Power of Municipality to levy taxes and rates—Municipal Committee may levy all or any taxes or rates—If tax included rate separate methods of levying taxes and rates would not have been prescribed. Dacca Municipal Corporation Vs. Sonali Batik and others, 1BLD (AD) 470

Building Tax—Building Tax does not in- elude lighting rate, conservancy rate or any other rate. Dacca Municipal Corporation Vs. Sonali Bank and others, 1 BLD (AD) 470

Writ Petition—Writ Petition at the instance of a Municipal Committee against the decision of its Controlling Authority is not maintainable when the Municipal Administration Ordinance says that the Municipal Committee must obey the direction of the Government and that direction is given by the Controlling Authority, which has not been given by law, tantamount to disregarding the very provisions of law and it would amount to usurpation of power by way of writ petition. Dacca Municipal Corporation Vs. Sonali Bank and others, 1 BLD (AD) 470

The tax dues in the present case can be recovered in the event of default by the owner from the occupier as rule 13 provides for such recovering of arrears of taxes, etc. by distress and sales of moveable property. Mst Esarunnessa Bibi vs Amir Hossain 38 DLR (AD) 1.

A Municipal Committee may with the previous sanction of the Controlling Authority declare any source of water, spring, river, tank, pond, or public stream, or any part thereof within the municipality, which is not private property, to be a public water-course. Hence, it appears that private tanks are beyond the scope of the Pourasava’s authority. .....Sylhet Pourashava =VS= Purnendu Bikas & others, (Civil), 2016-[1 LM (AD) 69] ....View Full Judgment

A Municipal Authority while erecting shops and letting them to the shop­keepers serves public purpose both by rehabilitating shop–keepers and also earning revenue for the purpose of public utility. Brahmanbaria Pourashava vs Secretary, Ministry of Land Reforms, Government of Bangladesh and others 51 DLR (AD) 84.

Definition of Tax
Definition of Tax as given in Municipal Administration Ordinance, 1960—The definition may he taken into consideration to interprete the statute when its language is ambiguous to find out the legislative intent. In this statute the language is clear enough to show what is tax and what is rate. Dacca Municipal Corporation Vs. Sonali Bank and others, 1BLD (AD) 470