It is a General Tax imposed by the Corporation.  The following taxes are covered in General Tax.

[1] Conservancy Tax : The conservancy Tax is recovered like Water Tax under the Act as referred hereinabove.  The percentage of Conservancy Tax is also decided by the General Body from time to time.  The rates of this Tax are to be prescribed like Water Tax at the time of Budget and before 20^th February.  It is a Government policy to recover this Tax on no profit no loss basis to meet with conservancy services.  But, there is much deficit in the amount of recovery of this tax and work of conservancy in this system.

At present, the rate is minimum Rs.24/- per year and the maximum limit is prescribed by the General Board from time to time.  The statement of this Tax applicable to Bhavnagar Municipal Corporation for the year 1998-99 is annexed herewith by Schedule-2.

[2] General Tax : The rate of General Tax is also decided by the General Board from time to time, and the rates of this Tax are decided from time to time in Budget Board before 20^th February. The ratable value of recovering this Tax is decided under two systems :

[1] Yearly Rent of the self occupied properties is fixed at the rate of 6% of the price decided from time to time. 10% Standard Deduction is deducted from it and the Tax is recovered on the remaining amount at the rate of percentage decided in General Board from time to time.

[2] The Yearly Rent receivable is considered in respect of the properties rented and after deduction of 10% Standard Deduction, the amount is arrived at and the recovery is made by fixing the rate of percentage prescribed from time to time.