Section 149 — Tax on building applications.

(1) Save as otherwise provided in this Act, 1 [ 2 [the Corporation]] shall levy a tax on buildings at such rates not exceeding those specified in the Sixth Schedule, as 1 [ 2 [the Corporation]] shall determine. (2) The tax shall be leviable on every person who makes an application to the Commissioner for the sanction of building plan and shall be payable along with the same.

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