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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Local Body Tax ： ウィキペディア英語版 Local Body Tax Local Body Tax, popularly known by its abbreviation as LBT, is the tax imposed by the local civic bodies of India on the entry of goods into a local area for consumption, use or sale therein. The tax is imposed based on the point 52 of the State List from the Schedule VII of the Constitution of India which reads; "Taxes on the entry of goods into a local area for consumption, use or sale therein." The tax is to be paid by the trader to the civic bodies and the rules and regulations of these vary from state to state within India. The LBT is now partially abolished as of August 1, 2015. ==History and implementation== The tax supersedes the "octroi" and "Cess" system of taxing. The octroi system, which originates from the ancient Roman times, levied tax on the goods while they entered the limits of the civic body. In it, the trucks or goods carriers had to pay tax while they entered the city limits at the octroi check posts. , the Indian state of Maharashtra and one state in the Northeast African country of Ethiopia are the only known regions to impose octroi. The system was in practice in Maharashtra since 1965. In March 2013, in a joint session of the Maharashtra Legislative Assembly and the Maharashtra Legislative Council, the Chief Minister of Maharashtra Prithviraj Chavan announced that the octroi and cess will be cancelled and LBT would be levied in the municipalities of Mumbai, Thane, Pune, Nagpur and Pimpri-Chinchwad in the same year. The LBT was in action in other 20 municipalities at that time.〔 Other municipalities implemented LBT effective from 1 April 2013 and Mumbai was planned to implement from 1 October 2013.〔 The law for the same had been passed in 2009 and rules for implementation in various regions had to be drafted. Chavan noted in an interview that with LBT, the free flow of goods will be possible which was hindered by the octroi collection at the check posts. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Local Body Tax」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.