Consequently the only option was a traditional construction plan and alignment stage for the builder to feel at ease and in familiar territory with his tools and skills
हा एक अप्रत्यक्ष कर असून स्थानिक स्वराज्य संस्था आपल्या भौगोलिक क्षेत्रात प्रवेशित व विकल्या जाणाऱ्या वस्तूवर हा कर आकारते.