Which of the following provisions is correct under the Rajasthan Municipal Act 2009 Section 102?
  1. tax on professions, trades, callings and employment
  2.  tax on lands and buildings [called by whatever name] situated in the municipal limits, by unit area base method or by any other method.

1
Only 1
2
Only 2
3
Both 1 and 2
4
None of these

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