Life for those who are planning to get married in the southern side of Dhaka city is about to get a little more difficult than it usually is. Though those who will marry for the first time can relax, the ones who will marry for the second or third or fourth time have got something to worry about.

Dhaka South City Corporation (DSCC) is planning to levy a tax on marriage, in a move to boost revenue collection. The tax will be imposed according to the Municipal Corporations (Taxation) Rules 1986.

The tax is likely to be introduced from the next financial year, said Ariful Haque, chief revenue officer of DSCC.

"This move will be implemented under the 1986 Act. Although the act empowers the city corporation to impose this tax, it could not be implemented due to various reasons. Now we are moving towards implementing it," he said.

Rule 50 of Municipal Corporations (Taxation) Rules 1986 says, "When it has been decided with the previous sanction of the Government that a tax on marriage be imposed, the City Corporation shall, at a meeting, determine the rate of tax not exceeding the amount specified in the Model Tax Schedules."

The City Corporation Model Tax Schedule 2016 provides for the different rates of tax on first, second, third and fourth marriage.

Section 152 of the Schedule says, "For the first marriage or marriage after the death of the first wife, the groom will pay Tk 100."

For the second marriage during the lifetime of the first wife, the groom will pay Tk 5,000 while for the third marriage during the lifetime of the first two wives, the groom will pay Tk 20,000.

According to the Schedule, for the fourth marriage, the groom will pay Tk 50,000.

These specifications do not apply if the wife is mentally instable or childless, in which case, the groom will pay Tk 200.

The law ministry, which is the current authority for marriage registration, has approved the DSCC initiative. It has already sent a letter to the Registrar General of office of the Registrar General, Birth and Death Registration of both the city corporations.

However, the Dhaka North City Corporation (DNCC) has not conceived any plan to implement marriage tax on citizens, said Mokbul Hossain, public relation officer of DNCC.