Pesha kar (pesha tax)

SIR

i am having around 7 shops built on it. Recently Municipal Corporation has imposed pesha kar on 4 of the shops which are running mills in the shop. i want to know what is a pesha tax. Who should pay it the landlord or the tenant? please give some information about pesha kar. Please if possible give some link where i can get more detail about it. Does its value change with the change of state