Amendment of section 52

Amendment of section 52.

11. In section 52 of the principal Act,—

1. (a) in sub-section (1), for the words "every Gram Panchayat shall levy", the words "every Gram Panchayat shall levy, and shall levy if so directed by the Government, such of the following taxes at such rates as the Government may, by notification, direct" shall be substituted;
2. (b) in sub-section (2),—
   • (i) at the end of clause (d), the word "and" shall be omitted;
   • (ii) after clause (d), the following clause shall be inserted, namely:— "(dd) a tax on advertisements; and";
3. (c) after sub-section (2), the following sub-section shall be inserted, namely:— "(3) The Government may, by notification, from time to time, direct any Gram Panchayat to levy any of the taxes specified in sub-section

1. (2) at such rates and with effect from such date as may be specified in the notification and thereupon the Gram Panchayat shall levy such tax accordingly.".