Amendment of section 54

Amendment of section 54.—In section 54 of the principal Act,—

1. (a) in sub-section (1), for the words "every Gram Panchayat shall", the words "every Gram Panchayat may, and if so required by the Government shall," shall be substituted;
2. (b) after sub-section (1), the following sub-section shall be inserted, namely:— "(1-A) Every Gram Panchayat may also levy tax on advertisements, other than advertisements published in the newspapers, erected on or exhibited to public view under the jurisdiction of the Gram Panchayat.";
3. (c) in sub-section (2), for the expression "clause (viii)", the expression "clause
   • (viii) and for the tax on advertisements under sub-section (1-A)" shall be substituted.