Amendment of section 61

Amendment of section 61. In section 61 of the principal Act, for clause (a), the following clause shall be substituted, namely:—

1. (a) the Gram Panchayat shall, subject to such rules as may be prescribed, levy a house tax on all houses in the village on such scale and subject to such exemptions as may be prescribed; and every such house shall be assessed proportionately to its capital value or its annual rental value or on the basis of its plinth area as may be prescribed;