Amendment of section 81

Amendment of section 81.—In section 81 of the principal Act,—

1. (a) in sub-section (1), for the words "every Gram Panchayat shall levy", the words "every Gram Panchayat may levy, and shall if so directed by the Government, levy" shall be substituted;
2. (b) in sub-section (2), for the words "The taxes shall be levied", the words "Subject to such rules as may be prescribed, the taxes shall be levied" shall be substituted;
3. (c) in sub-section (3), for the words "The tax shall be levied", the words "Subject to such rules as may be prescribed, the tax shall be levied" shall be substituted.