Amendment of section 100

Amendment of section 100.—In section 100 of the principal Act,—

1. (a) in sub-section (1), for the words "every Gram Panchayat shall", the words "every Gram Panchayat shall, subject to such rules as may be prescribed," shall be substituted;
2. (b) in sub-section (2), for the words "The Gram Panchayat may", the words "The Gram Panchayat may, subject to such rules as may be prescribed," shall be substituted;
3. (c) after sub-section (2), the following sub-section shall be added, namely:— "(3) The Government may, by notification, direct that every Gram Panchayat shall levy, at such rates as may be prescribed, any of the taxes or fees which the Government have power to levy under any law for the time being in force, but to which the State Legislature has power to make laws, and the Gram Panchayat shall accordingly levy such taxes or fees."