Amendment of section 46

Amendment of section 46.—In section 46 of the principal Act,—

1. (a) in sub-section (1), for the words "tax upon all houses or buildings", the words "tax upon all houses or buildings", the words "tax upon all houses or buildings" shall be substituted;
2. (b) for sub-section (2), the following sub-section shall be substituted, namely:— "(2) The house tax shall be levied at such rates as may be fixed by the Gram Panchayat, not exceeding the maximum rates prescribed by the Government from time to time.";
3. (c) in sub-section (3), for the words "the sanction of the prescribed authority", the words "the approval of the Gram Sabha" shall be substituted.