Panchayat Samiti Fund shall be singed by the Executive Officer.

Taxation –

1. (1) Subject to such rules and the maximum rates as the Government may prescribe, a Panchayat Samiti may-
   • (a) levy tolls in respect of any ferry established by it or under its management;
   • (b) levy the following fees and rates, namely-
     • (i) fee on the registration of vehicles, which are not registered under

any other law for the time being in force;

1. (ii) a fee for providing sanitary arrangements at such places of

1. (iii) a fee for license for a haat or market;
2. (iv) a water rate, where arrangement for the supply of water for drinking, irrigation or any other purpose is made by or on behalf of the Panchayat

Samiti within its jurisdiction;

1. (v) a lighting rate, where arrangement for lighting of public streets and places is made by or on behalf of the Panchayat Samiti within its jurisdiction.

1. (2) The Panchayat Samiti shall not undertake registration of vehicle or levy fee there for and shall not provide sanitary arrangements at places of pilgrimage, haats and melas within its jurisdiction or levy fee there for, if any such vehicle has already been registered by any other authority under any law for the time being in force or if such provisions for sanitary arrangement have already been made by any other local authority.
2. (3) The scale of fees or rates and the terms and conditions for the imposition thereof shall be such as may be provided under by bye-laws.
3. (4) Such bye-laws may provide for exemption from all or any of the fees or rates in any class of cases.