Other taxes

Other taxes. —

1. (1) Subject to the provisions of this Act and such conditions and exceptions as may be prescribed, every Gram Panchayat and Janpad Panchayat shall levy the taxes specified in Schedule-I.
2. (2) With the prior approval of the Janpad Panchayat, the Gram Panchayat and with the prior approval of the Zila Panchayat, the Janpad Panchayat may levy any of the taxes specified in Schedule-II.
3. (3) The Janpad Panchayat may levy a development tax on agricultural land.