Imposition of taxes

(1) A Gaon Sabha may, with the previous sanction of the Chief Commissioner, impose the following taxes namely - (i) a tax on the rent payable by an Asami under the Delhi Land Reforms Act, 1954, no exceeding half an anna in a rupee of such rent, the tax aforesaid being payable by the person or persons severally or jointly in cultivatory possession of such lands. (ii) a tax on the land revenue payable by a Bhumidhar on account of land held by him, not exceeding one anna in a rupee of such land revenue, the tax aforesaid being payable by the person or persons severally or jointly recorded as Bhumidhar on such land in revenue records. Provided that the total amount of the aforesaid taxes in respect of anyone person shall not exceed Rs. 250 per annum. (2) The Chief Commissioner may at any time withdraw the sanction so given and the tax shall thereupon cease to be levied. The Presiding Officer at a Polling Station, shall when he is so requested by an elector explain to him the method of recording and casting of votes.