Government decides the matter under sub-section (2).

1. (1) It shall be lawful for a village panchayat to lese by public auction or private contract the collecting of any fees levied by it on markets and weekly bazars 1[* * *]: Provided that the lessee shall give security for the due fulfilment of the conditions of the lease.
2. (2) All sum payable under the terms and conditions of the lease, if not paid, shall be recoverable as arrears of land revenue.
3. (3) The lessese and every person employed by the lessee to assist him in the collection of the fees

2[* * *] shall be deemed to be appointed by the panchayat to

collect the same under this Act and shall exercise all the powers and be subject to all the responsibilities attaching to person appointed to collect such fees

2[* * *] under this Act.

1. (4) Any rules or orders for the levy, collection and recovery of any such fees

3[* * *] shall have effect subject to the provisions of this section.

203. (1) A village panchayat may by resolution passed by its meeting, apply to levy a cess at the rate not exceeding twenty-five paise, according to its needs and capacity, on every rupee of every sum payable to the State Government as land revenue, and on which a cess is leviable under clauses (a), (b) and (c) of sub-section (1) of section 191 and thereupon the State Government shall (in addition to any cess leviable under section 191) levy and collect such cess in the area within the jurisdiction of such panchayat.

1. (2) Where a village panchayat undertakes for the benefit of the community any special work or project so as to complete it within a specified period and for that purpose an additional provision of funds is necessary, the panchayat may by resolution passed at its meeting and with the previous permission of the district panchayat apply, to the State Government to increase the rate of cess levied in accordance with sub-section (1) to such extent and for such period as may be specified in the resolution: Provided that such increase shall not exceed one hundred paise on every rupee of every sum payable to the State Government as ordinary land revenue.

3. The words “or octroi, as the case may be” were deleted, ibid., s.4(c). Lump-sum contribution by factories in lieu of taxes levied by panchayat. Framing of fees on markets, etc. Levy and Collection up to twenty five paise as cess on every rupee of land revenue.

78 Gujarat Panchayats Act, 1993. [1993 : Guj. 18

1. (3) On receipt of an application under sub-section (/) or (2) the State Government shall levy the cess or increase the rate thereof as proposed by the panchayat and sub-section
2. (1) shall have effect accordingly.
3. (4) The net proceeds (after deducting the expenses of assessment and collection) of any cess levied and collected in accordance with sub-section (l) shall form part of and be paid into the village fund.
4. (5) The State Government may, at the request of the panchayat to which the cess referred to in sub-section (1) is payable, suspend the collection of the cess or any portion thereof in any year. 204. (1) If the income of a village panchayat falls below what in the opinion of a taluka panchayat is necessary for the proper discharge of the duties specified in Schedule I, the taluka panchayat may after having given such panchayat an opportunity of being heard, require it to take steps within six months, to increase its income to such extent as the taluka panchayat considers necessary. If the village panchayat fails to take adequate steps to increase it income to the required extent, the taluka panchayat may require it to levy any of the taxes or fees specified in section 200 or increase the rate at which any of the such taxes and fees is levied and it shall be the duty of the panchayat to comply with the requirement: Provided that the taluka panchayat shall not compel the panchayat to levy any tax or fee or increase the rate thereof beyond the maximum rate prescribed in this behalf.
5. (2) The Panchayat in respect of which an order under sub-section (1) is made by the taluka panchayat may within the prescribed period prefer an appeal to the district panchayat, which may pass such orders on the appeal as it may think just and proper.