Taxation by Taluka Panchayat

1. (1) Subject to any general/special orders which the State Government may make in this behalf, every taluka panchayat may after observing the preliminary procedure required by section 212 impose an education cess and any of taxes and fees which are leviable by a village panchayat under section 200: Provided that the rate of tax or fee leviable by a taluka panchayat in respect of any matter within the limits of any village shall not exceed 15 per cent, of the rate of the tax or fee actually levied by the village panchayat in respect of the same matter, and where no such tax or fee has been levied by the village panchayat, shall not exceed 15 per cent of the prescribed maximum rate of tax or fee in respect of the same matter: Provided further that—
   • (i) no tax imposed as aforesaid other than a special sanitary cess or a water rate, shall without the express consent of the Government or, as the case may be, the district panchayat concerned be leviable in respect of any building or part of any building or any vehicle, animal or other property, belonging to the Government or the district panchayat and used solely for public purposes, and not used or intended to be used for purposes of profit and no toll shall be leviable for passage of troops, the conveyance of Government stores or of any other Government property, the passage of Military or Police Officers on duty, or the passage or conveyance of any person or property in the custody of such officer; and Power of taluka panchayat to increase taxation of panchayat. Recovery of cost of watch and ward. Taxes and fees which maybe imposed by taluka panchayat and mode of collection thereof.

1993 : Guj. 18] Gujarat Panchayats Act, 1993. 79

1. (ii) no tax on property shall be imposed in respect of any land on which local cess is being collected.

(2)(a) Where in the exercise of the powers under sub-section (1) a taluka panchayat

imposes a tax or fee in any area within the jurisdiction of a village panchayat, such tax or fee shall be collected by the village panchayat concerned from those persons who are liable to pay the same under the rules made by the taluka panchayat in accordance with the provisions of section 215 as if it were a tax or fee imposed by the village panchayat concerned under provisions of this Act and shall be paid to the taluka panchayat at such time and in such manner as the taluka panchayat may specify. (b)

1[(i)] Such percentage not exceeding 50 per cent. of the gross collection of such tax on fee

2[(other than tax levied under section 3 the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976, read with clause (ix-a) of sub-section (1) of section 200)] in any financial year as the State Government may by general or special order determined shall not from part of the taluka fund but shall be assigned to the village panchayat in such manner as the taluka panchayat may determine.

3[(ii) Total amount of gross collection of tax levied under section 3 of the Gujarat

State Tax on Professions, Trades, Callings and Employments Act, 1976 read with clause (ix-a) of sub-section (1) of section 200, in any financial year in any area within the jurisdiction of a village panchayat shall not form part of the taluka fund, but shall be assigned to the concerned village panchayat.]

1. (c) If any panchayat makes any default in the payment of any sum due in respect of a tax or fee within the time sepcified under clause (a), the provisions of section 211 shall mutatis mutand is apply to such default and the taluka panchayat shall exercise the same powers as are exercisable by a disrict panchayat under that section. 207. (1) A taluka panchayat may, by resolution passed at its meeting, apply to the State Government for increasing the rate of stamp duty leviable under the Bombay Stamp Act, 1958 on instruments of sale, mortgage, lease or any other kind of transfer of immovable property situated within the limits of the taluka, to such extent as not exceed 15 per cent, of the rate of duty so leviable and specified in the resolution.

1. (2) Notwithstanding anyhthing contained in the Bombay Stamp Act, 1958 on receipt of an application under sub-section (1) the State Government shall by notification published in the Official Gazette, direct mat the rate of stamp duty on the class of instruments specified in the notification and affecting the immovable property situated within the taluka shall be increased to the extent specified in the notification with effect from the date specified in the notification and thereupon, the rate of stamp duty shall stand increased accordingly.
2. (3) For the purpose of this section, section 28 of the Bombay Stamp Act, 1958, shall be read as if it specifically required the particulars therein referred to be forth separately in respect of—
   • (a) property situated in the jurisdiction of any taluka panchayat; and
   • (b) property not situated in the jurisdiction of any taluka panchayat.
3. (4) The increase in stamp duty in respect of any class of instruments under this section shall be in addition to any increase made therein in respect of the same class of instruments for a district panchayat under section 209.

3. Sub-Clause (ii) was inserted ibid., s. 19, Sch. II, Sr. No. 3(2)(2). Increase of stamp duty for a taluka panchayat. Bom. LX of 1958. Bom. LX of 1958. Bom. LX of 1958.

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

1. (5) The State Government shall, every year after due appropriation made by law in this behalf, pay to the taluka panchayat from the Consolidated Fund of the State, a grant-in-aid approximately equal to the extra duty realised under sub-section
2. (1) in respect of properties situated within the jurisdiction of the taluka panchayat.