Subject to any general or special orders which the State Government may make

Taxation by District Panchayat

in this behalf, every district panchayat may, after observing the preliminary procedure required by section 212 impose any of the taxes and fees which are leviable by a village panchayat under section 200: Provided that the rate of tax or fee leviable by a district panchayat in respect of any matter within the limits of any village shall not exceed 10 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 10 per cent. of the prescribed maximum rate of tax or fee in respect of the same matter; Provided further that—

1. (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 taluka panchayats 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 to the taluka 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 officers; and
2. (ii) no tax on property shall be imposed in respect of any land on which local cess is being collected. 209. (1) A district 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 district, to such extent as not to exceed 20 per cent. of the rate of duty so leviable and specified in the resolution.

1. (2) Notwithstanding anything 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 that the rate of stamp duty on the class of instruments specified in the notification and affecting the immovable property situated within the district 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 set forth separately in respect of-
   • (a) property situated in the jurisdiction of any district panchayat; and
   • (b) property not situated in the jurisdiction of any district 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 taluka panchayat under section 207.
4. (5) The State Government shall, every year after the due appropriation made by law in this behalf, pay to the district panchayat from the Consolidated Fund of the State, a grant-in-aid approximately equal to the extra duty realised under sub-section (1) in respect of properties situated within the jurisdiction of the district panchayat. Taxes which may be imposed by a district panchayat. Increase of stamp duty for a district panchayat. Bom. LV of 1958. Bom. LV of 1958. Bom. LV of 1958.

1993 : Guj. 18] Gujarat Panchayats Act, 1993. 81