Wherein exercise of the powers given by this Act, a district panchayat imposes any

tax or fee then notwithstanding anything in this Act or any other law for the time being in force, in any area within the jurisdiction of a village panchayat-

1. (a) such tax or fee shall be collected by the village panchayat concerned from those persons who are liable to pay the tax or fee under the rules made by a district panchayat and who reside, or carry on any trade or exercise any profession or follow a calling, within such area, in accordance with the provisions of section 215, as if it were a tax or fee imposed by the village panchayat under the provisions of this Act, and shall be paid to the district panchayat at such time and in such manner as the district panchayat may specify; (b)

1[(i)] such percentage not exceeding fifty per cent. of the gross collection of such

tax or fee

2[(other then tax levied under section 3 of the Gujarat state Tax on professions, Trades, callings and Employements 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 determine shall not form part of the district fund, but shall be assigned to the village panchayat, in such manner as the district 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 district fund, but shall be assigned to the concerned village panchayat.] 211. (1) If any panchayat makes default in the payment of any sum due in respect of a tax on professions, trades, callings and employments, or any other tax or fee within the time specified by the district panchayat under clause (a) of section 210, the district panchayat may, notwithstanding any law relating to the funds vesting in such panchayat or any other law for the time being in force direct any bank in which any moneys of the panchayat are deposited or the person in charge of the Government treasury or any place of security in which the moneys of the panchayat are deposited to pay such sum from such moneys as may be standing to the credit of the panchayat in such bank or as may be in the hands of such person or as may from time to time be received from or on behalf of the panchayat by way of deposit by such bank or person and such bank or person shall be bound to obey such order.

1. (2) Every payment made pursuant to an order under sub-section (1) shall be as sufficient discharge to such bank or person from all liability to the panchayat in respect of discharge of any sum so paid by it or him out of the moneys of the panchayat so deposited, with such bank or person.