Special tax for community services

A Gram Panchayat may, with the prior approval of the Gram Sabha, impose a special tax on the adult male members of the Gram Panchayat area for the construction of any public work of general utility for the inhabitants of the said area: Provided that it may exempt any member from payment of this tax in lieu of doing voluntary labour or having it done by another person on his behalf. Explanation.— For the purposes of this section, the expression “adult male member” means a male member who has attained the age of 21 years.