Imposition of taxes and fees

Imposition of taxes and fees.--Subject to rules as may be made by the Government in this behalf, a Panchayat may impose one or more of the under-mentioned taxes and fees :--

1. (1) a fee subject to a maximum of rupees fifty per annum for carrying on any trade, calling or profession within the Panchayat area; Provided that in the case of a person temporarily stationed in the area of the Panchayat, a fee not exceeding one rupee per diem may be levied:
2. (2) a tax payable by the owner thereof on vehicles other than mechanically-propelled vehicles kept and plied for hire at the rate--
   • (i) in the case of animals, not exceeding three rupees per animal per annum;
   • (ii) in the case of vehicles, not exceeding six rupees per vehicle per annum;
   • (iii) in the case of tractors, not exceeding rupees ten per tractor per annum;
3. (3) fees on persons, not being persons assessed to tax under clause (1), exposing goods and animals for sale in markets or on sites under the control of the Panchayat concerned;
4. (4) fees for the use of slaughter houses and camping grounds;
5. (5) a water rate where water is supplied by the Panchayat;
6. (6) a tax not exceeding such rates as may be prescribed on building owned by persons whose annual income exceeds six hundred rupees;
7. (7) a fee for the temporary occupation of village sites, roads and other similar public places or parts thereof in the Panchayat area;
8. (8) a tax on tongas let out on hire;
9. (10) a lighting rate;
10. (11) a fee for grazing of cattle in grazing lands vesting in a Panchayat;
11. (12) dharat or terminal tax;
12. (13) pilgrim tax;
13. (14) a tax on Gharats, Rice, Husking Mills, Brick Kilns and Oil Mills;
14. (15) a tax for arranging the supply of drinking water within the Panchayat areas;
15. (16) a fee on cattle pounds;
16. (17) a fee on extraction of sand, bajri and stone from nallahs and quarries;
17. (18) a fee on Tonga/Bus stands; provided that such stands are maintained by the Panchayat;
18. (19) a tax on hawkers and Pheriwalas; and
19. (20) such other tax or fee as may be approved by the Government;