Taxes which may be imposed by Zilla Parishad.

10[(1)] Subject to any general or special orders which may be made by the State Government in this behalf, every Zilla Parishad may, after observing the preliminary procedure required by section 159 impose any of the following taxes and fees for the purposes of this Act, that is to say,—

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1. (b) a general water tax, if public water taps or stand posts have been installed for the use of the public ;
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2. (d) a pilgrim tax;
3. (e) a special tax on lands or buildings; 13[(f) water rates in respect of water supplied to lands or buildings from any irrigation work vesting in a Parishad; Sub-section (3A) was inserted by Mah. 29 of 2003, s. 6(c). These words were substituted for the words “State Government may, notwithstanding anything contained in the relevant Code by notification in the Official Gazette” by Mah. 29 of 2003, s. 6(d). These words were substituted for the words “two hundred paise” by Mah. 1 of 1993, s. 8(2). The brackets and words “(not exceeding ten years)” were deleted by Mah. 28 of 1973, s. 3. This proviso was substituted for the original by Mah. 1 of 1993, s. 8(3). These words were substituted for the words “determined by the State Government” by Mah. 29 of 2003, s. 6(e)(i). These words were substituted for the words “paid by the State Government” by Mah. 29 of 2003, s. 6(e)(ii). Sub-section (6) was substituted by Mah. 1 of 1993, s. 8(4). Section 156 was deleted by Mah. 9 of 2013, s. 2. Section 157 was renumbered as sub-section (1) of the said section by Mah. 56 of 1981, s. 3. Clause (a) was deleted by Mah. 16 of 1975, Schedule II. Clause (c) was deleted by Mah. 15 of 1974, s. 10(a). These clauses were substituted for the original by Mah. 15 of 1974, s. 10(b).

1962 : Mah. V] The Maharashtra Zilla Parishads and Panchayat 107

Samitis Act, 1961

1. (fa) a tax on lands benefited by irrigation works or development schemes undertaken by a Parishad in pursuance of section 100 or section 123 (including lands within such distance from

such works or schemes receiving water by percolation or leakage therefrom as the officer duly

authorised by the Parishad may determine regard being had to the circumstances of each case) ;]

1. (g) any one or more of the following fees, in any public markets, namely :—
   • (i) a licence fee on brokers, commission agents, weighmen, or measurers practising their calling therein;
   • (ii) a market fee for the right to expose goods for sale in the market or for the use of any building or structure therein;
   • (iii) fees on the registration of animals sold in the market : 1[Provided that,—
   • (i) no tax imposed as aforesaid other than a special sanitary cess or a water rate shall, without the previous consent of the Government concerned, be leviable in respect of any building or part of any building or other property belonging to Government and used solely for any public purpose and not used or intended to be used for the purpose of profit;
   • (ii) no tax on property shall be imposed in respect of any land on which local cess is being collected.] 2[(2) Notwithstanding anything contained in clause (b) of sub-section (1), where water is being supplied by a Zilla Parishad from a combined or regional piped water supply scheme managed by the Zilla Parishad, subject to any general or special orders which may be made by the State Government in this behalf, the Zilla Parishad shall, after observing the preliminary procedure required by section 159, in lieu of the tax which may be imposed under clause (b) of sub-section (1), impose—
   • (i) a general water tax, within the limits of a panchayat, where such water is being supplied through public water taps or stand posts installed for the use of the public;
   • (ii) a special water tax, within the limits of panchayat, where such water is being supplied through individual house connections : Provided that, two taxes aforesaid or either of them may be levied as additional taxes on lands or buildings or in such other form and manner as may be prescribed, and the maximum and minimum rates at which the said taxes may be imposed in the panchayats and other matters relating to the imposition, collection and exemptions thereof shall be such as may be prescribed.]