Special tax

The Gram Panchayat may, with the previous permission of the Director, impose a special tax on the adult male members of the 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 on account of doing voluntary labour or having it done by some other person on his behalf; provided further, that in an emergency manual labour may be compelled without payment and if any person without sufficient cause does not perform such labour he shall be liable to be punished with a fine which may extend to twenty-five rupees.