Taxes leviable by Village Panchayats

Taxes leviable by Village Panchayats.—(1) A Village Panchayat may levy in the Panchayat village—

1. (a) a house-tax;
2. (b) a tax on agricultural land for a specific purpose;
3. (c) a tax on land and buildings (other than agricultural land), save in the areas where the house-tax is levied;
4. (d) a local cess at such rate as may be fixed by the Government;
5. (e) a levy of fees on the commercial crops bought or sold in the Panchayat village, for the purpose of the Village Panchayat;
6. (f) a fee for the registration of cattle brought for sale in any fair or cattle stand.

1. (2) A Village Panchayat may also levy in the Panchayat village such other taxes and fees as may be prescribed.
2. (3) The levy of taxes and fees under sub-sections
3. (1) and
4. (2) shall be subject to such rules as may be prescribed.