Appeal against imposition of tax and levy, rate or fee

An appeal shall lie against any order made by Gram Panchayat imposing tax or levying rate, fee or toll in such manner as may be prescribed before the prescribed authority and the decision of the prescribed authority in appeal shall be final. Provided that the ex-officio members, such as Gram Pradhan, Member of Legislative Assembly and other ex-officio members shall not be eligible for such election.

Provided further that subject to such rules may be made in this behalf by the State Government, a member shall not be eligible for such election unless he declares in writing that, on being elected, he shall be a whole time functionary of his office and that during the period for which he holds or is due to hold such office, he shall not hold such office of profit unless he has obtained leave of absence from his place of employment or shall not carry on or be associated with any business, profession or calling in such manner that shall, or is likely to, interfere with due exercise of his powers or due performance of his functions or due discharge of his duties.

(2) The meeting to be held under sub-section (1) shall be convened by the prescribed authority in the prescribed manner.

(3) The Chairman or Vice-Chairman, subject to the provision of Section 82 and to their continuing as members, shall hold office for a period of five years ;

(4) On expiry of five years or on ceasing to be members, whichever is earlier, the Chairman or the Vice-Chairman shall hand over the charges to the prescribed authority.

(5) When------- (a) the office of the Chairman falls vacant by reason of death, resignation, removal or otherwise; or (b) the Chairman is by reason of leave, illness, or other cause, temporarily unable to act, the Vice-Chairman shall exercise the powers, perform the functions and discharge the duties of the Chairman until a new Chairman is elected and assumes office or until the Chairman resumes his duties, as the case may be.

(6) When------- (a) the office of the Vice Chairman falls vacant by reason of death, resignation, removal or otherwise ; or (b) the Vice Chairman is, by reason of leave illness or other cause, temporarily unable to act, the Chairman shall exercise the powers, perform the functions and discharge the duties of the Vice Chairman until a new Vice Chairman is elected and assumes office or until the Vice Chairman resumes his duties, as the case may be.

(7) When the offices of the Chairman and the Vice Chairman are both vacant or the Chairman and the Vice Chairman are temporarily unable to act, the prescribed authority may appoint a Chairman and a Vice Chairman from amongst the elected members of the Panchayat Samiti to act as such until a Chairman or a Vice Chairman is elected and assumes office or until the Chairman or the Vice Chairman resumes duties, as the case may be.

(8) Notwithstanding anything to the contrary contained in this Act, the State Government may, by an order in writing, remove a Chairman or a Vice Chairman from his office if, in its opinion, he holds any office of profit or carries on or is associated with any business, profession or calling in such manner that shall, or is likely to interfere with due exercise or his powers, performance of his functions or discharge of his duties.

Provided that the State Government shall, before making any such order, give the person concerned an opportunity for making a representation against the proposed order.

(9) The Chairman and the Vice-Chairman of the Panchayat Samiti shall be entitled to leave of absence for such period or periods as may be prescribed.