Section 206A(2)(a) in The West Bengal Panchayat Act, 1973
(a)the principles which should govern -(i)the distribution between the State and the [Panchayats] [Word substituted for the words 'Gram Panchayats, Panchayat Samitis, and Zilla Parishads' by W.B. Act 18 of 1994.] of the net proceeds of taxes, duties, tolls and fees leviable by the State, which may be divided between them, and the allocation between the [Panchayats] [Word substituted for the words 'Gram Panchayats, Panchayat Samitis and Zilla Parishads:' by W.B. Act 18 of 1994.] at all levels of their respective shares of such proceeds;(ii)the determination of taxes, duties, tolls and fees which may be assigned to, or appropriated by, the [Panchayats;] [Word substituted for the words 'Gram Panchayats, Panchayat Samitis and Zilla Parishads:' by W.B. Act 18 of 1994.](iii)the grants-in-aid to the [Panchayats] [Word substituted for the words 'Gram Panchayats, Panchayat Samitis and Zilla Parishads:' by W.B. Act 18 of 1994.] from the Consolidated Fund of the State;