Section 212(1) in The Gujarat Panchayats Act, 1993
(1)A taluka panchayat or, as the case may be, a district panchayat shall, before imposing a tax or fee, by resolution passed at a meeting of the panchayat.(a)select a tax or fee which may be imposed; and(b)approve rules describing the tax or fee selected; and(c)shall in such resolution and in such rules specify.(i)the class or classes of persons or of property, or both, which the panchayat desire to make liable, any exemptions which it desires to give (including the circumstances or principles on which exemptions can be given) and the duties and obligations of persons liable to pay any such tax or fee;(ii)the amount for which, or the rate at which, it is desired to make such classes liable; and(iii)all other matters which the State Government may require to be so specified.
