(1)A [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.] shall levy the taxes described in clauses (a) and (b) and may levy all or any of the taxes, fees and rates described in clauses (c), (d), (e), (f), (g), (h), (i), (j) and (k), hereinafter appearing namely :-(a)in areas where the right, title and interest of intermediaries have been acquired under the Zamindari Abolition and Land Reforms Act, 1950, the Jaunsar Bawar Zamindari Abolition and Land Reforms Act, 1956 or Kumaun and Uttarakhand Zamindari Abolition and Land Reforms Act, 1960, a tax, on land [not less than twenty-five paise but not exceeding fifty paise] [Substituted by U.P. Act No. 37 of 1978.] in a rupee on the amount of land revenue payable or deemed to be payable therefor:Provided that where the land is in actual cultivation of a person other than the person by whom the land revenue therefor is payable or deemed to be payable, the tax shall be payable by the person in actual cultivation;(b)in areas other than those referred to in clause (a), a tax on land revenue [not less than twenty five paise but not exceeding fifty paise] [Substituted by U.P. Act No. 37 of 1978.] in a rupee on the amount of land revenue payable by a tenant, by whatever name called, under the law in force relating to land tenures:Provided that where the land is in the actual cultivation of the person other than the person liable to pay land revenue therefor, the tax shall be payable by the person in actual cultivation of such land.(c)[a tax on theatre, cinema or similar entertainment temporarily stationed in the area of the [Gram Panchayat] [Substituted by U.P. Act No. 33 of 1961.] not exceeding five rupees per diem:]Provided that in the case of theatre, cinema or similar entertainment temporarily stationed in the area of the [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.], a tax not exceeding five rupees per diem may be levied;(d)a tax payable by the owner thereof on animals and vehicles other than mechanically propelled vehicles kept within the area of the Gram Panchayats applied for hire, at the rate -(i)in the case of animals, not exceeding three rupees per animal per annum;(ii)in the case of vehicles, not exceeding six rupees per vehicle per annum;(e)a tax on persons, not being persons assessed to tax under clause (c) exposing goods for sale in markets, hats, or melas belonging to or under the control of the [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.] concerned;(f)fees on the registration of animals sold in any market or place belonging to or under the control of the [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.];(g)fees for the use of slaughterhouses and encamping grounds;(h)a water rate where water for domestic consumption is supplied by the [Gram Panchayat] [Substituted by U.P Act No. 9 of 1994.];(i)a tax for cleaning private latrines and drains payable by the owners or occupiers of the houses to which the private latrine or drain is attached", where such cleaning is done through the agency of the [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.];(j)a tax for cleaning and lighting of streets and sanitation; and(k)an irrigation rate where water tor irrigation purposes is supplied by the [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.] from any small irrigation project constructed or maintained by it.(l)[ any other tax which the State Legislature has the power under the Constitution, including Article 277 thereof, to impose in the State I and of which imposition by the Gram Panchayat has been authorised by the State Government.] [Inserted by U.P. Act No. 9 of 1994.](2)The taxes, rates and fees under sub-section (1) shall be imposed, assessed and realised in such manner and at such times as may be I prescribed.
