(3)[Subject to such rules as may be prescribed] [See Rules issued in G.O. Ms. No. 255, Rural Development, dated 13th December, 1999.] and with the sanction of the Inspector and subject to such restrictions and conditions, if any, as may be imposed by him either at the time of granting sanction or later, the Village Panchayat may also levy in the village, a tax on agricultural land for a specific purpose.
