Section 60(2) in Rajasthan Panchayati Raj Rules, 1996
(2)The Panchayati Raj Institution may approve the proposal with or without modifications or may reject the same and shall again pass the resolution for levying of said tax or taxes or fees :Provided that, if the resolution relates to a tax proposed to be imposed under Clauses (d) and (g) of Sub-Section (1) of Section 65 or Sub-Section (2) of Section 68, prior sanction of State Government shall also be obtained regarding levy and rate of such tax.
