(1)Subject to rules made under this Act or any order made by Government in this behalf, a Gram Panchayat shall impose -(a)a house tax payable by the occupier or, where a house is vacant by the owner:Provided that if any house -(i)remains vacant for a period of one year or more; or(ii)is owned or occupied by a person who was dependent of the member of the Armed Forces of the Union of India killed in action during the 1962, 1965 or 1971 war, it shall be exempted from payment of the house tax;(b)if so authorised by the Government, a duty on transfer of property in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899, on instruments of sale, gift and mortgage with possession of immovable property situated in the sabha area at such rate as may be fixed by the Government not exceeding two percentum, as the case may be, the amount of the consideration, the value of the property or the amount secured by the mortgagee, as set forth in the instrument;(c)if so authorised by the Government, any other tax, duty or cess which the Legislature of the State has power to impose:Provided that if the Gram Panchayat fails to impose the tax, duty or cess, the Government may take necessary steps to impose it and the tax, duty or cess so imposed shall be deemed to have been imposed by the Gram Panchayat:Provided further that the Government may at any time withdraw the authorisation under clause (b) or clause (c) whereupon the tax, duty or cess shall cease to be levied.
