Section 94 in Rajasthan Panchayati Raj Rules, 1996
94. Enquiry and assessment of tax.
(1)The Sarpanch shall make or cause to be made such inquiry as he may consider necessary for the purpose of verifying the return and may, if he thinks fit, cause the area under cultivation to be ascertained by actual measurement or from girdawari record maintained by Patwari.(2)On the completion of such inquiry, a committee consisting of three panchas and the Secretary shall assess the area in which a commercial crop has been grown, the likely total produce thereof and the amount of tax leviable thereon.(3)After the assessment has been made under Sub-rule (2), the Sarpanch shall cause to be given to the person who furnished the return, a notice of such assessment.(4)Rate of tax on commercial crops shall be an amount equivalent to rates of land revenue.
