Section 67 in Rajasthan Panchayati Raj Rules, 1996
67. Recovery of taxes.
(1)The taxes shall be recovered by the Patwari who will be paid 5% as collection charges by way of deducting such amount from the gross tax receipts deposited in P.D. Account of Panchayat Samiti concerned or Panchayat account.(2)Details of such deposits indicating challan/receipt No. and date shall be forwarded every month to the Tehsildar, Vikas Adhikari and Panchayat concerned.(3)The Patwari will also maintain demand collection Register in Form VI for each Panchayat/Panchayat Samiti as the case may be. A separate register or a separate portion will be used for each year.(4)Panchayati Raj Institution concerned shall bear the cost of forms and registers necessary for recovery of such taxes.(5)In case of taxes are not recovered by the Patwari as provided in Sub-rules (1), (2) and (3) above, the same shall be recovered as an arrear of land revenue, as provided in Section 70 of the Act.(6)Surcharge on stamp duty shall be collected by sub-registrar for properties transferred in rural areas in the district and transferred to P.D. Account of Zila Parishad as per procedure laid down by Finance Department.(7)Surcharge on agricultural produce be collected by Secretary Mandi Committee in the district and deposited monthly in the P.D. Account of Zila Parishad of the district.
