Section 45 in Arunachal Pradesh Panchayat Raj Act, 1997
45.
(1)Subject to such rules as may be made in this behalf, a Gram Panchayat may impose yearly, on lands and buildings within the local limits of its jurisdiction, a tax at such rate as may be prescribed on the annual value of such lands and buildings to be paid by the owners and occupiers thereof.(2)The following lands and buildings shall be exempted from imposition of tax under sub-section (1) namely-(a)lands and buildings, the annual value of which is not more than such limit as may be prescribed;(b)lands and buildings belonging to a local authority and used or intended to be used exclusively for a public purpose and not used or intended to be used for purposes of profit;(c)lands and buildings- used exclusively for religious, educational or charitable purposes; and(d)lands and buildings owned by the Central or State Government.(3)The State Government may, by notification, exempt either wholly or in part al'1Y other class of properties or classes of properties specified in the notification from the taxes or rates on duties leviable under this Section.(4)Subject to such rules, restrictions and conditions as maybe made in this behalf, a Gram Panchayat may with the prior approval of the Government levy-(a)on all transfers of immovable property situated within the local limits of the Gram Panchayat, a duty in the shape of an additional stamp duty at such rate as may be prescribed the amount of the consideration for the sale, the value of the property in the case of a gift, the amount secured by the mortgage, the value of the property of the greater value in the case of exchange, or the value of rent for the first ten years in the case of a lease, as set forth in the instrument; and(b)a duty in the shape of an additional stamp duty at such rate as may be prescribed on all payments for admission to any entertainment.(5)The State Government may make rules for regulating the collection of the duty on transfers of immovable property and duty on entertainment referred to in sub-section (4), the payment thereof to the Gram Panchayat and the deduction of any expense incurred by the State Government in the collection thereof.Explanation. - In this section-(a)"annual value" in relation to any land or buildings, means an amount not exceeding six per centum of the market value of such land and building estimated in the prescribed manner;(b)"entertainment" includes any exhibition, cinematograph exhibition, performance, amusement, games or sports to which persons are admitted on payment.
