(a)such tax or fee shall be collected by the village panchayat concerned from those persons who are liable to pay the tax or fee under the rules made by a district panchayat and who reside, or carry on any trade or exercise any profession or follow a calling, within such area, in accordance with the provisions of section 215 as if it were a tax or fee imposed by the village panchayat under the provision of this Act, and shall be paid to the district panchayat at such time and in such manner as the district panchayat may specify;
