- A Gram Panchayat may, with the previous permission of the Director, impose a special tax on the adult male members of the Gram Sabha area for the construction of any public work of general utility for the inhabitants of the said Area :Provided that it may exempt any member from Panchayat of this tax in lieu of doing voluntary labour or having it done by another person on his behalf :Provided further, that in the case of emergency manual labour may be compulsorily imposed without payment and if person does not perform such labour without sufficient cause he shall be liable to be punished with a fine which may extend to fifty rupees.
