Section 60(1) in Andhra Pradesh Panchayat Raj Act, 1994
(1)A Gram Panchayat shall levy in the village,-(a)a House tax;(b)kolagaram, or katarusum that is to say, tax on the village produce sold in the village by weight, measurement or number subject to such rules as may be prescribed;(c)such other tax as the Government may, by notification, direct any Gram Panchayat or class of Gram Panchayats to levy subject to such rules as may be prescribed:Provided that no such notification shall be issued and no such rule shall be made except with the previous approval of the Legislative Assembly of the State.
