Section 27(1) in The Bihar Panchayat Raj Act, 2006
(1)Subject to such Rules as may be made in this behalf and the maximum rates specified by the Government, a Gram Panchayat may impose yearly -(a)Tax on occupants of holdings;(b)On professions, trades, callings and employments carried on or held within the local limits of its jurisdiction a tax on the basis of total annual income accrued from such profession, trades, callings and employments.
