Section 57(4) in The West Bengal Panchayat Act, 1957
(4)Any person who, in the opinion of the Anchal Panchayat, is too poor to pay [six paise] [Words substituted for the words 'one anna' by W.B. Act 8 of 1964.] a month, shall be altogether exempted from payment of any tax, rate or fee under this Act.
