Section 123 in Uttarakhand Panchayati Raj Act, 2016
123. Taxes which may be imposed by the Zila Panchayat.
(1)The taxes which the Zila Panchayat may impose or continue the imposition of for the purpose of this Act shall be the following; namely -(a)any other tax which the State Legislature has the powers under the Constitution of India, including Article 277 thereof, to impose in the State and of which imposition by the Zila Panchayat has been uthorized by the State Government.(2)The taxes shall be assessed and levied subject to the provisions of Article 285 of "the Constitution of India" and in accordance with the provisions of this Act and rules, regulations and byelaws framed thereunder.(3)fee and other fee under the provisions made otherwise under this Act.(4)fee of vehicles registration;(5)fee on assessment.
