Section 46 in Uttarakhand Panchayati Raj Act, 2016
46. Tax and other source of income of Gram Panchayat.
- For the purpose of this Act, the Gram Panchayat may impose following tax and fees under its own jurisdiction;(1)(a)in areas where the right, title and interest of intermediaries have been acquired under the Zamindari Abolition and Land Reforms Act 1950 the Jaunsar Bawar Zamindari Abolition and Land Refonds Act, 1956 or the Kumaun and Uttara khand Zamindari Abolition and Land Reforms Act, 1960, a tax on land not less than twenty-five paise but not exceeding fifty paise in a rupee on the amount of land revenue payable or deemed to be payable therefor, Provided that where the land is in the actual cultivation of a person other than the person by whom the land revenue therefor is payable or deemed to be payable, the tax shall be payable by the person in actual cultivation.(b)areas other than those referred to in clause (a), a tax on land revenue not less than twenty five paise but not exceeding fifty paise in a rupee on the amount of land revenue payable by a tenant, by whatever name he called, under the law in force relating to land tenures;Provided that where the land is in the actual cultivation of the person other than the person liable to pay land revenue thereof, shall be payable by the person in actual cultivation of such land.(2)Tax on profession of other types in jurisdiction of the Gram Panchayat except Agriculture and Horticulture.(3)fee on transfer of property under the jurisdiction of Gram Panchayat.(4)fee on all type of purchase and sale under the jurisdiction of Gram Panchayat in which purchese and sale of cattle's is also include.(5)the panchayat may recover fee by making by-laws under its jurisdiction-(a)fee on vehicles, which are running within the exclusive jurisdiction of the Gram Panchayat;(b)sanitary fee, if the Gram Panchayat made provisions for sanitary;(c)fee on drinking water and irrigation, if the Gram Panchayat made provisions for drinking water and irrigation;(d)fee on Haat market and fairs;(6)The tax and fee may be imposed by the tri-Panchayat on wedding points, Mandap, resort, entertainment places as such as may be prescribed by the State Government.(7)The imposition of cess on sale in the shops of Government liquor established within the limit of Gram Panchayat as may be prescribed by the State Government.(8)The fee imposition on sanctioning maps of building construction and modifications as may be prescribed in the rules by the State Government.(9)Building Tax - imposition of fixation of annual tax on the basis of total area limit within the Gram Panchayat;Provided that the State Government may change, amend or rescind as determined as per necessity.(10)In which jurisdiction of Panchayats running work of sand, gravel etc. mining works or functining under the three level Panchayat, the State Government may direct under the rule for determined share of royalty to the Panchayats.(11)If any villagers to keep Haat market in the Gram Panchayat, then the concerned Gram Panchayat has right to issue licence of such halt, such provisions may be incorporated, as may be prescribed.(12)Before issuing license for slaughter house no objection certificate of the Gram Panchayat and imposition of fee etc. accordingly as may be prescribed.(13)The provisions may be made for surcharge on stamp duty, the State Government may made provisions in the rules by the consultation of the law department.(14)The powers of imposition of tax on advertisement, holdings etc. in the Panchayat area may be given to the concerning Panchayats. The State Government shall determined separate jurisdiction for Panchayats of tri levels.(15)In case of misappropriation and encroachment of property etc. of Panchayats, the powers of fine and punishment may be given to the Gram panchayats as may be prescribed.(16)To collect rubbish, filthiness (cleaning of roads regularly, cleaning of filthiness every day, removal of dead cattle's, dustbin, to collect personal rubbish, to reach upto rubbish depot, dead body of dustbin and cattle's, institutional rubbish, ashes, dust the apace for temporary collection of domestic rubbish and provisions relating to pot holder) from every house and powers of solid vest management may be given to the Gram Panchayat within his jurisdiction.(17)if cleaning is done by the Gram Panchayat, then a tax may impose for cleaning of private toilets and drains which shall be payable by the owners or occupiers of the house to which the private toilet or drain is attached;(18)a tax for cleaning and lighting of streets and sanitation.
