Section 60 in Andhra Pradesh Panchayat Raj Act, 1994
60. Taxes leviable by Gram Panchayats.
(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.(2)A duty shall also be levied on transfers of property situated in the area under the jurisdiction of the Gram Panchayat in accordance with the provisions of Section 69.(3)Subject to such rules as may be prescribed the Gram Panchayat may also levy in the village,-(i)a vehicle tax;(ii)a tax on agricultural land for a specific purpose;(iii)a land-cess at the rate of two naya paise in the rupee on the annual rental value of all occupied lands which are not occupied by or adjacent and appurtenant to buildings;(iv)fees for use of porambokes or communal lands under the control of the Gram Panchayat;(v)fees for the occupation of building including chavadies and sarais under the control of the Gram Panchayat.(4)Every Gram Panchayat may also levy a duty in the form of a surcharge on the seigniorage fees collected by the Government on materials other than minerals and minor minerals quarried in the village:Provided that the rate at which such duty shall be levied shall be fixed by the Gram Panchayat with the previous approval of the Government.(5)Every Gram Panchayat may, with the previous approval of the prescribed authority also levy, in respect of lands lying within its jurisdiction, a duty in the form of a surcharge at such rate, not exceeding twenty-five naya paise in the rupee, as may be fixed by the Gram Panchayat,-(a)in the Andhra Area, on the land cess, leviable under Section 78 of the Andhra Pradesh(Andhra Area) District Boards Act, 1920 (Act XIV of 1920) and on the education tax leviable under Section 37 of the Andhra Pradesh Education Act, 1982 (Act 1 of 1982);(b)in the Telangana Area, on the local cess, leviable under Section 135 of the Andhra Pradesh (Telangana Area) District Boards Act, 1955 (Act 1 of 1956) and on the education tax leviable under Section 37 of the Andhra Pradesh Education Act, 1982 (Act 1 of 1982).(6)Any resolution of a Gram Panchayat abolishing an existing tax or reducing the rate at which a tax is levied shall not be carried into effect without the previous approval of the Commissioner.
