Section 64(3) in Telangana Panchayat Raj Act, 2018
(3)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 on the local cess leviable under section 135 of the Telangana District Boards Act, 1955, (Act 1 of 1956) and on the education tax leviable under section 37 of the Telangana Education Act, 1982, (Act 1 of 1982).
