Section 77 in The M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993
77. Other taxes.
(1)Subject to the provisions of this Act and to such conditions and exceptions, as may be prescribed every Gram Panchayat and Janpad Panchayat shall impose the taxes specified in Schedule I.(2)With the previous approval of the Janpad Panchayat, a Gram Panchayat and with the previous approval of the Zila Panchayat, a Janpad Panchayat may impose any of the taxes specified in the Scheduled II.(3)A Janpad Panchayat may levy development tax on agriculture land. The tax so levied shall be payable in the same manner as land revenue.
