199. Levy of taxes, rates, etc., by Grama Panchayats.
(1)Every Grama Panchayat shall in such manner and subject to such exemptions as may be prescribed and not exceeding the maximum rate specified in Schedule IV levy tax upon buildings and lands which are not subject to agricultural assessment, within the limits of the panchayat area:Provided that where an owner of the building or land has left the Panchayat area or cannot otherwise be found, the occupier of such building or land shall be liable for the tax leviable on such owner.(2)A Grama Panchayat may levy water rate for supply of water for drinking and other purposes.(3)A Grama Panchayat may also levy all or any of the following taxes and fee at such rates as the Grama panchayat may by bye-laws determine but not exceeding the maximum specified in Schedule IV and in such manner and subject to such exemptions as may be prescribed, namely:-(a)tax on entertainment other than cinematograph shows;(b)tax on vehicles, other than motor vehicles;(c)tax on advertisement and hoardings;(d)pilgrim fee on person attending the jatras, festivals, etc., where necessary arrangements for water supply, health and sanitation are made by the Grama Panchayats;(e)market fee on persons who expose their goods for sale in any market place;(f)fee on the registration of cattle brought for sale in any market place;(g)fee on buses and taxies and auto-stands provided adequate facilities for the travellers by the Grama panchayat; and(h)fee on grazing cattle in the grazing lands.
