Section 15(1)(g) in The West Bengal Panchayat Act, 1957
(g)any tax, toll, fee or rate due from him under this Act Words and figures inserted by W.B. Act 15 of 1959.[or under the Village Chaukidari Act, 1870, the Bengal Village Chaukidari Act, 1871 or the Bengal Village Self-Government Act, 1919] for the year previous to that in which the election is held remains unpaid.