Section 65 in Punjab Panchayat Samitis and Zila Parishads Act, 1961
65. Power of taxation.-
Subject to the general direction and control of the Government, a Panchayat Samiti may with the previous permission of the Zila Parishad concerned, impose any tax which the Legislature of the State has power to impose under the Constitution of India:Provided that no tax under this section shall be imposed in respect of any property subject to the local rate.
