82. Power of Taxation.- (1) Subject to rules made under this Act or any order made by Government in this behalf, a Gram Panchayat shall impose,-
(a)a house-tax payable by the occupier or, where a house is vacant, by the owner:Provided that if any house remains vacant for a period of one year or more, it shall be exempt from payment of the house-tax;(b)with the previous approval of Government, a tax on persons carrying on any profession, trade, calling and employment (other than agriculture) in the Sabha area provided such tax has not been imposed in the Sabha area by any other local authority under any law for the time being in force;(c)if so authorised by the Government, a duty on transfers of property in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899, on instruments of sale, gift arid mortgage with possession of immovable property situated in the Sabha area at such rate as may be fixed by the Government not exceeding two per centum on, as the case may be, the amount of the consideration the value of the property or the amount secured by the mortgagee, as set forth in the instrument;(d)if so authorised by the Government, any other tax, duty or cess which the Legislature of the State has power to impose;Provided that if the Gram Panchayat fails to impose the tax, duty or cess Government may take necessary steps to impose it and the tax, duty or cess so imposed shall be deemed to have been imposed by the Gram Panchayat:Provided further, that the Government may at any time withdraw the authorisation under clause (c) or clause (d) whereupon the tax duty or cess shall cease to be levied.(2)The following fees may be levied by a Gram Panchayat:-(i)teh-bazari from the shop-keepers in fairs other than cattle fairs;(ii)service fee including fee on cleaning of streets and lighting of streets and sanitation;(iii)fees for registration of animals sold in the Sabha area; and(iv)water rate where water is supplied by the Gram Panchayat.]
