(1)Subject to such Rules as may be made in this behalf and the maximum rates specified by the Government, a Gram Panchayat may impose yearly -(a)Tax on occupants of holdings;(b)On professions, trades, callings and employments carried on or held within the local limits of its jurisdiction a tax on the basis of total annual income accrued from such profession, trades, callings and employments.(2)Subject to such maximum rates as the Government may prescribe, a Gram Panchayat may realize the following fees and rates, namely -(a)Fees on the registration of vehicles which are not registered under any other law in force at that time;(b)Fee for providing sanitary arrangements at such places of pilgrimage, haats, melas and public use within its jurisdiction as may be specified by the Government by notification;(c)Water Rate, where arrangement for the supply of water for drinking, irrigation or any other purpose is made by or on behalf of the Gram Panchayat within its jurisdiction;(d)Lighting Fee, where arrangement for lighting of public streets and places is made by or on behalf of the Gram Panchayat within its jurisdiction;(e)Conservancy Rate, where arrangement for cleaning private latrines, urinals and cesspools is made by or on behalf of the Gram Panchayat within its jurisdiction.
