Section 100(2) in The Himachal Pradesh Panchayati Raj Act, 1994
(2)Subject to such maximum rates as the Government may fix and the provisions of the rules made under this Act or any order made by the Government in this behalf, a Gram Panchayat may levy, -(a)with the previous approval of the 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 levied in the Sabha area by any other local authority under any law for the time being in force;(b)if so authorized by the Government, a duty on transfer of property in the form of a surcharge on the duty levied under the Indian Stamp Act, 1899, in its application to Himachal Pradesh, on instruments of sale, gift and 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 cent on, as the case may be, the amount of the consideration, the value of the property or the amount secured by the mortgage, as set forth in the instrument; and(c)if so authorized by the Government, any other tax, duty or cess which the Legislative Assembly of Himachal Pradesh has power to levy:Provided that if the Gram Panchayat fails to levy the tax, duty or cess, the Government may take necessary steps to levy it and the tax, duty or cess so levied shall be deemed to have been levied by the Gram Panchayat:Provided further that the Government may at any time withdraw the authorisation under clause (b) or clause (c) whereupon the tax, duty or cess shall cease to be levied.
