Section 60(4) in Andhra Pradesh Panchayat Raj Act, 1994
(4)Every Gram Panchayat may also levy a duty in the form of a surcharge on the seigniorage fees collected by the Government on materials other than minerals and minor minerals quarried in the village:Provided that the rate at which such duty shall be levied shall be fixed by the Gram Panchayat with the previous approval of the Government.
