Section 65(1) in Rajasthan Panchayati Raj Act, 1994
(1)Subject to the rules and any orders made by State Government in this behalf a Panchayat may impose one or more of following taxes, namely:-(a)a tax on building owned by persons not exceeding such rate as may be prescribed;(b)an octroi on animals or goods brought within the Panchayat Circle for consumption or use therein;(c)vehicle tax except on those which are used for the purpose of cultivation;(d)pilgrim tax;(e)a tax for arranging the supply of drinking water within the Panchayat Circle;(f)a tax on commercial crops;(g)any other tax which the State Legislature has under the Constitution, power to impose in the State and which has been sanctioned by the Government.
