Section 77(2) in The M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993
(2)With the previous approval of the Janpad Panchayat, a Gram Panchayat and with the previous approval of the Zila Panchayat, a Janpad Panchayat may impose any of the taxes specified in the Scheduled II.
