Section 47(1) in The West Bengal Panchayat Act, 1973
(1)Subject to such maximum rates as the State Government may prescribe, a Gram Panchayat may levy the following [fees, rates and tolls] [Words substituted for the words 'fees and rates,' by W.B. Act 17 of 1992.] namely:-(i)fees on the registration of vehicles;(ii)fees on plaints and petitions and other processes in suits and cases instituted before the Nyaya Panchayat concerned;(iii)a fee for providing sanitary arrangements at such places of worship or pilgrimage, fairs and melas within its jurisdiction as may be specified by the State Government by notification;(iv)a water rate, where arrangement for the supply of water for drinking, irrigation or any other purpose is made by the Gram Panchayat within its jurisdiction;(v)a lighting rate, where arrangement for lighting of public streets and places is made by the Gram Panchayat within its jurisdiction;(vi)a conservancy rate, where arrangement for clearing private latrines, urinals and cesspools is made by the Gram Panchayat within its jurisdiction;(vii)[ fees on [registration] [Clauses (vii) to (ix) inserted by W.B. Act 17 of 1992] for running trade, wholesale or retail, within the jurisdiction of the Gram Panchayat unless such [registration] [Words substituted for the words 'licence' by W.B. Act 18 of 1994.] or such trade is prohibited under any law for the time being in force;](viii)[ tolls on persons, vehicles or animals or any class of them at any toll-bar which is established by the Gram Panchayat on any road or bridge vested in, or under the management of, the Gram Panchayat] [Clauses (vii) to (ix) inserted by W.B. Act 17 of 1992.];(ix)[ tolls in respect of any ferry established by, or under the management of, the Gram Panchayat] [Clauses (vii) to (ix) inserted by W.B. Act 17 of 1992.][* * * * * * * * *] [[Clauses (x) and (xiii) first inserted by W.B. Act 18 of 1994, then omitted by W.B. Act 18 of 2004, which were as under:-'(x) fees on licence on dogs and birds and other domestic pet animals;'.(xiii)fees for grazing cattle on grazing land vested in or under the management and control of the Gram Panchayat:'.]](xi)[ a general sanitary rate where arrangement for the construction and maintenance of public latrines is made by the Gram Panchayat within its jurisdiction;] [Clauses (xi), (xii), (xiv) and (xv) inserted by W.B. Act 18 of 1994.](xii)[ a drainage rate where arrangement for regular clearance of common drains is made by the Gram Panchayat within its jurisdiction;] [Clauses (xi), (xii), (xiv) and (xv) inserted by W.B. Act 18 of 1994.][* * * * * * * * *] [[Clauses (x) and (xiii) first inserted by W.B. Act 18 of 1994, then omitted by W.B. Act 18 of 2004, which were as under:-'(x) fees on licence on dogs and birds and other domestic pet animals;'.(xiii)fees for grazing cattle on grazing land vested in. or under the management and control of the Gram Panchayat:'.]](xiv)[ fees for use of burning ghat vested in, or under the management and control of, the Gram Panchayat;] [Clauses (xi), (xii), (xiv) and (xv) inserted by W.B. Act 18 of 1994.](xv)[ fees on registration for Words substituted for the [shallow or deep tube-wells] [Clauses (xi), (xii), (xiv) and (xv) inserted by W.B. Act 18 of 1994.] fitted with motor driven pump sets and installed for irrigation for commercial purposes, subject to such terms and conditions as may be prescribed.]Explanation. - In this clause, "commercial purpose" includes any purpose for which irrigation water is supplied to the land of any person, other than the owner of the shallow tube-well, on realisation of water rates, by whatever name called, from the owner of such land.(xvi)[ fees on the village produces sold in the village market organized by the Gram Panchayat to be determined by means of weight, measurement or by number or any two or more of them;] [Clauses (xvi) and (xvii) inserted by W.B. Act 8 of 2003.](xvii)[ fees on erection, exhibition, fixing or retaining upon or over any land, building, wall, hoarding, or structure, any advertisement for public display in any manner whatsoever, in any place whether public or private excepting those exhibited by the State Government in the public interest.] [Clauses (xvi) and (xvii) inserted by W.B. Act 8 of 2003.]
