Section 60(3) in Andhra Pradesh Panchayat Raj Act, 1994
(3)Subject to such rules as may be prescribed the Gram Panchayat may also levy in the village,-(i)a vehicle tax;(ii)a tax on agricultural land for a specific purpose;(iii)a land-cess at the rate of two naya paise in the rupee on the annual rental value of all occupied lands which are not occupied by or adjacent and appurtenant to buildings;(iv)fees for use of porambokes or communal lands under the control of the Gram Panchayat;(v)fees for the occupation of building including chavadies and sarais under the control of the Gram Panchayat.
