(1)Taxation by a Gram Panchayat-(i)Subject to the rules as made in this behalf and the assessed rate, a Gram Panchayat may impose annual tax in the following way -(a)Tax on occupant of a holding;(b)Tax on business, trades, professions and employments being carried on or situated within local limits of its jurisdiction, on such business, trades, professions and employments;(ii)Subject to the maximum rate as assessed by the Government, a Gram Panchayat may realise the following fees and rates, namely -(a)Fees on registration of such vehicles which are not registered under any Act for the time being in force;(b)Fees on management of sanitation - means in places of pilgrimage, hats and fairs lying within its jurisdiction as ascertained by the Government, by notification;(c)Water-rate at the places within its jurisdiction where supply of water for drinking, irrigation and other purposes is arranged for by a Gram Panchayat;(d)Lighting fees at the places and public streets within its jurisdiction where provision for lighting is made by a Gram Panchayat; and(e)Sanitation tax at the places where provision for sanitation of private latrines, urinals and cesspits within its jurisdiction is made by a Gram Panchayat;(iii)A Gram Panchayat may impose other taxes as may be specified by the State Government;(iv)The State Government may withdraw any taxation right transferred to a Gram Panchayat.(2)Taxation by a Panchayat Samiti -(i)Subject to the rules as made and the maximum rates as prescribed by the Government, a Panchayat Samiti -(a)May realise toll of a ferry set up by it or under its management;(b)May realise the following fees and rates -
