I
[See sub-section (1) of Section 77]A. Obligatory Taxes to be Imposed by Gram Panchayats1. A property tax on the lands or buildings or both, the capital value of which including the value of the land is more than six thousand rupees other than-
(a)the buildings and lands owned or vested in the Union or State Government, Gram Panchayat, Janpad Panchayat or Zila Panchayat;(b)the buildings and lands or portion thereof used exclisively for religious or educational purpose including boarding houses.2. A tax on private latrines payable by the occupier or owner of the buildings to which such latrines are attached when cleaned by Gram Panchayat agency.
3. A light tax, if light arrangements have been made by the Gram Panchayat.
4. A tax on person, exercising any profession or carrying on any trade or calling within the limits of Gram Panchayat area.
5. Market fees on persons exposing goods for sale in any market or at any place or any building or structure therein belonging to or under the control of the Gram Panchayat.
6. A fees on the registration of cattle sold in any market or in any place belonging to or under the control of the Gram Panchayat.
7. [x x x]
B. Tax to be Imposed by Janpad PanchayatA tax on theater or theatrical performances and other performances of public entertainments.
II
[See sub-section (2) of Section 77]A. Other Optional Taxes Fees etc. to be Imposed by Cram Panchayats1. A tax on building not covered under item (1) of Schedule I.
2. A tax on animals used for riding, driving, drought or burden or on dogs or pigs payable by the owners thereof.
3. A tax on the bullock-carts, bicycles, rickshaws used for hire within the limits of Gram Panchayat area.
4. Fees for the use of sarais, dharamshalas, rest houses, slaughter houses and encamping grounds.
5. A water rate where arrangements arc made by the Gram Panchayat for regular supply of water.
6. Fees for drainage where system of drainage has been introduced by the Gram Panchayat.
7. A tax on persons carrying on the profession of purchaser, agent, commission agent, weighman, or a measure within the meaning of Chhattisgarh Krishi Upaj Mandi Adhiniyam, 1972 (No. 24 of 1973), in the area of Gram Panchayat excluding the area of a Mandi.
8. A fees payable by the owners of the vehicles other than motor-vehicle, where such vehicles other than the motor vehicles enter the Gram Panchayat area.
9. A temporary tax for special works of public utility.
10. A lax for the construction or maintenance of public latrines and a general scavenging tax for removal and disposal of refuse.
11. Fees for bullock-cart stand and tonga stand.
12. Fees for temporary structure or any projection over any public place or temporary occupation thereof.
13. Fees for grazing cattle over the grazing grounds vested in the Gram Panchayat.
14. Any other tax, which the State Legislature has power to impose under the Constitution of India.
B. Other Optional Taxes to be Imposed by Janpad PanchayatFees for any license or permission granted by the Janpad Panchayat under the Act or for use and occupation of lands or other properties vested in or maintained by the Janpad Panchayat.
III
[See Section 80]Lease of Collection of Fees by Gram Panchayats1. A fees on persons exposing goods for sale in any market or any place belonging to or under the control of Gram Panchayat or for the use of any building or structure therein.
2. A fees on the registration of cattle sold in any market or place belonging to it under the control of the Gram Panchayat.
3. A lee for the use of sarais, dharamshalas, rest houses, slaughter houses and encamping grounds.
4. A lee for bullock-cart stand or tonga stand.
5. A fee for grazing cattle over the grazing grounds vested in Gram Panchayat.
6. Any other fees imposed by Janpad Panchayat.
IV
[See sub-section (1) of Section 53]1. Agriculture, including agricultural extension.
2. Land improvement and soil conservation.
3. Minor irrigation, water management and watershed development.
4. Animal husbandry, dairying and poultry.
6. Social Forestry and farm forestry.
8. Small scale industries, including food processing industries.
9. Khadi Village and Cottage Industries.
13. Roads, culverts, bridges, ferries, waterways and other means of communication.
14. Rural electrification, including distribution of electricity.
15. Non-conventional energy sources.
16. Poverty alleviation programme.
17. Education including primary and secondary schools.
18. Technical training and vocational education.
19. Adult and non-formal education.
23. Health and sanitation, including hospitals, primary health centers and dispensaries. ,
25. Women and Child Development.
26. Social Welfare, including welfare of the handicapped and mentally retarded.
27. Welfare of the weaker sections, and in particular of the Scheduled Castes and Scheduled Tribes.
28. Public Distribution System.
29. Maintenance of community assets.