Section 189(1) in The Punjab Panchayati Raj Act, 1994
(1)The State Government on the recommendation of the State Finance Commission constituted under Article 243-I of the Constitution of India or otherwise allow a Zila Parishad to levy any tax, duty, fee, toll and cess which has not been levied by any Gram Panchayat or Panchayat Samiti and thereupon the Zila Parishad shall have the powers to impose, collect and appropriate to its Fund such tax, toll, duty, cess or fee.
