(3)Subject to the rules and bye-laws framed in this behalf a Gaon Panchayat may impose tax on the following:(a)sale of firewood and thatch conservancy and slaughter house;(b)private hat, and private fisheries;(c)shops, pharmacies, tailoring, laundry, hair cutting saloon, carpentry works and automobile work shops, TV, VCR, radio and tape recorder repairing shops;(d)Cultivable land lying fallow for two consecutive years at a rate not exceeding twenty five paise per bigha for every year, being payable jointly or severally by the owners of such land.(e)a cess or fee on(i)registration of cattle sold within the local area;(ii)license for starting tea stall, hotel, sweet, meat stall, restaurants;(iii)carts, carriages, bi-cycles, boats and rickshaws of any kind;
