Section 24 in Ladakh Autonomous Hill Development Councils Act, 1997
24. Power to levy and collect taxes and fee.
(1)Notwithstanding anything contained in any law for the time being in force the Council shall have the power to-(i)[ collect within the District such taxes and fees payable under any state law or rules and credit the same to the Council Fund except the taxes, toll, levy or duty to be collected under the following Acts:- [Substituted by Jammu and Kashmir Act No. 19 of 2018, dated 6.10.2018.](a)Goods and Services Tax under the Jammu and Kashmir Goods and Services Tax Act, 2017;(b)Stamp Duty under the Stamps Act, 1977 Samvat (1920 A. D.) ;(c)Excise Duty under the Jammu and Kashmir Excise Act, Samvat 1958 ;(d)Toll under the Jammu and Kashmir Levy of Toll Act, Samvat 1995 ;(e)Passenger Tax under the Jammu and Kashmir Passengers Taxation Act, 1963 ;(f)Taxes under the Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, Svt. 2005 (1948 A. D.).(g)Token Tax under the Jammu and Kashmir Motor Vehicles Taxation Act, 1957.](ii)establish toll bars on any road or any bridge vested in it and under its management and levy toll on grass, vehicles, animals and ferries.(2)The Council shall also have powers to impose any of the following taxes and fees, namely: -Taxes:(i)[ taxes on any trade, calling or profession within jurisdiction of the Council; [Substituted by Jammu and Kashmir Act No. 19 of 2018, dated 6.10.2018.](ii)a tax payable by the owner thereof on animals and vehicles kept within the district and plied for hire.](iii)tax on boards;(vi)pilgrim tax;(v)a tax on Gharats, rice husking mills, brick kilns and oil mills;(vi)tax on hawkers and pheriwalas;(vii)such other tax as may be approved by the Government.Fees:(viii)fees on person exposing goods and animals for sale in the market or Melas;(ix)fees for the use of slaughter houses and camping grounds;(x)fees for temporary occupation of village sites, roads and other similar public places or parts thereof in the district;(xi)fees on application for erection or re-erection of buildings;(xii)Adda fee;(xiii)fees for grazing of cattle in the grazing lands vested in the Council;(xiv)fee of cattle ponds;(xv)such other fees as may be approved by the Government.(3)[ the scales of taxes, tolls or rates and terms and conditions for imposition thereof shall be finalized by the Council.] [Substituted by Jammu and Kashmir Act No. 19 of 2018, dated 6.10.2018.]
