Section 37(2) in Andhra Pradesh Education Act, 1982
(2)Any Gram Panchayat may, with the previous sanction of the Government and shall, if so directed by them, levy within the area under its jurisdiction or part thereof, taxes for the purposes of this Act, at such rates as maybe considered necessary, as an addition to the taxation levied in such area or part under law for the time being in force governing Gram Panchayats under all or any of the following heads, namely land cess or local cess, profession tax and house tax.
