Section 104 in The Himachal Pradesh Panchayati Raj Act, 1994
104. Levy of taxes by Panchayats.
- Subject to the general direction and control of the Government, a Panchayat may, with the previous permission of the Government and in the prescribed manner, impose any tax which the Legislative Assembly of Himachal Pradesh has power to impose under the Constitution of India:Provided that no tax under this section shall be imposed in respect of any property subject to the local rate.
