Section 30 in The Darjeeling Gorkha Hill Council Act, 1988
30. Power to impose levy and collect taxes and fees. -
(1)Notwithstanding anything contained in any other law for the time being in force, the General Council shall have power to collect within the hill areas such taxes payable under any law for the time being in force as may be prescribed :Provided that the tax or taxes as aforesaid shall be collected by the General Council from such date as may be appointed by the Government in this behalf by notification in the Official Gazette.(2)Subject to such maximum rates as the Government may prescribe, the General Council may-(a)levy tolls on persons, vehicles or animals or any class of them at any toll-bar established by it on any road other than a kutcha road or any bridge vested in it or under its management;(b)levy tolls in respect of any ferry established by it or under its management;(c)levy the following fees and rates, namely :-(i)fee on the registration of boats or vehicles;(ii)fee for providing sanitary arrangements at such places of worship or pilgrimage, fairs and melas within its jurisdiction as may be specified by the Government by notification of the Official Gazette;(iii)fee for licences;(iv)water-rate, where arrangement for the supply of water for drinking, irrigation or any other purpose is made by General Council within its jurisdiction;(v)lighting rate, where arrangement for lighting of the streets and places is made by the General Council with its jurisdiction.(3)The General Council shall not undertake registration of any vehicle or levy fee therefor and shall not provide sanitary arrangements at places of worship or pilgrimage, fairs and melas within its jurisdiction or levy fee therefor if such vehicle has already been registered by any other authority under any law for the time being in force or if such provision for sanitary arrangement has already been made by any other local authority.(4)The scales of tolls, fees or rates and the terms and conditions for the imposition thereof shall be such as may be provided by by-laws. Such by-laws may provide for exemption from all or any of the tolls, fees or rates in any class of cases.
