Section 38 in The Daman And Diu Panchayat Regulation, 2012
38. Taxes which may be imposed.
(1)Subject to the rules made under this Regulation a Gram Panchayat, in relation to the services provided by it directly, may levy-(a)a tax on the owners or occupiers of buildings;(b)a tax on trades, callings and employment;(c)a tax on vehicles other than mechanically propelled vehicles kept within the limits of the Gram Panchayat;(d)a tax on sale of cattle within the limits of the Gram Panchayat;(e)a theatre or show tax on entertainments and amusements;(f)a lighting tax;(g)a drainage tax;(h)fees for providing sanitary arrangements at such places of worship, of pilgrimage, fairs and melas within its jurisdictions;(i)fees for sale of goods in markets, melas, fairs and festivals;(j)fee for grazing of cattle in grazing lands under the management of the Gram Panchayat;(k)fee for providing the watch and ward of crops in the Gram Panchayat;(l)license fee for plying of public ferry;(m)any other taxes approved by the Administrator.(2)The taxes and fees referred to in sub-section (1) shall be imposed, assessed and realised in such manner and at such times as may be prescribed.
