Section 118C(1) in The Bihar and Orissa Local Self-Government Act, 1885
(1)If the income of the Union Committee from other sources is insufficient to meet the expenses incurred, or likely to be incurred, by the Committee in carrying out its duties or exercising its powers under Section 115, Section 116, Section 117, Section 118 or Section 118-A,the Committee may, from time to time, impose on the occupiers of buildings, within the Union, or in any village therein, such assessment as may be required approximately to meet the deficiency, together with ten per cent above such sum to meet the expenses or collection and losses due to non-realization of their shares from defaulters:Provided that such assessment shall not be imposed unless-(i)it is authorised by a resolution which has been passed at a meeting specially convened for the purpose and in favour of which a majority of not less than two thirds of the members of the Union Committee have voted, and(ii)it is previously sanctioned by the District Board and the Commissioner.
