(1)Subject to the maximum rates which may be fixed by the State ,a Zilla Panchayat may levy following taxes, rates and and fees, namely;(a)a tax on fairs, melas and other entertainments;(b)a general sanitation tax for the construction, maintenance, or both the construction and maintenance of public latrines and for the removal and disposal or refuse;(c)a water rate where arrangement for the supply of water for drinking, irrigation or any other purpose is made by the Zilla Panchayat within its jurisdiction;(d)a fee for temporary erection or putting up projections over, or temporary occupation of any village road or place;(e)a fee on private latrines, premises or compounds cleaned by the Zilla Panchayat agency;(f)a fee on the registration of animals sold in any market or place belonging to or under the control of the Zilla Panchayat;(g)a market fee on persons exposing goods for sale in any market or at any place or in any building or structure therein belonging to or under the control of the Zilla Panchayat.(h )a fee for the use of dharamsalas, rest houses, slaughter houses and encamping grounds;(i)a fee for drainage where system of drainage has been introduced by the Zilla Panchayat.(j)a temporary tax for special works of public utility.(2)The Zilla Panchayat shall not levy taxes, rates or fees referred to in sub-section (1) if such taxes, rates or fees have already been levied by the State Government or any other authority under any law for the time being in force or by any other local authority authorized by the State Government.
