- [(1) Every Panchayat shall, in such manner and subject to such exemptions as may be prescribed and not exceeding the maximum rate specified in Schedule - III, levy tax upon building and lands which are not subject to agricultural assessment, within the limits of the Panchayat area and shall revise rate of such tax once in every three years by minimum increase of 10% thereon:Provided that where an owner of the building or land has left the Panchayat area or cannot otherwise be found, the occupier of such building or land shall be liable for the tax leviable on such owner.] [Substituted by the Amendment Act 43 of 2001.](2)A Panchayat may levy water rate for supply of water for drinking and other purposes.(3)A Panchayat may also levy all or any of the following tax and fees at such rates as the Panchayat [shall] [Substituted by the Amendment Act 43 of 2001.] determine but not exceeding the maximum specified in Schedule III and in such manner and subject to such exemptions as may be prescribed, namely:-(a)tax on entertainment other than cinematograph shows;(b)tax on vehicles, other than motor vehicles;(c)tax on advertisement and hoarding;(d)pilgrim fee on persons attending the jatras, festivals, etc., where necessary arrangement for water supply, health and sanitation are made by the Panchayat;(e)market fee on persons who expose their goods for sale in any market place;(f)fee on the registration of cattle brought for sale in any market place;(g)fee on buses and taxies and auto-stands provided adequate facilities are provided for the travellers by the Panchayat [....] [Word 'and' omitted by the Amendment Act 1 of 1997.](h)fees on grazing cattle in the grazing lands [;] [Substituted by the Amendment Act 1 of 1997.](i)[ lighting tax; [Clause (i) to (m) inserted by the Amendment Act 1 of 1997.](j)drainage tax;(k)tax on profession, trades, calling and employment;(l)fees for sale of goods in melas, fairs and festivals;(m)[garbage disposal tax;](n)[ octroi other than on petroleum products] [Clause inserted by the Amendment Act 43 of 2001.].
