87. Special tax and Community Service.- A Gram Panchayat may, with the previous permission of the Director, impose a special tax on the adult male members of the Panchayat area for the construction of any public work of general utility for the inhabitants of the said area: provided that it may exempt any member from payment of this tax in lieu of doing voluntary labour or having it done by another person on his behalf: provided further that in the case of an emergency manual labour may be compulsorily imposed without payment 1[and if any person does not perform such labour without sufficient cause he shall be liable to be punished with a fine which may extend to twenty-five rupees].
