Section 161(4) in Andhra Pradesh Panchayat Raj Act, 1994
(4)Every [Mandal Praja Parishad] [Substituted 'Mandal Parishad' by Act No. 41 of 2006, dated 23.9.2006.] may levy with the prior sanction of the Government a duty in the form of a surcharge on any tax imposed by a Gram Panchayat or on land cess or local cess levied within its jurisdiction in such manner and subject to such maximum as may be prescribed.
