206. Taxes and fees which may be imposed by taluka panchayat and mode of collection thereof.
(1)Subject to any general special orders which the State Government may make in this behalf, every taluka panchayat may after observing the preliminary procedure required by section 212 impose an education cess and any of taxes and fees which is leviable by a village panchayat under section 200:Provided that the rate of tax or fee leviable by a taluka panchayat in respect of any matter within the limits of any village shall not exceed 15 per cent of the rate of the tax or fee actually levied by the village panchayat in respect of the same matter, and were no such tax or fee has been levied by the village panchayat, shall not exceed 15 per cent of the prescribed maximum rate of tax or fee in respect of the same matter:Provided further that-(i)no tax imposed as aforesaid other than a special sanitary cess or a water rate, shall without the express consent of the Government or, as the case may be, the district panchayat concerned be leviable in respect of any building or part of any building or any vehicle, animal or other property, belonging to the Government or the district panchayat and used solely for public purposes, and not used or intended to be used for purposes of profit and no toll shall be leviable for passage of troops, the conveyance of Government stores or of any other Government property, the passage of Military or Police Officers on duty, or the passage or conveyance of any person or property in the custody of such officer; and (ii) no tax on property shall be imposed in respect of any land on which local cess is being collected.(2)(a)Where in the exercise of the powers under sub-section (1) a taluka panchayat imposes a tax or fee in any area within the jurisdiction of a village panchayat, such tax or fee shall be collected by the village panchayat concerned from those persons who are liable to pay the same under the rules made by the taluka panchayat in accordance with the provisions of section 215 as if it were a tax or fee imposed by the village panchayat concerned under provisions of this Act and shall be paid to the taluka panchayat at such time and in such manner as the taluka panchayat may specify.(b)[ (i) Such percentage not exceeding 50 per cent, of the gross collection of such tax or fee [(other than tax levied under Section 3 of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President's Act No. 11 of 1976) read with clause (ix-a) of sub-section (1) of Section 200)] [Clause (b) renumbered by 10 of 2008 (w.e.f. 01-04-2008).] in any financial year as the State Government may by general or special order determine shall not from part of the taluka fund but shall be assigned to the village panchayat in such manner as the taluka panchayat may determine.(ii)[ Total amount of gross collection of tax levied under Section 3 of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President's Act No. 11 of 1976) read with clause (ix-a) of sub-section (1) of Section 200, in any financial year in any area within the jurisdiction of a village panchayat shall not form part of the taluka fund, but shall be assigned to the concerned village panchayat.] [Sub-clause (ii) inserted by 10 of 2008 (w.e.f. 01-04-2008).](c)If any panchayat makes any default in the payment of any sum due in respect of a tax or fee within the time specified under clause (a), the provisions of section 211 shall mutatis mutandis is apply to such default and the taluka panchayat shall exercise the same powers as are exercisable by a district panchayat under that section.
