(1)Subject to such maximum rate as the Government may prescribe, an Anchalik Panchayat may(a)levy rolls on persons, vehicles or animals or any class of them at any till-bar establishment by it on any road other than a katcha road or any bridge vested in it or under its management.(b)levy tolls in respect of any ferry establishment by it, or under its management.(c)levy a surcharge of land Revenue at the rate of 0.02 (two paise) per rupee;(d)levy a cease or water rate for recovery of cost of minor irrigation works taken up within the jurisdiction of an Anchalik Panchayat and such cease as may be necessary for the purpose of maintenance and repair of such w\works;(e)levy a tax on supply of water and lighting;(f)levy a tax on profession trades, calling, manufacture and production save and except those levied under any provision of this Act or under any enactment for the time being in force;(g)levy fee for cinema halls, bricks or tile kilns, saw mills, timber depots, rice mills and hullers, fairs confectionary and bakery, private fisheries or vegetable gardens used for commercial purposes.(2)The taxes etc. shall be imposed, assessed and realized at such time and in such manner as may be prescribed;(3)Any person aggrieved by the assessment , levy or imposition of any tax or fee any appeal to the Zilla Parishad.(4)State Government may suspend the levy or imposition of any tax or fee and may at any time rescind such imposition in consultation with the concerned Panchayat in period of natural calamities.(5)The scale of tolls, fees or rates and the terms and conditions for the imposition thereof, shall be such as may be provided by one-laws.Such bye-laws may provide for exemption from all or any of the tolls, fees or rates in any class or cases.(6)Subject to such rules as may be made in this behalf by an Anchalik Panchayat, an Anchalik Panchayat may levy taxes on a particular trade or commerce with a view to utilize the fund so collected for improvement of the facilities for development of that particular trade or commerce with the approval of the Zilla Parishad.
