Section 181(1) in The West Bengal Panchayat Act, 1973
(1)Subject to such maximum rates as the State Government may prescribe, a Zilla Parishad may -(a)levy tolls on persons, vehicles or animals or any class of them at any toll-bar established by it on any road other than a kutcha road or any bridge vested in it or under its management;(b)levy tolls in respect of any ferry established by it or under its management;(c)levy the following fees and votes, namely:-(i)fees on the registration of boats or vehicles;(ii)a fee for providing sanitary arrangements at such places of worship or pilgrimage, fairs and melas within its jurisdiction as may be specified by the State Government by notification;(iii)a fee for licence referred to in section 162;(iv)a water-rate, where arrangement for the supply of water for drinking, irrigation or any other purpose is made by the Zilla Parishad within its jurisdiction;(v)a lighting rate, where arrangement for lighting of public streets and places is made by the Zilla Parishad within its jurisdiction.
