Section 124(1) in The Maharashtra Village Panchayats Act, 1959
(1)[Subject to the minimum and maximum rates which may be fixed by the State Government and in such manner and subject to such exemptions as may be prescribed, a panchayat shall levy taxes referred to in [clauses (i), (i-a) and (i-aa)] [This portion was substituted for the portion beginning with 'it shall be competent' and ending with 'prescribed, namely:- 'by Maharashtra 13 of 1975, Section 18(1)(a).]] of this sub-section and [where the panchayat has taken over any water supply schemes under sub-section (1) of section 45, it shall also levy taxes referred it in clauses (viii) and (xii) of this sub-section and the panchayat may levy all or any of the taxes and fees referred to in the remaining clauses of this sub-section.] [These words, brackets and figures were inserted by Maharashtra 56 of 1981, Section 8.](i)a tax on building (whether subject to payment of agricultural assessment or not) and lands (which are not subject to payment of agricultural assessment), within the limits of the village;[(i-a) a betterment charges or the lands benefitted from schemes or projects undertaken by a panchayat from the village fund;] [Clause (i-a) was inserted by Maharashtra 13 of 1975, Section 18(1)(b).][(i-aa) the Local panchayat Tax;] [This clause was inserted by Maharashtra 22 of 2012, Section 3(ii), dated 14-8-2012.](ii)[* * * * *] [This clause was deleted by Maharashtra 6 of 2000, section 3](iii)a pilgrims tax;(iv)a tax on fairs, festivals and other entertainments;(v)a tax on bicycles and on vehicles drawn by animals;(vi)subject to the provisions of article 276 of the Constitution, tax on the following professions, trades, calling or employments, that is to say:-(a)shop keeping and hotel-keeping;(b)any trade or calling (other than agriculture) which is carried on with the help of machinery run by steam, oil or electric power or by manual labour;(c)the profession or calling of broken in cattle markets;(vii)a general sanitary cess for the construction or maintenance or both the construction and maintenance of public latrines and for the removal and disposal of refuse;(viii)a general water rate which may be imposed in the form of a rate assessed on building and lands or in any other form as may be best adopted to the circumstances of any class of cases;[(viii-a) a lighting tax;] [This clause was inserted by Maharashtra 6 of 2000, Section 48(1)(b).](ix)any other tax [(not being a tax or toll on motor vehicles save as provided in section 2 of the Bombay Motor Vehicles Tax Act, 1958)] [This portion was substituted for '(not being a toll on motor vehicle or trailers, save as provided by section 14 of the Bombay Vehicles Tax Act, 1935)' by the Maharashtra Adaptation of Laws (State and Concurrent Subject) Order, 1960.] which the State Legislature has under the Constitution, power to impose in the State and which has been sanctioned by the State Government;(x)a fee on markets and weekly bazaars;(xi)a fee on cart-stand and tonga stands;(xii)a special water for water supplied by the panchayat through pipes, which may be imposed in any form including that of charges for such water supplied, fixed in such mode or modes as shall be best adopted in the circumstances of any class of cases;(xiii)a fee for the supply of water from wells and tanks vesting in it, for purposes other than domestic use and for cattle;(xiv)a fee for temporary erection on, or putting up projections over, or temporary occupation of, any public street or place;(xv)a special sanitary cess upon private latrines, premises or compounds cleaned by the panchayat agency;(xvi)a fee for cleaning a cess pool constructed on land whether belonging to a panchayat or not;(xvii)a fee for grazing cattle or grazing lands vesting in a panchayat;(xviii)[ a fee on the registration of animals sold in any market or place belonging to or under the control of a panchayat.] [This clause was added by Maharashtra 36 of 1965, Section 48(1)(c)]
