Section 100 in The Himachal Pradesh Panchayati Raj Act, 1994
100. [ Levy of taxes, duty, cess and fees by Gram Panchayats. [Substituted by Act No. 9 of 2011, dated 22.1.2011.]
(1)A Gram Panchayat may, through a resolution and after previous publication, levy property tax at such rates and in such manner as it may deem fit on residential and commercial buildings in the Sabha area:Provided that property tax levied under this sub-section shall be payable by the owner of such building.(2)Subject to such maximum rates as the Government may fix and the provisions of the rules made under this Act or any order made by the Government in this behalf, a Gram Panchayat may levy, -(a)with the previous approval of the Government, a tax on persons carrying on any profession, trade, calling and employment other than agriculture in the Sabha area; provided such tax has not been levied in the Sabha area by any other local authority under any law for the time being in force;(b)if so authorized by the Government, a duty on transfer of property in the form of a surcharge on the duty levied under the Indian Stamp Act, 1899, in its application to Himachal Pradesh, on instruments of sale, gift and mortgage with possession of immovable property situated in the Sabha area at such rate as may be fixed by the Government not exceeding two per cent on, as the case may be, the amount of the consideration, the value of the property or the amount secured by the mortgage, as set forth in the instrument; and(c)if so authorized by the Government, any other tax, duty or cess which the Legislative Assembly of Himachal Pradesh has power to levy:Provided that if the Gram Panchayat fails to levy the tax, duty or cess, the Government may take necessary steps to levy it and the tax, duty or cess so levied shall be deemed to have been levied by the Gram Panchayat:Provided further that the Government may at any time withdraw the authorisation under clause (b) or clause (c) whereupon the tax, duty or cess shall cease to be levied.(3)A Gram Panchayat may, through a resolution and after previous publication, levy following fees at such rates and in such manner as it may deem fit in the Sabha area, namely: -(i)teh-bazari from the shop-keepers in fairs;(ii)service fee for cleaning of streets, lighting of streets, sanitation, solid and liquid waste management, parking of vehicles, as the case may be ;(iii)fee for registration of animals sold in the Sabha area; and(iv)water rate where water is supplied by the Gram Panchayat.]
