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State of Assam - Section

Section 95 in Assam Panchayat Act, 1994

95. Taxation.

(1)Subject to such maximum rate, as the Government may prescribed, a Zilla Parishad may-
(a)levy tolls in respect of any ferry establishment by it under its management;
(b)levy the following fees and rates, namely
(i)fees on the registration of boat or vehicle,
(ii)a fee for providing sanitary arrangement at such places of worship or pilgrimage, fairs and melas within its jurisdiction as may be specified by the Government of notification.
(iii)a fee for license for fair or mela.
(iv)a lighting rate where arrangement for lighting public streets and places is made by the Zilla Parishad within its jurisdiction and
(v)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.
(2)The Zilla Parishad shall not undertake registration of any vehicle or levy fee therefore and shall not provide sanitary arrangement at places or worship or pilgrimage, fairs and melas within its jurisdiction or levy fee therefore if such vehicle had already been registered by any other authority under any law for the time being in force or if such provision for sanitary arrangements has already been made by any other local authority.
(3)The scale of tolls, fees and rates and the terms and conditions for the imposition thereof, shall be such as may be provided by bye-laws. Such bye-laws may provide for exemption from all or any of the tolls, fees or rates in any class or cases.