Section 71 in Andhra Pradesh Panchayat Raj Act, 1994
71. Special tax leviable by a Gram Panchayat.
- Subject to such rules as may be prescribed, a Gram Panchayat shall levy a special tax on houses at such rates as may be prescribed, to provide for expenses connected with the construction, maintenance, repair, extension and improvement of water or drainage works or the lighting of the public streets and public places, and other similar works.
