Section 3(a) in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
(a)The Panchayat shall, by resolution passed in its meeting, select a tax or fee provided under sub-sections (1) and (3) of section 153 of the Act which it proposes to levy and in such resolution shall specify the rate at which it is to be levied subject to the maximum specified in Schedule III of the Act.
