(1)Subject to the rules and any orders made by State Government in this behalf a Panchayat may impose one or more of following taxes, namely:-(a)a tax on building owned by persons not exceeding such rate as may be prescribed;(b)an octroi on animals or goods brought within the Panchayat Circle for consumption or use therein;(c)vehicle tax except on those which are used for the purpose of cultivation;(d)pilgrim tax;(e)a tax for arranging the supply of drinking water within the Panchayat Circle;(f)a tax on commercial crops;(g)any other tax which the State Legislature has under the Constitution, power to impose in the State and which has been sanctioned by the Government.(2)The taxes under Sub-Section (1), shall be imposed assessed and raised in such manner and paid or realized at such times as may be prescribed.(3)The State Government may, by notification in the Official Gazette, require any Panchayat to impose, subject to the provisions of Sub-Section (2), any of the taxes specified in Sub-Section (1) from such date and at such rates, as may be specified in the notification.(4)While any notification under Sub-Section (3), is in force, the Panchayat shall proceed to impose the tax or taxes therein specified as if a resolution of the Panchayat had been passed for the imposition thereof and it shall not be lawful for it to abandon, modify or abolish any tax so imposed:Provided that the State Government may at any time cancel any such requisition or modify it in any respect:Provided further that when any tax has been imposed upon the requisition of the State Government under Sub-Section (3), any other tax of like nature previously imposed by the Panchayat without such requisition shall cease to be levied and realised from the date from which the tax imposed upon the said requisition is to be levied and realised:Provided further that the tax under Clause (c) of Sub-Section (1) shall not be levied on a motor vehicle as defined in the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988) or any other mechanically propelled vehicle.Explanation. - For the purpose of this section "Commercial Crops" are chilies, cotton, mustard, sugarcane zeera and ground-nut.
