(3)A Panchayat may also levy all or any of the following tax and fees at such rates as the Panchayat [shall] [Substituted by the Amendment Act 43 of 2001.] determine but not exceeding the maximum specified in Schedule III and in such manner and subject to such exemptions as may be prescribed, namely:-(a)tax on entertainment other than cinematograph shows;(b)tax on vehicles, other than motor vehicles;(c)tax on advertisement and hoarding;(d)pilgrim fee on persons attending the jatras, festivals, etc., where necessary arrangement for water supply, health and sanitation are made by the Panchayat;(e)market fee on persons who expose their goods for sale in any market place;(f)fee on the registration of cattle brought for sale in any market place;(g)fee on buses and taxies and auto-stands provided adequate facilities are provided for the travellers by the Panchayat [....] [Word 'and' omitted by the Amendment Act 1 of 1997.](h)fees on grazing cattle in the grazing lands [;] [Substituted by the Amendment Act 1 of 1997.](i)[ lighting tax; [Clause (i) to (m) inserted by the Amendment Act 1 of 1997.](j)drainage tax;(k)tax on profession, trades, calling and employment;(l)fees for sale of goods in melas, fairs and festivals;(m)[garbage disposal tax;](n)[ octroi other than on petroleum products] [Clause inserted by the Amendment Act 43 of 2001.].
