(1)Subject to the provisions of any other laws for the time being in force and subject to the previous approval of the General Council, the Village Council shall have the power to collect within the Village Council area such taxes as are payable under the law for the time being in force in the manner as may be prescribed.Provided that the tax or taxes as aforesaid shall be collected from such date as may be appointed by the Government by notification in this behalf in the official gazette.(2)Subject to sub-section (1) and such maximum rates as the Government may prescribe, the Village Council shall-a. Levy tolls on persons, vehicles or animals of any class for the use of any bridge, or road other than kacha road, or ferry constructed or established by it.b. Levy the following fees and rates namelyi. Fees on the registration of boats or vehicles.ii. Fees for providing sanitary arrangements as such places or worships, pilgrimage, fairs, melas or other public places within the Village Council area as may be specified by the Government by notification in the official gazette.iii. Fees for licenses.iv. Water rates where arrangements for irrigation or drinking water is made by it within the Village Council area.v. Lighting rate where arrangements for lighting on public streets or places are made by it within the Village Council area.(3)Notwithstanding anything contained in the foregoing subsections, the Village Council shall not undertake registration of any vehicle or levy any fee in respect thereof and shall not provide sanitary arrangements at places of worship, pilgrimage, fairs, melas or other public places within the Village Council area or levy any fees in respect thereof, if such vehicle has already been registered by any other authority under the law for the time being in force or if such provision for sanitary arrangements has already been made by the Government or any other local authority.(4)The collection of tolls, fees or rates and the terms and conditions for the imposition thereof shall be such as may be prescribed by the bye-laws, such bye-laws may inter alia, provide for exemption from all or any class of cases.
