Section 47(1)(viii) in The West Bengal Panchayat Act, 1973
(viii)[ tolls on persons, vehicles or animals or any class of them at any toll-bar which is established by the Gram Panchayat on any road or bridge vested in, or under the management of, the Gram Panchayat] [Clauses (vii) to (ix) inserted by W.B. Act 17 of 1992.];