Section 149(1) in The Punjab Panchayati Raj Act, 1994
(1)Subject to the general direction and control of the State Government and with the previous sanction of the Zila Parishad, the Panchayat Samitis may levy taxes, duties, cess and fees in accordance with the procedure specified in Section 150,-(a)levy tolls on persons, vehicles or animals or any class of them at any toll-bar established by it on any road other than a kutcha road or any bridge vested in or under its management;(b)levy tolls in respect of any ferry established by it or under its management;(c)levy the following fees and rates, namely;-(i)fees on the registration of vehicles other than those registered under the Motor Vehicle Act, 1988;(ii)a fee for providing sanitary arrangements at such places of worship or pilgrimage, fairs and melas within its jurisdiction as may be specified by the State Government by notification;(iii)a fee for licence for a market;(iv)a fee for any other licence;(v)a water rate, where arrangement for the supply of water for drinking, irrigation or any other purpose is made by the Panchayat Samiti within its jurisdiction;(vi)a lighting rate, where arrangement for lighting of public streets and places is made by the Panchayat Samiti within its jurisdiction.
