(1)Subject to such rules as may be made in this behalf, a Gaon Panchayat shall impose yearly:(a)tax on houses and structures within the local limits;(b)on trades and callings carried on or held within the local limits of its jurisdiction, a tax on the basis of the total annual income accrued from such trades and calling.(2)Subject to such rules as may be made in this behalf, a Gaon Panchayat shall lovy.(a)a duty in the shape of an additional stamp duty on all payments for admission to any entertainments:(b)a fee for providing sanitary arrangement at such places of workshop or pilgrimage fairs and melas within its jurisdiction as may be specified by the Government;(c)a water rate, where arrangement for the supply of water for drinking irrigation or any other purpose is made by the Gaon Panchayat within its jurisdiction;(d)a lighting rate, where arrangement for lighting of public streets and places is made by the Gaon Panchayat at within its jurisdiction:(e)a conservancy rate, where arrangement for cleaning private latrines, urinals is made by the Gaon Panchayat within its jurisdiction.(3)Subject to the rules and bye-laws framed in this behalf a Gaon Panchayat may impose tax on the following:(a)sale of firewood and thatch conservancy and slaughter house;(b)private hat, and private fisheries;(c)shops, pharmacies, tailoring, laundry, hair cutting saloon, carpentry works and automobile work shops, TV, VCR, radio and tape recorder repairing shops;(d)Cultivable land lying fallow for two consecutive years at a rate not exceeding twenty five paise per bigha for every year, being payable jointly or severally by the owners of such land.(e)a cess or fee on(i)registration of cattle sold within the local area;(ii)license for starting tea stall, hotel, sweet, meat stall, restaurants;(iii)carts, carriages, bi-cycles, boats and rickshaws of any kind;(4)The taxes etc, shall be imposed, assessed and realized at such time and in such manner as may be prescribed.(5)Any person aggrieved by assessment levy or imposition of any tax or fee may appeal to the Anchalik Panchayat, Any person aggrieved by the order of the Anchalik Panchayat, may appeal before the Zilla Parishad, whose decision in this regard shall be final.(6)The State Government, may suspend the levy or imposition of any tax or fee at any time and rescind such imposition in consultation with the Zilla Parishad.(7)Subject to such rule as may be made in this behalf by a Gaon Panchayat a Gaon Panchayat may levy taxes on a particular trade or commerce with a view to utilize the fund so collected for the improvement of the facilities for development of that particular trade or commerce with the approval of the Anchalik Panchayat concerned.
