Section 117(3)(d) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(d)(i)If a Gram Panchayat resolves to impose any tax, duty or cess under clauses (b) and (c) of sub-section (1) of section 41, it shall proclaim the purpose of a resolution imposing such tax, duty or cess for the information of the persons concerned either by beat of drum or by written notices affixed at some conspicuous places in the Sabha area or by both and invite objections and suggestions, if any, within a fortnight from the date of such proclamation. The resolution, with the objections and suggestions, if any, received, shall be considered by the Gram Panchayat at a meeting to be held for the purpose. If it is decided to impose the tax, duty or cess, the proposal shall be submitted to the Panchayat Samiti who shall, with such comments as it may like to make, forward the same to Government.(ii)Government on receiving the proposal under sub-clause (i) may sanction the same or modify or refuse to sanction it or return it to the Gram Panchayat for further consideration.