Section 102 in The Himachal Pradesh Panchayati Raj Act, 1994
102. Commutation of tax by labour.
- A Gram Panchayat may with the consent of the person by whom any tax is payable under this Act, commute the payment into a contribution of labour not exceeding twenty four units of labour in any one year, at such intervals, for such period of time and on such conditions, as may be prescribed.Explanation. - One unit of labour means four hours of manual labour.
