- [(1) Subject to such rules, rates and scales as may be prescribed by the State Government in this behalf, an Anchal Panchayat shall impose yearly, -(a)on lands and buildings within the local limits of its jurisdiction, a tax not exceeding two per centum of the annual value of such lands and buildings determined in the prescribed manner to be paid by the owners or occupiers or owners and occupiers thereof;(b)on professions, trades, callings and employments carried on or held within the local limits of its jurisdiction a tax on the basis of the total annual income accrued from such professions, trades, callings and employments, subject to a maximum of two hundred and fifty rupees per annum in respect of any one person.](2)Subject to such rules and such maximum rates or scales as may be prescribed by the State Government, an Anchal Panchayat may levy the following fees and rates:-(a)fees on the registration of vehicles;(b)fees on plaints, petitions and other processes in suits and cases instituted before the Nyaya Panchayat concerned;(c)a fee for providing sanitary arrangements at places of worship or pilgrimage within its jurisdiction;(d)a water rate, where arrangement for the Supply of water is made by the Gram Panchayat within its jurisdiction;(e)a lighting rate, where arrangement for lighting of public streets and places is made by the Gram Panchayat within its jurisdiction;(f)a conservancy rate, where arrangement for clearing private latrines, urinals and cesspools is made by the Gram Panchayat within its jurisdiction.(3)The State Government may, by notification, exempt [either wholly or in part] [Words inserted by W.B. Act 27 of 1965.] any class of properties or classes of properties specified in the notification from the taxes, rates or fees leviable under this section.(4)Any person who, in the opinion of the Anchal Panchayat, is too poor to pay [six paise] [Words substituted for the words 'one anna' by W.B. Act 8 of 1964.] a month, shall be altogether exempted from payment of any tax, rate or fee under this Act.
