(1)The Government may by order published in the Gazette, direct any village panchayat to levy from the whole panchayat area a surcharge not exceeding five per cent on the tax leviable under this Act by that panchayat at such rate and with effect from such date (not being earlier than first day of the half year immediately following that in which the order is published] as may be specified in the order, to cover any expenses to be incurred by the district panchayat and block panchayats in respect of any plan, project or work.
