Section 64 in Punjab Panchayat Samitis and Zila Parishads Act, 1961
64. Saving regarding existing taxation.-
A Panchayat Samiti shall be deemed to have imposed any tax at the rate at which, immediately before the commencement of this Act, any tax was lawfully levied by the District Board of the district in which the Panchayat Samiti is situate, until a provision to the contrary is made by the Panchayat Samiti with the previous sanction of the Government.
