Section 200(1) in The Gujarat Panchayats Act, 1993
(1)Subject to any general or special order (including an order fixing the minimum and maximum rates of a tax or fee) which the State Government may make in this behalf, it shall be competent to a village panchayat to levy all or any of the following taxes and fee at such rates as may be decided by it and in such manner and subject to such exemptions as may be prescribed, namely:-(i)a tax on buildings (whether subject to payment of agricultural assessment or not) and lands (which are not subject to payment of agricultural assessment) within the limits of the village;(ii)octroi on animals or goods or both brought within the village for consumption, use or sale therein;(iii)a pilgrim tax;(iv)a tax on fairs, festivals and other entertainments not being a tax on payments for admission to any entertainments;(v)a tax on vehicles, boats or animals used for riding, draught or burden, kept for use within the village, whether they are actually kept within or outside the village;(vi)a toll on vehicles and animals used as aforesaid entering the village but not liable to taxation under clause (v) of this sub-section;(vii)a tax on dogs kept within the village;(viii)a general sanitary cess for the construction or maintenance of public latrines and for the removal and disposal of refuse;(ix)a general water rate which may be imposed in the form of a rate assessed on buildings and lands or in any other form as may be best adapted to the circumstances of any class of cases;[ixa Subject to and in accordance with the provisions of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President's Act No. 11 of 1976) and the rules made thereunder, a tax on professions, trades, callings and employments;] [Clause (ixa) inserted by 10 of 2008 (w.e.f. 01-04-2008).](x)any other prescribed tax (not being a toll on motor vehicles or trailers, save as provided by section 20 of the Bombay Motor Vehicles Tax Act, 1958 (Bombay LVX of 1958), [***] [The words 'or tax on professions, trades, callings and employments' deleted by 10 of 2008 (w.e.f. 01-04-2008).] or a tax on payments for admission to any entertainment) which the State Legislature has under the Constitution, powers to impose in the State;(xi)a fee on markets and weekly bazaars;(xii)a fee on cart-stands and tonga-stands;(xiii)a special water rate for water supplied by the panchayat through pipes, which may be imposed in any form including that of charges for such water supplied fixed in such mode or modes as shall be best adapted in the circumstances of any class of cases;(xiv)a fee for the supply of water from wells and tanks vesting in it, for purposes other than domestic use and for cattle;(xv)a fee for temporary erection, on, or putting up projections over, or temporary occupation of, any public street or place;(xvi)a special sanitary cess upon private latrines, premises or compounds cleaned by the panchayat agency;(xvii)a drainage tax;(xviii)a lighting tax;(xix)a fee for cleansing a cess pool constructed on land whether belonging to a panchayat or not;(xx)a fee for grazing cattle on grazing lands vesting in a panchayat;(xxi)in lieu of any two or more separate taxes specified in clauses (i), (viii), (ix) and (xviii), a consolidated tax on buildings or lands or both situated within the limits of the village.
