Section 101 in The Himachal Pradesh Panchayati Raj Act, 1994
101. Special tax for community services.
- A Gram Panchayat may, with the prior approval of the Gram Sabha, impose a special tax on the adult male members of the Gram Panchayat area for the construction of any public work of general utility for the inhabitants of the said area:Provided that it may exempt any member from payment of this tax in lieu of doing voluntary labour or having it done by another person on his behalf.Explanation. - For the purposes of this section, the expression "adult male member" means a male member who has attained the age of 21 years.
