(1)Subject to the rates ,which may be fixed by the State Government, a Gram Panchayat may levy the following taxes, rates and fees, namely :(a)a tax on fairs, melas, hats and other entertainments;(b)a general sanitation tax for the construction or maintenance or both the construction and maintenance of public latrines and for the removal and disposal of refuse;(c)a rate where arrangements for the supply of water for drinking, irrigation or any other purpose arc made;(d)a fee for temporary erection on, or putting lip projections over, or temporary occupation of, any village road or place;(e)a fee on private latrines, premises or compound cleaned by the Gram Panchayat agency; .(f)a fee for grazing cattle on grazing lands vested in a Gram Panchayat;(g)a fee on the registration of animals sold in any market or place belonging to or under the control of the Gram Panchayat;(h)a market fee on persons exposing goods for sale in any market or on any place or any building or structure therein belonging to or under the control of the Gram Panchayat.(i)a fee for the use of Dharmashalas and camping grounds;(j)a fee for drainage where system of drainage has been introduced by the Gram Panchayat;(k)a temporary tax for special works of public utility;(l)a tax on houses.(2)The Gram Panchayat shall not levy taxes, rates or fees referred to in subsection (1) if' such taxes, rates or fees have already been levied by any other authority under any law for the time being in force or by any other local authority.
