Section 60(5) in Andhra Pradesh Panchayat Raj Act, 1994
(5)Every Gram Panchayat may, with the previous approval of the prescribed authority also levy, in respect of lands lying within its jurisdiction, a duty in the form of a surcharge at such rate, not exceeding twenty-five naya paise in the rupee, as may be fixed by the Gram Panchayat,-(a)in the Andhra Area, on the land cess, leviable under Section 78 of the Andhra Pradesh(Andhra Area) District Boards Act, 1920 (Act XIV of 1920) and on the education tax leviable under Section 37 of the Andhra Pradesh Education Act, 1982 (Act 1 of 1982);(b)in the Telangana Area, on the local cess, leviable under Section 135 of the Andhra Pradesh (Telangana Area) District Boards Act, 1955 (Act 1 of 1956) and on the education tax leviable under Section 37 of the Andhra Pradesh Education Act, 1982 (Act 1 of 1982).
