Section 34(1) in Rajasthan Panchayati Raj Rules, 1996
(1)In addition to raising tax revenues, Sarpanch in consultation with other Panchas shall augment non-tax revenues by increasing the rates, fees, charges and penalties, levying nominal taxes on havelies and big pukka houses, tax/fees on dhabas, hotels, automobiles services stations and repair shops petrol/diesel pumps on National and State highways. Efforts shall be made to raise more income every year in addition to existing trends of own income.
