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Imposition of taxes and fess

§37

Summary

2[37. (1) A 3[Gram Panchayat] shall levy the taxes described in clauses (a) and (b) and may levy all or any of the taxes, fees and rates described in clauses (c), (d), (e), (f), (g), (h), (i), (j) and (k), hereinafter appearing namely ;] [(a) in areas where the right, title and interest of intermediaries have been acquired under the Zamindari Abolition and Land Reforms Act, 1950, the Jaunsar Bawar Zamindari Abolition and Land Reforms Act, 1956 or the Kumaun and Uttara Khand Zamindari Abolition and Land Reforms Act, 1960, a tax on land 4[not less than twenty-five paise but not exceeding fifty paise] in a rupee on the amount of land revenue payable or deemed to be payable therefor : Provided that where the land is in the actual cultivation of a person other than the person by whom the land revenue therefor is payable or deemed to be payable, the tax shall be payable by the person in actual cultivation; (b) in areas other than those referred to in clause (a), a tax on land revenue 4[not less than twenty five paise but not exeeding fifty paise] in a rupee on the amount of land revenue payable by a tenant, by whatever name called, under the law in force relating to landtenures : Provided that where the land is in the actual cultivation of the person other than the person liable to pay land revenue therefor, the tax shall be payable by the person in actual cultivation of such land.] 5[(c) a tax on theatre, cinema or similar entertainment temporarily stationed in the area of the 3[Gram Panchayat] not exceeding five rupees per day.] (d) a tax payable by the owner thereof on animals and vehicles other than mechanically propelled vehicles kept within the area of the Gram Panchayat and piled for hire, at the rate— (i) in the case of animals, not exceeding three rupee per animal per annum; (ii) in the case of vehicles, not exceeding six rupees per vehicle per annum; (e) [ a tax ]1 on persons, not being persons assessed to 1 [ a tax ]under clause (c), exposing goods for sale in markets, hata or melas belonging to or under the control of the 2[Gram Panchayat] concerned; (f) fees on the registration of animals sold in any market or place belonging to or under the control of the 2[Gram Panchayat] ; (g) fees for the use of slaughter-houses and encamping grounds; 3[(h) a water rate where water for domestic consumptions is supplied by the 2[Gram Panchayat];] (i) a tax for cleaning private latrines and drains payable by the owners or occupiers of the houses to which the private latrine or drain is attached, where such cleaning is done through the agency of the 2[Gram Panchayat]; and 4[(j) a tax for cleaning and lighting of streets and sanitation] 5[(k) an irrigation rate where water for irrigation purposes in supplied by the 2[Gram Panchayat] from any small irrigation project constructed or maintained by it.] (l) any other tax which the State Legislature has the power under the Constitution, including Article 277 thereof, to impose in the State and of which imposition by the 2[Gram Panchayat]has been authorised by the State Government] (2) The taxes, rates and fees under sub-section (1) shall be imposed, assesed and realized in such manner and at such times as may be prescribed.

2[37. (1) A 3[Gram Panchayat] shall levy the taxes described in clauses (a) and (b) and may levy all or any of the taxes, fees and rates described in clauses (c), (d), (e), (f), (g), (h), (i), (j) and (k), hereinafter appearing namely ;] [(a) in areas where the right, title and interest of intermediaries have been acquired under the Zamindari Abolition and Land Reforms Act, 1950, the Jaunsar Bawar Zamindari Abolition and Land Reforms Act, 1956 or the Kumaun and Uttara Khand Zamindari Abolition and Land Reforms Act, 1960, a tax on land 4[not less than twenty-five paise but not exceeding fifty paise] in a rupee on the amount of land revenue payable or deemed to be payable therefor : Provided that where the land is in the actual cultivation of a person other than the person by whom the land revenue therefor is payable or deemed to be payable, the tax shall be payable by the person in actual cultivation; (b) in areas other than those referred to in clause (a), a tax on land revenue 4[not less than twenty five paise but not exeeding fifty paise] in a rupee on the amount of land revenue payable by a tenant, by whatever name called, under the law in force relating to landtenures : Provided that where the land is in the actual cultivation of the person other than the person liable to pay land revenue therefor, the tax shall be payable by the person in actual cultivation of such land.] 5[(c) a tax on theatre, cinema or similar entertainment temporarily stationed in the area of the 3[Gram Panchayat] not exceeding five rupees per day.] (d) a tax payable by the owner thereof on animals and vehicles other than mechanically propelled vehicles kept within the area of the Gram Panchayat and piled for hire, at the rate— (i) in the case of animals, not exceeding three rupee per animal per annum; (ii) in the case of vehicles, not exceeding six rupees per vehicle per annum; (e) [ a tax ]1 on persons, not being persons assessed to 1 [ a tax ]under clause (c), exposing goods for sale in markets, hata or melas belonging to or under the control of the 2[Gram Panchayat] concerned; (f) fees on the registration of animals sold in any market or place belonging to or under the control of the 2[Gram Panchayat] ; (g) fees for the use of slaughter-houses and encamping grounds; 3[(h) a water rate where water for domestic consumptions is supplied by the 2[Gram Panchayat];] (i) a tax for cleaning private latrines and drains payable by the owners or occupiers of the houses to which the private latrine or drain is attached, where such cleaning is done through the agency of the 2[Gram Panchayat]; and 4[(j) a tax for cleaning and lighting of streets and sanitation] 5[(k) an irrigation rate where water for irrigation purposes in supplied by the 2[Gram Panchayat] from any small irrigation project constructed or maintained by it.] (l) any other tax which the State Legislature has the power under the Constitution, including Article 277 thereof, to impose in the State and of which imposition by the 2[Gram Panchayat]has been authorised by the State Government] (2) The taxes, rates and fees under sub-section (1) shall be imposed, assesed and realized in such manner and at such times as may be prescribed.

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