(1) Subject to the rules made under this Regulation, a Village Council may levy- Taxes w l l ~ c h may be
(a) a tax on the owners or occupiers of buildings; ~mposed
(h) a tax on professions, trades, callings and employment;
(c) a tax on vehicles other than mechanically propelled vehicles kept within the limits ofthe village;
(6) a tax on sale of cattle within the limits of the village;
i (e) a theatre or show tax on entertainments and Amusements;
1 i V) a lighting tax;
i i (gj a drainage tax;
i ( h ) fee for providing sanitary arrangements at such places of worship of pilgrimage, fairs and melas within its jurisdiction;
f ( i ) fee for sale of goods in markets, melas, fairs and festivals;
i f 0) fee for grazing of cattle in grazing land under the management of the Village ! Council;
I I (k) fee for providing the watch and ward of crops in the village;
4 (r) licence fee for plying of public ferry ( 2 ) The taxes and fees referred to In sub-section (1) shall he ilnpnsed. assessed and real~sed in such manner and at such times as may be prescribed.
I 37. Any person aggrieved by the assessment, levy or i~nposition of any tax or fee Appcsl agalllst , under section 36 map appeal to the Assistant Cornmissionei within thirty days ofthe date of levy lax, -aj .. " - -- -.--y----------.-w- -- -, - 4 . I . the order imposing,such tax or fee..
12 THE GAZETTE OF I.NDIA EXTRAORDMARY [PART 11-- -- --- Suspens~on of levy of tax or fee.
Lease of collection of fees.
Recovery of taxes and other dues.
Accounts.
Annual estiniate of expenditure.
38. The Deputy Commissioner may, by notification in the Official Gazette, suspend the levy or imposition ofany tax or fee under section 36 and may at any time, in like manner, rescind such suspension.
39. It shall be lawful for a Village Council to lease, by public auction or private contract. the collection of any fee 011 markets and bazaars, if any such fee is imposed under section 36:
Provided that a lessee shall give security for the due filfilment of the conditions of the lease or contract.