(r) The Adninistrator may' if he- dcems fit' placeall or anv of tho orooerties, of the nature 'p"tt*o'ilit'J*' uii iliuatta "itnil tlt-"^iurisdiction of ihe- Gram sabha under tn" oio"tiiJo" ilana!"tenr and c.ontrol of the Gram Panchayat, namcly :*
(a) open sites, wast'e vacant and grazing lands' not being private prop€rtv and iiver- bcds ;
(b) Public roads and streets ;
(c) public chamels, water courses' wells' ponds' tanks (except irri$tion t""d"irJaii'ii. *"trot' or tneGbviinmeni)' public springs' reservorrs' os krns, fountains. aqueducrs "..
"0"]v "ijui*ltinh tnot 6eine-private property) appertainitrg to any Pubttc t*ilJ'o't-ii-nJi' und iards appeitaining thereto;
{d oublic sewers, drains, drainaCe wo1}s.-11Ee.ts and culv€rts and things upp"iiiif,jne tu.*.lo and other conservancy worKs;
{"t sewase, rubbish and olfensive natter' deposited ".9 ::l*lt or collected bv rlie Gram- panchayat trom ,#;;ffiil;iitioals, sewers, cesspools and oiher olaces; and !Q public lamps, lamp posts aud apparatus connect€d therewith or appertaining thereto'
(z) All markets aqd fairs or such portion ibereo-f as are held upon public lant! shall be manageo 'no r.teui'uiJii-t'hi'Grarn .Panchayat^and tbe Gram Sabha shall receive to the cre<r,l iill"" "dtiii r'ito ali dues livled or imposed in respcct thefeol.
3?. (r) Subject to the rul€s made under tbis Regulation' a Cram Pancbayat may levY-
(4) I tax on the owners or occupiers of buildings;
(b) a tax on professions, trades' callings ard employment;
(;)atarouvehiclesotlrerthaomechanicallypropelledvehicleskept\trithio the liririts of the Gram;
(d) a tax on sale of cattle within the limits of the Gram;
(e) a iheatre or show tax on entertainments and amuseme ts:
f) a lighting ta-r;
(g) a drainage tax;
{}) fees for providing sanitBry arrangcmP.|:-1t tu"h places of worship of p g.iniui",-fui"'und meias vvithin its iurisdiction;
(i) fees for sale of goodl in 44rk9ts, melas' fairs and festival$;
Gratrts' P.oP€Ihes placrd under tb!
dir€ctioD maoageme ald cottror of Gram Pa!€hayat.
Tar.ae which may be.
iInPGeE.
SEe. ll TIIE GAZETTO OF INDIA EXTRAO@INARY IJ =t t- to, tto"* of catile in grazing lands undcr the management of the Gram Panchayatl (/<) fee for providing the watch and qard of crops in the Gram;
(I) licence fee for plying of publig ferry' .-(,\Thetaxesandfeesreferrodtoinsub.section(l1st1ll-9:]::.?"'"d'assessed an'd'rcalised ia such manner an'iiiiitn ii"iJ "t ;ay be prescribed' ;:,f ihx,ilEl$,tJ#1"?'ffi i:ty#$[lt"s''l*$""::"*'i'i'l"t'?;
3e.rhcDepusce*ri:lff lI#;:iHJ'ff i::i#::o$"lx'oo'fix:lT;
:-Tf i#.'hi".il"#'il'ifJ'"'lliSLsuchsuspension' rro. It shall be lavful for a Gram Panchayat to lease by public auctron or nrivate contracr tbe collechon "iXii'ilt 'i" il'itets and bazirs if any such fee is imPosed under s@tton : r :
Providedthatalesseesha}lgivesecurityfortheduefulfilmentoftheconditions of the lease ot contracr' ils*#',1#g*$.$H[**$$ts;*n-rr-,ssm
(z) Every nottce ofdemand under sub-seotion (r) shall be served io slch nanner'as may be Prescrloeo'
(r)rthe,"qr",yry:h;li:1"Tfj"f il*,f.t?i"'J"":."#;:,';il'"ili$ XiiljHt*l#tli#'$f.Hs #'i"l"-i 'ir i"oa '"""ou' 42' Every Gram -Panchayat t*-'*lT"h account of its receipts and ""p"oiii*Jio-iu"h fordr as may be prescrtoeo' Apteal acail1sl ldvy of tax, Suspension of levy ot ta)i or fee.
Lease of markets etc' RecoverY ot taxes aod other dues' Accoudts.
Anaual estimate of expenditw€.13.(r)pvervqtll*.*iltlf;f, ffi :l"l'iiJ,3,liJ.:i"iq#lllli.| TffiFft"j;T#i{'d::tltJ#'r'S';?'[yT#lebudse'ito'lheP'ncbava'!
(e)IhePanchavatq"llffi ,T'l3tir'J$,S't*fi "-T#t:;",i"TTiii:fl :
either';Pprove tho budg€t or rel calion as it may olr?ct' {?) Ifanv modifications arc madc under sub'seclion (:)' tbe budeet shall be resutiiiited within such p""oo "j'fi'Jv -tJ itJitiilt;a to rire' Panchalat Sanriti'
(a) No expenditure shall be incurred unless the budget is approved by the PanchaYat Samiti;
Providcd that if the Panchayat Samiti fails ro gonl:{ lt-t *P-fon"l within the pedod presrribed fo"n" p*po*]ttliitigLilii G o""*th to nive been approved'