' Subject to the provisions of.seciion 128 ofthe Regulaiion, the Panchayat Samiti shall levy, collect, assess and appropriate the taxes, duties, tolls, cess and fees described therein by observing the followingprocedure, namdyi a) the Panchayat Samiti shall, by a resolution passed in its meeting, select a tax, duty, to1, cess ort^^ b) The Panchayat Samiti shall then notify to the public the proposal together with that part of these Rules which relates to_that tax, duty toll, cess or fee by beat of oiums and oy means of a notice affixed in the office of the Panchayat Samiti, Assistant Commissioner and the Tahsildar specifying therein a day not earlier than one month after the date of the notice on or after which the Panchayat Semiti shalt take the proposal into consideration.c) Any inhabitant ofthe Gram objecting to the levy proposed by the panchayat Samiti may send his objection or suggestion in writing on or befoie ihe date- specified in ihe notice putitisheo under clause (b).
d) on or after the date.fixed. under clause(b) the Panchayat Samlti shall consider all objections and suggestions made under clause(c) arui thereafter miy finally setect a it, d;y, to1, cess or fee, as the case may be.
4. Final publication of Rules relating to tax, duty, toll, cess or fee to be levied:_ whore a Panchayat samiti fi_nally.decides to levy any tax, duty, toll, cess or fee, the rutes in respectof these Rules which relate to such tax, duty, toll, cess or fee together with the notice stating the tax, drjty,toll, cess or fee to be tevied and the. raie th;r*i;; b; o-r-otirn"o by the panchayat samiti by afftxing acopv thereof in the area and shall also announce by tire beat of lrum in tnJ iiim ine tact ot srcnpublication.
. .. . The tax, duty, toll, cess or fee, as the case may be shall accordingly be levied from the date whichshall be specified in the notice ahd which shall not be e;rlie;than on" ro'itn in"iin" o"t" "ipubtication ofsuch notice.
5. Appeal against levy of taxes, dut;es, iolls cess or fee:_ .. Any person aggrieved.by the assessment, levy or imposition of any tax, duty, toll, cess or fee underthese rules pay appeal to the Deputy Commissioner within a period ot tnirtv days'rrom tne oate ofpublication of the notice under rule 4. ihe decision of the Deputy commissionei onlucn -appeal snatt oefinal, conclusive and binding on all concemed.
PART - II LEVY OF TOLL ON PERSON, VEHICLES OR ANTMALAS OR ANY CLASS OF THEM 6' Definitions : - rn this pert, unress there is anything repugnant to the contod or meaning thereof :
a) ?nimal' does not include a bird or reotile:
b) 'Tolr Baf means a tol bar estabrished, contro[ed and managed by the panchayat samitr;c) "vehicle" includes a mechanically propelled vehicle; and a manually pulled vehicle and can, a caft. or vehicle dragged by an animal or animals: andd) the expression 'light motor vehicle' 'medium motor vehicle' and 'heavy motor vehicle, shal have themean'ng respectively assigned to them in the Motor vehictes Act, 19fi8 (No. ss ;l9a8j.
7' Rate of tolt : Every Panchayat samiti, shall after following the procedure prescribecl in rules 3 and 4, lYl ?jl9ll, collec-t and appropriate a toll on persons, vehicle-s or anjmais or any class of them at any tolbar estabrished by it on any road. crass of them at any tofi bar estabrished ov it on any roaJoin' g,"n ,Kstcha road or ?ny bridge vested in.it.qr under its rin"g"r"nt and control at such rates and terms andconditions as may be determined by it by making nu""r.ry bye-taws p"""",i in ;i. r""iin'l' Js"provioeo lorin the second proviso to ctause(g; oi seciion fze-of fi,e Reqirfaiion:
Provided that the rates of such toil determined in such bye-taws shall not be less than the minimumrates as specified in the Schedule appended to this part.
8' In.the. case.of.vehicles carrying Pas:ensgrs for hire or reward, the to shall be leviable on vehictes atoneand forthe vehicres carrying animars, the iofl shal be revieo on ilch vehicres and "ni,niri ootn.
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9. Erectors of barriers across roads or bridges where toll bar is established by the Panchayat Samiti.
The Panchayat Samiti may erecl sucn barrier or barriers across the roads or bridqes where its toll bar are established as it may consider necessary for temporarily preventing the movemeit of any person, vehicles or animal for the purpose of collection of the toll due and pavable.