(1) Subject to the approval of the Government, a Gram Panchayat may levy the and fees.
following fees, rates and tolls as may be notified by the Government from time to time -
(i) a fee for providing sanitary arrangements at such places of worship or pilgrimage, fairs and me las within its jurisdiction as may be specified by the State Government by notification published in the manner prescribed ;
(ii} a water rate, where arrangement for the supply of water for drinking, irrigation or any other purpose is made by the Gram Panchayat within its jurisdiction ;
(iii) a lighting rate where arrangement for lighting of public streets and places is made by the Gram Panchayat within its jurisdiction ;
(iv} a conservancy rate, where arrangement for cleaning private latrines,urinals and cesspools is made by the Gram Panchayat within its jurisdiction ;.
(v) fees on licence for running trade,wholesale or retail within the jurisdiction of the Gram Panchayat unless such licence or such trade is prohibited under any law for the time being in force ;
(vi) tolls. on persons, vehicles or animals or any class of them at any toll bar which is established by the Gram Panchayat on any road or bridge vested in or under the management of the Gram Panchayat;
and
(vii) tolls in respect of any ferry established by. or under the management of the Gram Panchayat.
(2) The Gram Panchayat shall not undertake registration of vehicles or levy fees therefore and shall not provide sanitary arrangement at places of worship or pilgrimage, fairs and melas within its jurisdiction or levy fees therefore if such vehicle has already been registered by any other authority under anv law for the time beinz in force or if such provision for sanitary arrangement has • b already been made by any other local authority or by the State Government.
Appeal against imposition of tax. levy of rate. toll or fee.
47. An appeal shall lie against any order made by Gram Panchayat imposing tax or levying rate, fee or toll in such manner as may be prescribed before the prescribed authority and the decision of the prescribed authority in appeal shall be final.
Recovery of tolls, taxes rates or fees as arrears of land revenue.
48. All dues or. account of taxes, rates, tolls or Recovery of fees payable to Gram Panchayat under this Act shall be recoverable as arrears of land revenue.
Remission or revision of tax, toll, rate or fee.