(1) The Administrator may, if he deems fit, place all or any of the properties, of the nature specified below, and situated within the jurisdiction of the Gram Panchayat under the direction , management and control of the Gram Panchayat, namely:
(a) open sites, waste, vacant and grazing lands, not being private property and river beds;
(b) public roads and streets;
(c) public channels , water courses , wells, ponds, tanks (except irrigation tanks under the control of the Government ), public reservoirs (except water treatment plants under the control of the Government ), cisterns, fountains , aqueducts and any adjacent land (not being private property ) appertaining to any public tanks or ponds, and lands appertaining thereto;
(d) public sewers , drains, drainage works , tunnels and culverts and things appertaining thereto and other conservancy works;
(e) sewage , rubbish and offensive matter, deposited on streets or collected by the Gram Panchayat from streets , latrines, urinals , sewers , cesspools and other places;
(f) street lights , public lamps , lamp posts and apparatus connected therewith or appertaining thereto;
(g) public library, reading rooms , slaughter houses, fish farms , cremation grounds, primary schools , anganwadi centres; and
(h) road side trees , fuel wood plantation, non conventional energy equipments.
(2) All markets and fairs or such portions thereof as are held upon public land shall be managed and regulated by the Gram Panchayat and Gram Panchayat shall receive to the credit of the Gram Fund referred to in sub -section ( 1) of section 35 all dues levied or imposed in respect thereof.
Taxes which 38. (1) Subject to the rules made under this Regulation a Grain Panchayat , in relation may be to the services provided by it directly, may levyimposed.
(a) a tax on the owners or occupiers of buildings;
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(b) a tax on trades, callings and employment;
(c) a tax on vehicles other than mechanically propelled vehicle s kept within the limits of the Gram Panchayat;
(d) a tax on sale of cattle within the limits of the Gram Panchayat;
(e) a theatre or show tax on entertainments and amusements;
(J) a lighting tax;
(g) a drainage tax;
(h) fees for providing sanitary arrangements at such places of worship, of pilgrimage , fairs and melas within its jurisdictions;
(r) fees for sale of goods in markets , melas , fairs and festivals;
(/) fee for grazing of cattle in grazing lands under the management of the Gram Panchayat;
(k) fee for providing the watch and ward of crops in the Gram P. nchayat;
(1) license fee for plying of public ferry;
(m) any other taxes approved by the Administrator.
(2)11 e taxes and fees referred to in sub -section ( 1) shall be imposed , assessed and realised in such manner and at such times as may be prescribed.
39. Any person aggrieved by the assessment , levy or imposition of any tax or fee under section 38, may appeal to the Panchayat Secretary within thirty days of the date of the order imposing such tax or fee and second appeal in these cases shall lie with Chief Executive Officer.
40. The Chief Executive Officer may, by notification in the Official Gazette, suspend the levy or imposition of any tax or fee under section 38 and may at any time in the like manner rescind such suspension.
41. It shall be lawful for a Gram Panchayat to lease by public auction or private contract after following prescribed procedure , the collection of any fee on specified markets and bazars , if any, such fee is imposed under section 38:
Provided that a lessee shall give security for the due fulfilment of the conditions of the lease or contract.