(1) Subject to the rules made under this Regulation, a Panchayat may levy—
(a) a tax on the owners or occupiers of buildings;
(b) a tax on vehicles (other than mechanically propelled vehicles) kept within the jurisdiction of the Panchayat;
(c) a lighting tax;
(d) a drainage tax;
(e) a pilgrim tax;
(f) a tax on professions, trades, callings and employments;
(g) an entertainment tax;
(h) octroi;
(i) fees for sale of goods in markets, melas, fairs and festivals;
(j) fee for grazing of cattle in grazing lands under thffi management of the Panchayat;
Properties placed under the dirt'C- tion, management and control of the Panchayat, Taxes whjch may be Imposed.
218 THE GAZETTE OF INDIA EXTRAORDINARY [PART II Appeal against levy of taxj etc.
Suspension of levy of tax or fee.
Lease of markets etc.
Recovery of taxes and other duties.
Accounts.
Annual estimate of expenditure.
(k) fees on cart-stands, tonga-stands and other public parking places;
(I) fee for providing the watch and ward of crops in the village; and
(m) licence fee for plying of public ferry.
(2) The 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.
41. Any person aggrieved by the assessment, levy or imposition of any tax or fee may appeal to the prescribed authoritv within thirty days of the date of the order imposing such tax or fee.
42. The Administrator may, bv notification, suspend the levy or imposition of any tax or fee and may at any time in like manner rescind such suspension.
43. Tt shall be lawful for n P.ineKnvst +o le^e by public suction or private contract the collection of pnv fee on markets and bazaars if any such fee is imposed under section 40:
Provided that a lossen shall give security for the due fulfilment of the conditions of the lease or contract.