(1) Subject to the rules made under this Regulation, a Panchayat may levy—
(a) a tax on 1lie owners or occupiers of buildings;
(b) a tax on vehicles other than mechanically propelled vehicles kept within the jurisdiction of the Panchayat;
j[c) a, lighting tax;
r{eW( a^drainage tax;
(e) a pilgrim tax;
,(f)bta itax ,pn professions, trades, callings and employments;
(g) an entertainment tax;
,(i) ,feesh,fflr, S3le<,0if goods in markets, melas, fairs and ifefltiVflis!
Taxes which may be imposed.
240 THE GAZETTE OF INDIA EXTRAORDINARY |PAIU II
(j) fee for grazing of cattle in grazing lands under the management of the Panchayat;
(k) fees on cart-stands, tonga-stands and other public parking places;
(1) fee for providing the watch and ward of crops in llie village; and (TO) licence fee lr>r plying of public feiry.
(2) The taxes and fees referred to in sub-st'ctum il) shall be imposed assessed and realised in such manner and at such traes as rridv be orescribed.
40. Any person aggrieved by the assessment, levy or imposition of any tax or fee may appeal to the prescribed authority within thirty days of the date oi the order imposing such tax or fee Appeal against levy of tax, crc.
41. The Lieutenant-Governor may, by notification, suspend the levy or imposition of any tax or fee and may at sny time in like manner rescind such suspension.
Suspension of levy of tax or fee.
42. It shall be lawful for a Panchayat to lease by public auction or private contract the collection of any fee on markets and bazaars if any such fee is imposed under section 39:
Provided that a lessee shall give securily for the due fulfilment of the conditions of the lease or contract.
Lease of markets, etc