(1) There shall be a Gram Fund for each Gram Sabha and the same shall be utilised for carrying out the duties and obligations imposed upon the Gram Sabha or the Gram Panchayat by this Regulation, SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 37
(2) The following shall be credited to and form part of the Gram Fund, namely: —
(a) the proceeds of any tax or fee imposed under this Regulation,
(b) the contributions made by the Government or any local authority or person,
(c) all sums ordered by any authority or court to be credited to the Gram Fund,
(d) the income from securities in which the Gram Fund is invested,
(e) the share in the collection of land revenue or other dues of the Government,
(f) all sums received by way of loans or gift,
(g) the income derived from fisheries under the management of the Panchayat,
(h) the income from or proceeds of any property of the Gram Sabha,
(i) the sale proceeds of all dust, dirt, dung or refuse collected by the servants of the Panchayat, '
(j) sums assigned to the Gram Fund by any general or special order of the Government,
(k) all sums received in aid of or for expenditure on any institution or service, maintained or financed from the Gram Fund or managed by the Panchayat.
(3) The amount in the Gram Fund shall be applied subiect to the provisions and for the purposes of this Regulation and shall be kept in such custody as may be prescribed.
38. The Chief Commissioner may, subject to such conditions as he may deem fit, make grants to the Panchayat for general purposes or for the improvement of the Gram and the welfare of the residents therein. ' *" Grants.
39. (I) All public property situated within the jurisdiction of a Gram Sabha shall vest in and belong to the Gram Sabha and be under its direction, management and control.
(2) All markets and fairs or such portion thereof as are held upon public land shall be managed and regulated by the Panchayat and the Gram Sabha shall receive to the credit of the Gram Fund all dues levied or imposed in respect thereof.1 Property vested in the Gram Sabhiu 38 THE GAZETTE OF INDIA EXTRAORDINARY [PART II Taxes which may be im- Posed.
40, (1) Subject to the rules made under this Regulation, a Panchayat may levy—
(a) a tax on the owners or occupiers of buildings, ('6) a tax on professions, trades, callings and employment,
(c) e tax on vehicles other than mechanically propelled vehicles kept within the limits of the Gram,
(d) a tax on sale of cattle within the limits of the Gram,
(e) a theatre or show tax on entertainments and amusements,1 |
(f) a lighting tax,
(g) a drainage 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 the management of the Panchayat,
(k) fee for providing the watch and ward of '.Tops in the Gram, | (I) licence fee for plying of public ferry.
(2) The taxes and fees referred to in sub-section (I) shall be imposed, assessed emd realised in such manner and at such times as may bo prescribed.
Appeal Bgainfit lev;
of tax, etc.
41. Any person aggrieved by the assessment, levy or imposition of any tax or fee may appeal to the Assistant Commissioner within thirty days of the date of the order imposing such tax or fee.
Suspension of levy of tax or fee.
42. The Deputy Commissioner may, by notification in the Official Gazette, suspend the levy or imposition of any tax or fee and may at any time in like manner rescind such suspension.
Lease of markets; etc,
43. 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 40:
Provided that a lessee shall give security for the due fulfilment of the conditions of the lease or contract.
Recovery of taxes and other dues.