(1) Subject to the rules made under this Regulation, a village (Dvveep) Panchayat may levy—
(a) a tax on the owners or occupiers of buildings and lands;
(b) a tax on vehicles (other than mechanically propelled vehicles) kepf within the jurisdiction of the panchayat;
(f) a lighting tax;
(d) a drainage tax;
(c) :m entertainment tax;
(f) octroi;
(g) a pilgrim tax;
ih) a tax on boats (mechanically propelled or otherwise) keptwithing the jurisdiction of the panchayat;
(/) a fee for temprorary erection, on, or putting up projections over, or temporary occupation of, any public street or place.
(2) Subject to the rules made under this Regulation a District Panchayat may levy— {a) a tax on professions, trade, callings and employments;
Taxes which may be imposed.
16 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
(b) a duty on transfer of immovable property in the form of surcharge on the duty imposed under the Indian Stamps Act, 1899; 2 of 1899.
(c) a theatre tax, that is a tax in respect of every theatre cinema and other place of entertainment to which persons are ordinarily admitted on payment for performances or shows held or conducted thereat;
(d) fees on the registration of vehicles including boats or sailing vessels.
(j) The taxes and fees referred to in sub-sections (i) and (2) shall be imposed assessed and realised in such manner and at such times as may be prescribed.
Appeal against levy of tax ett»
52. Any person aggrieved by the assessment, levy or imposit'on of any tax or fee may appeal to the prescribed authority within forty-five days of the date of receipt of the order imposing such tax or fee.
Suspension of levy of tax or fee.
53. The Administrator may, by notification, suspend the levy or imposition of any tax or fee and may at any time in like manner rescind such suspension.
Recovery of taxes and other duties.