Section 3: Whenever a Gram Panchayat proposes to impose any tax, fees, or rate under sub-section (2) of Secti')n 77 of the Act it shall place its proposals before the meeting of the G:

amSabha to be held under sub-sec- .' tion (1) of Section 6, ..proposals of the Gram Sabha shall be taken into consideration by Gr.amPanchayat.

4. Any tax, feeor rate specified in Schedule IIofthe Act shall be subject to maximum specified in the sched..lle appended !o these rules.

5. Subject to the previous apprcval of the Janpad Panchayat, if the Gram Panchayat resolves to impose 3.nytax, rate, or fees under sub-section (2)of Section 77 it shall proclaim the purport of the resolution for the information of the persons affected by such proposal and invite their objections before a date to be proclaimed by beat ofdrum or, written notice affixed at Gram. Panchayat Office and conspicuous places in the Gram Panchayat area or by both, within a fortnight from the proclaimed date the resolution shall be reconsidered at a meeting of the Gram Panchayat alone with the objections, if any. If the proposal is cairiedby simple majority of its members to impose any tax, rate, :ee or cess the proposal together with the objections, if any, shall be forwarded by the Gram Panchayat to the Janapada Panchayat for approval. '

6. The Janpad Panchayat may return the proposal for ftirther consideration or approve it with or without modification. If the modifications made by the Janpad Panchayat are ofa material character, the purport of the modified proposal shall again be procl~med for objections in the manner specified above, before the same is fihally adopted by the Gram Panchayat under sub-: section (1)of Section 77.

7. The J anpad Panchayat shall, at the time of approving any proposal, specify a date fromwhich the tax, or teementioned therein.shall come into force.