Section 30: Powers of taxation conferred on district boards.
The Panjab District Boards Act, 1883Central Act · Act 20 of 1883
Subject to any general rules or special orders which the [Local Government] may make in this behalf, a district board may impose, in manner prescribed by section 31, such taxes as may be approved by the Local Government:
Provided that no such tax shall be imposed in respect of any property subject to the local rate.