(1) Notwithstanding anything contained in any other law for the time being in force, the Gorkhaland Territorial Administration shall have power to collect within the region such taxes payable under such law for the time being in force on such terms and conditions as may be notified by the Government:
Provided that the tax or taxes as aforesaid shall be collected by the Gorkhaland Territorial Administration from such date as may be appointed by the Government in this behalf by notification in the Official Gazette.
(2) Subject to such maximum rates as the Government may prescribe, the Gorkhaland Territorial Administration may—
(a) levy tolls on persons, vehicles or animals or any class of them at any tollbar established by it on any road other than a kutcha road or any bridge vested in it or under its management;
(b) levy tolls in respect of any ferry established by it or under its management;
(c) levy the following fees and rates, namely:—
(i) fee on the registration of boats or vehicles;
(ii) fee for providing sanitary arrangements at such places of worship or pilgrimage, fairs andmelas within its jurisdiction as may be specified by the Government by notification in the Official Gazette;
(iii) fee for licenses;
(iv) water-rate, where arrangements for the supply of water for drinking, irrigation or any other purpose is made by the Gorkhaland Territorial Administration within its jurisdiction;
(v) lighting rate, where arrangement for lighting of public streets and places is made by the Gorkhaland Territorial Administration within its jurisdiction.
(3) The Gorkhaland Territorial Administration shall not undertake registration of any vehicle or levy fee therefor and shall not provide sanitary arrangements at places of worship or pilgrimage, fairs, and melas within its jurisdiction or levy fee thereof if such vehicle has already been registered by any other authority under any law for the time being in force or if such provision for sanitary arrangement has already been made by any other local authority.
(4) The scales of tolls, fees or rates and the terms and conditions for the imposition thereof shall be such as may be provided by regulations. Such regulations may provide for exemption from all or any of the tolls, fees or rates in any class of cases.