(1) Subject to such maximum rates as the State Government may prescribe, a Zilla Parishad may—
(a) levy tolls on persons, vehicles or animals or any class of them at any toll-bar 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) fees on the registration of boats or vehicles;
(ii) a fee for providing sanitary arrangements at such places of worship or pilgrimage, fairs and melas within its jurisdiction as may be specified by the State Government by notification;
(iii) a fee for licence referred to in section 162;
(iv) a water-rate, where arrangement for the supply of water for drinking, irrigation or any other purpose is made by the Zilla Parishad within its jurisdiction;
Proceeds of road cess and public works cess to be credited to the Zilla Parishad Fund.
Levy of tolls, fees and rates.
345 The West Bengal Panchayat Act, 1973.
[West Ben. Act Zilla Parishad may raise loans and create a sinking fund.
(Part IV.—Zilla Parishad.—Chapter XVII.—Property and Fund.—Sections 182-185.)
(v) a lighting rate, where arrangement for lighting of public streets and places is made by the Zilla Parishad within its jurisdiction.
(2) The Zilla Parishad 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 therefor 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.
(3) The scales of tolls, fees or rates and the terms and conditions for the imposition thereof shall be such as may be provided by bye-laws.
Such bye-laws may provide for exemption from all or any of the tolls, fees or rates in any class of cases.
182. A Zilla Parishad may, subject to the provisions of any law relating to the raising of loans by local authorities for the time being in force, raise from time to time, with the approval of the State Government, loans for the purposes of this Act and create a sinking fund for the repayment of such loans.
Budget of 183. (1) Every Zilla Parishad shall, at such time and in such manner the Zilla as may be prescribed, prepare in each year a budget of its estimated Parishad.
receipts and disbursements for the following year and submit it to the State Government.
(2) The State Government may, within such time as may be prescribed, either approve the budget or return it to the Zilla Parishad for such modifications as it may direct. On such modifications being made the budget shall be resubmitted within such time as may be prescribed for approval of the State Government. If the approval of the State Government is not received by the Zilla Parishad, by the last date of the year, the budget shall be deemed to be approved by the State Government.
(3) No expenditure shall be incurred unless the budget is approved by the State Government.
Supplementary budget.
Accounts.
184. The Zilla Parishad may prepare in each year a supplementary estimate providing for any modification of its budget and may submit it to the State Government for approval within such time and in such manner as may be prescribed.
185. A Zilla Parishad shall keep such accounts and in such manner as may be prescribed.
346 XLI of 1973.]
The West 13ngal Panchayat Act, 1973.
(Part V.—Chapter XVIII—Audit.—Sections 186-189.)
PART V
CHAPTER XVIII AUDIT