Amendment status not verified — confirm the current text below against the official source.
(1; Subject to such rules as may bo made in this behalf, a Gaon Pancbayat shall impose yearly t— (a) tax on houses an J structures within the local limits ; (b) on traces and callings carried on or he’d within the local limits of its jurisdiction, a lax or tie basis of the total annual income accrued from such trades and calling. (2) Sabjtct to such rules as rosy be made in this behalf, a Gaon Panchay^t shall levy, fa) a dutv in the shape of an additional stamp duty on all pay ments for admission to any entertainments; « (b) a fee for providing sanitaiy ar/angemeat at such places of workshop or pilgrimage, furs --id melas within its jur'sdictioa as may be specified by the Government; (c) a water rate, where arrangement for the supply of water for a drinking, irrigation or any other purpose is made by the Gaon Pan- chavat within its jurisdic ion; (d) a lighting rate, where arrangement for lighting of public streets and places is mad© by the Ga n Panchayat within its jurisdiction; (e) a conservancy rate, w- ere arrangement for clearing private latrines, uitnais is maJe by ike Gaon Panchayat within its jurisdiction. (3) Subject to the rules and bye - laws framed in this behalf, a Gaon Pancbayat may impose tax on the following (a) saie o' firewood and thatch, conservance and slaughter house ; (b) private hat, and private fisheries; 656 THE ASSAM GAZETTE. EXTRAORDINARY. MAY 6, 1994 . -jr . t ■ -ne^ 'osD ifiOOl so*O a ,1; (c) shops, pharmacies, tailoring, laundry, hair cutiiog saloon, car- pentary works and automobile workshops, V., V.C.X., radio and tape recorder repairing shops; (d) cultivable land lying fallow for two consecutive years at a rate not exceeding twenty five paise per oigua for every year, being payable joint!’, or levera’ly by the cwners of such land. (e) a cess or fee on— (i) registration of cattle sold within he local area; (ii) licence for startiag > e i stall, hotel, sweet m t at stall, restaurants; (iii) carts, carriages, bi-cycles, boats and rickshaws of any kind; ** (4) The taxes etc. shall be imposed, assessed and realised at such time and in such manner ® may be prescribed. (5) Any person aggrieved by assessment, levy or imposition of any taa or fee may appeal t® the Anchallfc FanChayat. Any per son aggiicvad by the order of the Aaeh; lik P^achayM, may appeal before the Zilla Parish«.i, v hese ’eciston in this regard shall be final. (6) T e State Government, may suspend the Je '•/ or imposition of any tax or fee at any lime and rescind such imposition in consultation with the Zilln Par'shad. (7) Subject to such rules as hr.^y be made in this behalf by a Gson Panc&ayat, a Gaon Panchayat may levy taxes on a parti cular trade or commerce with » view to utilise the fund so collected for the imp-ovemer <. of the facilities for development of that particular trade or . jm-.-firce with the approval of the Anchalik Par>chayat concerned. '