Amendment status not verified — confirm the current text below against the official source.
(I) Subject to such maximum rate as the Government may prescribe, an Anchalik Panchayat may, (a) levy toils on persons, vehicles or animals or any class of them at any toll-bar established by it on any road other than a katcfia road or any bridge vested in it or under its management; i (b) levy tolls in respect of any ferry established by it, or under its management; (c) levy a surcharge on Land Revenue at the rate of 0.02 ( two paise ) per rupee ; (d) levy a ccss or water rate for recovery of cost of , minor Irrigation works taken up within the juris- / diction of an Anchalik Panchayat and such cess as may be necessary for the purpose of mainte nance and repair of such works; (e) levy a tax on supply of water and lighting; (f) levy a tax on profession, trades, calling, manu facture and production save and except those levied under any provision of this Act or under any * enactment for the time being in force ; (g) levy fee for cinema halls, bricks or tile kilns, saw mills, timber depots, rice mills and hullers, fairs confectionary and bakery, private fisheries or vege table gardens used for commercial purposes- (2) The taxes etc. shall be imposed, assessed and reali sed at such time and in such manner as may be prescribed ; (3) Any person aggrieved by the assessment, levy or imposition of any tax or fee may appeal to the Zilla Parishad. 636 THE ASSAM GAZETTE, EXTRAORDINARY, MAY. 6, 1994 (4) State Government may suspend the levy or impo sition of any tax or fee and may at any time rescind such imposition in consultation w ith the concerned Panchayat in period of natural calamities. (5) The scale 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 or cases. (6) Subject to such rules as may be made in this behalf ’ by an Anchalik Panchayat, an Anchalik Panchayat may levy taxes on a particular trade or commerce with a view to utilise the fund so collected for improvement of the faci lities for development of that particular trade or commerce with the approval of the Zilla Parishad- I rani and