Amendment status not verified — confirm the current text below against the official source.
(1) Subject to any general or special order (including an order fixing the minimum and maximum rates of a tax or fee) which the State Government may make in this behalf, it shall be competent to a village panchayat to levy all or any of the following taxes and fee at such rates as may be decided by it and in such manner and subject to such exemptions as may be prescribed, namely:- (i) a tax on buildings (whether subject to payment of agricultural assessment or not) and lands (which are not subject to payment of agricultural assessment) within the limits of the village; 1[(i-a) a tax on mobile towers;] 2[ * * * *] (iii) a pilgrim tax; (iv) a tax on fairs, festivals and other entertainments not being a tax on payments for admission to any entertainments; (v) a tax on vehicles, boats or animals used for riding, draught or burden, kept for use within the village, whether they are actually kept within or outside the village; (vi) a toll on vehicles and animals used as aforesaid entering the village but not liable to taxation under clause (v) of this sub-section; (vii) a tax on dogs kept within the village; (viii) a general sanitary cess for the construction or maintenance of, public latrines and for the removal and disposal of refuse; (ix) a general water rate which may be imposed in the form of a rate assessed on buildings and lands or in any other form as may be best adapted to the circumstances of any class of cases; 3[(ix-a) subject to and in accordance with the provisions of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President’s Act No. 11 of 1976) and the rules made thereunder, a tax on professions, trades, callings and employments;] (x) anyother prescribed tax (not being a toll on motor vehicles or trailers, save as provided by section 20 of the Bombay Motor Vehicles Tax Act, 1958 4 [* * *]or a tax on payments for admission to any entertainment) which the State Legislature has under me Constitution, powers to impose in the State; (xi) a fee on markets and weekly bazars; (xii) a fee on cart-stands and tonga-stands;