Bare ActsThe Himachal Pradesh Panchayati Raj Act, 1994

Section 102

Commutation of tax by labour

Amendment status not verified — confirm the current text below against the official source.

Commutation of tax by labour.- A Gram Panchayat may with the consent of the person by whom any tax is payable under this Act, commute the payment into a contribution of labour not exceeding twenty four units of labour in any one year, at such intervals, for such period of time and on such conditions, as may be prescribed. Explanation.- One unit of labour means four hours of manual labour.

Section 102 – The Himachal Pradesh Panchayati Raj Act, 1994 | DailyLaw.ai