Amendment status not verified — confirm the current text below against the official source.
Levy of taxes by Panchayats.- Subject to the general direction and control of the Government, a Panchayat may, with the previous permission of the Government and in the prescribed manner, impose any tax which the Legislative Assembly of Himachal Pradesh has power to impose under the Constitution of India: Provided that no tax under this section shall be imposed in respect of any property subject to the local rate.