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Other taxes.-(l) Subject to the provisions of this Act and to such conditions and exceptions. as may be prescribed every Gram Panchayat and Janpad Panchayat shall impose the taxes specified in .Schedule L (2) With the previous approval of the Janpad Panchayat a Gram Panchayat and with the previous approval of.the Zila Panchayat a Janpad Panchayat may impose any. of the taxes specified in the Schedule II. (3) A Janpad Panchayat may levy development tax on agriculture land. The tax so levied shall be payable in the same manner as land revenue. COMMENTARY Imposition of entry tax.- Entry tax on motor vehicles cannot be imposed by Gram Panchayat. S. N. Suderson & Co. v. Gram Panchayat Poniya, 1998 (I) MPWN 155. Rules:- The State Governmenthas made the followingrules in exercise of the powers conferred by this section. These Rules shall be found under .Rules given separately. .