Amendment status not verified — confirm the current text below against the official source.
Power of taxation [Section 88].-- (1) The Gram Panchayat may impose taxes, fees or duty etc. by resolving through a resolution under section 88 of the Act in accordance with the rates as may be fixed or conditions imposed by the State Government through orders issued from time to time. (2) Where a Gram Panchayat is intended to impose taxes or levy a fee, duty etc. under section 88 of the Act, it shall, by a notice specifying the rates of taxes, fee or duty invite objections or suggestions to its proposal within a period of thirty days from the date of issue of notice. The notice shall be published by beat of drum in the Sabha area and by pasting its copies at conspicuous places in such area. After considering the objections or suggestions, the Gram Panchayat shall pass final orders which shall also be published in the same manner as stated above. (3) An appeal against the assessment of any tax, fee or duty etc. shail lie to the District Development and Panchayat Officer. The appeal shall be preferred by means of a written memorandum within a period of thirty days of the publication or intimation of the assessment. The appellate authority shall pass orders after such enquiry as it may deem fit. The assessment lists shall be amended in the light of the decision of the appellate authority, if need be.