Amendment status not verified — confirm the current text below against the official source.
Collection of taxes, fees and duties or other dues payable to Gram Panchayat [Sections 88 and 92].— (1) A Gram Panchayat may collect tax, fee or duty through tax collectors or through Government or local authority or any other agency. (2) When a Gram Panchayat enters into a contract with Government or a local authority or any other agency to collect any tax or other dues payable to the Gram Panchayat, collection charges at the rate not exceeding ten per cent of the amount collected, shall be agreed upon: Provided that if the Gram Panchayat considers it in the interest of public, may assign the collection work of taxes etc. to any agency through open public auction. (3) After the close of each financial year, the Gram Panchayat shall prepare a list of defaulters showing the amount due from each such defaulter and forward a separate case of each defaulter to the collector who shall recover the same as arrears of land revenue under section 92 of the Act. The amount so recovered shall be transferred to the Gram Panchayat for depositing into the Gram Panchayat Fund account 172 The Punjab Panchayati Raj (Gram Panchayat) Rules, 2012