Amendment status not verified — confirm the current text below against the official source.
(]) Subject to such rules and such maximum rates or scales as ma be prescribed by the State Go,;ernment in this hehalf, a Amnchal Panchayat- (a) shall impose yearly a tax upon persons who are the o,n1ers or oeeupiers or owners and occupier:;; of lands or buildings or both within the local limits of the jurisdiction of the Anchal Panchayat according to the circumstances of •such persons within the limits of the Anrhal Panclwyat and according to tne vnlue of the property within such limits of the sa i<l persons; (b) may impose a tax 011 professions, trades or callings. (2) Subject to such rules and such maximum rates or scales as may be JJrescribed by the State Government, an 4nchal Panchaat may levy the following fees and 1·ates :- .l ! ~ J 1 7 f l 1 ·. : f f I processes in the Naya fees on the registration of vehicles; fees on plaints petitions ancl other suits and cases instituted before Panchayat concerned; (c) a fee for providing sanitary arrangements at places of worship or pilgrimage within its jm·isdiction · (a) (b) I oi 1957.] {Part rPhe West Bengal Panchayat Act, 1956. 1.-G/iapter FlI!.-Finance and Ta.ation.- 8ection.s 58-BO.) 29 water rae, where arrangement for tle supply of water is made by the Gram lanchayat within its juris<lic..:tiou; liohtino rate where arranoemet for liohtino f » o o pnblie Rtreets and places is made by the G-ram Panchayat within its jurisdiction; (f) a consen-aucy rale, where arrangement for clearing private latrines, urinals and cess-pools is made by the Gmm Panchayat witl1in its jurisdiction. (.J) The State Government may, by notification, exempt any class of pruperties or classes of properties specified in the notification from the ta.xes, rates or fees leviable under this section. (4) Any person who, in the opinion of the Anchal Panchayat, is too poor to pay one anna a month, shall be altogether exempted from payment of any tux, rate or fee under this A.ct. (e) a (d) a 58•. > The accounts of every Anclzal Pancha.yat and every GMm 1 anclwvat shall be audited annually or at shorter intena1s, by sul'h agency and in such manner as may be prescribed.