State Act
Section 20. Powers to impose, levy and collect taxes.
THE SONOWAL KA CHARI AUTONOMOUS COUNCIL ACT, 2005
20 (1). Subject to the provisions of any other law for the time being in force, the General Council shall have the powers to collect within the Council Area such taxes as are payable under the law for time being in force in the manner as may be prescribed; Provided that the tax or taxes as aforesaid shall be collected from such date as may be appointed by the Government by notification in this behalf in the official Gazette. (2). Subject to sub-section ( 1) and such maximum rates as the Government may prescribe, the General Council shall - (a) levy tolls on persons, vehicles or animals of any class, for the use of any bridge or road other than kacha road, or ferry constructed or established and managed by it ; (b) levy the following fees and rates, namely ; (i) fees on the registration of boats or vehicles ; (ii) fees for providing sanitary arrangements at such places of workship, pilgrimage, fairs, melas, other public places within the Council Area as may be specified by the Government by Notification in the Official Gazette ; (iii) fees for licenses ; (iv) water rates, where arrangements for irrigation or drinking water is made by it within the Council Area , (v) lighting rate where arrangements for lighting of public street or places are made by it within the Council Area. (3). Notwithstanding anything contained in the foregoing sub-sections, the General Council shall not undertake registration of any vehicle or levy any fee in respect thereof and shall not provide sanitary arrangements at places of worship, pilgrimage, fairs, melas or other public places within the Council Area or levy and fees in respect thereof if such vehicle has already been registered by any other authority under the law for the time being in force, or if such provisions for sanitary arrangements have already been made by the Government or any other local authority. (4) The collection of tolls, fees or rates and the terms and conditions for the imposition thereof shall be such as may be prescribed by the bye-laws. Such bye-laws may, interalia, provide for exemption from all or any class of cases. (5) The General Council may levy fees or taxes on any or all the subjects assigned to the Village Council.