State Act

The Daman and Diu Panchayat Regulation, 2012

38. (1) Subject to the rules made under this Regulation a Gram Panchayat, in relation to the services provided by it directly, may levy— (a) a tax on the owners or occupiers of buildings; (b) a tax on trades, callings and employment; (c) a tax on vehicles other than mechanically propelled vehicles kept within the limits of the Gram Panchayat; (d) a tax on sale of cattle within the limits of the Gram Panchayat; (e) a theatre or show tax on entertainments and amusements; (f) a lighting tax; (g) a drainage tax; (h) fees for providing sanitary arrangements at such places of worship, of pilgrimage, fairs and melas within its jurisdictions; (i) fees for sale of goods in markets, melas, fairs and festivals; (j) fee for grazing of cattle in grazing lands under the management of the Gram Panchayat; (k) fee for providing the watch and ward of crops in the Gram Panchayat; (l) license fee for plying of public ferry; (m) any other taxes approved by the Administrator. (2) The taxes and fees referred to in sub-section (1) shall be imposed, assessed and realised in such manner and at such times as may be prescribed.