State Act

The Gujarat Panchayats Act, 1993

212. (1) A taluka panchayat or, as the case may be, a district panchayat shall, before imposing a tax or fee, by resolution passed at a metting of the panchayat- (a) select a tax or fee which may be imposed; and (b) approve rules describing the tax or fee selected; and (c) shall in such resolution and in such rules specify— (i) the class or classes of persons or of property, or both, which the panchayat desire to make liable, any exemptions which it desires to give (including the cirumstances or principles on which exemptions can be given) and the duties and obligations of persons liable to pay any such tax or fee; (ii) the amount for which, or the rate at which, it is desired to make such classes liable; and (iii) all other matters which the State Government may require to be so specified. (2) When such a resolution has been passed, the panchayat shall publish the rules with a notice in the prescribed form and manner. (3) Any inhabitant of the taluka or, as the case may be, district objecting to the imposition of the said tax or fee, or to the amount or rate proposed, or to the class of persons or property to be made liable therefore or to any exemptions proposed, may, within one month from the publication of the said notice, send his objections in writing to the taluka panchayat or, district panchayat, as the case may be, and the panchayat shall take all such objections into consideration, or shall authorise a committee of its members to consider and report on them. (4) The panchayat shall take proposals and all objections recieved thereto and the report of the committee, if any, into consideration at a meetting and sanction the rules with or without modifications.