State Act

The Himachal Pradesh Panchayati Raj Act, 1994

101. Special tax for community services.- A Gram Panchayat may, with the 1[prior approval of the Gram Sabha], impose a special tax on the adult male members of the Gram Panchayat area for the construction of any public work of general utility for the inhabitants of the said area: Provided that it may exempt any member from payment of this tax in lieu of doing voluntary labour or having it done by another person on his behalf. Explanation.- For the purposes of this section, the expression “adult male member” means a male member who has attained the age of 21 years.