State Act
102
Section 102. Commutation of tax by labour.
The Himachal Pradesh Panchayati Raj Act, 1994
Act no. 4 of 19941994In forceHimachal Pradesh (State Act)
102. Commutation of tax by labour.- A Gram Panchayat may with the consent of the person by whom any tax is payable under this Act, commute the payment into a contribution of labour not exceeding twenty four units of labour in any one year, at such intervals, for such period of time and on such conditions, as may be prescribed. Explanation.- One unit of labour means four hours of manual labour.