State Act

Jharkhand Panchayat Raj Act, 2001_English

Section 93 Taxation - (l) Taxation by a Gram Panchayat- (i) Subject to the rules as may be made in this behalf and the maximum rate, specified a Gram Panchayat may impose yearly :- (a) Tax on occupant of a holding; (b) On professions, trades, callings and employments carried on or held within the local limits of its jurisdiction, a tax on the basis of total annual income, accrued from such profession, trades, callings and employments; (ii) Subject to the maximum rate as the Government, may prescribe, a Gram Panchayat may realize the following fees and rates, namely - (a) Fees on registration of vehicles which are not registered under any other law in force at that time; (b) Fees for providing sanitary arrangement of such place of pilgrimage, haats and mela within its jurisdiction as may be specified by the Government, by notification; (c) Water tax, where an arrangement for the supply of water for drinking, irrigation or any other purpose is made by the Gram Panchayat within its jurisdiction; (d) Lighting fees, where an arrangement for lighting of public streets and places is made by the Gram Panchayat within its jurisdiction; (e) Conservancy tax, where an arrangement for cleaning private latrines, urinals and cesspit is made by the Gram Panchayat within its jurisdiction; (iii) A Gram Panchayat may impose other taxes as may be specified by the State Government; (iv) The State Government may withdraw any taxation right transferred to a Gram Panchayat. (2) Taxation by a Panchayat Samiti - (i) Subject to such rules as may be made in this behalf and the maximum rates specified a Panchayat Samiti - (a) May realize toll of a ferry set up by it or under its management; (b) May realize the following fees and rates - 1) Fees on registration of such vehicles which are not registered under any other law in force at that time; 2) Free for providing sanitary arrangements at such places of pilgrimages, Haats, Melas within its jurisdiction as may be specified by the Government by notification; 3) Fees for license of hats and Bazaars; 4) Water tax, where arrangement for the supply of water for drinking, irrigation or any other purpose is made by the Panchayat Samiti, within its jurisdiction; 5) Lighting fees where arrangement for lighting of public streets is made by the Panchayat Samiti within its jurisdiction; (ii) The Panchayat Samiti, within its jurisdiction, shall not register any vehicle or shall not realise fees and shall not provide for sanitation at places of pilgrimage and Melas or shall not realise fees at those places, if the said vehicle has already been registered by any other authority under any rule for the time being in force or provision for sanitation has already been made by any local authority; (iii) Norms of fees or tax and terms and conditions of their imposition shall be the same as provided by the bye-laws; (iv) In such a bye-law, provision may be made by exempting all or any of the taxes in respect of any category; (v) The Panchayat Samiti may impose other tax as specified by the State Government; (vi) The State Government may withdraw right of any taxation transferred to a Panchayat Samiti; (3) Taxation by a Zila Parishad (i) Subject to the maximum rate as specified by the government, a Zila Parishad may impose the following taxes - (a) May impose ferry-toll at any ferry set up by it or lying within its management; (b) May impose fees and taxes on the following, namely - 1) Boat or conveyance registration fees; 2) Fees for providing sanitary arrangements at such places of pilgrimage and Melas within its jurisdiction, as may be specified by the Government by notification; 3) Fees on license for Melas etc; 4) Lighting fees where arrangements for lighting on public streets and place is made by the Zila Parishad within its jurisdiction; and 5) Water tax, where arrangement for supply of water for drinking, irrigation or any other purpose is made by the Zila Parishad within its jurisdiction; (ii) The Zila Parishad within its jurisdiction, shall not impose tax on any vehicle, which has already been registered by other authority under any rule for time being in force or if sanitation facilities has already been provided by any local authority at places of pilgrimage or Mela etc; (iii) Terms and condition of the taxes or fees shall be the same as provided by sub rules. Such sub-rules may provide for exemption of all taxes, or any of the taxes, in respect of fees or rate in any category; (iv) The Zila Parishad may impose other taxes as specified by the State Government; (v) The State Government may withdraw right of any taxation transferred to a Zila Parishad;