(1) Subject to such rules as may be
made in this behalf and the maximum rates specified by the Government,
a Gram Panchayat may impose yearly —
(a) Tax on occupants of holdings;
(b) On professions, trades, callings and employments carried on or held
within the local limits of its jurisdiction a tax o n the basis of total
annual income accrued from such profession, trades, callings and
employments.
(2) Subject to such maximum rates as the Government may prescribe, a
Gram Panchayat may realize the following fees and rates, namely –
(a) Fees on the registration of vehicles which are not registered
under any other law in force at that time;
(b) Fee for providing sanitary arrangements at such places of
pilgrimage, haats, melas and public use within its jurisdiction as
may be specified by the Government by notification;
(c) Water Rate, where arrangement for the supply of water for
drinking, irrigation or any other purpose is made b y or on behalf
of the Gram Panchayat within its jurisdiction;
(d) Lighting Fee, where arrangement for lighting of public streets and
places is made by or on behalf of the Gram Panchaya t within its
jurisdiction;
(e) Conservancy Rate, where arrangement for cleanin g private latrines,
urinals and cesspools is made by or on behalf of the Gram Panchayat
within its jurisdiction.
Section 27 • THE BIHAR PANCHAYAT RAJ ACT, 2006
Section 27. Taxation by Gram Panchayat :
bihar-panchayat-raj-act-2006-sec-27.json
•
Section 27
{
"act_title": "THE BIHAR PANCHAYAT RAJ ACT, 2006",
"act_slug": "bihar-panchayat-raj-act-2006",
"section_label": "Section",
"section": {
"number": "27",
"title": "Section 27. Taxation by Gram Panchayat :",
"chapter": null,
"content": "(1) Subject to such rules as may be \nmade in this behalf and the maximum rates specified by the Government, \na Gram Panchayat may impose yearly — \n(a) Tax on occupants of holdings; \n(b) On professions, trades, callings and employments carried on or held \nwithin the local limits of its jurisdiction a tax o n the basis of total \nannual income accrued from such profession, trades, callings and \nemployments. \n(2) Subject to such maximum rates as the Government may prescribe, a \nGram Panchayat may realize the following fees and rates, namely – \n(a) Fees on the registration of vehicles which are not registered \nunder any other law in force at that time; \n(b) Fee for providing sanitary arrangements at such places of \npilgrimage, haats, melas and public use within its jurisdiction as \nmay be specified by the Government by notification;\n(c) Water Rate, where arrangement for the supply of water for \ndrinking, irrigation or any other purpose is made b y or on behalf \nof the Gram Panchayat within its jurisdiction; \n(d) Lighting Fee, where arrangement for lighting of public streets and \nplaces is made by or on behalf of the Gram Panchaya t within its \njurisdiction; \n(e) Conservancy Rate, where arrangement for cleanin g private latrines, \nurinals and cesspools is made by or on behalf of the Gram Panchayat \nwithin its jurisdiction.",
"footnote": "",
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},
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"next_section": "28"
}