Gujarat Panchayats Act, 1993
(1) Subject to any general or special order (including an order fixing the minimum and maximum rates of a tax or fee) which the State Government may make in this behalf, it shall be competent to a village panchayat to levy all or any of the following taxes and fee at such rates as may be decided by it and in such manner and subject to such exemptions as may be prescribed, namely:— (i) a tax on buildings (whether subject to payment of agricultural assessment or not) and lands (which are not subject to payment of agricultural assessment) within the limits of the village; [(i-a) a tax on mobile towers;] [ ] (iii) a pilgrim tax; (iv) a tax on fairs, festivals and other entertainments not being a tax on payments for admission to any entertainments; (v) a tax on vehicles, boats or animals used for riding, draught or burden, kept for use within the village, whether they are actually kept within or outside the village; (vi) a toll on vehicles and animals used as aforesaid entering the village but not liable to taxation under clause (v) of this sub-section; (vii) a tax on dogs kept within the village; (viii) a general sanitary cess for the construction or maintenance of, public latrines and for the removal and disposal of refuse; (ix) a general water rate which may be imposed in the form of a rate assessed on buildings and lands or in any other form as may be best adapted to the circumstances of any class of cases; [(ix-a) subject to and in accordance with the provisions of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President's Act No. 11 of 1976) and the rules made thereunder, a tax on professions, trades, callings and employments;] (x) another prescribed tax (not being a toll on motor vehicles or trailers, save as provided by section 20 of the Bombay Motor Vehicles Tax Act, 1958 [* * *]or a tax on payments for admission to any entertainment) which the State Legislature has under me Constitution, powers to impose in the State; (xi) a fee on markets and weekly bazars; (xii) a fee on cart-stands and tonga-stands; (xiii) a special water rate for water supplied by the panchayat through pipes, which may be imposed in any form including that of charges for such water supplied fixed in such mode or modes as shall be best adapted in the circumstances of any class of cases; (xiv) a fee for the supply of water from wells and tanks vesting in it, for purposes other than domestic use and for cattle; (xv) fee for temporary erection, on, or putting up projections over, or temporary occupation of, any public street or place; (xvi) a special sanitary cess upon private latrines, premises '[including shops and stalls] or compounds cleaned by the panchayat agency; (xvii) a drainage tax; (xviii) a lighting tax; (xix) a fee for cleansing a cess pool constructed on land whether belonging to a panchayat or not; (xx) a fee for grazing cattle on grazing lands vesting in a panchayat; (xxi) in lieu of any two or more separate taxes specified in clauses (i), (viii), (ix) and (xviii), a consolidated tax on buildings or lands or both situated within the limits of the village. '[ (1A) Notwithstanding anything contained in sub-section (1), it shall be compulsory for a village panchayat to levy taxes and fees as referred to in clauses (i), (viii) and (ix) of said sub-section.] (2) The duties and obligation of persons liable to any tax or fee under sub-section (1) shall be such as may be prescribed. (3) Rules made under sub-section (1) may, interalia provide,— (a) for the assignment and payment of a part of the proceeds of pilgrim tax levied by village panchayat to a district panchayat or taluka panchayat to such extent and in such circumstances and on such conditions as may be prescribed; (b) for lump sum payment of tax on vehicles or animals by persons liable to pay such tax. (4) The tax on buildings or lands referred to in clauses (i) and (xxi) of sub-section (1) shall be leviable from the owners or occupiers thereof: Provided that when an owner of a building or land has left the village or cannot otherwise be found, any person to whom such building or land has been transferred shall be liable for the tax leviable from the owner. '[ (4A) a tax on mobile towers referred to in clause (i-a) of sub-section (1) shall be levied from the person engaged in providing telecommunication services through such mobile towers.] (5) The State Government may, by notification in the Official Gazette, direct that the tax upon buildings or lands referred to in clause (i) of sub-section (1) shall not be levied, or shall be levied on such reduced sale on all buildings and lands or on any class of buildings or lands situated in an area predominantly populated by members of Scheduled Castes or Scheduled Tribes. '[ (5A) Notwithstanding anything contained in sub-section (1), whereas tax on professions, trades, callings and employments has been imposed by any panchayat under the provisions of this Act in the area within the limits of a village panchayat, it shall not be lawful for any other panchayat, so long as the tax is being so imposed, to levy such tax within such limits.]