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Section 15

Imposition of Tax by Halqa Panchayat.

1[15. Imposition of fee by Halqa Panchayat. ––(1) Every Halqa Panchayat shall in such manner and in accordance with such rules as may be notified by the Government, impose a fee on commercial buildings subject to such exemptions as may be prescribed :

Provided that where the owner of the building has left the Panchayat area or cannot be otherwise found, the occupier of such building shall be liable for the fee leviable on such owner :

Provided further that in the absence of Halqa Panchayat, the concerned Block Development Officer shall be empowered to collect the fees and taxes already imposed by the Halqa Panchayat.

(2) A Halqa Panchayat may also levy fee on all or any of the following items at such rates as may be determined by the Halqa Panchayat and subject to such exemptions as may be notified by the Government from time to time, namely:––

(a) fee on entertainment ;

(b) fee on advertisements and hoardings ;

(c) fee on commercial tractors kept in area of the Halqa Panchayat ;

(d) fee on business and professions within the jurisdiction of Halqa Panchayat like on rice husking mills, saw mills, flour mills,rice mills, gharats, brick kilns, oil mills, slaughter houses, petrol pumps, private hospitals, labortaries, diagnostic-centres, soda, ice, ice-cream factories, spice grinding mills, motor vehicles, tractor dealers, liquor shops, hot wet mix plant, stone crushers, poultry, dairy farms, horse traders, small scale industrial units, mobile towers, power plants, printing presses, kerosene oil, ration, dealers, etc. ;

(e) fee on contractors for executing such works allotted to them by the Government within the jurisdiction of Halqa Panchayat ;

(f) fee on travel agents and transport agencies ;

(g) fee on organising melas, festivals, etc. where necessary arrangement for the water supply, health and sanitation are to be made by theHalqa Panchayat or where such melas or festivals are held on Panchayat land ;

(h) fee on registration of shops and other commercial establishments in the jurisdiction of Halqa Panchayat ;

(i) fee on buses, other passenger vehicles and commercial vehicles on account of haltage within the jurisdiction of Halqa Panchayat for providing adequate facilities for the travelers by the Gram Panchayat ;

(j) fee on cattle pounds ;

(k) fee on road cutting for laying optical fiber cable ;

(l) royalty for extraction of minor minerals from local nallahs not falling under the ambit of Geology and Mining Department and not exempted from royalty under any specific provision of law ;

(m) penalty for use of plastic or polythene and for open defecation ;

(n) sanitation cess ; and

(o) such other fee as may be approved by the Government :

Provided that the Government may at any time after giving an opportunity of being to the Halqa Panchayat cancel or modify or alter rate of any fee imposed under this section].


1. Section 15 substituted by S.O. 3654(E) dated 16.10.2020 for “Government”.