The West Bengal Panchayat Act, 1973 - MGNREGA Jalpaiguri, Home

the case of exchange, or the value of the rent for the first ten years in the
case of a lease, as set forth in the instrument;
(b) a duty in the shape of an additional stamp duty at the rate of ten per
centum on all payments for admission to any entertainment.
(5) The State Government may make rules for regulating the collection of the
duty on transfers of immovable property and duty on entertainment referred to in
sub-section (5), the payment thereof to the Gram Panchayat and the deduction of
any expenses incurred by the State Government in the collection thereof.
Explanation— In this section,—
(a) "annual value", in relation to any land or buildings, means an amount
equal to six per centum of the market value of such land or buildings at the
time of assessment estimated in the prescribed manner;
(b) "entertainment" includes any exhibition, cinematograph exhibition,
performance, amusement, games or sports to which persons are admitted
for payment;
Imposition of
tax by Gram
Panchayat.
47. (1) Subject to such maximum rates as the State Government may prescribe,
a Gram Panchayat may levy the following 3 [fees, rates and tolls,] namely:—
(i) fees on the registration of vehicles;
(ii) fees on plaints and petitions and other processes in suits and cases
instituted before the Nyaya Panchayat concerned;
(iii) a fee for providing sanitary arrangements at such places of worship or
pilgrimage, fairs and melas within its jurisdiction as may be specified by
the Stale Government by notification;
(iv) a water rate, where arrangement for the supply of water for drinking,
irrigation or any other purpose is made by the Gram Panchayat within its
jurisdiction;
(v) a lighting rate, where arrangement for lighting of public streets and
places is made by the Gram Panchayat within its jurisdiction;
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