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Institution of Local Self Governance and its Linkages with Tourism

Institution of Local Self Governance and its Linkages with Tourism

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1. authorize the panchayats to levy, collect <strong>and</strong> appropriate suitablelocal taxes, duties, tolls <strong>and</strong> fees in accordance <strong>with</strong> suchprocedure <strong>and</strong> subject to such lim<strong>its</strong>;2. assign to a panchayat such taxes, duties, tolls <strong>and</strong> fees levied<strong>and</strong> collected by the State Government for such purposes <strong>and</strong>subject to such conditions <strong>and</strong> lim<strong>its</strong>,3 provide for making such g rants-in-aid to the panchayats from theConsolidated Fund <strong>of</strong> the State: <strong>and</strong>4. provide for constitution <strong>of</strong> such Funds for crediting all moneysreceived respectively by or on behalf <strong>of</strong> the panchayats <strong>and</strong> als<strong>of</strong>or the <strong>with</strong>drawal <strong>of</strong> such money therefrom, as may be specifiedin the law.9) With regards to the financial powers, the Governor <strong>of</strong> the state isentrusted <strong>with</strong> the power to constitute a Finance Commission toreview periodically the financial position <strong>of</strong> the panchayats <strong>and</strong>make recommendations regarding the distribution <strong>of</strong> netproceeds <strong>of</strong> duties, taxes, tolls, fees etc. between the states <strong>and</strong>the panchayats <strong>and</strong> between the panchayats at diffe rent level<strong>and</strong> assignment <strong>and</strong> appropriation <strong>of</strong> the taxes, duties, tolls,fees, etc., what taxes, duties, tolls <strong>and</strong> fees may be assigned tothe Panchayats, grants-in-aid to the panchayats from theconsolidated fund <strong>of</strong> the state.10) The state legislatures may by law make provisions <strong>with</strong> respectto the maintenance <strong>of</strong> accounts <strong>and</strong> the auditing <strong>of</strong> suchaccounts.Ground RealitiesExcept for three North Eastern states (having tribal councils) <strong>and</strong> twourba n Union Territories ( UTs), all the states/ UTs coming underpurview <strong>of</strong> this Act have amended their respective pa nchayat Acts inconformity <strong>with</strong> the Centra l Act. Followed by amendments inConstitution <strong>and</strong> State Acts, the decentralized institutions have comeinto being. Even afte r 13 years <strong>of</strong> enactment <strong>of</strong> 73rd Amendmerlt Act,the reality <strong>of</strong> decentralized institutions <strong>of</strong> self governance remeJincritical. Some <strong>of</strong> the key concerns are as:23

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