Panchayat:Repo18/Law Manual Page0273

[208. Surcharge on property tax.- (1) A Village Panchayat may in the manner prescribed, levy either from the whole area of the Panchayat or any specified part thereof for a specified period a surcharge not exceeding fifty percentage of the property tax levied under section 203 to meet any extraordinary expenses incurred by it towards any scheme or project or plan:

Provided that not more than two surcharges shall be levied at the same time on the property tax so levied.

(2) Any surcharge levied under this section shall be demanded and collected in the manner as if it were the property tax levied under section 203].

[209. Tax on advertisement.— Every person who erects, exhibits, fixes, or retains upon or over any land, building, wall hoarding or structure, in a Village Panchayat area any advertisement or who displays any advertisement to public view in any manner whatsoever in any place in such area whether public or private shall pay to the Village Panchayat on every such advertisement a tax calculated at such rates and in such manner and subject to such exemptions as the Village Panchayat may with the approval of the Government and by resolution determine:

Provided that the rates shall not be less than the rates prescribed by the Government for the purpose:

Provided further that the tax under this section on any advertisement displayed in a public service vehicle as defined in the Motor Vehicles Act, 1988 (Central Act 59 of 1988) passing through the local limits of more than one Local Self Government Institution shall be levied by a Village Panchayat only if such vehicle;

(a) commences its operation from the area of that Village Panchayat; or

(b) commences its operation from a place not within the said Village Panchayat and passes through the said Village Panchayat before passing through the local limits of any other Local Self Government Institution:

Provided further that no tax under this section, shall be levied on any advertisement or a notice

(a) of a public meeting; or