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hereinafter discribed, a cess at the rate of fifty paise on every rupee of.
(3) (a) If it appears to district panchayat that for the purposes of its functions
under Schedule – III an additional provision of funds is necessary, it may by a
resolution passed at its meeting apply to the State Government to increase in
relation to its district, the rate of cess levied under sub-section (1) to such extent
and for such period as may be specified in the resolution;
Provided that by such increase the rate of cess shall not exceed three hundred
paise on every rupee on which such cess is leviable under sub-section (I).
(b)On receipt of an application under clause (a) State Government may, by
notification in the Official Gazette increase the rate of the cess as proposed by the
district panchayat and thereupon sub-section (I) shall have effect as if for the rate
specified therein the rate as so increased has been substituted.
208. Subject to any general orders which the State Government may make in this
behalf, every district panchayat may, after observing the preliminary procedure
required by section 212 impose any of the taxes and fees which are leviable by a
village panchayat under section 200 :
Provided that the rate of tax or fee leviable by a district panchayat in respect of
any matter within the limits of any village shall not exceed 10 per cent of the rate
of the tax or fee actually levied by the village panchayat in respect of the same
matter, and where no such tax of fee has been levied by the village panchayat shall
not exceed 10 percent, of the prescribed maximum rate of tax or fee in respect of
the same matter.
209. (1) A district panchayat may, by resolution passed at its meeting apply to the
State Government, for increasing the rate of stamp duty leviable under the
Bombay Stamp Act, 1958 on instruments of sale, mortgage, lease or any other kind
of transfer of immovable property situated within the limits of the district, to such
extent as not to exceed 20 percent, of the rate of duty so leviable and specified in

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Subject to any general or special orders which the State Government
may make in this behalf, every taluka panchayat may after observing the
preliminary procedure required by section 212 impose an education cess and any
of taxes and fees which are leviable by a village panchayat under, section 200 :
Provided that the rate of tax or fee leviable by a taluka panchayat in respect of any
matter within the limits of any village shall not exceed 15 percent of the rate of the
tax or fee actually levied by the village panchayat in respect of the same matter,
and where no such tax of fee has been levied by the village panchayat shall not
exceed 15 percent, of the prescribed maximum rate of tax or fee in respect of the
same matter.
207. (1) A taluka panchayat may, by resolution passed at its meeting apply to the
State Government, for increasing the rate of stamp duty leviable under the
Bombay Stamp Act, 1958 on instruments of sale, mortgage, lease or any other kind
of transfer of immovable property situated within the limits of the taluka, to such
extent as not to exceed 15 percent, of the rate of duty so leviable and specified in
the resolution.
(C) Village Panchayat Tax and Fees :- (Under the Gujarat Panchayat Act, 1993)
200. (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 prescibred.

Breaking News:- Panchayat Vibhag Dwara Vividh Jagyao Bharva Babat latest paripatr Breaking News:- Panchayat Vibhag Dwara Vividh Jagyao Bharva Babat latest paripatr

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