(1) Subject to the; maximum rates which may be fixed by the State Government , a Zilla Pnnchayat may levy fol… — THE SIKKIM PANCHAYAT ACT, 1993

(1) Subject to the; maximum rates which may be fixed by the State Government , a Zilla Pnnchayat may levy following taxes, rates and fees, namely ;-

77. (1) Subject to the; maximum rates which may be fixed by the State Government , a Zilla Pnnchayat may levy following taxes, rates and fees, namely ;- (a) :i tax on fairs , melas and other-entertainments; (b) a general sanitation tax for the construction. maintenance, or both the construction and maintenance of public latrines and for the removal and disposal of refuse; (c) a water rate where arrangement for the supply of water for drinking , irrigation or any other purpose is made by the Zilla Panchayat within its jurisdiction: (d) a fee for temporary erection on , or putting up projections over, or temporary occupation of any village road or place; (e) a Ice on private latrines , premises or compounds cleaned by the Zilla Panchayat agency; (f) a fee for grazing caule on the grazing lands vested in a Zilla Panchayar: (g) a Ice on the regisrr . u ion of ani mn lx solei ill any market or place belonging to OJ" under thecontrol or the ZilLt Panchuyur: (h) a market fee on persons exposing goods Ior sale ill ;II1Y market or at any place or in any building or structure therein belonging to or under the control of the Zilla Pauchayar; (i) a fee for the use of dhamrnasalas, rest houses, slaughter houses nncl encamping grounds; (j) a Ice for drainage where system of drainage has been introduced by the Zilla Panchayat: (k) a temporary tax for spcciai works of public utility . (2) The Zill,1 Panchuyur shall not levy tuxes, rates or fees . r eferred to in sub - ., Power of State Government to regulate taxes . Appeal against taxation, rate or fee . Recovery of arrears . Action by District Collector . Power of State Government in regard to relief in taxes, rates an d fees. Budget of Zilla Panchayat . Supplementary Budget. A CCOI uits . A iulit of accounts offund. Submission of accounts to au dit, t, POlv, v, crs of Audi tor . section (1) if such taxes, rates or fees have already been levied by the State Government or nny other authority under any law for the time being in force or by any other local authority nuthorised by the SUIte Government .

Section 77