(1) Subject to the rates which may be fixed by the State Government , a Gram Panchayat may levy the following… — THE SIKKIM PANCHAYAT ACT, 1993

. (1) Subject to the rates which may be fixed by the State Government , a Gram Panchayat may levy the following taxes, rates nud fees , namely :-

40 . (1) Subject to the rates which may be fixed by the State Government , a Gram Panchayat may levy the following taxes, rates nud fees , namely :- (a) a UIXon fairs, mclns, hats and other entertainments; (b) a g~'lh_ _ 'I' , dsanitation tax for the construction or maintenance or both the construction ami 111:1'1111l'11:InCe of public latrines and for the removal and disposal of r efuse; (c) a wall ' ! ' 1 ' , I(e where arrangcmenrs for the supply of water for drinking, irrigation or any other purpose are made; (d) a fee for temporary erection on , or putting up projections over , or temporary occupation of, f, any village road or place; (e) a fee on private latrines, premises or compounds cleaned by the Gram Panchayatagcncy; (f) a fee for grazing cattle on grazing lands vestedin a Gram Panchayat; - (g) a fee on the registration of animals sole! in any market or place belonging to or under the control of the Gr:lI11 Pnnchaynt; (h) a market fee on persons exposing goods for sale in any market or on any place or any building or structure therein belonging to or under the control of the Gram Panchayat; (I) a fee for the use of Dharmnsalas and camping grounds; (j) a fee for drainage where system of drainage has been introduced by the Gram Panchaynt; (k) a temporary tax for special works of public utility; (I) a tax on houses . (2) The Gram Panchuyat shall not levy taxes, ratesor fees referred to in subsection (1) if such taxes, rates or fees have already been levied by any other authority under any law for the time being in force or by any other local authority.

Section 40