Subs. by sec. 111 of U. P. Act no. 09 of 1994. — U. P. ACT No . XXXIII of 1961 ]

2 . Subs. by sec. 111 of U. P. Act no. 09 of 1994. Rules as to assessment, collection on other matter Share of 2 [Gram Panchayats] in taxes Fees for use, otherwise than under a lease of property of a 2 [Zila Panchayat" or a 1 [Kshettra Panchayat" License etc. Certain other fees The following matters shall be governed by rules except in so far as provisions therefor is made by this Act, namely — (a) the assessment and collection of taxes ; (b) the prevention of evasion of taxes ; (c) the system on which refunds shall be allowed and paid ; (d) the fees for notice demanding payments on account of tax on Circumstances and Property and for the execution of warrants of distress ; (e) the rates to be charge for maintaining livestock distrained ; and (f) any other matter relating to taxes in respect of which this Act makes no provision or insufficient provision and provision is, in the opinion of the State Government, necessary. Out of its net proceeds from the tax on Circumstances and Property, the 1 [Zila Panchayat] shall contribute to the funds of the 2 [Gram Panchayats] of the district such amounts as it may determine having regard to the requirements of each of such 2[Gram Panchayats] . FEES AND TOLLS (1) A 2[Zila Panchayat] or a 2[Kshettra Panchayat] may charge fees to be fixed by bye-law or by public auction or by agreement for the use or occupation (otherwise than under a lease) of any immovable property vested in, or entrusted to the management of the 1 [Zila Panchayat] or the 1 [Kshettra Panchayat], as the case may be, including any public road on place of which it allows the use or occupation whether by allowing a projection thereon or otherwise. Such fees may either be levied along with the fees charged under section 143 for the sanction, license or permission or may be recovered in the manner prescribed by Chapter VIII. A 1[Zila Panchayat] or a 1[Kshettra Panchayat] may charge a fee to be fixed by bye-law for any license, sanction or permission which it is entitled or required to grant by or under this Act. With the previous sanction of the State Government, a 1 [Zila Panchayat] or a 1 [Kshettra Panchayat] may fix and levy school fees, fee for the use of libraries and Sarais and Paraos, fees for the use of, or benefits derived from, any of the works or institutions constructed and maintained by the 1 [Zila Panchayat] or the 2[Kshettra Panchayat] originally under taken as famine preventive or relief works fees for the service of bulls and stallions, and for registration of animals and fees at fairs, markets, agricultural shows, and industrial

Section 2