Article 243H: Powers to impose taxes by, and Funds of, the Panchayats

  • The Legislature of a State may, by law,—
    • (a) authorise a Panchayat to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits;
    • (b) assign to a Panchayat such taxes, duties, tolls and fees levied and collected by the State Government for such purposes and subject to such conditions and limits;
    • (c) provide for making such grants-in-aid to the Panchayats from the Consolidated Fund of the State; and
    • (d) provide for constitution of such Funds for crediting all moneys received, respectively, by or on behalf of the Panchayats and also for the withdrawal of such moneys therefrom,
  • as may be specified in the law.

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