Own Source of Revenue

 

 

Sl.No	State/Union Territory	Legislation/Rules
1	Andaman & Nicobar Islands	Grant-in-aid to Panchayati Raj Institutions (Amendment) Rules, 2012
2	Andhra Pradesh	Provision in State Act for OSR for GP and Rules
3	Assam	The Assam Panchayat Act, 1994 with Rules 2008
4	Chhattisgarh	The Gram Panchayat Optional Taxes and Fees (Conditions and Exceptions) 1996
		The Chhattisgarh Gram Panchayat Terminal Tax Assessment and Collection on the Goods Exported in Limits Rules 2003
5	Goa	The Goa Panchayat Raj Act, 1994 with rules
6	Gujarat	Details of Taxes, Duties levied at Panchayat Level
		Gujarat Panchayats (Recovery of Taxes and Other Dues) Rules, 1963
		Gujarat Gram and Nagar Panchayats Taxes and Fees Rules, 1964
		Gujarat Panchayats (Payment of Lumpsum Contribution by Factories in Lieu of Taxes) Rules, 1964
7	Haryana	Haryana Panchayati Raj Finance Budget Accounts Audit Taxation and Works Rules 1996
8	Himachal Pradesh	Guidelines on imposing taxes and fees in Gram Sabha areas
9	Karnataka	The Karnataka Grama Swaraj and Panchayat Raj Taxes, Rates and Fees of Grama Panchayats Rules, 2021 Kannada Notification
		English Copy of the Karnataka Grama Swaraj and Panchayat Raj Taxes, Rates and Fees of Grama Panchayats Rules, 2021
10	Kerala	Kerala Panchayati Raj Act 1994 and Rules
11	Madhya Pradesh	Index (Hindi and English)
		Chapter 9 Taxation And Recovery Of Claims (Hindi And English)
		The Madhya Pradesh Panchayat (Manner And Limitation of Appeals Against Taxation) 1995
		The Madhya Pradesh Panchayats (Regulation of The Imposition, Assessment, Collection of Taxes) Rules, 1995
		M.P. Gram Panchyat Obligatory Taxes and Fees (Condition and Exceptions) Rules 1996
		M.P. Gram Panchyat Optional Taxes and Fees (Condition and Exceptions) Rules 1996
		Janapada Panchayats Theatre Tax (Regulation of Imposition, Assessment and Collection) Rules, 1996
		Madhya Pradesh Panchayat (Enhancement Of Cess On Land Revenue And Distribution) Rules, 1999
		Madhya Pradesh Janpad Panchayat (Imposition Of Development Tax On Agriculture Land) Rules, 1999
		M.P. Gram Sabha Obligatory Tax (Condition and Exception) Rules 2001 (ENGLISH)
		M.P. Gram Sabha Optional Tax and Fees (Condition and Exception) Rules 2001 (ENGLISH)
		2022-10-12-Ex-560 AMENDMENT (HINDI AND ENGLISH)
		SCHEDULE 1,2 &3 (HINDI AND ENGLISH)
12	Maharashtra	Maharashtra GP Tax Amendment 31.12.2015
		Maharashtra GP Tax Rules
		Maharashtra OSR PPT for MoPR
		Maharashtra Tax provisions in Maharashtra village panchayat act
		Maharashtra ZP Tax for OSR
13	Odisha	The Orissa Grama Panchayats Rules, 1968
14	Puducherry	Government Order Pertaining to Property Tax Revision
		The Pondicherry Village and Commune Panchayats Act, 1973
15	Punjab	The Punjab Gram Panchayat Rules 1965
		The Punjab Tax on Entry of Goods into Local Areas Act 2000
16	Rajasthan	Rajasthan Panchayati Raj Rules 1996
17	Tamil Nadu	Fixation of Floor rent for laying optical fiber cable by world tel through lands belonging to Highways Departments
		Provision of logistics for use of public right-of-way lands by Private telecom companies
		Revision of Bus stand fee – Amendment to Rule,245 of Tamil Nadu Motor Vehicles
		Tamil Nadu Panchayats (Lease and licensing of Fishery rights in water sources vested and regulated by Village Panchayats)
		Tamil Nadu Panchayats (Licensing of Hoardings and Levy and Collection) 2009
		Tamil Nadu Village Panchayat (Assessment and Collection of taxes) Rules, 1999
		The Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
18	Telangana	Andhra Pradesh Gram Panchayat Land Development (Layout and building) Rules 2002
		Guidelines on Issue of construction building permission
19	Tripura	The Tripura Panchayats (Taxes, Fees, Rules & Tolls) Rules, 2011
20	Uttarakhand	ZP level notifications on OSR collections- Roorkee, Nainital, Pauri, Rudraprayag
21	West Bengal	The West Bengal Panchayat Gram Panchayat Administration Rules, 2004
		West Bengal GP OSR Rules