|
CHAPTER
12 : LEVY OF TAXES |
|
Article
12.1 : No
any government authority from village level to central government will
impose any indirect tax except custom duty on import of goods imposed by
central government. Article
12.2 : No
tax can be levied without passing the bill in the appropriate legislative
authority. Article
12.3 : Central
Government may impose direct tax on property and on income and on
expenditure of people living in seven mahanagars mentioned in Article
(11.10). Any system of collection of tax so imposed by Central Government
will be administered by the authority of mahanagar. 50% amount of the
total collection of the tax will be retained by the concerned mahanagar
and 50% amount of the total tax collection will be paid to Central
Government. Article
12.4 : No
Central Government will impose any tax on any mahanagar until import duty
collected by Central Government is not sufficient to meet their expenses
of administration and for defence of India. Article
12.5 : State
Government may impose direct tax on property and on income and on
expenditure of people living in nagars and mahanagars except the seven
mahanagars mentioned in Article (11.10). Any system of collection of tax so imposed by State Government will be administered by
the authority of nagar or mahanagar. 60% amount of the total collection of
the tax will be retained by the concerned nagar or mahanagar and 40%
amount of the total tax collection will be paid to State Government. Article
12.6 : No
any State Government or Central Government will impose any type of
indirect tax on urban population. Article
12.7 : No
any State Government or Central Government will impose any type of tax
direct or indirect on rural population. Article
12.8 : No
any village will levy any compulsory tax on villagers. Any tax proposed to
be levied on villagers will have to be approved by the gram sabha with at
least 80% majority.
Article
12.9 : Any
tax collection system from
the villagers will be proportional to the land holdings of the villagers
i.e. tax will be on per acre basis or per hector basis. Article
12.10 : No
any tax can be collected by the village from the landless villagers having
no any other business or income except labour on the land. Article
12.11 : No
any taluka administration or district administration can impose any direct
or indirect tax on agricultural land or any agricultural produce. Article
12.12 : |