Section 189 · Taxation measure by Zila Parishad

(1) The State Government on the recommendation of the State Finance Commission constituted under Article 243-I of the Constitution of India or otherwise allow a Zila Parishad to levy any tax, duty, fee, toll and cess which has not been levied by any Gram Panchayat or Panchayat Samiti and thereupon the Zila Parishad shall have the powers to impose, collect and appropriate to its Fund such tax, toll, duty, cess or fee. (2) The scales of tolls, fees or rates and the terms and conditions for the imposition thereof shall be such as may be provided by bye-laws and the bye-laws so made may provide for exemption from all or any of the tolls, fees or rates in any case or category of cases. (3) The Zila Parishad while levying any tax, duty, fee, toll and cess under sub-section (i) shall be governed by the same provisions of this Act by which the Gram Panchayat or the Panchayat Samiti, as the case may be, is governed.