208. Surcharge on property tax

  1. 156 A village panchayat may in the manner prescribed, levy either from the whole panchayat area or any specified portion thereof and for a specified time a surcharge not exceeding five per cent on the 157[property tax] levied under section 203 to cover any unusual expenses incurred by it in respect of any plan, project or work:
    Provided that not more than two surcharges shall be imposed on such 158[property tax] levied at a time.
  2. any surcharge levied under this section shall be demanded and collected in the same manner as if it where the 159[property tax] levied under section 203.

156Substituted by Act 13 of 1999.
157Ibid.
158Ibid.