law: 70. Taxation.
  (1) Subject to such maximum rates as the Government prescribe, a Zilla Parishad may
  (a) levy tolls on persons, vehicles or animals or any class of them at any toll-bar established by it on any road other than kutcha road or any bridge vested in it or under its management;
  (b) levy tolls in respect for any ferry established by it or under its management;
  (c) levy road cess and public works cess;
  (d) levy the following fees and rates, namely:
  (i) fees on the registration of boats or vehicles;
  (ii) a fee for providing sanitary facilities at such places or pilgrimage, fairs and melas within its jurisdiction as may be specified by the Government by notification;
  (iii) a fee for licence for fair or mela;
  (iv) a lighting rate where arrangement for lighting of public streets and places is made by the Zilla Parishad within its jurisdiction; and
  (v) water rate, where arrangement for the supply of water for drinking, irrigation or any other purpose is made by the Zilla Parishad within its jurisdiction.
  (2) The Zilla Parishad shall not undertake registration of any vehicle or levy fee thereof and shall not provide sanitary arrangements at places of worship or pilgrimage, fairs and melas within its jurisdiction or levy fee thereof if such vehicle has already been registered by any other authority under any law for the, time being in force or if such provision for sanitary arrangement has already been made by any other local authority.
  (3) The scales of tolls, fees or rates and the terms and conditions for the imposition thereof shall be such as may be provided by regulation. Such regulation may provide for exemption from all or any of the tolls, fees or rates in any class of cases.