How does the Legislature of a State authorize Panchayats to impose taxes?
The Legislature of a State can authorize Panchayats to impose taxes, levying, collecting, and appropriating such taxes, duties, tolls, and fees in accordance with the procedure specified by the State government, subject to any limits imposed by them. They can also assign to Panchayats certain taxes, duties, tolls, and fees that are levied and collected by the State Government for specific purposes and under specified conditions and limits.