Are there any conditions or limits on the assignment or appropriation of taxes, duties, tolls, and fees to Panchayats?
Yes, there are conditions and limits on the assignment or appropriation of taxes, duties, tolls, and fees to Panchayats. The Legislature of a State can assign such taxes, duties, tolls, and fees levied and collected by the State Government for specific purposes and subject to certain conditions and limits (243H(b)). Additionally, the Constitution of Finance Commission is responsible for reviewing the financial position of Panchayats and making recommendations to the Governor regarding these assignments or appropriations, including principles governing distribution, determination, and grants-in-aid (243-I).