Section 119. Taxes which may be imposed by the Zila Panchayat

119. (1) The taxes which the 1[Zila Panchayat] may impose or continue the imposition of for the purpose of this Act shall be the following, namely - (a) a tax on Circumstances and Property ; (b) any other tax which the State Legislature has the power under the Constitution of India, including Article 277 thereof, to impose in the State and of which imposition by the 1[Zila Panchayat] has been authorized by the State Government. (2) The taxes shall be assessed and levied subject to the provisions of Article 285 of the Constitution of India and in accordance with the provisions of this act and rules, regulations and bye-laws framed thereunder.