<s>[INST] Can Panchayats collect taxes, duties, tolls, and fees according to their own procedures? [/INST] Yes, Panchayats can collect taxes, duties, tolls, and fees according to their own procedures as per the given context. This is because The Legislature of a State may, by law, authorize a Panchayat to levy, collect, and appropriate such taxes, duties, tolls, and fees in accordance with such procedure and subject to such limits (Article 243H). </s>