llfip,n st ${ Isfanfs Qram Sancfrayats (Ltry of taags anf lFee, fu.fes, 2002 ru . THE ANDAMAN AND NICOBAR ISLANDS GRAM PANCHAYAT = (LEVY OF TAXES AND FEES) { RULES , 2OO2 I 3IU-€FIFT daII ANDAMAN AND fufitfl{ qlaltl={ NICOBAR GAZETTE EXTRAORDINARY qrBoTi * qoTRTd Published By Authority No. 91. Port Blair, ANDAMAN AND NICOBAR ADMINISTRATION SECRETARIAT NOTIFICATION Port Blair, dated the 246 Aqril,2o02 F.No. 3-27l98-PR.- Whereas the draft Andaman and Nicobar lslands Gram Panchayats (Levy of Taxes and Fees) Rules, 1998 were publiihed in the Official Gazette as required under sub-seclion(1) of section 202 of the Andaman and Nicobar lslands (Panchayats) Regulation, 1994 (No. 1 of 1994) inviting suggestionyobjections from the general public;
And whereas no specific suggestions or objections acceptable to the Administrator has been received in the mattec Now therefore, in exercise of the powers conferred under section 202 rcad with section 37 of the said Regutation, l, Shri N.N.Jha, Lieutenint Governor, Andaman and Nicobar lslands hereby rhake the following Rules with immediate effect.
THE ANDAMAN AND NICOBAR ISLANDS GRAM PANCHAYATS (LEVY OF TAXES AND FEES} RULES, 2OO2
1. SHORT TITLE, EXTENT AND COMMENCEMENT r
(i) These Rules may be called the Andaman and Nicobar Gram Panchayats (Levy of Taxes and Fees) Rules, 2002.
(ii) They shall extend to the wlrole of the Union Tenitory of Andaman and Nicobar lslands except the'' areis included in the municipality under the provisions of the Andaman and Nicobar lslands (Municipal Boards) Regulation, 1957 dnd the areas notified before the commencement of the Andaman and Niclbar lslands (Panchayats) Regulation, 1994 (No.. 1 of 1994) as reseryed areas 'under sub,section (1) of section 3 of the Andaman and Nicobar lslands (Protection of Aboriginal Tribes) Regulation, 1956.
(iii) These rules shall come into force at once after final publication
2. DEFINITIONS :- In the rules, unless the clntext otherwise requires :-
(a) ,,Regulation" means the Andaman and Nicobar lslands (Panchayats) Regulation, 1994 (1 of 1994).
(b) "Rule" means a rule of these Rules;
(c) "Secretary" means the Secretary of a Gram Panchayat; and . (O) att otner expressions, words and phrases used in these Rules and not defined herein, but deflned in the Regulation, shall have the meanings respectively asslgned to them in the Regulation.
85
3. pRocEDURE FOR LEVY OF TAX OR FEE i- Every Gram Panchayat deciding to levy a tax or fee shall observe the followinq procedure, namely i ,}(a)Subjecttotheprovisionsofseclion3ToftheRegu|ation'theGramPanchayatshal|,byaresolution passed in its meeting. ieiJi t"" o, fee which it proposes to levy and in such resolution shall specify the rate at which it is to be levied;
(b) i#'F;;r;t;Gn"riln"" ""1iry to the ',pubtic the proposat, tosether with that part of these Rules which relate to tnat tax or fee ny oeat oi drum/announcement on loudspeaker in the gram and by means ot a notice affixeJ in the'Ntotice Board in the office of the Gram Panchayat specifying a day not earlier than one montn after tne date of such publication, on or after which the Gram Panchayat shall take the proposal into consideration;
(c1 lny inhabitani of'tne giam o6iJing to the tevy of the tax or fee proposed by the Gram Panchavat,- r"'V iunO nir opie"tion "nO i'jggesiion in writing to the Secretary of the Gram Panchayat shall take the ProPosal into consideration;
tOl ii" |i-Jn"iine Oate niJ-unO6t clause (b), the Gram Panchayat shall consider all objections and suggestions ,"0" ,no", .i"ur" (c) and'may finally select the tax or fee, as the case may be, to deiide the rate which it is to be levied'
4.FINALPUBL|GATIoNoFRULESRELATINGToTAXoRFEEToBELEV|ED:WhereaGram F"ir"'n"i"in"rrV a""iol to tevy any tax orfee, the rules in that Part of these Rules which relate to such tax oii"", togetn"r *itn tne noticdsiiting the tax or-fee to be levied and the rate thereof shall be published by ine Ci"*"F"n"nryat oy affixing ; no-tice thereof in the Notice Board of the office of the Gram Panchayat' inl Crur panchayat shatt aSJannounce by beat of drum/announcement on loudspeaker in the Gram the fact relating to such publication' Tne tax or fee shall accordingly be levied from lhe date which shall be specified in the notice and such date shall not be earlier than one month after the date of publication ofthe notice' '
5. AppEAL AGAINST LEVY oF TAX oR FEE : Anj/ person desiring to make an appeal under section 38 inaii Oo so witnin 3p days'from the date of publication ofthe notice under rule 4'
PART - II TAX ON OWNER OR OCCUPIER OF BUILDING(S) DEFTNITIONS -
6.|NTH|SPARTUNLEssTHEREBYANYTHINGREPUGNANT|NTHESUBJEGT,MEAN|NGoR CONTEXT :
(a) ,'owner" includes the person who receives or is entitted to receive rent of the building if such building ls let;
(b) ,,Occupie/' includes a person in actual possession of building whether as owner, agent or tenant;.
i"j "nnnuil teting value" means the annuat rent for which the building may reasonably be expected to be let per year or from year to year; and
(d) 'Capitll V:lue' means the estimated market value of a building or house' :
7. RATE OF TAX ON BUILDING : (1) Every Gram Panchayat which decides to levy a tax on building shall' sublect to the provisions of sub-rule 1il oftnis rute and after_following the procedure prescribed.in rule 3 and i, l"ry ,t at such rate, based either o; capital value ot-on lhe. annual letting value of the buildings, as may oL oei:ioeo by it, but not betow the minimum rate specified in the Schedule annexed to the Part.
(2) The following buildlngs shall be exempted from levy of tax under clause (1)' namely :-
(a) building belonging to Government whether or not used or intended to be used for purposes or orofit:
(b) buildings, used solely for religious, educational or charitable purposes;
ici UritOings, the capitai value of which is less than Rs.5.00 or annual letting value of which is not more than Rs. 25.
8, TAX EFFECTIVE FROM WHAT DATE : The tax shall be leviable for the year beginning on l"tApril of a cafendar year and ending on 31'r day of March of the next following catendar.year and. shall not come into forc" "*ci,pt in the folloiring dates viz, 1"r July, 1"' October or '1"' January.in anY calendat y€ar and if it comes into force on any day other than the 1"t April, it shall be leviable by the quarter till the 1'' April next .' ..8,6'ms following.
9. PREPARATION OF ASSESSMENT LIST : (1) The Pradhan shall prepare or cause of preparation of an assessment list showing :-
(a) the serial numberof each building;
(b) name of the owner and the occupier,lf known;
(c) capital valuation or the annual letting value, as the case may be; and
(d) the amount of tax assessed thereon.
Provided that Gram Panchayat may and if so required by the Administrator shall entrust the preparation of the assessment list to an Officer of the Revenue Department of the Administration not below the rank of a Naib Tehsildar.
2. Where the tax is assessed on the building on the annual letting value, a sum equal to 10 percent of the said valuation shall be deducted from the valuation in lieu of all allowances for reoairs or anv other accounts wh-atsoever.
3. For the purpose of preparing such assessment list the Pradhan or the Secretary acting under his authority or an Officer of the Revenue Department of the Administration, not below the rank of Naib Tehsildar, as the case may be in respect any building in the gram at a reasonable time of the day with prior notice 1o the occuoant.
10. PERSON PRIMARILY LIABLE FOR TAX HOW TO BE DESIGNATE IF HIS NAME CANNOT BE ASCERTAINED : Where the name of the person primarily liable for the payment of the tax cannot be ascertained, it shall be sufficient to designate him in the assessment list and in any notice which it may be necessary to serve upon the said person as "the holde/ of such premises without further description.
11. PUBLICATION OF NOTICE OF TIME FIXEB FOR LODGING OBJECTIONS ON THE ASSESSMENT LIST: When the assessment list is completed, the Pradhan shall cause a notice to be given by the beet of drum, announcement over loudspeaker in the gram to the effecl that the assessment list is open for inspeclion at the office ofihe Gram Panchayat and the objections, if any, with regard 1o the assessment of tax therein shall be mnsidered :
(i) where the assessment list is prepared by the Pradhan or by the Panchayat; and
(ii) where the assessment list is prepared by an Officer of the Revenue Department of the Administration entrusted under the proviso to rule 9, by a such officer (hereinafter refereed to as the Govemment Officed) in consultation with the Pradhan, on a day afterthe expiry ofthirty days of the date of notice thereof.
12. INSPECTION OF ASSESSMENT LIST : Every person whose name is included i'n the assessmem list as the owner or occupier of any building, every person claiming to be owner or occupier or any building, every person in possession of any building, included in the list, and any agent of such person may inspect the assessment list and take extract there from without payment of any charge therefore.
13' CONSIDERATION OF OBJECTIONS TO ASSESSMENT LIST AND AUTHENTTCATION OF LIST: (1) All objections to the assessment list strall be duly considered and decided by the Gram panchayat or the Government Officer, as the case may be, on the date specified in the notice published under rule 1 1, or on any later date and the decision of the Panchayat or the Government OfficeG as the case may be, shall be communicated to the person objecting to the assessment made in the assessment list.
. (2) Aggrieved by such decision any person desiring to appeal under section 38 ofthe Regulation, to the authority mentioned therein, against the assessment, shall do so within 30 davs of the date of communication of the decision under sub-rule {1).
(3) The Gram Panchayat shall cause all amendments as may be necessary by v;rtue of the orders passed by the appellate authority prescribed in section 38 of the Regulation, to be made in the assessment list which shall be duly authenticated by the signature of the Pradhan or the Government Officer, as the case may be, not later than the 31'' day of July of the year in which the assessment list is prepared.
14' ENTRIES IN THE AUTHENTICATED ASSESSMENT LIST To BE coNcLUsIvE EVIDENCE : The entries in the assessment list authenticated under sub-rule (3) of the rule 13 shall be conclusive evidence of the amount 9f tax leviable under these Rules.
15' AMENDMENT OF ASSESSMENT LIST : (1) cram Panchayat may at any time after the assessment list is finafized, amend it by inserting or altering any entry in respect of any building, such entry havtng Dee.1 inadvertently omitted from or effoneously made in the assessment list through fraid, accident or mistake or fn respect or any building constructed new, altered, added to or reconstructed in whole or in paft whete such new construction, alteration, addifion ot reconstruction has been completed after preparatun of the assessment list and after giving notice in writing to any person tikely to be adversely affed^J ty such afteration of the assessment list specifying a date therein not earlier than one month af1(\ the date of service ofsuch notice before which any objection to such4qlteratjon.iq the assessment lisl erculd [e made.
Qgl , .. , cr t-t G*- ':-ot
(2) Any objection made under sutsrule(1) by any person likely to be adversely affected by any such altefation 6efoie the date specified in such notice shall be dealt with in all respect and in the same manner as if it were an objection under rule 11.
(3) Any entry or alteration made under this rule shall have the same effect as if it had been in the case of i'Ouitding constructed, altered, added to or reconstructed on the date on which such construction' alteration, additio; or re-construction was completed or on date on which the new construction' alteration, addition or re-construclton was first occupied wh'chever first occurs, or in other cases on the earliest day in the current calendar year in which the circumstances justiflng the entry or alteration ex!{eq, and the tax or the enhanced tax, as the case may be, shall be levied in such year in the proportion which the remainder of that calendar year after such day bears to the whole year.
16, NOTICE TO BE GTVEN TO PRADHAN FOR DEMOLITION OR REMOVAL, ETC. OF THE EXISTING BUILIDING:
(1) Where any building or any portion of an existing building which is liable to the payment of tax under thLie rules in ihis part-is demoiished or removed or is bumt, destroyed or falls down, the person primarily liable for the payment of the said tax shall give notice thereof in writing to the Pradhan.
(2) Until such notice is given, the person aforesaid shall continue to be liable to pay such tax as he would njve been liable to pay i-n respect of such building if the same, or any portion thereof, had not been demolished, removed, burnt, destroyed or fallen down as the case may be'
17. ASSESSMENT LIST TO BE REVTSED EVERY FIVE YEARS : ine assessment list shall be completely revised once in every five Years :
provided that the Gram Panchayat may, sue mote or on an application made in that behalf to it by a person who is a resident of the gram, riake such alteration, every year, in the assessment list auihenticated under rule 13 and the provisions of ruled I to 16 shall apply in relation to such altemations as they apply in relation to an assessment list prepared under those provisions, with the modification that in suO-ruie (s) of rute 13, forthe portion "assessment list which shall be duly authg{"9t9d by the signature of the pradhan or the Government Officer, as the case may be not later than the 31"' July of the year in which the assessment list is prepared", the portion 'the assessment list which shall be duly a-uthenticated by the signature ofthe Pradhan or the Government Officer, as the case may be, not later than 31'' July ofthe year to which such alteration relate" were substituted.
18. TAX FROM WHOM PRIMAR|LY LEVIABLE : The tax shall be leviable primariry from the actual occupier of the building upon which it is assessed, ff such occupier is the owner of the building. lf the building is not occupied by the owner himsell the tax shall be primarily leviable from' '
(a) the lessor, if the building is let;
(b) the superior lessor if the building is sutrlef;
(c) the person in whom the right to let the same vests if it is un-let; and
(d) the person to whom the building has been transfened if the owner of the building has let the gram ' ' or cannot otheMise be found. bn failure to recovbr any sum due and recoverable on account of such tax from the person primarily liable, such portion of the sum may be recovered from the occupier of any part of the building in respect of which such tex is due and recoverable in ratio which tne pradhan decides to be an equitable ratio to the amount of tax assessed on the whole building in the authenticated list. The decision of the Pradhan in the mafter shall be appealable to the Gram Panchayat.
19. REM|SSION OF TAX lN THE CASE OF VACANCIES : Where any building which is assessed to rate of tax payable by the year has remained vacant and un-production of rent for a continuous period of three months or more during a year, the Gram Panchayal shall remit the whole or any portion ctf the amount paid or payable for such period:
provided that no such remission or refund shall be granted unless a notice in writing of the fact of the building being vacant and un-productive or rent has been given to the Pradhan by the person seeking for such remission or refund:
provided further that no remission or refund shall be granted for any period previous to the date on which such notice is given to the Pradhan. '' 8&. . - -rfF}# 20, REGOVERY OF TAX :
(1) As soon as the tax under tnese Rules becomes due and payable to the Gram Panchayat, the Secretary bf tne Gram panchayat shall, withorrt least practicable delay cause to serve a notice of demand 6,ili#p"d" tiabte forthe payment sp*ifying therein the amount of the tax and the period forwhich it is ole ano pavanre and requiring in" perion io *nom such. notice is addressed to pay the amount to the Gram panchayat within thirty days from the date of suclr notice'
(2) lf the sum for which such notice of demand has been served is not paid within the specilied oeriod oi t'hirtV davs, the Gram Panchayat Shall recover the same as arears of land revenue in the manner as orovided for in sub-sec{ion (3) of seclion 41 of the Regulation' procedure of service of the notice of demand for recovery taxes has been prescribed in separate Rules relating to Notice of Demand Rules.
SCHEDULE [See Rule fl RATE OF TAX ON SUILDINGS DESCRIPTION OF TA)( t
1. Rate of tax based on capital value
2. Rate of tax based on annual letting value MINIMUMTA)(
0.5% of the CaPital Value 5% of the Annual letting value ' EXPLANATION:
(1) 'Capital value'means the sum arrived at after deducting 19"/9 of ntaiT:-l?lce -charges on the vatue of a building (exctuoing tne ;ii of th" t.nd, eledrical frttings, fumituie and machinery provided for lifts ,^J *"t"i rrppfyi ass"ssed at cune+ price by the body appointed by the Panchayat during every assessment pedod).
(2)'Annual letting value" means the annual rent for which. any building exclusive-of fumiture or machinery contained or iituated therein or thereon, might reasonably be expected to be let from year to year.
PART - lII TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENT
21. R,ATE OF TAXES AND TAXABLE PROFESSIONS i (1) A tax on professions, trades, callings and emptoymeni refened to in clause (b) of sub-section (1) of section 37, shall, after following the procedure prelcriOeO in rules 3 and 4, be levied, every year gram at the rales specified in sub-rule (2) on -
(i) every company which transacts business in the gram for not less than 120 daJs in a year and
(ii) every person who in that Year-
(a) exercises, profession or art or calling or transacts business or holds any appointment, public or private within such gram, for not less than 120 days in aggregate, or outside such gram who resides in it for not less than 120 days in the aggregate' or
(b) resides in such gram for not less thin 120 days in the aggregate and is in receipt ot any pension or any income from investments.
(2) The rate of tax to be levied under sub-rule(1) shall be as follows, namelyi Everycompany/orpersonspecifiedinsub-rule(1)whosemonthlypay,salary,pensionor estimated inbme from all sources other than agriculture shall classify the income ceiling in the manner prescribed below and shall pay the tax as rpay be decided by each Gram Panchayat from time to time, lhe minimum of wftich shall not be less than 0.5olo of their annual in@me.
Rs.10,000/- or upwards Rs.s,ooo/- or upwards but below Rs. 10'000/- Rs. 3,000/'. or upwards but below Rs. 5,000/- Rs. 2.000/- or upwards but below Rs. 3,000/- Rs. 't OOO/- or upwards but below Rs 2,Oool' Rs. 500/- . , or upwerds but below Rs, 100ol- - j. _" ".gg i. . . r:1 Class I Class ll Cliss lll Class lV Class V Class Vl
Provided further that no such tax shall be levied by the Gram Panchayat, if such tax is levied by the Zilla Parishad from persons domiciled within the jurisdiction of the Gram Panchayat.
. (3) A person shall be chargeable in the class appropriate to his grade income from all sources other than agriculture specified in sub-rule (1) as being liable to tax.
(4) Nothing contained in this rule shall be deemed to render a person who resides within the local limits of one Gram Panchayat and exercises his profession, art or calling or transacts business or holds any appointment public or private within the limits of any other Gram Panchayat, liable to profession tax for more than one amount oftax leviable by any of the Gram Panchayats. However, in such a case, the Deputy Commissioner shall a portion the tax between the concerned Gram Panchayats in such a manner as he may determine, subject to any general or special orderthat the Administrator may make in this behalf.
22. EXEMPTION : A Giam Panchayat may o(empt any one or more of the dasses mentioned in sub-.ru|e
(2) of rule 21 from the liability to pay tax on profession, trade, calling or employment but no case shall be exempted from tax liability when any lower class is liable to tax.
23. POWER TO CALL FOR A RETURN AND ASSESSMENT : (1) lf, in the opinion of the Pradhan or the Secretary ac-ting under his authority, a ta)( on profession, trade, art or calling or employment is or will be due from a company or person for any yeaL he shall serve a notice on such company or person either in that year or in the succeeding year requiring the company or person to fumish wittiin thirty days, a return in the Form given the Schedule annexed to this part showing the income on the basis or which, according to such company or person, it or he is liable to be assessed to the tax on profession trade calling or employmeni in the year in ouestion. Thereupon, it shall be open to such company or person to submit the retum showing the income derived by it or him during the year in which such tax is claimed or for the conesponding period ofthe previous year and produce any evidence on which the company or person may rety in support ofthe retum made.
(2) lf a retum is furnished as required by sub-ruie (1) and the Pradhan or the Secretary acting under his authority is satisfied that it is correct and complete, he shall levy the tax on the profession, trade, calling or employment from such company or person on the basis of such return.
(3) lf, no retum is furnished, as required under sub-rule ('1) or ifthe Pradhan or the Secretary acting under his authority is satisfied that any retum as fumished is inconect or incomplete, the Pradhan or sucn other person shell assign to the company or person the class in the scale appropriate to the yearly income of such company or person, as may be estimated by him.
(4) The Pradhan or the Secretary as the case may be, when, classifying any company or person under sub-rule (3), do so on general considerations with reference to the nature and reputed value of the business transacted and the size and rental of residential and business premises, the quantity and number of articles dealt with, the number of person employed and the income tax paid.
(5) The Pradhan or the Secretary shall not be entitled to call for the accounts of the company or Derson.
24. RETURNS TO BE TREATED AS CONFIDENTIAL : All statements made, the returns fumished or accounts or documents produced in conneclion with the assessment of pbfession tax by any company or person shall be treated as confidential and copies thereof shall not be granted to public.
25. POWER TO CALL FOR CERTAIN INFORMATTON : The Pradhan or the Secretary may, by notice, requjre, the owner, or occupier of any building or land, every secretary or Manager of hotel, boarding or lodging house, club or residential chambers to speciry the profession, art or calling of every such person and the rent, if any, paid by him and the period ofsuch occupation.
SCHEDULE [See Sub.Rule (1) of Rule (23)l Retum of income for assessment to profession tax during the year ending ..................
Name of the Company or person Description of business, profession, art or calling or appointment.
l
1.
2.
Income derived by the assessee during the corresponding previous year, from the exercise profession, are or calling of from holding any appointment, public or private, or from money of any lending business
(a) within the gram for not less than 12O days in the aggregate dufing the year; and
(b) outside the gram if the assessee has resided within the village for not less than 120 days in the aggregate during the year- ., trqft ^'-' _ ru.t m:;r",
4. where business other than money lending is transacted excrusivery within the gram -
(a) where income-tax has been assessed onthe company or person for the yearthe amount of suchcompany or persons were computed under section ......... of the Income tax Act, 1961, for thepurpose of assessing such income.tax.
(b) where the said profits and gains are not ascertainable or where incrme.tax has not beenassessed forthe year.
(i) the turn-over of business transacted within the gram during the year, or(ii) where such tum-over is not ascertainable, thJtum-over 6t ousineiJin the gram during thecones@nding previous year.
5. where such tum-over is not ascertainable, the tunFover of the person par y in the gram and parfly outside such gram.
(a) The tum-over of the business transacted in the gram during tne year or(b) Where such turn-over is not ascertainable, th6 tum-over-oi tne ouiiness in the gram during theconesponding previous year.
6, lncome derived by the assesses:
(a) From the business transacted outside the gram; and
(b) From any person or investment during the year if the assessee has resided within the village for notless than 120 days in the aggregate during the year.
T The aggregate income on the basis of which according to company or person, it or he is liabte to beassessed.
Place : Signature of the Assessee
PART - lV I TA( ON VEHICLES OTHER THAN MECHANICALLY PROPELLED VEHICLE KEPT WITHIN THE L]MITS OF THE VILLAGE 26' RATE oF TAX : A Gmm Panchayat which decides to levy a tax on vehictes other then mechanicallypropelled vehicles (hereinafter reJened to as "vehicles") shatt, after foltowing ih; pio""jrl" pi"."riu"o inrules 3 €nd 4, Ievy it at such rate as mqy be fixed by ii oui nbt oetow ttre riinimuin ratei'spllinea in tneSchedule to this pad.
27. VEHTCLES ON WHICH TAX.SHALL.BE LEV.TED ; (1) Subjecl to,the provisions of sub.ruIe (2) of thisrute' the tax shalr be levied for the whole- year beg-inning on' 1",Adi;iJ.ln -.rr"roii'u.ar on al Y:licfes'. ory.{r9d.pv or in the possession of lersons for thE time b;ins ;;side;t i^atiiir iil"'iiriC or a sramand us€d within the jurisdiction ofthe Gram Panchayat whether they ire aaualv iepi witnin oi-outsioe tneGram Panchayats
(2) No tax shall be levied on -
(i) Iehicles belonging to and used for service of a Gram Panchayat, panchayat samiti or zilaParishad:
(ii) vehicle used by salaried servants of a Gram Panchayat, panchayat samiti or zlla parishad andintended for discharge of their official duties in rotation'to these tocit ser oooies not "i.oing on"venicle in the case of any salaried servant.
(iii) vehicles used by police officers and other Govt. ot{icers in the discharge of their official duties endcertified accordingly by the Head ofthe Departmenvoffices concerned.
28' PERSONS LTABLE FOR PAYMENT OF TAX : Every person wnose name stands recorded in theregister of tax on vehicles maintained. by the Gram Panchayai unless he has oiven a notice in wrir'ng to theGram Panchayat to the effect that he has ceased to used the venioe or has disposed it of so that a demandnotice for panent of tax may not be served on him.
29'PREPARAT|oNoFREG|STERoFPERSoNSL|ABLEToTAx:TheSecretarySha|Iprepareor cause the preparation oi a regrs; coiigining in" n"t"" of person who own or possess a vehicle' which under rule 27 is liable to tax.
30.VEH|CLESToBEARANUMBER:A||vehicleswhichare|iabletotaxshal|bearanumberplate provided by the Gram Pancnayai; tn" *"t ottnu o*ner or the person in possession of the vehicle'
31.RECE|PTFoRPAYMENTATTAX:ThesecretaryoftheGramPanchayatorthepersonauthorizedby him in this behatf sha receive tne p"v*L"t "r in" t* and give a receipt, duly signed by him token of receipt of the tax.
The Gram Panchayat snall determine the form of the receipt'
32.PENALTY:Anypersonwnocommitsabreachofru|e29sha||,onconviclion,bepunishab|ewithfine which may extend to t"n ,up""J, "no in tn" case of continuing.breach, with fine which may extend to ovo ;;;; il;";t$ydurins ;hich'the breach continue, after conviction for the first breach'
SCHEDULE lsee Rule '21 Description of vehicle
1. Private bicycle or tricycle
2. Bicycle on hire
3. Vehicle drawn bY a single animal
4. Vehicle drawn by two animals or more
5. Cart or any other vehicle (not drawn by a motor) Minimum oer annum Rs. 6.00 Rs.5.o0 Rs. 10.00 Rs.5.00 Rs. 5.00 . PART-V TAX ON SALE OF CATTLE WITHIN THE LIMITS OF THE GRAM
33.RATEOFTAXANDPERSONLIABLETOPAY:(1)AGramPanchayatwhichdecidestolevva tax on saldof catfle within the r*iti "i" srrr, shall after foilowing the procedure prescribed in rules 3 and 4, levy it at such rates "r ta' o"i""O Oyiitnrt not below 5 percent and not exceeding eight percent ofthe sale pdce ofthe caftle sold.
(2)Subjecttotneprovisionsofrule34,everypersonmakingasa|eofthecatt|eownedbyhim within rhe limits of the gr"r 'n ;i;h h" resides, shall,-in addition to the sale price of the cattle sold bv him' also remver at source trom tne lurcnaser of the cattle the tax payable by him on such sale, and the purchaser shall be liable to pay the tax:
provided that a sale of a cattle shall be deemed to have taken place within the limits of.the gram in which the owners of the caftt; sob resiOes notwithstanding the fact that the actual transition of sale invrirjiV trr."Jpr"ce outside the limits of such gram or even out side the limits of the Gram Panchayat'
(3)Theamountofthetaxrecoveredundersub-ru|e(2)sha||be.deposited.bythe.sel|erwiththe Gram pinchayat within a period of seven days.from the date of recovery. He shall also produce before the Gram eancnayaf a Xerox'copy-ot tne ielevjnt money receipt witnessing the transaciion o-f sale of caftle, Jrty "tt".teO by him as 'true copy". Such reeeipt snatt invariable contain the sale price of the cettle sold in<i tn" arortit the tax paid by ihe purchaser whose full name, percentage and,address shall also be described in the money recetpt, in addition to the full description of the cattle sold if any short payment of fn" i"* "i"out"" has bben made, the purchaser shall, on a demand from the Gram Panchayat, deposit with the Gram panchayat the arornt'oi"rin thort payment of tax within a period seven days from the date of receipt of the demand notice by him.
(4)TheformofmoneyreceiptshallbesuchasmaybedevisedbytheGramPanchayat:
34. NOTWITHSTANDING ANYTHING CONTAINED TO THE CONTRARY lN SUB'RULE12) OF THE RULE 32 : The tax on sale of an elephant taking place within the limits of a gram shall be paYable at source by the purchaser ot the elephant to the Gram Panchayat having jurisdiction .over that gram iegarOtess ot tne tact that the owner ofthe etephant making sale is neither a resident of such gram nor even ofihe cram Panchayat in which the sale take; place and ihat no mention of such an etephant is mntained in the register of cattie maintained for the purpose by the Gram Panchayat under rule 35'
35. NO TAX SHALL BE LEVIED ON THE-SALE OF A -
(i) catfle belonging.to a Gram Panchayat, a Panchayat Samiti or a Zilla Parishad and kept for use of such local self bodies:
(ii) cattle belonging to Government and kept by Govi. for its use; and
(iii) cattle which being un-claimed by its owner, is sold through a public auction by pound-keeper of a cattle pond located in a gram.
36. PREPARATION OF REGISTER OF PERSONS OWNING CATTLE IN THE GRAMS: ThE SECTdIAT shall gram-wise preparation or cause such preparation of a register containing a list of the persons who own catfle in the gram, which cattle on their sale, are liable to tax. Such list in the register shall contain.
NAME OF THE GRAM
(a) lfame of the owner of the caftle;
- (b) full description of the cattle including its sex, whether minor or major, colour and identification mark, if any; and
(c) such other details as may be considered necessary.
37. RECEIPT FOR PAYMENT OF THE TAX : The Gram Panchayat shall receive the tax tendered to it and issue a receipt for the same in the name of aciual payee of the tax describing the name of the person though whom it is deposited. Such receipt will be passed on by the person depositing the tax to the person being the purchaser of the cattle from whom the tax has been recovered The Panchayat shall determine the form of the receipt.
38. CHANGE OF OWNERSHIP, BIRTH AND DEATH OF CATTLE TO BE REPORTED TO THE GRAM PANCHAYAT : Change of ownership of a catlle on account of its sale or donation to a religious or charitable institution and every birth and death of cattle taking pla;e with the limits of the gram shall be reported by its over to the Gram Panchayat within a period of seven days from the date of such occurrence to facilitate the Gram Panchayat to update its register maintained under rule 35.
39. PENALT : Any person who commits a breach of any of the provision of the Rules in this Part shall, I on conviction be punished with fine which mey extend to ten rupees and in the case ofa continuing breach, with fine which may extend to t\io rupees for every day during which the breach continues after conviction - :- for the first breach.
PART - VI THEATRE OR SHOW TAX ON ENTERTAINMENT AND AMUSEMENTS
40. DEFINITION :. In this Part unless there is anything repugnant in the subject, clntext, or meaning i
(i) 'Entertainment and amusement " rneans a drama, cinema, circus, exhibition, games or sport to which persons are admitted for payment;
. (ii) 'payment for admission" means:-
(a) any payment for seats or other accommodation in a place of entertainment and amusement;
and
(b) any payment for a prcgramme or synopsis of an entertainment or amusement;
(iii) 'proprietof in relation to any entertainment or amusement includes owner, rnanager, agent, or any t person responsible for the management thereof; and
(iv) "admission to an entertainment" includes admission to a theatre, cinema hell on any other place where the entertainment or amusement is held.
41. RATE OF ENTERTAINMENT OR AMUSEMENT TAX :. A Gram Panchayat which dECidES tO ICVY A tax on theatre or show tax on entertainment and amusement, shall, after following the procedure prescribed in rules 3 and 4, levy it et such rate as may be fixed by it but not below the minimum and not exceeding the maximum rate prescribed here in below, nan-tdy i RATE OF THEATRE OR SHOW TAX ON ENTERTAINMENT AND AMUSEMENT :.
Minimum
(1) A theatre or show tax on entertainment and, Rs. 10/- pershow smusement, including exhibition, game or sport or per performance
(2) For a show of drama, circus or cinema - do - tr#F', provided that nothing in this rule shall apply to a theatre or show tax on entertainment or amusement held for a charitable or educational purposes, or for a philanthropic cause and the proceeds thereof are also exclusively utilized for such a purposeror cause, after deducting the expenses incurred.
42, MANNER OF PAYMENT AND RECOVERY OF THEATRE OR SHOW TAX ON ENTERTAINMENT AND AMUSEMENTS : The tax on theatre Or show On entertainment and amusements shall be due and payable on each show, exhibition or occasion before the beginning of each entertainment and it shall be recovered from the ProPrietor.
43. RECEIPT FOR PAYMENT OF A THEATRE OR SHOW TA)( ON ENTERTAINMENT AND AMUSEMENTS : The Secretary or the person authorized by him in this behalf, receive the payment of the tax under rule 40 and give a receipt for the same.
,14. FORM OF RECE'FT : The Gram Panchayat shall determine the form of receipt under rule 43
4tt. REFUND OF THEATRE OR SHOW TAX ON ENTERTAINMENT AND AMUSEMENT : lf after payment of tax, the entertainment or amusement is not held on account of some unforeseen or unavoidable circumstances, the amount of tax paid shall be refunded to the payee, if he applies for such refund within 48 hours of payment.
46. PENALTY: Any person who commits a breach of rule 41 shall on conviclion, be punished with fine not exceeding ten rupees and in the event of continuing breach, with additional fine which may extend io two rupees for every day during which the breach @ntinues, after conviction for the first breach.
PART - VII LIGHTING TAX
47. DEFINITIONS : In this Part unless there is anyttiing repugnant in the subject or context :-
(i) 'House" means eny building or set of building within the same enclosure and used by the same occupier and includes a hut;
(ii) 'Occupiel' includes a person in actual possession of a house whether as owner, agent of the owner or tenant;
(iii) "Owner" includes a person who receives or is entitled to receive rent of the house, if the house is let; and
(iv) 'Hut" means any building which is constructed principally or wood, mud, leaves, grass, straw cloth or thatch and includes eny temporary structure of whatever kind or size-
48. RATE OF LIGHTING TAX : (1) A Gram Panchayat, which decides to levy the lighting tax for the purpose of street lights, shall, after following the procedure prescribed in rule 3 and 4, levy on all the houses within the limits the gram at such rate, based on the capital value or the annual letting value of the house, as may be frxed by it but not below the minimum rate specified in the schedule anna\ed to this Part.
(2) No lighting tax under sub-rule (1) shall be levied on-
(a) any house used for a charitable, educational or religious purpose and yielding no rent to the owner;
on any house owned by a Gram Panchayat, a Panchayat Samiti, orZilla Parishad; and on any house owned by the Government.
49. LtcHTtNG TAX EFFECTIVE FROM WHAT D,ATE : (1) The lighting tax shall be leviable for the yeer beginning on the first.day of April of a calendar year and ending on the 31"' day of March on the next follbwing calendar year. Where the lighting tax comes into force on any day other than that first day of April, itshall be leviable bythe quarter commencing onfirstdayof July, 1"'dayof October, 1''dayof January and 1"r day of April next following and thereafter by the year.
(2) if the house is not occupied bythe owner, the lighting tax sha,l be leviable primarily from i
(a) the lessee or tenant ifthe house is let;
(b) the superior lesser or tenant if the house is sub-let; or
(c) the person in whom the right to let the same vests, if it is unlet.
(3) On failure to recover any sum due on account of the drainage tax from the person from whom it is primarily leviable, the iax may be recovered from the occupier of any party of the house in respect of which the tax is due, such portion of that sum as the Pradhan decides to be proportionately leviable in respect ofthat part ofthe house:
:'94
(b)
(c) *mrt.r '
Provided that, such occupier shall not be liable to pay the tax for any period for which he was not in occupation of the house..
50. REMISSION OR REFUND OF LIGHTIIiIG TAX tN CASE OF VAGANGIES :
Where any house is liable to the lighting tax has remained vacant or un-occupied for a continuous period of three months or more, the Gram Panchayat shall refund or remit the whole or any portion of the amount ofthe tax paid or payable for such period:
Provided that no such remission or refund shall be granted -
(a) unless a notice in writing of the fact of the.building being vacant or un-occupied has been given to the Secretary; or
(b) for any period previous to the date on which such notice is given to the Secretary.
SCHEDULE [See rule !14 Rate of lighting tax Sl.No. Minimum Caoital value of a house not exceeding Rs. 15,000/- No tax Capital value of a house exceedinq Rs. 15,000/- Rs.6.00 oer annum Capital value of a house exceeding Rs. 50,000 Rs.12.00 oer annum
4. Caoital value of a house exceeding Rs. 1,00,0001 Rs. 18.00 Der annum Caoital value of a house exceedinq Rs. 2,00,000^ Rs. 24-00 oer annum o. Caoital value of a house exceedinq Rs. 5,00,000/- Rs. 48.00 Der annum
7. Annual letting value of a house not exceeding Rs.1,800/- per annum Rs. 6.00 per annum
8. Annual lettino value exceedino Rs. 1,800/- per annum Rs. 12.00 oer annum
9. Annual lettinq value exceedmg Rs. 6,000/- Rs. 18.00 Der annum tu. Annual letting value exceeding Rs.12,000/- Rs. 36.00 oer annum 11 Annual letting value o\ceeding Rs.30,000/- Rs. 48.00 oer annum
PART - UN DRAINAGE TAX
51. DEFINITIONS : In this Part, unless the context otherwise requires the words "House', 'Hut" "Occupie/, and 'Owned sha,l have the same meaning as are assigned to them in PartVll ofthese Rules.
52. RATE OF DRAINAGE TAX : (1) A Gram Panchayat which decides to levy the drainage tax, shall, after following the procedure prescribed in rules 3 and 4 levy it on all houses within the limits of the grams at such rates, based either on the capital value or the annual letting value of the houses, as may be fixed by it but not belowthe minimum end not exceeding the maximum rates specified in the Schedule annexed to this Part.
. (2) No drainage tax shall be levied on -
(a) any house used for a charitable, educational or religious purpose and yielding no rent to the owner or trustee thereof;
(b) any house owned by a G"ram Panchayat, a Panchayat Samiti, or a Zilla Par;shad and whether or not let on rental basis: and
(c) any house owned by the Govt. whether or not let on rental basis.
53. DRAINAGE TAX EFFECTIVE FROM WHAT DATE : The drainage tax shall be leviable for the calendar year beginning on the first day of April and ending on the 31"r day of March next following where the tax comes into force on any day other than the first day of April, it shall be leviable by the quarter mmmencing on or from 1"r day of July, 1"r day of October, 1"r day of January and 1d day of April next following, and thereafter by the year commencing on 1"' day of April.
54. DRAINAGE TAX FROM WHOM PRIMARILY LEVIABLE : (1) The drainage tax shall be leviable primarily from the actual occupier of the house if he is the owner of the house.
(2) lfthe house is not occupied by the owner, the tax shall be leviable primarily from, the lessor, if the house is let;
the superior lessor, if it is suFlet; and the person in whom the riOnt to t$$9 hofse vests,if it is unlet.
I
(a)
(b)
(c) g5
(3) On failure to recover any sum due on account of the drainage tax from the person from whom it is primarity teviable, the tax may be recovered from thogccupier of day part of the house in respect of which in,! t"* i" ifu", such portion of ihat sum as the Pradhan decides to be proportionately leviable in respect of that part of the house:
provided that, such occupier shall not be liable to pay the tax for any period for which he was not in occuDation of the house.
55. REM|SS|ON OR REFUND OF TAX lN CASE OF VACANCIES : Where any house which is liable to the drainage tax has remained vacant for a continuous period of three months or more, the Gram Panchayatihall refund or remit the whole or any part of the tax paid or payable for such period :
Provided thatro such remission or refund shall be granted -
(a) unless notice in writing of the fact that the house being vacant has been given in writing to the Secretary; or
(b) for any period previous to the date on which such notice is given 10 the Secretary'
SCHEDULE lsee rule 50(1)l ' Drainage Tax
PART - IX FEES FOR PROVIDING SANITARY ARRANGEMENTS AT PLACES OF WORSHIP OR PILGRIMAGE, FAIRS AND MELAS WITHIN THE JURISDICTION OF THE GRAM PANCHAYAT
56. DEFINITIONS OF PILGRIM : In this rule, 'pilgrim" means a person visiting a gram during such period as may be fixed by the Deputy Commissioner as a period of pilgrimage, fair or mela, but does not inc'lude a person so entering who is underthe age of 3 years or a resident ofthe gram or a servant of Government or an official of the Gram Panchayat deputed for duty as the places of working of the pilgrimage, fair or mela :
Provided that nothing in this rule shall be deemed to prevent any Gram Panchayat from levying, with the previous approval of the Deputy Commissioner, the fee under this part.
57, RATE OF FEE FOR PROVIDING SANITARY ARRANGEMENTS AT THE PLACES OF WORSHIP OF PILGRIMAGE, FAIRS AND MELAS : (1) A Gram Panchayat which decides to levy a fee for providing sanitary arrangements at the places of worship of pilgrimage, fairs and melas shall, after following the procedure prescribed in rules 3 and 4, levy it at such rate as may be fixed by ii, but not below the minimum and not exceeding the maximum rate specified herein below, namely :- Per Pilgrim or visitor Minimum Rs. 1.00
Provided that the fee in the case of children between age group of 3 and 12 years shall not be levied at mofe than halfthe rate fixed for an adult underthis sub-rule.
(2) lf a question arises as to the age of a child the matter shall be dec,ded by the person collecting it and his decision in this regard shall be conclusive, final and tinding of all concerned.
Sl.No. Minimum CaDital value of a house not exceeding Rs. '15,000/' No tax Capital value of a house exceeding Rs. '15,000/- Rs.6.00 per annum
3. Caoital value of a house exceeding Rs. 50,000r Rs.12.00 Der annum CaDital value of ,a house exceeding Rs. 1,00,000/- Rs. '18.00 per annum
5. CaDital value of a house exceeding Rs:2,00,000/- Rs.24.00 oer annum o. Capital value of a house exceeding Rs. 5.00,000/- Rs. 48.00 Der annum
7. Annual letting value of a house not exceeding Rs.'1,8004 per annum Rs.6.00 per annum
8. Annual lettino value exceeding Rs. 1,800/- per annum Rs. 12.00 oer annum
9. Annual letting value exceeding Rs. 6,000/- Rs. 18.00 oer annum
10. Ahnual lettinq value exceeding Rs.'12,000/- Rs. 36.00 per annum
11. Annual lettinq value exceeding Rs.30,000/- Rs. 48.00 oer annum -\
58. ISSUE OF PASS ON PAYMENT OF-THE FEE : On payment of the fee a pass shall be issued to the person paying it.
59. SIZE, FORM AND bOLOUR OF PASSES : The Gram Panchayat shall determine the size, form and colour of the passes and shall have them painted and stocked in sufficient quantity.
60. PLACE OF COLLECTING THE FEE : The fee shall be collecled at such Dlace or Dlaces of entn as may be fixed by the Pradhan for the purpose.
PART -X FEES FOR SALE OF GOODS IN MARKETS, MELAS, FA]RS AND FESTIVALS
61. RATE OF FEES FOR SALE OF GOODS IN MARKETS, MELAS, FAIRS & FESTIVALS: A GTam Panchayat which decides to levy a fee for sale of goods in markets, melas, fairs and festivals as the case may be, shall, after following the procedure prescribed in rules 3 and 4, levy it at such rates as may be fixed by it but not belowthe minimum rates specified in the Schedule annexed to this part.
62. DETERMINATION OF LIMITS OF AREA WITHIN WHICH FEES FOR SALE OF GOODS tN MARKETS, FAIRS AND FESTIVALS SHALL BE LtiylED : The fees for sale of goods in the markets, melas, fairs and festivals shall be levied by the Gram Panchayat within the limits of such aree as may be determined by it for the purpose.
63. PROHIBITION AGAINST SELLING COMMODITIES ETC. WITHOUT PERMIT : No person shall sell any goods or commodity, including animal or birds or occupy any open space or plot of land for the purpose of shop, both or shall or for doing any business of any kind whatsoever in markets, melas, fairs and festivals as the case may be, within the limits fixed under rule 61 without obtaining a permits from the Gram Panchayat on payment ofthe fee leviable under rule 61.
6;1. POWERS OF GRAM PANCHAYAT TO RECOVER FEES : The person authorized by the cram Panchayat may restrain any person from sale of the goods or commodity brought for sale without the prescribed permit and if done so shall size the goods or commodity brought for sale and sell on the spot sufficienl portion of the goods or commodity so seized to recover the fees payable to the Panchayat. He shall then issue a receipt for the sum,so recovered.
65. vALlDlTY OF PERMIT : The permit shall be valid for the period or for the number of days for which it is issued.
66' REGEIPT FoR PAYMENT oF FEE AND tssuE oF PERM|T : The person authorized by the cram Panchayat shall receive the payment of fee, give a receipt for the same and thereupon issue a permit.
67. FORM OF RECEIPT AND PERMIT : The Gram Paachayat shall determine the form of receipt and of the permit to be granted under rule 66.,
68. REMTSSION OR REFUND OF FEE WHEN ALLOWED : NO TEMiSSiON Of rEfUNd Of ThE fEE ONCE recovered shall be made :
Provided that if the permit for the occupation of space is for a period longer than one month and if the permit is sunender to the person authorized by the Gram Panchayat before the expiry of the period for which the permit is velid, refund shall be paid for the aggregating to the period for which the permit is not utilized.
Provided further than no refund shall be granted for the fraction of a month.
SCHEDULE lsee rule 601 Sl.No. Minimum
1. For every plot measuring not more tnan 8 sq.mtrs . Re.1.00 per day ot Rs. 25.00 per month.
For every additional space of 4 sq.mtrs part thereof. Re.0.50 per day or Rs. 75.00 per month.
J. For goods/commodity brought .to the market, melas, fairs and festivals for the purpose of trade.
Re. 0.75 per basket or nead load (not being a bag) or,4e. 1.00 Per bag or Rs. 4.00 Ber caft load.
For every pig, lamb, goat and kid brought for sale. Re. 1.OO oer an nal.
For every kind of cattle other than those mentioned in Sl.No. 4 brouoht for sale.
Rs. 2.00 per crftle.
6. For every bird brought for sale. Re. 0.50 P. per day.
l: 97 o . PART -X FEE FOR GRAZING CATTLE IN.GRAZING LANDS UNDER THE MANAGEMENT OF THE GRAM PANCHAYAT
69. DEF|NITION : In this Part the expression 'fee" means.the fee for grazing of cattle in the grazing lands under the management of the Gram Panchayat and assigned for that purpose.
70. FEE FOR GRAZING OF CATTLE: A Gram Panchayat which decides to tevy a fee to grazing of cattle in the grazing lands under the management of the Gram Panchayat shall, after following the procedure prescribed in rules 3 and 4, levy it at such rate as may be fixed by it, but no below the minimum rate specified in the SchedUle annexed to the Part.
71. NO GRAZING OF CATTLE WITHOUT A PERMIT : When a Gram Panchayat levies fee for grazing of cattle in the grazing lands under its management, nq grazing of cattle shall be allowed in any such land assigned by it for that purpose, except under a permit.issued in this behalf.
72. PERMIT TO BE ISSUED TO WHOM : Fermits for grazing of caftle may be issued by the Gram Panchayat only to persons residing in the gram and owning cattle within its jurisdiction.
73. FEE FOR PERMIT LEVIABLE FOR WHAT PERIOD : Permits shall be issued by the Gram Panchayat for a period of 365 days (366 days in the case of leap year) commencing from the date of issue of the oemit.
74A- RECEIPT FOR PAYMENT OF'FEE AND ISSUE OF PERMIT : The person authbrized by the Gram Panchayat shall receive the payment of fee, issue a receipt thereof and thereupon issue a permit indicating the date of commencement and datd:of ending.
748. FORM OF RECEIPT AND PERMIT i The Gram Panchayat shall determine the form of receipt and of the permit granted under rule 74.
74C. REMISSION OR REFUND OF FEE WHEN ALLOWED : No remission or refund of the fee once recovered shall be made.
SCHEDULE lSee rule 691 Sl.No. catfle Minimum grazing fee per head of cattle Buffalo, cow or horse or any other bovine. Rs. 25.00 Der year
2. Goat. deer etc. Rs. 15.00 per vear
PART -XI FEE FOR PROVIDING THE WATCH AND WARD OF CROPS IN THE GRAM
75. DEFINITIONS : In these rules, unless the context or meaning otheMise requires :
(e) "annual letting value" means the rent for which the land might reasonably be expected to be let from year to year;
(b) "Capital value" means the estimated market value of a land;
. (c) "land' means cultivable occupied land which is subject.to payment of agricultural assessment;
(d) "Occupief includes a person in actual possession of a land whether as owner, agent or tenant and .. . (e) "ownef includes the person, who receives or.is entitled to receive rent of the land if such land is let.
7s. cosT oF wATcH AND WARD ON CROPS TO BE LEVTED AND RECOVERED AS FEE : (1) Where a Gran,Panchayat provides for the watch and ward within its jurisdiction of the crops the cost of such watch and ward shall be levied and recovered by the Grarn Panchayat as a fee assessed on every owner or occupier of a land in the gram in the manner provided for in rule 77 at such rate as shall from tirne to time be fixed by the Gram Panchayat after following.the procedure prescribed in sub-rule 2 and 3.
J I
(2) Every Gram Panchayat shall before deciding to levy the costs of watch and ward of croos in the village follow the following procedures, namely :-
(a) The Gram'Panchayat shall pass a resolution at its meeting sanctioning the proposal to levy the costs of such watch and lriard at the rate specified therein.
(b) The Gram Panchayat shall then notify to the proposal by beat of drum/announcement through loud speaker in the gram and by means of a suitable notice together with copy of the rules in this part affxed in the notice Board at the Office ofthe Gram Panchayat and at a conspicuous place in the grams, specifying a date, not earlier than one month after which the Gram Panchayat shall take the proposal into consideration.
(c) Any inhabitant of the gram adversely affected by the proposal may make any objection or suggestion in writing to the Gram Panchayat on or before the date specified in the notice - under clause (b) or orally on the day or days on which the Gram Panchayat considers the proposal.
(d) On or after the date fixed under clause (b), the Gram Panchayat shalt consider all , objections and suggestions made under clause (c) and may approve or make such modification, if any, as it may consider necessary to make.
(3) Where a Gram Panchayat finally decides to levy the fee for providing watch & ward of croos in the gram, it shall publish a final notice specifying therein the rate at which it shall be levied. Copies of such nofice together with a copy of the rules in this Part shall be affixed in the notice board at the office of the G.am Panchayat. lt shall also announce by beat of drum/loudspeakers in the gram the fact of such publication. The fee shall accoidingly be levied from such date, not earlier than one month from the date of publication of final notice, as may be specified in the notice.
77' PERIoD FoR LEVY oF FEE FoR PRovtDtNG wATcH AND WARD oF cRops : The fee sha be leviable forthe year beginning 1"rday of Aprjl and ending on 31"r day of Mafch next following. ll however, the levy of fee com-es into force on^,any day other than the.1"r day of April, if shall be leviable ior the quarter beginning on the 1d day of July, 1"r day of October and 1"r day of January next following and thereafter for the beginning on the 1-' day of April.
78(A). PERSONS LIABLE TO PAY FEE : The fee shall be primarily leviable from the owner of the tand who occupied the land.
(2) lfthe land js not occupied by the owner himself the fee shall be primarily leviabte from :-
(a) a lessee, if the land is let;
(b) the superior lessoi if it is sub-let;
(c) the person in whom the right to let the same vests, if it is unlet: and
(d) the person to whom the land has been transfened if the owner of the land has left the gram or cannot otherwise be found.
(3) On failure to recover any sum due on account of such fee from the person primarily liable to pay, a portion ofthe sum be recovered from the occupier of any part of the land in respect of which it is due in lhe ratio which the Pradhan of Secretary, duly authorized by him in this behalf decides to be an equitabte ratio to the amount of the fee assessed on the owner of the land as a whole tenant. An appeal against the decision ofthe Pradhan or the Secretary, as the case may be made within a period of 30 diys from the date of communication of the decision, by the ownef to the Assistant Commissioner under S6ction 38 of the Regulation and his decision in the matter shall be final and binding :
Provjded that if any sum is paid by or levied from any person who is not primarily liable under the rules in this Part, such person shell be entitled to credit such sum in account with the oerson orimarilv liable for payment of th.at sum.
788. RECEIPT FOR PAYMENT OF FEE : The Secretary or the person duly authorized by the Secrerary In thls behalf shall receive the payment of the fee and give a receipt for the same_ 79, FORM OF RECEIPT : The Gram panchayat shalt determine the from of receiot.
'98 t
PART _ XII LICENCE FEE FOR PLYING PUBI.IC FERRY
80. DEFINITION :- Unless the context or meaning otherwise requires in this Part :
(a) "Form" means a form appended to this part ofthese Rules;
(b) "lnland Water" means any canal, river, lake or other navigable water;
(c) "Licence" means a licence issued under the Rules in this Part authorizing the Proprietor of a public service vessel to ply a public ferry;
(d) "Public ferry vessel" means a vessel either registered under the Merchant Shipping Act, 1958 (44 of 1958) or the Inland Vessel Ac1, 1917 Act, (1 of 1918) and engaged for plying a public ferry and includes'a sailing vessel" as defined in the Merchant Shipping Act, 1958 and a canoe/country boat driven partly by oars and party with the aid of wind or both or wind alone, or a country boat fitted with an outboard engine, but does not include a pleasure craft;
(e) "Public ferry" means a regular public ferry service maintained by a public ferry vessel for carriage or passengers or goods or both for hire or reward from one destination in a Gram Panchayat to another will in the jurisdiction of the Gram Panchayat or to a destination outside the jurisdiction of a Gram Panchayat through the Inland water;
(f) "Proprietor" in relation to a public ferry vessel includes owner, manager, agent or any person responsible for the management thereol
(g) "Passenge/' includes any person carried on board a public service vessel other than Master and Crew employed or engaged on the business of such vessel; and
(h) "Voyage" means a round about trip or journey of a public service vessel .originating from one destination and returning to the same destination after touching the last destination on the foMard journey.
S1. APPLICATTON OF THE RULES : The rule under this part shall apply to all public ferry vessers owned by an individual or body of individuals or a Company as defined in the Companies Act, 1956 or a registered Cooperative Society as defined under the Andaman and Nicobar lslands Cooperative Societies Regulation, 1973.
82. EXEMPTION :The public feny vessels owned by or in service of the Government or a local self body other than a Municipal Council shall be exempt from the operation of the rules in this Part.
83. RATE OF LICENCE FEE FOR RUNNING A PUBLIC FERRY : A Gram Panchayat which decides to levy licence fee for plying public ferry shall, after following the procedure prescribed under rules 3 and 4 levy it at such rate as may be fixed by it, but not below the minimum rates specified in the Schedule annexed to this Part.
84. PERSONS PRTMARILY LIABLE TO PAY f eE : tne fee shatt be primarily liable from the Proprietor of a public ferry vessel.
85. NO PUBLIC FERRY TO BE PLTED WITHOUT THE AUTHORTTY OF A VALTD LTCENC€ : No one shall ply or cause to a public ferry service within the jurisdiction of a Gram Panchayat without first acquiring a licence for plying such ferry service under the rules in this Part.
86. APPLICATION FOR GRANT OF LICENCE : ('l) An application for obtaining a licence for plying public ferry shall be made to the Pradhan in Form I or Form ll as the case maybe.
(2) The application form shall be issued by the Secretary or the person authorized by him in this behalf free of cost to the persons desirous of applying for the grant of a licence under the rules in this Part.
(3) Any application which is not accompanied with the certificate of the registration, shall be reiected forthwith.
87. SCRUTINY OF THE APPLICATION ; (1) On receipt of an application for grant of a licence under the rules in this Part, a preliminary scrutiny ofthe particulars furnished in such application shall be made by the Secretary or the person authorized in this behalf by him io satisfy that all the columns in the applicition have been coffectly fllted in and that the attested copies Of the documents required to be enclosed with such application have also been annexed to the application with a view to ensuring that the application is complete in all respect. The licence fee shall also be recovered and necessary endorsement to that effect recorded on the body of the application by the Gram Panchayat Ofticial recovering the fee, Such endorsemenl shall also indicate that the amount of the fee recovered has been duly credited to the Gram Panchayat at account mentioning the [elevant receipt number and Cate.
-''." g*6oo
(2) The Secretary shall examine the application at length to ensure that the particulars furnished in and the documents anneied to the application are prima facie correct. He shall also ensure the bonafides of the applicant. After the Secretary has satisfied himself about all these requirements, he shall either recommend the grant or rejection of thg application and submit the application with his such recommendation to the Pradhan for his approval and/or orders:
provided that whereverthe Secretary considers necessary to call for some additional information or particulars from the applicant, he shall do so by making a reference to the applicant after obtaining approval ofthe Pradhan in this regard.
(3) The pradhan shall consider the recommendations of the Secretary and pass such orders as to the grani or refusal to grant of licence as he may deem necessary in the facts and circumstances of the case and return the application to the Secretary alongwith his orders.
88. GRANT OF LTCENCE : Wherever the Pradhan passes orders for grant of licence, the Secretary shall issue the licence to the Proprietor in Form lll or lV as the case may be.
89. DURATION OF LTCENCE : Unless revoked earlier, every licence shall be valid for a period of one year from the date of its issue:
provided that the validity of a licence may be restricted to less than one year in the case wherever the remaining period of validity of tfte certificate of registration held by the public service vessel either under tne Verchani Shipping Act, 1958 (44 of 1958) or the lnland Vessels Ac|, 1917 (1 of 1917) is less than one year from the date of issue of the licence. In such a case the validity of the licence shall be restricted upto the date of expiry of such certificate of registration of the public service vessel.
90, DEEMED SUSPENSION OF THE VALIDITY OF THE LICENCE : WhENEVET the CETtifiCAtE Of registration of a public service vessel is revoked or cancelled by the authority lalvfully compeient to do so foiany reason whatsoever, the licence held by such vessel shall automatically be deemed to have been susoended till such time the certificate registiation of the public service vessel is restored.
91. LICENCE TO REMAIN ALWAYS THE PROPERW OF THE GRAM PANCHAYAT : A I|CENCE iSSUE under this part of the rules shall always remain the property of the Gram Panchayat and it shall be Droduced before or surrendered to the Gram Panchayat whenever the holder thereof is called upon to do so.
92. ISSUE OF DUPLICATE LIGENCE: Whenever a licence is reported to have been lost, destroyed or mutilated, a duplicate licence shall, on an application made by the holder thereof, be issued on payment of the fee as may be prescribed for the purpose under rule 82.
93. dEGISTER OF LTCENCE : A register of all licence issued under this Part shall be maintained in the Gram Panchayat office describing the full particulars of such licences.
94. REASONS TO BE RECORDED FOR POWER TO REJECT AN APPLICATTON FOR GRANT OF LICENCE ONLY ON REJECTION : (1) Whenever the Pradhan passes an order for rejection of an application, he shall record the reason in writing for such rejection.
(2) The Secretary shall communicate such order to the Proprietor or the applicant indicating the reasons as recorded under sub-rule (1).
95. REVOCATTON OF LICENCE : (1) Whenever it comes to the notice of the Gram Panchayat either through a mmplaint or on its own motion that the proprietor of a public ferry vessel has violated or abused or hai been vidlating or abusing any or all of the terms and conditions of the licence or abused or has been violating or abusing any or ail of the terms and conditions of the licehce granted to him, the Gram pancha-yat shall matce such enquiry as it deems necessary, and on being satisfied about the correctness of such vjolation or abuse on part of the Proprietor or his agents or servants, it shall serve a notice by registered post with acknowledgement due on th-e Proprietor specifying therein such violation or sbuse or th; instances of such violation or abuse calling upon him to show cause within a period 20 days from the date of receipt by him of such notice as to why the licence should not be revoked till such time he rectifies the commission of such violation or abuse.
(2) Unless the proprietor convincingly satisfied the Gram Panchayat within the period the notice that he has duly rectified the questioned violation or abuse of the licence and gives an assurance that such violence or abuse shall not be allowed by him to recur in future, the Pradhan may revoke the licence till such time the ProDrietor intimates him rectification of such violence or abuse of the licence.
im,Jr; 101
96. RESTORATION OF THE REVOKED LICENCE : On fumishing an undertaking by the proprietor of having rectified the questioned vi,olation or abuse of the licence and aftpr due veriiication and sati;faction about the factual corii:ctness of such undertaking, the Pradhan shall pass an order restoring the licence to the Proprietor and the Secretary shall communicate such order to the Proprietor.
92. RENEWAL OF LICENCE : The procedure, form of application and terms and conditions for renewal of a licence shall be the same as are applicable for the grant thereof'
98. APPEAL : An appeal against the order passed by the Pradhan under sub-rule ( 1) of rule 94 shall lay to the Gram Panchayat within a period thirty days from the date receipt by the Proprietor of suctr order. The decision of the Gram Panchayat on such appeal shall be conclusive, final and binding.
99. REMISSION OR REFUND OF LICENCE FEE : Where an application on its receipt in the Gram panchayat Office has been duly processed regardless of the fact whether a decision thereon for the grant or refusal to grant the licence has been, no fee shall be refundable :
provided ihat the licence fee may be refunded if the Proprietor or the applicant makes an application to the Gram Panchayat for such. refund requesting at the same time for withdrawal of the application before the process of examination of the application has been initiated in the Gram Panchayat office.
100. RECEIPT FOR PAYMENT OF LICENCE FEE : The Secretary or the person authorized by him in this behalf shall receive the payment of licence fee under rule 83 and give a receipt for the same.
i01. FORM OF RECETPT : The Gram Panchayat shall determine the form of receipt under rule
100.
SCHEDULE lsee Rule 821 FEES PAY,ABLE FOR GRANT OR RENEWAL OF LICENCE FOR PLYING PUBLIC FERRY t.
', "' 3&&2 . --*1 "Lil Minimum Fees . per year Public ferry vessel upto and including 50 tons gross. Rs. 50/- b. Public ferry vessels from 51 to 100 tons gross. Rs. 75f Public ferry vessels from 101 to 2oo tons gross; and for every additional 50 tons gross or fraction thereof.
Rs. 100/- d. lssues of duplicate licence. Rs. 15f Transfer of ownership of licence within the same Panchayat or another.
Rs. 15/- t Public service vessel being a sailing vessel, a canoe (dinghi) .prooelled bv outboard motor.
Rs. 15/- o. A canoe ooerated manually by oars. Rs.15/- h. lssue of duplicate licence for public service vessels described at item (f) and (s) above.
Rs. 15F FORM- I APPLICATION FORM FOR GRANI,OF A FRESH LICENCE/RENEWAL OF AN EXISTING LICENCE FOR PLYING PUBLIC FERRY BY DEPLOYMENT OF A MECHANICALLY PROPELLED PUBLIC FERRY VESSEL From (Name of the owner/proprietor) Agent & his full postal address.
Sir, I do hereby apply for the grant of a fresh licence/renewal of my existing licence for plying public ferry between (place of commencement of the voyage) and. . . . .
(ultimate destination of the voyage) via ...............-..... (place or places of transit halt) through the deployment of the public ferry service namely M.V./S.S owned chartered by me (hereinafter referred to the said vessel), and registered under the Merchant Shipping Act, 1958.
An attested Xerox copy of the certificate of the vessel containing her full - particulars/descriDtion is annexed hereto.
' The licence fee of Rs............... (Rupees ..............only) in cash/through I do hereby undertake to abide myself with the terms and conditions of the licence.
I request you to please gEnvrenew or cause the granUrenewal of necessary licence as ' applied for at your earliest convenience.
Yours faithfully, Signature of the owner/proprietor/ Agent/charterer of the vessel FOR OFFICIAL USE ONLY Receivedtheapp|icationa|ongwiththerequisitefeeofRs.'.....'...(RUpeeS only) in cash by DD. No./Cheque No....................... vide Receipt No.......
dated ... -...........and credited the amount to the Gram Panchayat account.
Secretary/Autho fized Off icial To Place :
Date :
:r{,;El03.
FORM. II . [See Rule.85] APPLICATION FORM FOR GRANT OF 'A FRESH LICENCE OR RENEWAL OF AN EXISTING LICENCE FoRPLY|NGPUBL|cFERRYSERV|CETHRoUGHDEPLoYMENToFAPUBLICFERRYVESSEL BE|NGASA|L|NGBoAToRAcANoENoTPRoPELLEDBYMECHAN|CALPoWER F rom (Name of the owner/ProPrietor) Agent & his full postal address.
To The Pradhan ........ Gram Panchayat, . '.... . (Station).
The full Darticulars/description of the vessel are as under :
(1)
(2)
(3)
(4)
(6)
(7)
(8)
(e)
(10)
(11)
(12)
(13) Place :
Date :
Name oflhe vessel Merk Overall length Breadth Depth Whether wooden, fiber etc. make Year or make Capacity (i) No. of passenger (ii) (Quantum of Cargo) No. of sail and oars on board No. of crew members deployed (i) Technical (ii) Non-Technical Type and quantity of life savings appliances provided on board.
Date of expiry ofthe licence, of applicable.
Ani other information considered relevant/useful The licence fee of Rs. (Rupees ......'... only) in cash/through DD No./Cheque No...-..........-... drawn in favour of the Secretary of your Gram Panchayat on . . " " "' (name and location off ihe Bank) is remitted herewith.
I do hereby undertake to abide myself with the terms and conditions of the licence, if granted/renewed.
I request you to please granVrenew or cause the grant/renewal of the licence as applied foi at your earliest convenience.
Yours faithfully, Signature of the owne proPrieto Agent of the vessE,.ttt""ts,"{h FORM - [l [See Rule 871 LICENCE FOR PLYING PUBLIC FERRY BY ENGAGTNG A MECHANICALLY PROPELLED PUBLIC FERFT IN THE INLAND WATERS LICENCE This licence for plying public ferry between .. .'....' ..... (indicate place of commencement of voyage) and ................. (indicate ultimate destination of voyage) via ........ (indicate place or places of transit halt) is hereby granted to the person whom name and other patticulars, including residential/postal address, alongwith the detailed description of the Dublic service veslel namely, M.V./S.S............ ........ (hereinafter referred to as the ;vessel") to be deployed by him/herforthe purpose, are given, namely :- 1 . Name of the Proprietor/Owner/Agent ofthe vessel :
2. Father'YHusband's name :
3. Full residentiaypostal address
4. Particulars ofthe vessel :
a) Length overall b) Breedth c) Make d) Year of make e) Hull is ofwood, steel, fiber etc.
f) Passenger & cargo carrying capacity DESCRIPTTON OF ENGINES a) Name & address of makers
(i) Passenger (ii) Cargo Unless sooner determined, the validity of this licence shall expire on The licence shall be subjecl to the following terms and conditions, namely :-
(a) With the expiry or cancellation of the certificate of registration of the vessel, the validity of the licence shall automatically expire on and from the date of such expiry or cancellation as the case may be.
(b) lf the certificate of registration of the vessel is suspended, the validity of the licence shall also remain automatiCally under suspension till the period of suspension of the certificate of registration of the vessel.
(c) The licence as subject to cancellation in the event of abuse or violation or non-compliance of any of the tems and conditions of the licence. In the event of such cancellation, the Proprietor or owner of agent of the vessel shall surrender the licence forthwith to the Gram Panchayat.
(d) The licence is also subject to cancellation, if it is noticed at any stage ihat the licence was obtained by fumishing any inconec{ or false information or suppression of any material particulars by the Proprietor, owner or agent of the vessel.
(e) The licence may be transferred to another person only with the prior permission of the Gram Panchayat- While seeking for such permission, the reason(s) for such transfer shall be indicated.
(f) The licence shall always be caffied or kept on board the vessel.
(g) No inflammable or dangerous cargo shall be caried or allowed to be carried on board the vessel.
(h) On demand by an authorized official ofthe Gram Panchayat the licence shall be pi'oduced . for verification.
b) When made c) No. of sets of engines u, tru. ur 5l rirrr> ei ru.H.p.
Estimated sPeed ofthe vessel :
Reciprocating engine Rotary engines D Gross tonne/tonnage g) Registered tonne/tonnage VALIDITY OF THE LICENCE B.H.P.
No. of diameter of cylinder in each set :
No. of cylinders in each set :
Signatu/e of Secretary' ... Gram Panchayat .., (Staiion).
Place:
Date :
-For*CI8.
FORM - IV [See Rule 8fl LICENCE FOR PLYING PUBLIC FERRY BY ENGA-GING-A-SAILING VESSEL OR A CANOE OTHER rHAN A MEciANiCnllv pnopet-LED PUBLtc FERRY vEssEL This licence for plying public ferry between " -." " "" "" (indicate place of commencement of voyage) "n0"" "" """" """ ":" "' (indicate ultimate destination of the voyage) via ......'.'. (indicaie pta"" or ptac"t of transit halt) is hereby granted to the person wnose name and other particulars, t'ti',lo'"g?tid5"ii"vp"*"i:o.o-t:^t{ alongwith the detailed particulars of the public ferry vessel (other than a -mec'nanicatty propelled public ferry vessel) hereinafter referred to as tne ;;;;;)6'b";Aioved bv him/her, are given below' namelv:
't.
2.
3.
5.
Name of the vessel, if anY.
Name of the Proprietor/OwneriAgent of the vessel' Father'siHusband's name.
Full residentiaypostal address.
Particulars of the vessel :
a) weighi b) length c) breadth d) depth e) vear of make ti iessel is made of timber, steel, fiber etc' g) No. of sails, oars, anchors on board' h) capaclty No. of passengers Ouantum of cargo i\ No. of crew deoloved (i) Technical - (ii) Non-Technical ji ;;il & ilfiitv oi tite savinbs appliances, if anv' provided on board' VALIDITY OF THE LICENCE Unlesssoonerdetermined,thevalidityofthislicenceshallexpireon is subject to the following terms and condiiions, namely :- h\ c) d) The|icencemaybetransferredtoanotherpersonon|ywith'thepriorpermissioninwJitingof the Gram panchayat. wnir" ,".r-i,[ ioiiuih permisiion, the reason for such transfer shall be indicated.
The licence shall always be canied or kept on board the vessel and shall' on demand by an i,ii"i.Jo "mciJ of th'e Gram panchayat, sha be producedfor verification.
ii" iir"""" i. irulea to cance ation ojf any of ttre ierms and conditions of the licence abuse oi"iorition oi non-compliance of any of the terms and conditions ofthe licence' The licence is also subject to ga*uit"tion, if it is noticed at any stage that it was obtained by irinirning any in-rrect or fals6 information or suppression of any material particulars' No inflammable or otner oangeroui c"rgo or contraband shall be canied or allowed to be canied on boald the vessel.
in" i"n"r"ii orthe ticence, if required shall be applied for atleast before 30 days from the date of its expiry.
in" 11""n.""'tti"ll ensure that her or his agents and servants deployed on board the vessel be have in a polite manner with the travelling public' Signature and the seal of Officer/ lssuing authority.
e) 0 s, Place :
Date : sd/- (N.N.Jha) . Lieutenant Governor, Andaman and Nlcobar lslands' By order and in the name of the Lieutenant Governor, sd/- Assistant Secretary (Panchayats) Andaman and Nicobar Adminittration.