The Andaman and Nicobar Islands (Municipal Boards) Regulation, 1957.

REGISTERED No. D. 221 The Gazette of India EXTRAORDINARY

PART II SECTION I PUBLISHED BY AUTHORITY No. 5 ] NEW DELHI, MONDAY, MARCH 11, 1957 MINISTRY OF LAW New Delhi, the 11 th March 1957 THE ANDAMAN AND NICOBAR ISLANDS (MUNICIPAL BOARDS) REGULATION, 1957 No. 1 OF 1957 Promulgated by the President in the Eighth Year of the Republic of India.

A Regulation to provide for the constitution of Municipal Boards in the Andaman and Nicobar Islands, and to define and regulate their powers and functions.

In exercise of the powers conferred by article 240 of the Constitution, the President is pleased to promulgate the following Regulation made by him: —

CHAPTER I PRELIMINARY

1. (1) This Regulation may be called the Andaman and Nicobar Islands (Municipal Boards) Regulation, 1957.

(2) It extends to the whole of the territory of the Andaman and Short title, extent and Commencement.

(3) It shall come into force on such date as the Chief Commissioner may, by notification, appoint.

2. In this Regulation, unless there is something repugnant in the subject or context,— Definitions.

(1) "Board" means a municipal board constituted under this Regulation and includes, in any case when a power is expressed as being conferred or a duty as being imposed on a Board, a sub-committee established by a Board and any member, officer or servant of a Board authorised or required by or under this Regulation to exercise the power or perform the duty;

( 2 1 ) ii TliE GAZETTE OF INDIA EXTRAORDINARY [PAH* 11

(2) "building" means a house, hut, shed or other roofed structure, for whatsoever purpose and of whatsoever material constructed, and every part thereof, and includes a wall and a well, but does not Include a tent or other such portable and merely temporary shelter; and "part of a building" includes any wall, under-ground room or passage, verandah, fixed platform, plinth, staircase or door-steps attached to, or within the compound of, an existing building or constructed on ground which is to be the site or compound of a projected building;

(3) "bye-law" means a bye-law made at a special meeting of a Board in exercise of a power conferred by this Regulation;

(4) "Chief Commissioner" means the Chief Commissioner of the Andaman and Nicobar Islands;

(5) "Deputy Commissioner" means the Deputy Commissioner of the Andaman and Nicobar Islands, and includes any other officer specifically appointed by the Chief Commissioner to perform all or any of the functions of the Deputy Commissioner under this Regulation in relation to a Board;

(6) "district" means the district of the Andaman and Nicobar Islands;

(7) "District Judge" means the District Judge of the Andaman and Nicobar Islands;

(8) "drain" includes a sewer, pipe, ditch, channel or any other device for carrying off sullage, sewage, polluted water, rain-water or sub-soil water together with pail-depots, traps, sinks, cisterns, flush-tanks and other fittings appertaining thereto;

(9) "explosive" has the meaning given to it in clause (1) of section 4 of the Indian Explosives Act, 1884;

(10) "infectious or contagious disease" includes cholera, leprosy, enteric fever, small-pox, tuberculosis, diphtheria, plague, influenza and any other epidemic, endemic, or infectious disease which the Chief Commissioner may, by notification, declare to be an infectious or contagious disease for the purposes of this Regulation;

(11) "inhabitant" in relation to a municipal area means any person ordinarily residing or carrying on business, or owning or occupying immovable property therein, and, in case of any dispute, means any person declared by the Deputy Commissioner to be an inhabitant;

(12) "joint committee" means a joint committee appointed under section 18;

(13) "lodging-house" includes a collection of buildings, or a building, or part of a building used for the accommodation of travellers;

(14) "major road" means any surfaced, that is to say metailed, and motorable public street not constructed by or on behalf of a Board out of the municipal fund, which may be declared by the Chief Commissioner to be maintainable by the Public Works Department;

(15) "member" means a member of a Board;

4 of 1884.

SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 2)

(16) "municipal area" means any area declared under section 3 to be a municipal area;

(17) "notification" means a notification published in the Official Gazette;

(18) "occupier" includes an owner In actual occupation of his own land or building, and any person for the time being paying or liable to pay to the owner of any land or building the rent or any portion of the rent payable In respect thereof; and, In Chapter VII includes a hotel keeper, a lodging house keeper, and any owner whose premises are let to more than one tenant;

(19) "officer" in relation to a Board means a person holding an office created or continued by or under this Regulation, but does not include a member as such;

3 oi 1926.

30 of 1934.

(20) "owner" includes the person for the time being holding the licence, permit or grant under the Andaman and Nicobar Islands (Land-tenure) Regulation, 1926, in respect of any land also the person for the time being receiving the rent of any land or building, whether on his own account or as agent or trustee for any person- or society or for any religious or charitable purpose, or who would so receive the same if the land or building were let to a tenant;

(21) "petroleum" means petroleum as denned in clause (0) Of section 2 of the Petroleum Act, 1934;

(22) "public place" means a place in a municipal area not being private property, which is open to the use or enjoyment of the public;

J (23) "public street" means any street in a municipal area which—

(i) has, with the consent, express or implied, of the owner of the site thereof, been levelled, paved, metalled, channelled, sewered or repaired out of municipal or other public funds, or

(it) under the provisions of this Regulation becomes, or is declared by the Board to be, a public street;

(24) "rule" means a rule made in exercise of a power conferred by this Regulation;

(25) "Senior Medical Officer" means the Senior Medical Officer of the Andaman and Nicobar Islands;

(26) "servant" in relation to a Board means any person in the pay and service of the Board;

(27) "street" means any road, bridge, foot-way, lane, square, alley or passage in a municipal area along which the public or any portion of the public has a right to pass and includes, the drains, or gutters on either side, and the land up to the defined boundary of any abutting property, notwithstanding the projection over such land of any verandah or other superstructure;

(28) "sub-committee" means a sub-committee established under section 17;

24 THE GAZETTE OF INDIA EXTRAORDINARY [PAST II

(29) "tax" includes a rate, fee or cess levied or imposed by a Board under any of the provisions of this Regulation;

(30) "vehicle" includes a bicycle, tricycle and motor car, and every other wheeled conveyance which is used or is capable of being used on a public street; and

(31) "water works" includes all lakes, tanks, streams, cisterns, springs, pumps, wells, reservoirs, aqueducts, cuts, sluices, mains, pipes, culverts, engines, hydrants, stand-pipes, conduits, and all machinery, lands, buildings, bridges, and things for supplying or used for supplying water.

CHAPTER II MUNICIPAL AHEAS Declaration of municipal areas.

3. (1) Subject to the provisions contained in sub-section (2), the Chief Commissioner may, by notification, declare any area within the district, to be a municipal area, and may, by like notification, extend, contract or otherwise alter the limits of any municipal area, or may declare that any such area shall, from a date specified by him, cease to be a municipal area:

Provided that no such notification shall be issued unless —

(i) a draft of the proposed notification together with a notice specifying the date after which that draft and the objections and suggestions of the persons likely to be affected thereby, will be taken into consideration by the Chief Commissioner, has been previously published and posted at the office of the Deputy Commissioner and one or more conspicuous places within or adjacent to the area concerned; and

(ii) the objections and suggestions of the persons likely to be affected by the proposed notification received in writing within the date so specified, have been taken into consideration by the Chief Commissioner, and have been found by him to be Insufficient or invalid.

(2) No notification under sub-section (1) shall be issued in respect of—

(a) any place which has been declared by the Central Government under section 3 of the Cantonments Act, 1924, to be a Cantonment for the purposes of that Act, or 2 of 15)2) Effect of including Other area in municipal area.

Effect of excluding area from municipal area.

(b) any area not having an average population of five hundred inhabitants to a square mile calculated in accordance with the latest official census.

4. When, by reason of a notification under section 3, the limits of a municipal area are extended to include therein any other area, such other area shall thereby become subject to this Regulation and to all notifications, rules, bye-laws, orders, directions, issued or made thereunder and in force throughout the municipal area, save in so far as the Chief Commissioner may otherwise, by notification, direct.

5. (1) When, by reason of a notification under section 3, the limits of a municipal area are contracted to exclude therefrom any area forming part thereof, if the area so excluded is immediately placed under the control of some other local authority, such portion SBC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 25 of the municipal fund and property vesting in the Board and such portion of the liabilities of the Board, as the Chief Commissioner may direct, shall be transferred to that other local authority, or, if the area so excluded is not immediately placed under the control of any other local authority such portion of the municipal fund and property vesting in the Board shall vest in the Government, and such portion of the liabilities of the Board shall be transferred to the Government, as the Chief Commissioner may direct.

(2) When, by reason of a notification under section 3, any municipal area ceases to be a municipal area then, if the area comprised therein is immediately placed under the control of some other local authority, the municipal fund and property vesting in the Board shall vest in, and the liabilities of the Board shall be transferred to, such other local authority, or, if the area is not immediately placed under the control of another local authority, such fund and property shall vest in the Government and the liabilities of the Board shall be transferred to the Government.

6. All property vested in the Government under section 5, shall be applied under the orders of the Chief Commissioner in the first place to discharging the liabilities imposed on the Government under that section and in the second place for the promotion of the safety, health, welfare or convenience of the inhabitants of the area which has ceased to be, or, as the case may be, to be the part of a municipal area.

Application 01 property vested in Government.

CHAPTER III MUNICIPAL AUTHORITIES, OFFICERS AND SERVANTS A. Boards

7. In every municipal area, there shall be a Municipal Board and every such Board shall be a body corporate by the name of the Municipal Board of the place by reference to which the municipal area is known, and shall have perpetual succession and a common seal with the power of acquiring, holding and transferring property, movable or immovable, and of contracting, and may, by the said name, sue and be sued.

Constitution of Boards.

1

8. (1) Every Board shall consist of—

(a) (i) such number of members nominated by the Chief Commissioner, or Composition of Boards.

(ii) such number of elected members, or (Hi) such number of members nominated by the Chief Commissioner and such number of elected members, as the Chief Commissioner may, by notification prescribe;

and

(b) the Chairman nominated under section 13:

Provided that the total number of members of a Board (including its Chairman) shall not be less than five or more than sixteen:

Provided further that, where a Board is to consist partly of elected and partly of nominated members,—•

(i) the members nominated under sub-clause (Hi) of clause (a) shall not exceed in number one-fourth of the total 26 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT II number of members (including the Chairman) as prescribed by the Chief Commissioner;

(ii) only such number of members shall be nominated as is necessary, in the opinion of the Chief Commissioner, to secure the adequate representation of the various interests in the municipal area; and (Hi) any vacancies due to failure to elect the full number of elected members may be filled up by nomination by the Chief Commissioner.

(2) The Chief Commissioner may appoint persons aa expert advisers to a Board, and persons so appointed shall have a right to receive notices of meetings thereof and to address such meetings but not to propose resolutions or vote thereat.

(3) Every election and nomination and every vacancy in the membership of a Board shall be notified by the Chief Commissioner.

B. Members Term of office of members.

9. (1) Save as hereinafter provided in this section, the term of office of an elected or nominated member shall be three years, and shall commence from the date of the notification of his election, or nomination, as the case may be, or from such later date, if any, as may be specified in that notification, or when the election or nomination has been notified before the vacancy has occurred from the date on which the vacancy occurs.

(2) The term of office of a member elected upon an election being declared void, or elected or nominated to fill a casual vacancy occurring by reason of death, resignation, removal or otherwise, shall commence from the date of the notification of his election or nomination, as the case may be, or from such later date, if any, as may be specified in that notification, and shall be the period for which the person whose election has been declared void or the member whose place he fills, as the case may be, would, at such date, have been entitled, in the ordinary course of events, to retain office if the election had not been declared void, or the vacancy had not occurred

(3) A person ceasing to be a member by reason of the expiry of his term of office shall, if otherwise qualified, be eligible for re-election or re-nomination.

ReBlSnatlon of members,

10. (1) A member (other than the Chairman or a member nominated ex officio) wishing to resign his office, may forward his resignation in writing through the Chairman to the Chief Commissioner.

(2) When the acceptance of the resignation by the Chief Commissioner has been communicated to the Board, the member shall be deemed to have vacated his seat.

I'owers of Chief Commissioner to remove members.

11. (1) The Chief Commissioner may, by notification, remove any member-—

(a) if he has been declared, by notification, to be disqualified for employment in, or has been dismissed from, the public service, for any reason which implies, in the opinion of the Chief Commissioner, a defect of character which unfits him to be a member; or "i*T SEC. 1] fttE GAZETTE OF iNplA EXKtA<Mtf)lNAA¥ a;

(b) if he has absented himself for more than three consecutive months from the meetings of the Board and is unable tc explain such absence to the satisfaction of the Board; or

(c) if, in the opinion of the Chief Commissioner, he has flagrantly abused his position as a member; or

(d) if he has voluntarily acquired the citizenship of a State other than India, or is under any acknowledgment of allegiance or adherence to such State; or

(e) if he has, since his election or nomination, incurred any of the disqualifications specified in section 30.

(2) Before issuing any notification under clause (a) of sub-section

(1), the Chief Commissioner shall give reasonable opportunity .to the member of being heard.

(3) (a) A member removed under clause (b) of sub-section (1), shall be eligible for re-election or re-nomination, if otherwise qualified;

(b) a member removed under clause (c) of sub-section (1) shall not be so eligible until after the expiry of a period of three years from the date of his removal;

(c) a member removed under clause (d) of sub-section (1) shall not be so eligible until he is declared by the Central Government to be no longer ineligible;

(d) a member removed under clause (e) of sub-section (1) shall not be so eligible as long as he continues to remain subject to the disqualification which necessitated his removal;

(e) a member removed under any other provisions of sub-section

(1) shall not be so eligible until he is declared by the Chief Commissioner to be no longer ineligible.

12. (2) Vacancies on a Board occurring by reason of the normal expiration of the term of office of elected members shall be filled at ordinary elections.

Filling of vacancies on Board.

(2) A vacancy occurring by reason of the death, resignation, removal or voidance of the election of an elected member, shall be filled at a casual election:

Provided that, where the term of office of the vacating member would, in the ordinary course of events, have determined within six months of the occurrence of the vacancy, the Board may direct that the vacancy shall be left unfilled until the next ordinarv elections.

(3) In the case of a casual vacancy in the office of a nominated member, the Chief Commissioner may nominate another member in his place.

C. Chairman and Vice-Chairmen

13. As soon as may be after the formation of a Board, the Chief Commissioner shall nominate any salaried servant of Government or Nomination of Chairman.

2% THE GAZETTE OF I t tDlA EXTRAORDINARY t^ART 11 any other person who is, or is qualified for election as, a member to be the Chairman of the Board:

Provided that the Chief Commissioner may, by notification, direct in the case of such Board as may be specified in the notification, any salaried servant of Government shall be the ex officio Chairman.

Election of Vice-Chair man.

Terms of offices of Chairman and Vice- Chairman.

14. Every Board shall, at a special meeting, elect one or two of its members to be the Vice-Chairman or Vice-Chairmen, and may by resolution regulate the precedence of the Vice-Chairmen.

15. (2) The term of office of a Chairman nominated under subsection (1) of section 13, shall continue during the pleasure of the Chief Commissioner.

(2) The term of office of a Vice-Chairman shall be one year from the date of his election as such or the residue of his term of office as a member, whichever is less.

(3) A Chairman or Vice-Chairman whose term of office has expired shall, if otherwise qualified, be eligible for being re-nominated or re-elected, as such.

Resignation or removal of Chairman or Vice- Chairman.

16. (1) A Chairman, not being a salaried servant of Government nominated under sub-section (2) of section 13, may resign his office, and, on his resignation being accepted by the Chief Commissioner, his office shall be deemed vacant.

(2) A Vice-Chairman may resign his office, and, on his resignation being communicated to the Board, his office shall be deemed vacant.

Appointment of Sub-Committees.

D. Sub-Committee3

17. (1) A Board may—

(a) by bye-laws establish such sub-committees as it thinks fit for the purpose of exercising such powers, performing such duties or discharging such functions, as may respectively be delegated to them by the Board under the provisions of this Regulation;

(fa) by a resolution appoint such members, with one of them as convener, as it thinks fit, for a period not exceeding one year, to any sub-committee so established; and

(c) by a resolution remove any member or convener appointed under clause (b).

(2) Notwithstanding anything contained in this Regulation, a Board may, by a resolution supported by not less than one-half of the total number of members for the time being holding office, appoint as members of a sub-committee persons, not being members of the Board, who, in the opinion of the Board, possess special qualifications for serving on such sub-committee:

Provided that the number of persons so appointed shall not exceed one-third of the total number of members of the sub-committee.

E. Joint Committees Joint Committee*.

18. A Board may concur with any other Board, or with more than one Board, in appointing, out of their respective bodies, a joint committee, for any purpose in which they are jointly interested, and SlC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 29 in delegating to any such joint committee any power which might be exercised by either or any of the Boards concerned:

Provided that no joint committee shall be appointed in pursuance of such concurrence without the previous approval of the Deputy Commissioner.

F. Officers and servants 19- Every Board shall have a Secretary who shall be a whole-time employee of the Board and shall be appointed by the Chief Commissioner.

Secretary of the Board.

20. When a member is appointed as Secretary, he shall receive no remuneration in respect of his services and in the case of any other person appointed as Secretary, the pay, allowances and other conditions of service shall be such as may be determined by the Chief Commissioner.

Remuneration payable to Secretary.

21. (1) A Board may, by special resolution, and, if so required by the Chief Commissioner, shall appoint a Health Officer, an Engineer or a Water-works or Electrical Engineer.

(2) Each such appointment, and the salary and other conditions attaching thereto, shall be subject to the approval of the Chief Commissioner Appointment of Health Officer and Engineer!.

(3) If a Board, when required by the Chief Commissioner to do so, fails within a reasonable time to appoint any such officer as aforesaid, the Chief Commissioner may appoint him, and any officer so appointed shall be deemed to have been appointed by the Board.

22. (i) A Board may, by special resolution and not otherwise, punish, dismiss or remove its Health Officer, Engineer or Waterworks or Electrical Engineer:

Provided that no such resolution as aforesaid shall be proposed until the officer concerned except when he is to be punished, dismisfeed or removed on the ground of his conviction on a criminal charge, has been given a reasonable opportunity of showing cause against the action proposed to be taken in regard to him:

Provided further that, where the officer concerned is in the service of Government and his services have been wholly or partly lent to the Board, no such resolution as aforesaid in respect of him shall be proposed, except with the previous sanction of the Chief Commissioner or of the head of his parent department, as the case may be.

(2) A resolution punishing, dismissing or removing any of the aforesaid officers shall be communicated to the officer concerned and shall not take effect until the expiration of fifteen days from the date when the communication was served on him, or, in the event of an appeal being filed by him under sub-section (3), until the appeal is decided.

(3) Any of the aforesaid officers may, within fifteen days of the receipt of notice of a resolution of punishment, dismissal or removal, appeal to the Chief Commissioner through the Deputy Commissioner, and the Chief Commissioner shall thereupon either allow, disallow or vary the punishment, dismissal or removal.

(4) On receiving an appeal under sub-section (3), the Chief Commissioner may, if he thinks fit, suspend the officer concerned pending the decision of the appeal.

i i 7 o G o f I.—a Punishment and dismissal, etc,, of Health Officer and Engineers.

3o THE GAZETTE OF INDIA EXTRAORDINARY [PART II

(5) The Chief Commissioner shall have authority to require, in accordance with the procedure laid down in this section, the dismissal or removal of any of the aforesaid officers in the case of proved incompetency.

•mployment of other officers and servants.

23. Subjeqt to the provisions of this Regulation and the rules and bye-laws made thereunder, a Board may, with the previous approval of the Deputy Commissioner, employ such other officers and servants including a contingent of sweepers as may be necessary or proper for the efficient execution of its duties, and may assign to such officers and servant.; including sweepers such pay as it thlnki fit;

Provided that a Bor^d may, without such approval but subject to the provisions as aforesaid, employ such officers or servants whose monthly emoluments, in any individual case, do not exceed one hundred rupees.

Pensions, leave allowances and provident funds.

24. (1) If an officer or servant of a Board is a person in the service of Government, the Board shall—

(o) if hi3 services are wholly lent to it, contribute to hi* pension, gratuity and leave allowances in accordance with the rules for the time being governing his conditions of service under Government; and

(b) if he devotes only a part of his time to the performance of duties on behalf of the Board, contribute to his pension, gratuity and leave allowances in such proportion as may be determined by the Chief Commissioner.

(2) In the case of an officer or servant of a Board who is not a Government official, the Board may, subject to such conditions as the Chief Commissioner may by rule prescribe, grant him leave, absentee or acting allowance, and—

(a) if his pay is less than twenty rupees a month grant him a gratuity on retirement; or

(b) establish and maintain a provident or annuity fund and compel him to contribute thereto; or

(c) where such a fund has not been established or where such a fund has been established, but he has been contributing thereto for less than the whole of his service, grant him a pension or gratuity, or purchase or arrange for an annuity for him on his retirement.

(3) With the sanction of the Chief Commissioner, a Board maygrant a compassionate gratuity or grant or arrange for the purchase of an annuity to any officer or servant injured otherwise than by reason of his own default in the execution of his duty, or where such injury results in his death, to the widow, children, or other relatives dependent on him.

(4) Where an officer or servant dies in circumstances other than those referred to in sub-section (3), the Board may, with the sanction of the Chief Commissioner, grant a compassionate gratuity t« the widow, children or other relatives dependent on him.

tfrc. 1] THE GAZETTE OF INDIA EXTRAORDINARY 31

(5) A pension, gratuity or annuity shall not exceed the sum to which, under any rule, or general or special order, made by the Central Government, such officer or servant or his family would be entitled if the service had been service under Government.

(6) Nothing in this Regulation shall be deemed to prohibit the establishment of Provident Fund for officers and servants of a Board at such rates and under such conditions as the Board may, by rules to be confirmed by the Chief Commissioner, fix and apportion for such purpose.

25. (1) If a person serving or having served under a Board has been or is transferred from or to the service of Government or is partly employed by the Government anfl partly by the Board, the Board shall contribute to his pension and leave allowances to such extent as may be required by any rules made by the Government concerned in this behalf.

Peniion, etc., in case of service partly under Government and partly under Board.

(2) The Board shall not, save with the consent of the Chief Commissioner, dispense with the services of any person partly employed as aforesaid without giving the Chief Commissioner six months' previous notice.

26. No suit shall be maintainable against any officer or servant of a Board, or any member, or any person acting under the direction of such officer, servant or member in respect of anything in good faith done under this Regulation or any rule or bye^law made thereunder:

Liability of member*, officer* and •ervaatt.

Provided that every such person shall be liable for the loss, waste or misapplication of any money or other property belonging to the Board, if such loss, waste or misapplication is a direct consequence of neglect or misconduct in the discharge of his duties under this Regulation; and a suit for compensation for the same may be instituted against him by the Board with the sanction of the Deputy Commissioner, or by the Chief Commissioner.

45 •fi«o.

27. Every member and every municipal officer and servant shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.

Municipal officers to be public servants.

CHAPTER IV ELECTIONS A. Municipal wards, electoral rolls, voters and candidates for election

28. (1) Any municipal area may, for the purpose of election to the Board of that area, be divided into such number of municipal wards extending to such limits as the Chief Commissioner may, by notification, determine.

(2) For every municipal ward, there shall be an electoral roll which shall be prepared and published every year under the superintendence, direction and control of the Deputy Commissioner, and Municipal wards and electoral rollo.

32 THE GAZETTE OF INDIA EXTRAORDINARY [PART II shall contain such particulars in respect of the voters as the Chief Commissioner may, from time to time, direct:

Provided that the Chief Commissioner may, by notification, direct that no new electoral roll for any municipal ward shall be prepared and published in any particular year, and that the electoral roll previously published shall continue to be valid until the new electoral roll is published.

Qualifications for iegistralion as voter aod for candidates la electiom.

29. (1) A person shall not be deemed to be a voter of a municipal ward unless he is registered as such in the electoral roll for that ward.

(2) Subject to the provisions of this Regulation and of any oth«r law for the time being in force, every person who—

(a) is a citizen of India,

(b) has attained the age of 21 years on the 1st day of January of the year for which the electoral roll is being prepared, and

(c) has the requisite qualifications in respect of residence or business premises or taxation, shall be entitled to be registered as a voter in the electoral roll for a municipal ward:

Provided that no person shall be entitled to be so registered if he—

(i) is of unsound mind and stands so declared by a competent court; or

(il) is for the time being disqualified from voting under the provisions of section 38 or any other law relating to corrupt and illegal practices and other offences in connection with elections:

Provided further that no person shall be entitled to be so registered in the electoral rools for more than one such ward in a municipal area or more than once in any electoral roll.

(3) For the purpose of sub-section (2), a person shall be deemed to have requisite qualifications—

(a) in respect of residence, if he has ordinarily resided in a dwelling (other than as an inmate or a patient fai a prison or hospital) in the municipal ward concerned, for a period of not less than twelve months immediately preceding the 1st day of January of the year for which the electoral roll Is being prepared;

(b) In respect of business premises, if he occupied any business premises in the municipal ward concerned, for a period of not less than twelve months immediately preceding the 1st day of January of the year for which the electoral roll Is being prepared; and

(c) in respect of taxation, if he owns within the limits of the municipal ward concerned immovable property which is assessed to any municipal tax on the 1st day of April of the year Immediately preceding the year for which the electoral roll is beinjj prepared.

flic. I] THE GAZETTE OF INDIA EXTRAORDINARY 33

(4) Every person who is a voter of a municipal ward within a municipal area and who, for a period of not less than six months commencing from the 1st day of January of the year during which an election is to be held, has been residing in that municipal area, shall, subject to the provisions of this Regulation and any other law for the time being in force, be qualified to be a candidate for election as a member of the Board in that municipal area.

30. (1) A person shall be disqualified for being elected as, and for being1, a member— Dik)uaHflcationa for membenhip.

(c) if he is an undischarged Insolvent;

(b) if he is not eligible for election or nomination under the provisions of section 11 or section 38;

(c) if he has been convicted by a criminal court of any offence and sentenced to whipping or to imprisonment for a term exceeding six months, unless a period of one year has elapsed since the expiry of the sentence;

(d) if he, whether by himself or by any person or body of persons in trust for him or for his benefit or on his account, has any share or interest in a contract for the supply of goods to, or for the execution of any work, or the performance of any services undertaken by, the Board, unless such contract is a contract between a co-operative society and the Board; or

(e) if he has been dismissed from service under Government for corruption or disloyalty to the State, or from service under any Board for corruption, unless a period of three yearn has elapsed since his dismissal.

(2) No person who is in the service of Government shall be eli* gible for being elected as a member.

B. Election petitions

31. (1) The election of any person as a member may be questioned by an-election petition on the ground— Powtf t* question •lection.

(a) that such person has committed during or in respect of the election any corrupt or illegal practice as hereinafter defined;

(b) that such person was declared to be elected by reason of the improper rejection or admission of one or more votes, or that, for any other reason, he was not duly elected by a majority of lawful votes; or

(c) that such person was disqualified for being elected as a member under any of the provisions of this Regulation.

(2) The election of any person as a member shall not be questioned—

(a) on the ground that the name of any person qualified to vote has been omitted from, or the name of any person not qualified to vote has been inserted in, the electoral roll or rolls; or

(b) on the ground of any non-compliance with this Regulation or any rule, or of any mistake in the forms required thereby, or of any error, irregularity or informality on the part of the 54 THE GAZETTE OF INDIA EXTRAORDINARY [PAUT II Definition of "corrupt practice" and" illegal practice.

officer or officers charged with carrying out this Regulation or any rule, unless such non-compliance, mistake, error, irregularity or informality has materially affected the result of the election,

32. (1) A person shall be deemed to have committed a corrupt practice who directly or indirectly, by himself or by any other person,—

(i) induces or attempts to induce by fraud, intentional misrepresentation, coercion or threat of injury, any voter to give or to refrain from giving a vote in favour of any candidate;

(U) with a view to inducing any voter to give or to refrain from giving a vote in favour of any candidate, offers or gives any money, or valuable consideration, or any place or employment, or holds out any promise of individual advantage or profit to any person;

(Hi) gives or procures the giving of a vote in the name of a voter who is not the person giving such vote; *

(iv) abets (within the meaning of the Indian Penal Code) the doing of any of the acts specified in clauses (i), (ii) or (Hi);

or

(v) commits any of the practices specified in sections 123 and 124 of the Representation of the People Act, 1951.

(2) A person shall be deemed to have committed an illegal practice who, directly or indirectly, by himself or by any other person, commits any of the practices specified in section 125 of the Representation of the People Act, 1951.

Explanation.—A "promise of individual advantage or profit to any person" includes a promise for the benefit of the person himself, or of any one in whom he is interested, but does not include a promise to vote for or against any particular municipal measure.

45 e ittia.

43 el" 1951.

43 of 1951.

Form «nd presentation of election petition.

33. (1) An election petition or any application relating to the hearing of an election petition shall be presented to the District Judge within seven days from the date on which the result of the election was notified and shall specify the ground or grounds on which the election is questioned, and shall contain a summary of the circumstances alleged to justify the election being questioned on such grounds.

(2) The petition may be presented by any candidate in whose favour votes have been recorded and who claims in the petition to be declared elected in place of the person whose election is questioned, or by ten or more voters of the municipal area.

(3) The person whose election is questioned and, where the petitioner claims that any other candidate shall be declared elected in plade of such person, every unsuccessful candidate who has polled more votes than such other candidate, shall be made a respondent to the petition.

SEC. 1] THE GAZETTE! OF INDIA EXTRAORDINARY- 35

34. Any respondent may give evidence to prove that any person in respect of whom a claim is made that such person be declared elected in his place or in priority to him, should not be declared so elected, in the same manner as if he had presented a petition against the election of such person.

Recriminatory proceedings In election dispute >• 5 »f I»»l.

35. (1) Save as otherwise provided by this Regulation or by any rule made thereunder, the procedure provided in the Code of Civil Procedure, 1908, in regard to suits shall, in so far as it may be applicable, be followed in the hearing of election petitions by the District Judge:

Procedure foi hearing of election petition!.

Provided that—

(a) two or more persons whose election is called in question, may be made respondents to the same petition and their cases may be tried at the same time, and any two or more election petitions may be heard together; but so far as is consistent with such joint trial or hearing, the petition shall be deemed to be a separate petition against each respondent;

(b) the District Judge shall not be required to record 01 have recorded the evidence in full, but shall make a memorandum of the evidence sufficient in his opinion for the purpose of deciding the case;

(c) the District Judge may, at any stage of the proceedings, require the petitioner to give security or further security for the payment of all costs incurred or likely to be incurred by any respondent; and

(d) the District Judge, for the purpose of deciding any issue, shall only be bound to require the production of or to receive so much evidence, oral or documentary, as he may consider necessary.

(2) An order for the payment of costs, or an order for the realization of a security bond for costs passed by the District Judge, shall be executed in the same manner as if the amount to be recovered was an arnear of land revenue.

36. (1) If the District Judge, after making such inquiry as he thinks necessary, finds, in respect of any person whose election is called in question by a petition, that his election was valid, the petition shall be dismissed against such person with costs Findiaj »f District Jodie.

(2) If the District Judge finds that the election of any person was invalid, he shall either—

(a) declare a casual vacancy to have arisen, or

(b) declare another candidate to have been duly elected, whichever course appears, in the particular circumstances of the case, to be more appropriate; and in either case the District Judge may award costs in his discretion.

(3) In the event of the District Judge declaring a casual vacancy to have arisen, he shall direct the Board to take proceedings for filling the vacancy.

3<5 THK GA2BTTE 6 P INDIA EXTRAORDINARY [PART II election.

87. (1) Notwithstanding anything contained in section 36, if the District Judge, in the course of hearing an election petition, 1B of the opinion that the evidence discloses that corrupt or illegal practices at the election proceedings in question, have prevailed to such an extent as to render it advisable to set aside the whole of election proceedings, he shall pass a conditional order to this effect, and give notice thereof to every candidate declared elected who has not already been made a party in the case, calling upon such candidate to show cause why such conditional order should not be made final.

(2) Thereupon every such candidate may appear and show cause, and may have re-called for the purpose of putting questions to him, any witness who has appeared in the case.

(3) The District Judge shall thereafter either cancel the conditional order or make it absolute in which case he shall direct the Board to take measures for holding fresh election proceedings.

Disqualification for corrupt or illegftl practice.

38. The District Judge may declare any candidate found to have committed any corrupt or illegal practice to be ineligible for being a member, or for being appointed or retained in any office or place in the gift or at the disposal of the Board, or for being registered aa a voter, for such period not exceeding five years as the District Judge may determine.

Conduet of election* *nd kindred matter*.

C- Election rules

39. The Chief Commissioner may, by notification, make rules consistent with this Regulation for the purpose of regulating all or any of the following matters, namely: —

(a) the preparation and revision of electoral rolls, and the adjudication of claims to be registered as voters and objections to registration;

(b) the nomination of candidates;

(c) the dates, time, and manner of holding elections, general or casual;

(d) the number of representatives proper for each ward and reservation of seats (if any) for women;

(c) any other matter relating to elections or election petitions in respect of which this Regulation makes no provision or insufficient provision; and

(f) any other matter necessary for securing the due constitution of Boards.

CHAPTER V DUTIES AND POWERS OF MUNICIPAL AUTHORITIES A. Duties and powers of Boards Dodei of Boaidt.

•40. Subject to such exceptions and conditions as the Chief Commissioner may, from time to time, make and impose, it shall be the duty of every Board to make reasonable provision within the municipal area for—

(a) lighting public streets and public placaa;

3EC. 1J THE GAZETTE OF INDIA EXTRAORDINARY 37

(b) watering public streets and public places;

(c) cleansing public streets, public places and drains, remcr ing noxious vegetation and abating all public nuisances;

(d) house-scavenging and making arrangement for conse;

vancy in dwelling places;

(e) disposing of night-soil and rubbish;

(f) regulating offensive, dangeiious and obnoxious trade:

callings or practices;

(g) removing, on the ground ol public safety, health or cor venience, undesirable obstructions and projections in streets c public places;

(h) securing or removing dangerous buildings or places;

(i) acquiring, maintaining, changing and regulating place for the disposal of the dead;

(j) constructing, altering, and maintaining public street other than major roads, culverts, markets, slaughter-house;

latrines, privies, urinals, drains, drainage-works, and sewerage works, subject to the direction and general control of the Publi Works Department;

(k) planting and maintaining trees on road-sides and othe public places;

(I) providing a sufficient supply of pure and wholesoiw water used for human consumption and preventing pollution 0 such water;

(m) registering births and deaths;

(n) establishing and maintaining a system of public vaccina tion;

(0) rendering assistance in extinguishing fires and protecting life and property when fires occur;

(p) taking such measures as may be required to prevent th« out-break of, or to suppress and prevent the recurrence of infectious and contagious diseases;

(q) maintaining and developing the value of property vested in, or entrusted to, the management of the Board;

(r) preparing such returns, statements and reports as the Chief Commissioner may require the Board to submit; and

(s) fulfilling any obligation imposed upon it by law.

41. (1) The Chief Commissioner may, with the consent of a Board, direct that the Board shall make provision for any of the following matters within the municipal area, subject to any exceptions and conditions that may be laid down by the Chief Commissioner, namely: — Discretionary functions of Boauds.

(a) laying out, in areas whether previously built or not, new public 'streets and acquiring land for that purpose and for the construction of buildings to abut on such streets;

(b) constructing, establishing or maintaining public parks, gardens, libraries, museums, halls, offices, Dharmashalas, resthouses, encamping grounds, poor-houses, dairies, baths, bathing H70G. of I.—3 3R THE GAZETTE OF INDIA EXTRAORDINARY [PART II ghats, washing places, drinking fountains, tanks, wells, dams and other works of public utility;

(c) reclaiming unhealthy localities;

(d) furthering educational objects;

(c) taking of census and registration of vital statistics;

(/) supporting public hospitals and dispensaries;

(g) making arrangements for the confinement of destruction of stray dogs;

(h) securing, or assisting the securing of, suitable places for the carrying on of any dangerous or offensive trade or manufacture;

(0 establishing and managing .pounds and performing such functions and of the State Government and the Magistrate of the district as may be transferred to the Board under section 31 of the Cattle-trespass Act, 1871;

i of 1871

(j) holding fairs and exhibitions, and arranging entertainments, functions and public receptions, with the previous approval of the Deputy Commissioner; and

(k) adopting any measure, other than a measure specified in section 40 or in this sub-section likely to promote the public safety, health or convenience.

(2) A Board may, with the previous approval of the Chief Commissioner, make provisions for the extension beyond the limits of the municipal area of the benefits of any municipal undertaking.

(3) A Board may also make provision within or beyond the limits of the municipal area for the doing of anything whereon expenditure is declared by the Chief Commissioner or by the Board with the sanction of the Chief Commissioner, to be an appropriate charge on the municipal fund.

Delegation ol powers of Board.

42. (1) A Board may, subject to the provisions of section 54, by bye-law, empower a sub-committee or the Chairman, or a Vice- Chairman, or any member, to exercise and perform, subject to such conditions, restrictions and limitation* as may be imposed by the Board, all or any of the powers and duties conferred or imposed on the Board by any of the provisions of this Regulation.

(2) The bye-law made under sub-section (1) may provide that any orders passed in the exercise of the powers or performance of the duties so delegated shall, within such time as may be therein prescribed, be subject to appeal to, or revision by, the Board.

B. Duties of Chairman and Vice-Chairmen Duties of Chairman

43. It shall be the duty of the Chairman of a Board—

(a) unless prevented by reasonable cause, to convene and preside at all meetings of the Board and to control in accordance with the bye-laws made in this behalf, the transaction of business thereat;

(b) to watch over the financial, and superintend the executive, administration of the Board and to bring to the notice of the Board any defect therein coming to his knowledge; and &EC. 1) THE GAZETTE OF ItTOIA EX'TRAORDltiASV 3£

(c) to perform such other duties as are required of or may be imposed upon him by or under this Regulation.

44. (1) It shall be the duty of the senior Vice-Chairman present— Dution of Vice-Chairman.

(a) to perform, during the temporary absence of the Chairman or during a vacancy in the office of Chairman, the duties of the Chairman described in section 43; and

(b) to perform such other duties as are required of or may be imposed upon him by or under this Regulation.

(2) A Vice-Chairman performing the duties of the Chairman in the circumstances stated in clause (a) of sub-section (1), shall have all the powers conferred on the Chairman by or under this Regulation.

C. Emergency powers

45. (1) In cases of emergency, the Chairman of a Board may direct the execution of any work or tjhe doing of any act which the Board is empowered to execute or do; and the immediate execution or doing of which is, in his opinion, necessary for the preservation of the valuable property or for the safety of the public, and may also direct that the expense of executing such work or doing such act shall be paid from the municipal fund:

Extraordinary power s of Chairman in cases of emer-^ gency.

Provided that every direction given under this section shall be reported to the Board at its next following meeting.

(2) The Chairman shall not act under this section in contravention of any express order of the Board.

(3) The Chairman may prohibit, until the matter has been considered by the Board, the doing of any act which is, in his opinion, undesirable in the public interest, provided that the act is one which the Board has power to prohibit.

(4) No direction given under this section shall be questioned in any court on the ground that the case was not one of emergency.

CHAPTER VI TRANSACTION OF MUNICIPAL BUSINESS A. Meetings

46. (1) Every Board shall meet for the transaction of business at least once in every month at such time as may be fixed by the bye-laws.

Ordinary and special meetings.

(2) The Chairman may, whenever he thinks fit, and shall, on a requisition made in writing in this behalf by not less than one-fifth of the members, convene an ordinary or a special meeting at any other time.

(3) Every meeting of a Board shall be either ordinary or special.

(4) Any business of the Board may be transacted at an ordinary meeting unless required by this Regulation or the rules made thereunder to be transacted at a special meeting.

4o THE GAZETTE OF INDIA EXTRAORDINARY [PART It Quotum 47. (1) The quorum necessary for the transaction of business at a special meeting of a Board shall be one-half of the number of members actually serving for the time being, but shall not be less than three.

(2) The quorum necessary for the transaction of business at an ordinary meeting of a Board shall be one-third of the number of members serving for the time being, but shall not be less than three:

Provided that, if at any ordinary or special meeting a quorum is not present, the Chairman shall adjourn the meeting to such other day as he may think fit, and that the business which would have been brought before the original meeting if there had been a quorum present, shall be brought before, and transacted at, the adjourned meeting whether there be a quorum present thereat or not.

Chairman of meeting.

48. (1) At every meeting of a Board, the Chairman, if present, shall preside.

(2) If the Chairman is not present, his place shall be taken by the Vice-Chairman and if there be two Vice-Chairmen then by the Senior Vice-Chairman and if he too is absent, by the Junior Vice- Chairman.

(3) If there be no Chairman or Vice-Chairman present, such one of the members as the members present may elect, shall preside as Chairman.

Vole of majority decisive.

49. Save as otherwise provided by this Regulation or any rule, all questions which come up at any meeting of a Board, shall be decided.by a majority of the votes of the members present, the Chairman of the meeting, in case of an equality of votes, having a second or casting vote.

Adjournments.

50. Any meeting of a Board may, with the consent of a majority of the members present thereat, be adjourned to some other time, and the business left undisposed of at such meeting, shall be carried over with priority to the adjourned meeting.

Cancellation of resolutions.

ai. INO resolution oi a rsoara snau ae moainea or cancelled within six months after the passing thereof—

(o) unless previous notice has been given to the members setting forth fully the resolution it is proposed to modify or cancel and the motion or proposition for its modification or cancellation; and

(b) otherwise than by a resolution supported by not less than one-half of the total number of members serving at the time.

RcCord and publication of proceedings.

52. (2) Minutes of the proceedings at each meeting of a Board shall be drawn up and recorded in a book to be kept for the purpose, shall be signed by the Chairman of the meeting or of the next ensuing meeting, shall be published in such manner as the Chief Commissioner may direct, and shall, at all reasonable times and without charge, be open to inspection by any inhabitant of the municipal area.

(2) A copy of every resolution passed at any meeting of a Board shall, within ten days from the date of the meeting, be forwarded to the Deputy Commissioner.

&EC. 1] tHil CtA^ETTE OF INDIA EXTRAORDINARY 4 i

53. A Board may make bye-laws consistent with this Regulation and with the rules made thereunder to provide for all or any of the iollowing matters, namely: — Bye-laws for conduct of business.

(a) the time and place of its meetings;

(b) the manner in which notice of ordinary and special meetings and adjourned meetings shall be given;

(c) the conduct of proceedings at meetings and the adjournment of meetings;

(d) the custody of the common seal and the purposes for which it shall be used;

(e) the procedure of sub-committees appointed under section 17, the filling of casual vacancies therein, the number necessary to form a quorum at meeting thereof, and other matters relating to such committees;

(/) the person by whom receipts may be granted on behalf of the Board for money received under this Regulation;

(g) the appointment, duties, executive powers, leave, suspension and removal of its officers and servants; and

(h) all other similar matters.

B. Contracts and conveyances

54. (1) A Board may, subject to the provisions of this Regulation, delegate to one or more of its members the power of entering on its behalf into any particular contract whereof the value or amount does not exceed two hundred rupees or into any class of such contracts.

Authority to contract.

(2) No contract by or on behalf o± a Board whereof the value or amount exceeds two hundred rupees, shall be entered into until it has been sanctioned at a meeting of the Board.

55. (1) Every contract made by or on behalf of a Board whereof the value or amount exceeds one hundred rupees, shall be in writing and shall be signed by two members, of whom the Chairman or a Vice-Chairman shall be one, and countersigned by the Secretary:

Motfeof executing contract! and transfer of property.

Provided that, when the power of entering into any contract on behalf of the Board has been delegated under section 54, the signature or signatures of the member or members to whom the power has been delegated shall be sufficient.

(2) Every transfer of immovable property belonging to a Board other than a lease for a term not exceeding one year, shall be made by an instrument in writing, executed by the Chairman or a Vice- Chairman and by at least two members of the Board whose execution thereof shall be attested by the Secretary.

(3) No contract or transfer executed otherwise than in conformity with the provisions of this section shall be binding on a Board.

C. Municipal budget 5fi- (1) Every Board shall have prepared and laid before it, at a meeting to be held in every year before such date as Is fixed by rule in this behalf, a complete account of the actual and expected Budget.

42 THE GAZETTE OF INDIA EXTRAORDINARY [PART II receipts and expenditure for the year ending on the thirty-first day of March next following such date, together with a budget estimate of the income and expenditure of the Board for the year commencing on the first day of April next following.

(2) The Board shall at such meeting decide upon the appropriations and the ways and means contained in the budget estimate and, by special resolution, sanction a budget which shall be submitted to the Chief Commissioner through the Deputy Commissioner for information.

(3) The Board may vary or alter from time to time as circumstances may render desirable, by special resolution, the budget sanctioned under sub-section (2).

Revised budget.

57. As soon as may be after the first day of October, a revised budget for the year shall be framed and such revised budget shall, so far as may be, be subject to all the provisions applicable to a budget made under section 56.

Special provisions as to budget.

58. (1) In framing a budget, the Board shall provide for the maintenance of such minimum closing balance (if any) as the Chief Commissioner may, by order in writing, prescribe.

(2) Notwithstanding anything contained in this Regulation, the Chief Commissioner may, by order in writing, direct that the budget of a Board shall be subject to the sanction of the Deputy Commissioner or, where the Deputy Commissioner is the ex ojficio Chairman of the Board, of the Chief Commissioner, and that the power to vary or alter the budget under sub-section (3) of section 56, shall be subject to such conditions as may be imposed in the order.

Expenditure not to exceed budget allotment.

59. (1) Where a budget has been passed, the Board shall not incur any expenditure under any of the heads of the budget, other than a head providing for the refund of taxes, in excess of the amount passed under that head, without making provision for such excess by the variation or alteration of the budget.

(2) Where any expenditure under any head providing for the refund of taxes is incurred in excess of the amount passed under that head, provision shall be made without delay for such expenditure by the variation or alteration of the budget.

Municipal fund.

CHAPTER VII MUNICIPAL FINANCE, PROPERTY AND TAXATION A. Municipal finance 60- (i) There shall be formed for each Board a fund to be called the municipal fund, and there shall be placed to the credit thereof—

(a) the proceeds of all taxes, fines (other than the fines imposed by a court), penalties and fees levied under this Regulation;

(b) all sums received by, or on behalf of, the Board under this Regulation;

SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 43

(c) all sums transferred or carried to the credit of the Board under any of the provisions of this Regulation or any other law for the time being in force;

(d) all rents and profits accruing from property vested in the Board or managed by it; and

(e) all sums assigned to the fund by the Chief Commissioner • or by any other authority, and all sums contributed thereto by any committee, authority or private person.

(2) The municipal fund shall vest in the Board, and the balance at its credit shall be kept in the Government Treasury:

Provided that any portion of such balance may, with the previous sanction of the Chief Commissioner, be kept in the Post Office Savings Bank, or be invested in such Government securities as may be approved by the Chief Commissioner:

Provided further that such sum, not exceeding an amount specified in this behalf by the Chief Commissioner, as Is required for day to day expenses of a Board, may be kept by the Board at the Municipal Office in safe custody.

61. The Central Government may, by notification, declare that all fines and any other sums recovered from persons convicted of offences committed within the municipal area against this Regulation or any rule or bye-law made thereunder, or against any other law for the time being in force, shall be carried to the credit of the Board of that area.

Certain sums may be carried to credit of Board.

62. (1) The municipal fund shall be charged with the payment of expenses on—

(i) fulfilment of any liability or obligation arising from trusts legally imposed upon, or accepted by, the Board;

Application of municipal fund.

(ii) the municipal establishment including such subscriptions and contributions as are payable by the Board under this Regulation and the rules made thereunder;

(in) auditing the accounts of the Board; and

(iv) such other matters as may be specified by the Chief Commissioner, from time to time.

(2) Subject to the charges specified in sub-section (1) and to such rules as may be made by the Chief Commissioner with respect to the priority to be given to the several duties of the Board, the municipal fund shall be applicable to the payment of expenses incurred for the purpose of any object or duty which is to be or may be undertaken by the Board in accordance with the provisions of this Regulation.

63. (1) Subject to the provisions of this Regulation, or any rule or bye-law made thereunder, every Board shall keep and maintain a detailed account of its receipts and expenditure.

Accounts and audit.

(2) The account of receipts and expenditure kept and maintained by a Board, shall be examined and audited In such manner as the Chief Commissioner may, from time to time, direct.

44 THE GAZETTE OF INDIA EXTRAORDINAKY [PART II Property vested in Board.

B. Municipal property

64. (1) Subject to any special reservation made, or to any special conditions imposed, by the Chief Commissioner, all property of the nature hereinafter in this section specified and situated within, or, where expressly so provided, beyond any municipal area, shall vest in and be under the control of the Board, and shall be held and applied by it for the purposes of this Regulation, that is to say:.—

(a) all public markets, slaughter-houses and other buildings of every description (whether within or beyond the municipal area) which have been constructed or are maintained out of the municipal fund;

(b) all public streams, tanks, wells, springs and works (whether within or beyond the municipal area) for the supply, storage or distribution of water for public purposes within the municipal area, and all bridges, buildings, engines, materials and things connected therewith or appertaining thereto, and any adjacent land (not being private property) appertaining to any public tank or well;

(c) all public sewers and drains, and all sewers, drains, culverts and water-courses in, alongside, or under any street, and all works, materials and things appertaining thereto;

(d) all dust, dirt, dung, ashes, refuse, animal-matter or filth or rubbish of any kind or dead bodies of animals, collected by the Board from the streets, houses, privies, sewers, cesspools or elsewhere or deposited in places fixed by the Board under this Regulation;

(e) all public lamps, lamp-posts and apparatus connected therewith or appertaining thereto;

(f) all land or other property, within or beyond the municipal area, transferred to the Board by the Central Government or acquired by gift, purchase, or otherwise for local public purposes; and

(g) all public streets [other than major roads] not being open spaces or lands owned by Government, and the pavements, stones and other materials thereof, and also all trees, erections, materials, implements and things provided for such streets.

(2) Where any immovable property is transferred otherwise than by sale by the Central Government to a Board for public purposes, it shall be deemed to be a condition of such transfer, unless specially provided to tne contrary, that should the property be at any time resumed by or under the authority of the Central Government, the compensation payable therefor shall, notwithstanding anything to the contrary in any law for the time being in force, in no case exceed the amount, if any, paid to the Central Government for the transfer, together with the cost or the present value, whichever is less, of any buildings erected or other works executed on the land by the Board.

SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY , 4 5

65. (1) The management, control and administration of every public institution maintained out of a municipal fund shall vest in the Board.

Management of public institutions.

(2) When any public institution has been placed under the direction, management and control of a Board, all property, endowments and funds belonging thereto shall be held by the Board in trust for the purposes to which such property, endowments and funds were lawfully applicable at the time when the institutioi was so placed:

Provided that the extent of the independent authority of the Board in respect of any such institution may be denned by the Chief Commissioner:

t of 1890.

Provided further that nothing in this section shall be held to prevent the vesting of any trust-property in the Treasurer of Charitable Endowments under the Charitable Endowments Act, 1890.

1

66. When any land, whether within or without the limits of a municipal area, is required for the purposes of Dhis Regulation, the Chief Commissioner may, at the request of the Board, take suitable step* under the provisions of any law for the time being in force, to make such land available to the Board, and, on payment by the Board of all such charges as may be determined by the Chief Commissioner, the land shall vest in the Board.

Acquisition of land.

Explanation.—When any land is required for a new street or for the improvement of an existing street, the Board may request for, in addition to the land to be occupied by the street, the land necessary for the sites of the buildings to be erected on both sides of the street, and much land shall be deemed to be required for the purposes of this Regulation.

67. (1) A Board may, subject to rules made In this behalf by the Chief Commissioner, transfer by sale, mortgage, lease, gift, exchange or otherwise any property vested in it, not being property held by it on any trust the terms of which are inconsistent with the right so to transfer.

Transfer of property vesting in Board.

(2) Notwithstanding anything contained in sub-section (1), a Board may, with the sanction of the Chief Commissioner, transfer to Government any property vesting in the Board under section 64 or section 65 but not so as to affect any trust or public rights subject to which the property is held.

9 o r 1914.

68. Nothing in this Regulation shall affect the provisions of the Local Authorities Loans Act, 1914.

C. Municipal taxation Saving of Act 9 of

1914.

69. For the purposes of this Regulation, "annual value" meansfa) in the case of land, the gross annual rent at which It may reasonably be expected to let from year to year:

Provided that, in the case of land assessed to land-revenue or of which the land-revenue has been wholly or in part exempted or remitted, the Chief Commissioner may direct that the annual D<#nition of" annual value."

1170 G. of I.—4 46 THE GAZETTE OF INDIA EXTRAORDINARY [PART II value shall be deemed to be double the amount of the landrevenue for the time being assessed on the land, whether such assessment is leviable or not, or, when the land-revenue has been wholly or in part exempted or remitted, double the amount which, but for such exemption or remission, would have been leviable;

(b) in the case of any house or building, the gross annual rent at which such house or building, together with its appurtenances and any furniture that may be let for use or enjoyment therewith, may reasonably be expected to let from year to year subject to the following deductions, namely: —

(i) such deduction not exceeding twenty per centum of the gross annual rent as the Board may consider a reasonable allowance on account of the furniture let with the house or building;

(ii) a deduction of ten per centum of the balance of the gross annual rent after allowing the deduction (if any) under sub-clause (i), for cost of repairs and for all other expenses necessary to maintain the building in a state to command such gross annual rent;

(Hi) where land is let with a building, such deduction, not exceeding twenty per centum of the gross annual rent, as the Board may consider reasonable on account of the actual expenditure (if any), annually incurred by the owner on the upkeep of the land in a state to command such gross annual rent;

(c) in the case of any house or building the gross annual rent of which cannot be determined under clause (t>), five per centum of the sum obtained by adding the estimated present cost of erecting the building, less such amount as the Board may deem reasonable to be deducted on account of depreciation (if any), to the estimated market value of the site and any land appertaining to the house or building:

Provided that—

(i) in the calculation of the annual value of any premises, no account shall be taken of any machinery thereon;

and

(ii) where, in the opinion of the Board, the annual value of any building would, by reason of exceptional circumstances, be excessive, if calculated in accordance with the foregoing provisions of this section, the Board may fix the annual value at such less amount as appears to it equitable.

Explanation I.—For the purposes of clause (b), it is immaterial whether the house or building, and the furniture and the land let for use or enjoyment therewith, are let by the same contract or by different contracts and, if by different contracts, whether such contracts are made simultaneously or at different times.

£EC. 1] THE GAZETTE OF INDIA EXTRAORDINARY qj

Explanation II.—The expression "gross annual rent" does not include any tax payable by the owner in respect of which the owner and tenant have agreed that it shall be paid by the tenant.

70. (1) Subject to such general or special orders as the Chief Commissioner may make, a Board may, in the manner provided by this Regulation, impose any of the following taxes in the whole or any part of the municipal area, namely: — TaxeB which may be Imposed.

(a) a tax on buildings or lands or both, payable by the owner, not exceeding—

(i) ten per centum of the annual value, or

(ii) one anna per square yard of the ground area per annum, or (Hi) rupees three per running foot of frontage in streets and bazars per annum,

(b) a tax on persons practising any profession or art, or carrying on any trade or calling within the municipal area:

Provided that the total amount of such tax payable by any one person, shall not exceed two hundred and fifty rupees per annum, *

(c) a tax, payable by the owner, on all or any class of vehicles, all or any class of animals, or dogs, when the vehicles, animals or dogs, as the case may be, are kept within the municipal area,

(d) a tax of the nature of a toll on vehicle! and animals used for riding, driving, draught or burden and entering the municipal area:

Provided that—

(i) no tax shall be levied in respect of any vehicle or animal for which a tax is paid under clause (c),

(ii) any owner of such vehicle or animal may compound for the tax by paying the corresponding tax under clause (c) if such tax is in force in the municipal area,

(e) an octroi or a terminal tax on animals or dogs or goods brought into or sent out of the municipal area:

Provided that no tax under this clause shall be imposed except with the previous sanction of the Chief Commissioner to the proposals for the imposition thereof,

(f) a tax to meet the cost of constructing or maintaining works for the supply of water to the municipal area, payable by the occupier or, if there be no occupier, by the owner, on the annual value of such buildings or lands as are so situated that their occupiers can benefit by the works:

Provided that the rate of tax payable by any such occupier or owner, as the case may be, shall be determined having regard, among other considerations, to the distance of the buildings or 48 THE GAZETTE OP INDIA EXTftAOHDINAkY [PART H lands from the nearest point at which the water can be delivered from the works to their level:

Provided further that no such tax shall be leviable in respect of buildings or lands which are assessed to the general water-rate or the special water-rate as hereinafter provided,

(gr) a general water-rate payable by the inhabitants of the municipal area, or a special water-rate for water supplied by the Board under section 92 which may be assessed in any form including that of charges for such supply:

Provided that no such rate shall exceed the limit or limits prescribed by the Chief Commissioner, from time to time, (h.) a lighting rate not exceeding three per centum of the annual value of holdings:

Provided that such rate shall not be levied in an area where lighting arrangements have not been made,

(i) a general conservancy rate or a rate for house scavenging on such scales, terms and conditions as may be approved by the Chief Commissioner from time to time, r(i) any other tax which may be authorised by the Chief Commissioner.

(2) Notwithstanding anything contained in this Regulation or any other law for the time being in force, the property belonging to Government shall be exempt from all taxes mentioned in clauses (a),

(c), (d), (e), (f) and (h) of sub-section (1).

(3) Notwithstanding anything contained in this Regulation, all taxes, rates, fees or cesses which were being lawfully levied before the commencement of this Regulation, shall, until some other provision is made under this Regulation, continue to be levied and collected in the same manner in which they were being levied and collected before such commencement.

Procedure in imposing • taxes. •

71. (1) Every Board shall, before imposing any tax, observe the procedure prescribed in this section.

(2) The Board shall, by a resolution passed at a special meeting" frame proposals specifying the following particulars, namely: —

(a) the nature of the tax having regard to the provisions of section 70;

(b) the persons or class of persons on whom, and the description of property or other taxable thing or the circumstances in respect of which, the tax is proposed to be levied;

(c) the amount or scale of the tax;

(d) the rules regulating the levy of the tax; and

(c) any other matter which the Chief Commissioner may, by general or special order, require to be so specified, SEC. 1] THE GAZETTE OF INDIA E t̂fRAORblkARY 49

(3) The Board shall publish the proposals in such manner as may be prescribed by the Chief Commissioner and shall also publish a notice inviting the objections and suggestions in writing of the persons likely to be affected by such proposals, within a period of not less than one month of the date of such publication.

(4) After the expiry of the period referred to in sub-section (3), the Board shall, at a special meeting, take into consideration the objections and suggestions of the aforesaid persons received (if any) and shall then either confirm its resolution referred to in subsection (2) with or without modification, amendment, addition or alterations, or abandon such resolution.

(5) When a resolution has been confirmed by the Board under sub-section (4), it shall be presented to the Chief Commissioner who may—

(i) give his approval to the resolution; or

(ii) refuse to give his approval to the resolution; or (Hi) return the resolution to the Board for reconsideration in the light of such suggestions as may be made by him.

(6) If the Chief Commissioner gives his approval to a resolution, he shall notify the resolution together with any rules which he may make under section 196 in respect of the tax and shall also specify a date, not earlier than three months from the date of such notification, from which the tax shall come into force and be levied:

Provided that a tax leviable by the year shall not come into force except on the first day of January, April, July or October in any year; and if it comes into force on any day other than the first day of April, it shall be leviable by the quarter till the first day of April then next ensuing.

(7) When the Chief Commissioner refuses to give his approval to a resolution, it shall be returned to the Board.

(S) When the Chief Commissioner returns a resolution to the Board for reconsideration, the Board may either abandon such resolution or may, after reconsideration, amend, alter or vary such resolution; and the resolution so amended, altered or varied shall be presented to the Chief Commissioner and be disposed of by him In the manner provided in sub-section (5).

(9) The procedure prescribed in this section shall apply to any proposal to increase or decrease the amount of, or to extend or curtail the scope or effect of, any tax.

(10) A notification under sub-section (6) in respect of a tax shall be conclusive evidence that such tax has been imposed in accordance with the provisions of this Regulation.

72. Notwithstanding anything contained in this Regulation if at any time it appears to the Chief Commissioner, on a complaint 'made that any tax imposed under this Regulation, is unfair in its incidence' or that the levy thereof or of any part thereof is injurious to the interest of the general public, he may require the Board to take Power of Chief Commissioner t* suspend taxes.

$6 TiSE GAZETTE OF INDIA EXTRAORDINARY LPART il within a specified period measures to remove the objection indicated by him; and, if within that period, the requirement is not complied with to the satisfaction of the Chief Commissioner, he may, by notification, suspend the levy of such tax, or of such part thereof, as the case may be, until the objection has been removed.

Preparation and publication of assessment list.

73. (1) Every Board shall cause an assessment list of all buildings and lands on which any tax is imposed to be prepared, containing—

(a) the name of the street or muhalla in which the property is situated;

(b) a description of the property sufficient for the identification thereof;

(c) the names of the owner and occupier, if known;

(d) the annual value and the particulars on which the annual value is based; and

(e) the amount of the tax assessed thereon by the Board.

(2) Every objection to a valuation or assessment shall be in give public notice thereof, and of the place where the list of a copy thereof may be inspected; and every person claiming to be either the owner or the occupier of the property included in the list, and any authorised agent of such person, shall be at liberty to inspect the list and to make extracts therefrom without charge.

Disposal of objections.

74. (1) The Board shall, at the time of the publication of the assessment list, give public notice of a time, not less than one month thereafter, when it will proceed to revise the valuation and assessment; and in all cases in which any immovable property is for the first time assessed, or the assessment thereof is increased, it shall also give notice thereof to the owner or the occupier of the property.

(2) Every objection to a valuation or assessment shall be in writing setting forth the grounds on which the valuation or assessment is disputed, and shall be left at the office of the Board before the time fixed in the notice.

(3) The Board, or such sub-committee or officer of the Board or of Government as it may by special resolution appoint in this behalf, shall consider every objection duly made and shall, after giving the objector an opportunity of being heard in support thereof either in person or by duly authorised agent, dispose it of and make such consequential amendment (if any) as is necessary in the assessment list.

Authentication of list.

75. (1) When the Board, or the sub-committee or the officer appointed in that behalf under sub-section (3) of section 74, has disposed of the objections and made the necessary amendments in the assessment list in the manner prescribed in that sub-section, the Chairman, or the members of the sub-committee or the officer as aforesaid, as the case may be, shall authenticate it and at the same time certify that no valid objection has been made to the valuation and assessment contained in the list, except in the cases in which amendments have been entered therein; and, subject to such amendments as may thereafter be duly made, the tax so assessed SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 51 shall be deemed to be the tax for the year commencing on the first day of April next ensuing and, in the case of a tax imposed for the first time, for the period between the date on which the tax comes into force and such first day of April.

(2) The list when so authenticated shall be deposited in the office of the Board, and shall there be open during office hours to all owners or occupiers of the property included therein or the authorised agents of such persons, and a public notice that it is so open shall forthwith be published.

16. (1) The Board may, after giving notice to any person affected by the amendment, of a time, not less than one month from the date of service, at which the amendment is to be made, at any time amend the list by inserting the name of any person whose name ought to have been or ought to be inserted, or by inserting any property which ought to have been or ought to be inserted, or by altering the assessment on any property which has been erroneously valued or assessed through fraud, accident or mistake, whether on the part of the Board or of the assessee, or, where in the case of a tax payable by the occupier, a change in the tenancy has taken place, by altering the name of the occupier.

Further amendments of assessment list and annual revision.

(2) Any person interested in any such amendment, may tender an objection to the Board in writing before the time fixed in the notice, and shall be allowed an opportunity of being heard in support of the same in person, or by authorised agent, as he may think fit.

(3) It shall be in the discretion of the Board to prepare a new assessment list every year, or to adopt the valuation and assessment contained in the list for any year, with such alterations as may, in particular cases, be deemed necessary, as the valuation and assessment for the year following, giving to persons affected by such alterations the same notice of the valuation and assessment as if a new assessment list had been prepared.

*n. (1) Whenever the title to or over any building or land of any person primarily liable for the payment of property taxes on such property is transferred, the transfer shall, within three months of the registration of the deed of transfer if it is registered, or if it is not registered, within three months of its execution, or if no Instrument is executed, within three months of the actual transfer, give notice in writing of such transfer to the Board.

Notice to b« given to Board of all transfers of title of persons primariJy liable to payment of property tax.

(2) Every person primarily liable for the payment of a tax on any immovable property who transfers his title to or over such property without giving notice of such transfer to the Board as aforesaid, shall, in addition to any other liability which he incurs through such neglect, continue to' be liable for the payment of all such taxes from time to time payable in respect of the said property until he gives such notice, or until the transfer shall have been recorded in the Board's books.

(3) Nothing in this section shall be held to diminish the liability of the transferee for the said taxes or to affect the prior claim of the Board for the recovery of the taxes due on any immovable property.

52 'IKE GAZETTE OV INDIA FXIPAORDINAIT/ [PAHT II Remissiom of tax on unoccupied immovable property.

78. (1) When any property assessed to a tax under clause (a), (g) or (i) of sub-section (I) of section 70, which is payable by the year or by instalments, has remained unoccupied and unproductive of rent throughout the year or the period in respeqt of which any instalment is payable, the Board shall remit the amount of the tax or of the instalment, as the case may be:

Provided that no such remission shall be granted unless notice in writing of the circumstances under which it is claimed has been given to the Board within the first month after the expiry of the period in respect of which it is so claimed.

(2) When any such property as aforesaid—

(a) has not been occupied or productive of rent for any period of not less than ninety consecutive days, or

(b) consists of separate tenements, one or more of which has or have not been occupied or productive of rent for any such period as aforesaid, or

(c) is wholly or in greater part demolished or destroyed by fire or otherwise, the Board may remit such portion (if any) of the tax or instalment as it may think equitable, but the portion so remitted shall not in any case falling only under clause (a) exceed one half of the tax or the instalment, as the case may be.

(3) The burden of proving the facts entitling any person to claim relief under this section shall lie upon him.

(4) For the purposes of this section, neither the presence of a care-taker nor the mere retention in an otherwise unoccupied dwelling-house of the furniture habitually used in it shall constitute occupation of the house.

(5) For the purposes of this section, a house shall be deemed to be productive of rent if let to a tenant who has a continuing right of occupation thereof, whether it is actually occupied by such tenant or not.

Recovery ofproperty taxes payable by owner.

79. (1) When any sum is due on account of a tax payable under , this Regulation in respect of any immovable property by the owner thereof, the Board shall cause a bill for the amount, stating the property and the period for which the charge is made, to be delivered to the person liable to pay the same.

(2) If the bill is not paid within ten days from the delivery thereof, the Board may cause a notice of demand to be served on the person liable to pay the same and, if he does not, within seven days from the service of the notice, pay the sum due, with any fee leviable for the notice, or show sufficient cause for non-payment, the sum due, with the fee, shall be deemed to be an arrear of tax.

(3) The amount of every such arrear shall, subject to any claim on behalf of Government, be a first charge on the property in respect of which it is payable, and shall, besides being recoverable in any other manner provided by this Regulation, be recoverable, on application made in this behalf by the Board to the Collector, as if the SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 53 property were an estate assessed to land-revenue and the arrear were an arrear of such revenue due thereon:

Provided that nothing in this sub-section shall authorise the arrest of a defaulter.

(4) If any tax or sum leviable under this Regulation from the uwner is recovered from the occupier, such occupier shall, in the absence of any contract to the contrary, be entitled to recover the same from the owner and may deduct the same from the rent then or thereafter due by him to the owner.

80. (1) Every person bringing or receiving within the octroi or terminal tax limits of a municipal area any article on which octroi or terminal tax is payable shall, when required by an officer duly authorised by the Board in this behalf, and so far as may be necessary for ascertaining the amount of tax chargeable,— Rower to examine article liable to octroi or terminal tax and to search.(a) permit that officer to inspect, examine, weigh or other- !

wise deal with the article; and

(b) communicate to that officer any information, and exhibit to him any bill, invoice or document of a like nature which he may possess relating to the article.

(2) If any person bringing or receiving within the octroi or terminal tax limits of a municipal area a conveyance or packing on which octroi or terminal tax is or is believed to be leviable, refuses, on the demand of an officer authorised by the Board in this behalf, to permit the officer to inspect, weigh or otherwise examine the contents of the conveyance or package for the purpose of ascertaining whether it contains any articles in respect of which octroi or terminal tax is payable, or refuses to communicate to that officer any information, or to exhibit to him any bill, invoice or document of a like nature, which he may possess relating to the article, or, with the intention of defrauding the Board, communicates any such information which is false or exhibits any such bill, invoice or document of a like nature which is false, forged or fraudulent, he shall be punishable with fine which may extend to fifty rupees.

(3) Any such person may demand that the conveyance or package or both, as the case may be, shall be taken without unnecessary delay before a member or the Secretary or a Magistrate, who shall cause the inspection to be made in his presence.

81. If goods passing the octroi or terminal tax boundary of a municipal area are liable to the payment of octroi or terminal tax, then every person who, with intention to defraud the Board, introduces or attempts to introduce within the said octroi or terminal tax boundary, any such goods upon which payment of the octroi or terminal tax due on such introduction has neither been made nor tendered, or causes or abets such introduction, shall be punishable with fine which may extend either to ten times the value of such octroi or terminal tax, or to fifty rupees, whichever amount is greater.

Penalty for evasion of octroi or terminal tax,

82. (1) In the case of non-payment of any octroi or terminal tax, on demand, the officer empowered to collect the same may seize any article on which the octroi or terminal tax is chargeable, or any part of its burden of sufficient value to satisfy the demand.

1170 G. of I.—5 Summary recovery of octroi or terminal tax.l Jj4 TftE GAZETTE OF INDIA EXTRAORDINARY tPAHT II

(2) The Board, after the lapse of five days from the seizure, and after the Issue of a proclamation fixing the time and place of sale, may cause any property so seized, or so much thereof as may_ be necessary, to be sold by public auction to satisfy the demand and the expenses occasioned by the seizure, custody and sale thereof, unless the demand and the expenses are in the meantime paid:

Provided that, by order of the Chairman or a Vice-Chairman, articles of perishable nature which cannot be kept for five days without serious risk of damage, may be sold after the lapse of such shorter time as he may, having regard to the nature of the articles, think proper.

Appeals agalntt taxation.

83. (1) An appeal against the assessment or levy of, or against the refusal to refund, any tax under this Regulation shall lie to the Deputy Commissioner or to such other officer as may be empowered by the Chief Commissioner in this behalf.

(2) If, on the hearing of an appeal under this section, any question as to the liability to, or the principle of, assessment of a tax arises, on which the officer hearing the appeal entertains reasonable doubt, he may, either of his own motion or on the application of any person interested, draw up a statement of the facts of the case and the point on which doubt is entertained, and refer the statement with his own opinion on the point for the decision of the Chief Commissioner.

(3) On a reference being made under sub-section (2), the subsequent proceedings in the case shall be, as nearly as may be, in conformity with the rules relating to references to the High Court contained In section 113 of the Code of Civil Procedure, 1908 and Order XLVI in the First Schedule to that Code. 5 of 1908.

(4) In every appeal, the costs shall be in the discretion of the officer deciding the appeal.

(5) Costs awarded under this section to a Board shall be recoverable by the Board as if they were arrears of a tax due from the appellant.

(6) If. a Board fails to pay any costs awarded to an appellant within ten days after the date of the order for payment thereof, the officer awarding the costs may order the person having custody of the balance of the municipal fund to pay the amount.

Limitation*.

84. No appeal shall be entertained under section 83, unless the appellant has paid all other municipal taxes due from him to the Board upto the date of such appeal, and unless it has teeen preferred,—

(a) where it refers to a tax on any land or building, within one month of the publication of the notice prescribed by section 75 or sub-section (3) of section 76, or of the date of the final order under section 76, as the case may be; or

(b) where it refers to any other tax, within one month of the date on which a demand was made therefor:

Provided that an appeal may be entertained after the expiry of the period referred to in clause (a) or clause (b), as the case may be, if the appellant satisfies the officer before whom the appeal is SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 55 preferred that he had sufficient cause for not presenting the appeal within that period.

85. No assessment and no charge of demand of any tax made under this Regulation, shall be impeached or affected by reason of any mistake in the name, residence, plaee of business or occupation of any person liable to pay the tax, or in the description of any property or thing liable to the tax, or of any mistake in the amount of assessment or tax, or by reason of any clerical error or other defect of form; and it shall be enough in any such tax on property or any assessment of value for the purpose of any such tax if the property taxed or assessed is so described as to be generally known;

and it shall not be necessary to name the owner or occupier thereof.

Tax not invalid for defect of form.

86. (2) A Board may exempt in whole or in part, for any period not exceeding one year, from the payment of any tax, any person who by reason of poverty is, in its opinion, unable to pay the same, and may renew such exemption as often as may be necessary.

(2) A Board, by a resolution passed at a special meeting, may—

(a) provide that any person or all persons may be allowed to compound for any tax imposed under clause (e) of sub-section (1) of section 70; or ,

(b) subject to the control of the Chief Commissioner,—

(i) abolish, suspend or reduce in amount any tax imposed under section 70; or

(ii) for special reasons exempt in whole or in part from the payment of any such tax any person or class of persons or any property or description of property.

(3) The Chief Commissioner may, by order in writing, exempt in whole or in part Irom the payment of any such tax any person or class of persons or any property or description of property.

Remissions and exemption!.

87. (1) Every person shall, on the demand of an officer duly authorised by the Board in this behalf, furnish such information as may be necessary in order to ascertain whether such person is liable to pay any municipal tax; and every hotel or lodging-house keeper or secretary of a residential club shall also, on demand made as aforesaid, furnish a list of all persons residing in such hotel, lodginghouse or club.

Duty of furnishing true inform*' tion regard' ing liability to municipal taxation.

(2) If any person so called upon to furnish 'such information omits to do so or furnishes information which is untrue, he shall be punishable with fine which may extend to one hundred rupees.

88. Subject to the provisions of sub-section (6) of section 71 and of sub-section (I) of section 75, any tax imposed under this Chapter and payable periodically shall be payable on such dates and in such instalments (ii any) as the Board may direct.

Taxes when payable.

89. No objection shall be taken to any valuation or assessment, nor shall the liability of any person to be assessed or taxed be questioned, in any other manner or by any other authority than is provided in this Regulation.

90. No refund of any tax shall be claimable by any person otherwise than in accordance witji the provisions of this Regulation and the rules.

Taxation not to be questioned except undo this Regulation.

Refund 1.

56 THE GAZETTE OF INDIA EXTRAORDINARY [PART II

CHAPTER VIII PUBLIC HEALTH AND SAFETY A. Water supply Provision of water.

91. (1) In a municipal area in which a general water-rate is levied under clause (g) of sub-section (1) of section 70, the Board shall, and in any other case a Board may, provide a supply of drinking water within the municipal area, and shall cause such tanks, reservoirs, engines, pipes, taps and other works as may be necessary for the said purpose, to be constructed and maintained, whether within or without the municipal area and shall erect sufficient standpipes or other conveniences for the gratuitous supply of water to the public.

(2) The Board shall, as far as possible, make adequate provision to ensure that such supply is continuous throughout the year, and that the water is at all times pure and flt for human consumption.

Supply of waiter.

92. (1) A Board may, on application by the owner or occupier of any building, arrange for supplying water from the nearest main to the same for domestic purposes, in such quantities as it thinks reasonable, and may, if it considers necessary, limit the amount of water to be so supplied.

Explanation.—A supply of water for domestic purposes shall not be deemed to include a supply—

(a) for animals or for washing vehicles where such animals or vehicles are kept for sale or hire;

(b) for any trade, manufacture or business;

(c) for fountains, swimming baths, or for any ornamental or mechanical purpose;

(d) for gardens or for purposes of irrigation;

(e) for watering roads or paths; or

(f) for building purpose.

(2) A Board may supply water for any purpose other than a domestic purpose on receiving an application specifying the purpose for which the supply is required and the quantity likely to be consumed:

Provided that the Board may withdraw such supply at any time if it should appear necessary to do so in order to maintain a sufficient supply of water for domestic purposes.

(3) For all water supplied under this section, payment shall be made to the Board at such special rate or rates as may be prescribed under clause (fif) of sub-section (1) of section 70.

Making connection with municipal water works.

93. Where water is to be supplied under section 92, all necessary , communication-pipes and fittings shall be supplied by the Board and the work of laying and applying such communication-pipes and fittings shall be executed by the municipal agency under the orders of the Board:

Provided that the cost of making any such connection and of all communication-pipes and fittings so supplied and of all works so SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 57 executed shall be paid by the owner or the person making the application for water supply:

Provided further that the Board may, if it thinks fit, provide a meter and charge rent for the same, or may