The tax shall be leviabte primarily from the aclual occupier of tln" f"nO oi UrifOing upon which it is assesseC, if such occupier is the owner of such land or building.
lf the land or building is not occupied by the owner himsell the tax shall be primarily leviable from -
(a) the tenant, ifthe land or building is let;
(b) the superiortenant, ifthe land or building is sublet'
(c)thepersoninwhomtherightto|etthesameVests,ifthe|andorbui|dingisun|et;
(d) the person to whom the land or building has been transfened if the owner of the land or '-'' buitOing has left the gram or cannot otherwise be found. On failure to recover any amount due on account of srih ta< the same may be recovered from the occupier of any part ofthe land or building in respect of which such tax is due and recoverable in the ratio which the Adhyaksha OeciOeO td be an equitable ratio to the amount of tax assessed on the whole land or building in the ar. henticated list.
The decision of the Adhyaksha shall be appealable to the zilla Parishad whose decision on the appeal prefened in this regard shall be final, conclusive and binding'
19. Remission or refund of tax in cases of vacancies :. Where any land or building which is assessed to a tax payaOfe by the year has remained vacant and un-productive of rent for a continuous period of three months or more during a year, the zilla Parishad shall remit the whole or any portion of the amount of tax paid or payable for such Period :
provided tnat no sucn remission or refund shall be granted unless a notice in writing of the fad of the land or building being vacant and un-productive of rent has been given to the Adhyaksha by the person seeking for such remission or refund:
prirvided further that no remission or refund shall be granted for any period previous to the date on which such notice is given to the Adhyaksha 20, Recovery of tax and issue of receipt therefore :- The tax shall be recovered or caused to be re@vered byine Cnief executive Officer and a receipt of every such payment shall be given by tne pecon receiving it.
21. FoJm of Receipt :. The Zilla Parishad shall determine the form of receipt to be issued under 20.
SCHEDULE . [See Rule I RATE OF TAX Rate of tax based on capital value 2o/o of the c,ioital value or fradion thereof.
Rate of tax besed on annual letting value 1.5o/o of the annual letting value or fraction thereof.
L24 . PART -,lll TAX ON PROFESSION, TRADES, CALLING AND EMPLOYMENT zz.n","oftaxesandprofessionsliabletopayr(1)Ataxonprofessions,trades,callingsand emotovments referred to ,n .'rrt'"-(oi of *u1ea1oj (l) oi iection 170 shall, after following the procedure ##il;'il;t,;; 5in-o l, b" i"il; 6v tn" Ziu" parishao, every half vear in every sram fallins within its jurisdiction at the rates specified in sub-rule (2) on - .(i)everycompany,firmorbusinessestab|ishmentwhichtransactsbusinessinthegramfornot|ess than sixty days in that half year; and
(ii) every personfuho in that half year - a)exercisesprofessionorartorca|lingortrans€cts.businessorho|dsappointment-privateor pubtic, in ,u"n gr"r,-ilr"noi ress tnin sixty days in the aggregate, or without such gram who iesides in it for not less than sixty days in the aggregate' or 16) ;;;il;; in iuin srrrn roi;i io{ tnri' sixty day;in ihe agsregate and is in receipt of anv pension or income from investments.
2) The rate of tax to be levied under sub-rule (1) shall be as follows' namely Every company, firm or business establishment or person specified in sub-rule lll whoiejiotal half Vearf' iilo-m'e -frori pi', r"lnry,-p"nSon o, estimated income from all sources other than agriculture amounts to - Half Yearly , Minimum 3) A person shall be chargeable in the class applicable to his aggregate income from all sources other than agiiculture specified in sub-rule (1) asbeing liable to the tax'
23.Exemptions:.(1)|faperson(whichinc|udesaCompany)haspaidforanyha|fyearthesumC|ueon i"*unt oi a tax on profession, trade, calling or employment under the Regulation or any- other law for the 1;f,1; d]"S in Orce, io a Ora- p"ncnavat, Fanchayat'samiti or any local authoritv, he.shallte exempted iroln oivrient fot the same half year to'the Zilla Parishad such tax or any tax in the.nature of such tax' by ;;,.fi;iil"t oi "ninge of ptace of business, exercise of profession or art or calling or appointment' or residence.
(2) The Zilla Parishad may exempt any one or more of the classes mentioned in sub-rule(2) of rule 22 from iiebility to pay tax on profession, trade, calling or employment:
provided that no class shall be exempted from such liability when any lower class is liable to pay the tax.
24. Power to call fora retum orassessment:. ('l) lf in the opinion of the chief Executive officer or any oth", p"r"on authorized by ihe zilla Parishad, a tax on profession, trade, calling, art or calling or "rprovr"nt is or will be due from a company or person for any half year,.he shall serve a notice on such .orfiprny oa pur.on to fumish within such'period not being less than thirty days, as may be specified in the notiie, i retunf in the form prescribed in the Schedule annexed to this part showing the income on the basis of which, according to such company or person, it or he liable to be assessed to the tax on profession, Go", ."iring or um;loyment in the half year in question. Thereupon, it shall be a binding obligation on such ;ila" or-person to submit t# retu; showing the income derived by it or him.during the half year in wnici\ srich taix is claimed orforthe corespondin6 half year of the previous year and produce any evidence on which the company or person may rely in support ofthe retum made' 1 Rs 1 OO O00/- or uowarCs Rs. 3.000/- Class I Class ll Rfl0.000f orupwardsbutbgEwE9'-!90'900t-- Rs, 1 ,500/- Class lll Rss0p00/- or upwards bU !eE,,vE9. 99pq9/-- t(S. /3u/- Class lV P" 2n ono/- or rrowards but below Rs. 30,000/- Rs. 3604 Rs. 2401 Class V Class Vl R; 5;000/- or upwards but below Rs. 10,000/- Rs. 120i- Class Vll Fs. sFdm or upwards but below Rs. 5'000/- Rs. 60/- Class Vlll ns.Zpoot- or ttt;wards bqt !4qvv 3s. J'099/-- Rs. 40^ Class lX Es"l3ddt- -orT d-STtrtueloryEq.?'099/- Rs. 20l- 25 2)|fareturnismadeasrequiredunder-sub.'ru|e(1)andthechiefExecutiveofficerorthepe|Son authorized by the Zilta parishad i$.|,o* tnat it it coire* and complete, he shall levy the tax on tne orofession, trade, art or calling "i!;"pl"yq""t trom such company or person on the basis ofsuch return' 3)lfnosuchreturnitmade,asrequirec|undersub-'u|e(1)orifthechief€-\ecutiveojficertothe oerson authorized by the Zilla p"ti.iJ ir r"tiined that any-retuin so made is inconect or incomplete' the 6;#'!;;;;;-offi.er or the ierson autrorizeo by the.zjlla Parishad shall assisn to the companv or oerson the ctass in the scate adft;i";ih; h;tf yearly income of such company or person as estimated' by him.
4)ThechiefExecutiveofficerorthepersonauthorizedbytheZil|aParishadmay,whenc|assifying.
any company or p.oon uno", ,r"#i,]" igioo'ro * g"n"t l,considerations with reference t9 the nature and reouted value of the busrness uinsaai anO the site and rental of residential and business premises' the quantity and number of articles oliri*'in, in. nrrber of persons employed and the income tax paid'
25.Returntobetreatedascon'identiat:.Al|statementsmade,thereturnsfumishedoraccountsor documents produced in *nr,"aion iitltriilL ,.r"irr*nt of profession tax by any company or person shall ii tirji.Jri *.fidential and copies thereof shall not be granted to the public'
26.Powertocal|forcsrtaininformation:.ThechiefExecutiveofficerorthepersonauthorizedbythe Zi||aParishadmay,bynot|cerequire,theowneroroccupier.ofanvbui|dingor|and,everySecretaryor Managers of Hotet, boardrng "r;U;g ii"ir*, iiru r r*idential chambers, to specify the profession' art or ca ing of every such person "riG;"r;"t, iiany paio by him and the period of such occupation.
SCHEDULE lsee rule 24) RETURN oF rNcoME FoR ^::,is,t^i[* ]:..:.T::-:Y- tl')( FoR rHE HALF YEAR
1. Name of the company or Person:
2. Description of business or profession, are or calling or appointment'
3. Income derived by tne assessee during the half-year or the conesponding half year of the previous year, from the exercisq ot anv p.resil"n,-ali oi."rring oif,ot holdinj any'appoinlment, public or private' orfrom money lending business - a) within the gram for not less than 60 days in the €ggregate duringthe half-year; -?nd ^^ - b) without rhe sram if rd;;;;;; n,{ iJsiOeO witnin the grair for not less than 60 davs in the aggregate during the half-Year'
4. Where business other than money lending is transacted exctusively within the gram - a) where income-tax nas been assessed on the company or person for year comprising the half-year -the amount of su"n *tp'ny otperson were compuled under section - " " of the Income Tax Act.....'..... forthe purpose of assessing such income tax' b) where the saio pront, #iiJinl "-rlii"i"r."rtriranle oi wnere incometax has not been assessed for the year comprising the half year - .i)theturn.overofbusinesstransacted\Mthinthegramduringtheha|f.year,or ii) where ,u"n ,ur-ou"ili not ascertainaUe, the ium-over o-f the business in the gram during the conesponding half-year ofthe previous year'
5. Where such turn-over is noi ascerlainable, the tum-over of the person partly in the gram and partly outside the gram a) the tum-over of the business transicted within the gram during the half-year' or b) where such turn-over is- not ascertainaole, the turn-over of ihe business in the gram during the corresoonding half-year of the previous year'
6. lncome derived bY the assessee -- ,J iiom ousiness transacted outside the gram' and h)fromanvDensionorinvestmentduringtheha|f-yeariftheassesseehasresidedwithintheoamfor-' ;i |".;irir; o0 davs in the aggregate during the hatf'Yea.- - ..;. L26
7. The aggregate income on the basis of which according to the company or percon it or he is liable to be assessed.
"o*i -,u LEVY OF A DUTY IN THE SHAPE OF AN ADDITIONAL STAMP DUTY ON ALL TRANSFER OF IMMOVABLE PROPERTY SITUATED WITHIN THE LOCAL LIMITS OF THE GMM/VILLAGE.
2T,Definition :. In this Part, unless there be anything repugnant to the subject, mntext or meaning - a) 'additional stamp duq/ includes a surcharge;
b) "Colledo/ mean the Colleclor of Districl; and cj transfers of -immovable property' means transfer of such property by sale, gift or usufructuary mortgaged.
29. Rate of the additional duty and procedure for its lew : (1) For the purpose of levy of additional stamp duty on all transfers of immovable property situated within the local limits of the gram/village as provided for in dause (b) of sub-.section (2) of section 170, tne Zllla Parishad shall follow the procedure prescribed in sub-rules (2) and (3).
(2) (a) The Zilla Parished shall pass a resolution at its meeting sanctioning the proposal for levy of the additional stamp duty as provided for in clause (a) of sub-section (2) of section 170, stating that the stamp duty leviable under the Indian Stamp Act, (Andaman and Nimbar lslands) Amendment Regulation, 1957 (No............ of 1957), on instruments of sale, gift and usufructuary mortgage, respectively, of immovable property shall, in the case of any such instrument relating to such transfers of immovable property situated within the local limits of the gram/village and executed on and from. the date on which the Zilla parishad notified the finalization of this proposal under sub-rule (3), be increased by a surcharge at the rate not less lhan ons.half percent and not more than one percent in the case of all transfers by sale or gift of immovable property so situated and in the case'of all transfers by sale or gift of immovable property so situated and in the case of an instrument relating to transfer of such immovable property by usufructuary mortgage, on the amount secured by the instrument as set forth in the instrument and shall be collected accordingly under the said Regulation No. 1 of 1957.
(b) The Zilla Parishad shall then notify the proposal to the general public by a notification published in the Official Gazette together with these Rules. The Zilla Parishad shall make the copies of the relevant Gazette available in the oftices of the respective Gram Panchayats, Panchayat Samitis, Zilla Parishad, Offices of the Tahsildars, Assistant Commissioners and the Deputy Commissioners. ln addition, the proposal shall also be notified by beat of drum in the grams. While publ'shing the proposal in the manner aforesaid, the Zilla Parishad shall specify in such notification, a date, not earlier than thirty days after which the Zilla Parishad shall take the proposal into consideration.
c) h said notification and the announcement by beat of drum, it shall be inter-alia stated that any person residing within or outside a gram who is likely to be adversely affeded by the proposal may make any objection or suggestion with respect to the said proposal in writing to the Zilla Parishad on or before the date specified in clause (b) or orally on any day or days on which the Zilla Parishad considers the proposal and that such objeclions or suggestions, if any, may be addressed to the Chief Executive Officer. The Zilla Parishad shall consider all objections and suggestions made under cla{rse(c) and may approve or modifi/ the proposal.
3. Where the Zilla Parishad finally decides to levy the additional stamp ddy, it shall publish a final notification in the Official Gazette specirying therein the rate at which it shall be levied and copies of such notification togetherthese Rules shall be affixed in the office specified in clause (b) of sub-rule (4. Tne Alla Parishad shall elso announce and shall give due publicity in the village ebout the contents of such notiflcation in the gram by beat of drum. The additional stamp duty shall accordingly be levied with effecl from the date of publication of the aforesaid final notification in the Offcial Gazette.
29, Who shall collect the additional stamp duty : (1) The Collector shall @llect or cause to be collected the additional stamp duty under rule 28 in the same manner as the stamp duty is mllected under the Indian Stamp Act, (Andaman and Nicobar lslands) Amendment Regulation, 1957 (No. 1'of 1957).
(2) No document liable to be charged for ihe additional stamp duty under rule 28 shall be entettained for registration by a Registrar or Sub-Registrar appointed under the lndian Registration Act, 1908, unless such additional stamp duty has been paid in respecl of such documents by the person or persons liable to pay the same.
" L27
30. Separate account to be mainEinod for collectioil of additional sta!np duty :
The Collecoi shall maintain or gause to be maintained a separate account for the additional stamp duty collection under rule 28' TheAndamanandNicobarAdministrationsha||,everyyear'afterdueappropriationofaccounts made by law in this OenaU, pa,'iJinelittaFaristraO an additional giant-in-aid approximately equal to the amount of additional stamp ourv ln ,"aount of the surcharge.levied during the previous year under rule 28 i"'i"i""J Jti.".ierof immovabte properties situated within the local limits of the grams:
provided that the Administration may reduce the sum paid or payable to-the Zilla. Parishad on account of the surcharge ," ruui"jitor ine'totat amount of.the normal grant-in-aid payable to the zilla parishad the Administrator ounng in. t"", in which additional grant-in-aid is payable or paid, as the case may De.
PART _V LEVYoFADUTY|NTHESHAPEoFANADDTTIoNALSTAMPDUTYoNALLPAYMENTSFoR ADMISSION TO ANY ENTERTAINMENT.
31. Definitions : unless there is anything repugnant to the subject, context or meaning - a)"Admissiontoanenertainment'meansadmissiontoanyp|aceinwhichtheentertainmentis held:
District in the union Te'itory;n) ;Oisirict tvtagisrrate' means the Districl Magistrate of a c) .Deputy commissioneii means oeprny cdmmissioner of a District in the union Tenitory;
ii ,E.i;"i"r""iln.lui", "nv "*r'ioition, pertormance, shows, amusement, camival game or sport to which persons are admitted for payment;
e) 'Payment for admission" includes -
(i) any pavmenr til" 'iiv ? i''t"tn, ..Yh? ll""l1s-^leen admitted to one part of a place of entertainment ir -iuurLqr.,'ntrv enti ed to another part thereof,. for qqT*i.i to which . payment invotving-;;iil;;l siamp duty in addition to the amount of additional stamp duty already Paid, is required;
tiU anv pilllneni ior seats or other accommodation in a place of entertainment;
iiiil anv balment ror a programme of synopsis of an entertainment; and iiui ini bivm"nt ror any p-urpose whatsoever connecled with an erfertainment which a person rs required to mare i conoition of attending or continuing to attend the entertainment in eddition to payment, if any' for admission to the entertainment;
0,Proprietorinre|atlontoanyentertainmentinc|udesanypersonresponsib|eforthemanagement thereof; and g) "Society" includes a GomPanY, name called.
institutions, club or other association of persons by whatsoever 32,Ratesofadditionalstampdutyonentertainmentandprocedureforitslew:- 1)TheZi|laParishadsha|||evy,collectandappropriate.adutyiniheshape.oJan€dditiona|stamp duty on ail payments to any entertainment held within the local limits of the gram by following.the proceoure prescribed in rules 3 and 4 su;h r;t; as may be fixed by it, but not less than the minimum and nol E*ieeoing tt e ma*imum rates as specified in the schedule appended to this Part of the Rules.
2)tfinrespectofanyentertainmenttowhichadmissionisgenera||yonpayment,anypersonis admitted free of charge or "t "-iua-u""6 1"t" of p"yt"nt, he shall 5e liable to pay the same amount of "JOition"f stamp duty-as would hive been payable-by him had he been admitted on full payment to the class to which he is entitled to be admitted.
3)Whgrelhepaymeniforadmissiontoanentertainmentismadebymeansofa|umpsumpaidas a subscription or contribution to tny So"iuty, oi for a season ticket or for the right to admission.to a series of ",ir"rtri"fi""t o, i" "ny entertain#ent during a certain period of time, or for any privilege, right facility or fi;;;j|5;il;tnlni rignt of admission riithout further payment or at a reduied charge, the additional it"rip OriV rt'rff be paid oin tne amornt of the lump sum, 'bui where the Adhyaksha is of the opinion that payment of tump sum or any piyment for a ticiet represents payment. for other privileges, .
rights or ;;;il;;" nesides tne admission'toan entertainment, or @vers admission to an entertainment durins any period for which the additional starnp outv is not payable, the.additional stamp duty shall be charsed on such amount as appears tO the Adhyaksha to represent the right o1 admission to entertainment in respect of which the additional stamp duty is payable.
' .128-t-
33. Manner of admission and payment : save as provided by these Rules, no. perdon.other than a person who has some duty to p"ioit' in connection ivith the entertainment or a duty imposed upon him by [w, inaf f be admitted to any entertiinment in the local limits of tie gram, o(cept with a ticket.stamped with' or impressed, embosseo, engraveJ ;r ionesive stamp (not previously used) issued bythe zilla Parishad for i#'il;;-ili;""enue anddenoting that proper additional stamp duty payable under fule 32 has been paid.
34. penalty for non.payment of additional $amp duty : 1) No person liable to pay additional stamp duty shall enter or obtain admission io an entertainment without payment of the additional stamp duty leviable under rule 32.
2) Any person who enters or obtains admission to an entertainment in contravention of the orovisioni oiJufrure (t) snatt, on conviction be punishable with fine which may extend to ten rupees' and ;i,".ifi. iiciti"" t" oe tia'ute to paytne additionat sramp duty teviabte under rute 32.
3) lf any person.liable to pay entertainmqnt_tg_ jr admitted to a place of entertainment without prvr"nii,i "JJiliJnii rt6p or-lty rIviiure under rule 32, the Propri€tor of the entertainment to which such beison is aomittea snatt, on coniiaion be punishable for every such offence with fine which may o(tend to ten rupees.
35. Revocation oflicences: (1) Notwithstanding anything contained in any other law forthe time being in foiie, but without prejuOice to the provisions of suLruie (1) of rule 34, the District Maqistrate may, by order, 1-uol" or ru.p"n,i any licence foi an entertainment granted under any law for the time being in force if the proorietor of ducn ent;rtainment is convicted under the provisions of these Rules.
1; nn order made under sub-rule (1) shall be _served upon the Proprietoiby delivering to tendeting it to him or: if it cannot be detivered or tendered, by. affrxing it on a conspicuous part of the premises where the entertainment is held.
36. Prohibition against re.sale ofticket: (1) Notwithstanding anything contained in any lawforthe time being in force, a ti;ket for admission to an entertainment shall not be resold for profit.
2) Whoever re.sells any tickets for admission to an entertainment for profit shall' on clnviction, be punishable with fine wltich may scend to ten rupees
37. Exemption : 1) The additional stamp duty shall not be charged on payments for admission to any entertainment where the Deputy Comlnissioner is satisfied that - a) the wtrole of the proceeds of the performance of the philanthropic, religious or charitable purposes; or b) the entertainment is of wholly of educational charactec or c) the entertainment is provided for partly educational or partly scientific purposes by a society not constituted or established or proftt; or d) the entertainment i5 provided by a society which is established solely for the purpose.of.promoting the interesls of any industry, induding a manufacturing industry, or agficulture, or public health and which is not constituted or established for proftt.
2) Where the Adhyaksha is satisfied that the whole of the net proceeds of the entertainment are devoted tb philanthropic, r6ligious or charitable purposes and that in calculating the net proceeds not more 163n twenty-nue perceni of tne gross proceeds hjve been deducted on ac@unt of the expenses of the entertainment, he shall re-pay ti the Proprietor for the amount of the additional stamp duty recovered in resDect of the entertainment.
3) The Adhyaksha may, by general or special order for reasons to be recorded theiein, exempt any entertainment or class of entertainment from liability to the additional stamp duty' ' 4) The Soldiers, Saitors and Airmen (other than Commissioner Officers) of the Defence Forces of' lndia in uniform, and when not in uniform, on produc{ion of their Indian Armed Forces Indian ldentity Cards or iay Book shall be exempt from paymbnt oi additional stamp duty. The words "Defence Personnel shall be printed, stamped or written on the tickets issued to such persons'.
:
entertainment thereof are devoted to
1.2q
33.Powerofentry:1)Anyof{icersauthorizedbytheDeputyCommissionerforthepurposemayenle' anv olace of entertainment whe;;; ;"fi"i;r"nt is proceeding or any place ordinarily used as a place ol eniertainment at any reasonable iiri" *iin j view to seeing whether the provisions of these Rules or an')r e!"i"*i ;ao" in"re under are being compilEd with' 2)Anypersonwhopreventsorobstructsanysuch-Officer'heshall'inadditiontoanyotne!'
nunishment to which he ,rv o"'[.ni""uni"i'r^vl"* ?"i tn" time being in force, be liable on conviction Lefore a Magistrate to a fine not exceeding ten rupees' 3) Every Otficers empowered under this rule shall be deemed to be a public servant within the ruaniniir*sl"i'i,rn ii"t1n" Indian Penal code' 1860 (Act xlv of 1860)'
39.Powertomakebye-|aws:1)TheDeputycommissionermavilakeby-lawsnotinconsistentwith these Rules for securing the p"vrln oiin"loi'itional stamp duty and generally for carrying into effecl the frovisions of these Rules, and in particulars - a)forsupplyanduseofstampsorstampedorembossedticketsorforstampingorembossingof rickets required to o" ,,j'ipJi ""i "iii"JJ and for securing the defacement of stamps when used;
b) for use of tickets covenng the admission "1 T:i9ll:l one person and that the calculation of the additional stamp duty theieon, and for payment of sucn duty bn tansfer from one part of a place of entertainment to anotneianj on payment'for seats and other accommodations;
c)forcontro||ingtheuseofbarriersofmechanica|contrivances(inc|udesprecautionoftheUseofthe same barrier o, nl"an"n;-"t 'iontiivances for payment of a difference amount) and for securtng piop"ti"*io or "omisson ny means of barriers of mechanical contrivances;
d)forrenewalofdamagedorspoi|tstampsand.fortheproceduretbbefo||owedonapplicationfor refund underthese Rutes or any'Byelaws made underthese Rules' e) for keeping of accounts of all stamps used underthese Rules; and f)forthepresentat|onanddisposa|ofapp|icationsfor'exemptionfrompaymentofadditiona|stamp'' ;;;, ;tio;iht'ieruno ttrer-eoi made under the provisions of these Rules;
2)|fanypersonacts|ncontraventionoforfai|stocomp|ywithanybyg.|awmadeunderthisru|e,he shall on conviction before a Magistrate, be liable in respect of such ofiente to a fine not exceeding ten ru0ees.
THE SCHEDULE lsee sub'rute (1) of Rule 321 RATES OF ADDITIONAL STAMP DUiY ON PAYMENTS TO ENTERTAINMENT Wherethepayment,exc|udingtheamountofentertainmenttaxIeviab|eundef-theprovisionsofthe Andaman and Nicobar rsranosi"ijeltaii;;;i i", Resurarion, 1es1 (No. 1 of lesl) as subsequentlv amended from time to time , : ; ; r: -^ ::; :;;;;; o. r; ;iii 10Vo Fyacpals lwo ruoees uul uuttr I rul E^v""" ' '"' '--- ExceedsRs.'i0.00 . . . .. ------.--.---- 1SYo 50 Exceeds rupees three Dut.ooes nor exucqqtuu' ' "!':-"'' +a"q.F*.*._-1,!,4-d-'=::'l5jif :"il,Y?H33?'**;;;u:
70 paise 90 patse
1.25 Pa'se EXCeeOS SIX rupees allu rrrry PdrJs vu' v"'" -' ------- - ' . PART _ VI RULES RELATING TO LEVY OF FEES ON REGISTRATION OF VEHICLES
40. Rate of fee : 1) rhe z taparishad sha , after following the procedure prescribed 1n .1v1st..3 and 4' undertake regisrretion of vehictes ;#;il;f ;;;r lnereior-e^it suin rates as'mav be fixed W it' but nol betow the minimu, "nd no, "*""-Jng theha"imrr rates specified in the schedule to this Pl'
Explanation : l/ehicle' includes a mechanically propelled vehicle' , 130 2) Subject to the provisioQs of sub-rule (3), the fee will be levied for the whole year beginning on the t"rApril ot eac'h year on all vehicles, owned by or inJhe possession of persons for the time being residing witnin the limits oi the gram and used within or outside the such gram, whether they are actually kept within or outside ihe limits of the gram.
3) No fee shall be levied on:
i) vehicles belonging to the Panchayat and used for service of the Panchayat;
ii)Vehic|esbe|ongingtotheGovernmentandusedforserviceoftheGovemment;
iii) vehicles used by salaried servants of the Panchayat and intended for the discharge of their duties in relation to the Panchayat not exceeding one in the case of any such salaried servant;
iv) vehicles used by Police Officers in the discharge of their official duties and certified accordingly by the Superintendent of Police concemed; and v) vehicles owned by and used by handicapped persons requiring aid of such vehicles for their movements from one place to another within or outside the limits of the gram.
41. persons liable for payment of fee : The persons whose name stands recorded in the register of fees on vehictes maintained by the zilla Parishad shall be liable forthe payment of the fee,to the Zilla Parishad, unless he has given a notice in writing to the Zilla Parishad that he has ceased to use the vehicle or has disposed it of so that a bill for payment of fee for the next year may not be served on him.
42. preparation of fegister of persons liabte to fee : The Chief Executive Officer of the Zilla Parishad shall prepare or caused to be prepared a registetr containing the names and other particulars, including addresses of persons who own or possess a vehicle, which under rule 36 is liable to registration and payment of fee.
4:!. V. ehicles to bear a number : All vehictes which are liable to registration and payment of fees shall bear a number plate in such form or design as may be provided by the Zilla Parishad at the cost of the owner or the person in possession of the vehicles. lt shall be obligatory for the persons owning or possessing vehicles to obtain such number plate from the Zilla Parishad on payment.
rt4. The Chief Executive Officer of the Zilla Parishad or the person authorized by him in this behalf shall receive the payment of the fee and give a receipt for the sam e. fhe Ztlla Pa shad shall determine the Form of such receiot.
45. Penalty : Any person who @mmits a brgach of rule 43 shall, on conviction, be punished with a fine which may extend to ten rupees, and in the case of continuing breach, with a fine which may extend to two rupees for every day during which the breach continues, after conviction for the first breach.
THE SCHEDULE lsee sub-rule(1) of rule 351 RATES OF FEES ON VEHICLES Description of vehicles Mechanically propelled vehicles of all description Private bicycle or tricycle Biiycle on hire Vehicles drawn by a single animal Vehicles drawn by two animals or more Cart or any other vehicle, excluding mechanically propelled vehicles Minimum Rs. 15.00 Rs.6.00 Rs.5.00 Rs.7.00 Rs.6.00 131 Rs.3.00
PART - VII RULES FOR LEVY OF FEES BY-THE ZILLA PARTSHAD FOR MAKING SANITARY ennaNCErvrerlrC nr Sucti Fr-nCeS oF WORSHIP OR PILGRIMAGE, FAIRS AND MELAS WITHIN ITS JURISDICTION AS MAY BE DETERMINED BY IT.
46. Rate of fees :. The zilta parishad shall, after following the procedure prescribed in rules 3 and 4' levy fees for prcviding ,rn,,rry ,rrrnl"*ents at such places of worship or pilgrimage' fairs and melas within its iurisdiction as may be d"t"-,n"id by it at and such rates as may be fixed by it but not below the minimum iates as soecified in the Schedule to this Part 2)Subjecttosub-ru|e(3),thefeesha||be|eviedondai|ybasisonallpersonsVisitingthep|acesof' worst'ip o'r pirg;image, fairs and iielas for any purpose whatsoever' including trade or business:
Providedthatthefeeinthecaseofchi|drenbetlveentheagegroupof3to12yearssha||notbe levied at more than half the rate fixed' 3)|faquestionansesastotheageofachi|d,thedecisionoftheZi|laParishadstaffassignedthe collecion'of fee-j on the spot shall be finai conclusive and binding on all concerned.
4) No fee shall be leviable on -
(i)thePanchayat.officia|spostedonofficia|dutytothep|aceofWorshiporpilgrimage,fairs and melas; and
(ii)theGovernmentservantsposjedonofficia|dutytothep|acesmentionedinc|ause(i)ofthis sub-rule.
5)NotwithstandingtheIevyofdei|yfeeundersub.rule(1),theshopkeepershavingtheirfixedshops and all persons who nave estaolisfied trade or business by fabricating temporary structures for carrying out such trade or business witntn tnelimiis of the places of worship.or pilgrimage, fairs and.melas, shall pay the il;i;;;r;;rtne entire Ouiaiion ioiwnicir sucn worship, pilgrimage, fair or melas.is held'.Such passes shall not authorize more than t*o- puitont to use it. Names 'f such person shall be -written on such il;"{ *hi;h .h"tt "t* n"", ln"ii ipJcimen dignature and photograph. .No amount of such lumpsum i"Vr*t rfrilf be refundable even if a shopkeeper abandons or closes down his trade or business or otherwise ceases to catry on sucti trade of businbss before the conclusion of the duration of the worship' pitgrimage, fairs or melagor where such duration is reduced due to some unforeseen circumstances' 47, Eslablishment of entry and exist points : The zilla Parishad shall establish as many entry and exist points as it considers necessary keeping in view the magnitude of visitors visiting the places of worship or ffi;;&.; iriri "i,.r"" ro,- ,"gutiind the__entry inro ind exist from such ptaces of the visitors while estabtishing such entry ano exrt-iiiiis,-tne 2irri Farisnao shall have due regard for safe entry and exit of visitors or their evacuation in the'event of an emergency such as break out of fire, occurrence of riot or the like situations.
48. Place of payment of fee and issue of passes : on payment of fees, passes shall be issued either at the entry point or at a place established for this purpose as near to the entry point as p,ossible' Passes in buik may be issued in aovance anJon payment dner'eof to.the Heads of lnstitutions and Organisation, Entry passes shall not be transferabt" ino "nai be valid for a single entry. At the entry point, the pass held by a visitor shall be defaced and the visitor allowed to enter :
Provided that the entry passes issued to the shopkeepers already having their shops. established and functioning and those wno iiOricate tneir temporary italls and structures lor carrying on their trade or Orrin"ri *irnii tn" places and before the commencement worships, or pilgrimages,. fairs and melas shall be valid for the entire duration o1 such worship or pilgrimage, fairs and melas and shall authorize them to make as many entries into ot eii.tr frot the place oi worship, pilgrimage, fairs or melas daily as may be necessary for ihe purposes of carrying on theirtrade or business'
49. Size, form and colour of entry passes r The zille Parishad shall determine the sizes, forms and colours of entry passes and shall have them pr,nted and kept in advance in sufficient quantity.
132
1.
SCHEDULE . [See sub-rule (f ) of rule 461 *r.i or r=r.
Per visitor Per Hawker Per shopkeeper having his fixed permanenv iemporary place of business.
Minimum Rs. 1/- per visit per day Rs-3/- Rs. 10f for entries duration Rs. 2/- per person per oay.
4. Person/persons visiting with animay animals for sale or otheMise.
NOTE: (i) Person(s) coming with dangerous or violent animals or animal(s) with abnormal behaviour posting risk to human life and property shall not be allowed an entry to the places of worship, pilgrimage, fair and melas.
(ii) Animal(s) suffering from infeclious and contiguous disease(s) shall also not be permitted to enter the place or vicinity of worship, pilgrimage, fairs and melas.
(iii) In the event of an animal causing harm to human life and property, the owner orthe person bringing such animal to the place or a vicinity of the worship, pilgrimage, fairs or melas shall be solely responsible to make good the losses sustained as a result of such harm to the human life and propefty_
PART - VIII LEVY OF WATER RATE FOR SUPPLY OF WATER FOR DRINKING, TRRIGATION OR ANY OTHER PURPOSE BY THE ZILLA PARISHAD WTHIN ITS JURISDICTION
50. Tariff for water rate : The Zilla Parishad shall, after following the procedure prescribed in rules 3 and 4,. levy, collect and appropriate water rates, where anangements for the supply of water for drinking, inigation or any other purpose is made by it within its jurisdiction, and charges for such rate will be such as may be fixed by it but not below the minimum and not exceeding the maximum rates as specified in the Schedule to this Part :
Provided that no water rate shall be leviable from the persons using or fetching drinking water from the public hydrants provided in a Oram.
5'1. Water -rate from whom primarily leviable : The Water rate shall be leviable primarily from the actual occupier of a residential building or the ownerof a commercial establishment to which thefacllity of supply of. drinking water has been provided through pipe line by the Zlla Parishad and for supply oi watei ioi inigation, commercial and other purposes, it shall be leviable from lhe owner concemed oi ihe oerson on whose requisition, the supply of water is made.
52' Where the occupier of a residential building temporarily ceases to reside in a building under his occupation or where a commercial establishment is closed down for a period not less than one month by the occupier of such building or the owner of such @mmercial establishment, as the case may be, the Zilli Parishad shall refund or remit the whole or any part of the water rate leviable by temporarily disconnecting the water supply in such cases :
Provided that no such remission or refund shall be granted unless notice in writing of the fact of the residential building being vacant orthe commercial establishment being closed is given in writing to the Zilla Parishad in advance :
Provided further that no rer-nission or refund shall be granted in such cases for any period previous to the date on which such notice is given to the Zilla parishad.
53. As and when a request is mede in writing by the occupier of the residential building or owner of the commercial establishment for restoration of the water supply disconnected under rule 52, the Ztlla parishad shall restore such disconnected water supply.
54. Preparation of register of persons liable to pay water rates : The Zi,la Parishad shall prepare or caused to be prepared a register containing the names and other particulars of the persons who are liable to pay water rate undet tule 47 .
133
55. Recovery of water rate : The water rates shall be recovered on monthly basis by such person or persons as may be authorized in this behalf olthe Zlla Parishad. A receipt for every such payment shall be given by the p'erson receiving it. The form of such receipt shall be devised and got printed by the Zilla Parishad.
SCHEDULE lsee rule 46I RATES OF WATER SUPPLY Sl.No. Size of pipe/mode of supply of water Minimum W tao @nnec.:ion without over head storage tank Rs. 10/- oer month
2. 72" taD connection with over head storage tank Rs.13/- Der month ? %' tao connection without over head storage tank Rs. 20l- per month
4. %" tap connection with over head slorage tanK Rs. 25l- per month
5. t' tao mnneaion without over head slq'age !eq! Rs.30 per month o. 1" tao conneclion with over head storage tank Rs. 40/- Der month Water supply by truck on casual basis Rs. 2/- per 200 Lil. per month.
8. Water supply by truck on regular basis Rs. 20l- per 200 lit. per month.
9. Bulk supply of water for cpmmercial q! !!4C4!9!IqAq!9q- Rs. 30/- oer tons
10. Eulk suoolv of water to ship or water crafts Rs. 50/- Der tons
11. Water'rate for bulk supply to the Govt. Deptts. Inslitutions i.e. Hotels & Govt. Guest House/Tourist Home Rs. 25l- per 1000 lit.
. PART _IX RULES FOR LEVY OF LIGHTING RATE, WHERE ARRANGEMENT FOR LIGI{TING OF PUBLIC.
STREETS AND PLACES IS MADE BYTHE . :; ZILLA PARISHAD WITHIN ITS JURISDICTION.