'' -A;";;;;t;
Rules, unless the context otheruise requires; -, ir,i ;btiiJier.J",ii"e omcef means the chief Execrnive officer of the zilla Parishad;
iii 'ci.ut"; means clause of a rule or sub-rule ot these Rules:
iOi "part" means Part ofthese Rules;
iei "Regulation" means the ;il;;" and Nicobar lslands (Panchayats) Regulation' 1994 (No 'l of '1994);
(0 "Rule" means a rule ofthese Rules; and
(g) a other expres",on., *oiJr'rno"i-nriies useo in frese Rules and not defined herein, but defined in the Regulation, snarr nave tfre mdaning respectively assigned to them in the Regulelion' i'20
3. Procedure and limits for levy, issessment, colleslion and appropriation of taxes, duties and fees by the Zilla Parishad :.
Subject to the provisions contained in seclion 170 of the Regulation.
a) The Zilla Parishad shall, by a resolution passed in its meeting proposing the levy, assessment, collection and appropriation of taxes, duties and fees described in section 170 and in such resolution shall specify the rates at which they shall be levied and collected :
Provided that such rates shall not be less than the minimum rates specified by the Administrator in these Rules.
b) The Zilla Patishad shall then notiry to the public the proposal contained in its iesolution together with the relevant Part of these Rules which related to that tax.or duty or toll or cess or fee by beat of drum in all the grams comprised in its jurisdic{ion and by means of a notice in the offices of the Gram Panchayats, Panchayat Samitis, Zilla Parishad, Tahsils and the Directorate of Panchayats specifying a day not earlier than one month afrer the date of such publication, on or after which the Zilla Parishad shall take the proposal into consideration.
c) Any person residing within the jurisdiclion of the Zlla Parishad objecting to the levy end colledion of the tax or dldy or toll or cess or fee, as the case may be, may send his objection or suggestion in writing on or before the date specified in the notice published under clause (b).
d) On or after the date fixed under clause (b), the Zilla Parishad shall consider all objeclions and suggestions made under clause (c) and may finelly decide the levy and collection of the tax or duty or toll or cess or fee, as the case mey be and shall also determine the rate at which it is to be levied and coilected.
4. Final publication of Rules relating to tax or duty or toll, cess and fee, as the case rnay b6, to be levled and collec{ed :.
Where a Zilla Parishad finally decides to levy and collect the tax or duty or toll or cess or fee, as the case may be, the relevant Rules mntained in that Part ofthese Rules which relate to such tax or duty or toll or cess or fee, together with the notice stating the particular lsry to be imposed and collected and the rate thereof shall be published by the Zlla Parishad by affixing a copy thereof in the Notice Board of the Zilta Parishad as also in the ofticial Gazette and by affixing a copy thereof in the offices as specitied in clause(b) of rule 3 and shall also announce by beat of drum in all the grams comprised in its jurisdiction, the fact of publication of such notice.
_ The tax or duty or toll or cess or fee, as the case may be, shall accordingly be levied and collected from the date which shall be specified in the notice and which shall not be earliei ihan one month after the date of publication of the notice.