Place . Date . .'. OBLIGATORY TA.}{ES ... (CO_VDITIONS ...) RULES: 1996 (PR)291 1[Competent Authority] District . FORM:VIII-C [See clause (c) of Rule 22] In exercise of the powers conferred by Section 33 of the Madhya Pradesh Panchayat Raj Adhiniyam. 1993 (No.1 of 1994). read with clause
(c)of rule 22 ofMadhya Pradesh Pcnchayat (UP-Sarpanch. President and Vice President) Nirvachan Niyam. 1995~ I. 2[Competent Authority] District .. hereby publish the election of President/Vice-President of the Zila Panchayat ~ District . S. Name with name of Name of the officeviz.. Presi- No. Father /Husband and Address dent/Vice- President 1 2 3 : a e d It --,- Place . Date . - _. -- -- - -- -- .---~... . ( . . -. . . -.- ._- -:-:.-.:-;_ .. -:-._~ --:-:-.:-:;- - - _ _3lCorp.pe~entA~th~rityl --;-'--_.~_.::-;-:District:;-:-.-...-:~:~:::~~.0: ;-:.- .... -.c -.- --: --c--..,.- , THEMADHYAPRADESHGRAMPANCHAYAT OBLIGATORY TAXES AND FEES (CONDITIONS AND EXCEPTIONS) RULES, 1996 CONTENTS 'a )e ld y] ,if"" . >:.i.( .. -
PART I GENERAL
2. Definitions
3. Procedure for imposing tax (orfee
4. Tax effective from what date PAR -II \ PROPERlY TAXONLANDANDBUILDING
5. Rate of tax on buildings Ii
6. .Tax by whom payable
PART-III -- . -~_ o~~-_ -_ --=_ =~~ __--- ~=~__ ." - -.-_. -- - -- - - - ._- ---- -_. - - - - eJf; ;fP!~word "prescribed authority" subs_ byNO.3 [22-9.:2007]. 2 The word "prescribed authority" subs bi NO.3 [22-9-2007]. 3 The word "prescribed authority" subs bi NO.3 [22-9-2007]. (PR)292 OBLIGATORY TAXES '" (CONDITIONS ...j RULES, 1996 R 1
14. Rate of fees "
10. Rate of lighting tax
11. Tax by whom Payable
PART-VII FEES ONREGISTRATIONOFANIMALSSOLD INANYMARKETOR PLACEBEWNGING TO OR UNDERTHE CONTROL.' ... OF GRAMFANCHAYAT ."... -..
15. Rate of fees . 16. Repeal THE MADHYA PRADESH GRAM PANCHAYAT OBLIGATORY TAXES AND FEES (CONDITIONS AND EXCEPTIONS) RULES, 1996 [Notjh. No. B-1-39-95-XXlI-P-2, dt. 29-2-1996; Pub. in M.P. Rajpair:t (Ashadharan), dt. 29-2-96, p. 132(4)].-In exercise of the powers conferred by sub-section (l) of Section 95 read With sub-section (1) of Section 77 of..-- __I the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (No.1 of 1994), the . State Government hereby make the follOwingrules, the same having been previously published as required by sub-section (3) of Section 95 of thesaid Act, namely:- .
1. S~ort title.-These rules may be called the.Madhya Pradesh Grain Panchayat Obligatory Taxes and Fees (Conditions and Exceptions) Rules,1996. \
PART I , i GENERAL
2. Detl~tions.-In these rules, unless the context otherwise requires,-
(a) 'Act' means the Madhya Pradesh Panchayat Raj Adhiniyam, 1993'(No. 1 of 1994); .
(b) 'Fee' means a fee leviable under item 5 or 6 of Schedule I-A of the.Act;
(c) 'Schedule' means the Schedule appended to these rules; 8:' Condition necessary to be fulfilled prior to the iInposition of tax . ,for cleaning private latrines
9.. Tax by whom payable••
PART-IV - LIGHTING TAX
PART-V TAXON PERSONS FOLLOWINGANYPROFESSION ORARTOR CARRYINGONTRADEOF CALLINGWITHINTHE GRAMPANCHAYATAREA
12. Rate of tax on any profession or art of &";'1Y trade or calling
13. Advance Payment of tax
PART-VI FEES ON PERSON EXPOSINGGOODS FOR SALE INANYMARKETOR PLACEBELONGINGTO OR UNDERTHE CONTROLOF THE GRAM PANCHAYATOR FORTHE USE OF ANYBUILDING OR STRUCTURETHEREIN c 1 I f 1 1 l _ R. 6 OBLIGATORY TAXES ... (CONDITIONS ...) RULES, 1996 (PR)293
(d) 'Tax' means a tax imposable under item I, 2, 3 or 4 of Schedule I-A of the Act.
3. Procedure for imposing tax or fee.-Every Gram Panchayat shall impose any tax or fee after observing 'the followingprocedure, namely:- {a} The Gram Panchayat shall, subject to the provisions of these rules, pass a resolution the rate at which the tax or fee is to be imposed; {b}The Gram Panchayat shall than notify to the public the proposal by beat of drum in the Gram Panchayat at area and by means of a notice affixedin the officeof the Gram Panchayat and at conspicuous places in the village or villages specifying a date not earlier than one month after the date of such publication, on or after which the Gram Panchayat shall take the proposal into consideration; {c}Any inhabitant of the village objecting to the rate of tax or fee proposed by the Gram Panchayat 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 Gram Panchayat shall consider all objections and suggestions made under clause {c}and shall impose the tax or fee arid decide the rate at which it is to be imposed; - - . . ~. .- -- -- - -- - .,{e}..Wliete'a- Gram 'Panchayat nr'iall)T":decides 'tlie 'rab.~'of tro( at fee; '~-'C:-'-' -~.:-. -. a notice stating the tax or fee imposed and the rate thereof shall be published by the Gram Panchayat by affixing a copy there of in the office of the Gram Panchayat. It shall also announce by beat of drum in the village or villages the fact of such publicatiOli.;
(f) The tax or fee shall accordingly be imposed from the date which shall be specified in the notice and which shall not be earlier than one month after the date of publication of notice. .- -4. Tax .effective-from what date. -Any-tax iniposed. under these .rules .-----.--:- shall be imposable for the year beginning on the 1st april and ending or: the 31st March next following.If the tax comes into force on any date ot.her than the 1st April it shall be imposable by the quarter ending on the 1st July, 1st October, 1st January and 1st April next followingand thereafter by the year.
PART-II \ PROPER1YTAXONLANDANDBUILDING
5. Rate of tax on builcij.ngs.-Every GrClII\i Panchayat sl?-allsubject to the provisions of item 1 of the Schedule I-:Aof the Act and sub-section {2} ofSection 77 and after followingthe procedure prescribed in rule 3, impo~ a tax on lanrI or buildings or both at such rate based on the capital value of the building and land as may be decided by it, but not below the minimum and not exceeding the mrodmum rate specified in the-first ~._~~~-~- Schedule. '
6. Tax by whom payable.-The tax shall be payable by the owner of the building upon which it is assessed. t, ,I I : (:PR)294 OBLIGATORY TAXES ... (CONDITIONS ...J RULES, 1996
PART-III R.7 .
7. Tax for cle~'1ing private latrines.-A Gram Panchayat shall, after following the procedure prescribed in rule 3, impose a tax for cleaning private latrines at the rates which may be decided by it.
8. Condition necessary to be fulfilled prior to the imposition of tax . for cleaning private latrines.-No tax for cleansing privates latrines shall be imposed under item 2a of Schedule i-A of Act and sub-section (2) of Section 77 unless the Gram Panchayat has-
(a) made a provision for the cleansing of the private latrines;
(b) issued either individually to the person to be charged or generally to the inhabitants of the village or villages to be charged with such tax, one month's notice of the intention of the Gram Panchayat to make such provision and to impose the tax.
9. Tax by whom payable.-The tax for cleansing private latrines shall be payable in the house to which the private latrine is attached, is occupied- '
(a)by the owner himself, by the owner;
(b)by a person other than the owner, by the occupier
(c)by owner and tenant, by the owner.
PART-IV -- --_._-- - .. _-- _ • __ 4 ••. LIGHTINGTAX
10. Rate of lighting tax.-(l) A Gram Panchayat which has made lighting arrangements, shall, after following the procedure prescribe in rule 3, impose a lighting tax on all buildings 'within the Gram Panchayat area as may be decided by it with reference to the capital value of the building.
(2)No lighting tax under sub-rule (1) shall be imposed on any building __, , .~~~~L~?C~l1!~~~elyfor religious or educational purpose including boarding houses and yieldirig'norent to the'owneror-trusteethereof.-- -------------------- _
11. Tax by whom Payable.-The lightf,ngtax shall be payable by the actual occupier of the house.
PART-V TAXONPERSONSFOLLOWINGANYPROFESSIONORART ORCARRYINGONTRADEOF 'CALLINGWITHINTHE GRAMPANCHAYATAREA ".j
12. Rate of tax on any profession orlart of any trade or calling.-A Gram Panchayat shall, after followingthe procedure prescribed in rule 3, impose a tax on persons followingany profession or art or carrying on any trade or calling within the Gram Panchayat area at such rate as may be decided by the Gram Panchayat, but not belowminimum and not exceeding,the-maximum rate specified in the Second Schedule. . . 13. Advance Payment of tax:-The tax on persons following any profession ofart or carrying on trade or calling within the Gram Panchayat area shall be payable in advance for the year. 1- R. 16 OBLIG .•4..TORY TAXES ... (CONDITIONS ...) RULES, 1996 (PR)295
PART-VI, FEES ON PERSON EXPOSING GOODS FOR SALE IN ANY MARKET OR PLACE BELONGING TO OR UNDER THE CONTROL OF THE J-RAM PA1~CHAYAT OR FOR THE USE OF NAY BUILDING OR STRUCTURE THEREIN
14. Rate of fees.-A Gram Pancha:rat shall, after followingthe procure prescribed in rule 3, impose fee on pe:-sons exposing goods for sale in any mark~t or place belonging to or under control of the Gram Panchayat or for th e use of any building or structure therein at such rates as may be decided by it, but not below the minimum and not exceeding the maximum rate ~peciffedin the Third Schedule. PAR'I-VII FEES ONREGISTRATIONOFANIMALSSOLDINANYMARKETOR PLACEBELONGINGTOORUNDERTHE CONTROL OF GRAMPANCHAYAT
15. Rate of fees.-(l) A Gram Panchayat shall, after following the procedure prescribed in rule 3, impose fees on the registration of animals sold :.n any market or place belonging to or under the control of Gram Panchayat at such rates as may be decided by_it, but not below the minimum and not exceeding the maximum rate specified in the Fourth Schedule.
(2) Young-ones of animal dependirig on mother's mtik- shali be--exempt~d from fees.
16. Repeal.-All the Previous ruleE on the'subject shall stand repealed from the date of final publication 0: these rules in the "Madhya Pradesh Gaze-:te". THE FIRST SCHEDULE [See Rule 5] _ __ RATE OF TAX ON LAl'lilS AND BUILDINGS 1 2 On building of capital value exceeding RS.6000 but not exceeding Rs. 12,000/- On building of capital value exceeding Rs. 12,0001- Minimum
(1) 20 paise per Rs. 100 0: the capital value or fra:ction therecf. Rupee 1per rupees 500 0: the capital value or fraction therec.f. Maximum
(2) 30 paise per Rs. 100 of the capital value or -fraction thereof. Rupees 1.50 per 500 rupees of the capital value or _fraction thereof. ,. (PR)296 OBLIGATORY TAXES ... (CONDITIONS ...J RULES, 1996 THE SECOND SCHEDULE [See Rule 12J . RATE OF TAXON PERSONS FOLLOWINGANYPROFESSION OR ART OR CARRYINGON ANYTRADE OR CALLINGWITHIN THE LIMITS GRAMPANCHAYATAREA THE THIRD SCHEDULE [See Rule 14] RATE OF FEES ON PERSONS EXPOSING GOODS FOR SALE IN ANY MARKET OR PLACE BELONGING TO OR UNDER THE CONTROL OF THE GRAM PANCHAYAT OR FOR THE USE OF ANY BUILDING. OR STRUCTURE THEREIN i , I I I . ; i
1.. I I, ! ~:I ,11 Annual Income
(1) Rs. 11,000 to 15,000 Rs. 15,001 to 20,000 Rs. 20,001 to 30,000 Rs. 30,001 to 40,000 Rs. 40,001 to 50,000 More than Rs. 50,000 . Minimum
(2) RS.I00 Rs. 150 RS.200 Rs.300 RS.450 Rs. 650 Maximum
(3) RS.200 Rs.30d RS.400 RS.600 RS.900 Rs. 1400 THE FOURTH SCHEDULE [See Rule 15J RATE OF FEES ON REGISTRATION OF ANIMALSSOLD IN ANY MARKETOR PLACE BELONGINGTO OR UNDER THE CONTROL OF THE GRAMP.ANCHAYAT Animals
(1)
1. Pig, he goat, she goat, ass, calf.
2. He buffalo, Bullock, Cow, Horse, Mare.
3. She buffalo, Elephant, Camel I •
1.
2. Minimum
(1) For every space 30 paise per day or measunng one Rs. 8 per month. square metre or part thereof. For goods' 25 paise per basket or brought to the head load (not being a market. for bag) or 50 paise per bag. sale. Minimum
(2) RS.3 RS.5 Rs. 10 Maximum
(2) 50 paise per day or Rs. 14 per month. 50 paise per basket or head load (not being a bag) or- Rs. "one per .. bag. Maximum
(3) Rs.20 Rs.25 Rs.30 00000001 00000002 00000003 00000004 00000005 00000006