(l)AJanpadParrchayat may at-a special meeting pass a resolution to impose the development tax- on agriculture land in the whole of the Block excluding land which falls in the area of any other urban local body. The rate of development tax leviable in respect of land situated therein shall be levied at such rate as may be determined by the Janpad Panchayat but shall not exceed ten times of the land revenue or rent of the land with effect froin the first day of the next revenue year .
. (2) A notice of the intention as per resolution passed by the .Jaripad Panchayat referred to in sub-rule (1) shall be proclaimed by exhibiting it - --oniliehotice-boara 6fthe"Jaiipad Parichayat and all the Gram Panchayats oithe Block inviting objection or suggestions from any person likely to be affected by imposition of such tax. within 15 days from the date of its proclamation. .
(3) The Janpad Panchayat shall finally determine, by resolutioll till' .
development tax, after considering the objections or suggestions. if 'any, and shall issue a notification thereof mentioning all details. Such notification shall be published in the same manneJ:'\as in sub-rule (2).
(4) A copy of the resolution .and 'notlfi~~tion shall immediately be forwarded to the Tahsildar of the ~onceme~area for assessment and realisation of the tax and to the Collector and Chief Executive Officer of Zila Panchayat for information. ,.
7_. Preparation of statement regarding land under agriculture and assessment of development tax.-(1) The Tahsildar.shall cause to be'prepared a Statement by Patwaries of the Tehsil by the 1st the 1st day of December of each year in "'~iplicate in the form 'A' appended to these rules. .
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s .f [' r 1 'Y 1 (:.: Evely Patwari shall prepare a statement in form 'A' as specified in sub-rule (1)and forward to the T$sildar.
(3)The area of Khasra number will be will be shown by the•.Patwari in terms of hectares. . .
(4)While calculating tax assessable under sub-rule (1) of rule 4, the -total area under agriculture in.a holding of a termure holder, land in possession occupancy tenant and Government lessee alongwith land revenue payable, shall be taken in account. All such be converted, in comparison to dIYland and the total land revenue payable thereof snall be taken 41toaccount for assessment of development tax.
(5) The statement so prepared in form 'A' by the Patwari shall be published by 31st day of December by the Tahsildar under proclamation in fOrIll'B' inviting objections by 15th JanuaJY in the village concerned by placing one copy of the statement in the office of the Gram Panchayat, proclaiming this fact by beat of drum in the village.
(6)The proclamation as published under rule 5 shall be deemed to be sufficient notice to all person concerned of the provisional assessment of development tax and time and place of hearing fixed.
(7)The objections, if any to the provisional list of tax shall be preferred in writing. through a petition addressed to the Tahsildar, so as to reach him on or before the date fixed as per sub-rule (5) and no objection shall be entertained after that date.
(8) On the date and the place of hearing, th~ Tahsildar shall after :\1earingthe parties. and. making such further inquiries as he' may deem necessaJY,may pass order either conflIlping, modifyingthe provisional list of tax. '
(9)Orders passed by the Tahsildar on the objections preferred on the provisional list of taxation shall be in writing and shall be communicated to the objector.
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(10)The intimation as to the tax payable by a tennure holder, occupancy tenant or Government lessee, according to the list so finalised, shall than be given to the person concerned in form 'C'.
.(lILJn J~$uing. notice_for.the purpose .of inquiries to.be .made and service thereof, the rules framed in this behalf under Section 41 of the Madhya Pradesh Land Revenue Code, 1959 shall be applicable.