} t . PANCHAYAT (MANNER ... OF APPEAL ....J RULES, 1995 (PR)169 . . THE MADHYA PRADESH PANCHAYAT (MANNER AND LIMITATION OF APPEALS AGAINST TAXATION) RULES, 1995 CONTENTS ,,1 I
1. Short title.
2. Definitions.
3. Liffiitation of appeal.
4. Appeal. .
5. Costs.
6. Recovery of costs.
7. Payment of costs to the Appellant.
8. Repeal. THE MADHYA PRADESH PANCHAYAT (MANNER AND LIMITATION OF APPEALS AGAINST TAXATION) RULES, 1995 [Notification No. B-1-18-95-P-2-XXII, 28th March, 1995, published in M.P. Rajpatra, Extraordinary, dated 29th March, 1995, p. 316 (l)-(2)].-In exercise of the powers conferred by the sub-section (l) of Section 95 read . .'With Section 79:of th~=Mad.hyaPradesh~.Panchayat-Ra}Adhiniyam,---l993 .:.-:'.:~-....~.:.: (1 of 1994), the State Government hereby makes the following rules. the same having been previously published as required by the sub-section (3) of Section 95 of the said'Act. namely:- .
1. Short title.-These rules may be called the Madhya Pradesh Panchayat (Manner and Limitation of Appeals against taxation) Rules,
1995.
2. Definitions.-In these rules. unless the context otherwise reqUires,- - (a),"Act".means .the.Madhya.Pradesh .PanchayaLRaj.Adhiniyam,-1993 . - - (No.1 of 1994);
(b) "Section" means the Section of the Act..
3. Limitation of appeal.-(l) Any person aggrieved. by the_imposition of any cess, tax, toll, fee or rate under chapter IX of the Act may appeal to the prescribed authority-
(a) in case of imposition ofTax under all or any of the items of Schedule I and Schedule II of the Act. within thirty days from the date of assessment of such tax; and ' . . ,
(b) in case of any other tax, within thirtyJlays from the date on which the demand of s"ucli tax-is made''-'" -"'--~- j " - -- - -
(2) The prescribed authority may admit an appeal after the expiry of thirty days referred to in sub-rule (1) if it is satisfied that there was sufficient cause for not presenting it within that period. '
4. Appeal.-(l) All appeal to the prescribed authority under Section 79 shall be on the form of memorandum, setting forth concisely the grounds of objection to the imposition of tax and shall be accompariied by a certified copy of the order, if any. I ' ! 'I 1 i !' f - 1 , " (PR)170 M. P. PANCH. (INSPEC .... PROCEEDINGS) RULES, 1995
(2)No appeal shall be entertained unless the appellant has paid 50% of the taxes due from him to the Gram Panchayat or Janapad Panchayat as the case may be upto the date of such appeal. '
(3)When an appeal is preferred a notice shall be issued to the Gram Panchayat or Janapad Panchayat concerned in such form as the prescribed authority may deem fit. , ,
(4)The prescribed authority after givingan opportunity to the parties to be heard arid after such further enquiry. if any, as it may deem necessary; Subject to the provisions of the Act, and the rules made thereunder, may confirm" vary or set aside the imposition of tax against which the' appeal is preferred and shall give decision accordingly.
5. Costs. -In every appeal the costs shall be at the discretion of the prescribed authority deciding the appeal.
6. Recovery of costs.':'Clj)sts awarded under rule 5 to the Gram Panchayat/ J anapad Panchayat shall be recoverable by such Panchayat as if they were the award of tax due from the appellant.
7. Payment of costs to the Appellant.-If the Gram Panchayat or Janapad Panchayat as the case may be, fails to pay any costs awarded to an' appellant within fifteen days from the date of the order for payment thereof, the prescribed authority awarding costs may order the person having the custody of the balance of the Panchayat fund' to pay the amount. ' '" 8.'R~pear.AIrprevfods'~le~"ori'the'subJecfsl!Ialil)-estand re=-p\~~ai~cr~n....~- "-1 tJ.:1efinal publication of these rules in the 'l\1adhya?!adesh, Gazette'. THE MADHYA PRADESH EANCHAYAT (INSPECTION OF PROCEEDINGS) RULES, 1995 CONTENTS
1...Short title: -
2. Definitions.
3. Inspection.
4. Power of In..specting Officer.
5. Inspection report.
6. Repeal., THE MADHYA PRADESH PANCHAYAT (INSPECTION OF PROCEEDINGS) RULES, 1995. [Notification No. B-1-19-95-P-2-XXII, da,ted 28th March, 1995, published in M.P. Rajpatra, Extraordinary, dated 29th March, 1995, p. 318 (l)-(2) as amended subsequently by Noifn. Pub.in M.P.Rajpatra Ext., dated 2-9- 2000, p.1 040: Notification Pub. in M.P. Oaz. Ext. Ordy., dated 6-10-2003, P.1138 and further amended by Noifn. No. F-2-1-2012-XXII-P-1, dated 14-2-2012, Pub. in M.P. Rajpatra (Asadharan), dated 15-2-2012, p. 136.].- In exercise of the powers conferred by the sub-section (1) of Section 95 read with sub-section (1) and (2) ,ofSection 84 of the Madhya Pradesh Panchayat Rq,iAdhiniyam, 1993 (No.1 of 1994), the State Government hereby makes the followingrules. the same having been previously published as required by the sub-section (3)of the Section 95 of the said Act. _.J 10 It n e s n e it e n .s Ir 0 It n e n '1' 1- 2) ~- 3, d 5 h it )- t, M, P. PANCH. (INSPEC .... PROCEEDINGS) RULES, 1995 (PR)171 namely:-
1. Short title.-These rules may be called the Madhya Pradesh Panchayat (Inspection- of Proceedings) Rules, 1995,
2. Definitions.-In these rules, unless the context otherwise reqUires,-
(a) "Act" means the Madhya P:-adesh Panchayat Raj Adhin:yarh, 1993 (No.1 of 1994); -
(b) "Section" means the Section of the Act.
3. I~spection.-(l) The -officer authorised by the State Government under sub-section (1) of Section 84 may -inspect the proceedings and works of a Panchayat,from time to time. .
(2)The officerto be authorised under sub-section (1) ofSection 84 may beo
(a) in the case ofa Gram Panchayat, the Panchayat and Social Education Organizer the Sub-Divisional Officer, l[Panchayat Coordination Officer] in whose jurisdiction the Gram Panchayat falls. 2 [(b) in the case of a Gram Panchayat and Janapad Panchayat the Commissioner or the 3[Director of Panchayat or the Join t Director/Deputy Director of the District Panchayat and Social Welfare] or the Collector in whose jurisdiction the Gram Panchayat falls, or any officer subordinate to the Collector as may be nominated by him in this behalf or any subordinate officer . _. _.- - ._.--~_.authO-r1sed-bytheState :GoverhmehLirf.-th-is::,beha!fl~_:":'~':_::"-':'7~':';-C~--:~;_::'~~-=~,::'~::_- 4{(C) in the case of Zila Panchayat the Commissioner or the Director of' Panchayat or any officer subordinate to them, as -may be nominated by them in this behalf or any subordinate officer authorised by the State Government in this behalf].
(3) 5((a) The annual inspection shall be. made once -ih a: year in. accordance with the inspection :-oster prepared by the Sub Divisional Officer, Collec.tor, the Commissioner or the Director of Panchayat, or any subordinate officer authorised by the State Government in this behalf as _ the case may be]; -- (bf The occasional inspection- may -be-made on any information coming to his knowledge or otherwise warranting such inspection.
(4) The inspection shall be made by t):le officer authorised under sub-section (1) of section 84 for the purpose of satisfying himself as to the legality or propriety of any order or resolution passed or procedure followed or anything done or any action taken by th,e P~nchayat.
4. Power of Inspecting Officer.-( 1) The inspecting officer iihe thinks necessary may- \
(a) Call witnesses;
(b) Record evidence;
(c) Take copies of records;
(d) Seize records or 1 Ins. by Notfn. dated. 14-2-2012 [15-2-2012). 2 Subs. by Notfn. dated 2-9-2000. 3 Subs. by Noti. dated 6-10-2003. 4 Subs. by Notfn. dated 2-9-2000. 5 Subs. by Notfn. dated 2-9-2000. (PR)172 PANCH. (INSPECTION OF RECORD ...J RULES, 1995 I, _
(e) Compel the production of documents:
Provided that it shall only be necessary for the inspecting officer to mcfke a memorandum of substance of the evidence of any witness ex-- amined by him.
(2) If any record is seized by the inspecting officer he shall give the receipt -therefore specifying-therein the details of the record seized and retain it no longer than necessary.
5. Inspection report.-(l) The inspecting officershall after the completion of inspection, prepare an inspection report as early as possible.
(2)The inspection report shall point out:-
(a) the illegality or impropriety of any thing done or any action taken by the Panchayat;
(b) abuse of powers;
(c) omission to do any thing; ~
(d) irregularity in keeping accounts and records;
(e) failure to followthe procedure prescribed;
(f) persistent default in the discharge of duties imposed by or under the Act;
(g) failure to obey the lawful order or direction given by any authority under the Act.
(3) The report of inspection shall be submitted to the officer or authoritydirectingJhe)nspection. _ -- _ ---- - _ ------_.--.:_::-.-:_:::_-::.::-_::-:::.: -6.--Rep~aJ.:-The -prevToiu~.i--uleson- the s~bj~~t ~h~l ~tanci repealed on the final publication of these rules in the ,"MadhyaPradesh Gazette". THE MADHYA PRADESH PANCHAYATS (INSPEC- TION OF RECORD AND COPIES) RUI$S, 1995 CONTENTS - ----------------- ---- -------- ------- --------- -~_.1. Short-title. - --- --- ------------------
2. Definitions.
3. Inspection of certain records free of charge.
4. Inspection of the record of case.
5. Inspection Fee.
6. Place and time for inspection.
7. Inspection Book.
8. General Restrictions.
9. Application for copy of records.
10. Powerof the competent authority to refuse to grant a copy of the record.
11. Employee punished entitled to a copy_free of charge.
12. Copies of audit notes.
13. Fees for search.
14. Fees for preparing copies.
15. Copies to be certified.
16. Fees payable in advance.
17. Fees to be credited in the Fund of the Panchayat. ; tJ0 !C- le td e- . " In )r .y '; n e R. 5 PANCH. (INSPECTION OF RECORD ...J RULES, 1995 (PR)173 ,,'18;:'COPYll1g R~gister. 19>Refurid. ' ,20. :Repeal. FORMS THE MADHYA PRADESH PAl~CHAYATS (INSPECTION OF RECORDS AND COPIES) RULES, 1995 [NotifICation No. B-1-20-95-P-2-XXII, 28th March, 1995, published in M.P. Rqjpatra, Extraordinary, dated 29th March, 1995, p. 320 (4)-(8)].-In ,exercise of the powers conferred by the sub-section (1) of Section 95 read with Section 118 of the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (1 of1994), the State Governmenthereby makes the following rules, the same h.avingbeen previously published as required by the sub-section (3) of Section 95 of the said Act, namely:-'
1. Short tit1e~-These rules may be called the Madhya Pradesh Panchayats (Inspection of Records and Copies) Rules, 1995.
2. Definitions. -In these rules, unless the context otherwise requires,-
(a) "Competent authority" means-
(i) in the case of Gram Panchayat or its Committee, the Sarpanch, Secretary; _' ,~j!il_ i~J};1"~~S?-~:.;e.~(_"='tJaD:apa~~anc~_~y~L<z~it~-Co~ttee, the Gh.ief~~~_=-=,~=-:".:::i ,::.,... :...: .,..-~x-ecutIv~'{Jm:cer:or;-tlie.Officer;aut.horised-by:}liIn:~-~--;:;:~.~.::.::.~':;~::,,~:':'~=-=-=-":::;:::':;;:':;:;-'.
(iii) in the case of Zila Panchayat or its Committee, the Chief . 'Exec1..ltiveOfficer or the OfficerAuthorised -by-him:------ , '
(b) 'Form" means a form appended to these rules.
3. Inspection of certain records free of charge.-Any. person desiring to inspect the followingrecords of the Panchayat or any Committee thereof may, with the previous sanCtion of the competent authority, inspect such record free of charge:-- '
(a) ,The budget; - .,.. .::..- ----::[b)....Ariflu'ai--acco~ts' -of-receipt-and-expenaitur-et- .._~--: ,. - (c) Assessmeht list o(any tax; ..
(d) Register of information' such as birth & deaths, house No. homelessetc:; ..___. .,".. _..__ --,
(e) The register of decisions of the Panchayat; ,(tl Record mentioned in clauses (a) to (d) of sub-section (1).'of ' . Section 7.
4. Inspection of the record of case.-(l) The record otcase which is pending or which has been decided but the re,cord of which ~as not been '~~~c;~i:~~~~:~~~i'~s~~~~~~~:~~~~~~f~~~~~~::;~()~~~----- -(2) 'Any other per~oil"desirtng to inspect the record other :Uian.those . specified in-rule 3.may dOBoby .pres~ting an application in fOrIn,Istating therein the nature of the interest. and the purpose'forwhich inspection is sought, and on payment of inspection fee prescrih~9 tit ~le 5~ '
5. Inspection Fee.-(l) ,The inspection fee for every record illspected shall be rupee ~o for the fir~t hour and flitypaise for any subsequent hour or fraction thereof. . .: 11 • 00000001 00000002 00000003 00000004 00000005