:1 il ;'I ..i I I I ! ! I II i, (PR)178 M. P. PANCH. (IRRECOVERABLE SUMS) RULES, 1995
4. Mode of executing Contracts by Gram Panchayat.-(l) Every contract made by or on behalf of thd Gram Panchayat shall be in WIiting and shall be signed by the Sarpanch. the Secretary of Gram Panchayat and atleast"by one Panch. to be nominated by the Gram Panchayat.
(2)'The terrnsand conditions of -:hecontract shall be clearly mentioned in the contract document.
5. Mode of executing contract by Janapad Panchayat and Zila Panchayat~-'(l)Every contract or agreement made by or on behalf of a Janapad 'Panchayat or Zila Pancr_ayat shall be executed by the ,Chief Executive ,Officerof the Janapad Panchayat or Zila Panchayat as the case may be. '
(2) Every contract or agreement shall contain the terms and condition of the contract 'or agreement. , 6. Contract or agreement, to be binding. -Every contract or agreement entered in into by or on behalf of any Panchayat in accordance with these rules shall be binding on such Panchayat.
7. Repeal and Saving.-All pre\ious rules on the subject shall stand, repealed bn the date of final publication of these rules in the Madhya Pradesh Gazette. , CONTENTS . - _- _ __ ._._._._--- ._---.- ---... _ ..... - ..... -- -. ----- _._.- ,. "'THE-MAD-"- -HYA PRMiESlt'pANciiAyA'ts-" ..,--"':-~~'-:',~:. (ffiRECOVERABLE SuMS) RULES, 1995 ' -. ":;- ..=- -==---_.--:::;: ".. -. 1: Short title.
2. Deflilitions.
3. 'Authorities for writing off irrecoverable suins' and unusable , " material. " ; :~__, . ,,4.._Wrlting..off...1rrecoverables'.lms-by.passing.a. resolution. __:, .. _ ,5. :Writing off at irrecoverable sums exceeding five rupees. ,'6. ,Manner i,nwhich irrecoverable sums or unusable materials shall be wrttten off.
7. 'Repeal'
SCHEDULE 0 ' , THE MADHYA PRADESH PANCHAYATS aRnEcOVERABLE suMS) RULES, 1995 ,:lNotYJcrJ~~-'N~..-i1~:12:-95-P-2~~_vq~!-InVexetcise,of the powers: confertedby-lhe- sub,.se~tion J:~.).-of-S~~tiQn-95-read .with.Section 1-16,of the -...----- Madh~~" " M,,&', ''Y''y""at~~\i~~il!lY~.~~3 (No. lof 1994). t,heState'~U-OV~1¥iin~lneJ', ,,', ~ .~es,~llie~iqno~g ~rw~S:"ffi(rsame'haVihg'oeen , previOuslypublisq:~a~::s~e ulr~~,py the sub-:sectlon (3)of Sectlon-95-o(the said Act. D:amely:,~:~ ',- ',; ;;',:',;: " ___ , ,", 1. Short ',;tlt1~~~~~_" .les IJ?-ay be'called, the Madhya Pradesh , Panchayats (Irre~~er.~b!e ms) R:.tles 1~~5. " " ", ' '
2.' Definitlons::J, . '~ss ,'t:l1e. context otherwise re-, quires:- ( , I . M. P. PANCH. (IRRECOVERABLE SUMS) RULES, 1995 (PR)179 . (a) "Act"means the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (No. 1 ~f 1994); I .
(b)"Irrecoverable sums" m~ansJrrecoverable sums due to Panchayats referred to in Section 116 of the Act;
(c)"Quarter" means_a quarter ending on the 31st March, 30th June, 30th September or 31st December of aTlYyear.
3. Authorities for writing off. irrecoverable sums and unusable materlaI.-Irrecoverable sums due to a' Panchayat or unusable material shall be written offby the authorities specified.in the Schedule appended to these rules..
4. Writing off irrecoverable sums by passing a resolution.-A Panchayat shall write offirrecoverable sums by pa~sing a resolution. . ~'5. Writing off at irrecoverable sums exceeding five rupees.-No .irrecoverable sum exceeding five rupees, shall be written offunless it has been established to the satisfaction of the authority that-.
(a) the person, fromwhom'the sum is due is too poor to pay it; or
(b) such person has died and there is no likelihood of n '('overing the sum from the heirs 0: property of the deceased: I) z'
(c) all reasonable efforts to recover the sum have been made in accordance with the provisions of the Act and the rules or by-laws made thereunder.
6.Manner in which.irr.ecoverable'sums:or. unusable-,materials--sliall.-.:~__:-;:.:"_:::.:: be wrliten -off:~;(i) 'The Panchayat shall at the end of each quarter prepare a statement()f lJ.nusableqIaterials aIld consider it in its meeting.- _.... _ -(2)After due 'consideration the Panchayat may pass a resolution for writing off or refusing to write off irrecoverable sums, or unusable materials as the case may be.
7. Repeal.-The previous rules on the subject shall stand repealed on the date of'finalpublication of these rules in the Gazette.
SCHEDULE -------- ------- ------------ --- -- ----.-----.--------~---- ------ --- --(see rule-SF ------.~.- - -- Irrecoverable sums or un~sable material shall be written off,- Olin the case of a Gram Pancmayat- . (a) if the sum or value of unusable material -is or less than Rs.
2.000-by the Gram Panchayat:
(0) If the sum or value of unusable material exceeds Rs. 2,000 but does not exceed Rs. 10,OOO-bytl;1eGram Panchayat with the prior perInission of the Collect<.:>r;.
(c). If the sum or value of unusable mat~rial exceeds Rs.10,000-by the Gram Panchayat with the prior permissioIl,of the Divisional Commissioner.
(2) in t~e c~se of~aIlapad Panchayat-__' .'_
(a) if the sum or valu'e of unusable -material is or less than Rs. :S,OOO-bythe Janapad Panchayat;
(b) if the sum ofvalue of unusable material exceeds Rs. 5,000 but does not exceeds Rs. 10,OOO-bythe'Jariapad Panchayat with the prior permission of the Collector; . I" ; . (PR)180 REG. OF IMPOSITION, ... OF TAXES RULES, 1995 1 I ./ 1 I ! ~. I;, I I . I . I I I t i : I l..
(c). if the sum or value of unusable mate9al exceeds Rs. 10,.OOO-by the Janapad Panchayat with tIl<' prior permission of the. Divisional Comrllissioner.
(3) in the case of a Zila Panchayat-
(a) if the sum or value of unusable matericil is or less than Rs. . 10,OOO-bythe Zila Panchayat;
(b) lfthe sum or value of unusable material exceeds Rs. lO,OOO-by the Zila Parichayat with the prior permission of the Divisional . Commissioner . .TIlE MADHYA PRADESH PANCHAYATS (REGULA- TION OF THE IMPOSITION, ASSESSMENT, COLLECTION OF TAXES) RULES, 1995 CONTENTS
1. Short title.
2. Definitions.
3. Falling due of tax.
4 ..-.Discount-on-tax. .. -.--- -- - .. _.... .. __..__.,5. 'PenaIty'.c' . ---.--.---.-.----- .-~ -.-.... -- ..... _._. ~._.o. . .. ."
6. Presentation of bill for taxes. /
7. If bill not paid within 15 days notice of demand to issue.
8. Receipt to be given for all payments.
9. Recovery. of tax.
10. Sharing of taxes.
11. Repeal. -- .- --THE MADHYA PRADESH PANGHAYATS (REGULArION--- -------- - -- OF THE IMPOSITION, ASSESSMENT, COLLECTION OF TAXES) RULES, 1995. . . . . [Notification No. B-1-16-95-P-2-XXII, dated 28th March, 1995, published in M.P. Rajpatra, Extraordinary;. dated 29th March, 1995, page 312 (1}-(2}].-lnexercise of the powers conferred by the sub-section (1)of Section 95 read with sub-section (1) of Sectiqn 78 'of the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (No.1 of 1994), the State Government hereby makes the following rules, the same having been previously published as reqU;ired by the sub- section (3)\of Section 95 of the said Act, namely:- . ,. .
1. Shorttitle.-These ruleslmay be' called the Madhya Pradesh Panchayats (Regulation of ~e' I!p-position, Assessment, Collection of Taxes) Rules, 1995 . . 2. Definitions.-In these rules, unless the; context otherwise reo quires,-,
(i) ."Act" nlC.\l1S the Madhya Pradesh PClnchayat Raj Adhiniycun, 1993 (No. I of 1994); .(ii) "Section" means a section of the Act; . 00000001 00000002 00000003