. REG. OF IMPOSITio}.,~ ... OF TAXES RULES, 1995. (PR)180 . . .'. ..; . .
(c). if the sum or valueofun'J.sable mate9al exceeds Rs. IO,OOO-by the Janapad Panchayc..t with t 11<' prior permission of the Divisional Comrllissioner.
(3) in the case ofa Zila Panchayat-
(a)' if the sum or value of unusable material is or less thart Rs. . lO,OOO-hythe Zila Panchayat; L
(b) if the sum or value ofurl"J.sablematerial exceeds Rs. lO,OOO-by. i] the Zila Parichayat with the prior permission of the Divisional' . II . ComInissioner. . '. ~ i . t ; .• ,. • _" _.J- ; I. ,THE MADHYA PRADESH PANCHAYATS (REGULA- TION OF THE IMPOSITION, ASSESSMENT , COLLECTION OF TAXES) RULES, 1995 CONTENTS I I I ! ;
1. Short title. . 2. Defmitions.
3. Falling que of tax. _ _ ~-; .~c.'.'~.DlscounLoi1-tax~ ~'.~_::~.-~=;;_-:~~~~~'-= : . ~..~-:_~~.=~:.= '1... '" ... 5~ ~'Penai"iy'." ..... . . -. .--.,--.---- ...-- ... .,. ~'7'''' - - '.' - .•..•..•... - •. -,4'- '" --;- -., •.. -" •.•
6.. Presentation of bill for taxes. / 7~ If bill not paid within 15 days' notice of demand to issu'e. .8. ..Receipt to be given for all payments. .
9. Recovery,of taX. '
10. Sharing of taxes.
11. Repeal. .--... -~-;...--THE MADHYA PRADESB-P-ANGaA¥A!fS-{REG.ULAJ'ION-.--------- .. OF THE IMPOSITION, ASSESSMENT, COLLECTION . OF TAXES) RULES, 1995. [NotfftCatlonNo. B'"1-:16-95-P~2-XXII,dated 28th March, 1995, published in M.P. Rqjpatra, Extraordinary;, dated 29th ~arch, 1995, page 312
(l)-(2)).-In exercise of the powers conferred by the sub-section (1)ofSection 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 follmyingrules. dIe San1~having been previously.pub':' .Ushed as req~ed by the sub- sectJon-(3)~ofSection 95 of the said Act, namely:-- . '.. ...... ." --";<" ";~- .. ..... . . . -1.~.shori,.tltle.:-These onllesi-may ,be' ..cidlcd. the .Madhya Pradesh .~~c.h~ya~ .(Regulation of ~e. ~J~[~p()~!!i.o~!.Assessment, Collection ofTaxes) Rules. 1995. . .' .. - ...-....- .... "-"-"'-'- . 2. Definltions.-In these rules, unless the context otherWise re- ,"qulres~~ .,.' ,:(1) "Act"lllcans the Madhya Pradesh PClnch~yatRaj Adhiniyarri. ,i'. . 1993 (No. lor 1994); . ~'.(U) "Section" means a secticn of the Act: , REG. OF IMPOSITION, ".. OF TAXES RULES, 1995 (PR)181 . r y 1 1- 2 ::l .:1 It }- t, h >f 1,
(iii) "Tax"means any tax le\'yable under Section 77 and specified in Schedule I and Sched"u1eII of the Act.
3. Falling due of tax.-Wheh any tax is imposed for any period, it shall. be deemed to have fallen due on the 1st daywhen the period starts.
4. Discount on tax.-(l) The Gram Panchayat or Janapad Panchayat as the case may be, may, ifit thinks:lt, direct by resolution that a discount not exceeding ten percent shall be allowedon the amount due from every person who pays the tax due before the expiry of sixty days from ~e beginning of the period for which the tax is imposed.
(2) The discount shall be ;IHowedat the same rate to all persons entitled thereto.
(3) The Panchayat concerned Iilay at any time revoke the discount by a :esolution.
5. Penalty.-If the assessee pays -
(a) the tax due after the exptry of four months of the beginning of the period for which the tu is imposed but before the expiry of next three months, a penalty equal to ten percent of the tax due shall be imposed on him;
(b) the tax due after the expiry of seven months of the beginning of the period for which the tax is imposed but before the expiry of next three months, a penalty equal to twenty fivepercent of the tax due shall be imposed on him;
(c) the tax due after the. expiry"oCone"y~~rJro"Il1.Jl)~.p~g~J:?.~.i~g.or the period f6r'whkh-fhe~taxiEr'rmposea~~~qjehaltyequal.to th1rt~'::::':-::".~=:'"." percent of the tax due per annum shall be imposed on him.
Provided that i~ any'case penalty imposed 'as above"should not 'exceed . the ceiling as fIXedin the Section 82 of the Act. . 6. Presentation of the bill for taxes.-(l} When any amount payable on account of any tax imposed falls' due, the Secretary of the Gram Panchayat or the Chief Executive Off:.cerof the Janapad Panchayat as the case may be, shall with the least pra.:ticable delay, cause to.be presented to 3.nyperson liable for the payment thereof a bill for the sum claimed as du= .. '.._- _ --.-.- _-_.-- -- _..- .--- - .:--_:_-- --- -.-- .. ----- ..--- -.---
(2)Every such bill shall specify- (al the period for which, and .
(b) the property, occupation or thing in respect of which the sum is claimed, and shall also givenotice of-
(i) the liability which may be incurred in default of payment, and
(ti) the time within which an -,objectionmay be preferred as against such claim. "
7. If bill not paid within 15 days noti~e of demand to issue.-If the sum forwhich a bill presented as aforesaid is not paId or no objection-has . been_preferreq yvithiI]..J5 ..days frgm th.e preseJ)tation <?f.the ~ill, the Secretary. of the Gram Panchayat or the Chief Executive Officer of the J ar::apad Panchaya1,-as the case m3.Ybe, may serve upon. the person to whom such bill has been presented a notice of demand in the form prescribed by bye laws.
8. Receipt to be given for all payments.-For every' sum paid on' accJunt of any tax and penalty imposed, a receipt shall be tendered by the. {PR)182 M. P. PANCH. (APPEAL & REVISION) RULES, 1995 ... - -- .. - - • __ - - - _-:.. •• - 0- _ •• ~_: • __ -: ,_: __ I 1, I, : I I I I II , I I I, , I, I person receiving the payments stating the sum arid the tmc or penalty.on account ofwhich it has been paid.
9. Recovery of tax.-Any arrear of tax or penalty shall be recoverable .in accordance with the provisions of section 81.
10. Sharing of taxes.-The realisation of tax under section 77 in the previous...financial year shall be shared by the Gram Panchayat and Janapc-', ,=Janchayatin-such proportion as may be detenpined by the State Government by general or special order.
11.Repeal-The previqus rules on the subject shall stand repealed on the date Offinal publication of these rules in the Madhya ?rad~sh Gazette. THE MADHYA PRADESH PANCHAYATS (APPEAL AND REVISION) RULES, 1995 CONTENTS
1.. Short title.
2. Definitiori. 3, Appeal and appellate authorities.
4. Limitation of appeal.
5. _Revision.. :-.-.:::_:.. :.--.:.:.':'-.-:::::.-_.,'._0_.'.'.'
6. Limitation for revision.
7.. Form of.appeal or application for reVision.
8. Stay of execution of orders or decision.
9. Power of appellate or revisional authority.
10. Costs.
11. Repeal. THE MADHYA PRADESH PANCHAYATS (APPEAL AND REVISION) RULES, 1995 _ . ___ _ _ (Notific({ linn No. -B-]:.] 5-95::P-2-XXIi, dcited 28th -March, 1995, published in M.P. UCYliatra,Extraordinary, dated 29th March, 1995, page 310(1)- (3JJ.-Inexercise of the powers conferred by the sub-section (l) of Section 95 read with Section 91 of the Madhya Pradesh Panchayat RajA.dhiniyam, 1993 (No.1 of 1994) the Stat.e Government hereby makes the following rules. the same having been previously published as required by the sub-section (3)of the Section 95 of the Said,Act, namely:-
1. Short title~ -These rules may be "called the Madhya Pradesh Panchayats (Appealand Revision)Rules, 199p. . ~. Definition.-In these rules, unless the dmtext otherwise requires,-
(a) "Act"means the-Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (l of 1994;);
(b) "Section"means a section of the Act;-
3. Appeal and appellate authorities.-Save wher.e it has been otherwise provided in the Act or rules 'or bye-laws made thereunder, an appealshalllie,-
(a) in the case of an order passed by the Sub-Divisional Officer under any provision of the Act or n.iles or byelaws made thereunder-to the Collector. 00000001 00000002 00000003