GRAM SABRA OBLIGATORY TAX ... RULES, 2001 ,.
(d) Slaughter House
5. Encamping grounds above nil 3x3meters
6. Encamping grounds 3x3 0.30 meters per animal 2.00 <
10. Rate of lighting tax - \ \.. I. I \, I MADHYA PRADESH GRAM SABHA OBLIGATORy TAX AND FEES (CONDITIONS AND EXCEPTIONS) RULES, 2001 CONTENTS
1. Short Title and Commencement
PART - I General
2. Defmitions .
3.. Proceuure for imposing tax
4. Tax effective from what date.
PART - II Property tax on Land Building
5.. Rate of tax on .building .,
6. Tax by whom payable PARr - III Tax on Private Latrines
7. Tax for cleaning private latrines
8. Conditions necessroy to be :ulfilled prior to the imposition for tax for cleaning of private latrines
9. Tax by whom payable PARr- IV Lighting Tax PARr:-V Tax on Persons exercising any profession or carrying on any trade or caDing within the Umits of Gram Sabha area .
11. Rate of tax on any profession or art.or carrying on any trade or calling
12. Advance payment of tax
13. Repeal and Savings
SCHEDULE MADHYA PRADESH GRAM SABHA OBLIGATORY TAXAND .FEES (CONDITIONS AND EXCEPTIONS) RULES, 2001 [Framed under sub-section (1)of Section 95 read with sub-section (1).. of Section 77-A. Published in M.P. Gaz. (Ext. Ordy.) dated 7-3-2001, p. :256 (~).As amended by No. F-I6-4I-99-XXII-P-2-(7), dt. 4:-2-2002, Pub.. (PR)860 GRAM SABRA OBLlr::-"4.TORY'TAX... RULES, 2001 R.l in M.P. Gaz. Ext, dated 4-2-2002, page 82.J
1. Short title and Commencement.-(l) These rules may be called the Madhya Pradesh Q;.-amSabha Obligatory Tax and fees (Conditions andExceptions) Rules, 2001
(2)They shall come into force with effect from the date of publication. of this notification in th~ Madhya Pradesh Gazette.
2. Definitions.-In these rules, unless the conte>...1:otherwise requires,-
(a) 'Act' means The Madhya Pradesh Panchayat and Gram Swaraj Adhini)'am, 1993 [No1 of 1994J;
(b) 'Schedule' means the appended to theses rtlles ;
(c)Tax' means a tax impossible under item (1)(2)(3)or (4)of ScheduleI-A of the Act;
(d) 'AppellateAuthority' means a committee constituted under section.7-H of the Act.
3. Procedure for imposing tax.-Every Gram Sabha shall impose tax. after observing the follOwingprocedure, namely:-
(1).The Gram Sabha shall, subject to the provision of these rules, pass a reso~ution regarding the rate at which the tax is to be imposed; .
(2) The Gram Sabha shall, then notify to the public the proposal by. beat of drum in the Gram Sabha area and by means of a notice affixed in at conspicuous public places in the village.specifying a date not earlier than one month after the date of such publication, on or after which the Gram Sabha shall take the proposal into consideration; _ .. . '. _
(3)Any inhabitant of the village'obJecthig to the rate of tax proposed by the Gram Sabha may send his objection or suggestion in writing on or before the date specified in the notice published under sub-rule (2);
(4)On or after the date fixed under sub-rule (2) the Gram Sabha shall consider all objections and suggestions made under sub-rule (3)and'shall impose the tax and decide the rate at which it is to be imposed;
(5)Where a Gram Sabha decides the rate of tax, a notice stating the tax imposed. and the rate thereof shall be published by the Gram Sabha by affixing a copy' thereof at conspicuous public places. If shall also announce by beat of drum in the village the fact of such publication; . _ _.
(6)The' tax shall accordingly be iinposed 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 imposed under these rqles shan be impossible for the year beginning on the 1st apIil and ending on 31st March next follOwing.If the tax comes into force on any date .other . than the 1st April, it shall be impossible by the quc4ter ending on the 1st ;'.July, 1st October, 1st January antllst April next follOwingand thereafter.by the year. . V
PART -II .Property Tax;.on L~d and Building
5. Rate of tax on building.-Every Gram Sabha shall subject to the provision of item I of the Schedule I-A of the Act and sub- section (2) of Section 77-Aand after follOwingthe procedure prescriped in rule 3, impose a tax on land or buildings or both at such rate based on the capital value of the bUilding and land as may be decided by the but not below the . i I r R.II GRAM SABRA OBLIGATORY TAX .,. RULES, 2001 (PR)861. l minimum and not exceeding the maximum rate specified in the first Schedule. ,'.
6. Tax by whom payable. -Thetax shall be payable by the owner ofthe building upon which it is assessed.
PART-III Tax on Private Latrines
7. Tax for cleaning private latrines.-The Gram Sabha shall, after followingthe procedure prescribed in rule 3, impose a tax for cleaning of private latrines at the rate, which may be decided by it.
8. Conditions necessary to be fulfilled prior to the imposition of tax for cleaning of private latrines.-No tax.for cleaning private latrines shall be imposed under item 2 ofSchedule I-A of the Act and sub-section
(2)of5ection 77-Aunless the Grfu!lSabha has-
(a) made a provision for the cleaning of private latrines;
(b) issued either individually to the person to be charged or .generally to the inhabitants of the village to be charged ,with such tax, onemonth's notice ofthe intention ofthe GramSabha to make such provision and to impose the tax.
9. Tax by whom payable.-The tax for cleaning private latrines shall be payable in respect of the house to which the private latrine is attached, and is occupied-
(a) by the owner himself, by the owner;
(b) by tJ:1eperson otJ.:1erthan the owner, by the occupier;
(c) by the owner and tenant, by the owner. .
PART - IV / Lighting Tax
10. Rate of lighting tax.-(l) A Gram Sabha which has made lighting arrangements, shall,. after followingthe procequres prescribed in rule 3, impose a lighting tax on all buildings within the Gram Sabha area as may be decided by it with reference to the capital value of the building.
(2)Nolighting tax under sub-rule (1) shall be imposed on any building. used exclusively fOL!"eligiousor educational purpose including boarding houses and yielding no rent to the owner or trustee thereof.- ---- --. -~_.-
PART - V Tax on persons exercising any profession or carrying on . any trade or ,calling Within the limits of Gram Sabha area , 11. Rate of tax on any profession or art or carrying on any trade or calling.-A Gram Sabha shall, after followingthe procedures prescribed in ntle 3, impose a lighting tax on all buildings within the Gram Sabha area a~ .Ilmy be decided by it with referenc~ to the capital value of the building. . V . l[p)"l )\'idedthat if the total amount of Professional Tax imposed by the State Gon~rnment and. Gram Se.bha exceed rupees two thousand five hundred, then the limit of excess amount shall be made less from the imposed tax by Gram Sabha so that the total amount of the'"professional tax imposed by the State Government and Gram Sabha both, shall not be 1 Proviso ins. by Noli. dated 4-2-2002. . more than Rupees two thousand five hundred.] •
12. Advance ;;Nl)'Dlent ot" tlUt.~The tax on persons folloWing' any profession or art or carrying Onany trade or calling Within the Gram Sabha area shall be payable in advance. for the year.
13. Repeal and SaYings.oAll rules corresponding to these rules and Inforce immediately before the commencement of these rules are hereby repealed in respect of the ~atters covered by these rules: _
Provided that any order made or any action tal<en under the rules so repealed shall be deemed to have been mal<e or tal<en the correspondingprOVisionsof these rules.. . THE FIRST SCHEDULE [See Rule 5) RATE OF TAX ON LAND AND BUILDING . -) -. MAXIMUM(2) Rupee 1.50 per Rs. 500 of the capital value of faction thereof Maximum
(3) Rs.200- Rs.300 Rs.400 Rs.600 Rs.900 Rs.1400 Minimum 0) Minimum
(2) Rs.I00 RS.150 Rs.200 Rs.300 Rs.450 Rs.650. 20 paise per Rs. 100 of 30 Paise per Rs. 100 of the capital value or frac- the capital value or fraction thereof tion thereof Rupee 1 per Rs 500 of the capital value or faction thereof GRAM SABHA (AUDIT) RULES 2001 . THESECONfiSCHEDULE MADHYA PRADESH GRAM SABHA (AUDIT) RULES 2001 CONTENTS. , / [See Rule II} RATE OF TAX ON PERSONS FOLWWING ANY PROFESSION OR . -ARTORCARRYINGONANYTRADEOR CALLINGWITHIN THEGRAMSABHAAREA (PR)862
1. . . On building of capital value exceeding. Rs. 6000 but not exceeding Rs. 12000 .2. Ori bUildings of capital value exc.eeding Rs. 12000
1. Short title
2. Definitions
3. Accounts to be audited annually
4. Social Audit . . \, Annual Income
(1) Rs. 11,000 to 15,000 -Rs. i5,00rto -20;00b Rs. 20,001 to 30,000 Rs. 30,001 to 40,000 Rs. 40,001 to 50,000 More than 50,000 00000001 00000002 00000003 00000004