In these rules, unless the context otherwise requires,-
(a) 'Act' means The Madhya Pradesh Panchayat and Gram Swaraj Adhiniyam, 1993 [No.1 of 1994];
(b) 'Fe.e' means a fee leviable under item (3) (8) (9) and (10) under Schedule II-Aof the Act.
(c) 'Section' means a section of the Act
(d) Tax' means a tax impassable und~r item (1) (2) (4) (5) (7) and (11) of the Schedule ll-A of the Act.
1 Framed under sub-section (1) of Section 95 read with sub-section (2) of Section 77-A. Published in M.P. Gaz. (Ext. Ordy.) dated 7-3-2001, p. 254 (2).
L _ R.12 GRAM SABRA OPTIONAL TAXES ... RULES, 2001 (PR)857 L
3. Whenever a Gram Sabha proposes to impose any tax or fees under sub-section (2)ofSection 77-Aof the ACt,it shall place its proposals to fix its rates before the meeting of the Gram Sabha. "
4. iilly tax, fees specified in Schedule II-Aof the Act shall be subject to a maximum specified in the schedule appended to these rules.
5. (1)If the Gram Sabha resolves to impose any tax, fees or rate under sub-section (2)of Section 77-Aof the Act, it shall proclaim the purpose of the resolution for the information of the persons affected by such proposal and invite their objections before a date to be proclaimed by beat of drum or, written notice affixed at conspicuous public place in the Gram Sabha area or by both. Within a fortnight from the proclaimed date the resolution shall be reconsidered at a meeting of the Gram Sabha along with the objections, if any. -
(2)Where the Gram Sabha decides the rate of tax or fee, such tax or fee shall accordingly be imposed from the date which shall be specified in a notice and which shall not be later than one months after the publication of the notice
6. When the proposal to impose any tax or fee is approved by the Gram Sabha, it shall prepare a Schedule of rates or list of assesses with actual amount of assessment as the case may be. The Schedule of the rate fixed and the assessment made shall be publicly proclaimed by beat of drum and also by affLxingcopies of such Schedule at conspicuous public places in the Gram Sabha area and the assessment list shall be shown to any P~.r_s9P:C!ff~~t~Q.pY-:!('Yhod_esire~.to-_~_e~tt. -__:.--:---- - --------.--c-. __ --:-_- __ -_-::--:::::=-._:. __-~-..::-.-, - __ .
7. The Gram Sabha shall hear any objection that may be put forward against the assessment within fifteen days from the date of proclamation of the assessment.
8. i\fter the objections put forward, if any, have been disposed of, the assessment list shall be amended, if pecessary, and signed by the Sarpanch and the Secretary ofthe Gram Sabha. The revised Schedule ofrates, if any, shall then be proclaimed publicly by beat of drum and republished by affixingcopies thereof at conspicuous public places.