‘ EXTRAORDINARY , _ PUBLISHED BYAUTHORITY ,. ~ No. 200 Imphal,Friday, August 31, 2012 ~ I (Bhadra 9, 1934) : GOVERNMENTOF MANIPUR , SECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT NOTIFICATION' Imphal, the 23rd July, 2012 No. 2/68/2Q}.2-~Leg/L; The followingAct of the Legislature Manipur which received assent of the GOVemor of Manipur on 21—7-2012IS hereby publishedin the Official Gazette: ' ’ THE MANIPUR MUNTCIPALITJES (SIXTH AMENDMENT) ACT, 2012 (MANIPUR “25101“ No. 9 OF .2012) further t9 ainend the Maniplir Mqriicipalities Act, 1994 (No. 43 of 1994). . , , BeL15enacted bythe Legislature ofManipur1n the Sixty—third Year ofthe Republic ofIndia as follows '1 ' " 1 . Shorttitleand commehtem'ent; - ' ‘ ‘ (I)ThisActmay be called the Mampur Municipalities (Sixth Amendment) Act, 2012.
(2) It shall come into force on such date as the State Government may,by notification1n the official Gazette, appoint.
2. Amendment ofsection 2. - - 111 Section2 ofthe Manipur MunicipalitiesAct 1994 (hereinafiercalledthe Principal Act),— 1-- (ij aifier sub-section (1), thefollowing sub—sectioh (1A) shall be inserted, namely— (lA) “Board” means the Manipur Municipality PropertyTax Board;
(ii)
(iii) H (iv) 2 after sub-sectio11(18), the following sub—section (18A) shallbennserted namely- (18A) “Fund”meansthe Manipii1Mumc1pahty Property Tax Beard Fund referred to in Section 100 R.
after sub-section (45), the following sub—section (45A) shall be inserted,name1y— (45A) “Property Tax”means the prepertytax 011 the annual value ofland and buildings determined and leviable1nthe Ihunieipalareas under the Manipur Miinieipalitie's Act, 1 994.
after sub—section (57), the following sub-section (57A) shall be inserted, namely— (57A) “Valuer—surveyor” means a v’alue‘r—Surveyor registeredasstich11nder section 4;;10011 Amendment of section 75. - In section 75 of the Principal Aet, ‘ “(11‘ '
(ii) for sub-sectioh (1)(a), the following shall be substituted, namer “(a) a property tax on land and buildings situated within themunicipality assessed on their- annual value,payab1e bytheowner ofthe building 01 land or both as determined by theLProperty Tex Board”;
for sub-section (1)(1), the followirig shall be substituted, namely - “(1) a betterment tax. on the increase of properties and land values caused by the . execution of development/imprevement works in the surrounding areas”;
after sub-Section (5), the follOWing sfib-section shall beadded,‘ namely - H “(6) On receipt ofthe reply from the municipality'or on failure ofthe 111nnibipality to make a reply within the stipulated date and the state government, on being satisfied that the imposition ofthe tax or modificatioh ofthe rate ofany existing tax is in the interest of the' mumcipality, may by suitable order notified1n the ofiicial Gazette, impose or modify the tax. The order so passedshall operate as if-1t were a resolution passed by the municipality” Amendment of section 79. — For section 79 ofthe Principal Act, the following shall be substitutedgnaxnety - - 79 (1) The State Government shall, from time to time bynetification;specify the area where, the general valuation of lands andbuildings shall bemadeby the Property Tax ”Board, in so faras they relate to the deter111i11ation of annualvaiuation; ' 3
Provided that the Property Tax Board may make, subject to such conditions as may be prescribed, the general valuation oflands and buildings1n the area as aforesaid or in any part thereofunderits superintendence,di1ection and control, and every such valuation shall be deemed to have been made by the Property Tax Board.
(2) The annual valuation made by the Property Tax Beard shall become operative with effect from such date, as the State Government may, by notification,appoint in thisbehalf and shall remain in force111 respect of such area for a period of five yeais and may be revised thereafter at the termination of successive period offive years.
Amendment of section 80. - For Section 80 ofthe Principal Act, the following shall be substituted, 11a111ely - “Every owner or occupier ofany land or building shall file a statement before the Board1n such manner and within such time specifying such particulars as maybe prescribed. Final valuation list prepared by the Property Tax Board shall be the value ofthepreperty tax to be filed by the owner”.
Amendment of section 81. - In sub-section (2) of section 81 ofthe Principal Act, the words “the assessor appointed by the municipality” shall be substituted bythe words “the Executive Officeror any person authorised by him”.
. ' [Amendment ofsection83. - For Section 83 bfthe Principal Act, the folloWing shall be substituted, namely - “83. Notwithstanding anything contained1n this chapter, the mode ofprocedure and system ofproperty tax on the land and holdings shall be such as may be prescribed by the rules to be framed by the government from time to time in this behalfon the recommendation ofthe Property Tax Board”.
Antiendmentof section 85. ’- ' In sub-section (1) of section 85 ofthe Principal Act, the words “the mahicipality” shall be snbstituted by the Words “the Property Tax Boar ” Delenon of section '89. - Section 89 ofthe Principal Act shall be deleted.
10.
14.
100A. '
11.
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15.
16.4 100 B.
Deletion of section 93. ~ Section 93 ofthe Principal Act shall be d§1§tcd.
Deletion of section 94. - Section 94 ofthe Principal Act shall be deleted, ,i Deietion of section 95. .- Section 95‘ bfthe Principal Act shall be deleted. " ‘ Deletion of section 96. — Section 96 ofthe Principal Act shall be deleted.
Deletion of section 97. - “ Seetipn 97 ofthe Principal Act shall be deleted.
Deletion of sectiOn 98. — Section 98 ofthe Principal Act shall be deleted.
Insertion of a new Chapter VIIIA. - After Chapter VIII of the Principal Act, the following new Chapter VIIIA shall be inserted, namely - . “CHAPTERva .
MUNICIPALITY PROPERTY TAX BOARD Establishment ofthe Board. -
(l) The State Government may, by notification, establish, for the purposes ofthis Act, a Board to be called the Manipur Municipality Property Tax Board.
(2) The Board shall be a bodyeorporate with perpetual succession andia; common seal and may sue or be sued in its corporate name and shall be competent to acquire, hold and dispose ofany property, both movable and immovable, to enter into contactsand to do all things necessary for the purposes ofthis Act.
Composition of the Board. -
(1) The Board shall consist ofa Chairperson anti suchnumber ofmembers not exceeding four as may be determined by the State Government.
100C...
100 D- < 100 E.
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(2) The Chairperson shall be apexsonwho is orhas been an officer ofthe State Government not below the rank of Secretary including ex-ofiicio Secretary.
9 (3) I The other memhets shall ihelude theDirector ofMAHUD, Government ofManipur who shall be the ex-oflicio member ofthe Board, and such other persons having knowledge * —. and experience in the fields ofmunicipal administration, valuation ofproperties, accountancy, law, engineeringand urban planning as the Governmentmay detennine. --
(4) The Chairperson and the members ofthe Board shall hold office for a period of five yearsand the terms and conditions oftheir service, including salaries and allowances, shall be such as may be prescribed by the State Government. ' ‘
(5) The Board shall have a Secretary who shall be'appointed by the State Government. ’ AppOintment ofChairperson and Members. -
(1) The Governor shall, on the advice ofthe ChiefMinister, appoint a pe'rson as Chaixperson and other persons, as members ofthe Board. . ' .
Provided that the ChiefMinister before tendering advice to the Governor shall consult, > with the Speaker ofthe Legislative Assembly ofthe State and the Leader of Opposition in the Legislative Assembly ofthe State. - .(2) The persons appointed as Chairperson and Members ofthe Board shall, befere entering upon ofiice, make and subscribe before the Governor an oath or afiirmation according to the form as prescribed. ' » ~ (3) (i) Theperson appointed as Chairperson or Member ofthe Board may, by writing under his hand addressed to the Governor, resign his office; and
(ii) The person appointed as Chairperson or Merhber ofthe Board maybe removed from ‘ office in the manner as prescribed. ' M Validation. 4 Notwithstanding anything cohtained elsewhere in this Act, no action ofthe Board shall be invalid ori-otherwiseyealled in question merely on the ground ofthe existence ofany vacancy , in the office ofthe member ofthe Board.
Functions of the Board. -
(1) Enumerate or cause to enumerate all properties in the municipalities in the state and develop a data—base;
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(2) Review the property tax system and suggest suitable basis for valuationofproperties;
(3) Design and formulate transparent procedure for valuation ofproperties, inspection for verification in corporations and mu’fiicipalities in the state;
(4) Undertake valuation or cause valuation ofall properties in the municipality in the state including central, state or local body properties and exempted properties; ' '
(5) Recommend modalitiesfor periodic revision;
(6) Adjudicate property tax disputes and appeals for revision;
(7) Ensure quality in valuation ofproperties; i
(8) Ensuretransparency in valuation process and facilitate disclosure of valuations for fair compariSon;
(9) Publish the annual work plan in the state Gazette;
’ (10) Render such advice on valuation of properties toa Municipality as the State Government may, from time to time, require it to do or as the Boardmay consider necessary for carrying out the purposes ofthis Act; ‘ (~11) Discharge such other functions inthe field ofvaluation including development expertise in valuationaofland and building; and
(12) Undertake directly or through any institution, training of ofiicers and employees of - Municipality as the State'Govemment may direct or as the Board may consider necessary for carrying out the purposes ofthis Act.
Orgahisation. a
(1) The Board may be organised into three departments viz., Administration Department, ,Valuation Depaxtment and Research &Analysis Department. Each Department inay further . be divided into Sections or sub-sections as needed and appropriate.
(2) The Boardmay establish offices in the statewith appropriate staffwith’the‘prior approval ofthe State Government; ' ’ L ‘ ‘ ‘
(3) The Board may reorganise its organisation from time to time as required to implement ‘ the provisions ofthe Act.
100 G.
100 H.
100 I.
100 J.
100 K.
Staff ofthe Board. '—
(1)The Board may, with the approval ofthe State Government, create such posts ’ofofficers and employees and fill up such posts.
(2)The terms and conditions ofservice including salaries and allowances ofthe officers and employees appointed under sub-section (1) shall be determined bytheregulations made under Section lOOZB , - - - ,.
‘ (3)The Board may employ such officers and employees of the State Government as the State Government maymake available andthey are governed bysuch terms and conditions ..,of service as prescribed by the State Government.
. (4) WithOut prejudice to the provisions ofsub-section (1), the Board mayfor the purpose 'ofcarrying on its functionsunder this Act, requisition the services ofany officer or employee of the State Government or any other agency.
- (5) The stafl‘referred toinsub-section( 1) shall be undertheadministrative anddisciplinary , control of the Board.
Maintenance ofregister ofregistered valuer-surveyors. — The Board shall maintain a register ofregistered valuer4smveyors.
. Registration ofvaluer-surveyors. — Everyperson who possesses such qualifications as may be prescribed shall, subject to such terms and conditions,and on payment ofsuch fee, as “may be prescribed, be entitled to have his name entered as a Valuer-surveyor in» the register ofregistered valuer—surveyor.
I ' Owner or occupier to‘ file statement. — Every owner or occupier of:any land or building shall file a statement before the Board in such manner and within such time specifying such particulars as may be prescribed.
' Penalty. - Any person who -»
(1) fails to file the statement referred to in section 100.! within the prescribed period, or files a false statement, or
(2) fails to produce the accounts, registers or documents or to (furnish the infOrmation relating thereto when so required under section 100Q 100 L.
8 shall be punishable withfine which may extend to one thousand rupees and whenthe offence _ is a continuing one, with a daily fine not less than fifty rupees per day during the period of continuance ofthe offence. , ' » v . ' - , v f Determination ofvaluation and its duration. — , (1) . The State Government shall,- fiom' time totime bynotification, specify the area where, the general valuation oflands and buildings shall be made by'thé Board, in accOrdance with the provisions ofthis Act, or any other law for the time being in force in such area, as the case may be, in so far as they relate to the determination of annual valuation;
Provided that the Board may make, subject to such conditions as may be prescribed, the general valuation of lands and buildings in the area as aforesaid or in any part thereof under its superintendence,xdirection and control onpayment ofsuch remuneration as it may determine, and every such valuation shall be deemed to have been made by the Board.
(2) The valuation made by the Board shall become operative with effect fiom such date, as the. State Governmentmay, by notification, appoint in this behalf anH shall remain in force in respect of such area for a period offive years and may be revised thereafter at the .
termination ofevery successive period offive years: ~
Providedthat thevaluationoflands orbuildings inanymunicipalitymade in accordance with the provisions of this Act, or any other law, shall remain in force for the period for which it was made under;the,-provisions ofthis Act; or any otherlaw; as the case may be.’
(3) Notwithstanding anything contained in sub—sections (1) and (2), if, during the currency , , of any period referred to in sub-section (2), any new building is erected, or any existing building is reconstructed Oraltered or improved, in any area, the determinationofvaluation ofsuch premises shall be subjectto the same criteriazashas been fixed by- the Board for such premises, and itsvaluation shallbeeovered by such procedure as may be determined by the Board for its immediate valuation with prior mandatory filing of statement of particulars under section 1001 by the owner or occupier. The valuation so made shall remain in force from the period intimated by the Municipality for the unexpired portion of the period referred to in sub-section (2). . - '
(4) The Municipality shall in each year and within such time, as may be prescribed, send to the Board a list of all new buildings erected and also all existing buildings reconstructed or substantially altered or improved within their respective jurisdiction together with suggested valuation interms ofBoard’s guidelines for finalisation and approval ofvaluation by the Board. ' I 100 M.
100 N.‘ 100 0.
Publication ofdraft valuation list. —
(1) When the valuation under section 100L of the lands and buildings in any area has been completed, the Board shallcause such valuation list and the amount ofproperty tax to be enteredm a list. ' . -
(2) The Board shall publish the draft valuation list, prepared under sub-seetion (1), in such manner, as may be prescribed and shall specify a date within which an application for objection to the draft valuation list maybe filed. 1
(3) After the expiry ofthe date specified in sub-seetion (2) and within such period thereafter as may be prescribed, the objection ofany entry inthe draft valuation list shall be determined . after giving the applicant an opportunity ofbeing heard, by such 0111061 or ofiicers of the Board as may bespecified by theBoard1n this behalf.
(4). The objection shall be filed and determined111 such manner asmay be prescribed.
(5) Notwithstanding anything contained in this Act, no application under sub-section (4) shall be entertained unless the amount ofproperty tax on the previouswaluation ofthe land :
l or building as aforesaid has been paid or deposited in the office ofthe Municipality, before the application is filed,.=and every such application shall fall unless the amount ofproperty tax on the previous valuation is continued to be paid or deposited in the ofiice of the ‘ . Municipality, as the case may be, till-such application is finally disposed of.
Publication offinal valuation list. — ‘ When thevaluation under Section100M ofthe lands and buildings have been determined, the Board shallprepare a final valuation list and shall give public notice of the place or places where suchlist may be inspected andvaluation together withthe amount ofproperty tax thereonas recorded1n the final valuatiOn list shall be conclusive.
Alteration or amendment of valuation list. —
(1) Notwithstanding anything contained in section 100M, the Board may at any time before the date specified for filing the application under sub-section (2) ofsection lOOL and reasons to be recorded in writing, direct any alteration or amendment ofthe valuation list:
(a) By inserting therein the name ofany person whose name ought to be inserted;
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(b) By inserting therein any land orbuilding previously omitted together with the ' valuation thereof; or , ., .
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100 Q.
100 R.
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(c) By striking out the name ofany person or any land or any land or building not liable for payment ofproperty tax; or
(d) By1ncreasing ordecreasingthe annual valuation of any holding which in the opinion ofthe Board, has been substantially under— valued or over—valued by reasons offraud, misrepresentation mistake, error, or subsequent construction or inadvertence;
(e) , By sorrecting any patent error or omission. .
1 Production and inspection of accounts and- documents. — The Board or any of1ts ofiicer authorised by the Board may, subject to such conditions as may be prescribed, require the owner or the occupier of anyland or building to produce before the Board or such officer within the time as the Board or such officer may fix any ' accou’nts,‘1egisters or documents or to furnish any information relating thereto as may be considered necessary for the purpose offinsAct and the owner or the occupier shall comply with such requisition Power to enter into land or building. - .
(1) Any ofiicer ofthe Board, when so authorised by it in writing, may, without giving any previous notice to the oWner, or the occupier, or any land or building, enter into such land or building and make an inspection or survey, or take measurements, thereoffor the purpose ofvaluation.
(2) If such entry is refused or any objection to such entry is made, the officer authorised under sub-section (1) may give notice in writing to the owner or theoccupier of such land or building ofhis intention to enter into such land 01 building, and the owner or the occupier ofsuch lander building shall upon sueh notice being duly served on him, extend all facilities as may reasonably be expected ofhim to such officer for entering into such land or building and for making inspection or survey, or for taking measurements, thereof, as the case may be for the purpose of valuation.
Fund ofthe Board. .-‘
(l) The Board shall have a Fundto be called the State Property Tax Board Fund to which the following shall be credited:
(a) such moneys as may be paid to the Board by the State Government or any other authority or agency, and
(b) such moneys as may be paid to the BOard by the Municipalities and other local authorities under section 100U.
100 S.
100 T.
100U.
100 V.
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(2) A11 moneys received by the Board shall be depOsited in one: or more nationalised banks. ' Grants 01 loans to the Board. - _ The State Government may extend grants or loans to the Board on suchterms and conditions as the State Government may determine.
Municipalities to make payment to the Board. -
(1) The Muhicipality or anyother local authority, as the case may be, in respect ofwhich notification under sub-section (1) of section lOOL has been made, may pay to the Board such proportion ofthe expenditure incurred by the Board on account ofthe valuation and assessment, as the case may be. _ r
(2) The Board shall Calculate the amount payable by the Municipality or the other local authority under sub-section (1) and may require the concerned bodyto paythe amount within such time asmay be prescribed. ~
(3) If the amount is not paid within the prescribed time, the Board may refer the matter to the State Government and the State Government maypay the amouri‘tto the "Board and deduct: the same from any grant payableby the State Government totheMunicipality.
Expenditure incurred on account ofsalaries and allowances including contingencies. -
(1) The expenditure incurred by the Board for meeting the salaries and allowances including contingencies of the Chairperson, members, Secretary, officers and employees serving under or for the Board shall be defrayed out ofthe Fund to be provided by the State Government. ' .
(2) The expenditure towards contingencies for undertaking nonnal activities ofthe Board shall be met Ollt‘Of the fund provided by the State Government. v ' .
Budget. -
(l) The Board shall prepare each year in such form and withinsuch‘time, as may be prescribed, a budget in respect ofthe ensuing financial year, showing theestimated receipts and. expenditure and shall forward a-copy ofthe same to State Government for approval.
(2) The State Government may, in according such approval, make such additions alterations, and modifications thereon as it thinks fit:
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100 X.
lOOY.
100 Z.
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Provided that before making such additions, alterations or modifications the State Government shall give the Board an opportunity to express its Views thereon within such period as may be prescribed.
Expenditure and accounts. —
(1) The Board shall have the same financial powers as are exercisable bythe Secretary or a Head ofthe Department ofthe State Government Matters beyond such financial powers shall be referred by the Board to the State Government for decision.
- . (2) The Board shall keep accounts of all receipts and expenditure, and prepare annual accounts, in a regular manner asper standardaccoUntingnorms or in s11ch manner as may be prescn'bed - * ' \ Audit. - V (1) The Board shall cause its accounts to be audited annually by an audit :or to be appointed by the State Government and the auditor .so appointed shall have the right to demand the production of books, accounts, documents and other papers of the Board.
, ‘ (2) The annual accounts prepared as per provisions of sub-section (2) of section 100W - shall beplaced to the auditor for audit Assoon as the accounts have been audited, the Board shall send a copy thereof together with a copy of the report of 1 he auditor to the 'State Government “(3) The Board shall comply with such directions as the State Government may,after ‘. perusal ofthe report ofthe auditor, thinkfitto issue in this behalf.
(4) The Board shall pay out of the fund such sum as may be deterrrinedby the State Government by way of fees if any for such a audit. -
(5) The State Government should place the annual report ofthe Board? together with the audit report before the State Legislature.
Delegationofpowers and functions by Board. — v - (1) The Board may delegate any of1ts powers and functions including: financial powers .
to the Chairman ofthe Board except the power under sub—section (1) of tiection 100G.
(2) The Board may also delegate any of its powem or functions to any tsther officers of the Board by a resolution adopted by it in his behalf.
Members, officers and employees to be public servan ts:
100 ZA.
13 Every member ofthe Board including its Chairperson or every officer or employee ofthe Board shall, when acting or purpOrting to act under the provisions ofthis Act, be deemed to be a public servant within the meaning ofsection 21 ofthe Indian Penal Code (45 of 1860).
Ombudsman Jurisdiction. - The Local Body Ombudsman will examine, investigate and pass orders on the complaints, or a reference from the State Govermnent or that has come to the notice ofthe Ombudsman, ofcorruption and ma] administration against the chairperson, members, secretary, officers and employees of the Board and those working for and in the name ofthe Board.
Power to make regulations. —
(1) The Board may, with the previous approval ofthe State Government, make regulations consistent with the provisions ofthis Act and the rules made thereunder for carrying out the purposes ofthis Act.
(2) The State Government may, in according such approval, make such additions, alterations and modifications therein as it thinks fit:
Provided that before making such additions, alterations or mot/iifications the State Government shall give the Board an opportunity to express its views thereon within such period not exceeding two months as may be specified by the State Government.
(3) A11 regulations approved by the State Government shall be published in the ofi‘icial Gazette.” TH. KAMINI KUMAR SINGH, Deputy Secretary (Law), Government of Manipur.
Printed at the Directorate of Printing & Stationery, Government of Manipur/3 10-C/3 1—08-2012.