The Chief Officer of the Municipality shall enter the valuation of all lands and buildings and the objections received thereon in a valuation register to be maintained by him for the purpose, in such form and in such manner as may be prescribed.
131. Municipal Property Tax Committee.
(1) There shall be constituted a Municipal Property Tax Committee in each Municipality consisting of the following members, namely:-
(1) Three members to be elected by Municipal Council or Town Council.
(ii) the Executive Officer
(2) The term of the Municipal Property Tax Committee constituted under sub-section (1) shall be one year from the dat of its constitution and the new Municipal Property Tax Committee shall be constituted before the expiry of the term of the existing Municipal Proper Tax committee.
Provided that the existing Municipal Property Tax Committee shall continue to function till the constitution ofthe new Municipal Property tax Committee:
Provided further that a member shall not be eligible for election as member of the Municipal Property Tax Committee for more than two terms.
(3) The Chairman of the Municipal Property Tax Committee shall elected by from amongst themselves and he shall be eligible for re-election for one more term only.
(4) The Municipal Property Tax Committee shall scrutinize the draft valuation list, the objections field thereon under clause (b) of sub-section (I) and sub-section (3) of section 129 and detet mine the valuation:
Provided that:-
(a) Before determining the valuation of any land or building in respect of which an objection has been field, an opportunity of being herd 306 either in person or through an authorized agent, shall be given to the person, who has field objection.
(b) Where no objection has been filed under section 129 and the Municipal Property Tax Committee thinks it necessary to enhance the valuation, it may do so after giving a notice to the person concerned in such manner, as may be prescribed and after giving him an opportunity of being heard.
(5) At the time of hearing under clause (a) or clause (b) of the proviso to subsection (4) an officer of the Municipality shall remain present before the Municipal Property tax Committee.
(6) The procedure for hearing and disposal of objection shall be such, as may be prescribed:
(7) When the objections have been determined the order in this behalf shall be recorded with the date in valuation register referred to in section 130 and a copy of the order shall be served within thirty days thereof on the person filing the objection in such form and in such manner, as maybe prescribed.
(8) When the valuation list has been determined, by the Municipal Property Tax Committee, notice to that effect shall be published in the prescribed manner and a copy of the final valuation list shall be displayed in the office of the petitioner and at such other place or places as the petitioner may determine.
(9) The Chief Officer of the Municipality shall thereupon make necessary entries in the valuation register referred to in Section 130.
132. Final valuation:
Every valuation determined by the Municipal Property Tax Committee shall, subject to provisions of section 142, be final.
133. Period valuation:
The annual valuation as finally determined by the Municipal Property Tax Committee:-
(a) Shall have effect from the beginning of the year after the expiry of period of five years of the previous valuation or the beginning of the year in which it is made, whichever is later;
(b) Shall, subject to the other provisions of the Chapter, remain in force in respect of each ward for a period of five years irrespective 307 of any alteration during such period in the number of boundaries of such ward; and
(c) May be revised on the expiry of each such period and the work relating to such revision shall be undertaken at least a year before such expiration:
Provided that if for any reason to be recorded in writing the Municipality considers that it is not practicable to undertake the work relating to such revision before the expiry of one year. It shall seek prior approval of the Government stating reasons therefor, for its inability to undertake the revision.
134. Revision of valuation:
(1) Notwithstanding anything contained in the foregoing provisions of this Chapter, the Municipality may, by resolution direct general revaluation of lands and buildings in any ward of the Municipality or any part thereof during the currency of any period specified under this Chapter, and such general revaluation shall have effect from the beginning of the year in which such revaluation is made and shall remain in force in respect of each ward or the portion thereof, as the case may be, of the unexpired portion of the period during which, but for such revaluation, the annual valuation would have remained in force.
(2) When a direction of general revaluation has been given under subsection (1) of this section, the provisions of section 127, section 128 and section 129 shall apply
135. Revision of valuation in specific cases:
(I) If the Chief Officer of a Municipality, having regard to the return furnished under section 127 is of the opinion that a revision in the annual valuation of any land or building is necessary in the following cases, namely:-
(a) When its ownership changers; r
(b) When any tenancy or any rent changes; or
(c) When the nature of its use changes; or
(d) When a new building is erected or an existing building is redeveloped or substantially altered or improved during the period, the annual valuation remains in force, or
(e) When, ion an application made in writing by the owner or the person liable to play tax on land and building, it is established that 308 during period of the annual valuation remaining in force, its value has been reduced by reason of any substantial demolition or it has suffered depreciation from any accident or any calamity proved to the satisfaction of the Municipal Property Tax Committee to have been beyond the control of such owner or such person; or
(f) When any land or building or portion thereof is acquired by purchase o otherwise by the Government or the Municipality during the period of the annual valuation remaining in force; or
(g) When any land or building, or portion thereof, is sold or otherwise transferred by the Government or the Municipality.
Provided that all lands used for streets and other public purposes shall be excluded from such revaluation; or
(h) When upon the acquisition or transfer of any land or building in part, residual portion remains, he shall serve written notice, in such manner as may be prescribed, stating reasons for the proposed revision, on the owner or the lessee, sub-lessee or occupier of such land or building and notice shall specify the time, not being less than thirty days from the date of service of the notice within which objections, if any, to the valuation in duplicate, may be field.
(2) The Chief Officer shall place the proposed revision and the objections so received before the Municipal Property Tax Committee.
(3) The provisions of sub-section (5), sub-section (6) sub-section (7) and sub-section (8) of section 131 shall, thereafter mutatis, mutandis, apply.
(4) Any revision in the annual valuation of any land or building or portion thereof under this section, shall come into force from the beginning of the year following that in which such revision becomes applicable and shall remain in force for the unexpired portion of the period during which, but for such revision such annual valuation would have remained in force.
(5) Notwithstanding anything contained in sub-section (1) of section 134 or sub-section (1) or sub-section (4) of this section, any land or building,-
(1) Which for any reason has no annual value, assigned to it under this Act, may be valued at any time during the currency of the period specified in respect of such land or building under section 133; and
(ii) The valuation of which has been cancelled on the ground of irregularity, may be valued at any time after such cancellation, and 309 such valuation shall remain' in force until a fresh valuation or revision is made and shall take effect form the beginning of the year from which the previous valuation, which has been cancelled would have taken effect:
Provided that the valuation made under clause (i) or clause (ii) shall remain in force for the unexpired portion of the period specified under this Chapter.
136. Furnishing of returns for purposes of revision in te annual value of lands and buildings,- To enable the Municipal Property Tax Committee to revise the annual value of any land or building governed by any circumstances, specified in subsection (1) of section 135, except in respect of a case under clause (e) thereof, the owner or the person liable to pay the tax or such land or building, shall furnish to the Chief Officer of the Municipality, not later than the thirty-first day of March of the year immediately following, a return in such form, as may be prescribed.
137. Liability for failure to furnish a return or submission of incorrect return.
Whenever any person liable to pay to tax for any land or building,-
(a) Fails to furnish a return as required under section 127 or section 136 or
(b) Gives information in such return, which, on verification, is found to be false or incorrect.
He shall be liable to pay a penalty of not less than two times, but no more than five times of the tax payable as may be imposed by the Chief Officer of the Municipality.
138. Notice of transfer:
(1) Whenever the title of any person to any land or building is transferred, such person, if primarily liable for the payment of tax on such land or building, and the person to whom the title is so transferred, shall within three months after the execution of the instrument of transfer or after its registration, if it is registered, or after the transfer is effected, if no instrument is executed, give notice of such transfer in writing to the Chief Officer of the Municipality.
(2) In the event of the death of any person primarily liable as aforesaid the person on whom the title of such land or building devolves shall, within six months, from the date of the death of the person primarily liable, give notice of such devaluation in writing to the Chief Officer.
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(3) The notice under this section shall be in such form, as may be prescribed, and the transferee or the person on whom the title devolves shall, if so required, be bound to produce before the Chief Officer documents evidencing the transfer or devaluation.
(4) If any person, who transfers his title to any land or building, fails to give any notice under this section to the Chief Officer, he shall, in addition to any penalty to which the may be subject under this Act or the rules made thereunder, continue to be liable for payment of the tax on such land or building until he gives such notice, but nothing in this section shall be deemed to affect the liability of the transferee for payment of tax on such land or building.
(5) The Chief Officer shall, on receipt of a notice of transfer or devolution of title under this section, and upon payment of such fees, as may be determined by regulations, record such transfer or devolution in a register to be maintained for the purpose and also in the Municipal Assessment Book.
(6) On a written request by the Chief Officer, the Registrar of the district comprising the municipal areas, appointed under the Registration Act, 1908, shall furnish such particulars regarding registration of instruments of transfer of immovable properties in the municipal areas, as the Chief Officer may, from time to time, require.
(7) Notwithstanding anything contained in sub-section (6), the Registrar of the district, shall furnish to the Chief Officer such particulars soon after the registration of an instrument of transfer is effected, or the Chief Officer so requests, such periodical returns at such intervals as the Chief Officers may specify.
139. Municipal Assessment Book:
(1) The annual valuation of lands and buildings and the tax demand as determined under this Chapter shall be entered in the Municipal Assessment Book.
(2) the Municipal Assessment Book shall be maintained in such form and in such manner, as may be prescribed.
(3) The Chief Officer of a municipality may, at any time, make such corrections in the Municipal Assessment Book, as may be necessary to incorporate changes required to be made in accordance with the provisions of this Act or for removal of patent errors or defects after recording the reasons therefor.
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(4) The Municipal Assessment Book duly authenticated in the manner prescribed, shall be kept in the office of the municipality and extra therefrom shall be made available on payment of such fees, as may be prescribed.
140. Amendment of Municipal Assessment Book:
(1) Notwithstanding anything contained in section 133, it the Chief Officer of a Municipality is of the opinion that amendment of the Municipal Assessment Book of the opinion that amendment of the Municipal Assessment Book of the Municipality is necessary:
(i) By inserting therein the name of any person whose name ought to be inserted; or
(ii) By inserting therein any land or building previously omitted together with valuation thereof; or
(iii) By inserting or altering an entry in respect of any building, erected, re-erected, altered or added to, after the preparation of the Municipal Assessment Book, in which case, such insertion of alteration shall take effect from the date, such erection, re-erection, alteration of addition was made.
He shall serve written notice, in such manner, as may be prescribed, stating reasons for the proposed amendment on the owner or the lessee, sub-lessee or occupier of the land or building and the notice shall specify the time, not being less than thirty days from the date of the service of the notice, within which objections, if any, in duplicate, to the amendment, may be filed.
(2) The Chief Officer shall place the proposed amendment and the objection so received before the Municipal Property Tax Committee.
(3) The provisions of sub-section (5), sub-sectioon (6), sub-section (7) and sub-section (8) of section 131 shall, thereafter, mutatis mutandis apply.
(4) Any amendment in the Municipal Assessment Book under this section, shall come into force from the beginning of the year following that in which such amendment becomes applicable and shall remain in force or the unexpired portion of the period during which the Municipal Assessment Book would have remained in force.
141. Power of prescribed authority to amend valuation and assessment,
(1) Notwithstanding anything contained in this Chapter, where the prescribed authority is satisfied that any property has been erroneously 312 valued or assessed through fraud. accident or mistake, whether on the part of the Municipality or any committee or officer or employee of the Municipality or the assessed, it may, after giving the assessed and opportunity of being heard and after making such inquiry, as it may deem fit, pass an order amending the valuation of assessment already made.
(2) On the issue of an order under sub-section (1), the valuation and assessment then in force shall, subject to the order, if any, passed in appeal, be deemed to have been amended accordingly with effect from the beginning of the year in which an order is passed.
(3) Any person aggrieved by the order of the prescribed authority may, within a period forty-five days from the date of communication to him of the order, file an appeal to the authority referred to in section 142 which shall decide the appeal, after giving the appellant an opportunity of being heard in the prescribed manner.
142. Appeal:
(1) Any person aggrieved by,-
(a) The determination of valuation by the Municipal Property Tax Committee under section 131; or
(b) The revision of valuation by the Municipal Property Tax Committee under section 135; or
(c) An order of the Municipal Property Tax Committee under subsection (3) of section 140 relating to the amendment of the Municipal Assessment Book; or
(d) An order of the prescribed authority under section 141; may perfect an appeal before an authority as may be prescribed in this behalf by government.
Provided that such appeal shall be preferred within a period of thirty days from the date of service of the order appealed against.
(2) The appellate authority shall hear the appeal at the headquarter of the district in which the Municipal Council or the Town Council, to which the appeal pertains, as the case maybe, is situated.
(3) No appeal under this section shall be entertained, unless the total tax in respect of any land or building, which was being levied prior to the determination of annual value by the Municipal Property Tax Committee under section 131, or revised under section 135 or on the basis of the amended Assessment Book under section 140 or as amended by the prescribed authority under section 141 of half of the tax on the 313 annual value so determined or revised or amended, whichever is more, has been deposited in the office of the Municipality and the appeal shall abate unless such tax is continued to be deposited, till the appeal is finally disposed of.
(4) The appeal shall disposed of within a period of six months from the date of its filling, failing which the tax deposited shall be refunded to the appellant.
(5) The procedure for hearing and disposal of appeal as well as for realization of fees in connection with the appeals shall be such. As may be prescribed.
(6) The valuation fixed after disposal of the appeal under this section, shall have effect from the year in which such valuation would have taken effect and shall continue to remain in force during the period such valuation would have remained in force, had not appeal been filed.
(7) The decision of the appellate authority under this section shall be final.
143. Incidence of tax on lands and buildings.
(1) The tax on lands and buildings shall be primary leviable,-
(a) if the land or buildings islet, upon the lessor;
(b) if the land or building is sublet, upon the superior lessor, who has sublet such a land or building, as the case may be; and
(c) If the land or building is unlet, upon the person in whom the right to let such land or building vests.
(2) If any land has been let for a term exceeding one year to a tenant and such tenant has built upon the land, the tax on lands and buildings assessed in respect of the land and the building erected thereon, shall primarily be leviable upon the said tenant, whether the land and building are in the occupation of such tenant or a subtenant of such tenant.
Explanation.- The term "tenant" includes any person deriving title to the land or the building erected upon such land from the tenant whether by operation of law or by transfer inter vivos
(3) The tax on any land or building, which is the property of the Municipality and the possession of which has been delivered under any agreement or licensing arrangement, shall be leviable upon the transferee or the licensee, as the case may be.
(4) The liability of the several owners of any land or building constituting a single until of assessment, which is or purports to be severally owned in 314 parts or flats or rooms for payment of the tax or any installment thereof, payable during eh period of such ownership, shall bejoint and several:
Provided that the Chief Officer of the Municipality may, apportion the amount of the tax on such land or building among the co-owners.
144. Recovery of taxes on lands and building from occupiers:
(1) On the failure to recover any sum due on account of the taxes on any land or building from the person primarily liable therefor under section 143, the Chief Officer of a Municipality shall, notwithstanding anything contained or in any other law for the time being in force, recover, from every occupier of such land or building, by attachment of the rent payable by such occupier, a portion of the total sum due, which bears, as nearly as may be, the same proportion to that sum, as the rent annually payable by such occupier bears to the total amount of rent annually payable in respect of the whole of such land or building.
(2) An occupier, from whom any sum is recovered under sub-section (1), shall be entitled to be reimbursed by the person primarily liable for the payment of such sum, and may, in addition to having recourse to other remedies that may be open to him deduct the amount, so recovered from the amount of any rent becoming due, from time to time, from him to such person.
145. Taxes on lands and buildings to be a first charge on premises.
The taxes due under this Act in respect of any land or building shall, subject to the provisions of section 181, be a first charge.
(a) In the case of any land or building held immediately from the Government, upon the interest in such land or building of the person liable for such taxes and upon the goods and other movable properties, if any, found within or upon such land of building and belonging to such person; and
(b) In the case of any other land or building, upon such land or building and upon the goods and other movable properties, if any found within or upon such land or building and belonging the person liable for such taxes.
146. Notice of erection of building etc:
When any new building is erected or any building is rebuilt or enlarged or when any building which has been vacant, is re-occupied, the person primarily liable for the taxes assessed on the building shall give notice thereof 315 in writing to the Chief Officer of the Municipality within a period of fifteen days from the date of its completion or occupation, whichever is earlier, or as the case may, from date of enlargement or re-occupation and the tax shall be assessable on the building from such date.
147. Notice of demolition or removal of building,
(1) When any building or any portion thereof, which is liable to the payment of taxes, is demolished or removed otherwise than by an order of the Chief Officer of the Municipality, the person primarily liable for payment of the taxes, shall give notice thereof in writing to the Chief Officer.
(2) Until such notice is given, such persons shall continue to be liable to the payment of such tax, as they would have been liable to pay in respect of such building if same or any portion thereof, had not been demolished or removed.
148. Payment of tax:
Save as otherwise provided in this Act, the tax on any land or building under this Chapter, shall be paid annually by the person liable for the payment thereof on such dates and in such manner as maybe prescribed.
149. Payment of tax unease of objection or appeal:
(1) When an objection to a valuation has been made under section 129, the tax on lands and buildings shall, pending the determination of the valuation under section 131, be payable on the previous valuation in the usual manner.
(2) if, after the objection has been determined under section 131, the previous valuation is altered or after the appeal has been disposed of under section 142, the valuation decided under section 131 is altered then,-
(a) Any sum already paid under sub-section (1) of this section or deposited under section 142, in excess, shall be refunded or allowed to be set-off against many present or future demand of the Municipality under this Act; and
(b) Any deficiency shall be deemed to be an arrear of the tax and shall be payable and recoverable as such.
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Provided that-
(i) If any premises have, for the purpose of valuation under this Chapter, been for the first time valued or sub-divided or amalgamated with any other premises and an objection to valuation thereof has been made under section 129, then the tax on lands and buildings shall, pending the final determination of the objection, be paid on such valuation; and
(ii) If when such objection has been finally determined, such valuation is reduced, and if the tax on lands and buildings has already been paid thereon, then the sum paid in excess, shall be refunded or allowed to be set-off against any present or future demand of the Municipality under this Act.
Chapter - III Scavenging Tax
150. Scavenging Tax:
A Municipality may levy scavenging tax on all hands and buildings at such percentage of the annual value, as the Government may determine for the collection, removal and disposal of all filth and polluted and obnoxious matter therefrom.
Provided that scavenging tax may be levied at different percentages, of the annual value in different municipalities.
151. Responsibility for payment of scavenging tax:
The scavenging tax shall be payable be the owners of lands and buildings who may realise it from the occupier.
Chapter -IV Octroi
152. Octroi:
Except as hereinafter provided, a Municipality may levy on goods brought into the Municipal area for consumption, use or sale therein, an octroi at such rate, as the Government may, by notification, specify and different rates maybe specified for different types of goods, in different municipalities.
317 153 Power to examine goods liable to octroi,— Every person bringing or receiving within the octroi limits of the municipal area any goods on which octroi is payable, shall when required by an officer duly authorised by the Government or the Municipality in this behalf, and so far as may be necessary, for ascertaining the amount of tax chargeable.-
(a) permit that officer to inspect, examine, weight and otherwise deal with the goods, and
(b) Communicate to the officer any information and exhibit any bill, invoice or document of a like nature, which he may possess relating to the goods.
154. Power to search premises and places,—
(1) The Chief Officer of a Municipality, subject to the safeguards as may be provided in the rules in this behalf, may, search and inspect any premises or any place wherein he may have reason to believe that goods in respect of which octroi is payable under this Act. but has not been paid, have been kept.
(2) The Chief Officer may, by written notice, require the attendance of any person whom he has reason to believe to be liable to payment of octroi.
(3) The Chief Officer shall have the power to seal the premises or the place and seize any document found in the premises or the place or in the possession of such person.
155. Refusal to permit inspection etc.
No person, bringing or receiving any conveyance or package within the octroi limits of any municipal area on which octroi is believed to the leviable, shall refuse on the demand of an officer authorised by the Government or the Municipality in this behalf, to permit the officer to inspect, weigh or otherwise examine the contents of the conveyance or package for the purpose of ascertaining whether it contains any goods in respect of which octroi is payable or shall refuse to communicate to that officer any information and exhibit to him any bill, invoice or document of a like nature, which he may possess relating to the goods or with the intention of defrauding the Municipality, communicate any such information, which is false or exhibits any such bill, invoice or document of a like nature, which is false or forged.
156. Evasion of octroi,— If goods passing the octroi limits of a municipal area, are liable to the payment of octroi, then no person shall cause or abet the introduction of or himself introduce or attempt to introduce within the said octroi limits any 318 such goods upon which payment of the octroi, due on such introduction has neither been made or tendered.
157. Payment of octroi and receipts therefor,—
(1) On payment of the octroi the person liable to pay the octroi shall be issued a receipt in such form, as may be prescribed and the receipt shall be maintained by such person for period of one year from the date of the issue and shall be produced on demand.
(2) In the event of the failure to produce the receipt within the said period of one year from the date of import of the goods, presumption with arise that octroi has not been paid.
158. Extension of Octroi limit by agreement,— For the purpose of levy of octroi and collection thereof, a Municipality may, enter into an agreement with another Municipality or Village Council and such agreement may provided for following matters, namely:
(a) Extension of octroi limits;
(b) Inspection of any warehouse or storage place within the jurisdiction of the other Municipality or Village Council where goods intended to be brought within the municipal area are kept;
(c) Weighing or otherwise examining the contents of the conveyance or package for ascertaining whether it contains any goods in respect of which octroi is payable;
(d) Examining the documents relating to such goods;
(e) Apportionment of the proceeds and the costs incurred; and
(f) Such other matter, as may be prescribed.
Explanation:- In this section and in section 159 "Village Council" means Village constituted under section 3 of the Nagaland Village CouncilAct, 1978 (1 of 1979).
159. Determination of disputes,— If a dispute arises between a Municipality and another Municipality or Village council relating to the agreement referred to in Section 158, it shall be referred to the Government, whose decision thereon shall be final.
160. Transit Pass:
(1) The provisions of this section shall apply to the municipal areas of such 319 Municipalities and from such date or dates, as the Government may, by notification, direct.
(2) Where any goods intended for consumption, use or sale within the municipal area of Municipality and liable to octroi under this Act, are required to be carried through one or more other municipal areas, the person liable to pay octroi shall, on payment of such transit fee, as may be prescribed, be issued a Transit Pass by the Municipality of the municipal area through which the goods are intended to be carried first.
(3) The transit pass referred to in sub-session (2) shall specify,-
(a) The name and particulars of the person liable to pay octroi;
(b) The nature and quality of the goods;
(c) The amount of the transit fee paid;
(d) The Municipality where the transit fee is paid;
(e) The Municipal areas of the Municipality through which such goods be carried; and
(f) The Municipal area of the Municipality where the goods are intended to consumed, used or sold.
(4) The goods referred to in sub-section (2) shall be allowed to be carried through the municipal areas referred to in the clause (e) of sub-section
(3) on production of the Transit Pass and without paying any octroi.
(5) The Municipality, which is entitled to receive the amount due on account of transit fee shall realize the amount, in such manner, as may be prescribed, from the Municipality referred to in clause (d) of sub-section
(3).
(6) In case of any dispute between the Municipality referred to in clause (d) of sub section (3) and the Municipality of the municipal area referred to in sub-section (5) relating to realization of the amount, the matter shall be referred to the Government for decision and the decision of the Government thereon shall be final.
(7) Non-payment of the transit fee shall be an offence under this Act.
320 Chapter -V Tax on Advertisements other than Advertisement in News papers
161. Prohibition of Advertisements without written permission of the Chief Officer.
(1) No person shall erect, fix or retain upon or over any land, building or wall any hoarding, frame, post, kiosk or structure for the purpose of any advertisement to public view in any manner whatsoever visible from a public street or public place within any municipal area without the written permission of the Chief Officer of the Municipality
(2) The Chief Officer shall not grant such permission if,-
(a) A license for the use of the particular site for purpose of advertisement has not been taken out; or
(b) The advertisement contravenes any of the provisions of this Act or the rules or the regulations made thereunder; or
(c) The tax, if any, due in respect of the advertisement, has not been paid
162. License for use of site for purpose of advertisement:
(1) No person being the owner, lessee, sub-lessee, occupier or an advertising agent shall, except shall, except under and in conformity with the terms and conditions of a license, use or allow to be used any site in any land, building, wall or erect or allow to be used any site in any land, building, wall or erect or allow to be erected in any site any hoarding, frame, post, kiosk, structure, neon sign or sky-sign for the purpose of display of any advertisement.
(2) For the purpose of advertisement, every person:
(a) Using any site before the commencement of this Act, within ninety days from the date of such commencement; or
(b) Intending to use any site; or
(c) Whose license for use of any site is about to expire shall apply for license or renewal of license, as the case may be to the Chief Officer of the Municipality in such form and in such manner, as may be determined by the Municipality by regulations.
(3) The Chief Officer shall, after making such inspection, as may be necessary and within thirty days of the receipt of the application, grant, 321 refuse or renew a license, as the case maybe, on payment of such fees, as maybe determined by the Municipality by regulations.
(4) The Chief Officer may, if in his opinion, the proposed site or any advertisement is unsuitable from te consideration of public safety, traffic hazards or aesthetic design, refuse a license or refuse to new any existing license.
(5) Every license shall be for a period of one year except in case of sits used for temporary fairs, exhibitions, sports events of cultural or social programmes.
(6) The Chief Officer shall cause to be maintained a register wherein the particulars of licenses issued under this section shall be separately recorded in respect of advertisement sites,
(a) On telephone, telegraphy, electric or other posts or poles erected on or along public or private streets or public places;
(b) In lands or buildings;
(c) On public transport;
(d) In cinema halls, video parlours, theatres or other places or public resort, and
(e) Through cable television
163. Tax on advertisements
(1) Every person, who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding, frame, post, kiosk, or structure any advertisement or displays any advertisement to public view in any manner whatsoever visible from public street or public place including any advertisement exhibited by means of cinematography, video or cables operated by cable operators, shall pay for every advertisement which is so erected, exhibited fixed or retained or so displayed to public view, a tax calculated at such rate, as the Government may determine;
Provided that different rates may be determined in different Municipalities and for different types of advertisements in the same Municipality:
Provided further that a surcharge not exceeding fifty percent of the applicable rate, as may be deteiiiiined by the Government may be imposed on any advertisement on display in temporary fairs, exhibitions, sports events or cultural or social programmes.
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(2) Notwithstanding the provisions of sub-section (1), no tax shall be levied under this section on any advertisement which,-
(a) Relates to a public meeting or to an election to Parliament or the Legislative Assembly of the State or the Municipality or to candidature in respect of such election; or
(b) Is exhibited within the window of any building, if the advertisement relates to the trade, profession or business carried on in the building; or
(c) Relates to the trade, profession or business carried on within the land or building upon or over which such advertisement is exhibited or to any sale or letting of such land or building or any effects therein or to any sale, entertainment or meeting to be held on or upon or in the same; or'
(d) Relates to the name of the land or building upon or over which the advertisement is exhibited or to the name of the owner or to the name of the owner or occupier of such land or building; or
(e) Relates to the business of a railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration; or
(f) Is exhibited within the airport or upon any wall or other property of the airport authority and relates to the airport administration of exhibited on any bus stand or transport terminal and relates to the bus or transport service; or
(g) Relates to any activity of the Government of India or the State Government or the Municipality.
(3) The tax on any advertisement leviable under this section, shall be, payable in advance in such number of installments and in such manner, as the municipality may by regulations, determine.
164. Permission of Chief Officer to become void in certain assess,
(1) The permission granted under section 161, shall become void,
(a) If the advertisement contravenes any regulation made under this Act, or
(b) If any material change is made in the advertisement or any part thereof without the previous permission of the Chief Officer of the Municipality; or 323
(c) If due to the work by the Government, Municipality or by any statutory authority the advertisement has to be displaced; or
(d) If the buildings, wall, hoarding, frame, post or structure over which the advertisement is erected, exhibited, fixed or retained, is demolished or destroyed.
(2) When any permission becomes void under Clause (c) of sub-section (1), the advertisement tax shall be refunded in such proportion, as the period for which it becomes void, bears to the total period of the validity of the permission;
165. License for use of site for purpose of advertisement to become void in certain cases:
The licence granted under section 162 shall become void:
(a) If the licence contravenes any terms and conditions of th licence, or
(b) If any addition or alteration is made to or in the building, wall, hoarding, frame, post, kiosk, or structure upon or over which the advertisement is erected, exhibited, fixed or retained.
(c) If the building, wall, hoarding, frame, post, kiosk, or structure over which advertisement is erected, exhibited, fixed or retained is demolished or destroyed.
166. Presumption in case of contravention:
When any advertisement has been erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post, kiosk or structure or displayed to public view from a public street, or public place including any advertisement exhibited by means of cinematography, video or cables operated by cable operators in contravention of the provisions of this Act or any regulation made there under, it shall be presumed, unless the contrary is proved, that the contravention has been committed by the person or persons on whose behalf the advertisement purports to be or the agent of such person of persons.
167. Liability to pay additional amount:
If any person erects, exhibits, fixes or retains any advertisement referred to in this Chapter without paying the tax due under section 163 within the time specified for the purpose, he shall be liable to pay an additional amount, which shall be not more than three times the amount payable as such tax, as the Municipality may determine.
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Provided that such amount shall not be less than an amount equal to one-andhalf times of such tax.
168. Power of Chief Officer in case of contravention:
If any advertisement is erected, exhibited, fixed or retained in contravention of the provisions of this Act or any regulations made thereunder, the Chief Officer of the Municipality may, by notice require the owner of the occupier or the land, building, wall hoarding, frame, post, kiosk, or structure upon or over which the same is erected, exhibited, fixed or retained to take down or remove such advertisement within forty-eight hours of service of notice, failing which, he may enter nay land, building or property and cause the advertisement to be dismantled, taken down, removed, spoiled, defaced or screened.
Explanation]. The word "structure" in this Chapter includes any moveable board on wheels used as an advertisement or advertisement medium.
Explanation 2. The word "advertisement" in relation to a tax on advertisement under this Act, shall mean any word, letter model sign., sky, sign, placard notice, device or representation, whether illuminated or not in the nature of and employed wholly or in part for the purpose of advertisement, announcement or direction.
Chapter -VI Development charges
169. Levy of Development charges:
The Municipality may levy development charges on the increase in the value of land or building within the municipal area or any part of it caused by the execution of any Town Improvement Scheme or Town Planning Scheme.
170. Basis of Development charges:
The basis for determination of the amount of development charges and the procedure for such detei iiiination shall be such as may be prescribed.
171. Assessment of development charges and payment:
The Chief Officer of a Municipality or an Officer of the Municipality authorised by the Municipality in this behalf, shall by order, assess, after giving the person concerned an opportunity of being heard in such manner, as 325 may be prescribed, the amount of the Development charges on the basis prescribed under Section 170.
172. Person liable to pay development charges:
Every owner of land or building referred to in section 169 or any person having an interest in the increase in the value of such land or building, shall pay to the Municipality such Development charges, as maybe assessed by the Chief Officer the Municipality, or the Officer authorised under section 171, as may be.
173. Mode Recovery:
The amount of development charges, due from an owner of land or building referred to in section 169, or any person having an interest in the increase in the value of such land or building, shall be recovered in such manner, as maybe prescribed.
Chapter - VII Other Taxes
174. Fire Fax
(1) The Municipality may levy fire tax at such percentage of annual value on lands and buildings, as the Government may, by notification, specify for the expenses necessary for the conduct and management of the Fire Service and for the protection of Life and property in the case of fire.
Provided that different percentages maybe specified for different municipalities and for different classes of buildings and for buildings in different areas in the same Municipality.
(2) The fire tax shall be levied in respect of all lands and buildings in the municipal area in respect of which a tax on lands and buildings is levied or would have been levied, but for the exemption given by or under the provisions of this Act.
175. Toll
(1) The Municipality may, with the prior sanction of the Government, levy rolls at such rates, as may be specified by the Government, on vehicles, carriages, carts or animals passing through public streets or bridges within the municipal area.
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(2) For the purposes of collection of tolls under sub-section (1), the Municipality may establish a toll-bar on any public street or on a bridge or at any place within the municipal area adjacent to the bridge at which such tolls may conveniently be collected.
(3) The revenue accruing from the tolls shall be credited to the Municipal Fund of the Municipality.
176. Prohibition as to refusal to pay or avoidance of payment of toll:
No person taking to a toll bar any vehicle, carriage, cart or animal, not exempted from toll, shall refuse to pay the toll nor shall any person fraudulently avoid taking to a toll-bar any such vehicles, carriage, carat or animal with the intent to evade payment of the toll.
177. Exemption from toll-
(1) No toll shall be paid for the passage of
(a) Government stores or persons in charge of them; or
(b) Any vehicle, carriage, cart or animal employed by
(i) An officer or employee of the Central Government of the State Government or of any local authority on duty; or
(ii) Any person having in his custody any property belonging to such Government or such local authority, for the transport of such property; or
(c) Conservancy carts or other carriage, carts or animals belonging to the Municipality.
(2) The Municipality may, from time to time, exempt by order, any class of persons or things not specified in sub-section (1) from the payment of any toll and may, while granting a lease of any toll bar stipulate tht any municipal employee or municipal property or any other person or thing as may be specified, shall be allowed to pass without payment of toll.
178. Show Tax
(1) Save as otherwise provided in this Act, there shall be levied a tax in respect of every cinema, theatre, circus, carnival, video parlour and other place of entertainment to which persons are ordinarily admitted on payment and in respect of every cable net-work for performance or shows, held or conducted thereat, at such rates as the Government may specify:
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Provided that for different municipalities, different rates may be specified for different performances or shows;
Provided further that a shown-tax may not be levied in respect of performance or shown, if the Municipality is satisfied that—
(a) The entire receipts from such performance or show, will be devoted to philanthropic, religious or charitable purposes, or
(b) The performance or show is of a wholly educational character.
(2) Every proprietor, manager, or person in-charge of a theatre, cinema, circus, carnival, video parlour, cable net-work or other place or means of entertainment shall be liable to pay the show-tax, and shall pay the same in advance before the commencement of the performances or shows.
179. Tax on vehicles and animals:
(1) A tax shall be levied at such rates as may be specified, by the Government, from time to time, on-
(a) The vehicles, other than mechanically propelled vehicles, and other conveyance plying for hire within the municipal area;
(b) The animals used for riding, driving, drought or burden, when kept within the municipal area; and
(c) The dogs kept within the municipal area.
(2) A vehicle or animal kept outside the municipal limits, but regularly used within such limits, shall be deemed to be kept for use in the municipal area.
(3) The tax under sub-section (1), shall not be leviable in respect of-
(a) The vehicles and animals belonging to the Municipality, the Government or the Union of the India.
(b) The vehicle intended exclusively for the conveyance free of charge of the injured, the sick or the dead,
(c) The children's perambulators or tricycles; and
(d) The vehicles and animals kept by bonajIde dealers merely for sale and not for use.
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180. Tax on whom leviable;
(1) The tax on vehicles or animals shall be leviable upon the owner of, or the person having possession or control of such vehicles or animals, in respect of which the tax is leviable:
Provided that in the case of an animal generally used or employed in drawing any vehicles, the tax in respect of such animal shall be leviable upon the owner, of, or the person having possession or control of such vehicle, whether or no such animal is owned by such owner or person.
(2) The tax on vehicles or animals shall be payable in advance in such number of installments and in such manner as may be determined by regulations made in this behalf.
Chapter - VIII Recovery or Taxes