(1) No new place for burying or burning the dead, whether private or public, shall be opened, formed, constructed or used, unless a licence has been obtained from the Village Panchayat on application.
(2) Such application for a licence shall be accompanied by the plan of the place for which licence is required showing the locality, boundary and extent thereof, the name of the owner or person or community interested therein, the system of management and such further particulars as the Village Panchayat may require.
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(3) The Village Panchayat to which an application is made may-
(a) grant or, if there is valid reason to be recorded in writing, refuse to grant a licence, or
(b) postpone the grant of a licence until the objection, if any to the site has been cleared or any particulars called for by it have been furnished.
(4) The Assistant Director (Panchayats) may cancel or modify any order passed by a Panchayat under sub-rule (3) :
Provided that no order either on application or suo motu prejudicial to the appellant shall be passed without giving reasonable opportunity of being heard to the appellant under this sub-rule or sub-rule (3).