(1) The Board shall keep such accounts and submit such statements to the Government as may be prescribed.
(2) The account of the receipts and expenditure of the Board shall be maintained upto the last day of every financial year in such form as may be prescribed. The annual accounts under this sub-section and the accounts kept under sub-section (1) shall be examined and audited, as soon as may be, after the end of each financial year by such person as the Government may appoint in this behalf.
(3) An abstract of every annual account of the Board, showing the income of the Mining Settlement Fund under each head of receipts, the charges for establishment, the works undertaken, the sum expended on each work, the balance, if any, of the Fund remaining unspent, and such other information as may be required by the rules made under this Act shall be prepared by the Board in such form or forms as may be prescribed, and forwarded to the Government not later than the 15th day of the first month of the next financial year and published annually in such manner if any, as may be prescribed.
CHAPTER VII.
Taxation.
35. 10[XXX]
36. The Board may, with the previous sanction of the Government, impose, in the whole or any part of the Mining Settlement, 11[any of the following taxes] at such rates and from such date or dates as the Government may determine, namely:-
10. Section 35 omitted by Act No.14 of 1975.
11. Substituted by Act No.14 of 1975.
Amounts.
Other taxes.
[Act No. XLIV of 1956] 19
(a) property tax;
(b) profession tax;
(c) vehicle and animal tax;
(d) tolls;
(e) general water tax;
(f) pilgrim tax;
(g) tax on public entertainments and amusements;
(h) tax on transfer of immovable property;
(i) tax on advertisements other than advertisements published in newspapers;
(j) such other taxes as the Board may impose with the approval of the Government.
12[XXX]
37. Subject to such rules as may be prescribed, the Board may collect the following fees:-
(a) market fees for the right to exhibit goods for sale in any public market or in any place belonging to or under the control of the Government or of the Board, or for the use of any building or structure therein;
(b) fees for the registraiion of animals sold within the Mining Settlement;
12. Proviso omitted by Act No.14 of 1975.
Fees, etc.
20 [Act No. XLIV of 1956]
(c) fees for animals brought for slaughter in the Board's slaughter houses.
38. With the previous sanction of the Government and subject to such rules as may be prescribed the Board may levy and collect fees for the supply of water through private pipe connections.
39. If any licence is granted by the Board under this Act or the rules or bye-laws made thereunder, or if permission is given by the Board for making any temporary occupation of any public street, the Board, or any person generally or specially authorised by it in this behalf, may charge a fee for such licence or permission.
40. The Board, or any person generally or specially authorised by it in this behalf, may collect such rent or fees as may be fixed by rules or bye-laws made under this Act for the use of any building owned, or controlled by the Board.
41. The taxes, fees and other imposts levied under this Act or any amount due to the Board under a contract, agreement, lease, auction, security, or indemnity bond, or any other money due to the Board under this Act or the rules or bye-laws made thereunder shall save as otherwise provided under this Act, be imposed, assessed and collected, so far as may be, in the manner provided for in 13the Andhra Pradesh (Telangana Area) District Municipaltities Act,1956 and the rules made thereunder.
13. This Act was repealed, except Chapter XIV, by Act No.6 of 1965.
Water pipe connection fee.
Power to charge fees for licence.
Power to charge rent or fees for the use of buildings or lands.
Imposition, assessment and collection of taxes, fees, etc.
[Act No. XLIV of 1956] 21
CHAPTER VIII.
Supervision.