The Artha O Parikalpana Upa-Samiti of a Gram Panchayat shall, by the Ist September of each year, determine the total assessable annual value of the person concerned on which he shall be liable to pay the tax during the following year. The assessment list consisting of four pans shall be prepared in Form 9 on the basis ofRegister in Form 6 and submitted to the Gram Panchayat by the 7th September ofeach year.
60. Approval of the Assessment List.(1) The assessment list prepared under rule 59 shall be approved by the Gram Panchayat at a meeting within the 30th September.
(2) A duplicate copy of the assessment list so approved shall be sent to the Extension Officer ofPanchayat not later than the 5th Octoberofeach yearwho may call for Register in Form 6 from theGramPanchayar concerned as maintained under Explanation-2 of rule 57 and if he finds that the assessment so made is inequitable, excessive or may fall short of the financial requirements of the year concerned, he shall advise the GramPanchayat, not later than the 20th October of the same year, to revise the assessment list and the Gram Panchayat shall prepare a revised list accordingly. If the Gram Panchayat is dissatisfied with the findings of the Extension Officer ofPanclayats, it may refer the matter to the District Panchayat & Rural Development Officer within fifteen days against such findings. The decision of the District Panchayat & Rural Development Officer in this regard shall be final.
(3) The Gram Panchayat shall display the revised assessment list together with defaulters' list by not later than the 10th November of the year at two conspicuous places within the jurisdiction of the Gram Panchayat and in the half.
yearly meeting of the Gram Sansad for information and deliberation together with a notice in Form IO mentioning that objections, ifany, to the list should be filed with the GramPanchayatwithin ten days from the date on which the list is so displayed.
(4) The Gram Panchayat shall hear and decide on the objection by not later than the 5th December of the year.
(5) The assessment list, ifrevised ormodified after hearing, shall be displayed at the same conspicuous places and in the meeting of the GramSabha by not later than the 15th December of the year with a notice mentioning that appeals, if any, may be preferred to the District Panchayat and Rural Development Officer within ten days from the date on which the list is so displayed.
(6) Appeals preferred to the District Panchayat and Rural Development Officer shall be disposed ofby not later than the 15th January of the following year.
(7) If any revision is made on the appeal, the assessment list so revised shall finally be adopted and displayed at similar conspicuous places by the GramPanchayat by the 31st January of the year.
(8) If a GramPanchayat, under circumstances beyond its control, fails to comply with the time schedule prescribed for one or more stages for the preparation and approval ofits assessment list, theGramPanchayat shall adopt a resolution · recording the reasons for its failure and shall fix up the dates by which each of the incomplete stages of action for prepnrtion and approval of the assessment list shall be completed by the GramPanchayat.
(9) The Gram Panchayat shall take steps to strictly adhere to the revised time schedule for final adoption of the assessment list and revised time schedule shall be intimated immediately to the Extension Officer ofPanchayat.
PARr I] THE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 23, 2004 23