Use our app for the best experience
Available for Android & iOS
ASSAM PANCHAYAT (FINANCIAL) RULES, 2002
NOTIFICATION
THE ASSAM PANCHAYAT (FINANCIAL) RULES, 2002
Dated the 9th October, 2002
No. PDA-149/95/157 - In exercise of the power conferred under Section 141 (1) of the Assam Panchayat Act, 1994, the Governor of Assam publishes the following Rules-Namely the Assam Panchayat (Financial) Rules, 2002 for General information.
This will come into force with immediate effect.
Preamble - In exercise of the powers conferred by Section 141 of the Assam Panchayat Act, 1994 (Assam Act XVIII of 1994), the Governor of Assam is hereby pleased to make the following roles namely:-
1. Short title and commencement - (1) These rules may be called the Assam Panchayat (Financial) Rules, 2002.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Definitions:- (1) In these rules unless there is anything repugnant in the subject or context,-
(a) "Act" means the Assam Panchayat Act, 1994;
(b) "Government" means the State Government of Assam;
(c) "Panchayat" means the Gaon Panchayat, the Anchalik Panchayat and the Zilla Parishad;
(d) "Director" means the Director of Panchayat and Rural Development, Assam;
(e) "Secretary" means the Secretary of the Gaon Panchayat;
(f) "Ex-Officio Secretary" or the "Executive Officer" means the Ex-Officio Secretary or the Executive Officer of the Anchalik Panchayat;
(g) "Chief Executive Officer" means the Chief Executive Officer of the Zilla Parishad;
(h) "The Treasury" or "Sub-treasury" means a Government Treasury and includes a Bank or Branch Bank used as Government Treasury;
3. Zilla Parishad Fund:- A Zilla Parishad fund as under Section 91 of the Act shall be administered by the Chief Executive Officer in the manner as prescribed under sub-section (l)(e) of Section 103 of the Act and held in the manner as prescribed under sub-section (1) of Section 92 of the Act. The Chief Executive Officer shall be responsible for proper and just maintenance of the Accounts of the Zilla Parishad.
4. Anchalik Panchayat Fund:- An Anchalik Panchayat fund as under sub-section (1) of Section 56 of the Act shall be administered by the Executive Officer of the Anchalik Panchayat in the manner as laid down in sub-section (5) of Section 56 and under sub-section (1) (a), (b), (c), (d), (e) and (f) of Section 63 of the Act and held the Anchalik Panchayat fund in the nearest Branch of the State Bank of India or any Nationalized Bank or Co-operative Apex Bank (or Regional Rural Bank). The Executive Officer of the Anchalik Panchayat shall be responsible for proper and just maintenance of the Accounts of the Anchalik Panchayat fund.
5. Gaon Panchayat Fund:- The Gaon Panchayat as under sub-section (1) of Section 24 of the Act shall be administered by the Secretary of the Gaon Panchayat as provided under Section 24 of the Act and there shall be placed to the credit thereof at the nearest Branch of the State Bank of India or any other Nationalized Bank or Co-operative Apex Bank or Regional Rural Bank. The Secretary of the Gaon Panchayat shall be responsible for proper and just maintenance of Accounts of the Gaon Panchayat.
6. Payment out of Panchayat Fund:- The Chief Executive Officer of the Zilla Parishad or the Executive Officer of the Anchalik Panchayat or Secretary of the Gaon Panchayat as the case may be, shall not make any expenditure out of the respective Panchayat Fund without prior sanction/approval of the concerned President.
7. Custody of Panchayat Fund:- The Custodian of the Zilla Parishad fund or of the Anchalik Panchayat fund or of the Gaon Panchayat fund shall be in the respective name of the concerned Panchayat.
8. Forms for maintenance of Accounts of Panchayats:- As provided under sub-section (1) of Section 28 and Section 60 and Section 97 of the Act, the Gaon Panchayat, the Anchalik Panchayat and the Zilla Parishad respectively shall maintain respective Accounts, in the FORMS prescribed and annexed herewith in the Schedule, in the following manner-
(1) The accountants under different detailed heads shall be maintained separately for different Minor Head in a ledger (Abstract Ledger) in Form No. 1 and 1A of the Schedule.
(2) Specially the Accountants of different Zilla Parishad, Anchalik Panchayat and Gaon Panchayat under a particular detailed minor head, shall be recorded in different pages in the ledger.
(3) In addition to General Ledger, a Control Ledger shall be maintained in Form No.2 of the Schedule to record total transaction under all detailed minor head with a budget group in a month as rec
9. Safety of cash:- (1) Money in land shall be kept in strong treasures chest and secured by double locks of different patterns. One of each keys shall be kept by the respective Officer in respect of Zilla Parishad and Anchalik Panchayat and the other by the respective Cashier. In respect of the Gaon Panchayat one of such keys shall be kept by the Secretary of Gaon Panchayat and other by the President. In all the cases, the cash shall not be opened and locked without both the custodians being present.
(2) The concerned Officer as mentioned in sub-rule (4) (a) of rule 8 shall count the cash in hand on the last working day of each month before recording the certificate as under rule 8(4) (e).
10. Imprest of Cash:- A Zilla Parishad and an Anchalik Panchayat and a Gaon Panchayat shall retains as imprest cash up to a maximum of Rs. 5,000.00 (Rupees five thousand) and Rs.1,000.00 (Rupees one thousand) and Rs. 250.00 (Rupees two hundred fifty) respectively subject to sanction of the concerned Panchayat.
11. Withdrawal:- (1) No money shall be withdrawal from the respective fund unless it is required for immediate utilisation and disbursement.
(2) If for any reason, the amount drawn can not be utilised and disbursed immediately, the amount as such shall be refunded to the fund and may be drawn again when required.
12. Procedure for Submission of claims:- (1) All claims for payment for works done, services rendered or articles supplied shall be submitted to the concerned Officer as mentioned in sub-rule (4) (a) of rule 8 by the claimants.
(2) The respective department of the State Government as well as the Central Government and other authorities which are required to transfer Schemes as per Section 19, 49 and 90 of the Act, shall chanelise all schematic funds to the respective Panchayats by A/C payee Bank Draft/Banker's Cheque:
Provided that salaries etc., of the staff mentioned under subsection (3) of Section 102 of the Act, shall be chanelised to the respective Zilla Parishad by A/C payee Bank Draft/Banker's Cheque and in time.
13. Location of Fund:- All dues to the Zilla Parishad and the Anchalik Panchayat and the Gaon Panchayat shall be credited to the respective fund through the Cashier in respect Zilla Parishad and Anchalik Panchayat and through the Secretary in respect of Gaon Panchayat or any other official/Officer in employment of the Panchayat, authorised in this behalf by the respective Panchayat. Such dues shall be duly accounted for the Cashier in respect Zilla Parishad and the Anchalik Panchayat and by the Secretary in respect of Gaon Panchayat.
Explanation:- In Anchalik Panchayat, the Accountant means the Block Accountant-cum-Store-Keeper. No Accountant either of the Zilla Parish ad or of the Anchalik Panchayat shall be handle cash.
14. Procedure of deal with Receipt:- (1) All receipts due to the Zilla Parishad and the Anchalik Panchayat and the Gaon Panchayat shall be collected by an Officer or an employee in the employment of the Panchayat concerned, authorised in this behalf by the concerned Panchayat Secretary in case of Gaon Panchayat Executive Officer in case of Anchalik Panchayat and Chief Executive Officer in case of Zilla Parishad. In case of Gaon Panchayat, the Secretary of the Gaon Panchayat shall function as Cashier.
(2) All such receipts shall be handed over to the Cashier or any other Officer authorised for the purpose, through the Accountant in respect of Zilla Parishad and the Anchalik Panchayat and the Secretary in respect of Gaon Panchayat who shall account for such receipts.
(3) The Cashier or any other Officer authorised in this behalf shall enter all such receipts in the Cash Book on the very date of receipts and each entr
15. Receipt Book:- The receipt Form No.4 of the Schedule to be bounded containing 50 (fifty) pages each, each page in original, duplicate and triplicate shall be consecutively machine numbered. Before bringing a Receipt Book into use, the Officer in respective Panchayat as under rule 8 (4)(a) shall count the number of pages and record a certificate on such count on the reverse of the fly leaf of the Receipt Book.
16. Register of Receipt Book and Verification of Stock Receipt Book:- (1) A Register for Receipt Book shall be maintained in Form No.5 of the Schedule. The Receipt of Books shall be kept under the personal custody of the Chief Executive Officer in respect of Zilla Parishad, the Executive Officer in respect of Anchalik Panchayat and the Secretary in respect of Gaon Panchayat or under the custody of any other Officer that may authorised in this behalf, under lock and key. Normally, one Receipt Book shall only be issued for use at a time. Used Receipt Book shall be returned to respective Officer or to the Officer authorised in this behalf, within a week from the date of use of the last receipt.
(2) The stock of used and unused Receipt Books shall have be verified at the end of each financial year commencing from first day of April every and ending on thirty first day of March next year by the office concerned and a certificate indicating th
17. Payment:- All payments shall be fully supported by duly stamped payee's receipt. Save or otherwise provided, all receipts for money shall be acknowledged by a receipt in FORM No.4 of the Schedule to these rules.
18. Correction in Accounts:- No eraser or overwriting shall be made in any Account Book. Correction shall be made, if required, in red ink by drawing a line through the mistaken entries and by writing the correct figures in a nearby space. All such corrections shall be properly attested by the Officer concerned with dated initial.
No page should be turn or removed from any Account Book, pages may however be cancelled by drawing a line through such page(s) and writing "Cancelled". Such cancellation shall be attested by the Officer concerned with dated initials.
19. Register for properties assets:- All properties vested in the Zilla Parishad and the Anchalik Panchayat and the Gaon Panchayat shall be entered in the Register for properties and assets in FORM No. 6 of the Schedule to these rules. In addition to all items of furniture and other equipment, this Register should contain a list of building and land and the like which are vested in the concerned Panchayat. Whenever any property is acquired or disposed of it should be entered in the Register of properties and assets, with necessary details. Entries shall be attested by the Officer concerned.
20. Vouchers and preparation of Bills and Pay Order:- (1) The Cashier or the Officer authorised in this behalf, shall obtain for every payment he makes, voucher setting forth full and clear particulars on the claims and all information necessary for its proper clarification and identification of payment, signed by the person by whom or in whose behalf the claim is forwarded. This acknowledgement shall be taken at the time of payment. A note of the deal and the mode of payment in the corresponding ledger before the same is passed on to the Cashier by the Officer authorised in this behalf.
Note 1:- All vouchers shall be processed through and correctness thereof checked by the Accountant in respect of payment made by the Zilla Parishad and the Anchalik Panchayat and by the Secretary in respect of Gaon Panchayat who shall obtain "pay order" thereon after obtaining prior approval of the concerned President of Zilla Parishad or the Anch
21. Legally valid Accountants of all payment:- (1) The Officers as mentioned in Rule 20(2)(a) shall be responsible for valid Accounts for the amounts drawn by Cheque on Account of Bill passed by him.
(2) The Cashier or the Officers mentioned Rule 20 (1) shall be responsible to obtain and preserve a legally valid Acquittance for the amount drawn in sub-rule (1).
22. Responsibilities:- (1) The responsibility of an over charge shall rest primarily with the drawer of the Cheque and it is only in the event of culpable negligence on the part of the drawer that the question of recovery from him may be considered.
(2) The responsibility of effective check and proper maintenance of Accounts of the Zilla Parishad, the Anchalik Panchayat and the Gaon Panchayat fund respectively both in respect of revenue and expenditure shall rest on the Officers mentioned in Rule 20 (2) (a). In case of Zilla Parishad and Anchalik Panchayat, the Accountant shall also be equally responsible.
23. Authorisation by the Chief Executive Officer of Zilla Parishad and by the Executive Officer of Anchalik Panchayat to do certain acts by other officers:- (1) The Chief Executive Officer of Zilla Parishad and the Executive Officer of Anchalik Panchayat may entrust all or any executive function as enumerated in these rules to any Gazetted Officer of the State Government working under him during his absence from the Zilla Parishad or the Anchalik Panchayat as the case may be in respective Head Quarter on duty.
But in such occasion, the Chief Executive Officer of the Zilla Parishad or the Executive Officer of the Anchalik Panchayat, as the case may be, shall continue to remain responsible for all the duties and functions entrusted by him. But in the matter of Earned Leave, the standing Government procedures followed in such occasion, shall be applicable.
(2) In respect of the Secretary of the Gaon Panchayat in this
24. Due date for payment of Salary, Wages and Honorarium etc:- (1) Bills for monthly pay and wages of the employees and allowances and honoraria of the President, Vice-President and of the Members of the Zilla Parishad and the Anchalik Panchayat and the Gaon Panchayat who are entitled to such allowances and honoraria, shall not be drawn before the first day of the following month.
(2) If the first two days of the following month are holidays, such payment may be made on the last calendar day of the month for which, such pay, wages, allowances and honoraria are due.
25. Procedure of final:- (1) The last payment of pay and allowances and any amount due otherwise shall not be made in respect of a Zilla Parishad or Anchalik Panchayat or Gaon Panchayat employees or President, Vice-President or Member, as the case may be, finally quitting the service by retirement, resignation, dismissal, removal, death or otherwise, until the Officer mentioned in Rule 20 (2)(a) has satisfied himself by reference to the relevant records that there is no demand outstanding against him/her or he/ she is not involved in any financial litigation or loss concerning the Zilla Parishad or the Anchalik Panchayat or the Gaon Panchayat, as the case may be.
(2) In the event of payment, the Officer mentioned in the Rule 20 (2) (a) shall record a certificate in the payment order sheet stating that the incumbent/member has no demand outstanding as referred to in sub-rule (1).
(3) In case there is any demand outs
26. General Principle of Expenditure:- In respect of expenditure from the Zilla Parishad fund or the Anchalik Panchayat fund or the Gaon Panchayat fund, the Chief Executive Officer of the Zilla Parishad or the Executive Officer of the Anchalik Panchayat or the Secretary of the Gaon Panchayat, as the case may be, shall exercise the same vigilance as a man of ordinary prudence may be expected to exercise in spending of his own money. It will be his own responsibility to see that each item or expenditure is of immediate necessity and the rate charged are fair and reasonable and that the expenditure is covered by the budget in the respective budget of the Zilla Parishad, the Anchalik Panchayat and the Gaon Panchayat.
27. Custody of Cheque Book:- The officers as under sub-rule (2) (a) of Rule 20 shall keep the cheque books in his personal custody under lock and key. On receipt of a cheque book, he shall count the numbers of cheques that such a cheque book contains and shall record a certificate on the reverse of the fly leaf of the cheque book stating the number of cheques the book contains, such certificate shall be duly sign
28. Custody of Bank Pass Book:- (1) The Bank Pass Book shall kept under the personal custody of the Officer as under subrule 2 (a) of Rule 20 in respect of different Panchayats. The officer, from time to time, shall verify the entries in the Pass Book and shall bring to the notice of the concerned Bank or Banks formally of any discrepancy that might occur for immediate reconciliation.
(2) No entry or mark shall, under any circumstances, be made in the Bank Pass Book by anyone connected with the Office of the Zilla Parishad, the Anchalik Panchayat and the Gaon Panchayat.
29. Register for Government Fund:- A register shall be maintained in FORM No.7 of the Schedule for record of conditional grants and specific purposes and expenditure thereof.
30. Receipts of stores:- (1) All materials received should be examined, counted, measured or weighted as the case may be, when delivery is taken and these should be kept in charge of the Accountant in respect of Zilla Parishad and the Anchalik Panchayat and in charge of the Secretary in respect of Gaon Panchayat who shall account for the materials in the stock Book and be required to give a certificate on the body of the bill to the effect that the actually received the materials in good condition and recorded these in the corresponding stock, book in the following manner-
"Received the articles as specified in the Challan/Bill No. ... dated............. in good condition and recorded these at page No. ........ ....... of stock No. ................."
Such certificate shall be recorded under the dated initials of the Accountant or the Secretary of the Gaon Panchayat, as the case may be, which shall be countersigne
31. Forms for preparation of Bill:- For preparation of Bills, Forms are as prescribed for use in Government Offices may be used.
32. Budget for Gaon Panchayat Fund:- (1) Before the end of February each year, the State Government or the Central Government or the Zilla Parishad or the Anchalik Panchayat, as the case may be, as under sub-section (1)(a), (b), (c) of Section 24 of the Act shall intimate each Gaon Panchayat, the amount of contribution, grant and loan, if granted any, expenditure including other receipts mentioned in Section 24 (1) (d), (e), (f), (g) and (h) of the Act for the ensuing Panchayat financial year beginning from first of July and ending on 30th June each year or any other date as may be specified by the State Government subsequently in FORM No.9 of the Schedule which will constitute the budget of the Gaon Panchayat fund as under Section 27 (1) of the Act.
(2) The budget so prepared shall be submitted to the concerned Anchalik Panchayat after approval by the Gaon Panchayat for its approval as under Section 27 (2) of the Act.
33. Budget for Anchalik Panchayat Fund:- (1) The State Government or the Central Government or the Zilla Parishad as the case may be, as under Section 56 (1)(a), (b), (e) of the Act, shall intimate each Anchalik Panchayat, the amount of contribution and grants and loan if granted any, to prepare its estimates of revenue and expenditure including other receipts as mentioned in Section 56(1), (d), (e), (f) and (g) of the Act for the ensuing Panchayat financial year beginning from first of July and ending on 30th June each year or any other date as may be prescribed by the State Government subsequently in FORM No. 10 of the Schedule to these Rules which will constitute the budget of the Anchalik Panchayat fund as under Section 59 (1) of the Act.
(2) The budget so prepared shall be submitted to the concerned Zilla Parishad after obtaining approval of the Anchalik Panchayat for its approval as required under Sec. 59 (2) of the Act.
34. Budget for Zilla Parishad Fund:- (1) The State Government or the Central Government as the case may be, as under Section 91 (1)(ii) of the Act, shall intimate each Zilla Parishad, the amount of contribution and grants and loans if granted any and the amount transferred to Zilla Parishad fund by appropriation out of the consolidated fund of the State to prepare its estimate of revenue and expenditure including other receipts as mentioned under clauses, (iii), (iv), (v), (vi) and (vii) of Section 91 of the Act for the ensuing Panchayat financial year beginning from first of July and ending on 30th June each year or any other date as may be prescribed by the State Government subsequently in FORM No. 11 of the Schedule which will constitute the budget of the Zilla Parishad fund as under sub-section (1) of Section 96 of the Act.
(2) The Zilla Parishad budget so prepared and after approval of the same by it shall be submitted to the State
35. District Planning Committee Fund:- (1) Every Department of the Government which are to transfer development schemes referred under Section 19, Section 49 and Section 90 of the Act to the Panchayat bodies for implementation, shall contribute to the District Planning Committee mentioned in Section 3.
(2) The Chief Executive Officer of the Zilla Parishad being the Ex-Officio Secretary of the District Planning Committee as under sub-section (4) of Section 3 of the Act, shall be the custodian of District Planning Committee fund and shall incur expenditure with prior approval of the Ex-Officio Chairman of the District Planning Committee as under sub-section 5 of Section 3 of the Act, after observing all procedures as are prescribed for similar Government works. The forms to be used for maintenance of accounts of the District Planning Committee fund and the procedure for receipt and expenditure and stock accounts shall be the same as are pr
Works Expenditure
36. Procedure for works with the Fund of respective Panchayat:- (1) The Zilla Parishad or the Anchalik Panchayat or the Gaon Panchayat, as the case may be, may itself accord the approval to carry out any work, the estimated cost of which does not exceed Rs. 50,000.00 out of its own fund in respect of Zilla Parishad and Rs. 20,000.00 in respect of Anchalik Panchayat and Rs. 10,000.00 in respect of Gaon Panchayat. For construction works, Zilla Parishad, Anchalik Panchayat or Gaon Panchayat are required to obtain technical approval from the technical wing of the District Rural Development Agency. But all the Panchayats i.e., Zilla Parishad, Anchalik panchayat and Gaon Panchayat shall prepare a detailed plan and estimate including site plan in the form used by the Public Work Department of the Government.
(2) The plan and estimate as prepared in respect of every work, t
37. Inspection of Works:- (i) The Technical Officer that may be posted by the Government as under Section 112 of the Act, shall inspect the works which are being carried out by the Gaon Panchayat or the Anchalik Panchayat or by the Zilla Parishad. He shall have the power to inspect the books of accounts of works. He shall submit a report of such inspection to the Zilla Parishad and the Zilla Parishad who shall have the power to take appropriate action on such report and report to Government when found necessary :
Provided that the Gaon Panchayat or the Anchalik Panchayat shall intimate the Zilla Parishad the details of approved projects and the date of starting execution.
Power of Inspection and Supervision
(ii) An Officer specially authorised by the Government may inspect the offices or premises of or work taken up by the Zilla Parish
38. Original or Repair Work:- (1) Original or repair works shall not be undertaken in installments. For instance, an estimate for an original works or repair works the cost of which exceeds the sanctioning powers of the Panchayat, shall not be split into small estimates to bring them within the power sanction of the Panchayat.
(2) In case of imminent danger to a structure or works, urgent repairs may be taken up in anticipation of approval by the concerned Panchayat body:
Provided that the cost of emergent repair works should not exceeds Rs. 5,000.00 for each structure of works.
(3) The schedule of rates prescribed by the Public Works Department of the Government shall be followed in the execution of works by the Panchayats :
Provided that in those types of works for which no rate is prescribed by the State Public Works Department, the technical Officer as mentioned i
39. Muster Roll:- Wages of labour engaged in works done shall be drawn in Muster Roll in FORM No. 13 of the Schedule showing the names of labourer of days they work and amount due to each of them. The daily attendance and absence of labour or labourers shall be recorded distinctly so as to prevent any correction in the original entries. The Muster Roll shall be prepared by the Anchalik Panchayat/Development Block Overseer/Junior Engineer in respect of works relating to Gaon Panchayat and Anchalik Panchayat and by the Junior Engineer of the Zilla Parishad in respect of works of the Zilla Parishad and be countersigned by the Secretary in respect of Gaon Panchayat and by the Executive Officer in respect of Anchalik Panchayat and by the Chief Executive Officer in respect of Zilla Parishad. Payment to labourers shall be made in presence of members of local Gaon Panchayat or Anchalik Panchayat or the Zilla Parishad and signature or thumb-impression of the payees obt
40. Measurement of Book:- (1) Measurement of work done other than by daily labour and supply made, shall be recorded in the Measurement Book in FORM No. 14 of the Schedule. The Measurement Book shall be maintained by the Sub-Engineer/ Junior Engineer of the Anchalik Panchayat/Development Block in respect of works of the Gaon Panchayat as well as Anchalik Panchayat and by the Junior Engineer or the Zilla Parishad in respect of the works of the Zilla Parishad in accordance with the rules laid down therefor by the State Public Works Department.
(2) In case of works done by the Panchayat through daily labourers, the measurement of works done shall also be recorded in the Measurement Book when items of works done are susceptible to measurement.
(3) Before finally passing the Muster Roll the Secretary in respect of Gaon Panchayat, the Executive Officer in respect of Anchalik Panchayat arid the Chief Executive Officer or
Tax, Rates and Fees
41. Imposition of Taxes, Fees, Cess etc. by Gaon Panchayat:- (1) The Gaon Panchayat may from time to time at a meeting convened expressly for the purpose for which due notices has been given, impose within the local limit of its jurisdiction subject to the approval of the concerned Zilla Parishad, taxes, fee, cess, at such rates not exceeding the maximum limit prescribed hereunder.
(2) The Maximum of taxes or cess or fee etc., imposed under sub-section (1) and (2) of Section 25 of the Act, shall be,-
(a) House hold tax-
(i) For brick or R.C.C. Building used for purpose other than business Rs. 150/- per annum payable by the owner or the occupant, as the case may be;
(ii) In case of an occupied brick or R.C.C. Building used for business, a rate not exceeding Rs. 250/per annum payable by the owner
42. Imposition of Fees within and cess etc., Anchalik Panchayat:- An Anchalik Panchayat constituted under the Act, shall by one year from the date of its constitution frame Bye-Laws as provided under sub-section (5) of Section 57 of the Act, indicating rates of taxation on the items as under sub-section (10)(a), (b), (c), (d), (e), (j), (g) of Section 57 of the Act and submit the same to the concerned Zilla Parishad. On receipt of the Bye-Laws from all the Anchalik Panchayats under it, the Zilla Parishad shall consolidate the same keeping conformity for the whole district and then submit the same to the Government.
43. Imposition of Tools through fees and cess etc. by Zilla Parishad:- A Zilla Parishad constituted under the Act, shall within months from the date of its constitution frame Bye-Laws as provided under sub-section (3) of Section 95 of the Act, indicating rates on the items as under sub-section (1) and (2) or Section 95 of the Act and submit the same to Government.
44. Fee for Mooring on Boat etc. by the Anchalik Panchayat and Zilla Parishad:- (1) (a) The Anchalik Panchayat and the Zilla Parishad may impose tolls fee, on the Row-Boat, skiff or other light craft, country Boat or any other vessel propelled by stem, motor, electricity or by other mechanical powers, mooring within the jurisdiction of the Anchalik Panchayat and the Zilla Parishad by a resolution passed at a meeting of the Anchalik Panchayat and the Zilla Parishad decides to do so :
Provided that the landing stage shall be deemed to be maintained by the Anchalik Panchayat or by the Zilla Parishad as the case may be, at their respective cost or if the Anchalik Panchayat or the Zilla Parishad keep the slope to the water edge in repair and provides rings, bolard ropes, chains or the like facilities for moorings :
Provided further that no fee shall be imposed upon any Boat of the Government or of local authority or o
45. Assessment and collection Rules by of Taxes etc., Register of or the Zilla Assessment collection:- (1) Any tax, fee and cess imposed as under these the Gaon Panchayat or the Anchalik Panchayat Parishad may be recorded in a register as per and FORM No. 15 of taxes etc., attached to these rules.
(2) The Gaon Panchayat and the Anchalik Panchayat and Zilla Parishad shall make necessary arrangement for assessment and collection of taxes etc., imposed under the provision of the Act.
(3) All assessment made by the Gaon Panchayat or the Anchalik Panchayat or the Zilla Parishad shall be approved in a meeting of the respective Panchayat and make Bye-Laws for the purpose of imposition, assessment and collection and refund of taxes, fees, cesses etc., within the same limits prescribed in this behalf under sub-rule (5).
(4) Collection of taxes or fees etc., shall be made by an authorised Officers of t
46. (1) When it has been decided that license fee shall be or imposed under Rules 41, 42 and 43, Gaon Panchayat or the Anchalik Panchayat or the Zilla Parishad, as the case may be at meeting shall make an order that the owner of every carriage or cart or Hotel or Cinema Hall etc., of kind specified in the order, residing in the local limit of the Gaon Panchayat or the Anchalik Panchayat or the Zilla Parishad as the case may be, shall pay such fee as may, subject to the maximum as may be indicated in the respective Bye-Laws, be Fixed in the order for each half year beginning from the first day of the first and seventh month of each Panchayat year and take out a license for that half year or a year. No such cart or carriage or Hotel or Shop or Cinema Hall etc., shall be in operation unless the owner thereof has paid such fee and taken out a license. The Gaon Panchayat or the Anchalik Panchayat or the Zilla Parishad, as the case may be shall cause such order to b
RULES AND PROCEDURES FOR THE SALE AND SETTLEMENT OF MARKETS, FERRIES, FISHERIES AND PONDS
47. (1) Such markets or ferries or fisheries or pounds as are vested in or placed under the control and administrative of the Panchayat under Section 105, 106, 107, 108 and 109 of the Act shall be settled by inviting sealed tenders affixing court fee stamp for such amount as has been prevailing otherwise and earnest money not below two percent of the minimum bid-value for sale and settlement of the right to collect the authorised fees in respect of the markets or ferries or the fisheries and the pounds for a period coinciding with one Panchayats financial year.
Earnest money so received shall be entered in a Register, in FORM No. 12 to the Schedule to these rules.
(2) Such tender notice shall be floated at least forty five days before the last day of Panchayat Financial y
48. Preparation of list of persons liable to Pay Cess:- (1) When it .is decided to impose a cess or water rate for recovery of the cost on Minor Irrigation works taken up within the Panchayat area or for the purpose of maintenance & repair of such works, the Panchayat concerned shall cause to prepare a list of such person liable to pay the cess for water rate and serve notices on the person concerned within seven days on the completion of assessment.
(2) Such cess or water rate may be paid half yearly or yearly as may be decided by the concerned Panchayat.
49. Notwithstanding Government may consider the remission cases of the Hat/Ghat/Fisheries on special ground viz-flood, natural calamities and any other disturbances which is beyond the control of the locality and" the authority.
Elevate your legal practice with advanced AI-driven research and drafting solutions. Experience unmatched efficiency, precision, and security, tailored exclusively for legal professionals.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
AI Assistant
