Act No. 6 of 1995
24th April, 1995
An Act to provide for the Constitution of Municipalities to function as institutions of Self Government in Urban areas, which include transitional areas, that is to be say, an area in transition from a rural area to Urban area, in Sikkim, in accordance with the provisions of part IX-A of the Constitution as inserted by the Constitution (Seventy-fourth Amendment) Act, 1992 and for matters connected therewith and incidental thereto.
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(1) This Act may be called the Sikkim Municipalities Act, 1995.
(2) It extends to the whole of Sikkim.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different areas and for different provision of this Act.
In this Act, unless the context otherwise requires,-
(1) The Governor may, by notification-
(2) Every notification under sub-section (1) shall clearly define the local limits of the area to be included or, as the case may be, excluded from a Municipal area.
When a local area in included in a Municipal area under clause (b) of sub-section (1) of section 3, all the provision of this Act and rules and bye-laws made, orders, notifications and directions issued, thereunder shall apply to such area from the date of such notification.
(1) When a local area is excluded from a Municipal area under clause (c) of sub-sections (1) of section 3 by a notification under sub-section (2) of section 3,-
(1) The State Government shall, as soon as may be after, but not after than ninety days from, the date of declaration of a local are as a Municipal area, constitute in every such area a Municipality (by whatever name called) in accordance with the provisions of Part IX A of the Constitution and this Act.
(2) For the purpose of sub-section (1), each Municipal area shall be divided into wards in such manner as the State Government may, by notification, determine;
Provided that the numbers of the member to be elected in each ward shall, as far as practicable, be in the same proportion to the total number of persons to be elected for the Municipality as its population of such ward bears to the total population of the Municipal area.
(3) Every Municipality constituted under sub-section (1) shall be a body corporate by its name, having perpetual succession and a common seal with powers to acquire, hold and dispose of property and to contract and shall, by that name,
(1) A Municipality shall, subject to the provisions of sub-section (5), (6) and (7) consist of the following member, namely:-
(2) The members to be elected directly under clause (a) of sub-section (1) shall be chosen by direct election from the territorial constituencies in the Municipal area through secret ballot by person whose names are included in the electoral roll of the Sikkim Leg
(1) Every Municipality, unless sooner dissolved under any law for the time being in force shall continue for five years from the date appointed for its first meeting and no longer:
Provided that a Municipality shall be given a reasonable opportunity of being heard before its dissolution.
(2) An election to constitute a Municipality shall be completed-
(3) A Municipality constituted upon the dissolution of a Municipality before the expiration of its duration shall continue only for the remainder of the period for which the dissolved Municipa
A person shall be disqualified for being chosen as, and for being, a member of a Municipality-
(1) Every Municipality shall, at its first meeting at which the quorum is present, elect in such manner as may be prescribed, one of its members to be Chairman and another as Vice-Chairman in the case of Municipal Council and Sabhapati and Up-Sabhapati in the case of Nagar Panchayat, (hereinafter referred to as the Chairperson or as the case may be, the Vice-Chairperson respectively):
Provided that the members referred to in clause (b) and (c) of sub-section (1) of section 7 shall not be eligible for such election:
Provided further that the member referred to in clause (c) of sub-section (1) of section 7 shall not have the right to vote in the meeting of the municipality.
(2) There shall be reserved from among the member representing the seats reserved under sub-section (5), (6) and (7) such number of offices of the Chairperson and the vice-Chairperson in the municipalities for them which shall be proportionate to the total population of each category of person
Every election of nomination of member and election of Chairperson and vice-Chairperson of the Municipality shall be published by the State Government in the Official Gazette and such persons shall enter upon their respective offices from the date of such publication.
The Secretary shall, as soon as may be, but not later than thirty days from the date of announcement of the result of the election, convene the first meeting of the Municipality in which the members shall before taking their seats make and subscribed before the Secretary an oath or affirmation in the form set out in the Schedule appended to this Act.
(1) There shall be held at least one meeting of the Municipality for transaction of its business in every three months at the office of the Municipality or at such other places within the local limits of the Municipality convened and at such date and time as the Chairperson may fix.
(2) The chairperson or in his absence, the Vice-Chairperson may, whenever he thinks fit in the public interest and shall on a written requisition of not less than one half of the total number of members, call a special meeting within a period of ten days from the date of receipt of the requisition.
(3) Two-third of the total numbers of members of the Municipality shall from a quorum for a meeting of the Municipality:
Provided that no quorum shall be necessary for an adjourned meeting.
(4) The chairperson or in his absence, the Vice-Chairperson, shall prescribed at the meeting of the Municipality and in the absence of both, the members present shall elect one member from among
No subject once finally disposed of by the Municipality shall be reconsideration by it within six months unless the recorded consent of not less than one half of members has been obtained thereof.
(1) A list of the business to be transacted at every meeting of a Municipality except at an adjourned meeting, shall be sent to each member of the Municipality at least seven days before the time fixed for such meeting and no business shall be brought before or transacted at any meeting other than the business of which notice has been so given except with the approval of the majority of the members present at such meeting:
Provided that non-receipt of a notice by a members shall not vitiate the proceeding of a meeting:
Provided further that if the Chairperson thinks that a situation has arisen for which an emergent meeting of the Municipality should be called, he may call such meeting after be called, he may call such meeting after giving three days notice to the members:
Provided also that not more than one matter shall be included in the list of business to be transacted at the meeting called under the second proviso.
(2) The business of the Municipali
The Chair-person shall-
The Vice-Chairperson shall-
Provided that the Chairperson may at any time withdraw all or any of the powers, functions and duties so delegated to the Vice-Chairperson:
(c) during the absence of the Chairperson, exercise all the powers, perform all the functions and discharge all the duties of the Chairperson.
At a meeting of a Municipality, a member may move any resolution and put questions to the Chairperson or the Vice-Chairperson, as the case may be, on matters connected with the administration of Municipality or execution or urban works or scheme entrusted to or undertaken by such Municipality.
(1) A Chairperson or a Vice-Chairperson or member of a Municipality may resign his office by notifying in writing his intention to do so to the State Government and on such resignation being accepted the Chairperson or the Vice-Chairperson or the members shall vacate his office and such vacancy shall be deemed to have occurred in such office:
Provided that a person tendering resignation may withdraw his resignation before it is accepted.
(2) When the resignation is accepted under sub-section (1), the prescribed authority shall communicate it to the members of the Municipality within days of such acceptance.
A Chairperson or a Vice-Chairperson may, at any time, be removed from office by resolution of the Municipality passed by the majority of the members of the Municipality present and voting at a meeting specially convened for the purpose, Notice of such meeting shall be given to the prescribed authority:
Provided that any such meeting while passing any resolution for the removal of-
In the event of removal of a Chairperson or a Vice-Chairperson under section 20 or when a vacancy occurs in the office of the Chairperson or Vice-Chairperson by resignation, death or otherwise, the Municipality shall elect another Chairperson or Vice-Chairperson, as the case may be, The person so elected shall take office forthwith and shall hold office for the unexpired term of office of his predecessor.
(1) The Secretary may, after giving an opportunity to a member of a Municipality other than a member of a Municipality other than a member specified under clause (b) of sub-section (1) of section 7 to show cause against the action proposed to be taken against him, by order remove him from office if-
(2) Any member of a Municipality who is rem
(1) If the office of a member of a Municipality becomes vacant by reason of his death, resignation, removal or otherwise, such vacancy shall be filled in by election of another person under this Act. The person so elected shall take office forthwith and shall hold such office for the unexpired term of office of his predecessor;
Provided that no election for filling in of a casual vacancy shall be held if the vacancy occurs within a period of six months preceding the date on which the term of office of the person concerned expires.
(2) No person who has been removed from his office under section 22 shall be eligible for re-election to the vacancy so caused.
(1) The minutes of the preceding of each meeting of a Municipality shall be recorded in a book in such form and kept for the purpose in such manner as may be prescribed and shall be signed by the person who presided over the meeting.
(2) The minutes of the meetings of a Municipality shall, at all reasonable times and without charge, be open to inspection of the tax-payers.
(3) A copy of the minutes of the proceeding of all the meeting of the Municipality shall forthwith be forwarded to the State Government by the Chairperson.
No resolution of a Municipality shall be modified or cancelled except by a resolution supported by not less than two-thirds of the total number or members and passed at a meeting whereof notices shall be given setting forth fully the proposed resolution to modify or cancel at such meeting and the motion or proposition for modification or cancellation or such resolution.
(1) Every Chairperson, Vice-Chairperson, officer or servant of a Municipality, including a Government servant whose services are lent to the Municipality, shall be liable for the loss, waste or misapplication of any money or other property owned by or vested in the Municipality, if such loss, waste or misapplication is a direct consequence of any illegal act, omission, neglect or misconduct on his part, and a suit for compensation may be instituted against him in any court of competent jurisdiction by the Municipality.
(2) Every such suit shall be instituted within one year after the date on which cause of action arose.
No members of a Municipality shall have, without the written permission of the State Government, directly or indirectly, any share or interest in any contract, lease, sale or purchase of land or any agreement for the same of any kind whatsoever to which the Municipality is a party, or shall hold any office of profit under it, and if any member shall have such share or interest or shall hold such office he shall thereby become disqualified to continue in office as member:
Provided that a member shall not be so disqualified or liable by reason-
(1) Subject to the provision of section 26-
No member of a Municipality shall vote or take part in the discussion of any question at a meeting of the Municipality if the question is one in which he has any direct or indirect pecuniary interest other than an interest as a member of the public.
(1) There shall be an Executive Officer in every Municipality to be appointed by the State Government, by order, who shall function as the Secretary to the Municipality and all other officers and employees of the Municipality shall be subordinate to him;
Provided that the State Government may, by order, depute an officer or the State Government to function as the Executive Officer of a Municipality for such period and under such terms and conditions as may be specified in such order;
Provided further that same officer may be appointed or deputed to function as Executive Officer of two or more Municipalities.
(2) A Municipality may, with the approval of the state Government, appoint such officers and employees to assist the Executive Officer, as it may deem necessary for performing the functions entrusted to it under this Act:
Provided that the State Government may on the request of the Municipality concerned by order, depute such officer or employees to
The Executive Officer shall-
(1) A Municipality may require the State Government to keep at its disposal, the services of a Health Officer, a Revenue Officer and an Engineer for the purpose of efficient discharge of its duties and functions under this Act.
All expenses incurred for payment of salaries and allowances to the officers and employees if the Municipality and also all other costs or establishment shall be paid and defrayed out of the Municipal fund.
(1) An employee of a Municipality who is aggrieved by an order of the Chairperson in a disciplinary proceeding against him shall have right of appeal to the Municipality within thirty days from the date of service of such order on him.
(2) An employee who is aggrieved by an order of the Municipality may prefer an appeal to the State Government against such an order within sixty days from the date of service of such order:
Provided that no appeal against an order other than an order for removal or dismissal shall lie to the State Government.
The manner of appointment, other condition of service of the employees, powers and functions of other officers and employees, and disciplinary actions to be taken against the Executive Officers, other officers and employees of the Municipalities shall be such as may be prescribed.
(1) Subject to any reservation that may be made by the State Government, all property within the Municipality and of the nature hereinafter specified in this section other than private property or property maintained by any Government or other local authority shall vest in the Municipality and shall, with all other property of whatever nature or kind which may become vested in the Municipality, be under its direction, management and control, namely-
Notwithstanding anything contained in section 6, no Municipality shall transfer any immovable property except in pursuance of a resolution passed at a meeting thereof by a majority of not less than two-third of its members and except when it is not required for local public purposes:
provided that in the case of property which has been transferred to it by the State Government, the transfer under this section shall be subject to the previous sanction of the State Government:
Provided further that nothing in this section shall apply to leases of immovable property for a term not exceeding two years in total.
(1) A Municipality may enter into and perform any contact necessary for the purpose of this Act.
(2) Every contact made by or on behalf of a Municipality in respect of any such exceeding ten thousand rupees, or which shall involve, a value exceeding ten thousand rupees, shall be sanctioned by the Municipality at a meeting and shall be in writing, and shall be signed by the Chairperson or the Vice-Chairperson and the Executive Officer and shall be sealed with the common seal of the Municipality.
The Municipality at a meeting may agree with the person in whom the property in any road, bridge, tank, ghat, well, channel or drain vests, to take over the property therein or the control thereof and after such agreement may declared by notice in writing affixed thereon or rear thereto that such road, bridge, tank, ghat, well, channel or drain has been transferred to the Municipality. Thereupon, the property therein or the control thereof, as the case may be, shall vest in the Municipality and such road, bridge, tank, ghat, well, channel or drain shall thenceforth be repaired and materials out of the Municipal Fund.
When any land, whether within the limits of a Municipality is required by the Municipality for public purposes, the State Government may, at the request of the Municipality proceed to Central acquire it under the provisions of the Land Acquisition Act, 1894 and on payment by the Act I of Municipality of the compensation awarded under that Act, and of any other charge incurred in 1894. acquiring the land, the land shall vest in the Municipality.
(1) There shall be formed for each Municipality a fund to be called the "Municipality Fund" and it shall be held by the Municipality for the purposes of this Act in the manner hereinafter appearing.
(2) The Municipal Fund shall vest in the Municipality.
(1) There shall be credited to the Municipal Fund-
(1) A Municipality may, with the previous section of the State Government and subject to such conditions as may be prescribed by the State Government or from any financial institution, borrow any sum of money required for constricting any work of a permanent nature which it is required or empowered to undertake under the provisions of this Act.
(2) Nothing constrained in sub-section (1) or the rules made thereunder shall apply to grants or loans of money made or advanced to a Municipality by any department, office of authority of the State Government or by any local authority or by any other institution towards, and for the purpose of the implementation, achievement and accomplishment of community development schemes and a Municipality may accept any such grant or loan which shall be regulated and governed by the terms on which, and the conditions subject to which the same in made {sic} or advanced.
(1) All property vested in a Municipality under this Act, all funds received by it in accordance with the provisions of this Act and all sums accruing to under the provision of any law for the time being on force shall, subject to the provisions of this Act, be applied for the purposes of this Act within the limits of the Municipality.
(2) Notwithstanding anything contained in sub-section (1), it shall be lawful for a Municipality-
(1) A Municipality, at a meeting specially convened for the purpose at least two months before the close of the financial year, shall prepare in such form and manner, as may be prescribed, a budget showing inter-alia the probable receipt and expenditure during the ensuring year after such revision as may appear necessary, it shall pass the budget and such budget shall be submitted to the State Government for approval. If this approval is not intimated within one month, it shall be taken that the budget is passed.
(2) The Municipality may, from time to time, revise any estimates of expenditure with a view to providing for any modification which it may deem fit or advisable to make in the appropriation of the amount at its disposal, and such revised budget shall be passed in the manner specified in such-section (1).
(3) When the budget has been passed, the Municipality shall not incur any expenditure under any of the heads of the budget in excess of the amount sanctione
Every Municipality shall maintain proper record of all receipts and expenditure of the Municipality in such manner and in such forms and register as may be prescribed.
Every Municipality shall, as soon as the account of the previous year is finally passed by it, transmit to the State Government as account in such form as may be prescribed.
(1) Every Municipality shall, as soon as may be after the 1st day of April in each year, cause to be prepared a detailed report of the Municipal administration of the town during the previous year, together with a statement showing the account of the receipts and disbursements, respectively credited and debited to the Municipal Fund during the previous year, and the balance at the credit of the said Fund at the close of the year.
(2) The Executive Officer of the Municipality shall place the said report and statement before the meeting of the Municipality for consideration and forward a copy thereof to the State Government.
(1) The Executive Officer shall prepare monthly abstract of the receipt and expenditure of the month last preceding and place such abstract before the meeting of the Municipality for consideration and approval.
(2) For the purpose, the meeting shall have access to all the Municipal accounts and to all records and correspondence relating thereto and the Executive Officer shall forthwith furnish before the meeting any explanation concerning receipts and disbursement which it may call for.
An officer not below the rank of the Chief Account Officer of the Sikkim State Finance and Account Service appointed by the State Government shall audit the accounts of the Municipality as soon as may be after the end of each financial year.
The Executive Officer of every Municipality shall produce or cause to be produced to the auditor all such accounts of the fund of the Municipality concerned as may be required by the auditor.
For the purpose of an audit under this Act an auditor may-
Any person who neglects or refuses to comply with the requisition made by the auditor under section 52 within such time as may be specified, shall, on conviction by a court, be punishable with a fine which may extend to two hundred rupees in respect of each item included in the requisition.
(1) Within two months from the date on which an audit under this Act is completed, the auditor shall prepare report and send a copy of the report to the Chairperson of the Municipality and to the State Government.
(2) The auditor shall append to his report a statement showing-
(1) Within two months from the date of receipt of the report referred to in section 54, the Municipality concerned shall, at a meeting, remove or cause to be removed any defect or irregularity pointed out in the report and shall, also inform the auditor of the action taken by it. The Municipality concerned shall give reasons or explanations if any defect or irregularity is not removed.
(2) If, within the period referred to in sub-section (1), no information is received by the auditor from the Municipality concerned or the reasons or explanation given by it for not removing any defect or irregularity pointed out in the report is not considered sufficient by the auditor, the auditor shall, if he has not already exercised or does not propose to exercise the powers conferred upon him by section 56, refer the matter to the State Government within such time and in such manner as the State Government may fix.
(3) On receipt of the report under sub-section (2), it shall be co
(1) The auditor, after giving the person concerned an opportunity to submit an explanation within a time to be specified by him and after considering such explanation, shall disallow every item of account contrary to law and surcharge the same on the person making or authorising the making of the illegal payments, and shall charge against any person responsible for the amount of any loss incurred by the negligence or misconduct of that person, and shall, in every such case, certify he amounts due from such person;
Provided that the auditor may in his discretion waive the surcharge or charge in cases where the amount involved does not exceed fifty rupees.
(2) For the purpose of this section any member of a Municipality who is present at a meeting at which a motion or resolution is passed authorising any expenditure which is subsequently disallowed under sub-section (1), or authorising any action which results in any such expenditure, shall be deemed to be a person auth
(1) Any person from whom any sum has been certified by the auditor to be due under section 56 may, within thirty days of the receipt by him of the certificate, appeal to the State Government to set aside or modify the disallowance, surcharge or charge in respect of which the certificate was made and the State Government may pass thereon such orders as it thinks fit, and such orders shall be final.
(1) The sum certified by the auditor to be due from any person under section 56 or when an appeal in made under sub-section (1) of section 57, such sum as may be ordered by the State Government to be due from such person shall, within two months of the date of certification, or order, as the case may be, be paid by such person to the Municipality concerned which shall credit the sum to the fund of the concerned Municipality.
(2) Any sum not paid in accordance with the provisions of sub-section (1) shall be recoverable as public demand under the provisions of the Sikkim Public Demand Recovery Act, 1988 (1 to 1988) if the Municipality passed a resolution to that effect and communicates it to Certificate Officer appointed under the said Act.
(3) The Certificate Officer on receipt of such communication under sub-section (2) and on being satisfied with the demand shall proceed to recover it as soon as may be and the sum so recovered by him shall be sent to the Municipality
(1) All expenses incurred by the Municipality concerned in complying with any requisition of the auditor under section 52 and in prosecuting an offender under section 53 shall be paid from the fund of the Municipality concerned.
(2) All expenses incurred by the Certificate Officers in connection with the proceeding for recovery of any sum under sub-section (3) of section 58 from a person, if not recovered from the person, shall be paid from the fund of the Municipality concerned.
(1) Subject to the provisions of the Chapter and with the previous approval of the State Government, a Municipality may, from time to time, impose in the whole or in any part of a Municipality any of the following taxes, fees and tolls for the purpose of this Act, namely:-
Notwithstanding any provision to the contrary, all Municipal taxes including service charge except under clause (a) of sub-section (1) of section 60 in respect of Government holdings shall be payable to the Municipality by the Government Department which is in control and management of holdings.
The State Government shall have the power to exempt by an order published in the Official Gazette any class of building or holding from levying any tax under this Act.
when it has been decided to impose any tax on the annual value of holding, the assessor after making such inquiries as may be necessary, shall determine the valuation of all holdings within the Municipality as hereinafter provided, and shall enter the same in the list called the valuation list, which shall be in the prescribed from:
Provided that valuation other than general valuation may be made by the Municipality through such person as may be authorised by the Municipality in this behalf.
The assessor, in order to prepare the valuation list may, whenever he thinks fit by notice, required the owners or occupiers of all holding to furnish him, within fifteen days form the date of receipt of notice with returns of the rent or annual value thereof and a description of the holdings in such detail as the Municipality may direct, and the assessor, at any time between sunrise and sunset, may enter, inspect and measure any such holdings:
Provided that at least forty-eight hours' previous notice of the intention to enter, inspect and measure any holding shall be given to the owner or occupier thereof, unless he waives his right to such notice.
(1) Whoever refuses or fails to furnish any such return within the period stipulated in section 64, or knowingly furnishes a false or incorrect return or description, shall be punishable with fine not exceeding fifty rupees, and with further fine not exceeding ten rupees for each day during which he omits to furnish a true and correct return.
(2) Whoever obstructs, hinders or prevents the assessors appointed by the Municipality from entering or inspecting or measuring any such holdings shall be punishable with fine not exceeding two hundred rupees.
Annual value means-
Provided that where the annual value of any building would, by reason of exceptional circumstances, in the opinion of the Municipality be excessive if calculated in the aforesaid manner, of may fix the annual value at any less amount which appears to it suitable:
Provided further tha
The mode or procedure and the rate of levy of tax on the land holdings will be such as may be prescribed in this behalf.
As soon as possible after the percentage at which the tax is to be levied shall have been determined under the preceding section, the Municipality shall cause to be a prepared an assessment register which shall contain the following particulars, and any other matters which the Municipality may think proper to include-
(1) If any building belongs to one owner and the land on which it stands and any adjacent land which is usually occupied therewith belongs to another, the Municipality may value such building and land together, and may impose thereon one consolidated tax.
(2) The total amount of the tax shall be payable by the owner of the building who shall there after be entitled to deduct from the rent which the pays for the land such proportion of the tax so paid by him as is equal to the proportion which such rent bears to the annual value of the holding.
(3) In case of disputes, the Municipality shall determine what amount the owner of the building and of the land shall pay respectively.
(1) The Municipality may, at any time direct an alteration in, or amendment of, the assessment register-
(1) Whenever the title to any holding is transferred, both the transferor and the transferee shall, for the purpose of clause (b) of sub-section (1) of section 70 within three months after the execution of the instrument of transfer, or if no such instrument is executed, within three months after the transfer is effected, give notice in writing of such transfer to the Municipality.
(2) In the event of the death of the person in whom such title vests, the person to whom as heir or otherwise the title of the deceased is transferred by descent or device shall, within one year from the death of the deceased, give notice of such succession to the Municipality.
(3) Every person liable for the payment of taxes on any holding, who transfers his title to or over such property, without giving notice of such transfer to the Municipality as aforesaid shall, unless the Municipality on the ground of hardship arising out of special circumstances otherwise directs, continue to be lia
(1) A new valuation list shall, unless otherwise ordered by the State Government, be prepared in the same manner as the original list, once in every five years.
(2) Subject to any alteration or amendment made under section 70 and to the result of any application made under section 71, every valuation list or the assessment register shall be valid from the date on which the list or register takes effect in the Municipality.
(1) The Municipality, for the purpose of general valuation may, with the concurrence of the State Government, appointment an assessor who is neither an employee nor a member of the Municipality on such pay and with such establishment as it may determine.
(2) Notwithstanding anything contained in section 72, if at any time it appears to the State Government that the valuation in any Municipality is insufficient, excessive or inequitable, the State Government may, by an order in writing, require the Municipality to revise the valuation or to show cause against revision with a specified time, and if the Municipality fails to comply with the order or in the opinion of the State Government the cause shown is inadequate, the State Government by an order in writing, require the Municipality to appoint with the approval of the State Government an assessor for the Municipality within a time and for a period to be specified in the order. The order shall fix the pay of the assessor and
Whenever the valuation list is revision or altered wholly or in part or a new percentage is fixed under section 71, the assessment register also shall be revised and all consequential changes made therein.
The first assessment register prepared for any Municipality under the Act and any revision thereof or alteration therein made under the foregoing section shall, subject to the provisions of section 70 and 80, take effect from the beginning of the quarter following the publication of the notice mentioned in section 78.
(1) The taxes mentioned in clause (a), (b) and (c) of sub-section (1) of section 60 shall not be assessed or levied on any building or holding which is used exclusively as a place of public worship, or on any holding which is dully registered as a public burial or burning ground under this Act.
(2) The Municipality may exempt from assessment to the mentioned in clause (1) of sub-section (1) of section 60 at a meeting on any holding used for the purposes of a public charity.
(3) The Municipality may reduce the amount payable on account of any of the taxes mentioned in clause (a), (d), (e) and (i) of sub-section (1) of section 60 or remit the same on the ground of excessive hardship to the person liable to pay the same;
Provided that such reduction or remission shall not, unless renewed by the Municipality, have effect for more than one financial year.
An assessor appointed by the Municipality under section 73 shall exercise all such powers of valuation as may be vested in him Municipality as may be prescribed.
(1) When the valuation list mentioned section 63 and the assessment register mentioned in section 68 shall have been prepared or reviled, the Chairperson shall sign the same and shall causes them to be deposited in the office of the Municipality and shall cause a notice to be published in such form and manner as may be prescribed.
(2) In all cases in which any property is for the first time assessed or the assessment is increased, the Executive Officer shall also give notice thereof to the owner or occupier of the property.
(1) Any person who is dissatisfied with the amount assessed upon him or with the valuation or assessment of any holding or who dispute his occupation of any holding or his liability to be exempt him from the assessment of tax; valuation or to exempt him from the assessment of tax:
Provided that no application shall be entertained unless the applicant has paid all arrest of dues to the Municipality accrued up-to the date of such application of any holding or his has been enhanced by the valuation or assessment against which the review application has been filed.
(2) When an assessor has been appointed under section 73, notice of every such application shall be given by the Municipality to the assessor.
(1) Every application presented under section 79 shall be heard and determined by a committee consisting of not more than five members.
(2) The Chairperson or the Vice-Chairperson shall be one of the members of such Committee ex-officio and the other members shall be appointed from among the members by the Municipality:
Provided that no members so appointed shall take part in hearing or determining any application from the ward in which he resides, or in the case of an elected member, the ward which he represent, but nothing in this proviso shall prevent any such member form giving evidence with regard to the matters under enquiry.
(3) No such application shall be heard or determined by the Committee unless at least three members including the Chairperson or the Vive-Chairperson are present.
(4) The Committee shall give notice to the applicant of the time and place at which application will be hear and after taking such evidence and making such enquiries
Unless good cause shall be shown to the satisfaction of the aforesaid committee for extending the time allowed, and save as is otherwise expressly provided in this Act, no such application shall be received after the expiry of one month from the date of the publication of the notice required by section 78 relating to the list or register containing the assessment in respect of which the application is made, or after the expiry of fifteen days from the date of service of the first notice of demand for payment at the rate respect of which the application is made, whichever period shall last expire:
Provided that the Municipality has served a notice under section 78 on any person, no such application shall be received from him after expiry of fifteen days from the date of such service.
No objection shall be taken to any assessment or valuation in any other manner except as provided in this Act.
No assessment to tax on property and no charge or demand of any tax made under authority of this Act shall be invalid for error or defect in form, and it shall be enough in any valuation or assessment for the purpose if the property so valued or assessed is so described as to be generally known and it shall not be necessary to name the owner or occupier thereof.
Every Municipality shall perform the following function within its respective jurisdiction, namely-
If any tax payable under this Act by the owner of any holding remain unpaid after the notice of demand has been duly served, and if such owner is not resident within the Municipality, or the place of abode of such owner is unknown, the tax may be recoved from the occupier for the time being of such holding, who may deduct, from the next and following payment of the rent the amount of which may be so paid by or recovered from him:
Provided that if any such holding is occupied by more than one person, the sum to be recovered from any one of such persons shall be proportionate to the value of the part of the holding in the respective occupation of such person.
If any holding is occupied by more than one tenant holding severally, it shall be lawful for the Municipality to recover from the owner of such holding any taxes payable this Act by the occupier of the holding.
Whenever any tax shall be recovered from any owner of any holding under the provision of the preceding section, it shall be lawful for such owner if there shall be but one occupying tenant of such entire holding, to recover from such tenant the entire amount of the tax which shall have been so paid by such owner, and, if there shall be one occupying tenant of a part of such holding or more than one occupying tenant of such holding, then to recover from each tenant such sum as shall bear to the entire amount of tax which may have been so recovered from such owner at the same proportion as the value of such holding in the occupation of such tenant bears to the entire value of such holding, subject, however, to the provisions of section 92.
Every owner who, under the provisions of the preceding section, may be entitled to recover any sum from any occupying tenant of any holding or of any portion thereof, shall have for the recovery of such sum all such and the same remedies, powers, rights, and authorities as if such sum were rent payable to such owner by such tenant in respect of so much of such holding as may be in the occupation of such tenant.
(1) A Municipality may use its own land or building, or purchase, take on lease or otherwise acquire any land or building for the purpose of establishing Municipal markets or improving any existing Municipality market.
(2) A Municipality may levy rents, tolls and fees at such rates as it may think proper for the right to expose goods for sale in a Municipality market and for use of shops and stalls standing therein and may also regulate such rates in respect of private markets or places used or declared by such Municipality as a market place by a public notice in the locally.
(3) A Municipality may grant a lease under this section for a period not exceeding three years for the collection of rent, tolls and fees in Municipal markets at the rates fixed by the Municipality under sub-section (2).
(4) A lease of a Municipal market appointed under sub-section (3) may refuse to allow any person to expose goods for sale in the market or to use shops and stalls standing
(1) Where any sum is due on account of a tax, other than octopi or toll or any similar tax payable upon immediate demand from a person to a Municipality, the Municipality may, without prejudice to any other mode of recovery in this Act, apply to the Certificate Officer to recover such sum together with costs of proceeding incurred in that behalf in accordance with the provisions of the Sikkim Public Demands Recovery Act, 1988.
(2) The Certificate Officer, on being satisfied that the sum mentioned in the application under sub-section (1) is due, shall proceed to recover it as soon as may be thereafter, as public demand.
(1) If money be due under this Act in respect of any holding from the owner thereof on account of any tax, expenses or charges recoverable under this Act, if the owner of such holding or his whereabouts are unknown or the ownership thereof is disputed, or when the owner lives outside the Municipality and has failed to pay inspite of service of demand notice twice, the Municipality may publish twice, at an interval of three months, a notification of sale of such holding and after the expiry of not less than three months from the date of the last publication, unless the amount recoverable be paid, may sell such holding to the highest bidder, who shall, at the time of sale, deposit forthwith twenty-five percent of the purchase money and the balance shall be paid within fifteen days of the date of sale, in default of the money, if any, so deposited shall be forfeited and the holding shall be resold. After deducting the amount due to the Municipalities as aforesaid the surplus sale proc
The irrecoverable sum date due to Municipalities may be written off in such manner and by such authority as may be prescribed.
(1) A Municipality may-
Provided that no such public road shall be discontinued, permanently closed or used for any other purposes without the previous sanction of the State Government.
(2) In laying out, making, turning, diverting, widening, opening, enlarging or otherwise improving any public road, the Municipality may, in accordance with the provision of this Act, acquire land for the carriage-way, footways and drains thereof.
(1) Where a Municipality considers that in any road not being a public road or in any part of sub road within the Municipality, it is necessary, for the public health, convenience or safety that any work should be done for the leveling, paving, metalling, flagging, channeling, draining, lighting or cleaning thereof, the Municipality may, by written notice, require the owner or owners of the road and the owner of the several lands or building, facing or adjoining the said road or abutting thereon to carry out such works in such manner and within such time as may be specified in such notice.
(2) If the notice under sub-section (1) is not complied with, such work may be executed by the Municipality, the expenses thereby incurred shall be apportioned by the Municipality between such owners and in such manner as it may think fit, regard being had to the amount and value of any work already done by the owners or occupiers of such lands and buildings.
(3) After such work has
(1) The Municipality may, by public notice, prohibit or regulate the driving, riding or leading of animals or vehicles of any particular kind along any public road or part of any such road.
(2) Any person who disobeys an order passed by the Municipality under the provisions of sub-section (1) shall be punishable with fine not exceeding one hundred rupees.
Any person, who without the permission of the Municipality-
(1) Subject to the provision of this Act and the rules and bye-laws made thereunder, no itinerant vendor, or any other person shall use or occupy any public road or place for the sale of articles or for the exercise of any calling or for the setting up any booth-stall without the permission of the Municipality.
(2) Whoever violates the provision of sub-section (1) shall be punishable with fine which may extend to five hundred rupees, and with a further fine which may extend to twenty-five rupees for every subsequent offence after the first conviction.
A Municipality may, notwithstanding any proceedings which may have been started against him under this act, issue a notice a notice requiring any person to remove any building which he may have built or any fence, rail, post or other obstructions or encroachments which he may have erected or stacked, on any part of a public road, houses, gully
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