State of Gujarat - Act
The Gujarat Panchayats Act, 1993
GUJARAT
India
India
The Gujarat Panchayats Act, 1993
Act 18 of 1993
- Published on 26 August 1993
- Commenced on 26 August 1993
- [This is the version of this document from 26 August 1993.]
- [Note: The original publication document is not available and this content could not be verified.]
Chapter I
Preliminary
1. Short title, extent and commencement.
2. Definitions.
- In this Act unless context otherwise requires--Chapter II
Establishment of Panchayats of Different Tiers
(A)Establishment of Panchayats and their Area of Jurisdiction3. Establishment of Panchayats of different tiers.
- For the purposes of this Act, there shall be in each district-4. [ Gram Sabha. [Section 4 substituted by Gujarat 5 of 1998 (w.r.e.f. 20-12-1997).]
5. Incorporation of Panchayats of different classes.
6. Subordination of Panchayats amongst themselves and their powers, functions and duties.
7. Recommendation, Specification of village.
8. Panchayat Organisation and the exercise of control over panchayats by State Government.
9. Constitution of Village Panchayats.
10. Constitution of Taluka Panchayats.
11. Constitution of District Panchayats.
11A. [ Nomination of members of Scheduled Tribes. [Section 11A inserted by Gujarat 5 of 1998 (w.r.e.f. 20-12-1997).]
- If for any reason an election does not result in the return of any member of Scheduled Tribes in a taluka panchayat or district panchayat, then the State Government may nominate from amongst members belonging to Scheduled Tribes who are qualified to be elected, such number of members as not to exceed one-tenth of the total members to be elected in that panchayat.]12. Location of headquarters of a district or taluka panchayat.
13. Duration of Panchayats and their reconstitution.
Chapter III
Election of Members of Panchayat, Election Disputes Etc
14. Definitions.
- In the Chapter, unless the context otherwise requires,-15. Election.
16. Electoral divisions.
17. List of Voters for every electoral divisions.
- For every electoral division, there shall be a list of voters which shall be prepared and maintained in accordance with the provisions of sections 18 to 22 under the superintendence, direction and control of the State Election Commission.18. Preparation of list of Voters.
- At any time not later than two months before the expiry of the duration of a panchayat under section 13, and in the case of a panchayat which is to be constituted or reconstituted under the provisions of this Act otherwise than on the expiry of its duration under section 13 at any such time as the State Election Commission may after consulting the State Government determine there shall be prepared for the purpose of the general election of members for constituting or, as the case may be, reconstituting such panchayat, a list of voters for every electoral division in respect of such panchayat as determined under section 16 and in force at the time when such list is prepared.19. Persons qualified to be registered as voters.
- Every person who is entitled to be registered in the relevant part of the electoral roll of the Gujarat Legislative Assembly under the Central Act shall be entitled to be registered as a voter in the list of voters' for the electoral division, to be prepared under section 18.20. List of voters.
21. Name of the person not to be included in the list of voters for more than one electoral division.
- No person shall be entitled to have his name included in the list of voters for more than one electoral division of the same panchayat.22. Name of the person not to be included in the list of voters, more than once.
- No person shall be entitled to have his name included in the list of voters for any electoral division more than once.23. Period for which a list of voters shall remain in Operations.
- The list of voters for any electoral division which has been published and has come into operation under sub-section (7) of section 20 shall, subject to any revision made under the proviso to this section, remain in operation until a new list of voters for that electoral division is prepared, published and comes into operation:Provided that the State Election Commission may, after consulting the State Government for reasons to be recorded in writing, direct that such list for any electoral division may be revised in the prescribed manner by reference to the qualifying date, before any bye-election is held to fill a casual vacancy in a seat allotted to that electoral division.24. Staff of Panchayat to be made available.
- Every panchayat shall make available to the State Election Commission such staff as it may require for the performance of any duties in connection with the preparation and revision of a list of voters for an electoral division and conduct of elections in respect of that panchayat.25. Jurisdiction of civil courts barred.
- No civil court shall have jurisdiction-26. Making false declaration.
- If any person makes in connection with-27. Breach of official duty in connection with the preparation etc. of list of voters.
28. Person qualified to note and be elected.
29. Restriction on simultaneous or double membership.
30. Disqualification of.
31. Determination validity of election, inquiry by judge and procedure.
32. Disability from continuing as members.
33. Fresh election if election is invalid.
- If the election of any member is set aside under section 31 or if his office becomes vacant under section 32 a fresh election for the vacancy so caused shall, as soon as may be, be held in accordance with the provisions of this Act.34. Power of State Election Commission to require services of for election.
- Every panchayat shall make available to the State Election Commission such members of its staff as such Commission may require for the performance of any duties in connection with an election and every such member shall carry out such directions as may be issued to him by such Commission or any competent officer in relation to such election.Election Offences35. Prohibition of canvassing in or near polling station.
36. Penalty for disorderly conduct in or near polling station.
37. Penalty for misconduct at Polling station.
38. Maintenance of secrecy of voting.
39. Officers etc. at elections not to act for candidates or influence voting.
40. Breaches of official duty in connection with elections.
41. Removal of ballot papers from polling station to be an offence.
42. Other offences and penalties therefor.
43. Prosecution in certain offences.
- No court shall take cognizance of an offence punishable under section 39 or under section 40 or under clause (a) of sub-section (2) of section 42 except on a complaint made by an order of, or under authority from the State Election Commission.Requisitioning of Premises for the Purposes of Election44. Requisitioning of premises vehicles etc., for election purposes.
45. Payment of compensation.
46. Power to obtain information.
- The requisitioning authority may, with a view to requisitioning any property under section 44 or determining the compensation payable under section 45 by order, require any person to furnish to such authority as may be specified in the order such information in his possession relating to such property as may be so specified.47. Power of entry into and inspection of premises etc.
48. Eviction from requisitioned premises.
49. Release of premises from requisition.
50. Penalty for contravention of any order regarding requisition.
- If any person contravenes any order made under section 44 or section 46, he shall on conviction, be punished with imprisonment for a term which may extend to one year or with fine, or with both.Chapter-IV Provisions Relating to Presiding Officers of Panchayats and Members of PanchayatsPart-I Village Panchayats51. First meeting of panchayat and election of Sarpanch and Upa-Sarpanch.
52. Duty of retiring Sarpanch, etc. to hand over charge of office.
53. Term of office of members of village panchayats, and of Sarpanch etc. thereof.
- Save as otherwise provided in this Act, the term of office of-54. Resignation of members, Sarpanch of Upa-Sarpanch.
55. Executive functions of Sarpanch, or Upa-Sarpanch.
56. Motion of no-confidence.
57. Removal from office.
58. Leave of absence.
59. Suspension of Sarpanch or Upa-Sarpanch.
60. Eligibility of certain member for re-election.
- A member of a village panchayat whose office has become vacant under section 32 or under section 58 shall, if his disqualification or disability has ceased, be eligible for re-election.61. Filling up of vacancies.
62. Acts and proceedings of panchayat and Committee not vitiated by disqualification, etc. of members thereof.
Part II – Taluka Panchayats
63. First meeting of panchayat and election of President and Vice-President.
64. Duty of retiring president etc., to handover charge of office.
65. Honorarium allowances etc. to President and Vice-President and travelling allowances to members.
66. Payment of honorarium to President during leave or absence.
67. Term of office, of members, President and Vice-President.
- Save as otherwise provided in this Act, the term of office of members President and Vice-President of a taluka panchayat shall be con-extensive with the duration of the panchayat.68. Resignation.
69. Powers and functions of President and Vice-President.
70. Motion of no confidence.
71. Removal from office.
72. Leave of absence.
73. Suspension of President or Vice-President.
74. Eligibility of certain members for re-election.
- A member of a panchayat whose office has become vacant under section 32 under section 72, shall, if his disqualification or disability has ceased, be eligible for re-election.75. Filling up vacancies.
76. Acts and proceedings of panchayat and committee not vitiated by disqualification etc. of members thereof.
Part III – District Panchayats
77. First meeting of district panchayat and election of President and Vice-President.
78. Duty of retiring President etc, to handover charge.
79. Honorarium and allowance etc. to President and Vice-President and travelling allowances to members.
80. Payment of honorarium to president during leave or absence.
81. Term of office of members of district panchayat and of President and Vice-President.
- Save as otherwise provided in this Act, the term of office of members, President and Vice-President of a district panchayat shall be co-extensive with the duration of the Panchayat.82. Resignation.
83. Powers and functions of President and Vice-President.
84. Motion of no confidence.
85. Removal from office.
86. Leave of absence.
87. Suspension of President or Vice-President or Chairman of Education Committee.
88. Eligibility of certain members for re-election.
- A member of a panchayat whose office has become vacant under section 32 or under section 86 shall, if his disqualification or disability has ceased, be eligible for re-election.89. Filling of vacancies.
90. Acts and proceedings of panchayat and Committee not vitiated by disqualification etc. of members thereof.
Chapter V
Conduct of Business, Administrative Powers and Duties, Property and fund and Accounts Etc. Of Panchayats
Part - I Provisions relating to village panchayats.(A)Conduct of Business91. Meeting of Panchayats.
- The meeting of a village panchayat shall be held at such intervals as may be prescribed.Provided that the Sarpanch for any specified reason may, and upon the written request of not less than one third of the members shall call a meeting of the panchayat at any other time.92. Village Panchayat Committees, their constitution, Powers functions and duties.
93. Meeting of Gram Sabha.
94. Panchayat to place before gram sabha statement of accounts, etc. and duties of gram sabha.
95. Procedure in respect of meetings.
- Save as provided in this Act, the time and place of a meeting of a panchayat or a committee thereof, the quorum for such meeting, the procedure for calling such meeting and the procedure at such meeting, shall be such as may be prescribed.96. Questions to be decided by majority of votes.
- All questions before a meeting of a panchayat or committee thereof or of a gram sabha shall be decided by a majority or votes of the members present and unless otherwise provided in this Act, the presiding officer of the meeting shall have a second or casting vote in all cases of equality of votes:Provided that in such circumstances and subject to such conditions as may be prescribed, as decision on any question before a panchayat or committee thereof may be taken by circulating the propositions therefor for the vote of members.97. Modification or cancellation of resolutions.
- No resolution of a panchayat shall be modified amended, varied or cancelled by a panchayat within a period of three months from the date of the passing thereof, except by a resolution supported by two-thirds of the whole number of members of such panchayat.98. Invitees of meetings of panchayat.
99. Administrative powers of panchayats.
- Subject to the provisions of this Act it shall be the duty of each panchayat to make in the area within its jurisdiction, and so far as the fund at its disposal will allow, reasonable provisions, in regard to all or any of the matters specified in Schedule I.100. Other functions of Panchayats.
101. Owner to compromise.
102. Local inquiry and reports by village panchayat.
- It shall be the duty of every village panchayat to enquire and report many of the following cases, namely:-103. Powers of panchayat to manage institutions or execute work transferred to it by taluka of district panchayat.
- In the case of any institution managed by a taluka panchayat or district panchayat, or of any work to be done out of the fund of a taluka panchayat or district panchayat, the taluka panchyaat or, as the case may be, the district panchayat may, if the village panchayat so agrees entrust to the village panchayat the management of such institutions or the execution of such work;Provided that in every such case, the fund necessary for such management or execution shall be placed at the disposal of the panchayat by the taluka panchayat, or district panchayat.104. Control on erection of buildings.
105. Obstruction and encroachment upon public streets and open sites.
106.
107. Powers of Taluka Development Officer to require owner to provide water closet or privy accommodation.
108. Government may vest certain and in panchayat.
109. Other property of village panchayat.
110. Limitation on power of panchayat to transfer immoveable property.
111. Village Fund.
112. Application of fund.
113. Decision on claims to property by or against village panchayat.
114. Secretary and servants of panchayats.
115. Contribution to District Development Fund.
- Every village panchayat shall contribute every year to the District Development Fund constituted under section 223 a sum equal to such percentage not exceeding ten per cent of its income from such sources as may be prescribed;Provided that where any village panchayat fails in any year to make a contribution under this section it shall be lawful for the State Government to deduct such amount from the grant payable to the panchayat under section 219 in the next deceeding year as may be sufficient to make the contribution and credit the same to the District Development Fund on behalf of the village panchayat.F. Budget Estimates116. Annual Budget Estimates.
117. Revised or supplementary budget or re-appropriation of funds.
118. Except in emergency no sum to be expended unless it has been included in budget estimates.
119. Accounts of income and Expenditure.
- Accounts of the income and expenditure of every panchayat shall be kept in such form and manner as may be prescribed and shall be balanced annually on the 1st day of every year.120. Annual administration report.
121. Audit of Accounts of Panchayat.
Part II – Provisions Relating to Taluka Panchayats
(A)Conduct of Business122. Meeting of Taluka Panchayat.
- The meeting of a taluka panchayat shall be held normally every three months;Provided that the President for any specified reason may, and upon the written request of not less than one-third of the members shall, call the meeting of the taluka panchayat at any other time.123. Taluka Panchayat committees, their constitution, Powers Functions and duties.
124. Honorarium to Chairman of Social justice Committee.
- The Chairman of the Social Justice Committee of a taluka panchayat shall be entitled to an honorarium at such rate as may be prescribed.125. Travelling allowance to members of committee who are not members of a taluka panchayat.
- The members of any committee of a taluka panchayat constituted under section 123 who are not the members of such panchayat, shall be entitled to travelling allowance while touring for the purpose of attending a meeting of the committee or any business relating to the committee at such rates and subject to such conditions as may be determined by rules made either prospectively or retrospectively.126. Procedure in respect of meetings.
- Save as provided in this Act, the time and place of a meeting of a taluka panchayat or committee thereof, the quorum for such meeting, the procedure for calling such meeting and the procedure at such meeting, shall be such as may be prescribed.127. Questions to be decided by majority of votes.
- All questions before a meeting of a taluka panchayat or committee thereof, shall be decided by a majority of votes of the members present and unless otherwise provided in this Act, the presiding officer of the meeting shall have a second or casting vote in all cases of equality of votes:Provided that in such circumstances and subject to such conditions as may be prescribed, a decision on any question before a committee may be taken by circulating the propositions thererfor for the votes of members.128. Modification or cancellation of resolutions.
- No resolution of a taluka panchayat shall be modified, amended, varied or cancelled by a panchayat within a period of three months from the date of the passing thereof, except by a resolution supported by two-thirds of the toal number of members of such panchayat.129. Invitees at meetings of taluka panchayat and its committees.
130. Administrative powers of panchayats.
- Subject to the provisions of this Act it shall be the duty of each taluka panchayat to make in the area within its jurisdiction, and so far as the fund at its disposal will allow, reasonable provisions in regard to all or any of the matters specified in Schedule II.131. Other functions of Panchayats.
132. Entrustment of work etc. to taluka panchayat by district panchayat.
- In the case of any institution managed by a district panchayat or any work to be done out of the fund of a district panchayat, the district panchayat may, if the taluka panchayat so agrees, entrust to the taluka panchayat the management of such institution or the execution of such work.132A. [ Taluka Panchayat to be consulted before acquisition of land and rehabilitation of persons affected. [Section 132A added by Gujarat 5 of 1998 (w.r.e.f. 20-12-1997).]
- The taluka panchayat shall be consulted,-133. Property of taluka panchayat.
134. Taluka fund.
135. Application of taluka fund.
136. Secretary Officers and servants of taluka panchayats.
137. Powers and functions of Taluka Development Officer.
138. Annual budget estimates.
139. Revised or supplementary budget or re-appropriation of funds.
140. Except in emergency no sum to be expended unless it has been included in budget.
141. Accounts of income and expenditure.
- Accounts of the income and expenditure of every panchayat shall be kept in such form and manner as may be prescribed and shall be balanced annually on the 1st day of every year.142. Annual Administration Report.
143. Audit of accounts.
- The Gujarat Local Fund Audit Act, 1963 shall apply to the auditing of the accounts of taluka panchayats.Part III – Provisions Relating to District Panchayats
(A)Conduct of Business144. Meeting of district panchayat.
- The meeting of a district panchayats shall be held normally every three months:Provided that the President of any panchayat, may for any specified reason and shall, upon the written request of not less than one-third of the members, call the meeting of the district panchayat at any other time.145. District Panchayat Committees, their constitution, powers functions and duties.
146. Removal of Chairman of Education Committee.
147. Honorarium etc. to Chairman, Education Committee.
148. Honorarium, etc. to Chairman, Social justice Committee.
149. Travelling allowance to members of a committee who are not members of district panchayat.
- The member of any committee of a district panchayat constituted under section 145, who are not members of such panchayats, shall be entitled to travelling allowance while touring for the purpose of attending a meeting of the committee or any business relating to the committee at such rates and subject to such conditions as may be determined by rules made either prospectively or retrospectively.150. Procedure in respect of meetings.
- Save as provided in this Act, the time and place of a meeting of a district panchayat or committee thereof, the quorum for such meeting, the procedure for calling meeting and the procedure at such meeting, shall be such as may be prescribed.151. Questions to be decided by majority of votes.
- All questions before a meeting of a district panchayat or committee thereof shall be decided by a majority of votes of the members present and unless otherwise provided in this Act, the Presiding Officer of the meeting shall have a second or casting vote in all cases of equality of votes.Provided that in such circumstances and subject to such conditions as may be prescribed, a decision on any question before a committee may be taken by circulating the propositions thereof for the vote of member.152. Modification or cancellation of resolution.
- No resolution of a district panchayat shall be modified, amended, varied or cancelled by a panchayat within a period of three months from the date of the passing thereof, except by a resolution supported by two-thirds of the total number of members of such panchayat.153. Invitees meetings of district panchayats and committees.
154. Administrative Powers of Panchayats.
- Subject to the provisions of this Act, it shall be the duty of each district panchayat to make in the area within its jurisdiction and so far as the fund at its disposal will allow, reasonable provisions, in regard to all or any of the matters specified in Schedule III.155. Other functions of Panchayats.
156. Powers of District Panchayat to undertake works etc. on behalf of Government to give technical advice.
157. Property of District Panchayat.
158. District Fund.
159. Application of District Fund.
160. District Family Welfare Fund.
161. Secretary and Officers and Servants of District Panchayat.
162. Powers and functions of District Development Officer.
163. Budget Estimates of District Panchayat and Re-appropriation of Fund.
164. Copy of budget estimate to be forwarded to competent authority.
- A copy of every budget estimate and a statement of every re-appropriation as finally approved under section 163 shall be forwarded by the President of the district panchayat without delay to the competent authority; a copy of the annual budget estimate shall be forwarded not later than the 31sl March.165. Except on pressing, emergency no sum to be expended unless it has been included in budget estimate.
166. Accounts and Audit.
167. Annual reports.
Chapter VI
Provision as to Transfer of Certain Functions under any Enactment to Panchayat
(A)Transfer of functions relating to recovery of land revenue and cesses under the Land Revenue Code (V of 1879), and the law relating to collection of cesses.168. Recovery of Land Revenue by panchayats.
- The State Government shall, notwithstanding anything contained in the Bombay Land Revenue Code, 1879 or any law relating to the collection of any cess, for the time being in force in the State, by notification in the Official Gazette, entrust to every village panchayat, any or all of the functions and duties of a village accountant or Patel or other similar functions of any other person, by whatever name called, in relation to the collection of land revenue (including cesses) and dues recoverable as arrears of land revenue which is levied and assessed by or under the Land Revenue Code, or law relating to the collection of any cess for the time being in force in the State and all other functions and duties of a village accountant under the Code.169. Responsibility of the panchayats.
- The panchayat so entrusted under section 168 shall be responsible for the recovery and collection of the land revenue (including cesses) and other dues of the village in accordance with the provisions of the Land Revenue Code and the rules, instructions and orders made or issued thereunder and the law relating to the collection of such cesses.170. Conferment of powers and duties for collection of land revenue and panchayats.
- Where a panchayat has been entrusted with the functions and duties relating to the collection of land revenue (including cesses) and other under section 168, the State Government shall by notification in the Official Gazette, confer on such panchayat, subject to such conditions as may be specified in the notification all or any of the powers of the Collector, for the realisation of land revenue and other due recoverable as arrears of land revenue under the Land Revenue Code and for the collection of cesses under the law relating thereto, and it shall be competent for the panchayat so empowered to exercise all or any of the powers so conferred in this behalf.171. Certain class of officers posted under panchayat to be revenue officers and either powers.
172. Right of State Government to collect land revenue unaffected.
- Notwithstanding anything contained in the provisions hereinbefore the right of the State Government to collect land revenue and any cess, shall remain unaffected, and if in the opinion of the State Government a panchayat exceeds or abuses its powers under this chapter or fails to exercise the same or is incompetent, to perform or makes persistent default in the performance of the duties imposed or persistently disobeys any of the orders of the Collector with regard to the exercise of any of the said powers, the State Government may, after consultation with the district panchayat and after giving the panchayat and opportunity to render an explanation, by order in the Official Gazette withdraw all the powers conferred on the panchayat under this Chapter and direct its revenue officers to recover the land revenue or, as the case may be, the cesses.173. Collector to appoint officer on suspension of powers of panchayat.
- On the withdrawal under section 172 of the powers conferred on a panchayat, the Collector, shall appoint an officer to take charge of the accounts, records and other papers and articles in connection with the recovery of land revenue or collection of cesses, in the village.174. Delegation of powers of Registrar Cooperatives Societies to panchayats.
175. Transfer of functions of State Government to Panchayat.
176. Transfer of rights and liabilities in respect of property transferred to panchayat.
- ln transferring to a district panchayat any powers, functions and duties, relating to any matter, exercised by the State Government or any of its officers, it shall be lawful for the State Government to transfer to the district panchayat any property belonging to the State Government and connected with such matter together with the rights and liabilities (including rights and liabilities arising out of any contract) of the State Government in respect of the property and thereupon the rights and liabilities which accrued before such transfer or which may accrue thereafter shall be the rights and liabilities of the district panchayat.177. Obligation of liability of servants transferred under section 175 not affected.
- The transfer or allotment of any servant to panchayat under section 175 shall not affect.178. Withdrawal of powers, functions etc. from district panchayat.
- Notwithstanding the transfer of any powers, functions and duties in respect of any matter to a district panchayat under section 175 or under section 157 or 158 of the Gujarat Panchayats Act, 1961 (Gujarat VI of 1961), the State Government on a proposal from the district panchayat in that behalf or where it is satisfied that by reason of a change in the nature of the matter, the matter has ceased to be a matter in the Panchayat Functions List and that it is necessary to withdraw from the district panchayat the powers, function or duties in respect of such matter, may, after consultation with the State council for panchayats, by notification in the Official Gazette, withdraw such powers, functions and duties with effect from the date specified in the notification and make such incidental and consequential orders as may be necessary to provide for matters including the taking over of the property rights and liabilities, if any, vesting in the panchayat under section 176 and of the staff, if any which may have been transferred to the panchayat under section 175.Chapter VII
Provision as Devolution of Powers and Responsibilities upon Panchayat with respect to Development Plans and Implementation of Certain Schemes-
179. Preparation of development plans by panchayat.
180. Entrustment of schemes to panchayats for implementation.
Chapter VIII
Cattle Pounds
181. Cattle Trespass Act to cease to apply.
- ln any local area which is declared to be a village, the provisions of the Cattle Trespass Act, 1871 (1 of 1871), or any law corresponding to that Act in force in any part of the State shall cease to apply in relation to such local area;Provided that-182. Power to establish cattle pounds and appoint pound keepers.
183. Penalty for allowing cattle to stray in street or to trespass upon private or public property.
184. Impounding cattle.
185. Delivery of cattle claimed and consequences of failure to pay pound fees and expenses etc.
186. Sale of cattle not claimed.
187. Pound fees and expenses chargeable to be fixed.
188. Complaints of illegal seizure or detention.
189. Security in respect of impounded cattle.
190. Removal of cattles to specified places.
Chapter IX
Taxation Taxation by the State Government
191. Levy of fifty paise cess on every rupee of land revenue.
192. Rules for Assessment.
- In the assessment of the said cess on villages alienated as defined in the Bombay Land Revenue Code, 1879 (V of 1879):-193. Levy of cess on water rate.
- The State Government may levy a cess not exceeding twenty paise on every rupees of water rate leviable under the provisions of the Bombay Irrigation Act, 1879 (Bombay VII of 1879).194. Manner of levying cess described in Section 191.
- The cess described in section 191 shall be levied, so far as may be, in the same manner, and under the same provisions of law as the land revenue:Provided that, in the case of any land in the possession of a tenant if such tenant is liable to pay the land revenue in respect of such land under the provisions of the Bombay Tenancy and Agricultural Lands Act, 1948 (Bombay LXVII of 1948), or the Bombay Tenancy and Agricultural Lands (Vidarbh Region and Kutch Area) Act, 1958 (Bombay XCIX of 1959), such tenant shall be primarily liable for the payment of cess in respect of such land.195. Manner of levying cess described in Section 193, Bombay.
- The cess described in section 193 shall be levied so far as may be, in the same manner, and under the same provision of law, as water rates payable to the State Government under the Bombay Irrigation Act, 1879 (VII of 1879).196. Assistance to superior holders.
- The provision of law relating to the assistance to be given to superior holders and owners of watercourses for the recovery of their dues from their tenants and occupants under them, or from persons authorised to use their water-courses shall be applicable to all superior holders, whether of alienated or unalienated land, and to all owners of water-courses in respect of the recovery of the said cesses from their tenants, occupants or person authorised to use their water-courses, shall be applicable also to occupants of land under the Land Revenue Code for the recovery of the said cesses from their tenants or joint occupants.197. Collection and credit of local cess on water rates.
- The local cess leviable on water rate under section 193 in respect of lands shall be paid by the State Government to the taluka panchayat within the jurisdiction of which the lands are situated, after deducting such portion thereof as cost of collection, as the State Government may prescribe by rules.198. Collection and credit of local cess of land revenue.
- The local cess leviable on lands under section 191 shall be paid by' the State Government to the district panchayat within the jurisdiction of which lands are situated, after deducting such portion thereof as cost of collection, as the State Government may prescribe by rules.199. Suspension and remission of local cess.
- The State Government may, on the application of the district panchayat to which the cess is payable, suspend or remit the collection of cess or any' portion thereof in any y'ear in any area, subject to the jurisdiction of such district panchayat.Part II – Taxation by Village Panchayats
200. Levy of taxes and fees by village panchayats.
201. Lump-sum contribution by factories in lieu of taxes levied by panchayat.
202. Framing of fees on markets etc.
203. Levy and Collection upto twenty five paise as cess on every rupee of land revenue.
204. Power of taluka panchayat to increase taxation of panchayat.
205. Recovery of cost of watch and ward.
- If under clause (a) of item 4 of Schedule 1, a village panchayat incurs any expenditure on watch and ward of the village and of the crops therein the cost of such watch and ward shall be levied and recovered by the panchayat from such persons and in such manner (including the levying of a fee) as may be prescribed.Part III – Taxation by Taluka Panchayat
206. Taxes and fees which may be imposed by taluka panchayat and mode of collection thereof.
207. Increase of stamp duty for a taluka panchayat.
Part IV – Taxation by District Panchayat
208. Taxes which may be imposed by a district panchayat.
- Subject to any general or special orders which the State Government may make in this behalf, every district panchayat may, after observing the preliminary procedure require I by section 212 impose any of the taxes and fees which are leviable by a village panchayat under section 200:Provided that the rate of tax or fee leviable by a district panchayat in respect of any matter within the limits of any village shall not exceed 10 per cent of the rate of the tax or fee actually levied by the village panchayat in respect of the same matter, and where no such tax or fee has been levied by the village panchayat shall not exceed 10 per cent, of the prescribed maximum rate of tax or fee in respect of the same matter:Provided further that-209. Increase of stamp duty for a district panchayat.
210. Tax on professions etc., levied by district panchayat, to be collected by village panchayat.
- Wherein exercise of the powers given by this Act, a district panchayat imposes any tax or fee then notwithstanding anything in this act or any other law for the time being on force, in any area within the jurisdiction of a village panchayat-211. Default in payment by panchayat.
Part V – Procedure of Levying Tax or Fee by Taluka Panchayat and District Panchayat
212. Procedure of Taluka and district panchayat preliminary to imposing tax.
213. Procedure for abolishing or varying a tax.
214. Publication of sanctioned rules, with notice.
- All rules sanctioned under section 212 shall be published in the prescribed manner by the taluka panchayat in the taluka and by the district panchayat in the district for which they are made, and the tax as described in the rules so published shall, from the date specified in the notice under that section (such date not being less than one month from the publication of such notice), be imposed accordingly:Provided that-Chapter X
Recover of Taxes, Fees, Cesses and other Dues
215. Recovery of taxes and other dues.
216. Penalty for evasion of octroi.
- Where any animal or goods passing into village are liable to the payment of octroi, any person, who with the intention of defrauding the village panchayat causes or abets the introduction of or himself introduces or attempts to introduce within the octroi limits of such village any such animal or goods upon which payment of the octroi due on such introduction has neither been made nor tendered, or who fails to comply with any direction given by the officer demanding the octroi levied by the authority of panchayat with reference to the introduction of the animal or goods within the octroi limits shall be punished, on conviction, with fine which may extend to ten times the amount of such octroi or to two thousand rupees, whichever may be greater.217. District Development Officer's power to direct irrecoverable sums to be written off.
- The District Development Officer may direct any sum certified by a panchayat as recoverable as an arrear if and revenue to be written off, if in his opinion the sum is irrecoverable;Provided that no sum exceeding five hundred rupees shall be written off except with the previous sanction of the State Government.Chapter XI
Financial Assistance to Panchayats
218. Provision by the State Government for making grants to panchayats.
- The State Government shall, having regard to the recommendations, if any, of the Finance Commission, in each year after due appropriation made by the State Legislature by law in this behalf make provision for making grants to the panchayats in accordance with this Chapter.219. Extent of grants out of the average of three years £ collection of land revenue.
220. State Equalisation Fund.
221. District Equalisation Fund.
222. District Village Encouragement Fund.
(3) The fund shall be utilised for granting loans to village panchayats in accordance with the rules and for payment of interest on contributions made by the said panchayats.(4) The State Government shall make rules prescribing the purposes for which loans may be granted the terms and conditions (including the rate of interest and of penal interest) on which such loans may be made, the period therefor and all matters incidental to the grant of loans. |
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