Meghalaya Municipal Act, 1973
Rule MEGHALAYA-MUNICIPAL-ACT-1973 of 1973
- Published on 2 April 1970
- Commenced on 2 April 1970
- [This is the version of this document from 2 April 1970.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Short title, extent and commencement.
2. It extends to the whole of Meghalaya provided that the State Government may by Notification direct that the Act shall apply to any particular area with such exceptions as may be specified;
2. Repeal and Saving.
- On and from the date on which this Act comes into force, the Assam Municipal Act 1923 (Act I of 1923), shall be repealed Provided that-3. Definition.
- In this Act, unless there is anything repugnant in the subject or context -Chapter II
Constitution of Municipalities
4. Notification of intention to create, alter limits of, or abolish municipality.
5. Objection to the creation, alteration of limits, or abolition of municipality.
6. Effect of including local area in Municipality.
- When a local area is included in a Municipality by a notification Published under section 5 sub-section (2), all the provisions of this Act and all rule and bye-laws made orders, directions and notices issued and power conferred there under and in force throughout the municipality at the time when the local area is so included, shall apply thereto unless the State Government, by notification, otherwise direct.7. Effect of excluding local area from Municipality or withdrawing the whole area of Municipality from Act.
8. Power to exempt Municipality from provisions of Act unsuited thereto.
9. Erection and maintenance of boundary marks.
- Every Municipal Board already existing and every municipality newly constituted under this Act and every municipality whose local limits are altered, shall cause to be erected and set up and there after maintain substantial boundary marks defining the limits or altered limits of the area subject to its authority, as set out in any Notification published under this Act.Chapter III
Municipal Boards
Constitution of Municipal Boards10. Constitution of Municipal Boar.
- There shall be established for each municipality of a body of Commissioners designated as the Municipal Board having authority over the Municipality. Such Board shall be a body corporate by the name of the Municipal Board of ......... having perpetual succession and a common seal, and by that name shall sue and be sued.11. Number of Commissioners.
12. Election of Commissioner.
- The election of Commissioners shall be conducted in accordance with rules prescribed under this Act.13. Power to divide municipality into wards and to fix the number of Commissioners of each ward.
- The State Government may, in case of new municipalities or its own motion, and in case of municipalities already in existence at the time the notification is made after consideration of the views of the Board at a meeting, by notification divide a Municipality into wards for the purpose of the election Commissioners and determine the number of Commissioners to be elected from each such ward.14. [ Qualification of voter. [Section 14 (1) and (2) was substituted by the Meghalaya Municipal (Amendment) Act 2000 (Act No. 6 of 2000), published in the Gazette of Meghalaya dated 4th April, 2000.]
15. Ineligibility for election.
- No person shall be eligible for election as Commissioner of a Municipal Board if such person-15A. [ Political parties barred to contest election. [Section 15-A was inserted by the Meghalaya Municipal (Amendment) Act 2000 (Act No. 6 of 2000), published in the Gazette of Meghalaya dated 4th April, 2000.]
- No person shall be allowed to contest a municipal election on the ticket or the symbol of a political party recognized by the Election Commission of India.]16. Proceedings to set a side an election.
- If the validity of an election of a Commissioner is brought in question by an unsuccessful candidate or person qualified to vote at the election to which such question refers, such person may, at any time within twenty-one days after the date of the declaration of the result of the election file a petition in the prescribed manner before the District Judge of the district within which the election has been or should have been held and in the case of the Shillong Municipality to the District Judge, Lower Assam District, and shall at the same time deposit one hundred rupees in court as security for the costs likely to be incurred:Provided that the Deputy Commissioner or the Sub-divisional Officer as the case may be, authorized by the State Government to receive election petitions on behalf of the District Judge for transmission to him:Provided further that the validity of such election shall not be questioned in any such petition-17. Procedure and powers of Judge holding enquiry.
18. Setting aside of election.
- (i) If the judge after holding an enquiry is satisfied that-(a)the election of a returned candidate has been procured or induced, or the result of the election has been materially affected by a corrupt practice or(b)the election has not been a free election by reason of the general employment or bribery or undue influence as defined in Chapter IX.A of the Indian Penal code (Act XLV of 1860), or by reason of any form of general .intimidation, including any form of social boycott,(c)the result of the election has been materially affected by any non compliance with the provisions of this Act or the rules made there under or by any mistake in the use of any form prescribed for an election or by any error, irregularity or informality on the part of any officer charged with or carrying out any duty under this Act or rules made there under;he shall declare the election of such candidate to be void and if the election is set aside for any cause which is the result that of acts of a candidate or his agents may declare that candidate to be disqualified for the purpose of such fresh election as may be held under Section 22.19. Scrutiny of votes and declaration in other cases.
- If, in any case to which Section 1 does not apply, the validity of an election is in dispute between two or more candidates the Judge shall, after scrutiny and computation of the votes recorded in favour of each such candidate, declare the candidate who is found to have the greatest number of valid votes in his favour to have been duly elected:Provided that for the purpose of such computation no vote shall be reckoned as valid if the Judge finds that any corrupt practice was committed by any person known or unknown, in giving or obtaining it.20. Disqualification of persons from being candidates who commit corrupt practices.
- If the Judge sets aside an election under Section 18 he may if he thinks fit, declare any person by whom a corrupt practice has in his opinion been committed to be disqualified from being a candidate for election in that or any other municipality for a period not exceeding five years, from the date of decision, and the Judge's decision shall be final.21. Saving of acts done by a Commissioner before his election is set aside.
- Where a candidate, Who has been elected to be a Commissioner is declared by the Judge not to have been duly elected, acts done by him in execution of the office before the time when the decision is communicated to the Board shall not be invalidated by reason of that declaration.22. Fresh election when election set aside.
- If an election is set aside by the Judge, a case shall forthwith be fixed and the necessary steps taken for holding a fresh election for filling up the vacancy, as though it bad been a casual vacancy.23. Bar to interference by courts in election matters.
- No election of a Commissioner shall be called in question in any Court except under the procedure provided by this Act and no order passed in any proceeding under Sect ions 16 to 20 (both inclusive), shall be called in question in any Court and no Court shall grant an injunction-24. Appointed Commissioners in newly created Municipalities.
- Notwithstanding anything in the foregoing election of 'this Chapter, the State Government, while constituting any new Municipality after the passing of this Act, may appoint all the Commissioners of that Municipality until the general election is held.25. Taking of oath.
| 1, A. B., having been =| electedappointed| a Commissioner of this Board do |
26. General election and terms of office of Commissioners.
27. Resignation of Chairman, vice Chairman or Commissioner.
28. Removal of Chairman and vice Chairman.
29. Removal of Commissioners.
30. Eligibility for election or re-election of Commissioners removed from office.
- No Commissioner of a Board who has been removed from his office under sub-section (1) or under clause (b), (c), (d), (e), (f) or (g) of sub-section (2) or under sub-section (3) of Section 29 shall be eligible for election or re-election as a Commissioner without the State Government.31. Filling up of casual vacancies of Commissioners.
- If any commissioner appointed or elected, shall be unable to enter upon or complete his term of office, the vacancy shall be filled by appointment or election, as the case may be, for the remainder of the term.32. Power to appoint commissioners if prescribed member not duly elected.
- If the electorate in any municipality fails within the prescribed time to elect the number of Commissioners to be elected in accordance with the provision of Section 11, a date shall be fixed by the Commissioner of Division for another election and in case the electorate still fails to elect the number of Commissioners as such second election the State Government may appoint Commissioners to complete that number. Any person so appointed shall be deemed to be duly elected Commissioner.[Provided that if the electorate in any municipality fails within the prescribed time to elect at least one-third of the total number of Ward Commissioners to be elected, the State Government may, at its discretion, declare such election null and void and order fresh election covering all the wards and no revision of electoral roll shall be required for any such second election ordered under this section:] [In Section 32 the words 'Provided that if the electorate in any municipality fails within the prescribed time to elect at least one-third of the total number of Ward Commissioners to be elected, the State Government may, at its discretion, declare such election null and void and order fresh election covering all the wards and no revision of electoral roll shall be required for any such second election ordered under this section' were inserted vide Meghalaya Municipal (Amendment) Act 2000 (Act No. 6 of 2000), published in the Gazette of Meghalaya dated 4th April, 2000.]Chairman and Vice-Chairman33. [ Appointment or election of Chairman and Vice-Chairman. [Section 33 were inserted vide Meghalaya Municipal (Amendment) Act 2000 (Act No. 6 of 2000), published in the Gazette of Meghalaya dated 4th April, 2000.]
34. [ Status and term of office of Chairman and Vice-Chairman. [Section 34 were inserted vide Meghalaya Municipal (Amendment) Act 2000 (Act No. 6 of 2000), published in the Gazette of Meghalaya dated 4th April, 2000.]
- Except as otherwise provided in this Act, every Chairman and every Vice-Chairman shall take office immediately after his election or appointment, as the case may be, and shall remain in office until the election or appointment of the Chairman after the next general election.]35. When Chairman and Vice-Chairman cease to hold office as such.
- When a Commissioner who holds the office of Chairman or Vice-chairman ceases for any reason whether to be a Commissioner be shall at the same time cease to hold the office of Chairman and Vice- Chairman.36. When Government may appoint Chairman.
- Whenever for any cause the offices, of both the Chairman and the vice-Chairman are vacant in any Board the State Government shall appoint any one from amongst the Commissioners and the Chairman to hold office as such temporarily till a chairman is elected.37. Powers of Chairman.
38. Delegation of duties and powers by Chairman to Vice-Chairman.
39. Duties of Vice-Chairman.
- The Vice-Chairman shall-40. Grant of leave to Chairman or Vice-chairman.
- The Board at a meeting may grant leave of absence to its Chairman or Vice-Chairman for any period not exceeding three months in any one year:Provided that if a Chairman or Vice-Chairman who has been granted leave for the maximum period of three months overstays his leave, he shall be deemed to have vacated his office and the acting Chairman or Vice-Chairman, as the case may be, shall continue to act for him till the vacancy has been filled up by appointment or by fresh election at the next meeting of the Board.41. Filling of casual vacancies of Chairman and Vice-Chairman.
42. Allowance of Chairman, Vice-Chairman and Commissioners.
43. Ordinary and special meeting.
43A. Annual Budget.
- A Municipal Board shall pass the Annual Budget Estimates for the next financial year before the end of the preceding financial year:Provided that when the failure to pass the Budget as aforesaid in due to causes beyond the control of a Municipal Board or Town Committee, the Commissioner may on application by the Municipal Board or Town Committee give such extension of time as he may seem necessary to pass the Budget.44. President of meeting.
45. [ Manner of deciding question. [The proviso to Section 45 has been omitted by the Meghalaya Municipal (Amendment) Act 2000 (Act No. 6 of 2000), published in the Gazette of Meghalaya dated 4th April, 2000.]
- Save as otherwise provided in or under this Act.46. Quorum.
47. Minutes of Proceeding.
48. Appointment of Committees.
- The Board at a meeting may appoint, from time to time, committees to assist it in the discharge of any specific duties or class of duties devolving upon it, under this Act, within the whole or any portion of the municipality, and may delegate to any such committee all or any of its powers which may be necessary for the purpose of rendering such assistance, or withdrawal or any for such powers.49. Formation of Joint-Committee.
50. Appointment and pay of establishment.
51. Power of Municipal Board to frame regulations for establishments.
- The Board at a meeting specially convened for the purpose, by a resolution in favour of which not less than two-thirds of the Commissioners present at such meeting shall have voted, may make regulations consistent with this Act and with any rules made thereunder, in respect of officers and employees on its staff for-(a)fixing the amount and nature of the security to be furnished;(b)regulating the grant of leave allowances, acting allowances and traveling and other allowances; and(c)regulating conduct and generally laying down condition of services-Provided that -52. Appointment of Health Officers, Sanitary Inspectors and Water Works Superintendents, etc.
- Notwithstanding anything contained in section 50, the State Government may require the Board, after considering any cause that it may show to the contrary-53. Appointment of Executive Officers.
- A Municipal Board may appoint an Executive Officer with the approval of the State Government. The State Government may if it finds that any particular Board should have an Executive Officer and the said Board does not make such an appointment, appoint any person as such officer in respect of that particular Board. In either case the salary of the officer including allowances, etc., and other charges shall be charges on the Municipal Fund unless the State Government agree to bear the same or any portion thereof.54. Liability for loss, waste or misapplication of funds and property.
55. Disqualification of Commissioner having share or interest is in contracts.
- No Commissioner of a Board or a committee shall have without the written permission of the State Government, directly or indirectly, any share of interest in any contract, lease, sale or purchase of land or any agreement for the same of any kind whatsoever to which the Board is a party, or shall hold any office of profit under it, and if any Commissioner shall have such share or interest or shall hold such office he shall thereby become disqualified to continue in office as a Commissioner, and shall be liable to a fine not exceeding hundred rupees:Provided that a Commissioner shall not be disqualified or liable by reason only-56. Commissioners disqualified from voting on certain questions.
- No Commissioners of a Board or a committee shall vote on any matter affecting his own conduct or pecuniary interest or on any question which regards exclusively the assessment of himself, or the valuation of any property in respect of which he is directly or indirectly in any way interested or of any property of or for which he is a manager or agent, for his liability to any tax.Validity of Acts and Proceedings57. Presumption and savings.
Chapter IV
Municipal Finance and Property Municipal Fund
58. Constitution and custody of Municipal Fund.
59. Municipal Board may raise loans and may form a sinking fund.
- It shall be lawful for a Municipal Board subject to the provision of any law relating to the raising of loans by local authorities for the time being in force, from time to time, to raise loans for the purposes of carrying out any of the provisions of this Act and to form a sinking fund.60. Application of fund.
61. Orders for payment of money from the municipal fund.
- Unless otherwise authorized by the State Government, all orders for the payment of money from the municipal fund if for a sum not above five hundred rupees shall be signed by the Chairman or Vice-Chairman, and all orders for larger sums, by both of the said officer or by one of the said officer and another Commissioner of Board.No such order shall be issued otherwise than the payment of money of which the expenditure has been authorized, subject to rule, by Board at a meeting.Municipal Property62. Municipal property.
63. Power to purchase, lease and sell land.
64. Execution of contracts.
65. Transfer of certain public institutions to Boards.
66. Transfer of private road etc. to Boards.
- the Board at a meting may agree with the person in whom the property in any roads, bridge, tank, ghat, well, channel or drain in vested, to take over the property therein or the control thereof, and after such agreement map declare on notice in writing put up thereon or near thereto that such road, bridge, tank, ghat, well, channel or drain has been transferred to the Board. Thereupon, the property therein or the control thereof as the case may be shall vest in the Board and such road, bridge, tank, ghat, well, channel or drain shall thenceforth be repaired and maintained out of the municipal fund.67. Acquisition of land.
- When any land, whether within or without the limits of a municipality is required for the purpose or this Act the State Government may, at the request of the Board, proceed to acquire it under the provisions of the Land Acquisition Act, 1984 (Act 1 of 1984); and on payment by the Board of the compensation awarded under that Act, and of any other charges incurred in acquiring the and, the land, the land shall vest in the Board.Chapter V
Municipal Taxation
Imposition of taxes68. Taxes.
68A. Taxes for providing public utility services.
- Every Board within whose area public utility services such as electricity, water supply sanitation are provided shall levy, within four months of the providing of such service or services or within four months of the coming into force of this section, whichever is later, a tax on the holding covered by such service or services expressed as a percentage of the tax assessed under Section 68 (1) (a):Provided that the tax or taxes levied under this section shall be so regulated that the net proceeds they not exceed the gross cost or providing the service or services.69. Taxes on Government holding.
- Not with standing any provision to the contrary, all municipal taxes in respect of Government holdings shall be payable by Government themselves to the Municipal Boards and not by occupiers.70. Restriction, regarding tax on holdings.
- Where the aggregate annual value of all holdings held by one owner within the municipality does not exceed six rupees the tax mentioned in Section 68 (1) (a) shall not be imposed on any of the holdings of the said owner provided such owner is not assessed with any professional tax or income tax.71. Restriction regarding water-tax and lighting-tax.
- The imposition of water-tax or lighting-tax shall be subject to the following restrictions namely:(a)that the tax shall be imposed only on holdings situated within an area for the supply of water to which or for the lighting of which, as the case may be, a scheme has been approved by the State Government :Provided that where the Board-(i)distribute Water by means of water carts or other like agency or provide a water-supply by means of tanks or wells or other reservoirs; 0r(ii)provide acetylene lamps or such other means of lighting as may be approved by the State Government:The Board at a meeting may impose in the case (i) a water rate and in the case (ii) a lighting-tax under such conditions and limitations as may be prescribed;(b)that the tax shall not be imposed on land used exclusively for purposes of agriculture, or on any holding consisting only of tanks, or in the case of the water-tax on any holding no part of which is within a radius to be fixed by the State Government, from the nearest stand pipe or other supply of water available to the public;(c)that in fixing the rate, at which the tax is to be impose, regard ,shall be had to the principal that the total net proceeds of the tax, together with the estimated income from payment for water or lighting as the case maybe, supplied from the works under special contract or otherwise shall not exceed the amount required for making or extending for maintaining or the water supply or lighting system as the case may be, together with an amount sufficient to meet the proportionate share of the cost of supervision and collection and the repayment of an payment of interest on any loan incurred in connection with any such supply or system;(d)at the tax shall not be leviable until a supply of water has been provided in the area to be supplied or untill the lamps in the area to be lighted have been lighted as the cases may be, nor shall the tax leviable for any quarter or portion of a quarter antecedent to the provision of such water supply or lighting;Provided that nothing in this section shall prevent the Board from making any special arrangement consistent with this Act, with persons residing beyond the radius fixed by the State Government.72. Restriction regarding latrine-tax.
73. Restriction regarding drainage tax.
- The imposition of a tax under Section 68, sub-section 1 (e), shall be subject to the following restrictions namely:74. Special provision regarding tax on private market.
- The tax mentioned in section 68, sub-section (1) (f), shall be determined by the Board at a meeting with the approval of the State Government, according to the size and importance of such markets.75. Restriction regarding fire brigade and, anti-malarial fees.
- In fixing the rate of fees Under Section 68, sub-section, (1) (1) and (m), regard shall be had to the principle that the total net proceed of the fees shall not exceed the amount required for making, extending, maintaining and improving the fire brigade services of the anti-malarial and other social services for improvement of public health as the case may, be, or for making contributions to organization running such 'services together with the amount sufficient to meet the proportionate share of the supervision and collection and the repayment of interest or any loan incurred in connection with such services.Taxes Upon Annual Value of Holding76. Board to determine valuation of holding.
- When it has been decided to impose any tax on the annual value of holding the assessor after making such enquiries as may be necessary shall determine the valuation of all holdings within the municipality as hereinafter provided and shall etl1er the same in a list called the valuation list which shall be in the prescribed form:Provided that va1uation other than general valuation may be made by the Board through such person as may be authorized by the Board in this behalf.77. Returns required for ascertaining annual value.
- The assessor, in order to prepared the valuation list, may whenever he thinks fit, by notice required the owners or occupier of all holdings to furnish him, within fifteen days, with returns of the rent or annual value thereof and a description of the holdings in such detail as the Board may direct;And the assessor, at any time between sunrise and sunset, may entered inspect and measure any such holding:Provided at least forty eight hours' previous notice of the intension to enter, inspect and measure any holding shall be given to the owner or occupier thereof, unless he waives his right to such notice.78. Penalty for default in furnishing return.
- Whoever refuses or fails to furnish any such return for, the space of a fortnight from the day on which he has been required to do so, or knowingly furnishes a false return or description, shall be liable to a fine not exceeding twenty rupee, and to a further fine not exceeding five rupees for each day during which he omits to furnish a true and correct return; and whoever obstructs, hinders or prevents the assessor appointed by the Board from entering or inspecting or measuring any such holding shall be liable to a fine not exceeding two hundred rupees.79. Determination of annual value of holding.
- The annual value of a holding shall be deemed to be the gross annual at which the holding may reasonably expected to let.80. Determination of rate of tax on holding.
- Subject to the provisions of this Act, the Board at a meeting to be held before the close of the year preceding the year to which the tax will apply shall determine the percentage on the valuation of holdings at which any tax on the annual value of holdings shall be levied, and the percentage so fixed shall remain in force until the Board at a meeting shall determine some other percentage at which the tax will be levied from the beginning of the next year:Provided that, when this Act is first extended to any place the first tax shall be levied from the beginning of the quarter next after that in which the percentage has been fixed by the Board at a meeting.81.
Preparation of assessment register.- As soon as possible after the percentage at which the tax is to be levied shall have been determined under the preceding section, the Board shall cause to be prepared an assessment register which shall contain the following particulars, and any others which the Board may think proper to include-82. Power to assess consolidated tax for house and land on which it stands.
83. Reduction of valuation, revision of valuation and assessment and revision of valuation list and assessment register.
84. Notice to be given to Chairman of all transfers of title of persons liable to payment of tax.
84.
-A. Prohibition of registration in certain cases.- Where any deed or document required to be registered under the Indian Registration Act, 1980 (Central Act 16 of 1980) purports transfer the title to any holding falling within a municipality, no Registering Office shall register any such deed or document unless the party presenting the deed or document for registration produces a certificate from the Municipal Board to the effect that there is no arrears of any tax assessed under this Act, which is payable to the Board in respect of the holding.85. Revision of valuation list.
86. Appointment of assessor and power of State Government to direct the appointment of assessor.
- The Board at a meeting for the purpose of general valuation may, with the approval of the State Government, appoint an assessor who is neither an employee nor a Commission the Board on such pay and with such establishment as it may determine.87. Revision of assessment register.
- Whenever the valuation list is revised or altered wholly or in part or a new percentage is fixed under Section 80 the assessment register also shall be revised and consequential changes made therein. "88. Effect of revision of assessment register.
- The first assessment register prepared for any municipality under the Act and any revision thereof or alteration therein made under the foregoing sections shall, subject to the provisions of Section 88 and 96, take effect from the beginning of the quarter following the publication of the notice, mentioned in Section 94.Duty on Transfer of Property89. Method of assessment of duty on transfers of property.
- In addition to the mutation for as provided in sub-section (4), Section 84, a duty on transfers of property shall be levied in the from of a surcharge on the duty imposed by the Indian Stamp Act, 1899(Act II of 18-9), as in force for the time being in the State of Assam on instruments of sale, gifts and mortgage with possession of immovable property situated within the limits of a municipality at a rate of one per cent of the amount of the consideration, the value of the property, or the amount secured by the mortgage, as the case may be.90. Provisions applicable on 'the introduction of transfer duty.
- On the introduction of the transfer duty-91. Power to make rules regarding assessment and collection of transfer duty.
- The State Government may make rules not inconsistent with this Act for regulating the collection of the duty, the payment thereof to the Municipal Board concerned and the deduction of any expenses incurred by the Government in the collection thereof.General Provisions Regarding Assessment92. Exemptions and remissions.
93. Power of assessor.
- Assessor appointed by the Board under Section 86 shall exercise all the powers of valuation the same being vested in the Board, but shall hear or determine applications for review made under Section 95.94. Publication of notice of assessments.
95. Application for review.
96. Procedure for review.
97. Limitation of time for application for review.
- Unless good cause shall be shown to the satisfaction of the aforesaid committee or officer of Government far extending the time allowed, and save as is otherwise expressly provided in this Act, no such application shall be received after the expiration of one month from the date of publication of the notice required by section 94, relating to the list of 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 in respect of which the application is made, whichever period shall last expire:Provided that, if the Board has served a notice under section 94 on any person no such application shall be received from him after expiration of fifteen days from the date of such service.98. Assessment to be questioned only under Act.
- No objection shall be taken to any assessment or valuation in any other manner than in the Act provided.99. Tax not invalid for want of form.
- No assessment of tax on property and no charge or demand of any tax made under authority of this Act shall invalid for error or defect of 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.Recovery of Taxes100. Recovery from occupier of tax due from non-resident owner.
- If any tax payable under this Act by owner of any holding remains unpaid after the notice of demand has been duly service and such owner be not resident within the municipality or the place of abode of such owner be unknown, the same may be recovered from the occupier for the time being of such holding, who may deduct, from the next and following payment of his rent the amount which may be so paid by or recovered from him:Provided that no arrear of tax which has remained due from the owner of any holding for more than one year shall be so recovered from the occupier thereof.Provided also 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 occupation of such persons.101. Recovery by owner of occupier's tax in certain case.
- If any holding shall be occupied by more than one tenant holding severally, it shall be lawful for the Board, to recover from the owner of such holding, any taxes payable under this Act by the occupier also of the holding.102. Recovery by owned of occupier's tax paid by owner.
- whenever any tax shall be recovered from may owner of any holding under the provisions 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 such tenant or each of such tenants such sum as shall bear to the entire amount of tax which may have been so recovered from such owner the same proportion as the value of the portion of such holding in the occupation of such tenant bears to the entire value of such holding, subject, however to the provisions of the next succeeding section.103. Method of recovery by owner.
- Every owner who, under the provisions of the presiding section, may be entitles 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 sums 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.104. Taxes when payable.
105. Office hours for receipt of money.
106. Bill and notice of demand.
107. Issue of process of attachment.
108. Attachment how to be made.
109. Power of officer to break door.
- the officer charged with the execution of the warrant may, under the special order of the Chairman or Vice-Chairman, between sunrise and sunset, break open any outer or inner door or window of a house in order to make the attachment, if he has reasonable ground for believing that such house contains any movable property belonging to the defaulter, and if, after notification of his authority and purpose and demand of admittance duly made he cannot otherwise obtain admittance:Provided that he shall not enter or break open the door of any room appropriated for the zunana or residence of women, which by the usage of the country is considered private, without giving an opportunity and facilities for the retirement of the women.110. Sale how to be conducted.
111. Certain person prohibited from purchasing at sales.
- All Commissioners, officers and servants or of the Board, and all chowkidars constables and other officers or police are prohibited from purchasing any property at any such sale.112. Board to keep account of attachments and sales.
- The Board shall cause a regular account to be kept of all attachment and sales made for the recovery of taxes, toils and fees under this Act.113. Sale of property beyond limits of Municipality.
- If the is Board is unable to recover under section 110 the sum due with costs, the Magistrate may, on the application of the Board issue a warrant to any officer of his Court for the attachment and sale of any movable property or effects belonging to the defaulter within any other part of the jurisdiction of the magistrate, or for the attachment and sale of any movable property belonging to the defaulter within the jurisdiction of any other Magistrate exercising jurisdiction within the state of Assam, and such other Magistrate shall endorse the warrant to issued, and cause it to be executed, and, the amount, if levied to be remitted to the Magistrate issuing the warrant who shall remit the same to the Board.114. Attachment or sale not unlawful for want of form.
- No attachment on sale made under this Act shall be deemed unlawful nor shall any party making the same be deemed a trespasser on account of any error, defect or want of form in the bill, notice, summons, warrant of attachment, inventory other proceeding relating thereto.115. Board may bring suits instead of distraining on failure of attachment.
- Instead of proceeding by attachment and sale or in case of failure to realize thereby the whole or any part of any tax, the Board may sue the person liable to pay the same in any Court of competent jurisdiction.116. Liability of purchaser for vendor's share of tax.
- the purchaser of any a holding or part of a holding, in respect of which any sum is due at the time of purchase on account of any tax under this Act, shall subject to provision of sub-section (3) of Section 84 be liable for the said sum.License Fees on Carts, Carriages and Animals117. License fee on carts, carriages and animals.
118. Fees so fixed to continue until altered.
- any order of the Board imposing license fees under the preceding section shall continue in force until rescinded, and the fees shall be charged at the rates specified in the order published as afore said unless and until the Board at a meeting, held not less than one month before the end of the financial year, make and publish an order specifying and different fees which shall be charged for the ensuing financial year.119. Licenses how to be obtained.
- In any municipality in which license fees have been imposed under Section 1 I 7, the owner of every cart, carriage and animal specified in the order under the afore said section shall, within the first month of each half year forward to the Board, a statement in writing, signed by him, containing description of the carts, carriages and animals for which he is bound to take out a license.Such owner shall, at the same, time pay to the Board such sum as shall be payable by him for the current half year for the carts, carriage and animals specified in such statement, according to the fees specified in any order for the time being in force under the two preceding sections.120. Proportionate fee on carts, carriages, etc., acquired during half year.
- If any person acquires possession, at any time after the commencement of any half-year, of any cart, carriage of animal specified in the order under Section 117 in respect of which no license has been given for such half-year, he shall forward a statement as above required within one month of the date on which he may have acquitted possession thereof, and shall pay such amount of fee as shall bear the same proportion to the whole fee or the half-year as the un expire portion of the half-year bear to the half-year; and such amount shall be calculated from the date on which such person may have acquired possession as aforesaid.121. On payment of fee, Board to give a license.
- On receiving the amount of the fees due as aforesaid, the Board, or some persons authorized by them in that behalf, shall give to the person paying the same a license and a token of registration number for the several carriages and animals for the period in respect of which the amount is received.Such license shall be for the current half-year.122. Cart, carriages, etc., liable to fee, although the owner the absent.
- Whenever the owner of any cart, carriage or animal liable to pay the said fee is not resident within the limits of the municipality ton which the fee is due, the person in whose immediate possession the cart, carriage or animal is for the time being kept shall take out a license for the same.123. Penalty.
- Whoever keep or is in possession of any cart, carriage or animal without the license required by any of the three preceding sections shall be liable to a fine not exceeding four times the amount payable by him in respect of such license, inclusive of the amount so payable.124. Board may compound with livery stable-keepers.
- the Board, at their discretion, may compound on any period not exceeding one year, with livery stable keepers and other persons keeping carts, carriages or animals for hire, for a certain sum to be paid for the carts, carriages, or animals so keep by such person in lieu of the license specified in any order made by the Board under Section 117 and 118.125. List of licensed persons to be prepared.
- The Board shall, from time to time, cause to be prepared and entered in a book, to be kept by them, and to be opened to the inspection of any person interested therein, list of persons to whom during the then current half-year a license has been given and of the carts, carriages and animals in respect of which they have paid the fees.126. Power to inspect stables, etc. and to summon persons liable to the payment of the fee.
- The Board, 'or any person authorized by them in that behalf, may at any time between sunrise and sunset enter and inspect any stable or coach-house, or any place wherein they may have been reasons to believe that there is any cart, carriages or animal liable to the license fee for which a license has not beer duly taken out.And the Board may summon any person whom they have reasons to believe to be liable to the payment of any such fee or any servant of such person, and may examine such person or servant as to the number and description of the carts, carriages and animals in respect of which such person is liable to pay license fees.127. Refund of fee in certain cases.
- On proof being given to the satisfaction of the Board that a cart, carriage or animal, for which a license has been taken out for any half-year, has ceased to be use or kept for use, within the municipality during the course of such half-year, the Board shall order a refund of so much of the license fee for the half-year as shall bear the same proportion to the whole fee for the half-year as the period during which such cart, carriage or animal has not been so kept or used in the municipality bears to the half-year, but no such refund shall be allowed unless notice be given to the Board within one month of the time when such cart, carriage or animal ceased to be so kept or used, and except for special caused shown, the Board shall pass no order for refund until after the close of the half-year in respect of which the refund is claimed.127A. License fee on boats.
| (a) Steamer or vessel propelled by stream,motor) electrical or other mechanical power including flat ortugs. | Rs. 20.00 (twenty) per annum |
| (b) Country boat with a capacity of more than3,000 kilograms but less than 9,331 kilograms. | Rs. 10.00 (ten) per annum. |
| Row boat, skiff or other like craft. | Rs. 5.00 (five) per annum |
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