Vidhi Codex

section 67H

Submission of Audited Accounts

The Assam Municipal (Amendment) Act, 2004
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Statutory text
  1. (1) The Chief Municipal officer shall, after adoption of the financial statement, balance sheet and the report of the Auditor alongwith test audit report of the C&AG, by the Board of the Municipality at a meeting, forward the same to the State Government together with the report of the action taken thereon by the Municipality and shall also send copies of the same to the Auditor and C&AG.
  2. (2) If there is any deference of opinion between the Auditor and the Municipality or if the Municipality does not remedy the defects or the irregularities mentioned in the Audit report within a reasonable period, the Auditor shall refer the matter to the State Government, whose decision thereon shall be final and binding”. 13. Substitution of section 79 In the principal Act, for section 79, the following shall be substituted , namely :- “79. Determination of Annual Value of holding.- The Annual Value of holding shall be determined in accordance with the procedure described below in section 79A, 79B, 79C, 79D and 79E respectively. In the said sections, unless there is any thing repugnant to the subject or context, the following terms shall bear the meaning respectively assigned to them against each:-
    • (i) "Annual rental value" means the rent that a holding is capable of fetching over a period of one year ;
    • (ii) "publish" means, to publish in one vernacular and in one English daily news paper predominantly in circulation in the notified area of the Municipality ;
    • (iii) "Commercial holding" means and include any holding or part of a holding which is used as shop, market, for display and sale of goods either whole sale or retail, office, storage and service facilities incidental to the sale of goods and located in the same holding shall be included under this group ;
    • (iv) "Industrial holding" means and include any holding or part of the holding or structure in which products or materials of all kinds and properties are fabricated, assembled or processed like assembly plants, laboratories, power plants, smoke house, refineries, gas plants, mills, dairies, factories etc." 14. Insertion of new sections 79A, 79B 79C, 79D and 79E In the principal Act, after section 79, the following new sections shall be inserted, namely :- "79A. Classification of holding.-
  3. (1) The holding within a Municipality shall be classified by the respective Board at a meeting of the concerned Municipality on the basis of the situation of the holding, use of the holding and the type of construction.
  4. (2) Regarding situation of the holding, the following matters shall be considered:-
    • (i) Holding on the Principal Main Road ;
    • (ii) Holding on the Main Road ;
    • (iii) Holding other than clauses (i) and (ii) above.
  5. (3) Regarding Use of the Holding, the following matters shall be considered :-
    • (i) Purely residential ;
    • (ii) Purely Commercial and Industrial, whether self owned or otherwise ;
    • (iii) Partly residential and partly commercial or industrial ;
    • (iv) All Holdings other than clauses (i) to (iii) above.
  6. (4) Regarding type of construction, the following matters shall be considered :-
    • (i) Pucca building with RCC roof ;
    • (ii) Pucca building with Asbestos or Galvanized Corrugated Iron sheet as roofing material ;
    • (iii) All other buildings not covered under clauses (i) and (ii) above.
  7. (5) Subject to the approval of the following committee, a Municipality may from time to time publish the list of Principal Main Roads and the Main Roads and if necessary modify the lists as may be decided by the committee. The committee shall consist of the following for each Municipality:-
    • (i) The Deputy Commissioner, as Chairman, in case of the Municipality is located within the area of a Sadar Sub-Division in a District, in other cases, the Sub-Divisional Officer (Civil) of the area, as Chairman ;
    • (ii) The Executive Engineer or an Assistant Executive Engineer of the Roads wing of the Public Works Department, Assam, within whose jurisdiction, the Municipality is located, as Member ;
    • (iii) The Executive Engineer or an Assistant Executive Engineer of the Buildings wing of the Public Works Department, Assam, within whose jurisdiction, the Municipality is located, as Member ;
    • (iv) The Chairman of the concerned Municipality, as Member ;
    • (v) The officer of the Directorate of Town & Country Planning, functioning in the District / Sub-Division and within whose jurisdiction the Municipality is located, as Member ;
    • (vi) The Revenue Circle Officers of the Area constituting the notified area of a Municipality, as Member ;
    • (vii) The Vice- Chairman of the concerned Municipality, as Member- Secretary.

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