Chapter 8 Chapter 8

पंचायतों की स्थापिा, बजट तथा लेखे

Appointment of Secretary and Chief Executive Officer.--(1) The State Government or the prescribed authority may appoint a Secretary for a Gram Panchayat or a group of Gram Panchayats: Provided that the person holding charge of Secretary of Gram Panchayat immediately before the commencement of this Act shall continue to act as such until a Secretary is appointed in accordance with this section: Provided further that no person shall hold charge of Secretary of Gram Panchayat if such person is a relative of any office bearer of the concerned Gram Panchayat. Explanation.--For the purposes of this sub-section, "relative" means father, mother, brother, sister, husband, wife, son, daughter, father-in-law, mother-in-law, brother-in-law, sister-in-law, daughter-in-law, son-in-law, paternal uncle, paternal aunt, maternal uncle, maternal aunt, nephew, niece or grandson/granddaughter.

1. (2) The State Government shall appoint a Chief Executive Officer for each Janpad Panchayat and may also appoint one or more Additional Chief Executive Officers, who shall exercise such powers and perform such duties as may be assigned to them by the Chief Executive Officer.
2. (3) The State Government shall appoint a Chief Executive Officer for each Zila Panchayat and may also appoint one or more Additional Chief Executive Officers, Deputy Chief Executive Officers and Executive Officers who shall exercise such powers and perform such duties as may be assigned to them by the Chief Executive Officer.
3. (4) In the event of a vacancy in the office of the Secretary of Gram Panchayat or Chief Executive Officer of Janpad Panchayat or Zila Panchayat by reason of leave, retirement, death or otherwise, the prescribed authority shall, as soon as possible, make such arrangements as it may deem fit for carrying on the office of the Secretary of Gram Panchayat or Chief Executive Officer of Janpad Panchayat or Zila Panchayat as the case may be. Any person, while acting on such post, shall exercise all such powers as are conferred on the Secretary of Gram Panchayat or Chief Executive Officer of Janpad Panchayat or Zila Panchayat as the case may be, by or under this Act or rules made thereunder.
4. (5) The Secretary of Gram Panchayat, Chief Executive Officer of Janpad Panchayat and Zila Panchayat shall be responsible for keeping and maintaining the records of the Gram Panchayat, Janpad Panchayat and Zila Panchayat respectively.

Other officers and servants of Panchayat -

1. (1) Every Panchayat shall, subject to other provisions of this Act and under the general guidance of the State Government, appoint such other officers and servants as it may consider necessary for the efficient discharge of its duties: Provided that the qualifications, method of recruitment, scale of pay, leave, allowance and other conditions of service of such officers and servants including disciplinary matters shall be such as may be prescribed.

Deputation of Government servants - The State Government may depute such of its servants as it may consider necessary, to the service of the Panchayat.

Functions of Chief Executive Officer and Secretary Functions of Chief Executive Officer and Secretary :— The functions of the Secretary of Gram Panchayat, Chief Executive Officer of Janpad Panchayat and Chief Executive Officer of Zila Panchayat shall be as may be prescribed.

Budget and annual accounts :—

1. (1) Every Panchayat shall, every year, in such form and at such time, on or before such date as may be prescribed, prepare a budget estimate of its receipts and expenditure for the next financial year.
2. (2) The budget estimate so prepared under sub-section
3. (1) shall be approved by such authorities and in such manner as may be prescribed.
4. (3) Annual accounts and administration reports by the Panchayats shall be submitted to the prescribed authority in such manner as may be prescribed.

Power to levy cess on land.—(1) Every holder of land and every tenant of the State shall, in respect of the land held by him within the Gram Sabha area, be liable to pay to the Gram Panchayat a cess at the rate of fifty paise per rupee or part thereof exceeding twenty-five paise on the Land Revenue or rent determined on such land for every revenue year for the purposes of this Act: Provided that any Gram Sabha may, by a resolution passed in this behalf in the prescribed manner, increase the rate specified in sub-section

1. (1) up to a limit of ten rupees.
2. (2) The cess levied under sub-sections
3. (1) and
4. (2) and the development tax levied under sub-section
5. (3) of Section 77 shall be in addition to the Land Revenue or rent or any other cess or tax imposed upon such land under the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959) or any other enactment for the time being in force and shall, as far as may be, be payable and collected in the same manner as the Land Revenue is payable and collected. Explanation.—In this section, the expression "holder of land", "tenant of the State", "Land Revenue" and "rent" shall have the same meaning as given to them in the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959).

Duty on transfer of property within block.—On the instruments relating to the sale, gift or mortgage of immovable property situated within the block, the stamp duty imposed under the Indian Stamp Act, 1899 (No. 2 of 1899) shall be increased by one percent on the value of such property or in the case of mortgage, on the amount secured by the instrument: Provided that the additional stamp duty levied in respect of mortgage shall not exceed the stamp duty imposed thereon:

Zila Panchayat Raj Fund Zila Panchayat Raj Fund. —

1. (1) A separate fund by the name of "Zila Panchayat Raj Fund" (hereinafter referred to as the "said fund" in this section) shall be constituted at the district level and shall be operated in such manner as may be prescribed by the State Government.
2. (2) The proceeds of the development tax under sub-section
3. (3) of section 77 and such other taxes, fees, tolls, cess and other receipts as may be specified by the State Government, after deduction of such collection charges as may be determined by the State Government from time to time, shall be credited to the said fund.
4. (3) The proceeds of the additional stamp duty under section 75 shall first be credited to the Consolidated Fund of the State in such manner as may be prescribed, and the State Government may, at the commencement of each financial year, extract from the Consolidated Fund of the State such amount as may be equal to the proceeds collected by the State Government in the preceding financial year, provided that such provisions are made by law by the Legislative Assembly in this behalf through appropriation made by law.

Other taxes. —

1. (1) Subject to the provisions of this Act and such conditions and exceptions as may be prescribed, every Gram Panchayat and Janpad Panchayat shall levy the taxes specified in Schedule-I.
2. (2) With the prior approval of the Janpad Panchayat, the Gram Panchayat and with the prior approval of the Zila Panchayat, the Janpad Panchayat may levy any of the taxes specified in Schedule-II.
3. (3) The Janpad Panchayat may levy a development tax on agricultural land.

Power of State Government to regulate taxes Power of State Government to regulate taxes.—(1) The State Government may by rules regulate the imposition, assessment, collection and apportionment of the taxes under Section 77.

1. (2) No objection shall be taken to any assessment nor shall the liability of any person to be assessed or taxed be questioned in any manner or by any authority other than as provided in this Act or the rules made thereunder.

Appeal against tax assessment.—An appeal against any tax imposed under Section 77 shall lie to such authority and in such manner and within such time as may be prescribed and the decision of such authority shall be final.

Leasing of market fees etc. — A Panchayat may lease out the collection of any fees mentioned in Schedule-3 by public auction and in such manner as may be prescribed.

Recovery of arrears — Any arrear of tax or fee and fine imposed under this Act or any sum due under this Act shall be recovered by the Collector as if it were an arrear of land revenue.

Penalty for evasion - If any person fails to pay any tax, fee, rate or any other amount due under this Act, he shall, in addition to the amount due, be liable to pay by way of penalty an amount equal to ten times of the amount of such tax, fee, rate or other due or five hundred rupees, whichever is higher.

Power of State Government in respect of relief in taxes -

1. (1) If, upon a complaint made to it or otherwise, it appears to the State Government that the burden of any tax imposed by any Panchayat is excessive on the taxpayers, it may, after calling for a report from the Panchayat in this behalf, abolish the tax or suspend or reduce the amount or rate of any tax.
2. (2) The State Government may, of its own motion or otherwise, after giving the Panchayat an opportunity of expressing its view in the matter, by order, grant such total or partial exemption from the payment of any tax to any person or class of persons or to any property or description of properties as may be specified in the order.