Chapter IX Chapter IX

Imposition of Compulsory taxies. (1) Subject to any general or special orders which the Government may make in this behalf, a Council shall impose, for the purposes of this Act, the taxes listed below:— (a) a consolidated property tax on lands or buildings or both situated within municipal area, other than those belonging to the Government, Central Government or duly registered Freedom Fighters based on their rateable value as determined in accordance with section 110; (b) a tax on professions, trades, calling and employments; (c) a theatre tax; (d) a tax on advertisements other than advertisements published in the newspapers: Provided that the maximum and minimum rates at which the taxes aforesaid shall be levied in different classes of municipal areas and other matters relating to imposition, assessment, collection and exemptions thereof shall be such as may be prescribed by rules. (2) The consolidated tax on property shall include— (a) a general tax; (b) a general water tax; (c) a lighting tax; (d) a general sanitary tax.

Loss of income from tax due to exemption to be reimbursed by the Government. If under any special or general order issued under sub-section (1) of the last preceding section, the Government grants exemption in respect of any class of property or persons from levy of the taxes specified in sub-sections (1) and (2) of that section, the Government may under appropriation duly made by law in this behalf, annually reimburse to the Council concerned, an amount approximately equal to the loss that the Council thereby incurs. The decision of the Government regarding— (i) the mode of assessing the loss; and (ii) the amount of loss incurred by each Council concerned each year, shall be final.

Provision for exempting ‘C’ Class Councils from levying certain taxes temporarily. If a ‘C’ Class Council, by a resolution passed at a meeting by a majority of not less than two-thirds of the total number of the Councillors decides that, for reasons to be specified in such resolution it cannot levy any of the taxes specified in sub-sections (1) and (2) of section 101, the Government may exempt such Council partially or fully from levying such tax or taxes for a period to be specified by the Government in that behalf. The Council shall not in such a case be entitled to any reimbursement of losses as provided in the preceding section.

Subject to any general or special orders which the Government may make in this behalf, a Council may impose, for the purposes of this Act, any of the following taxes, namely:— (a) a tax on all vehicles (excluding motor vehicles as defined in the Motor Vehicles Act, 1988), boats or animals used for riding, draught or burden and kept for use within the municipal area, whether they are actually kept within or outside such area; (b) a toll on vehicles and animals used as aforesaid, entering the municipal area but not liable to taxation under clause (a); (c) a tax on dogs kept within the municipal area; (cc) a garbage treatment tax for disposing solid waste by incineration or other scientific method; (d) a special sanitary tax upon private latrines, premises or compounds cleansed by municipal agency, after notice given as hereinafter required; (e) a drainage tax; (f) a special water tax for water supplied by the Council in individual cases, charges for such supply being fixed in such mode or modes as shall be best suited to the varying circumstances of any class of cases or of any individual case; (g) a tax on pilgrims resorting periodically to a shrine within the limits of the Council; (h) a special educational tax; (i) an octroi; (j) any other tax which under the Constitution of India the Legislature of the State of Goa has power to impose in the State of Goa: Provided that no special sanitary tax in respect of private latrines, premises or compounds shall be levied, unless and until the Council has— (i) made provision for the cleansing thereof by manual labour, or for conducting or receiving the sewage thereof into municipal sewers, and (ii) issued either severally to the persons to be charged, or generally to the inhabitants of the municipal area or part thereof to be charged with such tax, one month’s notice of the intention of the Council to perform such cleansing and to levy such tax.

A Council before imposing any of the taxes referred to in section 104 shall observe the following preliminary procedure:— (a) it shall, by resolution passed at a special meeting, select for the purpose one or other of the taxes specified in that section and approve the bye-laws concerning the tax selected, and in such bye-laws specify— (i) the classes of persons or of property or of both, which the Council proposes to make liable, and any exemptions which it proposes to make; (ii) the amount or rate at which the Council proposes to assess each such class; (iii) the mode of levying and recovering the tax and the dates on which it or instalments (if any) thereof shall be payable; (iv) all other matters which the Government by rules made in this behalf may require to be specified therein; (b) when such a resolution is passed, the Council shall take further action to obtain the previous sanction of the Government to the bye-laws under section 307.

After the bye-laws in respect of any discretionary tax are sanctioned by the Government under the last preceding section, such tax shall be brought into force on or after a date to be specified by the Government in its sanction. Such a tax shall not then be abolished without the previous sanction of the Government.

The bye-laws referred to in sections 105 and 106, as sanctioned and published in the Official Gazette by the Government, shall be republished by the Council in a local newspaper with a notice in the prescribed form. The notice shall specify the date on which the bye-laws shall come into force. Such date shall, however, not be less than thirty days from the date of publication of such notice:

Council may vary rates of tax within prescribed limits. (1) Notwithstanding any rule, bye-law or resolution specifying the amount or rate at which a tax is leviable, a Council may, by a resolution passed at a special meeting, decide to increase or reduce the amount or rate at which such tax is leviable and to that extent the bye-laws already sanctioned by the Government shall be deemed to have been suitably amended with effect from the date specified in the notice referred to under sub-section (2) : Provided that such increase or reduction shall be within the maximum and minimum limits fixed in respect of such tax under the rules. (2) When a Council has by a resolution decided to increase or reduce the amount or rate at which any tax is leviable, the Council shall publish in the municipal area the resolution together with notice specifying a date, which shall not be less than thirty days from the date of publication of such notice, from which the amount or rate at which any tax is leviable shall be increased or reduced. The tax at the amount or rate so increased or reduced shall be leviable from the date specified in such notice.

Appointment of authorized Valuation Officer. (1) The Government may appoint such Municipal Engineers to be authorised Valuation Officers for the purposes of this Act; (2) Omitted (3) Omitted

Rateable value how to be determined. (1) In order to fix the rateable value of any building or land assessable to a property tax, there shall be deducted from the amount of rent for which such building or land might reasonably be expected to let, or for which it is actually let, from year to year, whichever is greater, a sum equal to ten per centum of the said annual rent, and the said deduction shall be in lieu of all allowances for repairs or on any other account whatever. (2) The value of any machinery contained or situated in or upon any building or land shall not be included in the rateable value of such building or land.

(1) When a tax on building or land or both is imposed, the Chief Officer shall cause an assessment list of all buildings or lands or lands and buildings in the municipal area to be prepared in the prescribed form. (2) For the purpose of preparing such assessment list, the Chief Officer or any person acting under his authority may inspect any building or land in the municipal area and on the requisition of the Chief Officer, the owner or occupier of any such building or land shall, within such reasonable period as shall be specified in the requisition, be bound to furnish a true return to the best of his knowledge or belief and subscribe with his signature the name and place of abode of the owner or occupier or of both and the annual rent, if any, obtained and his estimate of the value of such building or land.

(1) When the name of the person primarily liable for the payment of a tax on buildings or lands or both in respect of any premises cannot be ascertained, it shall be sufficient to designate him in the assessment book, and in any notice which it may be necessary to serve upon the said person under this Act, “the holder” of such premises, without further description. (2) If, in any such case, any person in occupation of the premises shall refuse to give such information as may be requisite for determining who is primarily liable as aforesaid, such person shall himself be liable, until such information is obtained, for all taxes on buildings or lands or both leviable on the premises of which he is in occupation.

When the list of assessment has been completed by the Chief Officer, he shall submit the same to the authorised Valuation Officer appointed by the Government for the municipal area. The authorised Valuation Officer shall verify the assessment as done by the Chief Officer, if necessary by inspection of properties concerned, and return the list duly checked and corrected to the Chief Officer within a period of two months.

When the list of assessment is returned by the authorised Valuation Officer under the last preceding section, the Chief Officer shall give public notice thereof and of the place where the list or copy thereof may be inspected; and every person claiming to be either the owner or occupier of property included in the list, and any agent of such person, shall be at liberty to inspect the list and to make extracts therefrom without charge.

(1) The Chief Officer shall, at the time of the publication of the assessment list under the last preceding section, give public notice of a date not less than thirty days, after such publication, before which objections to the valuation or assessment in such list shall be made; and in all cases in which any property is for the first time assessed or the assessment is increased, he shall also give notice thereof to the owner or occupier of the property if known, and if the owner or occupier of the property is not known, he shall affix the notice in a conspicuous position on the property. (2) Objections to the valuation and assessment on any property in such list shall, if the owner or occupier of such property desires to make an objection, be made by such owner or occupier or any agent of such owner or occupier to the Chief Officer before the time fixed in the aforesaid public notice, by application in writing, stating the grounds on which the valuation or assessment is disputed; all applications so made shall be registered in a book to be kept by the Chief Officer for the purpose.

Objection how to be dealt with. After the period given in the public notice referred to in Section 114 expires the Chief Officer shall forward to the authorised Valuation Officer for the municipal area, the assessment list along with objections received. The authorised Valuation Officer shall investigate and dispose of the objections after allowing the objector an opportunity of being heard in person or by agent and cause the result thereof to be noted in the book kept under the last preceding section and cause any amendment necessary in accordance with such result to be made in the assessment list: Provided that before any such amendment is made, the reasons therefor shall be recorded in the book aforesaid.

(1) The list so finally made by the authorised Valuation Officer shall be authenticated by him under the seal of his office and his signature and he shall endorse a certificate thereon that no valid objection has been made to the valuation and assessment contained in the list, except in cases in which amendments have been made therein. (2) The list so authenticated shall be deposited in the municipal office, and shall there be open for inspection during office hours to all owners and occupiers of property entered therein or to the agents of such persons, and a notice that it is so open shall be, forthwith published.

Authentic list how far conclusive. Subject to such alterations as may be made therein under the provisions of the next succeeding section and to the result of any appeal or revision made under section 164 or 166, the entries in the assessment list so authenticated and deposited and the entries, if any, inserted in the said list under the provisions of the next succeeding section shall be accepted as conclusive evidence — (i) for the purposes of all municipal taxes, of the valuation, or annual rent, on the basis prescribed in section 110, of buildings or lands or both buildings and lands to which such entries respectively refer; and (ii) for the purposes of the tax for which such assessment list has been prepared of the amount of the tax leviable on such buildings or lands or both buildings and lands in any official year in which such list is in force.

(1) The Chief Officer, in consultation with the authorised Valuation Officer, may at any time alter the assessment list by inserting or altering an entry in respect of any property, such entry having been omitted from or erroneously made in the assessment list through fraud, accident or mistake or in respect of any building constructed, altered, added to or reconstructed in whole or in part, where such construction, alteration, addition or reconstruction has been completed after the preparation of the assessment list, after giving notice to any person interested in the alteration of the list of a date, not less than one month from the date of service of such notice, before which any objection to the alteration should be made.

The assessment of every property in the municipal area shall as far as possible be done not less than once in four years and once done shall remain in force for four years. Subject to rules made in this behalf, the Chief Officer may for the purpose of assessment divide the municipal area into such suitable divisions as he deems fit or may undertake the work for the whole municipal area simultaneously. The publication of the authenticated assessment list shall be done not later than the 31st day of July of the official year to which the list relates.

Primary responsibility for property taxes on whom to rest. (1) Subject to the provisions of sub-section (2), property taxes assessed upon any premises shall be primarily leviable as follows, namely:— (a) if the premises are held immediately from the Government or from the Council, from the actual occupier thereof: Provided that property taxes due in respect of buildings vesting in the Government and occupied by servants of the Government or other persons on payment of rent shall be leviable primarily from the Government; (b) if the premises are not so held— (i) from the lessor if the premises are let; (ii) from the superior lessor if the premises are sub-let; (iii) from the person in whom the right to let the premises vests if they are unlet; (iv) from the person in possession, if the premises are not let out to him. (2) If any land has been let for any term exceeding one year to a tenant, and such tenant has built upon the land, the property taxes assessed upon the said land and upon the building erected thereon shall be primarily leviable from the said tenant or any person deriving title from the said tenant by the operation of law or by assignment or transfer but not by sub-lease or the legal representative of the said tenant or person whether the premises be in the occupation of the said tenant or person or legal representative or a sub-tenant.

When occupiers may be held liable for payment of property taxes. (1) If the sum due on account of any property tax remains unpaid after a bill for the same has been duly served upon the person primarily liable for the payment thereof and the said person be not the occupier for the time being of the premises in respect of which the tax is due, the Chief Officer may serve a bill for the amount upon the occupier of the said premises, or, if there are two or more occupiers thereof, may serve a bill upon each of them for such portion of the sum due as bears to the whole amount due to the same ratio which the rent paid by such occupier bears to the aggregate amount of rent paid by them both or all in respect of the said premises. (2) If the occupier or any of the occupiers fails within thirty days from the service of any such bill to pay the amount therein claimed, the said amount may be recovered from him. (3) No arrear of a property tax shall be recovered from any occupier under this section which has remained due for more than one year, or which is due on account of any period for which the occupier was not in occupation of the premises or which the tax is assessed. (4) If any sum is paid by, or recovered from an occupier under this section, he shall be entitled to credit therefor in account with the person primarily liable for the payment of the same.

Partial remission in respect of property remaining unoccupied. (1) Where any building or land the tax whereof is payable by the year, or in respect of which a special sanitary tax is payable by the year or by instalments, has remained vacant and unproductive of rent throughout the year or portion of the year for which such tax is leviable, or throughout the period in respect of which any instalment is payable, the Council shall remit or refund not more than one-half of the amount of the tax or instalment of the tax, as the case may be: Provided that no such remission or refund shall be granted unless notice in writing of the fact of the building or land being vacant and unproductive of rent has been given to the Chief Officer, and that no remission or refund shall take effect for any period previous to the day of the delivery of such notice. (2) Where any such building or land as aforesaid— (a) has been vacant and unproductive of rent for any period of not less than ninety consecutive days, or (b) consists of separate tenements one or more of which has or have been vacant and unproductive of rent for any such period as aforesaid, or (c) wholly or in great part demolished or destroyed by fire or otherwise deprived of value, the Council may remit or refund such portion, if any, of the tax or instalment as it may think equitable. (3) The burden of proving the facts entitling any person to claim relief under this section shall be upon him.

For the purposes of clause (a) of sub-section (2) of the last preceding section, a building or land shall be deemed to be productive of rent, if let to a tenant who has a continuing right of occupation thereof, whether it is actually occupied by such tenant or not.

Parties to transfer of property to give notice of transfer. (1) Whenever the title of any person primarily liable for the payment of a tax on buildings or lands or both to or over such land or building or both is transferred, the person whose title is so transferred and the person to whom the same is transferred shall, within three months after execution of the instrument of transfer or after its registration if it be registered, or after the transfer is effected if no instrument be executed, give notice of such transfer in writing to the Chief Officer. (2) In the event of the death of any person primarily liable as aforesaid, the person to whom the title of the deceased shall be transferred as heir or otherwise shall give notice of such transfer to the Chief Officer within one year from the death of the deceased. (3) If the person liable to give the notice referred to in sub-section (1) or sub-section (2) fails to give such notice, he shall, on conviction, be punished with fine which may extend to Rs. 50.

(1) The notice to be given under the last preceding section shall be in the form of Schedule II or Schedule III, as the case may be, and shall state clearly and correctly all the particulars required by the said form. (2) On receipt of any such notice, the Chief Officer may, if he thinks it necessary, require the production of the instrument of transfer, if any, or a copy thereof obtained under section 57 of the Indian Registration Act, 1908.

In absence of notice, liability to taxes to continue on original holder. (1) Every person primarily liable for the payment of a tax on buildings or lands or both who transfers his title to or over such building or land or both without giving notice of such transfer to the Chief Officer as aforesaid shall, in addition to any other liability which he incurs through such neglect, continue to be liable for the payment of the said tax on the building or land or both until he gives such notice, or until the transfer shall have been recorded by the Council. (2) But nothing in this section shall be held to diminish the liability of the transferee for the said tax or to affect the prior claim of the Council on the said building and land conferred by section 157, for the recovery of the tax on the land or building or both.

Where a Council has made provision for the cleansing of any factory, hotel or club or any group of buildings or lands used for any one purpose and under one management, it may, instead of levying in respect thereof any special sanitary tax imposed under this Chapter, fix a special rate and the dates and other conditions for periodical payments thereof; such rate, dates and conditions shall be determined either — (a) in accordance with the bye-laws for the time being in force; or (b) by written agreement with the person who would have been otherwise liable for the tax, provided that in fixing the amount of such rate proper regard shall be had to the probable cost to the Council of the service to be rendered.

Recovery of sums claimed under the lost two preceding sections. Every sum claimed by a Council as due under any of the provisions contained in section 128 shall be deemed to be an amount claimed on account of a tax and shall be recoverable in the same manner as an amount of a tax is recoverable under this Act.

Council may sell surplus water far use outside municipal area. A Council may contract with any person or department to supply for use beyond the municipal area any quantity of water belonging to it but not required by it, at such rates and on such conditions as it may think fit: Provided that such rate shall be in no case lower than the rate chargeable for water supplied for similar purposes within the municipal area.

For the purposes of this Act, unless the Council otherwise determines by making the necessary bye-laws, the octroi limits of the Council shall be deemed to be co-terminous with the limits of the municipal area.

Power to examine articles liable to octroi. (1) A person bringing into or receiving from beyond the octroi limits of a Council any animal or goods on which octroi is payable shall, when required by an officer authorised in this behalf by the Chief Officer and so far as may be necessary for ascertaining the amount of tax chargeable,— (a) permit that officer to inspect, examine, weigh and otherwise deal with such animal or goods; (b) communicate to that officer any information and exhibit to him any bill, invoice or document of a like nature, which he may possess relating to such animal or goods; and (c) make a declaration in writing to that officer regarding the correctness and accuracy of the document shown to him. (2) If any person bringing into or receiving from beyond the octroi limits of a Council in which octroi is leviable, any conveyance or package, refuses on demand of an officer authorised by the Chief Officer in this behalf, to permit the officer to inspect the contents of the conveyance or package for the purpose of ascertaining whether it contains anything in respect of which octroi is payable, the officer may cause the conveyance or package to be taken without unnecessary delay before such Executive Magistrate as the Government appoints in this behalf by name or office, who shall cause the inspection to be made in his presence.

Presentation of bills for octroi. An officer demanding octroi by the authority of the Council shall tender to every person introducing or receiving anything on which the tax is claimed, a bill specifying the animal or goods taxable, the amount claimed and the rate at which the tax is calculated.

Penalty for evasion of octroi. Where any animal or goods passing into a municipal area are liable to the payment of octroi, any person who, with the intention of defrauding the Council, causes or abets the introduction of or himself introduces or attempts to introduce within the octroi limits of the Council any such animal or goods upon which payment of the octroi due on such introduction has neither been made nor tendered, shall, on conviction, be punished with fine which may extend to ten times the amount of such octroi or to two hundred rupees, whichever may be greater.

Tables of tolls to be shown on demand. A Council imposing any toll under this Act shall cause to be kept at each place where such toll is to be collected, a table showing the amounts leviable in all cases provided for in the bye-laws including the terms, if any, on which the liability to pay such tolls may be compounded by periodical payments; and it shall be the duty of every person authorised to demand payment of a toll, to show such table on the request of any person from whom such demand is made.

(1) In the case of non-payment on demand of any octroi or of any toll leviable by a Council, any person appointed to collect such octroi or toll may seize any animal or goods on which octroi is chargeable, or any vehicle or animal on which the toll is chargeable, or any part of the burden of such vehicle or animal which is of sufficient value to satisfy the demand, and may detain the same. He shall thereupon give the person in possession of the vehicle, animal or thing seized, a list of the property together with a written notice in the form of Schedule VI. (2) When any property seized is subject to speedy decay, or when the expense of keeping it together with the amount of the octroi or toll chargeable is likely to exceed its value, the person seizing such property may inform the person in whose possession it was that it will be sold at once; and shall sell it or cause it to be sold accordingly unless the amount of octroi or toll demanded be forthwith paid. (3) If at any time before a sale has begun, the person from whose possession the property has been seized, tenders at the municipal office the amount of all expenses incurred and of the octroi or toll payable, the Chief Officer shall forthwith deliver to him the property seized. (4) If no such tender is made, the property seized may be sold, and the proceeds of such sale shall be applied in payment of such octroi, or toll, and the expenses incidental to the seizure, detention and sale. (5) The surplus, if any, of the sale-proceeds shall be credited to the municipal fund, and may, on application made to the Chief Officer in writing within three years next after the sale, be paid to the person in whose possession the property was when seized, and if no such application is made, shall be the property of the Council.

Power to keep account current. A Council, if it thinks fit, instead of requiring payment of octroi due from any person, mercantile firm or public body to be made at the time when the animals or goods in respect of which the octroi is leviable are introduced within its octroi limits, may at any time direct that an account-current shall be kept on behalf of the Council of the octroi so due from such person, firm or body. Such account shall be settled at intervals not exceeding one month, and such person, firm or public body shall give such information or details and make such deposit or furnish such security as the Council or any officer authorized by it in this behalf shall consider sufficient to cover the amount which may at any time be due from such person, firm or body in respect of such dues. Any amount so due at the expiry of any such interval shall, for the purposes of Chapter X be deemed to be, and shall be recoverable in the same manner as, an amount claimed on account of any tax recoverable under the said Chapter.

Joint collection of octroi by agreement how made. Where any agreement such as is referred to in sub-section (2) of section 82 has been entered into, such one of the bodies entering into the agreement as by the terms thereof shall be specified in this behalf, shall have the same power to establish such octroi limits and octroi stations as that body may, deem necessary for the entire area in which the octroi is to be collected, and shall have the same power of collecting octroi on animals or goods or both brought within the limits so established, and the provisions of the Act under which that body is constituted relating to octroi shall apply in the same way as if the limits so established were wholly comprised within the area subject to the control of that body and the collections made and the costs, thereby incurred shall, subject to the provisions of section 82, be divided between the bodies entering into the agreement, in such proportions as shall have been determined in the agreement.

Farming of tolls. (1) It shall be lawful for a Council to lease by public auction the levy of any toll that may be imposed under this Act: Provided that the lessee shall give security for the due fulfilment of the conditions of the lease. (2) Where any toll has been leased under this section, any person employed by the lessee to collect such toll shall, subject to the conditions of the lease, exercise the powers and perform the duties conferred and imposed by sub-sections (1) and (2) of section 136 on a person appointed to collect a toll, and any property seized, shall be dealt with as if it has been seized under the provisions of that section: Provided that no property seized may be sold except under the orders of the Chief Officer.

Where a Council has imposed a tax on vehicles (other than motor vehicles) or animals used for riding, draught or burden and kept for such use within the municipal area, it may compound with the keeper of any livery-stable or of horses or such vehicles kept for sale or hire, for the payment of a lump sum for any period not exceeding one year at a time, in lieu of any amount which such keeper would otherwise have been liable to pay on account of the tax imposed as aforesaid.

No assessment and no charge or demand of any tax made under the authority of this Act shall be invalid by reason of any clerical error or other defect of form, and when any property is described for the purpose of assessing any such tax, it shall be sufficient to describe it so that it shall be generally known, and it shall not be necessary to name the owner or occupier thereof.

Power of Government to require Council impose taxes. Where it appears to the Government that the balance of the municipal fund of a Council is insufficient for

(a) assign to the Council, such taxes, duties, tolls and fees levied and collected by the Government for such purposes and subject to such conditions and limits as may be prescribed; (b) provide for making such grants-in-aid to the Council for the Consolidated Fund of the State as may be determined from time to time by an order published in the Official Gazette.

Fees may be charged for certain licences, permissions etc. (1) When any licence is granted under this Act, or when permission is given thereunder for making any temporary erection or for putting up any projection, or for the temporary occupation of any public street or other land vested in the Council, the authority granting or giving such licence or permission may charge a reasonable fee for the same as determined by the bye-laws: Provided that, when permission is given for putting up a projection, the authority giving such permission may charge every year a recurring fee until the projection is removed. (2) The Council may charge a higher fee by way of penalty for any erection or projection, or for the use or occupation of any public street or other land vested in the Council, by any person without its permission or licence. Such fee shall be leviable irrespective of any other penalty or liability to which the person liable to pay the same may be subject under any other provisions of this Act or any other law for the time being in force. The rates of such higher fees shall also be determined by the bye-laws.

The Finance Commission as constituted under section 200 of the Goa Panchayat Raj Act, 1993 shall have power to review the financial position of all Councils in the State from the date of commencement of the Goa Municipalities (Amendment) Act, 1993 and thereafter at the expiration of every fifth year, constitute a Finance Commission to review the financial position of the Councils and to make recommendation to the Government as to,— (a) the principal which should govern— (i) the distribution between the State and the Councils and the net proceeds of the tax, duties, tolls and fees leviable by the Government which may be divided between them and allocation between them of their respective share of such proceeds; (ii) the determination of the taxes, duties, tolls and fees which may be assigned to or appropriated by the Councils; (iii) the grants-in-aid to the Councils from the Consolidated Fund of the State; (b) the measures needed to improve the financial position of the Council; (c) any other matter referred to the Finance Commission by the Governor in the interest of sound finance of the Council. (2) The Finance Commission shall determine its procedure. (3) The Commission shall have the following powers in the performance of its functions, namely:— (a) to call for any record from any officer or authority; (b) to summon any person to give evidence or produce records; (c) such other power as may be prescribed. (4) The Governor shall cause every recommendation made by the Finance Commission under this section together with an explanatory memorandum as to the action taken thereof to be laid before the State Legislature.