Liabilities of councillors to removal.

The Ahmedabad Municipal School Board in office on the date immediately preceding the appointed day shall be deemed to be the Municipal School Board for the City and shall continue in office until a new School Board is constitited by the nomination and election of members under sub-sections (2) and (5) of section 4 of the Bombay Primary Education Act, 1947, as soon as may be after the first general ward elections of councillors have been held and the councillors have taken office. [Part III : Special Provisions relating to the City of Poona.] Deleted by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960. Part IV : Special Provisions relating to other cities. 22. On any local area other than 1[the City of Ahmedabad] being constituted to be a city 2 [* * * *] the 3[State] Government may, notwithstanding anything in this Act, by notification in the Official Gazette provide for such City— (a) for the constitution of the following interim authorities and the exercise of powers and performance of functions and duties by the said authorities 4[for such period not exceeding 5[One year] ] as it thinks fit :— (i) the Corporation, (ii) the Standing Committee, (iii) the Transport Committee, (iv) the Mayor and Deputy Mayor, (v) the Commissioner, (iv) the Transport Manager ; (b) the appointment of municipal officers and servants ; and (c) such other matters as may be necessary for the proper and efficient conduct of the municipal administration of the City. (b) Any direction issued by the State Government to any interim authority under sub-paragraph (a), shall be complied with by the interim authority within such period as may be specified in the order under the said sub-paragraph (a). (c) Where an interim authority fails to comply with a direction issued by the State Government, the provisions of sub-section (2) of section 448 shall, so far as may be, apply as if for the word “duty” wherever it occurs in the said sub-section (2), the word “direction” had been substituted. 22B. Notwithstanding anything contained in sub-paragraph (a) of paragraph 22, the State Government may— (1) in the notification referred to in the said paragraph 22 provide for appointment of an Administrator instead of constitution of interim authorities referred to in items (i) to (iv) of sub-paragraph (a) of paragraph 22, (2) by notification in the Official Gazette provide for appointment of an Ad­ministrator on the expiry of the term of interim authorities rererred to in items (i) to (iv) of sub-paragraph (a) of the said paragraph 22 and continuation of the interim aothorities referred to in itmes (v) and (vi) of the said paragraph (a) for such period as may be specified in the notification, and the provisions of section 7 A shall, so far as may be apply to the appointment of such Administrator.] Part V : Power to remove difficulties Provided that no order shall be made under this paragraph after the expiry of one year from the appointed day. (See section 453.) [ CHAPTER 1. ELECTION RULES ] Deleted by Guj. 16 of 1993, s. 23. CHAPTER II PROCEEDINGS OF THE CORPORATION, STANDING COMMITTEE, TRANSPORT COMMITTEE, ETC. Proceedings of the Corporation. 1. (a) There shall be in each month atleast one ordinary meeting of the Corporation which shall be held not later than the twentieth day of the month; (b) the first meeting of the Corporation after general election shall be held as early as conveniently may be on a day and at a time and place to be fixed by the Commissioner, and if not held on that day shall be held on some subsequent day to be fixed by the Commissioner; (c) the day, time and place of meeting shall in every other case be fixed by the Mayor or in the event of the office of Mayor being vacant, or of the death or resignation of the Mayor or of his ceasing to be a councillor, or of his being incapable of acting, by the Deputy Mayor, or failing both the the Mayor and the Deputy Mayor, by the Chairman of the Standing Committee; (d) the Mayor or in such event as aforesaid, the Deputy Mayor may, Whenever he thinks fit, and shall upon a written requisition signed by not less than one-fourth of the whole number of councillors or by not less than four members of the Standing Committee,call a special meetting, and every meetting of the Corporation shall, except for special reasons to be mentioned in the notice convening the meeting, be held in the chief municipal office; (e) every meeting shall be open to the public, unless a majority of the councillors present thereat decide by a resolution which shall be put by the presiding authority, of his own motion or at the request of any councillor present, without previous discussion, that any inquiry or deliberation pending before the Corporation is such as should be held in private, and provided that the presiding authority may at any time cause any person to be removed who interrupts the proceedings; (f) if at any time during a meeting it shall be brought to the notice of the presiding authority that the number of councillors present, inclusive of the presiding authority, falls short of one third of the whole number of councillors, the presiding authority shall adjourn the meeting to some other day, fixing such time and place for the same as he shall think convenient, and the business which remains undisposed of at such meeting shall be disposed of at the adjourned meetiing, or if the latter meeting should be again adjourned, at any subsequent adjourned meeting, whether there be a quorum present thereat or not; (g) every meeting shall be presided over by the Mayor, if he is present at the time appointed for holding the same, and, if the office of Mayor is vacant or if the Mayor is absent, by the Deputy Mayor or, in the absence of the Deputy Mayor, by such one of the councillors present as may be chosen by the meeting to be chairman for the occasion; H-2002–27 (h) atleast seven clear days, notice shall ordinarily be given of every meeting other than an adjourned meeting, but in cases of urgency any such meeting may be called, except for the purpose of considering an annual budget estimate, in pursuance or a written requi­sition signed by not less than four members of the Standing Committee, upon a notice of not less than three clear days; of adjourned meetings such previous notice shall be given as shall be practicable having regard to the period of the adjournment; (i) every notice of a meeting shall specify the time and place at which such meeting is to be held and the business to be transacted thereat other than questions under section 44 and shall be given by Municipal Secretary by advertisement in atleast one local newspaper having a substatial circulation and, as far as practicable, a copy of such notice shall be sent by ordinary post to the last known address of every councillor; (j) any councillor who desires at any meeting to bring forward any business, other than any questions under section 44, or to make any substantive proposition which is not already specified in the notice of such meeting, shall give written notice of the same to the Municipal Secretary atleast three clear days before the fixed for the meeting and a supplementary announcement of the business or propositions, of which notice has been so given, shall be given by the said Secretary in a local newspaper not later than the day previous to the meeting; (k) except at a meeting called on a requisition of urgency or at the discussion at any meeting of a budget-estimate, no business shall be transacted at any meeting other than the business specified in the notice published under clause (i) and any questions asked under section 44 or urgent business not specified in the said notice which the Standing Committee, Transport Committee or the Commissioner deem it expedient to bring before the meeting and no substantive proposition shall be made or discussed which is not specified in the said notice or in the supplementary announcement, if any, published under clause (j) or which is not in support of the recommendation of the Standing Committee, Transport Commettee or Commissioner with reference to any urgent business brought by any of those authorities respectively before the meeting: Provided that no such urgent business as aforesaid shall be brought before any meeting, unless atleast three-fourths of the councillors present at such meeting, such three-fourths being not less than one-fourth of the whole number of councillors, assent to its being brought forward thereat; (l) at a meeting called on a requisition of urgency and during the discussion at any meeting of a budget estimate, no business shall be transacted and no substantive proposi­tion shall be made or discussed which does not directly relate to the business for which the urgent meeting was called, or to the budget estimate, as the case may be; and no proposi­tion involving any change in the taxes which the Standing Committee proposes to impose or the fares or charges which the Transport Committee proposes to levy or an increase or decrease of any item of expenditure in a budget-estimate, shall be made or discussed at any meeting at which such budget estimate is under consideration, unless such proposition is specified in the notice of the meeting published under clause (i) or in the supplementary announcement, if any, published under clause (j) or unless, in the case of an adjourned meeting, each of the conditions mentioned in the proviso to clause (m) has been fulfilled; (m) any meeting may, with the consent of a majority of the councillors present, be adjorned from time to time to a later hour on the same day or to any other day, but no business shall be transacted and, except as is hereinafter provided, no proposition shall be discussed at any adjorned meeting other than the business or propositions remaning undisposed of at the meeting from which the adjornment took place: Provided that at any adjorned meeting at which a budget estimate is under consideration a proposition involving any change such as is described in clause (l) may be made and discussed notwithstanding that such proposition is not one remaining undisposed of at the meeting from which the adjornment took place, if each of the following conditions has been fulfilled, namely: (i) that written notice of such proposition has been given at the meeting from which the adjournment took place; (ii) that the adjornment has been for not less than two clear days; and (iii) that a special announcement of the proposition has been given by the Municipal Secretary (who shall be bound to give such announcement) in a local daily newspaper not later than the day previous to the adjourned meeting ; (n) a minute of the names of the councillors present and of the proceedings at every meeting shall, on the day following the meeting or as soon thereafter as may be, be drawn up and kept by the Municipal Secretary in a book to be provided for this purpose and shall be signed at, and by the presiding authority of, the next ensuing meeting; and the said minute-book shall at all reasonable time, be open at the chief municipal office to inspection by any councillor free of charge and by any other person on payment of a fee of eight annas; (o) every question other than the question whether the Standing Committee, Trans­port Committee or Commissioner shall be permitted to bring urgent business before a meeting without notice, shall be decided by a majority of votes of the councillors present and voting on that question, unless otherwise provided in or under this Act, the presiding authority having a second or casting vote when there is an equality of votes; (p) a declaration by the presiding authority that a proposition has been carried and an entry to that effect in the minutes-book shall, unless a poll be demanded at the time of such declaration by not less than four councillors, be conclusive evidence of the fact, without proof of the number of votes given for or against the proposition; (q) when a poll is taken, the vote of each councillor present and voting upon the proposition shall be taken by tellers appointed by the presiding authority and the names of the councillors voting respectively for or against the proposition shall be recorded in the minute-book; (r) no resolution passed by the Corporation shall be modified or cancelled within three months after the passing thereof, except by a resolution supported by not less than one-half of the whole number of councillors or by such larger number of councillors as may be required by the Act in any particular case and passed at a meeting whereof notice shall have been given fulfilling the requirements of clause (h) and setting forth fully the resolution which it is proposed to modify or cancel at such meeting and the motion or proposition for the modification or cancellation of such resolution. 2. (1) The presiding authority shall preserve order and may direct any councillor whose conduct is in his opinion grossly disorderly to withdraw immediately form the meet­ing of the Corporation and such councillor shall do so forthwith and shall absent himself during the remainder of the day’s meeting. (2) If any councillor is ordered to withdraw a second time within fifteen days, the presiding authority may suspend such councillor from attending the meetings of the Corporation for such period not exceeding fifteen days as the presiding authority may fix and the councillor so directed shall absent himself accordingly: Provided that the presiding authority may remit the period of suspension on apology, being made to his satisfaction by the councillor under suspension: Provided also that such suspension from the service of the Corporation shall not prevent any councillor from participating in the proceedings of any committee of which he is a member. (3) The presiding authority may, in the case of grave disorder arising in a meeting, suspend the meeting for a period not exceeding three days. Proceedings of the Standing Committee. 3. (a) There shall be a meeting of the Standing Committee once a week, and at such other times as shall be found necessary; (b) the first meeting of each Standing Committee shall be held on a day and at a time to be fixed by the Commissioner, and if not held on that day shall be held on some subsequent day to be fixed by the Commissioner; and every subsequent meeting of the Standing Committees shall be held on such day and at such time as the said Committee from time to time determines; (c) the Chairman of the Standing Committee shall, upon a written requisition signed by the Commissioner, call a special meeting of the said Committee within twenty-four hours for the transaction of any business which in the opinion of the Commissioner, cannot be delayed until the next ordinary meeting of the said Committee; (d) no business shall be transacted at a meeting of the Standing Committee unless atleast five members are present from the beginning to the end of such meeting; (e) every meeting of the Standing Commitee shall be presided over by the Chairman, if the Chairman is present at the time appointed for holding the meeting and if the Chairman is absent by such one of the members present as may be chosen by the meeting to be chairman for the occasion; (f) every question shall, except as otherwise provided in this Act, be decided by a majority of votes of the members of the Standing Committee present and voting on that question, the presiding authority having a second or casting vote when there is an equality of votes; (g) a sub-committee may elect a chairman of its meetings, and if no such chairman is elected or if he is not present at the time appointed for holding any meeting, the members of the sub-committee present shall choose one of its member to be chairman of such meeting; (h) sub-committees may meet and adjourn as they think proper, but the Chairman of the Standing Committee may, whenever he thinks fit, and shall, upon the written request of not less than two members of a sub-committee, call a special meeting of such sub-committee; (i) questions at any meeting of a sub-committee shall be decided by a majority of votes of the members present, and in case of an equality of votes, the chairman of the meeting shall have a second or casting vote, but no business shall transacted at any such meeting unless atleast two-thirds of the members of the sub-committee are present from the beginning to the end thereof; (j) a minute shall be kept by the Municipal Secretary of the names of the members present and of the proceedings at each meeting of the Standing Committee and at each sub-committee’s meetings in a book to be provided for this purpose, which shall be signed at, and by the presiding authority of, the next ensuing meeting. Proceedings of the Transport Committee. 4. (a) The Transport Committee shall meet for the despatch of business in the chief municipal office or at such other place as the Corporation may direct; (b) there shall be a meeting of the Transport Committee once a fortnight and at such other times as shall be found necessary; (c) the first meeting of the Transport committee shall be held on a day and at a time to be fixed the Mayor and, if not held on that day, shall be held on some subsequent to be fixed by the Mayor; and every subsequent meeting of the Committee shall be held on such day and at such time as the Committee may from to time to time determine. (d) the Chairman of the Transport Committee may, whenever he thinks fit, and shall, upon a written requisition signed by the Commissioner or the Transport Manager, or by not less than three members of the Committee, within forty-eight hours of the receipt by him of the requisition, call a special meeting of the Committee for the transaction of any business; (e) no business shall be transacted at a meeting of the Transport Committee unless atleast four members are present from the beginning to the end of such meeting; (f) every meeting of the Transport Committee shall be presided over by the Chairman, if the Chairman is present at the time for holding the meeting, and, if the Chairman is absent, by such one of the members as may be chosen by the meeting to be chairman for the occasion; (g) every question shall, subject to the provisions of this Act, be decided by a majority of votes of the members of the Transport Committee present and voting on that question, the presiding authority having a second or casting vote when there is an equality of votes; (h) the Transport Committee shall cause to be kept a minute of the names of the members present and of the proceedings at each meeting of the Committee in a book to be provided for this purpose, which shall be signed at, and by the presiding authority of, the next ensuing meeting after confirmation by the Committee at such meeting. Questions. 5. (1) Any question concerning or connected with the administration of this Act or the municipal government of the City may be asked by a councillor subject to the following conditions :- (a) not less than seven clear days’ notice in writing specifying the question shall be given to the Municipal Secretary; (b) no question shall be asked. (i) which calls for an expression of opinion or for the solution of an abstract legal question or of a hypothetical proposition; (ii) which concerns or is connected with, either directly or indirectly, any pending suit or proceedings, in any court of law or before any tribunal in any part of the Dominion of India; (iii) which relates to the character or conduct of any municipal officer or servent except in his official or public capacity; or (iv) which is, or by implication may be, defamatory of or which makes or implies a charge of a personal character against any person or community or section of any community. (2) The Mayor shall disallow any question which is, in his opinion, in contravention of the provisions of sub-rule (1). (3) If any doubt arises whether any question is or is not within the restrictions imposed by sub-rule (1) the Mayor shall decide the point and his decision shall be final. (4) Unless otherwise directed by the presiding authority, every question shall be answered by the Commissioner at a meeting of the corporation. (5) The Commissioner shall not be bound to answer a question if, in his opinion, it cannot be answered without detriment to the interests of the Corporation or if it asks for information which has been communicated to him in confidence. (6) if any question seeks information which is available in any printed record of the Corporation, it shall be sufficient for the Commissioner in his answer to invite attention to such record. (7) The Transport Manager shall without unreasonable delay furnish the Commissioner with such infomation relating to the Transport Undertaking as he may require for the purpose of answering any question under this rule. CHAPTER III METHOD OF APPOINTMENT OF CERTAIN MUNICIPAL OFFICERS AND SERVANTS AND THEIR DUTIES AND POWERS. I. Method of appointment. 1. Save in the case of temporary appointments made under sub-section (7) of section 45 and in the case of acting appointments made under section 58 no person shall be appointed to any of the posts the power of appointment to which vests in the Corporation unless he possesses the qualifications prescribed in this behalf under rule 3. 2. Before making an appointment to any post referred to in rule 1 applications shall be invited for such post by advertisement in the local newspapers and the applications received shall be scrutinised by the Commissioner who shall submit to the Corporation, through a committee if so required by the Corporation, a list arranged in order of preference of such persons out of those who have applied as he considers qualified for the post: Provided that, if the Corporation is of the opinion that officer in municipal service possessing the qualifications prescribed under rule 3 is a fit person to be appointed to the post, it may appoint such officer to the post without following the procedure prescribed in this rule. 3. Subject to the provisions of this Act, the Corporation shall from time to time pre­scribe the qualifications required for each post, the power of appointment to which vests in the Corporation, with the approval of the 1[State] Government who may, in granting such approval, make such modifications in, or additions to, the qualifications prescribed by the Corpration as it deems fit. 4. In the case of appointments made by any authority other than the Corporation no person shall be appointed except in a temporary or provisional capacity for a period not exceeding six months, unless he possesses the qualifications specified in the regulations. II. Chief Auditor. 5. (1) The Municipal Chief Auditor shall audit the accounts of the Corporation, as hereinafter provided, with the assistance of the assistant auditors, clerks and servants immediately subordinate to him. (2) In the discharge of his functions under this rule the Municipal Chief Auditor shall— (i) audit the accounts of expenditure from the revenue of the corporation, expenditure on account of loan works and expenditure incurred out of special funds and shall ascertain whether moneys shown therein as having been disbursed were legally available for and applicable to, the service or purpose to which they have been applied or charged, and whether the expenditure conforms to the authority which governs it ; (ii) audit the accounts of debt, deposit, sinking funds, advances, suspense and re­mittance transactions of the Corporation and report upon those accounts and upon the results of varification of the balances relating thereto. (3) The Municipal Chief Auditor shall examine and audit the statement of accounts relating to the commercial services conducted in any department of the Corporation, including the balance sheets, where such accounts are maintained under the orders of the Corporation, the Standing Committee or the Transport Committee ; and shall certify and report upon these accounts. (4) The Municipal Chief Auditor shall, in consultation with the Standing Committee, and subject to any directions given by the Corporation, determine the form and manner in which his reports on the accounts of the Corporation shall be prepared and shall have authority to call upon any officer of the Corporation to provide any information necessary for the preparation of these reports. 6.(1) The Municipal Chief Auditor may make such queries and observations in relation to any of the accounts of the Corporation which he is required to audit and call for such vouchers, statements, returns and explanations in relation to such accounts as he may think fit. (2) Every such query or observation as aforesaid shall be promptly taken into consideration by the officer or authority to whom it may be addressed and returned without delay with the necessary vouchers, documents or explanations to the Chief Auditor. (3) The powers of the Municipal Chief Auditor with regard to disapproval of, and the procedure with regard to settlement of objections to, expenditure from the revenues of the Corporation shall be such as may be prescribed by regulations. 7. If the Municipal Chief Auditor considers it desirable that the whole or any part of the audit applied to any accounts which he is required to audit shall be conducted in the offices in which these accounts originate, he may require that these accounts, together with all books and documents having relation thereto shall at all convenient times be made availabale in the said office for inspection. 8. The Municipal Chief Auditor shall have power to require that any books or other documents relating to the accounts he is required to audit shall be sent for inspection by him: Provided that if the documents are confidential he shall be responsible for preventing disclosure of their contents. 9. The Municipal Chief Auditor shall have authority to frame rules, and to give direc­tions on all matters relating to audit, particularly in respect of the method and the extent of audit to be applied and the raising and pursuing of objections. 10. Sanctions to expenditure accorded by the Municipal Chief Auditor shall be audited by an officer to be nominated by the Corporation. CHAPTER IV Essential Services. Class I (a) Scavenging or cleansing streets or premises, (b) maintaining, repairing, cleansing or flushing drains, (c) removing or disposing of excrementitious or polluted matter from houses, latrines, privies, urinals or cesspools, (d) removing carcasses, (e) preventing nuisances generally. Class II (a) fire brigade service, (b) services in connection with the maintenance or service of any municipal water works, drains, pumping stations or fire hydrant, including— (i) Inspectors, (ii) Sub-Inspectors, (iii) Foremen, (iv) Mechanics, (v) Drivers, (vi) Watchmen, (vii) Labourers, (viii) Workmen, (c) Lamp-lighters. Class III (a) Electric undertaking services, (b) transport services. CHAPTER V Contracts. 1.(1) Every contract entered into by the Commissioner on behalf of the Corporation shall be entered into in such manner and form as would bind the Commissioner if such contract were on his own behalf, and may in the like manner and form be varied or discharged: Provided that— (a) any such contract which would require to be under seal if it were entered into by the Commissioner shall be sealed with the common seal of the Corporation; and (b) every contract for the execution of any work or the supply of any materials or goods which will involve an expenditure exceeding five hundred rupees or such higher amount as the Corporation, with the approval of the 1[State] Government, may from time to time prescribe shall be in writing and shall be sealed with the common seal of the Corporation in the manner prescribed in sub-rule (2), unless the contract relates to work which has already been performed or the supply of materials or goods which have already been supplied to the satisfaction of the Commissioner and the Commissioner by order in writing dispenses with the execution of a written instrument. (2) The common seal of the Corporation, which shall remain in the custody of the Municipal Secretary, shall be affixed in the presence of two members of the Standing Committee to every contract or other instrument required to be under seal and such contract or instrument shall be signed by the said two members of the Standing Committee in token that the same was sealed in their presence. The signatures of the said members shall be distinct from the signatures of any witnesses to the execution of any such contract or instrument. 2.(1) Except as is hereinafter otherwise provided, the Commissioner or any officer authorised by him in this behalf shall, atleast seven days before entering into any contract for the execution of any work or the supply of any materials or goods which will involve an expenditure exceeding three thousand rupees or such higher amount as the Corporation may, with the approval of the 1[State] Government, from time to time prescribe, give notice by advertisement in the local newspapers, inviting tenders for such contract. (2) The Commissioner shall not be bound to accept any tender which may be made in pursuance of such notice, but may accept, subject to the provision of clause (c) of section 73, any of the tenders so made which appears to him, upon a view of all the circumstances, to be the most advantageous: Provided that the Standing Committee may authorise the Commissioner, for reasons which shall be recorded in its proceedings, to enter into a contract without inviting tenders as herein provided or without accepting any tender which he may receive after having invited them. 3. The Commissioner shall require sufficient security for the due performance of every contract into which he enters under rule 2 and may, in his discretion, require security for the due performance of any other contract into which he enters under this Act. 4. The provisions of this Chapter shall, so far as may be, apply to contracts relating to the Transport Undertaking: Provided that the functions to be performed thereunder by the Standing Committee or the members thereof and the Commissioner shall be performed by the Transport Committee or the members thereof and the Transport Manager, as the case may be. CHAPTER VI Special Funds. 1. Fines collected under section 56 from municipal officers and servants other than those appointed under the provisions of Chapter XX shall be credited to a separate fund to be called “the Fines Fund” the proceeds of which shall be expended in promoting the well-being of municipal officers and servants other than those appointed under the provisions of Chapter XX and for the payment of compassionate allowances, in accordance with such directions as the Standing Committee may from time to time give, to the surviving spouse or children, and in the absence of the surviving spouse or children, the parents, brothers and sisters, if any, of such officers and servants who die while in municipal service. 2. Amounts transferred to the Municipal Fund under the provisions of clause (c) of sub-section (1) of section 360 shall be credited to a special fund to be called “the Welfare Fund” and shall be expended in providing such benefits and amenities to municipal officers and servants, including those appointed under the provisions of Chapter XX, and to such members of their families and their dependents as the Standing Committee may from time to time determine. 3. (1) With the previous approval of the Corporation, all moneys payable from time to time to the credit of the Municipal fund which expressly relate to an object for which it is deemed expedient to create a special fund shall be credited, and all expenditure which expressly relates to such object shall be debited, to a separate heading in the municipal accounts. (2) With the like approval, a portion of the Municipal Fund may from time to time be credited to a separate heading in the municipal accounts for the purpose of reserving funds for meeting expenditure relating to some specific object for which it is deemed expendient to create a special fund and, when such a fund is created, such expenditure only which expressly relates to such object shall be debited to such special heading. (3) If the Corporation is at any time of the opinion that the maintenance of a special fund created under this rule is no longer necessary, it may direct that such fund be closed and the unexpended balance, if any, of such fund be appropriated in such manner as it may direct. 4. Fines Collected under section 56 from municipal officers and servants appointed under Chapter XX, donations from passengers and the proceeds of the sale of unclaimed lost property recovered from vehicles of the Transport Undertaking shall be credited to a separate heading in the accounts of the Transport Undertaking to be called the Transport Staff Benefit Fund and the amounts so credited shall be expended in promoting the well-being of such officers and servants and for the payment of compassionate allowances to the widows of such officers and servants who die while in municipal service and to such other relations of the officers and servants as the Transport Committee may from time to time determine. 5. (1) With the previous approval of the Corporation, the Transport Committee may direct that any moneys payable from time to time to the credit of the Transport Fund which expressly relate to an object for which it is deemed expedient to create a special fund shall be credited, and all expenditure which expressly relates to such object shall be debited, to a separate heading in the accounts of the Transport Undertaking. (2) With the like approval, a portion of the Transport Fund may from time to time be credited to a separate heading in the accounts of the Transport Undertaking for the purpose of reserving funds for meeting expenditure relating to some specific object for which it is deemed expedient to create a special fund and, when such a fund is created, such expenditure only which expressly relates to such obejct shall be debited to such special heading. (3) If the Transport Committee is at any time of the opinion that the maintenance of a special fund created under this rule is no longer necessary, it may, with the sanction of the Corpoartion, direct that such fund be closed and the unexpended balance, if any, of such fund be appropriated in such manner as it may direct. H-2002–28 CHAPTER VII Budgets. 1. The expenditure side of a budget estimate shall be classified under major heads, minor heads, subordinate heads and primary units. (a) “Major head” means the principal head of accounts corresponding to the dif­ferent services under which expenditure is classified in the budget estimate, and may be divided into two or more minor heads. (b) “Minor head” means the head of accounts immediately subordinate to a major head under which each major head is classified, and may be further sub-divided into two or more subordinate heads. (c) “Subordinate head” means the head of accounts immediately subordinate to a minor head under which each minor head is classified and may be further sub-divided into two or more primary units. (d) “Primary unit” means the ultimate group or groups into which individual items of expenditure in the budget estimates are arranged. 2.(1) Subject to the provisions of sub-section (1) of section 101, the Corporation may, on the recommendation of the Standing Committee from time to time during an official year, sanction the transfer of any amount from one budget grant to another. (2) The Standing Committee may at any time during an official year— (a) reduce the amount of a budget grant ; (b) sanction the transfer of any amount within a budget grant from one minor head to another or from a subordinate head under one minor head to a subordinate head under another minor head ; or (c) sanction the transfer of any amount exceeding rupees five thousand within a minor head from one subordinate head to another or from one primary unit to another. (3) The Commissioner may, at any time during an official year, sanction the transfer of any amount not exceeding rupees five thousand within a minor head from one subordinate head to another or from one primary unit to another, if such transfer does not involve a recurring liability : Provided that every transfer of an amount exceeding rupees five hundred made under sub-rule (3) shall be reported forthwith by the Commissioner to the Standing Comittee. (4) When making any transfer under sub-rules (1), (2) and (3), due regard shall be had to all the requirements of this Act. (5) If any such reduction as is referred to in clause (a) of sub-rule (2) is of an amount exceeding five hundred rupees, the Corporation, may pass with regard thereto such order as it may think fit, and it shall be incumbent on the Standing Committee and the Commissioner to give effect to such order. (6) For the purpose of expenditure from the Transport Fund the provisions of this rule shall apply as if for the words “Standing Committee” the words “Transport Committee” and for the word “Commissioner” the words “Transport Manager” had been substituted. CHAPTER VIII Taxation Rules. Notice of transfer, etc. of premises assessable to Property Taxes. 1.(1) Whenever the title of any persons primarily liable for the payment of property taxes on any premises to or over such premises is transferred the person whose title, is so transferred and the person to whom the same shall be 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 Commissioner. (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 Commissioner within one year from the death of the deceased. 2.(1) The notice to be given under rule 1 shall be in such form as the Commissioner may from time to time by public notice specify and shall state clearly and correctly all the particulars required by the said form. (2) On receipt of any such notice, the Commissioner may, if he thinks it necessary, require the production of the instrument of transfer, if any or of a copy thereof obtained under section 57 of the Indian Registration Act, 1908, or, in case of a transfer of the title of a deceased person, of any other document constituting evidence of such transfer. (3) No such notice shall be deemed to be validly given unless the property taxes due at the date of notice in respect of the premises to which it relates have been paid and unless such fee as may from time to time be prescribed by the Standing Committee for acceptance of the notice has been paid. 3.(1) If any person primarily liable for the payment of a property-tax whose title to or over such premises is transferred fails to give notice of such transfer to the Com­missioner, he shall, in addition to any other liability which he incurs through such neglect, continue liable for the payment of all property-taxes from time to time payable in respect of the said premises until he gives such notice, or until the transfer shall have been recorded in the Commissioner’s books. (2) Nothing in this rule shall be held to diminish the liability of the transferee for the said property-taxes or to affect the prior claim of the Commissioner on the premises conferred by section 141 for the recovery of the property-taxes due thereupon. 4. (1) On the written request of the Commissioner, the Registrar or Sub-Registrar of the district or sub-district formed for the purpose of the Indian Registration Act, 1908, in which the City is situate shall furnish such particulars regarding the registration of instruments of transfer of title to immovable properties in the City as the Commissioner may from time to time specify. (2) Such information shall be furnished as soon as may be after the registration of an instrument of transfer is effected or, if the Commissioner so requests, in periodical returns made at such intervals as the Commissioner may fix. 5. (1) When any new building is erected, or when any building is rebuilt or enlarged, or when any building which has been vacant is reoccupied, 1[or when the user of any building is changed], the person primarily liable for the property-taxes assessed on the building shall within fifteen days give notice thereof, in writing to the Commissioner. (2) The said period of fifteen days shall be counted from the date of the completion or of the occupation, Whichever first occurs, of the building which has been newly erected or rebuilt, or of the enlargement as the case may be, and in the case of a building which has been vacant, from the date of the reoccupation thereof 2[and where the user has been changed from date of such change]. 6. (1) When any building or any portion of a building which is liable to the payment of property-tax is demolished or removed, otherwise than by order of the commissioner, the person primarily liable for the payment of the said tax shall give notice thereof, in writing, to the Commissioner. (2) Until such notice is given the person aforesaid shall continue liable to pay every such property tax as he would have been liable to pay in respect of building if the same, or any portion thereof, had not been demolished or removed: Provided that nothing in this rule shall apply in respect of a building or portion of a building which has fallen down or been burnt down. (2) For the purpose of fixing the rateable value, different parts of any premises may be valued according to their use. (3) In order to fix rateable value of any building or land or premises assessable to property tax there shall be deducted from amount of the 2[annual letting value of such building land or premises a sum equal to ten per cent. of such annual letting value] and said deduction shall be in lieu of all allowances for repairs or on any other account whatever.] 8.(1) To enable him to determine value of any building or land 3[or permises] and the person primarily liable for the payment of any property tax leviable in respect thereof, the Commissioner may require the owner or occupier of such building or land 3[or premises] or of any portion thereof, to furnish him, within such reasonable period as the Commissioner prescribes in this behalf with information or with a written return signed by such owner or occupier:— (a) as to the name and place of abode of the owner or occupier, or of both the owner and occupier of such building or land 3[or premises]; (b) as to the dimensions of such building or land 3[or premises], or of any portion thereof and the rent, if any, obtained for such building or land 3[or premises] or any portion thereof; and (c) as to the actual cost or other specified details connected with the determination of the value of such building or land 3[or premises]. (2) Every owner or occupier on whom any such requisition is made shall be bound to comply with the same and to give true information or to make a true return to the best of his knowledge or belief. (3) Whoever omits to comply with any such requisition or fails to give true information or to make a true return to the best of his knowledge or belief shall, in addition to any penalty to which he may be liable be precluded from objection to any assessment made by the Commissioner in respect of such building or land 3[or premises] of which he is owner or occupier. (4) The Commissioner may also, for the purpose aforesaid, make an inspection of any such building or land 3[or premises]. Assessment-book. 9. The Commissioner shall keep a book, to be called the assessment-book, in which shall be entered every official year– (a) a list of all 4[buildings or lands or as the case may be, premises] in the City, distinguishing each either by name or number as he shall think fit and containing such particulars, regarding the location or nature of each as will, in his opinion be sufficient for identification; (b) the rateable value of each such 1[building or land or as the case may be, premises] determined in accordance with the provisions of this Act and the rules; (c) the name of the person primarily liable for the payment of the property taxes, if any, leviable on each such building or land 2[or as the case may be, premises]; (d) if any such building or land 2[or as the case may be, premises] is not liable to be assessed to the general tax, the reasons of such non-liability; (e) when the rates of the property-taxes to be levied for the year have been duly fixed by the Corporation 3[and either the period] fixed by public notice, as hereinafter provided, or the receipt of complaints against the amount of rateable value entered in any portion of the assessment book has expired, 4[or the complaint if any, made against any entry has been disposed of in accordance with the provisions hereinafter contained], the amount a which each building or land 5[or premises] entered in such portion of the assessment-book is assessed to each of the property-taxes, if any,leviable therein; (f) if under section 134 or 135, a charge is made for water supplied to any building or land 6[or premises] by measurement, or the water-tax or charge for water by measurement is compouded for, or if, under section 137, the conservancy tax for any building or land 6[or premises] is fixed at a special rate the particulars and amount of such charge, composition or rate; (g) such other details, if any, as the Commissioner from time to time thinks fit to direct. 10. 7[(1) The assessment-book may, if the Commissioner thinks fit, be divided into sections with reference to such purposes as the Commissioner may determine and each section may be given a name or number as the Commissioner may determine. ] 8[(2) The sections of the assessment-book shall collectively constitute the assessment- book.] 11. (1) When any building of land 9[or premises ] is let to two or more persons holding severaly, the Commissioner may, for the purpose of assessing such building or land 9[or premises ] to the property taxes, either treat the whole thereof as one property, or, with the written consent of the owner of such building or land 9 [or premises ] treat each several holding therein or any two or more of such several holdings together, or each floor or flat, as a separate property. (2) When the Commissioner has determined to treat all the several holdings comprised within any one building or land 9 [ or premises ] under this section as one property he may, subject to any general conditions which may from time to time be prescribed by the Standing Committee in this behalf, at any time not later than seven days before the first day of any half-year for which an instalment of general tax will be leviable in respect of the said property, sanction a draw-back of one-fifth part of the general tax so leviable. (3) Every person who applies for a draw back under sub-rule (2) shall furnish to the Commissioner full and correct information regarding the property in respect of which the claim for drawback is made and the several holdings comprised therein in such form and with such particulars as may be required by the Commissioner in accordance with the general conditions prescribed in this behalf by the Standing Committee. 12. (1) When the name of the person primarily liable for the payment of property-taxes 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 true 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 property-taxes leviable on the premises of which he is in occupation. 13. (1) When the entries required by clauses (a), (b) (c) and (d) of rule 9 have been completed, as far as practicable, 1 [ in the assessment-book or any section thereof ] the Commissioner shall give public notice thereof and of the place 2 [ where the assessment-book or the section ], or a copy of it, may be inspected. (2) Such public notice shall be given by advertisement in the local news-papers and also by posting playcards in conspicuous places 3 [ in the City ].