Chapter IV Chapter IV

Property

Property of Halqa Panchayat.

Halqa Panchayat Fund.

Imposition of Taxes and Fees.

1. (1) The Halqa Panchayat shall levy—
   • (i) Tax on major/minor minerals,
   • (ii) Tax on bricks/kilns:
   • (a) in the case of brick kilns, not exceeding xxxx per annum:
   • (b) in the case of brick kilns (tiles), not exceeding xxxx per annum:
   • (c) in the case of tractor, not exceeding xxxx per annum:
     • (iii) Tax on boats.
     • (iv) Pilgrim tax.
     • (v) A tax on gharats, rice husking mills, brick kilns and oil mills.
     • (vi) Tax on hawkers and pheriwalas. Fees:
     • (vii) Fees on persons exposing goods for sale in market or Melas belonging to or controlled of Halqa Panchayat;
     • (viii) Fees for the use of slaughter houses;
     • (ix) Fees for temporary occupation of village sites, roads, roadsides and similar public places or parts thereof;
     • (x) Fee on application for erection/re-erection of buildings;
     • (xi) Adda fee;
     • (xii) Fee for grazing of cattle in the grazing lands vested in Halqa Panchayat;
     • (xiii) Fee on cattle ponds;
     • (xiv) Fee on Tongas. Any other tax:
     • (xv) Such other tax or fee as may be approved by the Government.

Power of entry for the purpose of valuation of taxation. The Sarpanch may authorize any person after giving twenty-four hours notice to the occupier, or if there be no occupiers, to the owner of any building or land at any time between sunrise and sunset,—

1. (i) to enter, inspect and measure any building for the purpose of valuation;
2. (ii) to enter and inspect any stable, cow house or other place wherein there is reason to believe that there is any vehicle or animal liable to be taxed.

Appeal against Levy of Tax or fee.

1. (1) An appeal against the levy of tax or fee by the Halqa Panchayat shall lie to the prescribed authority.
2. (2) Where it is brought to the notice of the prescribed authority that a tax, rate or fee has not been imposed on any person on whom it should have been imposed, it may after hearing him, direct the Halqa Panchayat to impose it on that person or persons and the Halqa Panchayat shall thereupon act accordingly.

Recovery of dues as arrears of land revenue. Subject to such rules as may be made by the Government in this behalf, all the taxes or fees levied under this Act by the Halqa Panchayat and the moneys recoverable shall be recovered as arrears of land revenue.

Revision of Taxation Orders. Any person dissatisfied with the assessment under this Act, may within such time as may be prescribed, apply to the prescribed authority in writing for a revision of the assessment and the prescribed authority may amend or confirm the same.

Audit of Panchayat Funds.

Annual Budget Annual Budget.

1. (1) Every Halqa Panchayat shall prepare and for presentation before meeting of voters the budget estimates of income and expenditure for the year commencing on 1st of April of the Halqa Panchayat incorporating therein future development programmes and plans for the relevant year.
2. (2) A copy of the budget estimates of income and expenditure and the annual report of the working of the Halqa Panchayat shall be sent to the prescribed authority for record within three days after the meeting under sub-section (1).
3. (3) If any Halqa Panchayat fail to present its budget or annual report in the meeting, the prescribed authority shall prepare the same and the voters shall consider the budget so prepared and presented, and draw the development programmes and plans for the Halqa Panchayat area.
4. (4) Approved budget for the Halqa Panchayat shall be published in such manner as may be prescribed.

Exemption from Tax. Subject to such rules as may be made by the Government, the Government may, by order, exempt in whole or in part from the payment of any tax imposed under this Act, any person or class of persons or description of property.

Levy of fees on market etc. The Halqa Panchayat shall have power to lease by public auction or private contract the collection of any fees which may be imposed under this Act, provided that the lessee shall give security for the due fulfilment of his bid.