The Manipur Municipalities (Sixth Amendment) Act, 2012

MANIPUR [if GAZETTE p= EXTRAORDINARY . PUBLISHED BY AUTHORITY o No. 200 Imphal, Friday, August 31, 2012 (Bhadra 9, 1934) Co GOVERNMENT OF MANIPUR SECRETARIAT : LAW & LEGISLATIVE AFFAIRS DEPARTMENT NOTIFICATION Imphal, the 23rd July, 2012 No. 2/68/2Q)2-Leg/L: The following Act of the Legislature, Manipur which received assent of the Governor of Manipur on 21-7-2012 is hereby published in the Official Gazette: “THE MANIPUR MUNICIPALITIES (SIXTH AMENDMENT) ACT, 2012 (MANIPUR ACT NO. 9 OF 2012) Ei 7 is ad ‘An f 34 Ket further to amend the Manipur Municipalities Act, 1994 (No. 43 of 1994). , Be it enacted by the Legislature of Manipur in the Sixty-third Year of the Republic of India as follows: ~~ Lo i © 1. Short titlé'and commencement. - i :

1. (1) - This Act may be called the Manipur Municipalities (Sixth Amendment) Act, 2012.
2. (2) It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint.

In Section 2 of the Manipur Municipalities Act 1994 (hereinafter called the Principal Act),— (i) after sub-section (1), the following sub-section (1A) shall be inserted, namely— (1A) “Board” means the Manipur Municipality Property Tax Board; (ii) after sub-section (18), the following sub-section (18A) shall be inserted namely- (18A) “Fund” means the Manipur Municipality Property Tax Board Fund referred to in Section 100 R. (iii) after sub-section (45), the following sub-section (45A) shall be inserted, namely— (45A) “Property Tax” means the property tax on the annual value of land and buildings determined and leviable in the municipal areas under the Manipur Municipalities Act, 1994. (iv) after sub-section (57), the following sub-section (57A) shall be inserted, namely— (57A) “Valuer-surveyor” means a valuer-surveyor registered as such under section 100I.

In section 75 of the Principal Act, (i) for sub-section (1)(a), the following shall be substituted, namely: “(a) a property tax on land and buildings situated within the municipality assessed on their annual value, payable by the owner of the building or land or both as determined by the Property Tax Board”; (ii) for sub-section (1)(i), the following shall be substituted, namely - “(i) a betterment tax on the increase of properties and land values caused by the execution of development/improvement works in the surrounding areas”; (iii) after sub-section (5), the following sub-section shall be added, namely - “(6) On receipt of the reply from the municipality or on failure of the municipality to make a reply within the stipulated date and the state government, on being satisfied that the imposition of the tax or modification of the rate of any existing tax is in the interest of the municipality, may by suitable order notified in the official Gazette, impose or modify the tax. The order so passed shall operate as if it were a resolution passed by the municipality”

For section 79 of the Principal Act, the following shall be substituted, namely - 79 (1) The State Government shall, from time to time by notification, specify the area where, the general valuation of lands and buildings shall be made by the Property Tax Board, in so far as they relate to the determination of annual valuation; Provided that the Property Tax Board may make, subject to such conditions as may be prescribed, the general valuation of lands and buildings in the area as aforesaid or in any part thereof under its superintendence, direction and control, and every such valuation shall be deemed to have been made by the Property Tax Board. (2) The annual valuation made by the Property Tax Board shall become operative with effect from such date, as the State Government may, by notification, appoint in this behalf and shall remain in force in respect of such area for a period of five years and may be revised thereafter at the termination of successive period of five years.

For Section 80 of the Principal Act, the following shall be substituted, namely - “Every owner or occupier of any land or building shall file a statement before the Board in such manner and within such time specifying such particulars as may be prescribed. Final valuation list prepared by the Property Tax Board shall be the value of the property tax to be filed by the owner”.

In sub-section (2) of section 81 of the Principal Act, the words “the assessor appointed by the municipality” shall be substituted by the words “the Executive Officer or any person authorised by him”.

For Section 83 of the Principal Act, the following shall be substituted, namely - “83. Notwithstanding anything contained in this chapter, the mode of procedure and system of property tax on the land and holdings shall be such as may be prescribed by the rules to be framed by the government from time to time in this behalf on the recommendation of the Property Tax Board”.

In sub-section (1) of section 85 of the Principal Act, the words “the municipality” shall be substituted by the words “the Property Tax Board”.

Deletion of section 93. - ) Section 93 of the Principal Act shall be deleted. .

Section 94 of the Principal Act shall be deleted. :

Section 95 of the Principal Act shall be deleted.

Section 96 of the Principal Act shall be deleted.

Section 97 of the Principal Act shall be deleted. . .

Section 98 of the Principal Act shall be deleted.

After Chapter VIII of the Principal Act, the following new Chapter VIIIA. shall be inserted, namely - : ’ “CHAPTER VIIA

MUNICIPALITY PROPERTY TAX BOARD

(1) The State Government may, by notification, establish, for the purposes of this Act, a Board to be called the Manipur Municipality Property Tax Board. (2) The Board shall be a body corporate with perpetual succession and a common seal and may sue or be sued in its corporate name and shall be competent to acquire, hold and dispose of any property, both movable and immovable, to enter into contacts and to do all things necessary for the purposes of this Act.

Every owner or occupier of any land or building shall file a statement before the Board in such manner and within such time specifying such particulars as may be prescribed.

Any person who— (1) fails to file the statement referred to in section 100I within the prescribed period, or files a false statement, or (2) fails to produce the accounts, registers or documents or to furnish the information relating thereto when so required under section 100Q shall be punishable with fine which may extend to one thousand rupees and when the offence is a continuing one, with a daily fine not less than fifty rupees per day during the period of continuance of the offence.

(1) When the valuation under section 100L of the lands and buildings in any area has been completed, the Board shall cause such valuation list and the amount of property tax to be entered in a list. (2) The Board shall publish the draft valuation list, prepared under sub-section (1), in such manner, as may be prescribed and shall specify a date within which an application for objection to the draft valuation list may be filed. (3) After the expiry of the date specified in sub-section (2) and within such period thereafter as may be prescribed, the objection of any entry in the draft valuation list shall be determined after giving the applicant an opportunity of being heard, by such officer or officers of the Board as may be specified by the Board in this behalf. (4) The objection shall be filed and determined in such manner as may be prescribed. (5) Notwithstanding anything contained in this Act, no application under sub-section (4) shall be entertained unless the amount of property tax on the previous valuation of the land or building as aforesaid has been paid or deposited in the office of the Municipality, before the application is filed, and every such application shall fall unless the amount of property tax on the previous valuation is continued to be paid or deposited in the office of the Municipality, as the case may be, till such application is finally disposed of.

(1) The expenditure incurred by the Board for meeting the salaries and allowances including contingencies of the Chairperson, members, Secretary, officers and employees serving under or for the Board shall be defrayed out of the Fund to be provided by the State Government. (2) The expenditure towards contingencies for undertaking normal activities of the Board shall be met out of the fund provided by the State Government.

(1) The Board shall prepare each year in such form and within such time, as may be prescribed, a budget in respect of the ensuing financial year, showing the estimated receipts and expenditure and shall forward a copy of the same to State Government for approval. (2) The State Government may, in according such approval, make such additions alterations, and modifications thereon as it thinks fit: Provided that before making such additions, alterations or modifications the State Government shall give the Board an opportunity to express its views thereon within such period as may be prescribed.

(1) The Board shall cause its accounts to be audited annually by an auditor to be appointed by the State Government and the auditor so appointed shall have the right to demand the production of books, accounts, documents and other papers of the Board. (2) The annual accounts prepared as per provisions of sub-section (2) of section 100W shall be placed to the auditor for audit. As soon as the accounts have been audited, the Board shall send a copy thereof together with a copy of the report of the auditor to the State Government. (3) The Board shall comply with such directions as the State Government may, after perusal of the report of the auditor, think fit to issue in this behalf. (4) The Board shall pay out of the fund such sum as may be determined by the State Government by way of fees if any for such a audit. (5) The State Government should place the annual report of the Board together with the audit report before the State Legislature.

(1) The Board may delegate any of its powers and functions including financial powers to the Chairman of the Board except the power under sub-section (1) of section 100G. (2) The Board may also delegate any of its powers or functions to any other officers of the Board by a resolution adopted by it in his behalf.