Amendment of : In Section 253 of the Principal Act, a new section 253-A shall be inserted, Section 253 namely:-

“253-A. Default in submission of Returns :

1. (1) If any owner or other person, liable to pay the property tax under this Act and Rules framed there under, fails to submit the selfassessment returns and pay such property tax together with interest, if any,
2. (2) If, after the assessment of annual value of any land or building is finally made under this Act, the payment on self-assessment under this Act and Rules framed there under is found to be less than that of the amount payable by the assessee, the assessee shall pay the difference within the stipulated period as prescribed under the Rules, from the date of final assessment, failing which recovery shall be made in accordance with the provisions of this Act, but, after the final assessment, if it is found that the assessee has paid excess amount, such excess amount shall be adjusted against the tax payable by the assessee.” 19. Amendment of : Section 341 of the Principal Act shall be substituted by the following, namely: Section 341 “341.Preparation of master plan and detailed strategic zonal/ ward development plan and zoning regulations”
3. (1) Civic and Utilities & Facilities Surveys of, and Master Plan for, Aizawl and other Municipal Areas –
   • (a) The Board of Councilors with the help of its Urban Planning shall as soon as may be, carry out a civic and utilities & facilities surveys of, and prepare a Master Plan for planned development of municipal areas.
   • (b) The Master Plan shall -
     • (i) define the various zones or wards into which municipal areas may be divided for the purpose of development and indicate the manner in which the land in each zone is proposed to be used (whether by carrying out thereon of development or otherwise) and the stages by which any such development shall be carried out; and
     • (ii) serve as a basic pattern of frame-work within which the Detailed Strategic Zonal/Ward Development Plans of the various Zones/Wards may be prepared.
   • (c) The Master Plan may provide for any other matter which is necessary for proper planned development and implementation of municipal areas.
   • (d) If, prior to the commencement of this Act, a Master Plan has been prepared for municipal areas and the same has been approved by the State Government, the Board of Councillors may, with the approval of the State Government, adopt the said Master Plan with or without modification as the Board of Councillors may think fit.
4. (2) Detailed Strategic Zonal/Ward Development Plan and Zoning Regulations -
   • (a) Simultaneously with the preparation of the Master Plan or as soon as may be thereafter, the Board of Councillors with the help of its Urban Planning shall proceed with the preparation of a Detailed Strategic Zonal/Ward Development Plan and Regulations to be a rolling plan for a period to be specified by a municipality for each of the zones/wards into which municipal areas may be divided for the purpose of implementation of Master Plan.
   • (b) A Detailed Strategic Zonal/Ward Development Plan may - i. contain a site-plan and use - plan for the development and regulations of the zone/ward and show the approximate locations and extents of land-use and infrastructure proposed in the zone/ward for such things as public buildings and other public works and utilities, roads, housing, recreation, industry, business, markets, schools, hospitals and public and private open spaces and other categories of public and private uses; ii. specify the standards of population density and building density; iii. show every area in the zone/ward which may, in opinion of the Board of Councillors, be required or declared for development or redevelopment including phasing and identification of responsible or implementing agencies; and iv. in particular, contain provisions regarding all or any of the following matters, namely:-
   • (a) the division of any site into plots for the erection of buildings;
   • (b) the allotment or reservation of land for roads, open spaces, gardens, recreation grounds, schools, markets and other public purposes, and conservation of landslide prone areas including undevelopable areas due to steep slopes;
   • (c) the development of any area into a township or colony and the restrictions and conditions subject to which such development may be undertaken or carried out;
   • (d) the erection of building on any site and the restrictions and conditions in regard to the open space to be maintained in or around buildings and height and character of buildings;
   • (e) the alignment of buildings on any site;
   • (f) the architectural feature of the elevation or frontage of any building to be erected on any site;
   • (g) the number of residential buildings which may be erected on any plot or site ;
   • (h) the amenities to be provided in relation to any site or buildings on such site whether before or after the erection of building and the person or authority by whom or at whose expenses such amenities are to be provided;
     • (i) the prohibitions or restrictions regarding erection of shops, workshops, warehouses or factories or building or a specified architectural feature orbuildings designed for particular purposes in the locality;
   • (j) the maintenance of walls, fences, hedges or any other structural or architectural construction and the height at which they shall be maintained;
   • (k) the restrictions regarding the use of any site or land or buildings due to steep slope and landslide prone areas; and
   • (l) any other matter which is necessary or expedient for the proper development and regulation of the zone/ward or any area thereof according to plan and for preventing buildings being erected haphazardly in such zone/ward or area.
5. (3) Procedure to be followed in the Preparation and Approval of Plans - a) Before preparing any Plan finally and submitting it to the State Government for approval, the Board of Councillors shall prepare a plan in draft and publish it by making a copy thereof available for inspection and publishing a notice in such form and manner as may be prescribed by rules made in this behalf inviting objections and suggestions within 60 days from the date of first publication of the notice from any person with respect to the draft plan before such date as may be specified in the notice. b) The Board of Councillors shall also give reasonable opportunities to every local authority within whose local limits any land touched by the plan is situated to make any representation with respect to the plan. c) After considering all objections, suggestions and representations that may have been received by the Board of Councillors, the Board of Councillors shall finally prepare the plan and submit to the State Government for its approval. d) Subject to the foregoing provisions of this section, the State Government may direct the Board of Councillors to furnish such information as the Government may require for the purpose of approving any plan submitted to it under this section.
6. (4) Submission of Plans to the State Government for Approval – a) In this section and in sub-sections (3), (4), and (6) and (7) the word “plan” means the Master Plan as well as the Detailed Strategic Zonal/Ward Development Plan for zone/ ward. b) Every plan shall, as soon as may be after its preparation, be submitted by the Board of Councillors to the State Government for approval, and State Government may either approve the Plan without modifications or with such modifications as it may consider necessary or reject the plan with directions to the Board of Councillors to prepare a fresh plan according to such directions.
7. (5) Date of Operation of Approved Plans – Immediately after a plan has been approved by the State Government, the Board of Councillors shall publish, in such manner as the State Government may specify, a notice stating that a plan has been approved and naming a place where a copy of the Plan may be inspected at all reasonable hours and upon the date of the first publication of the aforesaid notice the plan shall come into operation.
8. (6) Amendment of the Master Plan and the Detailed Strategic Zonal/Ward Development Plan and Zoning Regulations – a) The Board of Councillors may make any amendment to the Master Plan or the Detailed Strategic Zonal/Ward Development Plan as it thinks fit, being amendments which, in its opinion, Joes not effect important alterations in the character of the plan and which does not relate to the extent of land-users or the standards of population density. b) The State Government may make any amendments in the Master Plan or the Detailed Strategic Zonal/Ward Development Plan whether such amendments are of the nature specified in sub-section (1) or otherwise. c) Before making any amendments in the Plan, the Board of Councillors , as the case may be, the State Government shall publish a notice in such form and manner as may be prescribed by rules made in this behalf inviting objections and suggestions within 60 days from the date of first publication of the notice from any person with respect to the proposed amendments before such date as may be specified in the notice and shall consider all objections and suggestions that may be received by the Board of Councillors or the State Government. d) Every amendments made under the provisions of this section shall be published in such manner as the Board of Councillors or the State Government, as the case may be, may specify and the amendments shall come into operation either on the date of the publication or on such other date as the Board of Councillors or the State Government as the case may be, may fix. e) When the Board of Councillors makes any amendments to the Plan under sub-section (1) it shall report to the State Government with full particulars of such amendments within thirty days of the date on which such amendments come into operation. f) If any question arises whether the amendments proposed to be made by the Board of Councillors which effects important alterations in the character of the plan or whether they relate to the extent of land-uses or the standards of population density, it shall be referred to the State Government whose decision thereon shall be final. g) Any reference in any other chapter, except chapter xxii, to the Master plan or the Detailed Strategic Zonal/Ward Development plan shall be construed as a reference to the Master plan or the Detailed Strategic Zonal/Ward Development plan as amended under the provisions of this section.
9. (7) Development and control of land use and construction of buildings -
   • (a) After the approval of Master Plan, Detailed Strategic Zonal/ Ward Development Plan and Zoning Regulations under this Act, no development and construction of buildings or no layout plan for sub-division of any plot under section 123 or no project/scheme shall be undertaken or carried out in any area within Aizawl and other Municipal Areas by any person or body (including a department of State Government) unless development permission for such development or project/ scheme has been obtained in writing from the Board of Councillors in accordance with the provisions of this Act.
   • (b) After the coming into operation of any of the Plans in any area no development or project and construction of buildings under this Act shall be undertaken or carried out in that area unless such development is also in accordance with such plans and permission is actually obtained from the Board of Councillors or authorized competent personal.
   • (c) Notwithstanding anything contained in clauses (a) and (b) development of any land begun by any department of State Government or any local authority before the commencement of this Act may be completed by that department or local authority without compliance with the requirements of those sections and sub-sections.
10. (8) Application for Development Permission – a) Every person or body (including a department of State Government) desiring to obtain permission for development of site or land or project development permission referred to in sub-section (7) shall make an application in writing to the Board of Councillors in such form and containing layout plan under section 123 and such particulars in respect of the development to which the application related as may be prescribed by regulations. b) Every application under clause (a) shall be accompanied by such fee as may be prescribed by rules.Provided that no such fee shall be necessary in the case of an application made by a department of the State Government. c) On receipt of an application for development permission under clause (a) the Board of Councillors after making such inquiry as it considers necessary in relation to any matter specified in clause (b) sub-section (2) or in relation to any other matter, shall, by order in writing, either grant development permission, subject to such conditions, if any, as may be specified in the order or refuse to grant such development permission. Provided that before making an order refusing such development permission, the applicant shall be given a reasonable opportunity to show cause why the development permission should not be refused. d) Where development permission is refused, the grounds of such refusal shall be recorded in writing and communicated to the applicant in the manner prescribed by regulations. e) The Board of Councillors shall keep in such form as may be prescribed by regulations a register of applications for development permission under this section. f) The said register shall contain such particulars including information as of the manner in which applications for development permission have been dealt with as may be prescribed by regulations and shall be available for inspection by any member of the public at all reasonable hours on payment of such fee not exceeding rupees five as may be prescribed by regulations. g) Where development permission is refused under this section, the applicant or any person claiming through him shall not be entitled to get refund of the fee paid on the application for development permission but the Board of Councillors may, on application for refund being made within three months of the communication of the grounds of the refusal under clause (d) direct refund of such portion of the fee as it seems proper in the circumstances of the case.
11. (9) User of land and construction of buildings in contravention of Plans After the coming into operation of any of the Plans in a Zone/ Ward no person shall use or permit to be used any land or building in that Zone/Ward accept in conformity with such plan, otherwise the relevant sections of this Act shall apply in such cases. Provided that it shall be lawful to continue to use, upon such terms and conditions as may be prescribed by regulations made in this behalf, any land or building for the purpose, and the extent to which it is being used upon the date on which such plan comes into force.”