Schedule XIII

PENALTIES Explanation. – The entries in column 2 of the following Table headed “subject” are not intended as definitions of the offences prescribed in the provisions mentioned in the column 1 or even as abstracts of those provisions, but are inserted merely as reference to the subject thereof. Section, sub-section or clauses Subject Fine which may be imposed Daily fine which may be imposed (1) (2) (3) (4) *Section 95 sub-section (1) Interested councillor voting or taking part in discussion. 100 .. **[Section 140 Failure to give notice of transfer of title or to produce documents. 100 .. Section 141 sub-section (1) Failure to send notice to Commissioner after completion of construction or reconstruction of building. 100 .. Section 143 sub-section (1) Failure of owner or occupier to furnish return of rent, etc. 100 .. Section 149 Failure of owner or occupier to obey, requisition to furnish list of persons carrying on profession, art, etc. 200 ..] *[Section 150 Failure of employer or head of an office, firm or company to obey requisition to furnish list of persons in his employ. 200 .. Section 153 Unlawful advertisement 50 10] **[Section 206 Failure to obey requisition by auditor to attend, give guidance or produce documents. 100 25 Section 219 Trespassing on premises connected with the water supply. 100 .. The section came into force on the 26th day of January, 1974 vide Extraordinary Gazette No. 11, dated 17th January 1974. ** The section came into force on the 1st day of August, 1976 vide Extraordinary Gazette No. 342, dated 29th July 1976. (1) (2) (3) (4) Section 222 Failure to maintain house connections in conformity with bye-laws and regulations. 100 10 Section 223 sub-section (2) Failure to obey requisition to make house connections. 100 10 Section 231 sub-section (1) Failure to maintain house drains, etc., in conformity with bye-laws and regulations. 50 10 Section 231; sub-sections (3) and (4) Failure to obey requisition as to house drainage. 50 10 Section 232; sub-section (1) clause (b) Failure to obey direction as to limited use of drain or notice requiring construction of distinct drain. 50 .. Section 234 Unlawful construction of building over public drain. 500 ..] *[Section 235 Failure to obey requisition regarding culverts, etc., or to keep them free from obstruction. 100 .. Section 236 Failure to obey requisition to maintain troughs and pipes for catching etc., water from roof or other part of building. 50 10] **Section 238 Failure to obey requisition to provide flushout or other latrines or to remove flushout or other latrines to another site and failure to keep flushout or other latrines clean and in proper order. 100 10 Section 239 Failure to provide flushout to provide or other latrines for premises used by large number of people or to keep them clean and in proper order 200 60 Section 240 Failure to obey requisition to provide flushout or other latrines for market, cattle-stand, cart-stand, etc., or to keep them clean and in proper order. 200 60] The section came into force on the 1st day of August, 1976 vide Extraordinary Gazette No. 342, dated 29th July 1976. ** The section came into force on the 26th day of January, 1974 vide Extraordinary Gazette No. 11, (1) (2) (3) (4) *[Section 241 Failure to construct flushout or other latrines so as to screen persons using them from view. 40 .. Section 243 Making connection with mains without permission. 300 .. Section 247 Improper disposal of carcasses, rubbish and filth. 20 .. Section 248 Allowing filth to accumulate on premises for more than twenty-four hours, etc. 20 in the case of residential buildings and 40 in the case of hotels and lodges .. Section 249 Allowing filth to flow in streets. 10 .. Section 250 Using cart without cover in removal of filth, etc. 20 .. Section 251 Throwing rubbish or filth into drains. 20 .. Section 258 Building within regular lines of streets. 1,000 200 Section 259 sub-section (1) Failure to obey orders to set back buildings. 500 .. Section 264 Unlawful displacement, etc., of pavement or fences, posts and other materials of public street. 100 -- Section 266 Failure to provide streets, etc., on building sites prior to disposes. 300 15] *[Section 267 sub-section (3) Unlawful making or laying of new private street. 500 .. Section 270 Failure to obey requisition to metal etc., in a private street. 200 .. Section 272 Building wall or erecting fence, etc., in a street. 200 .. Section 273 Allowing doors, ground floor windows, etc., to open outwards without licence or contrary to notice. 20 .. Section 274 Failure to remove permanent encroachment. 300 30 • The section came into force on the 26th day of January, 1974 vide Extraordinary Gazette No. 11, (1) (2) (3) (4) Section 275 Failure to remove a temporary encroachment. 100 15 Section 278 Unlawful removal of bar or storing timber, etc., or removal or extinction of light. 40 .. Section 279 Unlawful making of hole or placing of obstruction in street. 100 30 Section 280 Construction, etc., of building without licence where street or footway is likely to be obstructed. Failure to fence, etc., such building while under repair or failure to remove obstruction. 100; 100 30; ..] *[Section 281 Failure to remove obstruction caused in street by fall of trees, etc., within 12 hours of all. 100 .. Section 282 sub-section (3) Unlawful destruction, etc., of name of street. 40 .. Section 283 sub-section (2) Unlawful destruction, etc., of number of building. 5 .. Section 283 sub-section (3) Failure to replace number when required to do so. 40 .. Section 284 sub-section (1) Plying hand cart, etc., without licence 50 ..] **[Section 287 sub-section (5) Constructing or reconstructing building contrary to declaration issued by council. 300 ..] Section 288 sub-section (1) Failure to obey requisition to round or splay off buildings at corners of street. 200 100 Section 289 Construction of external roofs, etc., with inflammable materials. 100 30 Section 290 Construction of door or window, etc., to open outward on public streets. 40 .. Section 312 Failure to keep external walls of premises in proper repair. 40 20 **[Section 317 sub-section (1) Failure to obey requisition to take down, repair or secure dangerous structure. 500 .. Section 318 sub-section (1) Failure to obey requisition to secure, lop or cut down dangerous trees. 100 ..] ** The section came into force on the 12th day of September, 1974 vide Extraordinary Gazette No. 122, dated 12th September, 1974. • The section came into force on the 26th day of January, 1974 vide Extraordinary Gazette No. 11, dated 17th January 1974. (1) (2) (3) (4) *[Section 319 Failure to obey requisition to repair, etc., tank or other place dangerous to passersby or persons living in neighbourhood. 100 203 Section 320 Failure to obey requisition to stop dangerous quarrying. 200 20 Section 321 Failure to obey notice regarding precautions against fire. 200 20 Section 322 sub-section; (1) Constructing well, etc., without permission. 100 .. Section 322 sub-section; (3) Failure to obey notice to fill up, demolish well, etc, 100 .. Section 323 Failure to obey requisition to fill up etc., tank or well, or drain of water, etc., 100 20 Section 324 Cultivating contrary to prohibition or regulations. 500 .. Section 325 Failure to obey requisition to clean or close, etc., tank, well or other source of water used for drinking. 100 20] *[Section 327 Unlawful washing and fishing in river, etc., after prohibition or contrary to regulations. 50 .. Section 329 Washing of clothes by washermen at unauthorised places. 20 .. Section 330 Defiling water of tanks, etc., 50 .. Section 331 Failure to obey requisition to enclose, clear or clean untenanted premises. 50 20 Section 332 Failure to obey requisition to clear or clean, etc., building or land in filthy state or overgrown with noxious vegetation. 50 20 Section 333 Failure to obey requisition to fence building or land or trim, prune or cut hedges and trees or lower an enclosing wall. 50 10 Section 334 Failure to obey requisition to lime wash or otherwise cleanse building. 50 10 Section 335 Failure to obey requisition to execute work or take other action with respect to insanitary building. 150 in the case of building and 50 in the case of hut 20 in the case of building and 10 in the case of hut • The section came into force on the 26th day of January, 1974 vide Extraordinary Gazette No. 11, dated 17th January 1974. (1) (2) (3) (4) Section 336 sub-section (2) Using or allowing the use of buildings unfit for human habitation after prohibition. 40 for each day .. Section 336 sub-section (4) Failure to obey requisition to demolish the same. 40 for each day ..] *[Section 337 sub-section (1) Allowing overcrowding in building after order to abate same. 10 for each day .. Section 337 sub-section (4) Failure to obey requisition to vacate over-crowded building or room 10 for each day .. Section 338 Feeding animals on filth 50 .. Section 339 Unlawful keeping of animal or bird so as to be a nuisance or danger. 20 15 Section 345 Use of place as stable, cattle-stand etc., without licence or contrary to licence. 100 30 Section 346 Construction or maintenance of stable, cattle-shed, etc., contrary to Act or rules, bye-laws, regulations and orders made thereunder. 100 30 Section 347 Use of place as stable, cattle-shed, etc., contrary to notice issued by Commissioner. 200 100] *[Section 348 Use of place as place of public resort or entertainment without licence or contrary to licence. 500 30] **[Section 355 sub-section (1) Using a place for any of the purposes specified in Schedule III without licence or contrary to licence. 200 60 Section 356 Unlawful erection of factory, workshop, etc., 1,000 300 Section 357 Disobedience of order regarding abatement of nuisance. 200 300] *[Section 362 Use of place as slaughter house without licence or contrary to licence. 300 150 • The section came into force on the 26th day of January, 1974 vide Extraordinary Gazette No. 11, dated 17th January 1974. ** The section came into force on the 12th of September, 1974 vide Extraordinary Gazette No. 122, dated 12th September, 1974. (1) (2) (3) (4) Section 364 Slaughter of animals for sale as food or skinning or cutting up of carcasses or drying skin so as to cause a nuisance. 20 for every animal, carcass or skin. -- Section 366 Carrying on milk trade without licence or contrary to licence. 50 15 Section 367 Obstructing a person in the use of a market. 200 -- Section 369 Sale or exposure for sale in public market of animal or article without permission or contrary to permission. 20 -- Section 370 Opening or keeping open private market without licence or contrary to licence. 500 200 Section 372 Sale or exposure for sale of animal or article in unlicensed private market. 20 40] *[Section 373 Failure to obey direction to construct approaches, drains, etc., to private markets or to pave them, etc., 100 -- Section 374 sub-section (2) Opening or keeping open of private market after suspension or refusal of licence for default to carry out works. 20 for each day -- Section 375 Nuisances in private markets 20 -- Section 379 Carrying on butcher’s, fish monger’s or poulterer’s trade without licence, etc. 100 30 Section 380 Sale or exposure for sale of animal, bird or article in public street. 10 -- Section 383 Using a public place or the sides of a public street as public landing place, etc. 300 60 Section 385 Opening or keeping open a new private cart-stand without licence or contrary to licence. 300 60 Section 390 Preventing the Commissioner or any person authorised by him from exercising his powers of entry, etc., 100 --] The Schedule, in so for as it relates to the regulating of milk trade was declared extended to the Commune Panchayats specified below w.e.f. 16th July 1974 vide Extraordinary Gazette No. 92 dated 22nd July 1974. 1. Oulgaret Commune Panchayat , 2. Ariyankuppam Commune Panchayat, 3. Villianur Commune Panchayat, 4 . Mannadipet Commune Panchayat, 5. Nettapakkam Commune Panchayat, 6. Bahour Commune Panchayat. • The section came into force on the 26th day of January, 1974 vide Extraordinary Gazette No. 11 dated 17th January 1974. (1) (2) (3) (4) *[Section 392 Removing or in any way interfering with an animal or article secured under section 391. 500 30] **[Section 396 sub-section (1) Opening etc., without licence a new place for the disposal of the dead. 200 200 Section 398 sub-section (3) Using or allowing the use of burial or burning ground which has not been registered, licensed or provided. 200 290 Section 399 Failure to give information of burials or burnings in burial or burning ground. 40 -- Section 400 sub-section (3) Burial or burning in a place after prohibition. 100 -- Section 401 Offences in respect of corpses. 100 -- Section 403 Failure for fencing, etc., of private burial grounds. 50 10 Section 404 Discharge of office of grave digger or attendant at place for disposal of dead without licence. 5 --] *[Section 425 Failure of medical practitioner or owner or occupier to give information of existence of infectious disease in private or public dwelling. 100 .. Section 427 Failure to obey requisition to clean or disinfect buildings or articles. 100 30 Section 428 sub-section (3) Washing of infected articles at unauthorised places. 50 -- Section 429 Giving, lending, etc., of infected articles 50 --] *[Section 430 Using water after prohibition 50 .. Section 432 Infected person carrying on occupation 50 .. Section 433 sub-section (1) Travelling of infected person in public conveyance without taking proper precautions against spread of disease. 50 .. Section 433 sub-section (2) Entry of infected person into public conveyance without notifying fact of infection. 50 .. • The section came into force on the 26th day of January, 1974 vide Extraordinary Gazette No. 11, dated 17th January 1974. ** The section came into force on the 1st day of August, 1976 vide Extraordinary Gazette No. 342, dated 29th July, 1976. (1) (2) (3) (4) Section 433 sub-section (3) Carrying infected person in public conveyances. 50 .. Section 434 Letting or sub-letting of infected building without previous disinfection, etc., 200 .. Section 435 Failure to close place of public entertainment. 200 200 Section 436 Sending infected minor to school or college. 50 .. Section 438 Failure to give information of small pox. 50 .. Section 439 Person entering municipality within forty days of inoculation for small-pox without certificate. 100 ..] *[Section 457 sub-section (9) Failure to produce licence or permission on request. 10 .. Section 461 Failure to obey summons 100 .. Section 469 sub-section (1) Failure of occupier to obey requisition to permit owner to comply with provisions of Act. 50 for each day -- Section 497 Obstruction of municipal council etc., 100 .. Section 498 Removing mark set up for indicating level, etc., 50 .. Section 499 Removal, etc., of notice exhibited by or under orders of the council. 100 .. Section 500 Unlawful removal of earth, sand or other material from land vested in the council or deposits of matter or encroachment in or on river-estuary, etc., 40 ..] **[SCHEDULE – XIV (See section 512-A) 1. Urban planning including town planning. 2. Regulation of land-use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water supply for domestic, industrial and commercial purposes. 6. Public health, sanitation, conservancy and solid waste management. 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. The section came into force on the 26th day of January, 1974 vide Extraordinary Gazette No. 11 dated 17th January 1974. ** Inserted new Schedule vide Act No.1 of 2007 w.e.f 10-3-2007 in Extraordinary Gazette Part–II No.10 dated 20th March 2007. 9. Safeguarding the interests of weaker sections of the society, including the handicapped and mentally retarded. 10. Slum improvement and upgradation. 11. Urban poverty alleviation. 12. Provision of urban amenities and facilities such as parks, gardens, playgrounds. 13. Promotion of cultural, educational and aesthetic aspects. 14. Burials and burial grounds, cremations, cremation grounds and electric crematoriums. 15. Cattle ponds, prevention of cruelty to animals. 16. Vital statistics, including registration of births and deaths. 17. Public amenities, including street lighting, parking lots, bus stops and public convenience. 18. Regulation of slaughter-houses and tanneries]. @[SCHEDULE – XV (See section 89-A) Part-A 1. Particulars of the Municipality. 2. A statement of the Boards, Councils, Committees and other bodies consisting of two or more persons constituted as its part for the purpose of its advice, and as to whether meetings of those Boards, Councils, Committees and other bodies are open to the public or the minutes of such meetings are accessible to public; 3. A directory of its officers and employees; 4. The particulars of officers who grant concessions, permits or authorisation for each activity. Part-B 1. Audited financial statements of Balance Sheet, Receipts and Expenditure and Cash Flow on a quarterly basis, within two months of the end of each quarter; and statutorily audited financial statements for the full financial year, within three months of the end of the financial year; 2. The service levels being provided for each of the services being undertaken by the Municipality; 3. Particulars of all plans, proposed expenditures, actual expenditures on major services provided or activities performed and reports on disbursements made. 4. Details of subsidy programmes on major services provided or activities performed by the Municipality, and the manner and criteria for identification of beneficiaries for such programmes; 5. Particulars of the Master Plan, City Development Plan or any other plan concerning the development of the municipal area; 6. The particulars of major works as may be prescribed, together with information on the value of works, time of completion, and details of contract; 7. The details of the municipal funds i.e., income generated in the previous year by the following:- (a) Taxes, duties, cess and surcharge, rent from the properties, fees from licences and permissions; (b) Taxes, duties, cess and surcharge, rent from the properties, fees from licences and permissions that remain uncollected and the reasons thereof; (c) Share of taxes levied by the Government and transferred to the Municipality and the grants released to the Municipality; (d) Grants released by the Government for implementation of the schemes, projects and plans assigned or entrusted to the Municipality, the nature and extent of utilisation; and (e) Money raised through donation or contribution from public or nonGovernmental agencies. 8. Annual budget allocated to each ward and such other information as may be prescribed.]. @ Inserted vide Act No. 1 of 2011 w.e.f 21.02.2011. STATEMENT OF OBJECTS AND REASONS FOR ACT NO.9 OF 1973 The ex-French Decree, dated 12th March, 1880 relating to municipalities which continues to be in force provides for a unitary structure of municipal administration for the urban as well as for the rural areas with the commune forming the basic unit of local self-Government. Ever since the de jure transfer took place, the question of bringing the municipal administration in the territory at par with the administration of such similar bodies elsewhere in the country has been under the consideration of the Government. There were also number of administrative and legal difficulties in the matter of levy and recovery of municipal taxes, removal of encroachment of municipal lands and execution of various developmental schemes requiring people’s participation. In view of these considerations, it has become expedient to enact a legislation for the establishment of municipalities in this territory on the same lines as are obtaining in the rest of the country. The present Bill seeks to enact such a law. The Notes on Clauses explain the provisions contained in the Bill. NOTES ON CLAUSES Chapter I (clauses 1 and 2). – This Chapter contains provisions relating to the commencement of the contemplated Bill and the definitions. The Bill when enacted will come into force in such area on such date as the Government may notify. Provision has also been made to bring into force various provisions of the Bill on different dates as may be found expedient to Government. Chapter II (clauses 3, 4 and 5). – This Chapter deals with the constitution and abolition of municipalities. Provision has been made for empowering the Government to notify any local area to be a municipality after publishing a proclamation of its intention to do so and inviting objections from any resident or tax payer of the local area to such proposal and considering them. Chapter III (clauses 6 to 14). – This Chapter relates to Constitution or appointment of municipal authorities. Municipality with a population of more than 1.00 lakh is proposed to be declared as Selection Grade, those with a population of more than 50,000 but not more than 1.00 lakh is proposed to be declared as First Grade, those with a population of more than 10,000 but not more than 50,000 is proposed to be declared as Second Grade, and others with population of 10,000 and below are proposed to be classified as Third Grade. Each municipality will have a municipal council, a Chairman, Vice-Chairman and a Commissioner for transacting the business of the municipality. The minimum number of councillors will be 30 and the maximum number will be 36 in the selection grade municipality, 15 and 20 respectively in the case of first grade municipality, 10 and 15 respectively in the case of second grade municipality and the Clause 7 dealing with classification of municipalities etc., has been substituted by Act 4 of 1994, section 5, w.e.f 22.4.1994. number of councillors in the case of third grade municipality will be 10. Seats are also reserved for members of Scheduled Castes and the number of seats so reserved will bear the same proportion to the total number of seats of the municipal council, as the population of Scheduled Castes bears to the total population in the municipality. All the councillors of every municipality will be elected and the normal term of office of the councillors is 5 years. It is also proposed to lay down that no councillor can be elected as Chairman of the municipal council unless he has attained the age of 25 years; besides, provision has been made to the effect that the municipal council should elect a Chairman within 30 days after the ordinary election to the council or within such further time as the Government may allow and even within this period no Chairman is elected, the Government will appoint one of the member of the council as Chairman until a new Chairman is elected by the council. Chapter IV (clauses 15 to 66). – This Chapter deals with the election of councillors and other related matters. The provisions relating to election of councillors follow closely the corresponding provisions in the Puducherry Municipal Councils (Elections) Act, 1966 (Act 1 of 1966) and also reflect many changes made in the Representation of People Act, 1951 (43 of 1951) till date. Special mention may be made of the clause 48 of the Bill which provides that no election held under this Bill when enacted will be called in question except by an election petition presented to the Election Tribunal duly constituted for the purpose. It has also been provided that an appeal from an order passed by the Election Tribunal will lie to the High Court. As is the case of Assembly elections held under the Representation of People Act 1951 (43 of 1951) no civil court will have jurisdiction to question the legality of any measure taken or of any decision given by the Returning Officer or any other officer appointed under the Bill when enacted in connection with an election. Provision has also been made for prohibiting the same person being selected for more than one ward in a municipality. Provision has also been made to prepare and publish electoral roll for any municipality. Chapter V (clauses 67 to 101). – This Chapter contains provisions relating to the powers and functions of the municipal council, Chairman and councillors and Commissioner. Detailed provisions have been made with regard to the obligatory duties and discretionary functions of the municipal council. It also provides for election as well as for resignation of Chairman and ViceChairman of the municipal council and lays down their respective functions. The council is empowered to appoint committees for the transaction of certain types of municipal business. It also provides for the conduct of business of the meeting of the municipal council. Provision is being made for the vesting of public streets and appurtenances and vacant lands belonging to the Government in the municipal council. It is proposed to provide that the power of making contract on behalf of the municipal council in respect of contract the value of which does not exceed 1,000 will rest with the Standing Committee whereas in respect of the contract the value of which exceeds Rs. 1,000 the sanction of council will be necessary. Provision has been made to make it incumbent on the part of every municipality to send an Administration Report every year with stipulations that the Government can make observations in respect of matters contained in the report and the municipal council is bound to consider them at a meeting. Provision has also been made in this Chapter to enable the Commissioner to function as Chief Executive Officer of the municipal council. Special reference may be made to the emergency powers of the Commissioner whereunder he has been given the power of ordering the execution of any work or in the alternative, stopping the doing of a particular work if either step is considered necessary in the interest of the public safety. He is also entitled to attend the meeting of the municipal council though he is debarred from voting at it. The powers of the Commissioner include powers to incur petty contingent expenditure, exercise complete control over the officers and servants of the municipal council. Chapter VI (clauses 102 to 110). – This Chapter deals with the controlling authorities and powers. Provisions has been made for the appointment of a Director of municipal administration and such number of supervisory officers as may be necessary for inspecting and superintending the operations of the municipal council so that the Government would be in a position to have a close watch over the activities of the municipal council and to intervene effectively when the municipal affairs are mismanaged. Sufficient powers have been given to the Director so that he can discharge the functions properly. It is proposed to provide that the power of the Government to cancel resolutions, permissions etc., of the municipal council is relatable in respect of contravention or violation not only of the municipal law but also of any other enactments or any rule, notification, regulation, or bye-law made or issued under such other enactment, which is considered by the Government to be otherwise undesirable. Provision has also been made to empower the Government to remove the Chairman or Vice-Chairman of a municipal council who wilfully omits or refuses to carry out the provisions of the law or abuses powers vested in him and to empower the Government to dissolve or supersede a municipal council for a period not exceeding one year in certain extraordinary circumstances. Chapter VII (clauses 111 to 117). – This Chapter contains provisions relating to municipal establishment. It is proposed to provide that the appointment of municipal health officer and municipal engineer should be made by Government themselves without reference to the municipal council and that the Government will be competent to regulate the method of recruitment and conditions of service of the above mentioned officers. In regard to other categories of municipal officers and servants, while the council is competent to create such posts of officers and servants for efficient execution of its duties with prior Government sanction, the Government have retained the power to make rules to regulate the qualifications, pay, allowances, discipline, conduct, other conditions of service, method of recruitment, and authority competent to appoint such officers and servants of municipal councils. Provision has also been made for the provincialisation of any class of municipal officers and servants as well as for the transfer of officers and servants of a municipality to the service of any other municipality, etc. Chapter VIII (clauses 118 to 192). – This Chapter enumerates the various compulsory taxes and optional taxes that a municipal council could levy and the nature of the taxes. The compulsory taxes are property tax, profession tax, tax on advertisement other than advertisement published in the newspapers, duties on certain transfer of immovable properties in shape of additional stamp duty and tax on entertainments. The optional taxes are duty on toddy trees in the form of additional excise duty on toddy trees, tax on buildings and lands used for certain specified trades and industries, toll on animals and vehicles, any other tax which the Legislature of the Union territory has power to impose. Procedure for levy of these taxes is also provided for in this Chapter. In pursuance of the recommendations made by Zakaria Committee on the augmentation of finances of urban local bodies which have been accepted by the Central Council of Local Self Government, provision has been made to appoint by Government valuation officers for assessment of annual value of lands and buildings subject to the levy of property tax and to require each municipal council to pay to Government such sum out of its revenue for the services rendered by such valuation officers as the Government may by order determine. It is proposed to provide that the property tax assessed upon any premises will be primarily leviable from the lessor if the premises are let and from superior lessor if the premises are sub-let, from the persons in whom the right to let the premises vest, if they are unlet, from the person in possession of the premises if they are not let out to him. Provision has also been made for apportionment of responsibility for property tax when the premises assessed are let or sub-let between the occupier, tenants, and owners, as the case may be. Provision has also been made in this Chapter enabling the Commissioner to call upon heads of office and other employers to deduct the profession tax from the salary or wages payable to persons employed by them and pay it over to the council. In order to augment the financial resources of the municipality, it is proposed to levy a tax on buildings and lands used for certain specified trades and industries. This levy will be in addition to the property tax and the licence fees in respect of those industries and trades. As a sequel to the recommendation of Zakaria Committee on augmentation of financial resources of local bodies and in keeping with the scheme of distribution of taxing powers between local bodies and Government as is obtaining in Tamil Nadu, and elsewhere in the country, it is proposed to empower the municipal councils to levy entertainments tax and show tax at rates the maxima and minima whereof are specified by Government. Provision has also been made for the recovery of taxes, fees, cesses and other dues on the analogy of the recovery procedure contained in the Puducherry Revenue Recovery Act, 1970 (No.14 of 1970). In order to secure prompt payment of taxes, it is proposed to provide for the levy of interest by Commissioner, if the tax is not paid within 15 days from the date on which the tax is due subject, however, to the condition that the maximum rate of interest does not exceed 10 per cent per annum. Provision has been made in this Chapter enabling any person to appeal against any claim for taxes or other dues duly made before such authority as may be prescribed. Chapter IX (clauses 193 to 215). – This Chapter deals with the constitution of municipal fund, authorised objects of expenditure, budget and appointment of auditors of accounts and their powers. Provision has been made in this Chapter enabling the Government to contribute to the funds of any municipality by way of such grant and subject to such terms and conditions for the various purposes mentioned therein. Chapter X (clauses 216 to 244). – This Chapter contains provisions relating to water supply, lighting and drainage. Provision has also been made empowering the Commissioner to insist upon construction of flushout latrines or ordinary latrines a he may choose, in buildings, factories, markets. Chapter XI (clauses 245 to 251). – This Chapter deals with scavenging to be done by the municipality. Chapter XII (clauses 252 to 284). – This Chapter contains provision relating to streets in the municipality. Provision has been made empowering the council to declare any street or part thereof as a public street. Provision is also being made to the effect that the prior approval of the prescribed authority is necessary while streets are named or numbered by the municipal council. Chapter XIII (clauses 285 to 316). – This Chapter deals with the building regulations. Chapter XIV (clauses 317 to 342). – This Chapter deals with nuisances. It empowers the Commissioner to remove public nuisance and to take such measures as are necessary for the promotion of public safety. Chapter XV (clauses 343 to 404). – This Chapter deals with the licenses and fees. Detailed provisions have been made empowering the council or Commissioner to control places of public resorts and entertainments, trades, industries and factories, slaughter-houses, milk trade, markets, etc., cart-stands, porters and to regulate inspection of places for sale, disposal of the dead. Particular mention may be made of the provisions that no person shall be buried or burnt except on the production of burial or cremation permits by such prescribed authority in consonance with the practice followed since the days of French regime. Chapter XVI (clauses 405 to 413). – This Chapter empowers the municipal council to establish cattle pounds in supersession of the Cattle Trespass Act, 1871 (Central Act 1 of 1871). Chapter XVII (clauses 414 to 423). – This Chapter deals with the eviction of persons, who will be in unauthorised occupation of municipal premises. The proposed provisions are modelled on the corresponding provisions in the Public Premises Eviction of Unauthorised Occupants Act, 1958 (Central Act 32 of 1958). Chapter XVIII (clauses 424 to 439). – This Chapter deals with the prevention of disease. Chapter XIX (clauses 440 to 448). – This Chapter contains provisions relating to subsidiary legislation namely, rules, bye-laws, and regulations. The delegation of legislative power is of normal character only. Chapter XX (clauses 449 to 456). – This Chapter lays down the various penalties which could be imposed for contravention of the provisions of this Bill when enacted and the rules proposed to be made thereunder. Chapter XXI (clauses 457 to 504). – This Chapter deals with the provisions relating to the procedure and other related matters. Provision has been made to the effect that in case where the municipal council does not accord its approval for the institution of any suit or legal proceedings, the Commissioner may report the case to the Government who will make such necessary order after giving the municipal council a reasonable opportunity to offer its views in the matter. Provision has also been made in this Chapter to confer power on the Government to revise the order or proceedings recorded under the provision of this legislation by certain authorities or officers. Provision is being made in the legislation conferring power on the Government to make suitable provisions by order, when a municipality is created or altered. Chapter XXII (clauses 505 to 513). – This Chapter deals with repeals and transitory provisions. Provisions have been made for smooth change over from the present system of local self-Government. Provision has been made in the legislation conferring power on the Government to pass orders for removing any difficulty which may arise in giving effect to the provisions of the Bill when enacted. Provision has also been made empowering the Government to exempt any municipality from the operation of any of the provisions of the Bill when enacted. +Schedule I .. This schedule contains the table showing number of councillors and class of municipal councils.