The Sikkim Motor Vehicles Taxation (Amendment) Act, 1987

(1) This Act may be called the Sikkim Motor Vehicles Taxation (Amendment) Act, 1987. (2) It extends to the whole of Sikkim. (3) It shall come into force on such date as the State Government may, by notification, appoint.

In this Act, unless the context otherwise requires- (a) "motor vehicle" includes a vehicle, carriage or other means of conveyance propelled or which may be propelled, on a road by electrical or mechanical power either entirely or partially; (b) "notification" means a notification published in the Official Gazette; (c) "prescribed" means prescribed by rules made under this Act; (d) "tax" means the tax imposed under this Act; (e) "Taxation Officer" means an Officer authorised by the State Government to perform the duties and exercise the powers conferred upon such officer by this Act; (f) "tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion), and includes a motor vehicle used for towing disabled vehicles but does not include a road roller; (g) Words and expressions used herein and not defined but defined in the Sikkim Motor Vehicles Act, 1957 shall have the meanings respectively assigned to them in that Act.

In the principal Act, for the existing Section 9, the following new Section shall be and shall be deemed always to have been substituted. "Receipt for tax. 9. (1). Every person paying the tax or additional tax in respect of any motor vehicle shall be granted and delivered a receipt in which shall be specified the particulars of the tax paid

(1) A tax at the rate specified in the Schedule shall be imposed and levied on all motor vehicles used or kept for use in Sikkim. Explanation--For the purposes of this Act,- (i) a person who keeps a motor vehicle of which the certificate of registration is current shall be deemed to keep such vehicle for use; and (ii) "use" included letting on hire otherwise than on a hire purchase. (2) The tax imposed under sub-section (1) shall be payable for the year in advance by the person by whom a motor vehicle is used or kept for use: Provided that Taxation Officer may allow payment of the tax for one or more quarterly periods at the rate, for each such quarterly periods, of one quarter of the tax payable for the year : Provided further that in the case of a motor vehicle registered outside Sikkim whether temporarily under section 25 of the Motor Vehicles Act, 1939 or otherwise, which is used or kept for use in Sikkim temporarily, the tax shall be payable for every week or part thereof, for which the motor vehicle is so used or kept for use in Sikkim, at the rate of one-fifty second part of the tax payable for the year, per week. (3) If the Taxation Officer is satisfied that the certificate of registration and the token delivered under section 10 on payment of the tax for the year in respect of a motor vehicle has been surrendered or that a motor vehicle has not been used or kept for use for any complete calender month in the year, he shall, on application made under section 6 refund or remit in respect of the said vehicle one-twelfth of the tax payable for the year for every complete calender month for which the said vehicle has not been used or kept for use : Provided that where a motor vehicle, other than a motor vehicle for the transport of goods or plying for hire for the carriage of passengers, has not been used for any period in Sikkim by reason of its being removed and kept outside Sikkim during such period, the Taxation Officer shall not refund or remit in respect of the said vehicle any portion of the tax for the quarterly period during which the said vehicle is so removed. (4) If any person fails to deliver a declaration or additional declaration in accordance with the provisions of section 7, the Taxation Officer may after making such inquiry as he thinks fit and after giving an opportunity to such person to be heard, require him to pay any tax or additional tax which the Taxation Officer may find such person liable to pay under the provisions of this Act and may also impose on him a penalty which may extend to half the amount of the tax to which he is found liable.

Every person who brings into Sikkim any motor vehicle registered outside Sikkim whether temporarily under section 25 of the Motor Vehicles Act, 1939 or otherwise, and uses or keeps for use such vehicle in Sikkim shall submit to the Taxation Officer a report thereof within such time, in such form and containing such particulars as may be specified by the State Government by a notification.

A person claiming refund or remission of tax under sub-section (3) of section 4 shall, within such time as may be specified by the State Government by a notification, make to the Taxation Officer an application in this behalf in writing which shall be accompanied by such documents as may be specified in such notification.

(1) Every person by whom a motor vehicle is used or kept for use shall fill up and sign a declaration in such form stating truly therein such particulars and shall deliver the declaration, as so filled up and signed, to the Taxation Officer within such time as may be specified by the State Government by a notification and shall pay to the Taxation Officer the tax which he appears by such declaration to be liable to pay in respect of such vehicle. (2) Where a motor vehicle is altered so as to render the person by whom such vehicle is used or kept for use liable to the payment of an additional tax under section 8, such person shall fill up and sign an additional declaration in such form showing the nature of the alteration made and containing such particulars and shall deliver such additional declaration, as so filled up and signed, to the Taxation Officer within such time as may be specified by the State Government by a notification and shall pay to the Taxation Officer the additional tax payable under section 8 which he appears by such additional declaration to be liable to pay in respect of such vehicle. (3) Every person who owns any motor vehicle which is let for hire otherwise than on a hire-purchase agreement shall, for the purposes of this Act, be deemed to be the person who keeps such vehicle for use.

Where any motor vehicle in respect of which the tax has been paid is altered in such a manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the person by whom such vehicle is used or kept for use shall be liable to pay an additional tax of a sum which is equal to the difference between the tax already paid in respect of such vehicle and the tax which is payable in respect of such vehicle after its being so altered, and the registering authority shall not grant a fresh certificate of registration or renew any certificate of registration in respect of such vehicle as so altered until such amount of tax has been paid.

The Taxation Officer shall grant and deliver to every person, who pays to him the tax or additional tax in respect of any motor vehicle a receipt in which shall be specified the particulars of the tax paid and such other particulars as may be prescribed.

(1) The Taxation Officer shall, at the time of granting a receipt for the tax, deliver to the person paying the tax a token in such form and containing such particulars as may be prescribed. (2) Every person to whom such token is delivered shall cause it to be exhibited in the prescribed manner on the vehicle in respect of which the tax is paid.

(1) Any person aggrieved by any order made by a Taxation Officer under this Act may prefer appeal against that order to such appellate authority appointed by the State Government in this behalf, in such manner, within such time and on payment of such fees as may be prescribed: Provided that an appeal may be admitted after the expiry of the period prescribed therefor if the appellant satisfies the appellate authority that he had sufficient cause for not preferring the appeal within that period. (2) Any such appeal shall be heard and decided by the appellate authority in such manner as may be prescribed and the decision of the appellate authority on such appeal shall be final: Provided that no appeal shall be decided without giving the appellant an opportunity of being heard.

(1) Any Police Officer in uniform or other officer of the State Government not below such rank as may be specified by the State Government by a notification, may- (a) check any motor vehicle either in any garage after the sun-set or before the sun-rise or stop and check any motor vehicle plying on the road for the purpose of satisfying himself that the tax payable under this Act in respect of such vehicle has been paid; and (b) seize and detain the vehicle if he is authorised by the State Government in this behalf and if he has reasons to believe that any motor vehicle has been or is being used or kept for use in contravention of the provisions of sections 5, 7 and 8 may take or cause to be taken such steps as he may consider necessary for the temporary safe custody of the vehicle so seized and detained unless the owner or the person in charge of the vehicle executes a bond for the production thereof before a court when so required. (2) Any motor vehicle seized and detained under clause (b) of sub-section (1) shall be produced before the court within twenty-four hours of such seizure and the court shall thereupon pass such orders as it may think fit for the disposal of the vehicle. (3) Where any bond is executed under clause (b) of sub-section (1) for the production of any motor vehicle before the court, the provisions of section 514 of the Code of Criminal Procedure, 1898 shall, as far as may be, apply to such bond.

Whoever- (a) uses or keeps for use a motor vehicle without having paid the tax or additional tax in respect of such vehicle; or (b) delivers a declaration or additional declaration wherein the particulars required by or under this Act are not fully and truly stated; or (c) obstructs any officer referred to in section 12 in the exercise of his powers under that section, shall be punishable with fine which may extend to one and half times, and, in the event of such person having been previously convicted of an offence under this Act or any rule made thereunder, with fine which may extend to twice the amount of the tax payable for the year for the motor vehicle in respect of which the offence is committed and the amount of any tax due shall also be recovered as if it were a fine.

(1) The Taxation Officer may, either before or after the institution of proceeding for any offence punishable under clause (a) of section 13, accept from any person charged with such offence by way or composition thereof such sum of money for such period of time that the tax or additional tax has remained unpaid, as the State Government may, by notification, specify.

(2) On payment by such person of such sum together with the amount of tax or additional tax, if any, due, such person, if in custody, shall be set at liberty and if any proceedings in any criminal court have been instituted against such person in respect of the offence, the composition shall be deemed to amount to an acquittal and no further criminal proceedings shall be taken against such person in respect of such offence.

(1) A Sacbiva of a Gram Panchayat may resign his office by notifying in writing his intention to do so to the prescribed authority and on such resignation being accepted the Sachiva shall vacate his office and the casual vacancy shall be deemed to have occured in such office: Provided that a person tendering resignation may withdraw his resignation before it is accepted. (2) When the resignation is accepted under sub-section (1), the prescribed authority shall communicate it to the members of the Gram Panchayat within a period of thirty days of such acceptance.

(1) A Sachiva may, at any time, be removed from office by a resolution of the Gram Panchayat carried by the majority of the members of the Gram Panchayat present at a meeting specially convened for the purpose. Notice of such meeting shall be given to the prescribed authority. (2) In the event of removal of a Sachiva under sub-section (1) or when a vacancy occurs in the office of a Sachiva by resignation, death or otherwise, the Gram Panchayat shall elect one of its members to be the Sachiva. The person so elected shall take office forthwith and shall hold such office for the un-expired term of office of his predecessor. (3) No person who has been removed from his office under sub-section (1) shall be eligible for re-election to the vacancy so caused.

Subject to any general or special direction of the State Government the duties of a Gram Panchayat shall be to provide within the area under its jurisdiction for- (a) preventioll of public nuisance; (b) curative and preventive measures in respect of any infectious disease; (c) supply of drinking water and the cleaning and disinfecting the sources of supply and storage of water; (d) maintenance, repair and construction of village roads and protection thereof; (e) the removal of encroachments of village roads or public places; (f) the management of common grazing grounds, burning places and public graveyards; (g) the supply of any local information which the District Collector or Deputy Development Officer-cum-Planning Officer or the Zilla Panchayat, within the local limits of whose jurisdiction the Gram Panchayat is situate, may require; (h) organising voluntary labour for community work and works for the upliftment of its areas; (i) control and administration of the Gram Panchayat Fund established under this Act; (j) the imposition, assessment and collection of taxes, fees or rates leviable under this Act; (k) construction and maintenance of dharrnasalas; (l) regulating places for the disposal of dead bodies and carcasses and other offensive matters; (m) assisting the development of agriculture, forestry, animal husbandry, poultry, fisheries, village and cottage industries and co-operative; (n) registering births, deaths and marriages and annually submitting such records to the Zilla Panchayat; (o) maintenance of such records relating to cattle census, population census, crop census and census of unemployed persons and such other statistics as may be required and annually submitting such records to the Zilla Panchayat; (p) regulating inflow of animals within the area and their transfer; (q) destruction and disposal of ownerless and rabid dogs and disposal of unclaimed animals; (r) maintenance, upkeep and supervision of any building or other property which may be entrusted to it by the State Government for management; (s) assisting the Zilla Panchayat in preparing development plan of its area; (t) rendering assistance in extinguishing fire and protecting life and property when fire occurs; (u) any other local work or service of public utility which is likely to promote the health, comfort, convenience or material prosperity of the public not otherwise provided for in this Act; (v) such other duties as may be entrusted to it by the State Government from time to time.

(1) A Gram Panchayat shall also perform such other functions as the State Government may assign to it in respect of :- (a) primary, social, technical or vocational education; (b) rural dispensaries, health centres, maternity and child welfare centres; (c) minor irrigation; (d) grow more food campaign; (e) care of the infirm and destitute; (f) rehabilitation of displaced persons; (g) improved breeding of cattle, medical treatment of cattle and prevention of cattle disease; (h) its acting as a channel through which Government assistance should reach the residents of the Gram; (i) bringing private waste land under cultivation; (j) promotion of plantations in the gram; (k) arranging for cultivation of land lying fallow; (l) arranging for co-operative management of resources of the Gram; (m) implementation of such schemes as may be formulated or performance of such acts as may be entrusted to it by the State Government; (n) field publicity of matters connected with development works and other welfare measures undertaken by the State Government; (o) regulation of fairs, melas, hats and exhibition of local produce and products of local handicrafts and home industries; (p) assisting and advising the residents of the Gram in the matter of obtaining state loan and its distribution and repayment; (q) assisting in the implementation of land reform measure in its area; (r) the promotion and encouragement of education including adult education; (s) such other functions which the State Government may, from time to time, by order in writing entrust to such Gram Panchayat which in its opinion to promote directly or indirectly the welfare of the public. (2) If the State Government is of opinion that a Gram Panchayat has persistently made default in the performances of any of the functions assigned to it under sub-section (1), the State Government may, after recording its reasons, withdraw such functions from such Gram Panchayat. (3) Where the State Government assigns any functions to a Gram Panchayat under sub-section (1), it shall place such funds at the disposal of the Gram Panchayat as may be required for the due performance of such function.

All property within the local limits of the jurisdiction of a Gram Panchayat other than property maintained by the Central or the State Government or a local authority or any other Gram Panchayat shall vest in and belong to the Gram Panchayat and shall with all other property of whatsoever nature or kind which may become vested in the Gram Panchayat, be under its direction, management and control.

(1) The State Government may allocate to a Gram Panchayat any public property situated within its local jurisdiction, and thereupon such property shall vest in and come under the control of the Gram Panchayat. (2) No property vested in or belonging to a Gram Panchayat shall be transferred by way of sale, gift, mortgage, exchange or lease except with the previous sanction of the State Government. (3) Where the State Government is of opinion that any property vested in or belonging to a Gram Panchayat is required for the purpose of any national or State development plan or for any other public purpose, the State Government may resume such property, and upon such resumption, the property shall cease to vest in the Gram Panchayat and shall re-vest in the State Government. (4) No compensation other than the amount paid by the Gram Panchayat for such transfer and the market value of any building or works erected or executed on such property by the Gram Panchayat at the time of resumption shall be payable. Any sum so received shall be credited to the Gram Panchayat Fund.

(1) Where a Gram Panchayat require land for carrying out any of the purposes of this Act, it may negotiate with the person or persons having interest in the said land, and if it fails to reach an agreement, it may make an application to the District Collector for the acquisition of the land, who may, if he is satisfied that the land is required for a public purpose, take steps to acquire the land under the provisions of the Sikkim land (Requisition and Acquisition) Act, 1977 and such Land shall, on acquisition, vest in the Gram Panchayat.

(1) For every Gram Panchayat there shall be constituted a Gram Panchayat Fund bearing the name of Gram Panchayat and there shall be placed to the credit thereof— (a) contributions and grants, if any, made by the Central or the State Government; (b) contributions and grants, if any, made by a Zilla Panchayat or any other local authority; (c) loans, if any, granted by the Central Government or the State Government; (d) all receipts on accounts of taxes, rates and fees levied by the Gram Panchayat; (e) all sums received by way of gift or contribution; (f) all other sums received by or on behalf of the Gram Panchayat; (g) such percentage of the land revenue collected by it as may be determined by the State Government. (2) Every Gram Panchayat shall set apart and apply annually such sum as may be required to meet the cost of its administration including allowances payable to the members. (3) Every Gram Panchayat shall have the power to spend such sums as the State Government may, by order, specify, for carrying out the purposes of this Act. (4) The Gram Panchayat Fund shall be vested in the Gram Panchayat and the balance to the credit of the Fund shall be kept in such custody as the State Government may direct. (5) Subject to such general control as the Gram Panchayat may exercise from time to time, all orders and cheques for payment from the Gram Panchayat Fund shall be signed by the Sabhapati or in his absence by the Up-Sabhapati.

(1) Subject to the rates which may be fixed by the State Government a Gram Panchayat may levy the following taxes, rates, and fees namely- (a) a tax on fairs, melas, hats and other entertainments; (b) a general sanitary tax for the construction or maintenance or both the construction and maintenance of public latrines and for the removal and disposal of refuse; (c) a water rate where arrangements for the supply of water for drinking, irrigation or any other purpose are made; (d) a fee for temporary erection on, or putting up projections over, or temporary occupation of, any village road or place; (e) a fee on private latrines, premises or compounds cleaned by the Gram Panchayat agency; (f) a fee for grazing cattle on grazing lands vesting in a Gram Panchayat; (g) a fee on the registration of animals sold in any market or place belonging to or under the control of the Gram Panchayat; (h) a market fee on persons exposing goods for sale in any market or on any place or any building or structure therein belonging to or under the control of the Gram Panchayat; (i) a fee for the use of dharmasalas and encamping grounds; (j) a fee for drainage where system of drainage has been introduced by the Gram Panchayat; (k) a temporary tax for special works of public utility; (l) a tax on houses. (2) The Gram Panchayat shall not levy taxes, rates or fees referred to in sub-section (1) if such taxes, rates or fees have already been levied by any other authority under any law for the time being in force or by any other local authority.

(1) The State Government may, in the manner specified in the notification regulate the imposition, assessment and collection of taxes, rates and fees under section 33. (2) Subject to the provisions of this Act or rules made thereunder, no person shall object in respect of his liability to any assessment made or tax imposed under this Act.

An appeal against the levy of any tax, rate or fee under section 33 may be preferred to the prescribed authority in such manner and within such time as may be prescribed and the decision of such authority shall be final.

Any arrear of tax, rate or fee levied under section 33 shall be recoverable as arrears of land revenue or public demand or if the Gram Panchayat passes a resolution to that effect and communicates it to the District Collector.

(1) The District Collector, on receipt of such communication of the sum recoverable under section 36 and on being satisfied with the demand, shall proceed to recover it. (2) Any sum so recovered shall be sent to the gram Panchayat and shall be credited to the Gram Panchayat Fund.

(1) If on a complaint made to it or otherwise it appears to the State Government that any tax rate or fee levied by a Gram Panchayat is excessive, it may, after calling for a report from the Gram Panchayat in this regard, abolish, suspend or reduce the amount of any such tax, rate or fee. (2) The State Government may, on its own motion or otherwise after giving the gram Panchayat an opportunity of expressing its view in the matter, by order, exempt from the payment of any tax in whole or in part - (a) any person or class of persons; or (b) any property or description of properties, subject to such conditions as may be specified in such order.

(1) Every Gram Panchayat shall, at such time and in such manner as may be prescribed, prepare in each year a budget of its estimated receipts and disbursements for the following year and shall submit the budget to the State Government for approval through the Zilla Panchayat of the district concerned. (2) No expenditure shall be incurred unless the budget is approved by the State Government.

A Gram Panchayat may prepare in each year supplementary estimate providing for any modification of its budget and submit it to the State Government for approval through the Zilla Panchayat of the district concerned within such time and in such manner as may be prescribed.

A gram Panchayat shall keep such accounts in such manner as may be prescribed.

(1) For every district the State Government shall, by notification in the Official Gazette, constitute a Zilla Panchayat bearing the name of the district. (2) A Zilla Panchayat shall consist of the following members, namely :- (a) Sabhapatis of the Gram Panchayats within the district, ex-officio; (b) Chairmen of the Municipal Corporations; (c) Members of the Legislative Assembly of the State elected from a constituency comprising the district or any part thereof, ex-officio; (d) A member elected by each Bazar Committee declared as such under the provisions of the Bazar Committees Act, 1969.

(1) The term of Zilla Panchayat, unless sooner dissolved, shall be five years from the date of its constitution; Provided that the term of a Zilla Panchayat which is constituted after the constitution of other Zilla Panchayats in a regular election, shall expire with the expiration of five year term of other Zilla Panchayats ; Provided further that the State Government may, where it is not possible to hold elections for the constitution of new Zilla Panchayats immediately after the expiry of the term, by notification, extend the said term for a period not exceeding six months at a time subject to a maximum period of one year or appoint any authority, person or persons to exercise and perform, subject to such conditions as may be specified in the order, the powers and functions of the Zilla Panchayats under this Act until the constitution of new Zilla Panchayats. (2) When a new Zilla Panchayat is thus duly constituted the old Zilla Panchayat shall stand dissolved.

(1) Every Zilla Panchayat shall be a body corporate having perpetual succession and a common seal and shall by its corporate name sue and be sued. (2) A Zilla Panchayat shall have power to acquire, hold and dispose of property and to enter into contract: Provided that in all cases of acquisition or disposal of immovable property, the Zilla Panchayat shall obtain the previous approval of the State Government.

(1) Every Zilla Panchayat shall, at its first meeting at which a quorum is present, elect in such manner as the State Government may, by notification, specify, one of its members to be the Adhakshya and another member to be the Upadhakshya of the Zilla Panchayat : Provided that the members referred to in clauses (b) and (c) of sub-section (2) of section 42 shall not be eligible for such election. (2) The Adhakshya and Upadhakshya shall, subject to the provisions of section 55 and to their continuing as members, hold office for a period of five years : Provided that an Adhakshya or an Upadhakshya shall continue in office after the expiry of the said period until a new Adhakshya or Upadhakshya is elected and assumes office or until an authority or a person or persons is or are appointed under the second proviso to sub-section (1) of section 43. (3) When- (a) the office of the Adhakshya falls vacant by reason of death, resignation, removal or otherwise; or (b) the Adhakshya is, by reason of leave, illness or other cause, temporarily unable to act, the Upadhakshya shall exercise the powers, perform the functions and discharge the duties of the Adhakshya until a new Adhakshya is elected and assumes office or until the Adhakshya resumes his duties, as the case may be. (4) When- (a) the office of the Upadhakshya falls vacant by reason of death, resignation, removal or otherwise; or (b) the Upadhakshya is, by reason of leave, illness or other cause, temporarily unable to act, the Adhakshya shall exercise the powers, perform the functions and discharge the duties of the Upadhakshya until a new Upadhakshya is elected and assumes office or until the Upadhakshya resumes his duties, as the case may be. (5) When the offices of the Adhakshya and the Upadhakshya are both vacant or the Adhakshya and the Upadhakshya are temporarily unable to act, the prescribed authority may appoint an Adhakshya and an Upadhakshya from among the members of the Zilla Panchayat to act as such until an Adhakshya or an Upadhakshya are elected and assume office or resume his duties, as the case may be.

Every election or nomination of an Adhakshya or an Upadhakshya and members of a Zilla Panchayat, as the case may be, shall be published by the State Government in the official Gazette and such persons shall enter upon their respective offices from the date of such publication.

(1) Notwithstanding any vacancy in the membership of the Zilla Panchayat, the prescribed authority shall as soon as may be (but before the expiration of thirty days from the date of publication of the notification under section 46) call a meeting of the members of a Zilla Panchayat at such place and at such time as he may fix for electing an Adhakshya and Upadhakshya. (2) The meeting to be held under sub-section (1) shall be called the first meeting of the Zilla Panchayat and may be convened by the prescribed authority in such manner as it may determine.

(1) Every Zilla Panchayat shall hold a meeting for transaction of its business at least once in every two months at the office of the Zilla Panchayat or at such place within the local limits of the district concerned and at such time as the Adhakshya of the Zilla Panchayat may fix. (2) The Adhakshya may, whenever he thinks fit in the public interest or shall upon a written requisition of not less than one half of the total number of members of the Zilla Panchayat or if directed by the Secretary of the Rural Development Department or the Deputy Development Officer-cum-Planning Officer of the concerned district, call a special meeting of the Zilla Panchayat within a period of ten days from the date of receipt of the requisition or direction, as the case may be: Provided that if the Adhakshya fails to call such special meeting within the specified period from the date of receipt of requisition or direction, as the case may be, the Secretary of the Rural Development Department or the Deputy Development Officer-cum-Planning Officer of the concerned district may direct any member of the Zilla Panchayat to call such meeting which shall be held at such time and in such place within the local limits of the district concerned as the member of the Zilla Panchayat directed to call the meeting may fix. (3) Two-third of the total number of members shall form a quorum for a meeting of the Zilla Panchayat: Provided that no quorum shall be necessary for an adjourned meeting. (4) The Adhakshya or in his absence, the Upadhakshya shall preside at the meeting of the Zilla Panchayat; and in the absence of both, the members present shall elect one member from amongst themselves to preside at the meeting. (5) All questions coming before a Zilla Panchayat shall, unless otherwise specifically provided under this Act, be decided by a majority of votes of the members present and voting: Provided that in case of equality of votes the person presiding shall have a second or casting vote. (6) No member shall vote on and take part in the discussion of any question coming up for consideration at a meeting of a Zilla Panchayat if the question is one in which he has any direct or indirect pecuniary interest other than an interest as a member of the public. (7) If it appears to any member present at a meeting that the person presiding at the meeting has any such pecuniary interest in any matter before the meeting for discussion or any question coming up for consideration as referred to in sub-section (6) and a motion brought by him to that effect is carried, such a person shall not preside at such meeting and shall not take part therein, and for the purposes of sub-section (4) such person shall be deemed to be absent during the discussion or consideration of the particular matter.

No subject once finally disposed of by the Zilla Panchayat shall be reconsidered by it within six months unless the recorded consent of not less than one half of members has been obtained therefor.

(1) A list of the business to be transacted at every meeting of a Zilla Panchayat except at an adjourned meeting, shall be sent to each member of the Zilla Panchayat at least seven days before the time fixed for such meeting and no business shall be brought before or transacted at any meeting, other than the business of which notice has been so given, except with the approval of the majority of the members present at such meeting: Provided that non-receipt of a notice by a member shall not vitiate the proceedings of a meeting: Provided further that if the Adhakshya thinks that a situation has arisen for which an emergent meeting of the Zilla Panchayat should be called, he may call such meeting after giving three days notice to the members: Provided also that not more than one matter shall be included in the list of business to be transacted at meeting called under the second proviso. (2) The business of the Zilla Panchayat shall be transacted in the language spoken and understood by the members. (3) Minutes of the proceedings of each meeting of the Zilla Panchayat shall be recorded in a book to be kept for this purpose and shall be read out and signed by the Adhakshya of the meeting before the meeting disperses. (4) The Sachiva of a Zilla Panchayat shall, within a week after a meeting of the Zilla Panchayat, send copies of minutes of every such meeting to the Deputy Development Officer-cum-Planning Officer and the Secretary.

The Adhakshya shall:— (a) regulate the meetings of the Zilla Panchayat; (b) be responsible for the maintenance of record and registers of the Zilla Panchayat; (c) exercise supervision and control over the act done and action taken by the members of the Zilla Panchayat and such officers and such other employees whose services may be placed at the disposal of the Zilla Panchayat by the State Government; (d) operate jointly with the Sachiva of the Zilla Panchayat the Fund of the Zilla Panchayat including authorisation of payment, issue of cheques and refunds; (e) issue receipts under his signature for sums of money received by him for and on behalf of the Zilla Panchayat; (f) cause preparation of all statements and reports required by or under this Act; (g) exercise such other powers, perform such other functions and discharge such other duties as the Zilla Panchayat may, by general or special resolution, direct or as the State Government may, by order specify: Provided that the Adhakshya shall not exercise such powers, perform such functions or discharge such duties as may be required by the rules made under this Act to be exercised, performed or discharged by the Zilla Panchayat at a meeting.

The Upadhakshya shall— (a) in the absence of the Adhakshya, preside over and regulate the meetings of the Zilla Panchayat; (b) exercise such of the powers, perform such of the functions and discharge such of the duties of the Adhakshya as the Adhakshya may, from time to time, delegate to him by order in writing: Provided that the Adhakshya may at any time withdraw all or any of the powers, functions and duties so delegated to the Upadhakshya; (c) during the absence of the Adhakshya, exercise all the powers, perform all the functions and discharge all the duties of the Adhakshya.

At a meeting of a Zilla Panchayat, a member may move any resolution and put questions to the Adhakshya or Upadhakshya, as the case may be, on matters connected with the administration of Zilla Panchayat or execution of rural works or schemes entrusted to or undertaken by such Zilla Panchayat.

(1) An Adhakshya or an Upadhakshya or a member of a Zilla Panchayat may resign his office by notifying in writing his intention to do so to the prescribed authority and on such resignation being accepted the Adhakshya or the Upadhakshya or the member shall vacate his office and casual vacancy shall be deemed to have occured in such office: Provided that a person tendering resignation may withdraw his resignation before it is accepted.

(1) An Adhakshya Of an Upadhakshya may, at any time, be removed from office bya resolution of the Zilla Panchayat passed by the majority of the members of the Zilla Panchayat present and voting at a meeting specially convened for the purpose. Notice of such meeting shall be given to the prescribed authority: Provided that at any such meeting while any resolution for the removal of- (i) the Adhakshya from his office is under consideration; or (ii) the Upadhakshya from his office is under consideration, he shall not, though he is present, preside at such meeting and the provisions of sub-section (4) of section 18 shall apply in relation to every such meeting as they apply in relation to a meeting from which the Adhakshya or, as the case may be, the Upadhakshya is absent. (2) No person who has been removed from his office under sub-section (I) shall be eligible for re-election to the vacancy so caused.

In the event of removal of an Adhakshya or an Upadhakshya under section 55 or when a vacancy occurs in the office of the Adhakshya or Upadhakshya by resignation, death or otherwise the Zilla Panchayat shall elect another Adhaykshya or Upadhakshya, as the case may be. The person so elected shall take office forthwith and shall held office for the unexpired term of office of his predecessor.

(1) The prescribed authority may, after giving opportunity to a member of a Zilla Panchayat other than an ex-officio member to show cause against the action proposed to be taken against him, by order, remove him from office if-- (a) after his election he is convicted by a criminal court of an offence involving moral turpitude and punishable with imprisonment for a period of more than six months; or (b) he was disqualified to be a member of the Zilla Panchayat at the time of his election; or (c) he incurs any of the disqualifications mentioned in clauses (b), (c), (d), (e), (g), (h) or (j) of section 9 after his election as a member of the Zilla Panchayat; or (d) he is absent from three consecutive meetings of the Zilla Panchayat without the leave of the Zilla Panchayat provided he is not an ex-officio member of the Zilla Panchayat. (2) Any member of a Zilla Panchayat who is removed from his office by the prescribed authority under sub-section (1) may, within thirty days from the date of the order, appeal to such authority as the State Government may appoint in this behalf, and, thereupon, the authority so appointed may stay the operation of the order till the disposal of the appeal and may, after giving notice of the appeal to the prescribed authority and after giving the appellant an opportunity of being heard; modify, set aside or confirm the order. (3) The order passed by such authority on such appeal shall be final. (4) If a member of a Zilla Panchayat referred to in clause (c) of sub-section (2) of section 42 ceases to be the member of the Legislative Assembly of the State he shall cease to be the member of the Zilla Panchayat and the newly elected person shall become the member of the Zilla Panchayat.

If the office of a member of a Zilla Panchayat becomes vacant by reason of his death, resignation, removal or otherwise, such vacancy shall be filled in by election of another person under this Act. The person so elected shall take office forthwith and shall hold such office for the un-expired term of office of his predecessor: Provided that no election for filling in of a casual vacancy shall be held if the vacancy occurs within a period of three months preceding the date on which the term of office of the person concerned expires.

(1) There shall be a Sachiva for a Zilla Panchayat appointed by the State Government on such terms and conditions as may be prescribed: Provided that any person so appointed shall be recalled by the State Government if a resolution to that effect is passed by the Zilla Panchayat, at a meeting specially convened for the purpose, by a majority of the total number of members holding office for the time being. (2) The Sachiva shall also supervise all records of every Gram Panchayat falling under the jurisdiction of a Zilla Panchayat of a concerned district. (3) The Sachiva shall be incharge of the office of the Zilla Panchayat and shall discharge such duties and perform such functions as may be prescribed.

(1) Subject to any general or special directions of the State Government, a Zilla Panchayat shall have power in respect of- (a) regulating melas or hats within its local limits; (b) construction and maintenance of Panchayat Ghars, Dharamsalas and rest houses; (c) construction, repair and maintenance of such small irrigation projects of such class or types thereof, as may be specified by the State Government by general or special order in this behalf, and regulating of supply of water therefrom for irrigation purposes; (d) regulating supply of water for irrigation or drinking water supply schemes constructed by the Government and entrusted to it for maintenance and repair; (e) regulating, maintaining and developing of lands vested in it by the Government; (f) organising plantation programme in the public land, road sides and such other places as may be specified for promotion of social forestry and environmental conservation and maintaining and regulating of such forests; (g) establishing and maintaining primary schools and organising adult education centres; (h) establishing health centres and maternity and child welfare centres; (i) managing or maintaining any works of public utility and adopting measures for the relief of distress; (j) preparing plans for all round development of the district after obtaining previous approval of the Government and with such technical assistance as may be made available by the Government; (k) co-ordinating and integrating the development plans and schemes prepared by Gram Panchayats within its jurisdiction; (l) fulfilling any other obligation imposed by or under this Act or by any other law for the time being in force or by general or special order of the Government in this behalf.

(1) Subject to such conditions as may be imposed by the State Government, a Zilla Panchayat may, if the State Government so directs, make provisions for- (a) the promotion of opportunity of employment through community farming by organising model agriculture or dairy farms and small scale village industries; (b) the organisation and maintenance of clubs and other places for recreation or games; (c) establishment and maintenance of library or reading rooms and public radio listening centres; (d) construction and maintenance of destitute homes, slaughter houses and encamping grounds; (e) rendering assistance in extinguishing fire and protecting life and property when fire occurs; (f) assisting in the prevention of burglary and dacoity; (g) the promotion of socio-cultural and communal harmony; (h) the promotion of agriculture and allied activities connected with it; (i) any other local work or service of public utility which is likely to promote the health, comfort, convenience or material prosperity of the public not otherwise provided for in this Act. (2) Where the State Government directs a Zilla Panchayat to make provision for any of the items enumerated in sub-section (1), it shall place such funds at the disposal of the Zilla Panchayat as may be required for making such provision. (3) A Zilla Panchayat shall have the power to advise the State Government on all matters relating to the development works in the Gram Panchayats. (4) Notwithstanding anything in sub-section (1), a Zilla Panchayat shall not undertake or execute any scheme confined to a Gram unless the implementation of such a scheme is beyond the competence of the Gram Panchayat concerned financially or otherwise. In the latter case the Zilla Panchayat may execute the scheme itself or entrust its execution to the Gram Panchayat and give such assistance as may be required: Provided that a Zilla Panchayat shall undertake or execute any scheme if it extends to more than one Gram.

(1) A Zilla Panchayat may be vested by the State Government with such powers under any local or special Act as the State Government may think fit. (2) A Zilla Panchayat shall exercise such other powers, perform such other functions or discharge such other duties as the State Government may, by general or special order, direct.

The Zilla Panchayats of two or more adjacent districts may jointly undertake and execute at common cost any development scheme or project on such terms and conditions as may be agreed upon, and in case of any difference as to the interpretation of such terms and conditions the matter shall be referred to the State Government whose decision shall be final.

A Zilla Panchayat shall exercise general powers of supervision over Gram Panchayats in the district and it shall be the duty of Gram Panchayat to give effect to any direction of the Zilla Panchayat on matters of policy or planning for development.

All roads, buildings or other works constructed by a Zilla Panchayat with its own funds shall vest in it.

(1) The State Government may allocate to a Zilla Panchayat any public property of whatsoever nature or kind situated within its local limits, and thereupon, such property shall vest in and come under the control of the Zilla Panchayat. (2) No property vested in or belonging to a Zilla Panchayat shall be transferred by way of sale, gift, mortgage, exchange or lease without the previous sanction of the State Government. (3) Where the State Government is of opinion that any property vested in or belonging to a Zilla Panchayat is required for the purpose of any National or State Development plan or for any other public purpose, the State Government may resume such property and upon such resumption the property shall cease to vest in the Zilla Panchayat and shall re-vest in the State Government. (4) No compensation other than the amount paid by the Zilla Panchayat for such transfer and the market value of any building or works erected or executed on such property by the Zilla Panchayat at the time of such resumption shall be payable. Any sum so received shall be credited to the Zilla Panchayat Fund.

Where a Zilla Panchayat requires land for carrying out any of the purposes of this Act, it may negotiate with the person or persons having interest in the said land, and if it fails to reach an agreement it may make an application to the District Collector for the acquisition of the land, who may, if he is satisfied that the land is required for a public purpose, take steps to acquire the land under the provisions of the Sikkim Land (Requisition and Acquisition) Act, 1977.

(1) For every Zilla Panchayat there shall be constituted a Zilla Panchayat Fund bearing the name of the Zilla Panchayat and there shall be placed to the credit thereof- (a) contributions and grants, if any, made by the Central or the State Government including such portion of land revenue collected within its jurisdiction as may be determined by the State Government; (b) contributions and grants, if any, made by any other local authority; (c) loans, if any, granted by the Central or State Government; (d) proceeds of collection of revenues in respect of schemes, projects and other properties undertaken or vested in the Zilla Panchayat by the Government at such rates as may be determined by the State Government; (e) such rates, fees, taxes, as may be imposed and realised under the provisions of this Act; (f) such sums received from the Government for fulfilling duties and obligations entrusted to the Zilla Panchayat by the State Government; (g) all other sums received by or on behalf of the Zilla Panchayat. (2) Every Zilla Panchayat shall set apart and apply annually such sum as may be required to meet the cost of its administration including allowances payable to the members. (3) Every Zilla Panchayat shall have the power to spend such sums as the State Government may, by order, specify for carrying out the purposes of this Act. (4) The Zilla Panchayat Fund shall be vested in the Zilla Panchayat and the amount standing to the credit of the Fund shall be kept in such custody or invested in such manner as the State Government may, from time to time, direct. (5) Subject to such general control as the Zilla Panchayat may exercise, from time to time, orders and cheques for payment from the Zilla Panchayat Fund shall be signed by the Adhakshya.

(1) Subject to the maximum rates which may be fixed by the State Government, a Zilla Panchayat may levy following taxes, rates and fees, namely:- (a) a tax on fairs, melas and other entertainments; (b) a general sanitary tax for the construction, maintenance, or both the construction and maintenance of public latrines and for the removal and disposal of refuse; (c) a water rate where arrangement for the supply of water for drinking, irrigation or any other purpose is made by the Zilla Panchayat within its jurisdiction; (d) a fee for temporary erection on, or putting up projections over, or temporary occupation of any village road or place; (e) a fee on private latrines, premises or compounds cleaned by the Zilla Panchayat agency; (f) a fee for grazing cattle on the grazing lands vested in a Zilla Panchayat; (g) a fee on the registration of animals sold in any market or place belonging to or under the control of the Zilla Panchayat; (h) a market fee on persons exposing goods for sale in any market or at any place or in any building or structure therein belonging to or under the control of the Zilla Panchayat; (i) a fee for the use of dharmasalas, rest houses, slaughter houses and encamping grounds; (j) a fee for drainage where system of drainage has been introduced by the Zilla Panchayat; (k) a temporary tax for special works of public utility. (2) The Zilla Panchayat shall not levy taxes, rates or fees referred to in sub-section (1) if such taxes, rates or fees are already been levied by any other authority under any law for the time being in force or by any other local authority.

(1) The State Government may make rules to regulate the imposition, assessment to, and collection of taxes, rates and fees under section 69. (2) Subject to the provisions of this Act or rules made thereunder, no person shall object in respect of his liability to any assessment made or tax imposed under this Act.

An appeal against any tax, rate or fee under section 69 may be preferred to the prescribed authority in such manner and within such time as may be prescribed and the decision of such authority shall be final.

Any arrear of tax, rate or fee imposed under section 69 shall be recoverable as arrears of land revenue or public demand if the Zilla Panchayat passes a resolution to that effect and communicates it to the District Collector.

(1) The District Collector on receipt of communication under section 72 and on being satisfied with the demand shall proceed to recover it. (2) Any sum so recovered shall be sent to the Zilla Panchayat and shall be credited to the Zilla Panchayat Fund.

(1) If on a complaint made to it or otherwise, it appears to the State Government that any tax, rate or fee imposed by a Zilla Panchayat, is excessive, it may, after calling a report from the Zilla Panchayat in this regard, abolish or suspend or reduce the amount of any tax, rate or fee, as the case may be. (2) The State Government may, on its own motion or otherwise after giving the Zilla Panchayat an opportunity of expressing its view in the matter, by order, exempt- (a) any person or class of persons; or (b) any property or description of properties, from the payment of whole or part of any tax, rate or fees subject to such conditions as may be specified in such order.

(1) Every Zilla Panchayat shall at such time and in such manner as may be prescribed, prepare in each year a budget of its estimated receipts and expenditure for the next financial year and submit it to the State Government for approval. (2) No expenditure shall be incurred unless the budget is approved by the State Government.

A Zilla Panchayat may prepare in each year supplementary estimates providing for any modification of its budget and submit it to the State Government for approval within such time and in such manner as may be prescribed.

A Zilla Panchayat shall keep such accounts in such manner as may be prescribed.

The accounts of the Fund of a Gram Panchayat or Zilla Panchayat shall be examined and audited by an auditor appointed in that behalf by the State Government at such time and place and in such manner as the State Government may prescribe.

The Sabhapati or, as the case may be, the Adhakshya shall produce, or cause to be produced, to the auditor all such accounts of the Fund of the Gram Panchayat or the Zilla Panchayat concerned as may be required by the auditor.

For the purposes of an audit under this Act an auditor may- (i) require in writing the production before him of any document or the supply of any information which he considers to be necessary for the proper conduct of the audit; (ii) require in writing the personal appearance before him of any person accountable for, or having the custody or control of, any such document, or having, directly or indirectly, whether by himself or his partner, any share or interest in any contract made with, by or on behalf of, the members of the Gram Panchayat or the Zilla Panchayat concerned; (iii) require any person so appearing before him to make and sign a declaration in respect of any such document or to answer any question or prepare and submit any statement.

Any person who neglects or refuses to comply with the requisition made by the auditor under section 80 within such time as may be specified, shall, on conviction by a Court, be punishable with a fine which may extend to fifty rupees in respect of each item included in the requisition.

(1) Within two months from the date on which an audit under this Act is completed, the auditor shall prepare a report and send a copy of the report to the Sabhapati or Adhakshya, as the case may be, of the Gram Panchayat or the Zilla Panchayat and to the State Government. (2) The auditor shall append to his report a statement showing- (a) the grants-in-aid received by the Gram Panchayat or the Zilla Panchayat and the expenditure incurred therefrom; (b) any material impropriety or irregularity which he may observe in the expenditure or in the recovery of money due to the Gram Panchayat or the Zilla Panchayat or in the accounts of the Gram Panchayat or the Zilla Panchayat Fund; (c) any loss or wastage of money or other property owned by or vested in the Gram Panchayat or the Zilla Panchayat.

(1) Within two months from the date of receipt of the report referred to in section 82, the Gram Panchayat or the Zilla Panchayat concerned shall, at a meeting, remove or cause to be removed any defect or irregularity pointed out in the report and shall also inform the auditor of the action taken by it. The Gram Panchayat or the Zilla Panchayat concerned shall give reasons or explanations if any defect or irregularity is not removed. (2) If, within the period referred to in sub-section (1), no information is received by the auditor from the Gram Panchayat or the Zilla Panchayat concerned or if the reasons or explanations given by it for not removing any defect or irregularity pointed out in the report is not considered sufficient by the auditor, the auditor shall if he has not already exercised or does not propose to exercise the powers conferred upon him by section 84 refer the matter to the State Government within such time and in such manner as the State Government may prescribe. (3) On receipt of the report under sub-section (2), it shall be competent for the State Government to pass such orders thereon as it may think fit. The orders of the State Government shall, save as provided in sections 84 and 85, be final and the Gram Panchayat or the Zilla Panchayat concerned shall take action in accordance with such orders. (4) If the Gram Panchayat or the Zilla Panchayat concerned fails to comply with the order within the period specified therein, the State Government may empower any officer of the State Government to carry out the order. (5) Officer empowered under sub-section (4) shall, for the purpose of carrying out the order, exercise any of the powers which might have been exercised by the Gram Panchayat or Zilla Panchayat concerned.

(1) The auditor, after giving the person concerned an opportunity to submit an explanation within a time to be specified by him and after considering such explanation, shall disallow every item of account contrary to law and surcharge the same on the person making or authorising the making of the illegal payments, and shall charge against any person responsible for the amount of any loss incurred by the negligence or misconduct of that person, and shall, in every such case, certify the amounts due from such person: Provided that the auditor may in his discretion waive the surcharge or charge in cases where the amount involved does not exceed 20 rupees. (2) for the purposes of this section any member of Gram Panchayat or Zilla Panchayat, as the case may be, who is present at a meeting at which a motion or resolution is passed authorising any expenditure which is subsequently disallowed under sub-section (1) or authorising any action which results in any such expenditure, shall be deemed to be a person authorising such expenditure if dissent is not recorded in the proceedings. All such persons shall be held jointly and severally liable for such expenditure. (3) The auditor shall record in writing his reasons for every disallowance, surcharge and charge made under sub-section (1) and shall, in such manner as may be prescribed, send a certificate of the amount due and a copy of the reasons for his decision to the person in respect of whom the certificate is made, and shall also furnish copies thereof to the Sabhapati or Adhakshya, as the case may be, and the State Government. (4) The State Government may, of its own motion and within one year from the receipt by it of the copy of the certificate, set aside or modify any disallowance, surcharge or charge and any certificate in respect thereof made by the auditor.

(1) Any person from whom any sum has been certified by the auditor to be due under section 84 may, within thirty days of the receipt by him of the certificate, appeal to the State Government to set aside or modify the disallowance, surcharge or charge in respect of which the certificate was made and the State Government may pass thereon such orders as it thinks fit, and such orders shall be final. (2) Where a person referred to in sub-section (2) of section 84, who has been surcharged as authorising an illegal expenditure, appeals to the State Government under this section, the State Government shall set aside such surcharge if it is proved to its satisfaction that such person voted for the resolution or motion in good faith.

(1) The sum certified by the auditor to be due from any person under section 84 or when an appeal is made under sub-section (1) of section 85, such sum as may be ordered by the State Government to be due from such person shall, within two months of the date of certification, or order, as the case may be, be paid by such person to the Gram Panchayat or the Zilla Panchayat concerned which shall credit the sum to the Fund of the Gram Panchayat or the Zilla Panchayat concerned. (2) Any sum not paid in accordance with the provision of sub-section (1) shall be recoverable as arrears of land revenue if the Gram Panchayat or the Zilla Panchayat, as the case may be, passes a resolution to that effect and communicates it to the District Collector. (3) The District Collector on receipt of such communication under sub-section (2) and on being satisfied with the demand, shall proceed to recover it as soon as may be and the sum so recovered by him shall be sent to the Gram Panchayat or Zilla Panchayat concerned and the same shall be credited to the Fund of the Gram Panchayat or Zilla Panchayat concerned.

(1) All expenses incurred by the Gram Panchayat or the Zilla Panchayat concerned in complying with any requisition of the auditor under section 80 and in prosecuting an offender under section 81 shall be paid from the Fund of the Gram Panchayat or the Zilla Panchayat concerned. (2) All expenses incurred by the District Collector in connection with the proceedings for recovery of any sum under sub-section (3) of section 86 from a person, if not recovered from the person, shall be paid from the Fund of the Gram Panchayat or the Zilla Panchayat concerned.

Every member of a Gram Panchayat or Zilla Panchayat other than a member referred to in clause (c) of sub-section (2) of section 42 shall before taking his office make and subscribe before such authority as may be specified by the State Government in this behalf an oath or affirmation according to the Form set out for the purpose in the Schedule.

No act or proceeding of a Gram Panchayat or Zilla Panchayat shall be deemed to be invalid merely by reason of the existence of any vacancy in the Gram Panchayat or Zilla Panchayat, as the case may be, or any defect or irregularity in the constitution thereof.

All members, officers and employees of the Gram Panchayat and Zilla Panchayat shall be deemed, when acting or purporting to act in pursuance of the discharge of their duties, or in the exercise of their powers under this Act or under the rules made thereunder, to be public servants within the meaning of section 21 of the Indian Penal Code.

The Sachiva shall be in charge of office of the Gram Panchayat and shall exercise such powers and perform such other functions and discharge such other duties as the Gram Panchayat may, by general or special resolution, direct or the State Government may, by rules made in this behalf, prescribe.

The term of office of the Sachiva shall, subject to the provisions section 26, be co-terminus with the term of the Gram Panchayat.