Chapter VII Chapter VII

Property and Fund

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

1. (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. (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. (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. (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.

Acquisition of land for Zilla Panchayat Where a Zilla Panchayat requires land for carrying out any of the purpose of the 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 'take 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. (1) For every Zilla Panchayat there shall be constituted a Zilla Panchayat Fund bearing the name of the Zilla ,Panchayat there shall be placed to the credit thereof
   • (a) contributions and grants, if any, made by the Central OF the State Government including such portion' of land revenue collected within it 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 realized 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. (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. (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. (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. (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. (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. (2) The Zilla Panchayat shall not levy taxes, rates or fees referred to in sub-section
   • (I) 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. (1) The State Government may make rules to regulate the imposition, assessment to, and collection of taxes, rates and fees under section 69.
2. (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. (1) The District Collector on receipt of communication under section 72 and on being satisfied with the demand shall proceed to recover it.
2. (2) Any sum’s so recovered shall be sent to the Zilla Panchayat and shall be credited to the Zilla Panchayat Fund.

1. (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. (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. (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. (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.