Chapter V FINANCE AND ACCOUNTS.

20. (1) (a) Every Zilla Grandhalaya Samstha shall levy in its area a library cess in the form of a surcharge on the property tax or house tax levied in such area under the relevant laws providing for the levy of such property tax or house tax, at the rate of four naye paise for every rupee in the property tax or house tax so levied.

1. (b) A Zilla Grandhalaya Samstha may, with the previous sanction of the Government and shall if so directed by them, increase the rate specified in clause (a) so as not to exceed eight naye paise for every rupee.

1. (2) The cess levied under sub-section (1) shall be collected,— 51[(a) in the twin cities of Hyderabad and Secundered, by the Municipal Corporation of Hyderabad;] No.11 of 1989. Constitution of a Library Service for Zilla Grandhalaya Samsthas in the State. Library Cess.

⁴⁹ Substituted for the words ―the Zilla Grandhalaya Samstha‖ by Act

⁵⁰ Inserted with marginal heading by Act No.17 of 1964.

⁵¹ Substituted by Act No.17 of 1964.

26 [Act No. VIII of 1960]

52[

53[(b)] in an area within the jurisdiction of a municipal council, by such council;

52[(c)] in an area within the jurisdiction of a gram panchayat, by the gram panchayat;]

52[(d)] in an area in a district

54[not included within the jurisdiction of a municipal council or a gram panchayat] by the local body having jurisdiction in such area,

as if the cess were a property tax or house tax payable under the relevant laws for the time being in force in the area, and all the provisions of the said laws relating to collection of property tax or house tax shall apply subject to such modifications as may be specified by the Government in the notification issued in this behalf.

1. (3) The cess collected under sub-section (2) shall be paid 55[in such manner as may be prescribed] to the Zilla Grandhalaya Samstha concerned.

21. (1) Every Zilla Grandhalaya Samstha shall maintain a

fund called the ̳Library Fund‘ from which all its payments under this Act shall be met.

1. (2) There shall be credited to the Library Fund the following sums, namely:—
   • (a) the cess collected under sub-section (2) of section 20;

⁵⁴ Substituted by Act No.7 of 1969.

⁵⁵ Inserted by Act No.7 of 1969.

existing clause (b) by Act No.17 of 1964. 53. Clauses (b) & (c) of sub-section (2) substituted by Act No.7 of 1969. Library Fund.

[Act No. VIII of 1960] 27

1. (b) contributions, gifts and income from endowments made to the Zilla Grandhalaya Samstha for the benefit of public libraries;
2. (c) special grants which the Government may make for any specified purpose connected with libraries and social education;
3. (d) funds and other amounts collected by Zilla Grandhalaya Samstha under any rules or bye-laws made under this Act; 56[(e) grants, released by the Government from time to time.] 57[(3) [XXX]] 22. (1) An account shall be kept of the receipts, and expenses of

58[the Parishad and each Zilla Grandhalaya

Samstha].

1. (2) The accounts shall be open to inspection, shall be subject to audit, disallowance and surcharge and shall be dealt with in all other respects in such manner, as may be prescribed.

Library Fund.

[Act No. VIII of 1960] 27

1. (b) contributions, gifts and income from endowments made to the Zilla Grandhalaya Samstha for the benefit of public libraries;
2. (c) special grants which the Government may make for any specified purpose connected with libraries and social education;
3. (d) funds and other amounts collected by Zilla Grandhalaya Samstha under any rules or bye-laws made under this Act; 56 [(e) grants, released by the Government from time to time.] 57 [(3) [XXX]]