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Rajasthan Panchayati Raj Rules 1996 (Chapter 7 Imposition, Assessment and Collection of Taxes & Fees)

Rajasthan Panchayati Raj Rules 1996 (Chapter 7 Imposition, Assessment and Collection of Taxes & Fees)
Rajasthan Panchayati Raj Rules 1996

 Rajasthan Panchayati Raj Rules 1996


Imposition, Assessment, and Collection of Taxes & Fees

57. Resolution by Panchayati Raj Institution for the imposition of tax/fee. – Every Panchayati Raj Institution deciding to levy any tax or fee or surcharge under Secs. 65, 66, 67, 68, and 69 or to enhance any of such rates shall pass a resolution in general meeting to that effect and publish the purport thereof for the information of persons likely to be affected thereby.
58. Publication of notice inviting objections. – (1) The concerned Panchayati Raj Institution shall issue a notice of the said resolution for such general information inviting objections to the imposition of such tax or fees or surcharge.
(2) A copy of the above notice shall be affixed on the notice board of the Panchayat concerned, Panchayat Samiti and Zila Parishad, and forward a copy of the Tehsildar and Collector for information.
(3) The Panchayati Raj Institution may also issue a press note to local newspapers for general publicity.
(4) Zila Parishad while proposing to impose a surcharge on stamp duty shall also send a copy of the notice to the district registrar and sub-registrar of the district and in case of surcharge on agricultural produce, to the Director, Agricultural Marketing and Secretary Krishi Upaj Mandi Samitis in the district.
59. Period for objections. – Not less than one month from the date of such notice shall be allowed for filing an objection.
60. Consideration of objections. – (1) After the expiry of the period of notice, objections from persons likely to be affected by the imposition of enhancement proposed by Panchayati Raj Institution, shall be considered in its general meeting.
(2) The Panchayati Raj Institution may approve the proposal with or without modifications or may reject the same and shall again pass the resolution for levying of said tax or taxes or fees :
Provided that, if the resolution relates to a tax proposed to be imposed under Clauses (d) and (g) of Sub-Section (1) of Section 65 or Sub-Section (2) of Section 68, prior sanction of the State Government shall also be obtained regarding levy and rate of such tax.
61. Prior sanction of the Government. – In case of imposition of taxes requiring the prior sanction of the State Government, Panchayati Raj Institution concerned shall send a copy of its resolution along with a summary of the objection received by it together with its comments thereupon and a letter of request to the Director, Rural Development for sanction of the State Government.
62. Publication and operation of the Resolution. – (1) After passing the resolution under Sub-rule (2) of Rule 60 and after receiving approval from the State Government, if required, Panchayati Raj Institution shall finally publish a notice specifying:
(a) the details of the tax so sanctioned.
(b) the rate at which it shall be levied.
(c) the date from which it shall be assessed and levied.
(d) any other particulars necessary for the information of the persons affected.
(2) Such notice shall also be published in a manner specified in Rule 58.
63. Preparation of demand and conducting of the census of the assessee. – The tax shall be assessed and levied from the date specified in the notice issued under Rule 62.
(2) Tehsildar, shall get the demand prepared and census conducted through Patwari Concerned after receipt of resolution under Rule 62.
(3) Patwari shall inform the program of conducting a census of assesses to the Vikas Adhikari and the Panchayat who may associate the Panchayat Extension Officer, Panchas, and Secretary to assist in such census and preparation of demand.
(4) Demand shall be prepared by Patwari in Form No. IV.
64. Approval of assessment by Tehsildar. – (1) Tehsildar shall, after the demand assessment of taxes has been prepared by Patwari, get it checked and make corrections, if any, approve and shall forward a copy to Patwari concerned.
(2) In consonance with the approved demand, Patwari shall issue demand slips to the assesses concerned in Form No. V.
65. Due dates of taxes. – (1) The taxes assessed as per Rule 64, shall be collected as per demand slips to be issued by Patwari in April. The amount of tax shall be deposited in yearly installments in May.
(2) Interest at the rate of 12% shall be levied from the 1st of June for delayed payment.
66. Appeal against assessment. – Any assessee having any objection to such assessment may appeal to the Sub-Divisional Officer if tax has been levied by a Panchayat, to the Collector if tax has been levied by a Panchayat Samiti, and to the Divisional Commissioner if tax has been levied by Zila Parishad by the provisions contained in Section 71 of the Act.
67. Recovery of taxes. – (1) The taxes shall be recovered by the Patwari who will be paid 5% as collection charges by way of deducting such amount from the gross tax receipts deposited in the P.D. Account of Panchayat Samiti concerned or Panchayat account.
(2) Details of such deposits indicating challan/receipt No. and date shall be forwarded every month to the Tehsildar, Vikas Adhikari and Panchayat concerned.
(3) Patwari will also maintain the demand collection Register in Form VI for each Panchayat/Panchayat Samiti as the case may be. A separate register or a separate portion will be used for each year.
(4) Panchayati Raj Institution concerned shall bear the cost of forms and registers necessary for the recovery of such taxes.
(5) In case of taxes are not recovered by the Patwari as provided in Sub-rules (1), (2), and (3) above, the same shall be recovered as an arrear of land revenue, as provided in Section 70 of the Act.
(6) Surcharge on stamp duty shall be collected by the sub-registrar for properties transferred in rural areas in the district and transferred to the P.D. Account of Zila Parishad as per procedure laid down by Finance Department.
(7) Surcharge on agricultural produce is collected by Secretary Mandi Committee in the district and deposited monthly in the P.D. Account of Zila Parishad of the district.
68. Levy of fees. – [(1) A Panchayat may levy fees for the services rendered to the public subject to the maximum rates as under:]-
(i) Application fees: Rs. 10/-
(ii) Certificate for residence, caste, income, etc. Rs. 20/- (50% of SC/ST).
(iii) Certificate of successors for mutation etc. Rs. 40/- (50% for SC/ST).
(iv) No objection certificate for electricity or piped water supply. Rs. 40/- (50% for SC/ST).
(v) Application for purchase of Abadi Land. Rs. 20/-
(vi) Expenses for preparation of site plan and site inspection Rs. 50/-
(vii) Ration card including the application form and printing Rs. 10/-
(viii) Registration of birth and death after 30 days. Rs. 20/-
(ix) Permission for building construction Rs. 2/- (per sq. meter for pakka construction).
(x) Addition/Alteration in site plan already approved by Panchayat. Rs. 100/-
(xi) Regularization of unauthorized Construction without permission of Panchayat provided it is a clear title and right of way are not distributed. Rs. 10/- (per sq. meter) maximum    Rs. 1000/.
(xii) Petrol/Diesel pump Rs. 2500/- (per year)
(xiii) Dabba/Restaurant Rs. 1000/- (per year)
(xiv) Any other business unit. Rs. 200/- (per year).
(xv) Resolution for No objection Certificate for mining    Rs. 5000/-
(xvi) Mobil Towers Rs. 10000/- (per year)
(xvii)Fees for Guest – House/Hotel/Motel/Rest House
(a) up to 5 rooms.Rs. 1000/- per year.
(b) 6 to 10 rooms.Rs. 2500/- per year.
(c) 11 to 15 rooms.Rs. 4000/- per year.
(d) 16 and moor rooms.Rs. 5000/- per year.
(2) A Panchayat leading to the levy of such fees shall pass a resolution in the general meeting and publish a notice on the Notice Board inviting objections/suggestions of the residents of the Panchayat circle within 30 days.
(3) After the expiry of 30 days from the date of the notice, Panchayat may again pass a resolution with or without modifications and decide to charge such fees from the first of the next month.
69. Taxes and fees on fairs. – (1) Panchayat Samiti/Zila Parishad may decide to levy taxes/fees to regulate the fairs and festivals organized and regulated by them within their jurisdiction.
(2) Such Panchayati Raj Institution may designate any officer as Mela Officer.
(3) If any cattle fair is organized, the rate of the Rawana fee will be decided by the concerned Panchayati Raj Institution.
(4) Purchaser shall not take his Cattle out of the fair area unless he has obtained a Rwanda in form VIII after payment of a prescribed fee.
(5) If any purchaser is found taking his Cattle out of the fair area without a Rawanna, he shall be liable to pay a penalty not exceeding Rs. 200/- per animal at the discretion of Mela Officer.
(6) Check posts shall be established for entry and exit of Cattle, Entry pass shall be issued to all Cattle entering the Mela premises in Form VII by Mela Officer/Check post-in-charge.
(7) Every sale carried in the Mela shall be registered in form IX and the purchaser will be issued copy thereof on payment of the charge fixed by the Panchayati Raj Institution concerned.
(8) No Rawanna shall be issued unless a copy of the registration referred to in Sub-rule (7) is produced.
[70.***]OLD LAW 6
71. Entertainment Tax on Cinema/Theatre/Video Shops. – (1) Panchayat Samiti shall recover entertainment tax as per notification No. F. 8(76) FD/Gr. IV/73 dated 9.3.1976 at the rate of 100% of the cost of the ticket/charges exceeding Rs. one per person. In case regular tickets are not issued, amount of tickets per month be assessed and 100% tax recovered accordingly.
(2) If the amount due is not deposited on demand, it shall be recovered as an arrear of land revenue through the Collector of the district.
72. Maximum rates of tax on trade, callings, professions, and industries. – (1) Panchayat Samiti may levy tax subject to the maximum as under: -(Rs.)
(i) Advocates 300/- per year
(ii) Oil presses, cotton presses, printing presses/warehouses, and other industries (except cottage industries), 1000/- per year
(iii) Money lenders 1000/- per year
(iv) Wholesale and retail traders, auctioneers, contractors, commission agents, brokers, workshops 500/- per year
(v) Clinics, nursing homes, private hospitals 300/- per year
(vi) Private practitioners, vaidyas, homeopaths, dentists, veterinary surgeons 150/- per year
(vii) Architects/engineers 300/- per year
(viii) Keepers of hotels, lodging houses, and boarding houses 500/- per year
(ix) Editors/proprietors of Newspapers 250/- per year
(x) Professional Artists, Photographers, actors, dancers, musicians 120/- per year
(xi) Owners of circus/cinema/video shops 1000/- per year (in addition to 100% entertainment tax on the sale of tickets).
(xii) Dealers in animals, vehicles, and dairy 250/- per year
(2) Procedure for the imposition of taxes as provided in Rules 58 to 60 shall be followed except that prior sanction of the Government shall not be required.
Building Tax
73. Building Tax. – A tax on buildings under Clause (a) of Sub-Section (1) of Section 65 may be leviable on the buildings within the Panchayat circle and shall not exceed the following limits, namely
The maximum amount of tax per annum
(i) Where constructed pakka roofs area is upto 500 sq. ft Rs. 100/-
(ii) When the area is 501 to 1000 sq. ft. [Rs. 300/-]
(iii) When the area is 1001 to 2000 sq. ft. [Rs. 500/-]
(iv) When the area is more than .2000 sq. ft. [Rs. 1000/-]
Provided that no tax shall be payable for houses not constructed with stone bricks, or not having stone slabs/RCC Roof.
74. Exemption from tax. – (1) Notwithstanding anything contained in the Act or in these rules, a building tax shall not be levied on inns, Dharamsala, libraries, schools, dispensaries, reading rooms, and buildings used for a religious and charitable purpose, subject, however, to the provision that no rent is earned from the whole or any part thereof.
(2) All buildings within a Panchayat circle belonging to the Central Government or the State Government as well as all such buildings belonging to or vested in a Panchayat or a Panchayat Samiti or a Zila Parishad or a Municipal Board shall be exempted from the payment of buildings tax under Rule 73.
(3) No building tax shall be levied on kaccha houses, I.R.D.R selected families, Indira Avas, and pakka houses having a floor area of less than 200 sq. ft.
75. Preparation of assessment list. – (1) For the purpose of the building tax the Panchayat shall cause to be prepared a list of occupiers/owners possessing or owning, as the case may be, buildings situated within the Panchayat circle.
(2) The list shall contain an area of Pakka construction and Kaccha construction separately.
(3) Rental income, if any, may also be indicated.
(4) If the building is in the exempted category as per Rule 7, the fact should be mentioned in the assessment list.
(5) Tax shall be assessed as per the area of Pakka houses within the maximum rates specified in Rule 73.
76. Publication of assessment list. – (1) The assessment list prepared under Rule 75 shall be published by affixing a copy thereof on the notice board of the Panchayat, along with a notice inviting objections thereto within fifteen days from the date of the publication of the assessment list.
(2) A proclamation shall be made by the beat of the drum in the whole of the Panchayat circle to the effect that the list has been so published and could be inspected at the Panchayat office and that objections thereto could be filed before the Panchayat within fifteen days of the date of publication of the assessment list.
(3) The Panchayat shall hear any objections that may be made within the said period and the assessment list shall be amended, if necessary, and signed by the Sarpanch.
(4) A copy of the assessment list so finalized shall be pasted on the notice board of the Panchayat.
77. Realisation of building tax. – The building tax shall be realized in advance for the whole year, commencing on the 1st of April.
78. Octroi posts and octroi limits. – If a Panchayat decides to impose an octroi under Clause (b) of Sub-Section (1) of Section 65, the Octroi limits shall be the outer limits of the Panchayat circle and the Panchayat may: –
(a) Describe the routes by which the goods and animals liable to octroi shall be brought within the octroi limits and;
(b) Establish such octroi posts as it may think necessary, placing each such post in charge of the Panchayat and arranging there for such establishment as it may think fit.
(c) Octroi may be levied at a rate not exceeding half percent of the value of goods. Prior permission of the State Government shall be obtained for levy of octroi at a rate exceeding half percent.
(d) In case of industries having fixed capital investment exceeding Rs. five lacs., prior permission of the State Government shall be obtained for levy of octroi.
79. Duties of persons bringing goods and animals. – (1) All persons bringing or receiving goods or animals liable to pay octroi within the octroi limits shall exhibit or produce all bills, invoices, receipts, or other documents of a like nature which they may possess relating to the goods or animals to enable the octroi official to ascertain, assess and collect the amount of octroi duty leviable and such persons shall afford the octroi official every facility to have their goods appraised and when required to do so shall permit them to inspect, weigh examine, measure or otherwise appraise or deal with the whole or any portion of the goods or animals to assess or collect octroi duty thereon, checking the payment of such duty or carrying out any other provisions of these Rules.
(2) In the event of there being no invoice or bill or another relevant document in the possession of the person bringing dutiable goods or animals or of non-acceptance by the octroi official of the value as shown therein, a declaration shall be made and signed by such persons and octroi shall be levied as per market price of the goods or animals after getting the value thereof appraised in the markets.
80. Inspection of goods. – Every person shall, on demand, permit an octroi official to inspect the goods in his possession.
81. Assessment of Octroi. – Where an ad Valorem octroi is leviable the amount thereof shall be calculated according to the full value of the goods or animals as given in the original bill or invoice or other; documents or on their market price as the case may be:
Provided that Panchayat may impose octroi on goods transported by a Co-operative Society at agreed rates per month:
Provided further that the Panchayat may impose and recover octroi duty on goods imported for the purpose of processing by any industry located in the Panchayat Circle on agreed rates monthly, however subject to the condition that the purpose of the import is verified by the General Manager District Industries center concerned.
Explanation- “Full value” does not include railway freight, commission, or other incidental charges.
82. Payment of Octroi. – (1) Octroi shall be payable on demand by the officer-in-charge of an octroi post.
(2) Octroi duty on goods or animals liable to octroi shall be paid at an octroi post or Panchayat Office.
(3) Where there is no octroi post, the importer shall file a declaration of the value of goods imported and satisfy the Sarpanch or Secretary based on actual vouchers.
(4) Upon payment the official-in-charge of an octroi post of Secretary shall draw up a receipt in duplicate in Form X, of which one copy shall be given to the importer and the other shall remain as counterfoil in the receipt book.
(5) Traders doing regular business in the Panchayat area may also declare the value of goods likely to be imported every month and deposit octroi in advance. Panchayat shall be free to assess the actual value of such goods based on vouchers/sales by such traders.
83. Goods brought by Railway or motor transport agency. – (1) Goods or animals brought by railway shall be deemed to have entered the octroi limits as soon as they pass beyond the railway goods or luggage yard and they then become liable to octroi duty in the same manner as goods or animals brought by road.
(2) Goods or animals brought by motor transport agencies or other means of transport shall be liable to pay octroi duty if they are so liable at the octroi post, or where there is no such post, octroi duty shall be paid at the Panchayat Office.
84. Goods received by post. – (1) Goods by post parcels, shall if they are liable to pay octroi, be produced at the Panchayat Office and the amount of octroi thereon shall be assessed, realized, and paid by Sub-rule (4) of Rule 82.
(2) The Panchayat may make arrangements with postal authorities whereby a list of all goods received by post parcels, along with the names of the addresses, may be obtained at the Panchayat Office and if any such parcel is not produced at the Panchayat Office within a month of the receipt thereof, the Panchayat may take such steps against the addressee as may be provided for in the bye-laws.
85. Goods for immediate transportation. – (1) If the person in charge of the octroi outpost is satisfied based on goods receipt with the driver of the vehicle that goods are for immediate transportation outside the limits of Panchayat, he may charge in Form XI only such amount as may be fixed by the Panchayat for escorting the goods outside the Panchayat limits.
(2) Period of transit shall not ordinarily exceed four hours but in case of a break-down of the vehicle etc., Sarpanch may relax it suitably up to 24 hours.
(3) If any traveling agent brings any goods for sale or exhibition he shall deposit due octroi duty but may claim a refund for goods unsold and transported outside the Panchayat limit within 7 days.
(4) If any traveling agent residing in Panchayat circle takes out goods for sale, he shall give a complete list of articles at octroi post in duplicate. One copy shall be returned duly verified to the agent. In case, he brings back the whole or part of such goods within 15 days, no octroi shall be charged if the goods were the same as mentioned in the list.
86. Exemption from Octroi. – Notwithstanding anything contained in these rules, octroi shall not be levied on the following goods, namely: –
(i) head loads of cow dung, fuel, grass, fodder, and brush-wood;
(ii) goods on which octroi payable is less than one rupee;
(iii) arms for the use of the military, police, or any other departments of the State or the Central Government;
(iv) articles manufactured or produced in the Panchayat Circle;
(v) bonafide personal and household goods imported by a person on the occasion of his coming to take up his residence within the Panchayat Circle;
(vi) wearing apparel with or without lace, utensils, furniture, and articles of food belonging to a marriage party;
(vii) machinery imported into any Panchayat Circle to set up new industries or for expansion thereof or for renovation and repairs of machinery in existing Industries, if the importer produces a certificate from the Industries Department of the State verifying the purpose of such import;
(viii) fertilizer imported into Panchayat Circle;
(ix) all fabricating materials, raw materials, and construction materials brought into any Panchayat Circle to set up new industries or for expansion of existing industries subject to production of a certificate from the Director of Industries, Rajasthan, Jaipur, or his duly authorized representative that these items are necessary for the aforesaid purposes :
Provided that the exemption shall be available for seven years from the date of establishment/expansion of the industry, subject to a certificate given by Director, Industries Department;
(x) any other thing exempted by the State Government through a special order.
Explanation. – (1) The exemption on construction materials shall apply to the material used in the construction of the factory shed, office building, and chowkidars quarters. It shall not apply to other categories.
(2) Raw materials shall not include packing material furniture and fixtures, petrol, oil, lubricants, coal, timber, wood, air conditioning and refrigeration plant, and other articles used for electrification.
87. Penalty for evading payment of Octroi. – If goods or animals passing into a Panchayat Circle are liable to the payment of octroi duty, every person who with intent to defraud the Panchayat causes or abets the introduction of, or himself introduces or attempts to introduce within the octroi limits any such goods or animals in respect of which octroi due on such introduction has neither been paid nor tendered shall be punishable with fine which may extend to ten times the amount of such octroi.
88. Bye-laws. – Bye-laws, not in consistent with these rules, may be made by the Panchayat under the Act to supplement these rules in the regulation, assessment, realization, and payment of octroi due thereunder.
Vehicle tax
89. Register of vehicles liable to tax. – (1) When a Panchayat has decided to levy a tax on vehicles under Clause (c) of Sub-Section (1) of Section 65 and the procedure laid down in Rules 58 to 62 has been observed in respect thereof, the Panchayat shall cause to be prepared a register of vehicles liable to such tax, specifying therein the name and address of the owner of each such vehicle and the amount of the tax due in respect thereof.
(2) Any person who keeps or piles any vehicle on hire whether he be the owner of the such vehicle or a person who possesses it or has the loan of it or has the charge of it in any other capacity shall be deemed to be the person liable to pay the tax on the vehicle.
(3) Every person who becomes possessed of any vehicle, for which he is liable to pay the tax, shall, within fifteen days of his becoming so possessed of the same, bound to give notice in writing to the Sarpanch of the fact of his having become possessed of such vehicle.
(4) Any person whose name is registered in the register referred to in Sub-rule (1), or the agent of any such person, shall be permitted, free of charge, to inspect and take extracts from any portion of the said register which relates to such person.
(5) The Panchayat shall cause the such register to be corrected as and when necessary.
90. Exemption from vehicle tax. – No vehicle tax shall leviable in respect of a vehicle
(a) if it is a motor vehicle within the meaning of the Motor Vehicles Act, 1988 (Central Act, 59 of 1988), or
(b) if it is used for the purposes of cultivation; or
(c) if it is a vehicle belonging to the Central or State Government and is used for public purposes, or
(d) if it belongs to the Panchayat Samiti or Zila Parishad.
91. Recovery of tax in advance and issue of license. – (1) The vehicle tax shall be payable every year in advance.
(2) When any person pays the amount of tax due in respect of any vehicle, the Panchayat shall grant him a license to keep or use a such vehicle for the period to which the payments relatives in Form No. XII.
92. Recovery of tax when not paid. – (1) If the tax in respect of a vehicle is not paid by Sub-rule (1) of Rule 91 the Sarpanch or any other official authorized by the Panchayat on this behalf may at any time seize and detain the vehicle unless such person can prove to the satisfaction of Sarpanch or authorized official that he has paid the vehicle tax.
(2) If the vehicle seized is not claimed and the tax due thereon is not paid within fifteen days from the vehicle shall be sold by public auction and the proceeds of the sale shall be applied to the payment of tax due on the vehicle.
(3) In addition to the amount due as tax such penalty not exceeding twice the amount of the tax as the Panchayat may direct and a sum of Rs. 200/- (Rupees two hundred) on account of charges incurred in connection with the seizure, detention, and sale, will also payable and recoverable out of the sale proceeds.
(4) If the owner of the vehicle or the person entitled thereto claims the same within a week from the date of seizure or at any time before the sale, it shall be returned to him on payment of the tax due thereon, and such penalty not exceeding Rs. 200/A. Panchayat may direct.
Tax on Commercial Crops
93. Submission of returns. – After the preliminary procedure laid down in Rules 58 to 62 has been observed for the imposition of the tax on commercial crops under Clause (f) of Sub-Section (1) of Section 65, it shall be the duty of every person frowning on the land occupied by him within the panchayat circle any commercial crops, as defined in the explanation to Section 65, to submit, not less than a month before harvesting a such crop, a report of the same to the Sarpanch of the panchayat and to furnish a return containing the following particulars: –
(a) name of the village in which the lands grew upon is situated;
(b) area of the lands in terms of hectares upon which such commercial crop has been grown;
(c) the nature of the commercial crop grown; and
(d) the name, father’s name, and residence of such grower.
94. Enquiry and assessment of tax. – (1) The Sarpanch shall make or cause to be made such inquiry as he may consider necessary for the purpose of verifying the return and may, if he thinks fit, cause the area under cultivation to be ascertained by actual measurement or from girdawari record maintained by Patwari.
(2) On the completion of such inquiry, a committee consisting of three panchas and the Secretary shall assess the area in which a commercial crop has been grown, the likely total produce thereof, and the amount of tax leviable thereon.
(3) After the assessment has been made under Sub-rule (2), the Sarpanch shall cause to be given to the person who furnished the return, a notice of such assessment.
(4) Rate of tax on commercial crops shall be an amount equivalent to rates of land revenue.
95. Failure to submit a return. – If any person fails to submit a return required by Rule 93, the Sarpanch with the approval of the committee referred to in Sub-rule (2) of Rule 94 may on information received from the Patwari or otherwise, at any time make the assessment contemplated by Rule 94 to the best of his judgment and shall, in every such case inform, by notice, the person growing the commercial crop on any land within the Panchayat Circle of such assessment.
96. Reduction of assessment. – On receipt of information from or on behalf of an assessee that due to any agricultural calamity, the commercial crop has in any way been damaged or injured, the Sarpanch shall make an inquiry and if in his opinion substantial damage to the crop is proved, he may make a suitable reduction in the assessment with the approval of the committee referred on the Sub-rule (2) of Rule 94.
Water tax
97. Resolution for imposing water tax. – In case a Panchayat decides to impose water tax under Clause (e) of Sub-Section (1) of Section 65, for arranging the supply of safe drinking water within the Panchayat Circle, and its maintenance, the Panchayat concerned shall pass a resolution for its intention to do so.
98. Water tax and other charges. – (1) In a village where drinking water is supplied through a public tap, pump, and tank scheme or hand pumps by the Panchayat or entrusted to it for running and maintenance or where some charge is to be paid by Panchayat for drinking water supply to the Government, every resident of that village shall pay monthly water tax of Rs. 1/- (Rupee one) per head per month in case of piped water supply and Rs. 0.50 (Fifty paise) in other cases irrespective of the fact whether he uses the public tap, hand pump or not. Where water is supplied to the premises of a consumer, without a meter, a flat rate of Rs. 20/- (Rupees twenty) per tap per family shall be charged.
(2) In case a meter is provided to the consumer by the Panchayat concerned the water charges and meter rent at the rate of Rs. 5/- per month shall be calculated and recovered as per rates determined from time to time by the Public Health Engineering Department. The consumer shall also be permitted to provide his own meter. In such case meter rent of Rs. 5/- shall not be charged.
(3) No person shall obtain water from the public tap for construction purposes either himself or through his servants or agents unless permission is obtained from the concerned Panchayat, after payment of specified charges in advance. In case any person is found using water from the public tap for construction purposes in contravention of the rules, he shall be liable to pay a fine upto Rs. 200/- in addition to the amount of water tax and a continuing penalty up to Rs. 10/- per day as Panchayat may decide.
99. Recovery of water tax. – The recovery of water tax shall be made in the following manner: –
(a) The Panchayat concerned shall prepare separate bills for public tap as well as for private connections and shall arrange to serve the same upon the person concerned at least seven days before the actual date of payment.
(b) Every such bill shall specify the amount, the nature thereof, the person from whom it is due and the period for which it is due, and the rebate of 20% for depositing within the due date.
(c) In case of payment of water tax is not made by the person within seven days rebate will not be allowed and the full amount of the bill shall be recovered through the process of attachment warrant after giving 15 days’ notice.
(d) In case of private connections at the premises of the consumer, the connection shall be disconnected in default of payment of water charges in time after giving 15 days’ notice to the consumer. The said connection shall be renewed up to two times the dues along with a penalty up to two times the dues levied by Panchayat.
100. Framing of Bye-laws for water tax. – The Panchayat concerned may frame detailed bye-laws to regulate the water supply scheme in its Panchayat circle.
Pilgrim Tax
101. Imposition of Pilgrim Tax. – A Panchayat may decide to impose a pilgrim tax under Clause (d) of Sub-Section (1) of Section 65, after following the procedure laid down in Rules 58 to 62.
102. Period of tax. – In case of a place of permanent pilgrimage, tax may be imposed throughout the year, or in case of religious fairs, it could also be restricted to such periods.
103. Tax on Pilgrim Vehicles. – During such period tax may also be levied on the parking of vehicles at different rates for a business, cars, taxis, etc.
104. Procedure for collection. – Panchayat may either collect the tax through check post or may allot a contract for such collection of tax through public auction.
Recovery of Fees and Taxes
105. Bill for dues. – (1) For the amount of any tax/fee or other dues payable to the Panchayat, a demand slip shall be prepared in Form V and sent to the person liable therefor.
(2) Every such bill shall specify the amount due, the nature thereof, the person from whom it is due, and the period for which it is due.
106. Notice of demand. – If the sum so due is not paid to the Panchayat Office within fifteen days from the presentation of the bill therefor, the Panchayat may cause to be served upon the person to whom such bill has been presented a notice of demand in Form No. XIII.
107. Warrant of attachment and sale. – (1) If the person on whom a notice of demand has been served does not, within fifteen days from the service of such notice of demand, either pay the sum demanded in the notice or show cause to the satisfaction of the Panchayat why it should not be realized, such sum with all costs of the recovery may be recovered using a warrant of attachment and sale of the movable property of the defaulter, issued by the Panchayat in Form XIV.
(2) Every such warrant shall be signed by the Sarpanch, or, in his absence, by the Up-Sarpanch and shall subject to the provision contained in Sub-rule (3), be addressed to the Secretary or other Clerk of the Panchayat.
(3) Where the property proposed to be attached and sold is beyond the jurisdiction of the Panchayat issuing the warrant of attachment and sale, such warrant shall be addressed to the Sarpanch of the Panchayat within whose jurisdiction such property lies for the time being and, where it is in an area for which there is no Panchayat, it shall be addressed to the Tehsildar having jurisdiction.
(4) The Sarpanch of the Panchayat or the Tehsildar receiving the warrant under Sub-rule (3) may endorse it to any subordinate officer.
(5) A warrant issued under this rule shall be for the attachment and sale of only so much part of the movable property of the defaulter as will suffice to meet the demand of the Panchayat, and the costs of attachment and sale.
108. Exemption from attachment. – The following property shall not be liable to attachment and sale under Rule 107, namely: –
(a) the necessary wearing apparel and bedding of the defaulter, his wife, and children;
(b) the tools of artisans;
(c) where the defaulter is an agriculturist, his implements of husbandry, seed-grain, foodstuffs for his family for the coming eight months, and his cow or calf and filly;
(d) such ornaments as a woman are prohibited from parting with by custom;
(e) the wages of laborers and domestic servants whether payable in money or kind; and
(f) salary to the extent of 50% for maintenance.
Explanation. – In Clauses (a) and (f) “salary” of “wages” means the total monthly emoluments, excluding any allowance declared exempt from attachment under any statutory order of the State or Central Government derived by a person from his employment whether on duty or on leave.
109. Entry for attachment. – It shall be lawful for any officer to whom a warrant of attachment and sale under rule 107 is addressed or endorsed to break open at any time between sunrise and sunset any outer or inner door of a building to effect attachment directed in the warrant if he has reasonable grounds for believing that such building contains property which is liable to seizure under the warrant and if after notifying his authority and purpose and duly demanding admittance he cannot otherwise obtain admittance:
Provided that such officer shall not enter or break open the door of any apartment appointed for a woman, until he has given reasonable notice of his intention, and has given such woman an opportunity to remove herself.
110. Attachment. – (1) Subject to the provisions contained in Sub-rule (5) of Rule 107 and further subject to the exceptions specified in Rule 108, the officer to whom a warrant of attachment and sale is addressed or endorsed shall be competent to attach. wherever it may be found, any movable property of the person named in the warrant.
(2) Such officer shall, on attaching the property, forthwith make an inventory thereof before removing the same or entrusting with any other person on furnishing sufficient security to his satisfaction, and every inventory prepared under this sub-rule shall be attested by two respectable persons of the locality in whose presence it has been prepared.
111. Sale of property subject to decay. – When the property attached is subject to speedy and natural decay, the same may be sold forthwith unless the amount of the demand is tendered and the proceeds of the sale are kept in deposit.
112. The objection of attachment. – (1) Any person having a claim upon the property under the attachment may file an objection against such attachment within ti fifteen days from the date thereof.
(2) Such objection shall be investigated into and disposed of by the Sarpanch of the Panchayat issuing the warrant or, in case such warrant has been addressed under Sub-rule (3) of Rule 107 the Sarpanch or another Panchayat or, as the case may be, to the Tehsildar having jurisdiction by such Sarpanch or Tehsildar.
(3) If the objection is allowed, the property attached shall be realized from the attachment or, if it has been sold under Rule Ill, the sale proceeds thereof shall be paid to the objector.
(4) Pending the final disposal of the objection, the sale of the attached property shall not be ordered and, if ordered, shall stand postponed.
(5) Nothing in Sub-rule (4) shall relate to or in any way affect a sale made under, Rule 111.
113. Sale of attached property. – (1) In the following cases, namely: –
(i) When an objection to the attachment has not been filed under Rule 112 or if filed, has been disallowed, and
(ii) When the defaulter has failed to pay the amount of the demand after the attachment of his property within fifteen days of such attachment and the property attached has not been sold under Rule 111.
Such property shall be ordered to be sold by public auction on a date to be fixed therefor, which shall not be earlier than the twentieth day after the date of attachment.
(2) A notice of such sale by public auction shall be proclaimed by the beat of the drum in the vicinity of the place, and at some central place in the village or town, where the property to be sold is for the time being:
Provided that from the date of the issue of a notice to the date on which the auction commences, at least fifteen days shall have elapsed.
(3) Bids shall be called for at such auction and the person making the highest bid shall be declared to be the purchaser of the property so auctioned.
(4) The entire amount of the bid shall be paid by the purchaser on the spot.
(5) The Sarpanch or any panch of the Panchayat issuing the warrant of attachment and sale under Rule 107, the Sarpanch or any officer to whom it is addressed to endorsed, and any officer engaged or employed in the sale of the attached property shall not take part at any sale thereof under this rule.
114. Appropriation of sale proceeds. – (1) From out of the proceeds of the sale of any property under Rule 111 or Rule 113 shall be paid, in the order of priority hereinafter mentioned: –
(i) the cost incurred in the such sale and the dues, if any, on account thereof;
(ii) the cost of the attachment including the cost of maintaining any attached livestock at the rates for their maintenance in a panchayat cattle pound; and
(iii) the demand of the Panchayat for the recovery of which the attachment and sale were ordered.
(2) Upon the payment referred to in Clause (iii) of Sub-rule (1) being made and credited in the Panchayat accounts, a receipt for the same shall be given to the defaulter.
Rajasthan Panchayati Raj Rules 1996 (Chapter 7 Imposition, Assessment and Collection of Taxes & Fees)

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