The Manipur Municipalities (Sixth Amendment) Act, 2012

 
‘ EXTRAORDINARY , _
PUBLISHED BY AUTHORITY ,. ~
No. 200 Imphal,Friday, August 31, 2012 ~ I (Bhadra 9, 1934)
 
 
: GOVERNMENTOF MANIPUR ,
SECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT
NOTIFICATION'
Imphal, the 23rd July, 2012
No. 2/68/2Q}.2-~Leg/L; The following Act of the Legislature Manipur which received assent of
the GOVemor of Manipur on 21—7-2012IS hereby publishedin the Official Gazette: '
’ THE MANIPUR MUNTCIPALITJES (SIXTH AMENDMENT) ACT, 2012
(MANIPUR “25101“ No. 9 OF .2012)
further t9 ainend the Maniplir Mqriicipalities Act, 1994 (No. 43 of 1994). . ,
, BeL15enacted bythe Legislature of Manipur1n the Sixty—third Year of the Republic of India as
follows '1
' " 1 . Shorttitleand commehtem'ent; - '
‘ ‘ (I)ThisActmay be called the Mampur Municipalities (Sixth Amendment) Act, 2012.
(2) It shall come into force on such date as the State Government may,by notification1n
the official Gazette, appoint.
2. Amendment of section 2. -
- 111 Section 2 ofthe Manipur MunicipalitiesAct 1994 (hereinafiercalled the Principal Act),—
1--
(ij aifier sub-section (1), thefollowing sub—sectioh (1A) shall be inserted, namely—
(lA) “Board” means the Manipur Municipality Property Tax Board;
(ii)
(iii)
H (iv)
2
after sub-sectio11(18), the following sub—section (18A) shallbennserted namely-
(18A) “Fund”meansthe Manipii1Mumc1pahty Property Tax Beard Fund referred to
in Section 100 R.
after sub-section (45), the following sub—section (45A) shall be inserted,name1y—
(45A) “Property Tax” means the prepertytax 011 the annual value ofland and buildings
determined and leviable1nthe Ihunieipalareas under the Manipur Miinieipalitie's Act,
1 994.
after sub—section (57), the following sub-section (57A) shall be inserted, namely—
(5 7A) “Valuer—surveyor” means a v’alue‘r—Surveyor registeredasstich11nder section
4;;10011
Amendment of section 75. -
In section 75 of the Principal Aet, ‘
“(11‘ '
(ii)
for sub-sectioh (1)(a), the following shall be substituted, namer
“(a) a property tax on land and buildings situated within themunicipality assessed
on their- annual value,payab1e by theowner of the building 01 land or both as
determined by theLProperty Tex Board”;
for sub-section (1)(1), the followirig shall be substituted, namely -
“(1) a betterment tax. on the increase of properties and land values caused by the
. execution of development/imprevement works in the surrounding areas”;
after sub-Section (5), the follOWing sfib-section shall beadded,‘ namely - H
“(6) On receipt ofthe reply from the municipality'or on failure ofthe 111nnibipality to
make a reply within the stipulated date and the state government, on being satisfied
that the imposition of the tax or modificatioh of the rate of any existing tax is in the
interest of the' mumcipality, may by suitable order notified1n the ofiicial Gazette,
impose or modify the tax. The order so passedshall operate as if-1t were a resolution
passed by the municipality”
Amendment of section 79. —
For section 79 of the Principal Act, the following shall be substitutedgnaxnety -
- 79 (1) The State Government shall, from time to time bynetification; specify the area
where, the general valuation of lands and buildings shall be made by the Property Tax
”Board, in so far as they relate to the deter111i11ation of annual vaiuation; '
3
Provided that the Property Tax Board may make, subject to such conditions as may
be prescribed, the general valuation oflands and buildings1n the area as aforesaid or in any
part thereofunderits superintendence,di1ection and control, and every such valuation shall
be deemed to have been made by the Property Tax Board.
(2) The annual valuation made by the Property Tax Beard shall become operative with
effect from such date, as the State Government may, by notification,appoint in this behalf
and shall remain in force111 respect of such area for a period of five yeais and may be
revised thereafter at the termination of successive period of five years.
Amendment of section 80. -
For Section 80 of the Principal Act, the following shall be substituted, 11a111ely -
“Every owner or occupier of any land or building shall file a statement before the Board1n
such manner and within such time specifying such particulars as maybe prescribed. Final
valuation list prepared by the Property Tax Board shall be the value of thepreperty tax to
be filed by the owner”.
Amendment of section 81. -
In sub-section (2) of section 81 of the Principal Act, the words “the assessor appointed by
the municipality” shall be substituted bythe words “the Executive Officeror any person
authorised by him”.
. ' [Amendment of section 83. -
For Section 83 bf the Principal Act, the folloWing shall be substituted, namely -
“83. Notwithstanding anything contained1n this chapter, the mode ofprocedure and system
of property tax on the land and holdings shall be such as may be prescribed by the rules to
be framed by the government from time to time in this behalfon the recommendation ofthe
Property Tax Board”.
Antiendment of section 85. ’- '
In sub-section (1) of section 85 of the Principal Act, the words “the mahicipality” shall be
snbstituted by the Words “the Property Tax Boar ”
Delenon of section '89. -
Section 89 of the Principal Act shall be deleted.
 
10.
14.
100A. '
11.
12.’
13.
15.
16.4
100 B.
Deletion of section 93. ~
Section 93 of the Principal Act shall be d§1§tcd.
Deletion of section 94. -
Section 94 of the Principal Act shall be deleted,
,i Deietion of section 95. .-
Section 95‘ bfthe Principal Act shall be deleted. " ‘
Deletion of section 96. —
Section 96 of the Principal Act shall be deleted.
Deletion of section 97. -
“ Seetipn 97 of the Principal Act shall be deleted.
Deletion of sectiOn 98. —
Section 98 of the Principal Act shall be deleted.
Insertion of a new Chapter VIIIA. -
After Chapter VIII of the Principal Act, the following new Chapter VIIIA shall be
inserted, namely -
. “CHAPTER va .
MUNICIPALITY PROPERTY TAX BOARD
Establishment ofthe Board. -
(l) The State Government may, by notification, establish, for the purposes ofthis Act, a
Board to be called the Manipur Municipality Property Tax Board.
(2) The Board shall be a bodyeorporate with perpetual succession andia; common seal
and may sue or be sued in its corporate name and shall be competent to acquire, hold and
dispose of any property, both movable and immovable, to enter into contactsand to do all
things necessary for the purposes of this Act.
Composition of the Board. -
(1) The Board shall consist ofa Chairperson anti such number ofmembers not exceeding
four as may be determined by the State Government.
100C...
100 D- <
100 E.
5
(2) The Chairperson shall be a pexson who is or has been an officer ofthe State Government
not below the rank of Secretary including ex-ofiicio Secretary.
9 (3) I The other memhets shall ihelude theDirector of MAHUD, Government of Manipurwho shall be the ex-oflicio member ofthe Board, and such other persons having knowledge
* —. and experience in the fields ofmunicipal administration, valuation ofproperties, accountancy,
law, engineeringand urban planning as the Government may detennine. --
(4) The Chairperson and the members of the Board shall hold office for a period of five
years and the terms and conditions oftheir service, including salaries and allowances, shall
be such as may be prescribed by the State Government. ' ‘
(5) The Board shall have a Secretary who shall be'appointed by the State Government. ’
AppOintment of Chairperson and Members. -
(1) The Governor shall, on the advice ofthe ChiefMinister, appoint a pe'rson as Chaixperson
and other persons, as members of the Board. . ' .
Provided that the ChiefMinister before tendering advice to the Governor shall consult,> with the Speaker of the Legislative Assembly of the State and the Leader of Opposition inthe Legislative Assembly ofthe State. -
.(2) The persons appointed as Chairperson and Members ofthe Board shall, befere enteringupon ofiice, make and subscribe before the Governor an oath or afiirmation according tothe form as prescribed. ' »
~ (3) (i) Theperson appointed as Chairperson or Member ofthe Board may, by writing underhis hand addressed to the Governor, resign his office; and
(ii) The person appointed as Chairperson or Merhber of the Board maybe removed from ‘office in the manner as prescribed. '
M Validation. 4
Notwithstanding anything cohtained elsewhere in this Act, no action ofthe Board shall beinvalid ori-otherwiseyealled in question merely on the ground ofthe existence ofany vacancy, in the office of the member ofthe Board.
Functions of the Board. -
(1) Enumerate or cause to enumerate all properties in the municipalities in the state anddevelop a data—base;
'100 F.
6
(2) Review the property tax system and suggest suitable basis for valuation ofproperties;
(3) Design and formulate transparent procedure for valuation of properties, inspection
for verification in corporations and mu’fiicipalities in the state;
(4) Undertake valuation or cause valuation ofall properties in the municipality in the state
including central, state or local body properties and exempted properties; ' '
(5) Recommend modalitiesfor periodic revision;
(6) Adjudicate property tax disputes and appeals for revision;
(7) Ensure quality in valuation ofproperties; i
(8) Ensuretransparency in valuation process and facilitate disclosure of valuations for
fair compariSon;
(9) Publish the annual work plan in the state Gazette;
’ (10) Render such advice on valuation of properties toa Municipality as the State
Government may, from time to time, require it to do or as the Board may consider necessary
for carrying out the purposes of this Act; ‘
(~11) Discharge such other functions inthe field ofvaluation including development expertise
in valuationaofland and building; and
(12) Undertake directly or through any institution, training of ofiicers and employees of
- Municipality as the State'Govemment may direct or as the Board may consider necessary
for carrying out the purposes of this Act.
Orgahisation. a
(1) The Board may be organised into three departments viz., Administration Department,
,Valuation Depaxtment and Research &Analysis Department. Each Department inay further
. be divided into Sections or sub-sections as needed and appropriate.
(2) The Board may establish offices in the state with appropriate staffwith’the‘prior approval
of the State Government; ' ’ L ‘ ‘ ‘
(3) The Board may reorganise its organisation from time to time as required to implement ‘
the provisions ofthe Act.
100 G.
100 H.
100 I.
100 J.
100 K.
Staff of the Board. '—
(1)The Board may, with the approval ofthe State Government, create such posts ’of officers
and employees and fill up such posts.
(2) The terms and conditions of service including salaries and allowances ofthe officers and
employees appointed under sub-section (1) shall be determined bytheregulations made
under Section lOOZB , - - - ,.
‘ (3)The Board may employ such officers and employees of the State Government as the
State Government may make available and they are governed by such terms and conditions
..,of service as prescribed by the State Government.
. (4) WithOut prejudice to the provisions of sub-section (1), the Board mayfor the purpose
'of carrying on its functionsunder this Act, requisition the services of any officer or employee
of the State Government or any other agency.
- (5) The stafl‘referred toinsub-section( 1) shall be undertheadministrative anddisciplinary ,
control of the Board.
Maintenance of register of registered valuer-surveyors. —
The Board shall maintain a register ofregistered valuer4smveyors.
. Registration of valuer-surveyors. —
Everyperson who possesses such qualifications as may be prescribed shall, subj ect to such
terms and conditions, and on payment of such fee, as “may be prescribed, be entitled to have
his name entered as a Valuer-surveyor in» the register ofregistered valuer—surveyor.
I ' Owner or occupier to‘ file statement. —
Every owner or occupier of:any land or building shall file a statement before the Board in
such manner and within such time specifying such particulars as may be prescribed.
' Penalty. -
Any person who -»
(1) fails to file the statement referred to in section 100.! within the prescribed period, or
files a false statement, or
(2) fails to produce the accounts, registers or documents or to (furnish the infOrmation
relating thereto when so required under section 100Q
100 L.
8
shall be punishable with fine which may extend to one thousand rupees and whenthe offence _
is a continuing one, with a daily fine not less than fifty rupees per day during the period of
continuance ofthe offence. , ' » v . ' - , v f
Determination of valuation and its duration. —
, (1) . The State Government shall,- fiom' time totime bynotification, specify the area where,
the general valuation of lands and buildings shall be made by'thé Board, in accOrdance with
the provisions of this Act, or any other law for the time being in force in such area, as the
case may be, in so far as they relate to the determination of annual valuation;
Provided that the Board may make, subject to such conditions as may be prescribed,
the general valuation of lands and buildings in the area as aforesaid or in any part thereof
under its superintendence,xdirection and control on payment ofsuch remuneration as it may
determine, and every such valuation shall be deemed to have been made by the Board.
(2) The valuation made by the Board shall become operative with effect fiom such date,
as the. State Governmentmay, by notification, appoint in this behalf anH shall remain in
force in respect of such area for a period of five years and may be revised thereafter at the .
termination of every successive period of five years: ~
Provided that the valuationoflands or buildings in any municipality made in accordance
with the provisions of this Act, or any other law, shall remain in force for the period for
which it was made under;the,-provisions of this Act; or any otherlaw; as the case may be.’
(3) Notwithstanding anything contained in sub—sections (1) and (2), if, during the currency , ,
of any period referred to in sub-section (2), any new building is erected, or any existing
building is reconstructed Oraltered or improved, in any area, the determinationofvaluation
of such premises shall be subjectto the same criteriazashas been fixed by- the Board for such
premises, and itsvaluation shallbeeovered by such procedure as may be determined by the
Board for its immediate valuation with prior mandatory filing of statement of particulars
under section 1001 by the owner or occupier. The valuation so made shall remain in force
from the period intimated by the Municipality for the unexpired portion of the period
referred to in sub-section (2). . - '
(4) The Municipality shall in each year and within such time, as may be prescribed, send
to the Board a list of all new buildings erected and also all existing buildings reconstructed
or substantially altered or improved within their respective jurisdiction together with
suggested valuation in terms ofBoard’s guidelines for finalisation and approval ofvaluation
by the Board. '
I
100 M.
100 N.‘
100 0.
Publication of draft valuation list. —
(1) When the valuation under section 100L of the lands and buildings in any area has
been completed, the Board shallcause such valuation list and the amount of property tax to
be enteredm a list. ' . -
(2) The Board shall publish the draft valuation list, prepared under sub-seetion (1), in
such manner, as may be prescribed and shall specify a date within which an application for
objection to the draft valuation list maybe filed. 1
(3) After the expiry ofthe date specified in sub-seetion (2) and within such period thereafter
as may be prescribed, the obj ection ofany entry inthe draft valuation list shall be determined
. after giving the applicant an opportunity ofbeing heard, by such 0111061 or ofiicers of the
Board as may be specified by the Board1n this behalf.
(4). The objection shall be filed and determined111 such manner asmay be prescribed.
(5) Notwithstanding anything contained in this Act, no application under sub-section (4)
shall be entertained unless the amount ofproperty tax on the previouswaluation ofthe land :
l or building as aforesaid has been paid or deposited in the office of the Municipality, before
the application is filed,.=and every such application shall fall unless the amount of property
tax on the previous valuation is continued to be paid or deposited in the ofiice of the
‘ . Municipality, as the case may be, till-such application is finally disposed of.
Publication of final valuation list. — ‘
When the valuation under Section 100M ofthe lands and buildings have been determined,
the Board shallprepare a final valuation list and shall give public notice of the place or
places where suchlist may be inspected and valuation together with the amount ofproperty
tax thereon as recorded1n the final valuatiOn list shall be conclusive.
Alteration or amendment of valuation list. —
(1) Notwithstanding anything contained in section 100M, the Board may at any time
before the date specified for filing the application under sub-section (2) of section lOOL and
reasons to be recorded in writing, direct any alteration or amendment of the valuation list:
(a) By inserting therein the name of any person whose name ought to be inserted;
. or ' ' 1‘ ~ ‘
(b) By inserting therein any land orbuilding previously omitted together with the
' valuation thereof; or , ., .
100 P.
100 Q.
100 R.
10
(c) By striking out the name of any person or any land or any land or building not
liable for payment of property tax; or
(d) By1ncreasing ordecreasingthe annual valuation of any holding which in the
opinion ofthe Board, has been substantially under— valued or over—valued by reasons
offraud, misrepresentation mistake, error, or subsequent construction or inadvertence;
(e) , By sorrecting any patent error or omission. .
1 Production and inspection of accounts and- documents. —
The Board or any of1ts ofiicer authorised by the Board may, subject to such conditions as
may be prescribed, require the owner or the occupier of any land or building to produce
before the Board or such officer within the time as the Board or such officer may fix any
' accou’nts,‘1egisters or documents or to furnish any information relating thereto as may be
considered necessary for the purpose offins Act and the owner or the occupier shall comply
with such requisition
Power to enter into land or building. - .
(1) Any ofiicer ofthe Board, when so authorised by it in writing, may, without giving any
previous notice to the oWner, or the occupier, or any land or building, enter into such land
or building and make an inspection or survey, or take measurements, thereoffor the purpose
ofvaluation.
(2) If such entry is refused or any objection to such entry is made, the officer authorised
under sub-section (1) may give notice in writing to the owner or theoccupier of such land
or building ofhis intention to enter into such land 01 building, and the owner or the occupier
of such lander building shall upon sueh notice being duly served on him, extend all facilities
as may reasonably be expected ofhim to such officer for entering into such land or building
and for making inspection or survey, or for taking measurements, thereof, as the case may
be for the purpose of valuation.
Fund of the Board. .-‘
(l) The Board shall have a Fundto be called the State Property Tax Board Fund to which
the following shall be credited:
(a) such moneys as may be paid to the Board by the State Government or any
other authority or agency, and
(b) such moneys as may be paid to the BOard by the Municipalities and other local
authorities under section 100U.
100 S.
100 T.
100U.
100 V.
11
(2) A11 moneys received by the Board shall be depOsited in one: or more nationalised
banks. '
Grants 01 loans to the Board. -
_ The State Government may extend grants or loans to the Board on such terms and conditions
as the State Government may determine.
Municipalities to make payment to the Board. -
(1) The Muhicipality or any other local authority, as the case may be, in respect ofwhich
notification under sub-section (1) of section lOOL has been made, may pay to the Board
such proportion of the expenditure incurred by the Board on account of the valuation and
assessment, as the case may be. _ r
(2) The Board shall Calculate the amount payable by the Municipality or the other local
authority under sub-section (1) and may require the concerned bodyto pay the amount
within such time asmay be prescribed. ~
(3) If the amount is not paid within the prescribed time, the Board may refer the matter
to the State Government and the State Government may pay the amouri‘tto the "Board and
deduct: the same from any grant payableby the State Government totheMunicipality.
Expenditure incurred on account of salaries and allowances including contingencies. -
(1) The expenditure incurred by the Board for meeting the salaries and allowances
including contingencies of the Chairperson, members, Secretary, officers and employees
serving under or for the Board shall be defrayed out ofthe Fund to be provided by the State
Government. ' .
(2) The expenditure towards contingencies for undertaking nonnal activities ofthe Board
shall be met Ollt‘Of the fund provided by the State Government. v ' .
Budget. -
(l) The Board shall prepare each year in such form and withinsuch‘time, as may be
prescribed, a budget in respect ofthe ensuing financial year, showing the estimated receipts
and. expenditure and shall forward a-copy of the same to State Government for approval.
(2) The State Government may, in according such approval, make such additions
alterations, and modifications thereon as it thinks fit:
100 W.
100 X.
lOOY.
100 Z.
12
Provided that before making such additions, alterations or modifications the State
Government shall give the Board an opportunity to express its Views thereon within such
period as may be prescribed.
Expenditure and accounts. —
(1) The Board shall have the same financial powers as are exercisable by the Secretary or
a Head ofthe Department ofthe State Government Matters beyond such financial powers
shall be referred by the Board to the State Government for decision.
- . (2) The Board shall keep accounts of all receipts and expenditure, and prepare annual
accounts, in a regular manner asper standardaccoUnting norms or in s1 1ch manner as may
be prescn'bed - * '
\
Audit. -
V (1) The Board shall cause its accounts to be audited annually by an audit :or to be appointed
by the State Government and the auditor .so appointed shall have the right to demand the
production of books, accounts, documents and other papers of the Board.
, ‘ (2) The annual accounts prepared as per provisions of sub-section (2) of section 100W
- shall beplaced to the auditor for audit Assoon as the accounts have been audited, the
Board shall send a copy thereof together with a copy of the report of 1 he auditor to the
'State Government
“(3) The Board shall comply with such directions as the State Gover nment may,after
‘. perusal of the report of the auditor, thinkfit to issue in this behalf.
(4) The Board shall pay out of the fund such sum as may be deterrrined by the State
Government by way of fees if any for such a audit. -
(5) The State Government should place the annual report ofthe Board? together with the
audit report before the State Legislature.
Delegationof powers and functions by Board. —
v - (1) The Board may delegate any of1ts powers and functions including: financial powers .
to the Chairman of the Board except the power under sub—section (1) of tiection 100G.
(2) The Board may also delegate any of its powem or functions to any tsther officers of
the Board by a resolution adopted by it in his behalf.
Members, officers and employees to be public servan ts:
100 ZA.
13
Every member of the Board including its Chairperson or every officer or employee of the
Board shall, when acting or purpOrting to act under the provisions ofthis Act, be deemed to
be a public servant within the meaning of section 21 ofthe Indian Penal Code (45 of 1860).
Ombudsman Jurisdiction. -
The Local Body Ombudsman will examine, investigate and pass orders on the complaints,
or a reference from the State Govermnent or that has come to the notice ofthe Ombudsman,
of corruption and ma] administration against the chairperson, members, secretary, officers
and employees of the Board and those working for and in the name of the Board.
Power to make regulations. —
(1) The Board may, with the previous approval ofthe State Government, make regulations
consistent with the provisions ofthis Act and the rules made thereunder for carrying out the
purposes of this Act.
(2) The State Government may, in according such approval, make such additions,
alterations and modifications therein as it thinks fit:
Provided that before making such additions, alterations or mot/iifications the State
Government shall give the Board an opportunity to express its views thereon within such
period not exceeding two months as may be specified by the State Government.
(3) A11 regulations approved by the State Government shall be published in the ofi‘icial
Gazette.”
TH. KAMINI KUMAR SINGH,
Deputy Secretary (Law),
Government of Manipur.
 
Printed at the Directorate of Printing & Stationery, Government of Manipur/3 10-C/3 1—08-2012.

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