The rajasthan municipalities (amendment and validation) act, 1996

THE RAJASTHAN MUNICIPALITIES 
(AMENDMENT AND VALIDATION) ACT, 1996 
CONTENTS 
1. Short title and commencement.  
2. Amendment of clause (a) of section 3 of the Rajasthan Municipalities 
(Second Amendment) Act. 1994 (Rajasthan Act No. 19 of 1994) 
amending section 4 of Rajasthan Act No. 38 of 1959).  
3. Amendment of section 4 of the Rajasthan Municipalities (Second 
Amendment) Act. 1994 (Rajasthan Act No. 38 of 1959).  
4. Amendment of section 4 of Rajasthan Act No. 38 of 1959.  
5. Insertion of sections 4A and 4B , Rajasthan Act No. 38 of 1959.  
6. Validation of levy.  assesssment. collection and recovery of taxes by 
Kota Municipality. 
7. Validation of levy. assesssment. collection and recovery of taxes by 
Khetari Municipality. 
8. Insertion of section 194-A, Rajasthan Act No. 38 of 1959. 
9. Validation of collection of certain octrol by Balotara Municipality.  
10. Suits and other proceedings.  
11. Cancellation of certain Notifications.  
12. Repeal and Savings. 
THE RAJASTHAN MUNICIPALI TIES (AMENDMENT AND VALIDATION) 
ACT, 1996 CONTENTS 
(Act No. 4 of 1996) 
(Received the assent of the Governor on the 12th day of July, 1996. 
published in Raj. Gaz.. Extra-ordinary. dt. 12-7-1996) 
 An Act further to amend  the Rajasthan Municipa lities Act, 1959 
(Rajasthan Act No. 38 of 1959.)  and to validated the levy and collection 
of taxes by the Municipalities of Kota. Khetari and Balotara and to 
provide for matters connected therewith and incidental thereto.  
 Be it enacted by Rajasthan State Legislature in the Forth -seventh 
Year of the Republic of India, as follows : - 
1. Short title and  commencement. - (1) This Act may be called the 
Rajasthan Municipalities (Amendment and Validation) Act,  1996.  
(2) It shall come into force at once.  
(xxx) 
6. Validation of levy, assessment, collection and recovery of taxes by 
Kota Municipality. - Notwithstanding anything contained in an 
judgment, decree, or der or direction of a court, no. tax levied, 
assessed or collected and recovered or purporting to have been 
levied, assessed, collected and recovered in respect of local areas of 
revenue villages Ummedganj and Raipura of Tehsil La dpura in 
District Kota  by Kota Municipality under the provisions of the 
Rajasthan Municipalities Act, 1959 (Rajasthan Act No. 38 of 1959) 
and the rules made thereunder, o the basi s of trea ting or deemed 
inclusion or dee med existence always of the afore said local areas as 
part of its municipal areas at any time before the commencement of 
this act, shall be deemed to have been invalidly levied, assessed, 
collected or recovered by  reason of the levy, assessment, collection 
and recovery being based on the non -inclusion of the aforesaid local 
areas within its municipal area and not being based on the inclusion 
of such local areas within its municipal area, and the levy, 
assessment, colle ction and recovery of the tax made at any time 
prior to the commencement of this Act shall be valid and shall be 
deemed always to have been valid and shall not be called in 
question merely on the ground that the levy, assessment, collection 
and recovery of the tax by the Kota municipality on the basis of non -
inclusion of the aforesaid local areas within its  municipal area was 
not authorised by law; and accordingly and tax, in respect of the 
aforesaid local areas, leviable by the Kota Municipality considerin g 
them to be part of its municipal area at any time under the 
Rajasthan Municipalities Act, 1959 (Rajasthan Act No. 38 of 1959) 
prior to the commencement of this Act, may be so levied, assessed, 
Rajasthan Municipalities Act, 1959 (Rajasthan Act No. 38 of 1 959) 
and the notifications issued and the rules made thereunder.  
7. Validation of levy, assessment, collection and recovery of taxes by 
Khetari Municipality. - Notwithstanding anything contained in any 
judgment, decree, order or direction of any court, no t ax levied, 
assessed, or collected and recovered or purporting to have been 
levied, assessed, collected and recovered in respect of local areas 
bearing Khasra  Nos. 20, 21 and 1082 of revenue village Khetari,  
District Jhunjhunu by the Khetari Municipality under the provisions  
of the  Rajasthan Municipalities Act, 1959 and the rules made 
thereunder, on the basis of treating or deemed inclusion or deemed 
existence always of the aforesaid local  area part of its municipal 
areas at any time before the comme ncement  of this act shall be 
deemed to have  been invalidly levied, and sess ed. collected or  
recovered by reason of the levy, assessment and collection and 
recovery being based on the non -inclusion of the aforesaid local 
areas within its municipal areas and not  being based on the 
inclusion of such local areas within its municipal area and the levy, 
assessment and collection of tax made at any time prior to the 
commencement of this Act, shall be valid and shall be deemed 
always to have been valid and shall not be  called in question merely 
on the ground that the levy. assessment, collection and recovery of 
the tax by Khetari Municipality on the basis of non -inclusion of the 
aforesaid local area within its municipal areas was not authorised by 
law : and accordingly any tax. in respect of the aforesaid  local areas 
leviable by Khetari  Municipality considering them to be part of its 
municipal area at any time under the Rajasthan Municipalities Act, 
1959 (Rajasthan Act No. 38 of 1959) prior to the commencement of 
this Act, Ma y be so levied, assessed, collected and recovered by 
Khetari Municipality in accordance with the provisions of Rajasthan 
Municipalities Act, 1959 (Rajasthan Act No. 38 of 1959) and the 
rules made thereunder.  
9. Validation of collection of certain octrol by Balotara Municipality. - 
(1) Notwithstanding any thing contained in any judgment. decree or 
under of any court or other Authority to the contrary.  any octrol 
levied. charged or collected on Starch or other chemicals at the rate 
of one and a half percent of the value before the commencement of 
this Act and any action taken or things done before such 
commencement in relation to such levy. charge. or collection under 
the provisions of the Rajasthan Municipalities Act. 1959 (Rajasthan 
Act No. 38 of 19 59), and the notification issued from time to time 
thereunder shall be and shall be deemed always during the period 
on and from 18th December. 1969 to 2nd December, 1992 to be as 
valid and effective  as if such levy, charge or collection or action or 
thing had been made, take n or done under the said Act as amended 
by this Act and accordingly. - 
(a)  all acts, proceedings or things done or taken by the Balotara 
Municipality or by officers of the Municipality or by any other 
Authority in connection with the lev y or collection of such tax or 
octrol shall. for all purpose, be deemed to be and have always been 
done or taken accordance with law :  
(B) no suit or other proceedings shall be maintained or continued in any 
court or before any Authority for refund of any such tax or octrol : 
and 
(c) no court shall enforce any decree or order directing the refund of 
any such tax or octrol. 
(2) For removal of doubts, It is hereby declared that noting in sub -
section (1) shall be construed as preventing any person, - 
(a) from q uestioning, In accordance with the provisions of the 
Rajasthan Municipalities Act, 1959 (Rajasthan Act No. 38 of 1959) as 
existing on the commencement of this Act, any imposition of the 
levy, charge or collection of the said octrol: and  
(B) from claiming r efund of any octrol paid by him in excess of the 
amount due from him by way of octrol under the provisions of the 
Rajasthan Municipalities Act, 1959 (Rajasthan Act No. 38 of 1959) as 
existing on the commencement of the Act.  
10- Suits and other proceedings, - On the commencement of this Act 
notwithstanding anything to the contrary contained in any law 
relating to the municipalities or panchayats for the time being in 
force or in any judgment, decree, order or direction of any court, - 
(a) no suit or other proc eedings shall be instituted nor any suit or 
proceeding already instituted and pending in any court, at any 
stage, shall be maintained or continued for the refund of taxes 
validated by the provisions of this Act merely on the ground that the 
local areas of revenue villages of Ummedganj and Raipura, or of 
Khasra Nos. 20.21 and 1082 part of revenue village Khetari, as the 
case may be, did not, prior to the commencement of this Act, exist 
within the municipal areas of Kota or Khetari munici palities, as the 
case may be, and all such suits and proceedings shall be dismissed 
or discontinued against such municipalities:  
(b) all actions. proceedings or suits for the recovery of tax. toll, cess or 
fees. if any, levied under any law relating to Panchayats for the time 
being in force by a panchayat by treating the local areas of the 
revenue villages of Ummedganj and Raipura, or of Khasra Nos. 
20,21 and 1082 of revenue village Khetari, as the case may be, 
existing in Its Panchayat Circle and collected  prior to the 
commencement of this Act shall crease to have effect and shall be 
dismissed and discontinues : and  
(c) all taxes, tolls, cesses, or fees. It any levied or collected from any 
person under any law relating to Panchayats for the time being in 
force prior to the com mencement of this Act by a Panchayat in 
whose Panchayat Circle If at any time local areas of revenue villages 
of Ummedganj and Raipura or of Khasra Nos. 20, 221 and 1082 of 
revenue village Khetari existed, as the case  may be, shall be liable to 
be refunded with interest at the rate of 12% per annum from the 
date of collection till the refund thereof by such concerned 
municipality in whose municipal area, such local area or a part of 
local area has been included and deemed to have been included 
under the pro visions of  Section 4 -A and 4 -B of the Rajasthan 
Municipalities Act, 1959 and validated under  provisions of this Act 
with retrospective effect. If claimed within a period of 3 years form 
the date of the commencement of this Act, by the person who paid 
such tax, toll, cess, or fees to the concerned Panchayat.  
11. Cancellation of certain Notificati ons.- As from the commencement 
of this Act.-As from commencement of this Act. notificati ons. If any, 
issued from time to time under the provisions of Rajasthan 
Municipalities Act, 1959(Rajasthan Act No. 38 of 1959) providing for 
exclusion of any local area of the revenue villages of Umm edganj 
and Raipura of Tehsil La dpura. District Kota from the  municipal area 
of Kota Municipality. or for their inclusion in any Panchayat Circle 
under any law relating to Panchayats for the time being in force, 
shall be cancelled and shall be deemed always to have been 
cancelled and shall cease to have effect.  
12.Repeal and Savings. - (a) The Rajasthan Kota Municipal Limits 
(Continued Existence) Validation Act. 1975 (Rajasthan Act No. 1 of 
1975) is hereby repealed and in respect of such repeal. the 
provisions of section 6 of the Rajasthan General Claused Act, 1955 
(Act No. 8 of 1955) shall not be applicable.  
(b) For the removal of doubts. it is hereby declared that nothing 
contained in this Act shall render any person liable for any acts of 
commission or mis sion which but for the provisions of this Act 
would not be an  offence under the Rajasthan Municipalities Act. 
1959(Rajasthan Act No. 38 of 1959) or any rules or bye -laws made 
thereunder. 

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