Manipur (Hill Areas District Council) Act, 1971
Act No: 76
[26th December, 1971.]
- Part 3 -

35. Procedure for imposing taxes.

(1) A District Council may resolve at a meeting specially convened for the purpose to propose the imposition of any of the taxes mentioned in section 33.

(2) When a resolution has been passed, the Council shall publish a notice in the Official Gazette and also in the prescribed manner, defining the class of persons or description of property proposed to be taxed, the amount or rate of tax to be imposed and the system of assessment to be adopted.

(3) Any person, directly or indirectly affected by the proposed tax and objecting to it, may, within thirty days from the publication of the notice, send his objections in writing to the Council and the Council shall, at a specially convened meeting, take all such objections into consideration.

(4) If no objection is sent within the said period of thirty days or if the objections received are deemed insufficient, the Council may submit its proposals to the Administrator with the objections, if any, and its decision thereon. (5) The Administrator may then sanction the proposals or refuse to sanction them or return them to the Council for further consideration.

(6) When the proposal in respect of a tax has been sanctioned, the Administrator shall notify its imposition in the Official Gazette and specify a date not later than three months from the date of notification on which the tax shall come into force.

36. Abolition or reduction of taxes.

The Administrator may, by notification in the Official Gazette, and a District Council may with the previous approval of the Administrator by a resolution passed at a meeting specially convened for the purpose, abolish or reduce any tax imposed under section 33.

37. Recovery of taxes and fees.

All arrears of taxes and fees levied under this Act may be recovered under the law for the time being in force for the recovery public dues as if such arrears were public dues.

38. Assessment and collection of taxes and fees.

A District council may, by notification in the Official Gazette, determine the person by whom any tax or fee shall be assessed and collected and make rules for the assessment and collection of such tax or fee and direct in what manner persons employed in the assessment or collection shall be remunerated.

37. Recovery of taxes and fees.

All arrears of taxes and fees levied under this Act may be recovered under the law for the time being in force for the recovery public dues as if such arrears were public dues.

38. Assessment and collection of taxes and fees.

A District council may, by notification in the Official Gazette, determine the person by whom any tax or fee shall be assessed and collected and make rules for the assessment and collection of such tax or fee and direct in what manner persons employed in the assessment or collection shall be remunerated.

39. Appeals.

(1) In matters connected with the assessment and collection of any tax or fee levied under this Act, an appeal shall lie from the order of any person authorised to make assessment or collections to such person as the Administrator may appoint or designate for the purpose.

(2) An appeal under sub-section (1) shall be presented within thirty days from the date of the order.

(3) The order passed on the appeal shall be final. 1058

40. Instalments of taxes and fees.

A District Council may, by notification in the Official Gazette and with the previous approval of the Deputy Commissioner, prescribe by what instalments and at what times any tax or fee shall be payable.

41. Power to exempt from taxation.

A District Council may, with the previous approval of the Administrator, by notification in the Official Gazette, remit or reduce any tax or fee or exempt any persons or class of persons or any description of property, wholly or in part, from liability to any tax or fee and cancel any such remission, reduction or exemption.

42. Recoveries of moneys claimable by the Council.

(1) Save as provided by section 37, all moneys claimable by a District Council may be recovered on an application to a Magistrate having jurisdiction in the area where the person from whom the money is claimable may, for the time being, be resident, by the distress and sale of any movable property or by the attachment and sale of any immovable property, within the limits of his jurisdiction belonging to such person and the cost of such proceedings shall be recoverable in the same manner as the said moneys.

(2) An application for recovery of money shall be in writing and shall be signed by an officer authorised in this behalf by order of the Chairman of the Council.

43. Council Fund.

(1) All moneys received by or on behalf of a District Council under the provisions of this Act or any other law for the time being in force shall be credited to a fund which shall be called the "Council Fund" and it shall be held by the District Council in trust for the purposes of this Act.

(2) All expenditure of the Council shall be defrayed out of the Council Fund.

(3) The Administrator may make rules for the management of the Council Fund and for the procedure to be followed in respect of payment of money into the said Fund, the withdrawal of moneys therefrom, the custody of moneys therein and any other matter connected with or ancillary to the matters aforesaid.

(4) The accounts of a District Council shall be kept in such form as may be prescribed.

(5) The accounts of a District Council shall be audited in such manner as may be prescribed.

44. Property vested in District Council.

Subject to any order of the Administrator, all property of the nature specified below and situated in the autonomous district shall vest in and belong to the District Council for which it is constituted and shall, with all other property which may become vested in the Council, be under its direction, management and control and shall be held and applied for the purposes of this Act—
(a) all public buildings, constructed or maintained out of the Council Fund;

(b) all public roads which have been constructed or are maintained out of the Council Fund and the stones and other materials thereof and also all trees, erections, materials, implements and things provided for such roads;

(c) all land or other property transferred to the District Council by the Administrator or by gift, sale or otherwise for public purposes.

45. Budget.

(1) A District Council shall, on or before a prescribed day in each year submit to the Administrator an estimate of the income and expenditure of the Council for the next financial year in such form as may be prescribed.

(2) The Administrator may, on or before a prescribed day, return the estimate of the Council with or without modifications.

(3) When a budget is returned with modifications under sub- section (2), the Council shall consider the proposed modifications, take a decision thereon and report the same to the Administrator.

(4) The budget estimate finally adopted by the Council shall be the budget of the District Council.

(5) Any subsequent alteration in the budget or reappropriation or transfer of provision within the estimate shall be made with the approval of the Administrator.

CHAPTER VI CONTROL

46. Control.

(1) It shall be the duty of the Chairman of a District Council to furnish to the Deputy Commissioner a copy of the proceedings of the meetings of the Council and such other information as the Deputy Commissioner may require.

(2) The Deputy Commissioner shall have the power to give to any District Council all such directions as he may consider necessary in respect of subjects, curricula, text books and standards of teaching in schools vested wholly or partly in the Council and in schools wholly or partly maintained by grants payable from the Council Fund and the Council shall comply with such directions.

(3) The Deputy Commissioner may, by order, and for reasons to be recorded, suspend the execution of any resolution or order of any District Council or prohibit the doing of any act which is about to be done, or is being done, in pursuance of or under cover of any provision of the law relating to the constitution or functions of the District Council, if, in his opinion, the resolution, order or act is in excess of the powers conferred by law or the execution of the resolution or order or the doing of the act is likely to lead to a breach of the peace, or to cause annoyance or injury to the public or to any class or body of persons: Provided that the Council may, within fifteen days of the date of the order of the Deputy Commissioner offer such explanation as it deems fit in relation to the execution of the resolution or order which has been suspended or the doing of the act has been prohibited.

(4) When the Deputy Commissioner makes any order as aforesaid, he shall forthwith send a copy of it to the Administrator with a statement of the reasons for making it and forward in due course to the Administrator the explanation, if any, offered by the Council and the

Administrator may, thereupon, confirm, modify or rescind the order of the Deputy Commissioner.

47. Supersession of District Council.

(1) If, on receipt of a report from the Deputy Commissioner or otherwise, the Administrator is of opinion that—
(a) any District Council is not competent to perform, or persistently makes default in the performance of, the duties imposed on it by or under this Act or any other law; or

(b) any District Council exceeds or abuses its powers; or

(c) the financial position and credit position of any District Council is seriously threatened; or

(d) a situation has arisen in which the administration of any District Council cannot be carried on in accordance with the provisions of this Act, the Administrator may, by an order published, together with a statement of reasons therefore, in the Official Gazette, supersede such Council for such period, not exceeding one year, as may be specified in the order:

Provided that before making an order of supersession as aforesaid under clause (a) or clause (b) or clause (c), reasonable opportunity shall be given to such Council to show cause why such order of supersession should not be made:

Provided further that the period of supersession may be extended for any further period or periods not exceeding six months at a time in consultation with the Hill Areas Committee.

(2) When any District Council is superseded by an order under sub-section (1),--

(a) all the members of the Council (including the Chairman and Vice-Chairman thereof) shall, on such date as may be specified in the order, vacate their offices as such members without prejudice to their eligibility for election or nomination under clause (d);

(b) during the period of supersession of the Council, all powers and duties conferred and imposed upon the Council by or under this Act or any other law shall be exercised and performed by such officer or authority as the Administrator may appoint in this behalf;

(c) all property vested in the Council shall, until it is reconstituted, vest in the Central Government;

(d) before the expiry of the period of supersession, election or nomination, as the case may be, of members to the Council shall be held or made for the purpose of reconstituting the Council.

48. Effect of certain provisions during the period when the Hill Areas Committee is not functioning.

Where at any time, consequent on the dissolution of the Legislative Assembly of the Union territory of Manipur, the Hill Areas Committee is not functioning, then, during the period when such Committee is not functioning,--
(i) section 3 shall have effect as if sub-section (3) thereof had been omitted;

(ii) clause (xvii) of section 29 and the second proviso to sub-section (1) of section 47 have effect as if the words "in consultation with the Hill Areas Committee" had been omitted therefrom.

CHAPTER VII OFFENCES AND PENALTIES

49. Penalty for obstruction.

If any person wilfully obstructs a District Council or any officer or servant of a District Council or any person authorised by the District Council in the exercise of its powers, he shall be punishable with fine which may extend to fifty rupees.

50. Penalty for entering into any contract with the Council.

If any member, officer or other employee of a District Council enters into any contract with the Council, he shall be deemed to have committed an offence under section 168 of the Indian Penal Code (45 of 1860).

CHAPTER VIII RULES AND BYE-LAWS

51. Power of Administrator to make rules.

(1) Without prejudice to the power to make rules under any other provision of this Act, the Administrator may, after previous publication, make, by notification in the Official Gazette, rules for the purpose of carrying out the provisions of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, such rules may—
(i) regulate the conduct of business of a District Council;

(ii) prescribe the forms in which the budget estimate is to be prepared and the dates for the various stages of its completion;

(iii) determine the language in which the business of a District Council will be transacted;

(iv) regulate the powers of a District Council to transfer property;

(v) regulate the powers of a District Council to contract and do other things necessary for the purposes of its constitution and the mode of executing contracts;

(vi) regulate the employment, payment, suspension and removal of officers and staff of a District Council;

(vii) protect the terms and conditions of service of Government servants transferred to a District Council;

(viii) prescribe the forms for statements, registers, estimates and accounts of a District Council and regulate the keeping, checking and publication of such accounts; 1063

(ix) prescribe the authority by whom and the manner in which the accounts of a District Council shall be audited; and

(x) provide for any other matter for which rules have to be made under this Act.

52. Power to make bye-laws.

(1) Subject to the provisions of this Act and of the rules made thereunder, a Distric may make bye- laws to provide for all or any of the following matters in the aut district for which it is constituted or in any part thereof, namely:--
(a) the maintenance and management of schools and grants of stipends and scholarsh

(b) control and administration of dispensaries, their construction and repairs, the medicines and the measures to be taken during the prevalence of diseases;

(c) the protection from pollution of such tanks, springs, wells or parts of rivers, channels or water courses as are set apart for drinking or culinary purposes;

(d) any other matter which is necessary for carrying out all or any of the provisio Act and the rules made thereunder.

(2) A bye-law made under sub-section (1) shall not have effect until it has been conf the Administrator and published in such manner as he may direct.

(3) The Administrator, in confirming a bye-law, may make any change therein whic to him to be necessary.

53. Penalty for infringement of rules or bye-laws.

(1) In making any rule, the Administrator, and in making any bye-law, a District Council, may direct that the breach of the same shall be punishable with fine which may extend to one hundred rupees and in the case of a continuing breach with a further fine which may extend to ten rupees of every day during which the breach is continued after the offender has been convicted of such breach.

(2) In default of payment of any fine, the defaulter shall be punishable with imprisonment for a term which may extend to fifteen days.



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