Bare ActsThe Goa Municipalities Act, 1968

Section 86

Municipal fund

Amendment status not verified — confirm the current text below against the official source.

Municipal fund.— (1) All moneys received by or on behalf of a Council by virtue of this Act or any other law for the time being in force, all taxes, fines and penalties paid to or levied by it under this Act, other than fines imposed by any Court, all proceeds of land or other property sold by the Council, and all rents accruing from its land or property, and all interest, profits and other moneys accruing by gift or transfer from the Government or private individuals or otherwise, shall constitute the municipal fund, and shall be held and dealt with in a similar manner to the property specified in section 84 and section 93, respectively: Provided that— (a) nothing in this section or in section 84 shall in any way affect any obligation accepted by or imposed upon any Council by any declarations of trust executed by or on behalf of such Council or by any scheme settled under the Charitable Endowments Act, 1890, for the administration of any trust, or by a trust of the nature specified in clause (b); VI of 1890. (b) a Council may, subject to the condition that reasonable provision shall be made for the performance of all obligations imposed or that may be imposed on it by or under this Act or any other law for the time being in force, after crediting the necessary sums to the funds created under section 87, credit to a separate heading in the municipal accounts any portion of the municipal fund received or set apart by it specially for such purposes as the Director in this behalf approves, and the Council shall apply sums so credited exclusively to the special purposes for which such sums were received or set apart; (c) (i) every Council which levies a tax on pilgrims resorting periodically to a shrine within its area shall, subject to the condition that reasonable provision shall be made for the purposes specified in sub-clause (ii), credit the proceeds of the said tax to a separate heading in the municipal account to be called the “Pilgrim Fund Account”; 331 301 Substituted by the Amendment Act 13 of 1994. 302 Substituted by the Amendment Act 13 of 1994. 303 Substituted by the Amendment Act 13 of 1994. 304 Substituted by the Amendment Act 13 of 1994. 305 Substituted by the Amendment Act 13 of 1994. Manual of Goa Laws (Vol. III) – 332 – Municipality Act (ii) the purposes for which provision shall be made by a Council before the proceeds of the pilgrim tax are credited to the Pilgrim Fund Account shall be the following, namely, the payment to the Council of such percentage of the proceeds of the said tax as may be determined from time to time by the Council with the approval of the Director for— (A) making reasonable provision for the performance of all obligations imposed or which may be imposed on it by or under this Act or any other law for the time being in force; (B) such general duties of the Council as are connected with the health, convenience and safety of the said pilgrims; and (C) the cost of collection of the said tax; (iii) the sums credited under sub-clause (i) shall be devoted to such works conducive to the health, convenience and safety of the said pilgrims as may be approved by the Director. (2) The Government may under appropriation duly made in this behalf make such grants to every Council every year and subject to such terms and conditions and in such manner as it deem fit for all or any of the following purposes, namely:— (a) Water supply; (b) Drainage; (c) Primary and Secondary Education; (d) Development plan and town planning schemes under any law for the time being in force in the 306[State of Goa]; (e) Dearness allowance to the officers and servants of the Council; (f) 307[Pay and allowances to the officers and servants of the Council posted on deputation from Government Departments;] (g) Public health; (h) Fire brigade; (i) Construction and maintenance of roads; (j) and such other amenities as the Government may from time to time determine. Such grants shall be credited to the municipal fund and applied for the purposes for which they are sanctioned.

Section 86 – The Goa Municipalities Act, 1968 | DailyLaw.ai