Amendment status not verified — confirm the current text below against the official source.
The bonds and the security deposited by the employee should be kept in such custody as the District Magistrate may determine and shall be retained until one year has elapsed after the employee has vacated the office. (d) The securities shall be examined and verified by the 1st April, in each year by the Pradhan or Sarpanch or in his absence by such member as is appointed in this behalf by a resolution of the Gaon Panchayat or Circle Panchayat as the case may be and a certificate to the effect that this has been done shall be given by the verifying officer against each item in the remarks column of Form No. 41. Rule216 Service Books and Character Rolls (1) Service Books and Character Rolls in the prescribed Forms 36, 37 respectively, shall be kept for permanent employees of a Gaon Panchayat or Circle Panchayat, other than Bhishties, Lamps Lighters, Sweepers and Conservancy Cart Drivers. (2) At the end of every financial year, the Pradhan of the Gaon Panchayat and Sarpanch of the Circle Panchayat shall make entry regarding the work and character of the servant whose rolls they maintain. They shall also enter therein any remark of ensure, punishment, commendation or reward passed by any competent authority during the year. Provided that the Service-Book and Character Roll of the Secretary shall be maintained by the appointing authority who shall at the end of each year enter remarks about the work and integrity of the Secretary after consulting the Pradhan and Sarpanch. He may in special circumstances record his opinion even without such consultation. Rule217 Nature and accounting of contingent charges Contingent charges include all charges other than those for establishment. All contingent charges incurred out of the permanent advance shall be recorded in a register of permanent advance account in Form 38 as they are incurred. If the payment is made by a cheque, it shall be charged direct to the general cash book. Rule218 Permanent Advances The Pradhan or in his absence such member as is appointed in this behalf by a resolution hold a permanent advance not exceeding rupees twenty-five to meet petty expenses which must be paid at once, before money can be obtained from the banker. Rule219 Annual Acknowledgement The Pradhan, Sarpanch, or member holding the permanent advance shall on the 1st of April in each year sign an acknowledgement that the amount is due from and to be accounted for by him. Rule220 Recoupment of Advance When the cash in hand is running low and the advance has to be recouped, a bill by vouchers shall then be laid before the Pradhan or Sarpanch, as the case may be, or in their absence such member as is appointed in this behalf, by a resolution of the Gaon Panchayat or Circle Panchayat, who shall compare the entries in the bill with the permanent advance account in Form No. 38. The Pradhan or Sarpanch shall then draw the amount from the Fund. Rule221 Payment and adjustment of advance (1) In emergent cases and when the permanent advance is not sufficient for the payment of works carried out by daily labour, purchase of materials and the like, an advance not exceeding Rs. 100.00 may be drawn under the sanction of the Gaon Panchayat or Circle Panchayat in the name of the Pradhan or the Sarpanch. It shall be adjusted before the close of the year in which it is made and no fresh advance shall be made unless the previous one has been adjusted. (2) All advances i.e., permanent or temporary shall be recorded in the demand and collection register (Form 39) under the initials of the Pradhan or Sarpanch or in his absence such member as is appointed in this behalf by a resolution of the Gaon Panchayat or Circle Panchayat as the case may be and when the advance is adjusted the particulars of the transaction shall be entered on the collection side of the register. Rule222 Payments of Bills, Vouchers and Claims, etc. The bill or other voucher presented as a claim for money shall be received and submitted to the Pradhan or Sarpanch or in his absence to such member as is appointed in this behalf by a resolution of the Gaon Panchayat or Circle Panchayat, and if the claim be valid, the authority and the signature are true and in order, he shall make an order for payment at the foot of the voucher and sign it. Payment orders on the salary bills of the establishment shall be passed by the Pradhan of the Oaon Sabha or Sarpanch of Circle Panchayat, as the case may be. Rule223 Payment of claim and receipt therefore After the order to pay has been entered in the voucher and passed, the amount shall be withdrawn by the Pradhan or Sarpanch from their respective Funds and paid to the claimant. Each payment shall be supported by the actual payee's receipt. Rule224 Maintenance of general Cash Book The general cash book in Form 32 shall be closed, balanced and signed daily when transactions take place, by the Pradhan or the Sarpanch or a member appointed in this behalf by the Gaon Panchayat or Circle Panchayat, as the case may be. At the end of each month, it shall be compared and agreed with the passbook, and any difference shall be explained and accounted for in a foot-note in the general cash book. The book shall be laid before the Panchayat Inspector for his inspection at least once in three months at a place and date fixed by him or at the time of his visit. Rule225 Maintenance of Register to tools and plants A register of tools and plants shall be maintained in Form 40 in which all property which is not the Gaon'Panchayats or Circle Panchayats Stock Book e.g., tools and plants, lamps, lamp posts, ladders etc., shall be brought to account and when property is disposed of by sale or. otherwise the details of disposal shall also be entered. All entries and their disposal shall be initialled by the Pradhan or Sarpanch, or in their absence by such member as is appointed in this behalf by a resolution of the Panchayat. The stock shall be verified annually on or before the 31st March, by an officer appointed by the Pradhan or Sarpanch for the purpose. Rule226 Maintenance of Deposit Register All deposits made with a Gaon Panchayat or Circle Panchayat whether in the form of cash, Government paper or other stock or of security bonds shall be recorded in a deposit register in Form 41. A separate page shall be allotted for bonds deposited. In the case of bonds, if property is hypothecated, a brief description of the property shall be given in the remarks column and the heading of column 10 shall be changed to "Name of depositor". On the 1st of April each year all deposits which have not lapsed or been returned shall be carried forward with details of names into the next year's register. Rule227 Maintenance and verification of Stock Book A stock book shall be maintained in Form 42 of all stores e.g., postage stamps, material for public works and lighting and of all forms used by the Gaon Panchayat and Circle Panchayat and Panchayati Adalat. The stock shall be verified half yearly by such person as the Pradhan or Sarpanch may direct and the fact of such verification shall be recorded. Rule228 Office Order Book An Office Order Book shall be kept by the Gaon Panchayat and Circle Panchayat in which all appointments, promotions, leave, suspensions, fines, office arrangements and other orders generally, shall be noted. The Pradhan or Sarpanch will be responsible that the Order Book is kept complete and in a proper manner. Rule229 Treatment and maintenance of vouchers Vouchers shall be numbered serially for each month and filed in the office of the Gaon Panchayat or Circle Panchayat, as the case may be, in a guard file. They shall not be deposited in the misals. Rule230 Retention, weeding and destruction of vouchers etc. The vouchers, registers and other forms prescribed by these rules, shall be retained or weeded and destroyed as noted below after all audit objections relating to the period concerned have been settled. Rule231 Prescribed Forms The Deputy Commissioner may get the precribed forms printed either locally or through the Government Press for the Gaon Panchayat, Circle Panchayats and Panchayati Adalats. So long as printed forms are not available, necessary forms drawn upon a blank paper may be used. Rule232 Maintenance of register of public works The estimate for each work undertaken by the Gaon Panchayat or Circle Panchayat shall as soon as it has been sanctioned by the competent sanctioning authority be entered in a register of Public Works in Form No. 43. A separate page in this register shall be given for each work. Rule233 Bill for Works The details of the work shall be entered in the register of public works in Form 43 from time to time as they progress and when a bill is presented by the Contractor it shall first be submitted to the officer-in-charge of the work for counter-signature. This officer shall check the bill and either pay it from his permanent advance or send it to the office of the Gaon Panchayat or Circle Panchayat as the case may be, where it shall be paid to the contractor in the usual way. Rule234 Details of completion Certificate Before final payment, for a work is made a completion certificate shall be submitted by the Pradhan or Sarpanch, or in their absence such member as is appointed in this behalf by a resolution by the Gaon Panchayat or Circle Panchayat, as the case may be. The certificate shall be to the effect that he has examined the work and it has been properly carried out in accordance with the sanctioned plans and estimates. If it has not been carried out in accordance with the plans and estimate, an explanation for difference shall be given. Rule235 Muster Rolls for daily labour In the case of works carried out on daily labour and not under contract, the officer-in-charge of the work shall maintain a muster-roll in Form 44. Rule236 Stock Book of lighting articles Such articles as lamps, lamp posts, ladders etc., shall be entered in the Register of Tools and Plants in Form 40. Articles not entered in the register such as oil wicks, chimneys, etc. may similarly be shown in a stock Book maintained under Rule 227. Rule237 When the lighting of the Panchayat is done by contract, the contract deed shall in addition to any other provisions required by law specify (1) the description and quality of the articles which the contractor is to supply, (2) the rates at which they are to be supplied unless the contract is given for a lump sum, and (3) the hours during which the lamps are to be kept alight. CHAPTER 12 FINANCE Rule238 Estimates Every Gaon Panchayat shall prepare a budget estimate of its income and expenditure in Form 45 for the year commencing on 1st April next following and shall lay it before the Kharif meeting of the Gaon Sabha. Rule239 Actual and anticipated Similarly every Gaon Panchayat shall prepare and lay before the Rabi meeting of the Gaon Sabha its report including the account of its actual and expected receipts and expenditure for the year ending on 31st March, last preceding such meeting. Rule240 Contents of Panchayat Budget In accordance with the provisions of Section 41, a Panchayat shall in its budget make adequate provision for the staff establishment and all other charges of Panchayati Adalat and shall similarly appropriate to its income the fees and fines imposed by the Adalat which it will receive under Rule 156 (2). Rule241 Income and expenditure of Panchayati Adalat A Circle Panchayat shall two months before the Kharif meeting of a Gaon Sabha send to every Gaon Panchayat in its Circle an estimate of its income and expenditure for the next financial year through the Panchayat Inspector who shall make necessary changes in it, if necessary. Rule242 Minimum cash balance of Gaon Panchayat The Gaon Panchayat shall keep in actual cash balance a sum of not less than one tenth of its normal annual income. The Deputy Director may however by a general or special order exempt any Gaon Panchayat where exceptional circumstances exist from the operation of this rule. Rule243 Panchayat expenditure on different heads The Panchayat shall earmark funds from its annual income for expenditure on different heads as prescribed by the Deputy Director. Rule244 Channel of communication between Sabha and Panchayat (a) The Sabha shall communicate its directions or resolutions to Gaon Panchayat under Section 43 (2) through the Pradhan, but if there are differences between the Sabha and the Gaon Panchayat which cannot be settled by modifications and reconsideration under sub-section (3) of Section 43, the matter shall be referred to the Deputy Director whose decision shall be final. (b) Approval by Deputy Director A budget shall not take effect until it has been approved by the Deputy Director who may make modification before approval but he shall not approve it if the prescribed minimum working balance has not been provided therein and funds have not been earmarked as prescribed by him. Rule245 Method of imposition (1) If the Panchayat resolves to impose tax under Section 39, it shall proclaim and purport of the resolution for the information of the person concerned and invite their objections either by beat of drum or by written notices affixed to some conspicuous places in its area or by both, within a fortnight from date of such proclamation. The resolution shall be considered along with the objections received at a meeting to be held for the purpose. If it is decided to impose the tax or fee the proposal together with the objections, if any, shall be forwarded by the Panchayat to the Deputy Director for approval. (2) The Deputy Director may return the proposal for further consideration or approve of it with or without modifications. If the modifications made by the Deputy Director are of a material character the purport of the modified proposal shall again proclaimed for objections in the manner specified above before the same is finally adopted by the panchayat. (3) The Deputy Director shall in every proposal approved by him specify a date from which the tax or fee mentioned therein shall come into force. (4) The Gaon Panchayat shall realize its taxes and dues either through one of its members or through a tax collector appointed either on monthly pay or on commission basis as the Deputy Director may determine. Such member or tax collector shall be required to give sufficient security for the performance of the duties as may be fixed by the Panchayat. Rule246 Mode of Assessment of taxes (1) When a tax under Section (1) has been imposed, the Gaon Panchayat shall as soon as possible after the commencement of each calender year, prepare a list of the assessees (in Form 46) and of lands within its area and shall proceed with the assessment. Persons who from poverty are unable to pay a tax shall be exempted from assessment. The assessment shall be publicly announced in the area of the Sabhas and the assessment list be shown to any person affected by it free of charge who desire to see it and shall also be exhibited at a conspicuous place in the office of the Gaon Panchayat. (2) The income or profits of the year ending on 31 st December previous to the date of assessment shall so far as possible be taken as the basis of assessment. (3) The Panchayat shall hear any objection that may be put forward against the assessment within 15 days from the date of the announcement or date of the publication of the assessment whichever is later. (4) After the objections put forward, if any, have been dealt with, the assessment list shall be amended, if necessary, and signed by the Pradhan and two members of Gaon Panchayat. A copy of the list as amended shall be republished locally and forwarded to the Panchayat Inspector who will forward it with his own comments to the Deputy Director within 15 days of its receipt. Rule247 Appeal against assessment (1) Any person dissatisfied with the assessment of a tax may appeal to the Deputy Director within thirty days from the date of the republication of the assessment list under Rule 246. (2) On the expiry of the period allowed for appeal, if no appeal is filed or after the disposal by the Deputy Director of Panchayats of appeal if it is filed under sub-rule (1), the Deputy Director of Panchayats may reject the assessment list as originally prepared or amended or may approve of it subject to such modifications as he may think fit, in which case it shall be revised accordingly by the Panchayat in every year not later than June 30. The list'so approved by the Deputy Director shall then be brought into operation. (3) If the list has been rejected, the Panchayat shall resubmit it after reconsideration to the Deputy Director for approval. Rule248 Power of revision Within three months of the final approval of the assessment list by the Deputy Director under Rule 247, the Director may revise the list on his own motion or on the application of any assessee and the changes ordered by him shall be incorporated in the assessment list. Rule249 Register of Tax and its periodical collection (1) The Panchayat shall maintain a Demand and Collection Register in Form 39 and the tax may be collected monthly, quarterly, half yearly, or yearly as may seem best and shall become an arrear if not paid by the 15th day from the commencement of the month, quarter, half year, or year, as the case may be. For the purpose of this rule, the year shall commence on the 1st of April, and the quarters on the 1st April, 1st July, 1st October and 1st January. Rule250 List of defaulters If the assessees do not pay the taxes of licence fees or other dues before they become arrears, a list of defaulters shall be forwarded by the Gaon Panchayat to the Tahsildar, quarterly with a view to realisation of the amount as arrear of land revenue. Rule251 Writing off of taxes The Panchayat may write off irrecoverable sums not exceeding five rupees with the approval of the Deputy Director. Rule252 Refund of taxes Any person who has paid any tax for the whole year or half year and who ceases during such period to be liable to pay tax shall be entitled subject to the above rules to a refund to proportionate amount of tax provided that refunds shall be given for whole months only and periods less than a month shall be disregarded. Rule253 Penalty Any breach of the provisions of any of these rules shall be punishable on conviction by the Panchayati Adalat with a fine which may extend to rupees ten and when this breach is continuing one, with a further fine which may extend to one rupee for every day after the date of the first conviction during which the offender is proved to have persisted in the offence. CHAPTER 13 MISCELLANEOUS Rule254 Establishment of libraries and reading rooms (a) A Panchayat may so far as its funds permit establish and maintain a library and for a reading room in its area and raise funds for the same by donations from the public and may also make contributions from its own funds. (b) The library and reading room shall be attached to the office of the Panchayat and shall be in the direct charge of the Secretary of the Panchayat. Rule255 Inspection and Superintendence The members of the Gaon Panchayat and its officers shall inspect and superintend the libraries and other similar institutions established or maintained by a Gaon Panchayat and it shall be their duty to encourage people to give necessary help to these institutions. Rule256 Village Volunteer Force (1) Gaon Panchayat may subject to the previous sanction of the Deputy Director and after consulting the Gaon Sabha, organise and maintain a village volunteer force on such terms and conditions as may be fixed by the Deputy Director. (2) The expenditure in connection with the force shall be met from the funds of the Gaon Panchayat and the Contributions, if any, from the Municipal Corporation of Delhi or any other body or person and donations from the public. Contribution and donations from any body or person for aiding and promoting the established and development of such force, shall be accepted and if these are made without any conditions whatsoever, implied or explicit and no such contribution and/or donation shall entitle the person or body making the same to any control the personnel thereof. (3) All male adults not above the age of 45 shall be eligible to be enrolled as volunteers. Rule257 Function of the Force The function of the volunteer force shall be (a) to perform the duties of watch and ward in the Gaon Sabha area; (b) to serve notices and summons and to execute other orders of the Gaon Panchayat and Panchayati Adalat which may be entrusted to them; (c) to assist the Gaon Panchayat in other matters relating to public health, collection of statistics such as cattle census, population census; (d) to assist the Gaon Panchayat in promoting goodwill and social harmony between different communities; (e) to assist the Gaon Panchayat in the matter of relief against famine or other calamity, and in organising "Shremdan" for work of common benefit to the inhabitants of the Gaon Sabha Area or Areas; (f) to assist the Gaon Panchayat in organising melas, markets and hats; (g) to perform any other duty or discharge any other function which may be imposed on or assigned to it by the Deputy Director or Director or Chief Commissioner. Rule258 Chief Officer of the Volunteer Force and his duties The Gaon Panchayat shall appoint a Chief Officer in immediate charge of the Volunteer Force and such other Officer as the Chief Commissioner may determine. In case of emergency, the Chief Officer may be empowered, by the Deputy Director or Director or Chief Commissioner, Delhi with such restrictions as they may impose, to (a) remove or order any member of the force to remove any person who by their presence interfere with the due operation of the force; (b) by himself or with the assistance of the force, break through or pull down any structure or premises, doing as little damage as possible, if such breaking through or pulling down be necessary for averting the spreading of danger to life or to property of the people of the Area in general; (c) call on the neighbouring village volunteer forces to render such assistance as may be necessary; and (d) generally, take such measures as may be necessary for the protection of life and property. Rule259 Publication of draft bye-laws Before framing by-laws, the Gaon Panchayat shall publish a draft of bye-laws in a local newspaper and by affixing in conspicuous places in the Gaon Sabha Area as well as outside the office of the Panchayat and shall invite objections within a specified period. Rule260 Enforcement of bye-laws After considering objections, if any, and taking decision thereon, the Gaon Panchayat shall forward them to the Director through the Deputy Director who may modify or sanction them or pass any other suitable order on them. The bye-laws as sanctioned by the Director shall come into force after they have been published in the same manner as the draft was published. Rule261 Making of bye-laws by the Director and their publication (1) The Director while making bye-laws shall publish the draft as provided in the proceeding rule and shall invite objections within a period to be specified by him. (2) After considering and deciding the objections, if any, the Director shall republish them as prescribed above. Delhi State Acts