Amendment status not verified — confirm the current text below against the official source.
The expenditure side of a budget estimate shall be classified under major heads, minor heads, subordinate heads and primary units. (a) “Major head” means the principal head of accounts corresponding to the dif ferent services under which expenditure is classified in the budget estimate, and may be divided into two or more minor heads. (b) “Minor head” means the head of accounts immediately subordinate to a major head under which each major head is classified, and may be further sub-divided into two or more subordinate heads. (c) “Subordinate head” means the head of accounts immediately subordinate to a minor head under which each minor head is classified and may be further sub-divided into two or more primary units. (d) “Primary unit” means the ultimate group or groups into which individual items of expenditure in the budget estimates are arranged. 2.(1) Subject to the provisions of sub-section (1) of section 101, the Corporation may, on the recommendation of the Standing Committee from time to time during an official year, sanction the transfer of any amount from one budget grant to another. (2) The Standing Committee may at any time during an official year— (a) reduce the amount of a budget grant ; (b) sanction the transfer of any amount within a budget grant from one minor head to another or from a subordinate head under one minor head to a subordinate head under another minor head ; or (c) sanction the transfer of any amount exceeding rupees five thousand within a minor head from one subordinate head to another or from one primary unit to another. (3) The Commissioner may, at any time during an official year, sanction the transfer of any amount not exceeding rupees five thousand within a minor head from one subordinate head to another or from one primary unit to another, if such transfer does not involve a recurring liability : Provided that every transfer of an amount exceeding rupees five hundred made under sub-rule (3) shall be reported forthwith by the Commissioner to the Standing Comittee. (4) When making any transfer under sub-rules (1), (2) and (3), due regard shall be had to all the requirements of this Act. (5) If any such reduction as is referred to in clause (a) of sub-rule (2) is of an amount exceeding five hundred rupees, the Corporation, may pass with regard thereto such order as it may think fit, and it shall be incumbent on the Standing Committee and the Commissioner to give effect to such order. (6) For the purpose of expenditure from the Transport Fund the provisions of this rule shall apply as if for the words “Standing Committee” the words “Transport Committee” and for the word “Commissioner” the words “Transport Manager” had been substituted. CHAPTER VIII Taxation Rules. Notice of transfer, etc. of premises assessable to Property Taxes. 1.(1) Whenever the title of any persons primarily liable for the payment of property taxes on any premises to or over such premises is transferred the person whose title, is so transferred and the person to whom the same shall be transferred shall, within three months after execution of the instrument of transfer, or after its registration, if it be registered or after the transfer is effected if no instrument be executed give notice of such transfer, in writing to the Commissioner. (2) In the event of the death of any person primarily liable as aforesaid the person to whom the title of the deceased shall be transferred, as heir or otherwise shall give notice of such transfer to the Commissioner within one year from the death of the deceased. Classification of budget heads. Reductions of transfers. Notice to be given to Commissioner of all transfers of title of persons primarily liable to payment of property tax. 1949 : Bom. LIX ] Gujarat Provincial Municipal Corporations Act, 1949 219 2.(1) The notice to be given under rule 1 shall be in such form as the Commissioner may from time to time by public notice specify and shall state clearly and correctly all the particulars required by the said form. (2) On receipt of any such notice, the Commissioner may, if he thinks it necessary, require the production of the instrument of transfer, if any or of a copy thereof obtained under section 57 of the Indian Registration Act, 1908, or, in case of a transfer of the title of a deceased person, of any other document constituting evidence of such transfer. (3) No such notice shall be deemed to be validly given unless the property taxes due at the date of notice in respect of the premises to which it relates have been paid and unless such fee as may from time to time be prescribed by the Standing Committee for acceptance of the notice has been paid. 3.(1) If any person primarily liable for the payment of a property-tax whose title to or over such premises is transferred fails to give notice of such transfer to the Com missioner, he shall, in addition to any other liability which he incurs through such neglect, continue liable for the payment of all property-taxes from time to time payable in respect of the said premises until he gives such notice, or until the transfer shall have been recorded in the Commissioner’s books. (2) Nothing in this rule shall be held to diminish the liability of the transferee for the said property-taxes or to affect the prior claim of the Commissioner on the premises conferred by section 141 for the recovery of the property-taxes due thereupon.