Amendment status not verified — confirm the current text below against the official source.
16.4 100 B. Deletion of section 93. ~ Section 93 ofthe Principal Act shall be d§1§tcd. Deletion of section 94. - Section 94 ofthe Principal Act shall be deleted, ,i Deietion of section 95. .- Section 95‘ bfthe Principal Act shall be deleted. " ‘ Deletion of section 96. — Section 96 ofthe Principal Act shall be deleted. Deletion of section 97. - “ Seetipn 97 ofthe Principal Act shall be deleted. Deletion of sectiOn 98. — Section 98 ofthe Principal Act shall be deleted. Insertion of a new Chapter VIIIA. - After Chapter VIII of the Principal Act, the following new Chapter VIIIA shall be inserted, namely - . “CHAPTER va . MUNICIPALITY PROPERTY TAX BOARD Establishment ofthe Board. - (l) The State Government may, by notification, establish, for the purposes ofthis Act, a Board to be called the Manipur Municipality Property Tax Board. (2) The Board shall be a bodyeorporate with perpetual succession andia; common seal and may sue or be sued in its corporate name and shall be competent to acquire, hold and dispose ofany property, both movable and immovable, to enter into contactsand to do all things necessary for the purposes ofthis Act. Composition of the Board. - (1) The Board shall consist ofa Chairperson anti suchnumber ofmembers not exceeding four as may be determined by the State Government. 100C... 100 D- < 100 E. 5 (2) The Chairperson shall be apexsonwho is orhas been an officer ofthe State Government not below the rank of Secretary including ex-ofiicio Secretary. 9 (3) I The other memhets shall ihelude theDirector ofMAHUD, Government ofManipur who shall be the ex-oflicio member ofthe Board, and such other persons having knowledge * —.and experience in the fields ofmunicipal administration, valuation ofproperties, accountancy, law, engineeringand urban planning as the Government may detennine. -- (4) The Chairperson and the members of the Board shall hold office for a period of five yearsand the terms and conditions oftheir service, including salaries and allowances, shall be such as may be prescribed by the State Government. ' ‘ (5) The Board shall have a Secretary who shall be'appointed by the State Government. ’ AppOintment ofChairperson and Members. - (1) The Governor shall, on the advice ofthe ChiefMinister, appoint a pe'rson as Chaixperson and other persons, as members ofthe Board. . ' . Provided that the ChiefMinister before tendering advice to the Governor shall consult, > with the Speaker ofthe LegislativeAssembly ofthe State and the Leader ofOpposition in the Legislative Assembly ofthe State. - .(2) The persons appointed as Chairperson and Members oftheBoard shall, befere entering upon ofiice, make and subscribe before the Governor an oath or afiirmation according to the form as prescribed. ' » ~ (3) (i) Theperson appointed as Chairperson or Member ofthe Board may, by writing under his hand addressed to the Governor, resign his office; and (ii) The person appointed as Chairperson or Merhber ofthe Board maybe removed from ‘ office in the manner as prescribed. ' M Validation. 4 Notwithstanding anything cohtained elsewhere in this Act, no action ofthe Board shall be invalid ori-otherwiseyealled in question merely on the ground ofthe existence ofany vacancy , in the office ofthe member ofthe Board. Functions of the Board. - (1) Enumerate or cause to enumerate all properties in the municipalities in the state and develop a data—base; '100 F. 6 (2) Review the property tax system and suggest suitable basis for valuationofproperties; (3) Design and formulate transparent procedure for valuation ofproperties, inspection for verification in corporations and mu’fiicipalities in the state; (4) Undertake valuation or cause valuation ofall properties in the municipality in the state including central, state or local body properties and exempted properties; ' ' (5) Recommend modalitiesfor periodic revision; (6) Adjudicate property tax disputes and appeals for revision; (7) Ensure quality in valuation ofproperties; i (8) Ensuretransparency in valuation process and facilitate disclosure of valuations for fair compariSon; (9) Publish the annual work plan in the state Gazette; ’ (10) Render such advice on valuation of properties toa Municipality as the State Government may, from time to time, require it to do or as the Boardmay consider necessary for carrying out the purposes ofthis Act; ‘ (~11) Discharge such other functions inthe field ofvaluation including development expertise in valuationaofland and building; and (12) Undertake directly or through any institution, training of ofiicers and employees of - Municipality as the State'Govemment may direct or as the Board may consider necessary for carrying out the purposes ofthis Act. Orgahisation. a (1) The Board may be organised into three departments viz., Administration Department, ,Valuation Depaxtment and Research & Analysis Department. Each Department inay further . be divided into Sections or sub-sections as needed and appropriate. (2) The Boardmay establish offices in the statewith appropriate staffwith’the‘prior approval ofthe State Government; ' ’ L ‘ ‘ ‘ (3) The Board may reorganise its organisation from time to time as required to implement ‘ the provisions ofthe Act. 100 G. 100 H. 100 I. 100 J. 100 K. Staff ofthe Board. '— (1)The Board may, with the approval ofthe State Government, create such posts ’ofofficers and employees and fill up such posts. (2)The terms and conditions ofservice including salaries and allowances ofthe officers and employees appointed under sub-section (1) shall be determined bytheregulations made under Section lOOZB , - - - ,. ‘ (3)The Board may employ such officers and employees of the State Government as the State Government may make available andthey are governed bysuch terms and conditions ..,of service as prescribed by the State Government. . (4) WithOut prejudice to the provisions ofsub-section (1), the Board mayfor the purpose 'ofcarrying on its functionsunder thisAct, requisition the services ofany officer or employee of the State Government or any other agency. - (5) The stafl‘referred toinsub-section(1) shall be undertheadministrative anddisciplinary , control of the Board. Maintenance ofregister ofregistered valuer-surveyors. — The Board shall maintain a register ofregistered valuer4smveyors. . Registration ofvaluer-surveyors. — Everyperson who possesses such qualifications as may be prescribed shall, subject to such terms and conditions,and on payment ofsuch fee, as “may be prescribed, be entitled to have his name entered as a Valuer-surveyor in»the register ofregistered valuer—surveyor. I ' Owner or occupier to‘ file statement. — Every owner or occupier of:any land or building shall file a statement before the Board in such manner and within such time specifying such particulars as may be prescribed. ' Penalty. - Any person who -» (1) fails to file the statement referred to in section 100.! within the prescribed period, or files a false statement, or (2) fails to produce the accounts, registers or documents or to (furnish the infOrmation relating thereto when so required under section 100Q 100 L. 8 shall be punishable withfine which may extend to one thousand rupees and whenthe offence _ is a continuing one, with a daily fine not less than fifty rupees per day during the period of continuance ofthe offence. , ' » v . ' - , v f Determination ofvaluation and its duration. — , (1) . The State Government shall,- fiom' time totime bynotification, specify the area where, the general valuation oflands and buildings shall be made by'thé Board, in accOrdance with the provisions ofthis Act, or any other law for the time being in force in such area, as the case may be, in so far as they relate to the determination of annual valuation; Provided that the Board may make, subject to such conditions as may be prescribed, the general valuation of lands and buildings in the area as aforesaid or in any part thereof under its superintendence,xdirection and control onpayment ofsuch remuneration as it may determine, and every such valuation shall be deemed to have been made by the Board. (2) The valuation made by the Board shall become operative with effect fiom such date, as the. State Governmentmay, by notification, appoint in this behalf anH shall remain in force in respect of such area for a period offive years and may be revised thereafter at the . termination ofevery successive period offive years: ~ Providedthatthevaluationoflands orbuildings inanymunicipalitymade in accordance with the provisions of this Act, or any other law, shall remain in force for the period for which it was made under;the,-provisions ofthis Act; or any otherlaw; as the case may be.’ (3) Notwithstanding anything contained in sub—sections (1) and (2), if, during the currency , , of any period referred to in sub-section (2), any new building is erected, or any existing building is reconstructed Oraltered or improved, in any area, the determinationofvaluation ofsuch premises shall be subjectto the same criteriazashasbeen fixed by- the Board for such premises, and itsvaluation shallbeeovered by such procedure as may be determined by the Board for its immediate valuation with prior mandatory filing of statement of particulars under section 1001 by the owner or occupier. The valuation so made shall remain in force from the period intimated by the Municipality for the unexpired portion of the period referred to in sub-section (2). . - ' (4) The Municipality shall in each year and within such time, as may be prescribed, send to the Board a list ofall new buildings erected and also all existing buildings reconstructed or substantially altered or improved within their respective jurisdiction together with suggested valuation interms ofBoard’s guidelines for finalisation and approval ofvaluation by the Board. ' I 100 M. 100 N.‘ 100 0. Publication of draft valuation list. — (1) When the valuation under section 100L of the lands and buildings in any area has been completed, the Board shallcause such valuation list and the amount ofproperty tax to be enteredm a list. ' . - (2) The Board shall publish the draft valuation list, prepared under sub-seetion (1), in such manner, as may be prescribed and shall specify a date within which an application for objection to the draft valuation list maybe filed. 1 (3) After the expiry ofthe date specified in sub-seetion (2) and within such periodthereafter as may be prescribed, the objection ofany entry inthe draft valuation list shall be determined . after giving the applicant an opportunity ofbeing heard, by such 0111061 or ofiicers of the Board as may be specified by theBoard1n this behalf. (4). The objection shall be filed and determined111 such manner asmay be prescribed. (5) Notwithstanding anything contained in this Act, no application under sub-section (4) shall be entertained unless the amount ofproperty tax on the previouswaluation ofthe land : l or building as aforesaid has been paid or deposited in the office ofthe Municipality, before the application is filed,.=and every such application shall fall unless the amount ofproperty tax on the previous valuation is continued to be paid or deposited in the ofiice of the ‘ . Municipality, as the case may be, till-such application is finally disposed of. Publication offinal valuation list. — ‘ When thevaluation under Section100M ofthe lands and buildings have been determined, the Board shallprepare a final valuation list and shall give public notice of the place or places where suchlist may be inspectedandvaluation together withthe amount ofproperty tax thereonas recorded1n the final valuatiOn list shall be conclusive. Alteration or amendment of valuation list. — (1) Notwithstanding anything contained in section 100M, the Board may at any time before the date specified for filing the application under sub-section (2) ofsection lOOL and reasons to be recorded in writing, direct any alteration or amendment ofthe valuation list: (a) By inserting therein the name of any person whose name ought to be inserted; . or ' ' 1‘ ~ ‘ (b) By inserting therein any land orbuilding previously omitted together with the ' valuation thereof; or , ., . 100 P. 100 Q. 100 R. 10 (c) By striking out the name of any person or any land or any land or building not liable for payment ofproperty tax; or (d) By1ncreasing ordecreasingthe annual valuation of any holding which in the opinion ofthe Board, has been substantially under— valued or over—valued by reasons offraud, misrepresentation mistake, error, or subsequent construction or inadvertence; (e) , By sorrecting any patent error or omission. . 1 Production and inspection of accounts and- documents. — The Board or any of1ts ofiicer authorised by the Board may, subject to such conditions as may be prescribed, require the owner or the occupier of anyland or building to produce before the Board or such officer within the time as the Board or such officer may fix any ' accou’nts,‘1egisters or documents or to furnish any information relating thereto as may be considered necessary for the purpose offinsAct and the owner or the occupier shall comply with such requisition Power to enter into land or building. - . (1) Any ofiicer ofthe Board, when so authorised by it in writing, may, without giving any previous notice to the oWner, or the occupier, or any land or building, enter into such land or building and make an inspection or survey, or take measurements, thereoffor the purpose ofvaluation. (2) If such entry is refused or any objection to such entry is made, the officer authorised under sub-section (1) may give notice in writing to the owner or theoccupier of such land or building ofhis intention to enter into such land 01 building, and the owner or the occupier ofsuch lander building shall upon sueh notice being duly served on him, extend all facilities as may reasonably be expected ofhim to such officer for entering into such land or building and for making inspection or survey, or for taking measurements, thereof, as the case may be for the purpose of valuation. Fund ofthe Board. .-‘ (l) The Board shall have a Fundto be called the State Property Tax Board Fund to which the following shall be credited: (a) such moneys as may be paid to the Board by the State Government or any other authority or agency, and (b) such moneys as may be paid to the BOard by the Municipalities and other local authorities under section 100U. 100 S. 100 T.