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(3) If the Zila Panchayat fails to pay the costs awarded to the appellant within twenty days after the date of the communication to the Zila Panchayat of the order for payment thereof the officer awarding the costs may order the person having the custody of the 163 balance of the Zila Nidhi to pay the amount and the person shall pay it accordingly. Bar to jurisdiction of civil and criminal court in matters of taxation 175 (1) No objection shall be taken for any valuation or assessment from such other manner or by such authority, which is not provided by or under this Act or for the assessment or imposition of the tax on any person. (2) The order of the appellate authority confirming, setting aside or modifying an order in respect of calculation or assessment or liability to assessment or taxation shall be final; Provided that it shall be lawful for the appellate authority, upon application or on his own motion, to review any order passed by him in appeal by further order passed within three months from the date of his original order. Savings 176 No assessment list or other list, notice, bill or other such document specifying or purporting to specify with reference to any tax, charge, rent or fee to any person, property, thing or circumstances shall not be invalid by reason only of a mistake in the name, residence, place of business or occupation of person or in the description of the property, thing or circumstances, or by reason of any clerical error or defect of form; and it shall be sufficient that the person, property, thing or circumstance is described sufficiently for the purpose of identification and it shall not be necessary to name the owner or occupier of any property liable in respect of a tax. Rules as to assessment, collection or other matter 177 The following matters shall be governed by rules except in so far as provisions therefor is made by this Act, namely- (a) the assessment and collection of taxes; (b) the prevention of evasion of taxes ; (c) the system by which refund of taxes shall be allowed and paid; (d) the fees for notice demanding payments on account of tax on Circumstances and Property and for the execution of warrants of distress ; (e) the rates to be charged for maintaining livestock distained; (f) any other matter relating to taxes in respect of which this Act makes no or insufficient provisions and which is in the opinion of the State Government necessary; and (g) the powers relating to allotment of number of building to the established buildings in the area. ------------------------------ 164 Share of Gram Panchayat in taxes 178 If the Zila Panchayat decides to recover its any tax, fee or fine through the Gram Panchayat by resolution then by the Gram Panchayat within its jurisdiction determined percentage of recovered amount which is fixed by the rules shall be given to the Gram panchayat. Fees and tolls fees for use, otherwise than under a lease of property of a Zila Panchayat , a Kshettra Panchayat and Gram Panchayat 179 (1) A Zila Panchayat, a Kshettra Panchayat and Gram Panchayat may charge fees to be fixed by bye-laws or by public auction or by agreement for the use or occupation (otherwise than under a lease) of any immovable property vested in, or entrusted to the management of, the Zila Panchayat , the Kshettra Panchayat and Gram Panchayat , as the case may be, including any public road or place of which it allows the use or occupation whether by allowing a projection thereon or otherwise. 1{(2) Such fee may either be levied along with the fee charged for the sanctioned license or permission taken under the clause (a) of sub section (2) of section 179 or may be recovered in the manner prescribed in section 180 to 184.} (a) A Zila Panchayat a Kshettra Panchayat or Gram Panchayat may charge a fee to be fixed by bye-law for any licence, sanction or permission which it is entitled or required to grant by or under this Act. (b) With the previous sanction of the State Government, a Gram Panchayat, Zila Panchaayt and Kshettra Panchayat may fix and levy school fees, fee for the use of libraries and Sarais and Paraos, fees for the use of, or benefits derived from, any of the works or institutions constructed and maintained by the Gram Panchayat, Kshettra Panchayat or Zila Panchayat, originally under-taken as famine preventive or relief works fees for the service of bulls and stallions, and for registration of animals, and fees at fairs, markets, agricultural shows, and industrial exhibitions held under its authority or otherwise, to which the public is allowed access and at which the Gram Panchayat, Kshettra Panchayat and Zila Panchayat provides sanitary and other facilities for the public and tolls for the use of bridges constructed, repaired or maintained by theGram Panchayat, Kshettra Panchayat and Zila Panchayat. (c) Licence fees and tolls in respect of markets- Subject to any rule made by the State Government in this behalf, a Zila Panchayat, a Kshettra Panchayat and Gram Panchayat may impose in any market established, maintained or managed by it anyone or more of the following fees or tolls : (1) licence fees on brokers, commission agents, weighmen or measurers practicing their calling within such markets; ------------------------------------------------- 1- Substituted by section 36 of UK Act no 12 of 2021. 165 (2) toll on vehicles, pack animals or porters bringing goods for sale into such a market; (3) market fees for the right to expose goods for sale in such market or for the use of any building or structure therein; (4) fees on the registration of animals sold in market. (d) realization of recovery imposed on fee and tolls by Panchayats- (1) Any unpaid fees and tolls referred to in Zila Panchayat and Kshettra Panchayat may be recovered in the manner prescribed . (2) Methods of Taxes and dues recoverable of Gram Panchayat- All dues on account of the taxes imposed and other sums payable to a Gram Panchayat under this Act shall be recovered as arrears of land revenue. Recovery of Taxes and certain other claims 180 (A) Mode of recovery of taxes and other dues- Unless otherwise provided by this Act, taxes and other dues referred to in this Act may be recovered by the Zila Panchayat by distress, and sale of a defaulter's movable property in the manner hereinafter provided. (B) Presentation of bill- (1) As soon as a person becomes liable for the payment of- (a) any sum on account of a tax imposed by the Zila Panchayat, or (b) any other sum declared by or under this Act or by any rule or bye-law made under the Northern India Ferries Act, 1878(Act no. 17 of 1878) to be recoverable in the manner provided by this Chapter, the Zila Panchayat shall, with all convenient speed, cause a bill to be presented to the person so liable. (2) Unless otherwise provided by rule, a person shall be deemed to become liable for the payment of every tax and licence fee upon the commencement of the period in respect of which such tax or fee payable. (C) 1{Things to be specified in the bill}- Every such bill shall specify- (1) the period for which, and the property, occupation, circumstance or thing in respect of which, the sum is claimed, (2) the penalty enforceable in default of payment, and (3) the time within which an appeal, if any, may be preferred as provided in 2{section 173}. ------------------------------------------ 1- Ins. by section 37(A)(i) of UK Act no 12 of 2021. 2- Subs. by section 37(A)(ii) of UK Act no 12 of 2021. 166 (D) 1{Demand Notice}- If the sum for which a bill has been presented as aforesaid is not paid, into the office of the Zila Panchayat, or to a person empowered by a regulation to receive such payments, within fifteen days from the presentation thereof, the Zila Panchayat may cause to be served upon the person liable for the payment of the above said sum, a notice of demand in such form as the Zila Panchayat may by regulation prescribe (E) 2{Issuance of warrant} (1) If the person liable for the payment of the said sum does not, within thirty days from the service of such notice of demand either— (a) pay the sum demanded in the notice, or (b) show cause to the satisfaction of the Zila Panchayat or of such officer as the Zila Panchayat by regulation may appoint in this behalf why he should not pay the same, such sum with all costs of the recovery may be recovered, under a warrant caused to be issued by the Zila Panchayat in such form as the Zila Panchayat may by regulation, prescribe, by distress and sale of the movable property of the defaulter. (2) Every warrant issued under this section shall be signed by the Chairman or by an officer to whom the Zila Panchayat has delegated this powers by regulation. (F) 3{Foreceful entry for execution of the warrant} It shall be lawful for an officer of the Zila Panchayat, to whom warrant issued under section 180(E) is addressed, to break open at any time between sunrise and sunset, any outer or inner door or window of a building in order to make the distress directed in the warrant, in the following circumstances and not otherwise-- (a) If the warrant contains a special order authorizing him in this behalf; and (b) if he has reasonable grounds for believing that the building contain property which is liable to seizure under the warrant; and (c) if, after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtained admittance; Provided that such officer shall not enter or break open the door of an apartment appropriated for women until he has given any woman therein an opportunity to withdraw. (G)4{Manner of execution of the warrant} (1) It shall also be lawful for the officer mentioned to distain, wherever It may be found within the rural area, any movable property of the defaulter, subject to the provisions of sub-section (a). -------------------------------------- 1- Ins. by section 37(B) of UK Act no 12 of 2021. 2- Ins. by section 37(C) of UK Act no 12 of 2021. 1- Ins. by section 37(D) of UK Act no 12 of 2021. 1- Ins. by section 37(E) of UK Act no 12 of 2021. 167 (2) The following property shall not be distained- (a) the necessary wearing apparel and bedding of the defaulter, his wife and children, and his necessary cooking utensils; (b) when the defaulter is an agriculturist, his implements of husbandry, seed, grain, and such cattle as may be necessary to enable him to earn his livelihood. 1{(c) Tools of artisans; (d) Books of Account.} (3) The distress shall not be excessive, that is to say, the property distained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any articles have been distrained which, in the opinion of a person authorized by to sign a warrant, should not have been so distrained they shall all forthwith be returned. (4) The officer shall, on seizing the property, forthwith make an inventory thereof, and shall, before removing the same, give to the person in possession thereof at the time of seizure a copy of the inventory signed by him and a written notice in such form as the Zila Panchayat may, by regulation, prescribe that the said property will be sold as specified in such notice. (H)2{Sale of goods under warrant and application of proceeds}- (1) When the property seized is subject to speedy and natural decay, or when the expense of keeping in custody together with the amount to be recovered is likely to exceed its value, the Chairman or other officer by whom the warrant was signed shall at once give notice to the person in whose possession the property was seized to the effect that it will be sold at once and shall sell it accordingly unless the amount named in the warrant be forth- with paid. (2) If not sold at once under sub-section (1) the property seized or sufficient portion thereof, may, on the expiration of the time specified in the notice served by the officers executing the warrant be sold by public auction under the order of the Zila Panchayat, unless the warrant is suspended by the person who signed it or the sum due from the defaulter is paid together with all costs incidental to the notice, warrant and distress and detention of the property. ------------------------------------------- 1- Ins. by section 37(F) of UK Act no 12 of 2021. 2- Ins. by section 37(G)(i) of UK Act no 12 of 2021. 168 (3) 1{The surplus if any, shall forthwith be remitted by money order, less postal commission, to the person from whose possession the property was taken. If the amount so remitted is returned to the Zila Panchayat by the post office, it shall be credited to Zila Nidhi, notice of such credit being given at the same time to the said person, and if the same be claimed by written application to the Zila Panchayat within one year from the date of service of the notice, a refund thereof shall be made to such person. Any sum not claimed within one year from the date of such notice shall be vested in Zila Panchayat.}. Procedure in case of execution of warrant against property outside the rural area 181 (a) 2{Issuing of warrant in respect of acquisition of movable property of the defaulter}- If no sufficient movable property belonging to a defaulter can be found within the rural area, the district magistrate may, on the application of the Zila Panchayat, issue warrant to an officer of his court- (1) for the distress and sale of any movable property or effect belonging to a defaulter within any other part of the jurisdiction of the magistrate, or (2) In the case of action being taken under sub-section (a) the other magistrate shall endorse the warrant so issued or and cause it to be executed, and any amount recovered to be remitted to the magistrate issuing the warrant, who shall send same to the Zila Panchayat. (b)3{Fee and expenditure}- A fee for every notice issued under section 4{180(d)} and distress made under 5{section 180(g)} or 6{181(a) }and the cost of maintaining any livestock seized under the said sections shall be chargeable at the rates respectively specified in such behalf in rules made by the State Government and shall be included in the costs of recovery to be levied under 7{section 180(e)}. (c) 8{Saving}- No distress or the sale made under this Act shall be deemed unlawful, nor any person making the same be deemed a trespasser on account of an error, defect or want of form in the bill, notice, warrant of distress, inventory or other proceeding relating thereto. Alternative powers of bringing suit or recovering as arrears of land revenue 182 (1) Instead of proceeding by distress and sale or in case of failure to realize thereby the whole or any part of the demand, the Zila Panchayat may sue the person liable to pay the same in any court of competent jurisdiction. ------------------------------------ 1- Subs. by section 37(G)(ii) of UK Act no 12 of 2021. 2- Ins. by section 38(A) of Uk Act no 12 of 2021. 3- Ins. by section 38(B) (i)of Uk Act no 12 of 2021. 4- Subs. by section 38(B) (ii)of Uk Act no 12 of 2021. 5- Subs. by section 38(B) (iii)of Uk Act no 12 of 2021. 6- Subs. by section 38(B) (iv)of Uk Act no 12 of 2021. 7- Subs. by section 38(B) (v)of Uk Act no 12 of 2021. 8- Ins. by section 38(C) of Uk Act no 12 of 2021. 169 1{(2) In the case of an arrear of tax on circumstances and property, the Zila Panchayat may in addition to take proceeding under the provisions of clause (b) of section 180 or sub section (1) of this section, but subject to and in accordance with the rules made in this behalf may recover as arrears of land revenue.} Recovery of rent on land 183 Where any sum is due on account of rent from a person to a Zila Panchayat in respect of the land vested in or entrusted to the management of the Zila Panchayat, the Zila Panchayat subject to and in accordance with rules made in this behalf may recover any such arrear as arrear of land revenue. Recovery of rent or arrears for other immovable property 184 Any arrears or rent due on any person on any account to the Zila Panchayat in respect of immovable property, other than land vested in or entrusted to the management of the Zila Panchayat, shall be recovered in the manner prescribed. Delegation of powers by State Government 185 The State Government by notification in Gazette may delegate any powers or more powers vested under this Act to prescribed authority or of the Zila Panchayat or Zila Panchayats or Kshettra Panchayat or Kshettra Panchayats or Gram Panchayats. Facility of inspection of minute books and tax assessment lists 186 The minute books of the Gram Panchayat, Kshettra Panchayat and Zila Panchayat and the assessment lists of the Zila Panchayat shall be open for free of charge inspection by any tax payer under conditions to be prescribed by bye-laws in this behalf. Mode of proof of records of Panchayats 187 2{A copy of any receipt, application, plan, notice, order, entry in a register or other document in the possession of Gram Panchayat, Kshettra Panchayat and Zila Panchayat shall, if duly certified by the legal keeper thereof or other person authorised in this behalf, be admitted as prima facie evidence of the entry or existence of such document and the matter and transactions therein recorded in every case wherein to the same extent as, the original entry or document would, if produced have been admissible to prove such matters.} Restriction on the summoning of servants of Panchayats to produce documents 188 No officer or servant of a Gram Panchayat, Kshettra Panchayat and Zila Panchayat shall in any legal proceeding to which the Gram Panchayat, Kshettra Panchayat and Zila Panchayat is not a party, be required to produce any register or document, the contents of which can be proved under the preceding section by a certified copy, or to appear as a witness to prove the matters and transactions recorded therein unless by the order of the court made for special cause. ----------------------------------------------- 1- Substituted by section 39 of UK Act no 12 of 2021. 2- Substituted by section 40 of UK Act no 12 of 2021. 170 Inspection of construction works and registers of Panchayats by members 189 Any member of a Gram Panchayat, Kshettra Panchayat and Zila Panchayat may inspect any constraction work or institution constructed or maintained, in whole or part, the expense of the Gram Panchat, Kshettra Panchayat and Zila Panchayat, as the case may be, and with the previous sanction of the Chairman any register, accounts book, or other documents in the office of the Gram Panchayat, Kshettra Panchayat and Zila Panchayat as the case may be. Sums due 190 1{All sums due to any Gram Panchayat, Kshettra Panchcyat or Zila Panchayat, whether on account of any tax or any other account shall be recovered by the Gram Panchayat, Kshettra Panchayat or Zila Panchcyat, as the case may be, and for the purpose of such recovery Gram Panchayat, Kshettra Panchayat or Zila Panchayat, as the case may be shall be competent to take any measure or institute any proceeding which if would have been open to the Gram Panchayat, Kshettra Panchayat or Zila Panchayat to take or institute, if the Uttar Pradesh Panchayat Law (Amendment) Act, 1994 had not come in to force.} Establishment of Nyaya Panchayat 191 The State Government or the prescribed authority shall divide Gram Panchayat of a district into circles, each circle comprising as many areas subject to the jurisdiction of the Gram Panchayats as may be expedient, and establish a Nyaya Panchayat for each such circle; Provided that the areas of Gram Panchayats within each circle shall, as far as possible, be contiguous. The State Government shall determined the number of members, election tenure etc. of the Nyay Panchayt as prescribed manner; Provided further that the Legislature of State may be provide to develop as a village court to the Nyay panchayat as he deem fit. Honoraria and allowances 192 The Gram Pradhan, Up Pradhan, Members of Gram Panchayat, Chairman and Vice Chairman and Members of a Zila Panchayat and the Pramukh and Senior Up-Pramukhs, junior Up Pramukh and Members of a Kshetttra Panchayat shall receive such honoraria and such allowances as may be prescribed. Surcharge 193 (1) Every Pradhan or Up-Pradhan of a Gram Panchayat, or member of a Gram Panchayat or of a Joint Committee or any other committee constituted under this Act shall be liable to surcharge for the loss, waste or misappropriation of money or property belonging to the Gram Panchayat as the case may be, if such loss, waste or misappropriation is direct consequence of his neglect of misconduct while he was such Pradhan, Up-Pradhan, Member: -------------------------------------- 1- Substituted by section 41 of UK Act no 12 of 2021. 171 1{Provided that such liability shall cease after the expiry of ten years of such loss, waste or misappropriation or after the expiry of five years from the date when the debtor ceases to his post, whichever is later.} (2) The prescribed authority shall fix the amount of the surcharge according to the procedure that may be prescribed and shall certify the amount to the collector who shall, on being satisfied that the amount is due, realise it as if it were an arrear of land revenue: (3) A person aggrieved by the order of the prescribed authority fixing the amount, of surcharge may, within thirty days of such order, appeal against the order to the State Government or such other or appellate, authority as may be prescribed. (4) Where no proceeding for fixation and realisation of surcharge as specified in sub-section (2) taken by the State Government or prescribed authority may institute a suit for compensation for such loss, waste or misappropriation, against the person liable for the same. Repeal 194 (1) The Uttar Pradesh Panchayat Raj Act, 1947 and the Uttar Pradesh Kshettra Panchayat and Zila Panchayat Act, 1961 (as applicable in Uttrakhand State) is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the said enactment shall be deemed to have been done or taken under the corresponding provisions of this Act. -------------------------------------- 1- Inserted by section 42 of UK Act no 12 of 2021. 172 Reason and Object The Uttar Pradesh Panchayati Raj Act, 1947 for Gram Panchayat and the Uttar Pradesh Kshettra panchayat and Zila Panchayat Act, 1961 for dealing with the connected matters from Kshettra Panchayat and Zila Panchayat, were applicable in the former State Uttar Pradesh. Both mentioned Acts are applicable with certain amendments in the State of Uttrakhand subject to section 86/ 87 of Uttar Pradesh reorganization Act, 2000.