Amendment status not verified — confirm the current text below against the official source.
Subs. by section 109 (d) ibid. [The Uttar Pradesh [Kshettra Panchayats and Zila Panchayats]1 Adhiniyam, 1961] [Section 125-129] (2) If the [Zila Panchayat]1 desires to modify its proposals or any of them it shall publish modified proposals and, if necessary, revised draft rules, alongwith a notice indicating that the proposals and the rules, if any, are in modification as proposals and rules previously published for objections. (3) Any objections which may be received to the modified proposals shall be dealt with in the manner prescribed in sub-section (1). Powers of State Government to sanction proposals by [Zila Panchayat] 125- (1) When the [Zila Panchayat]1 has finally settled its proposal, it shall submit them alongwith the objections, if any, make in connection therewith to the prescribed authority, who shall submit the proposals and objections, if any, to the State Government. (2) The State Government after considering the said objections, if any, may either refuse to sanction the proposals or return them to the [Zila Panchayat]1 for further consideration, or sanction them without modification or with such modification, not involving any in-crease of the amount to be imposed, as it deems fit. Rules to be made by State Government 126- (1) When the State Government has sanctioned the proposals of the [Zila Panchayat]1 under sub-section (2) of section 125, it shall, after taking into consideration the draft rules submitted by the [Zila Panchayat]1, proceed forthwith in to make under section 237 such rules in respect of the tax as for the time being it considers necessary. (2) When the rules have been made, a copy thereof shall be sent to the [Zila Panchayat]1. Resolution of [Zila Panchayat]1 directing imposition of tax 127- Upon receipt of the company of the rules sent under the preceding section, the [Zila Panchayat]1 shall by special resolution direct the imposition of the tax with effect from a date, to be specified in the resolution, not less than six weeks from the date of such resolution. Imposition of the tax 128- (1) A copy of the resolution passed by the [Zila Panchayat]1 under section 127 shall be submitted to the State Government. (2) Upon receipt of the copy of the resolution, the State Government shall notify in the Gazette the imposition of the tax from the date specified under section 127 and the imposition of a tax shall in all cases be subject to the condition that it 308 has been so notified. (3) A notification of the imposition of a tax under sub-section (2) shall be conclusive proof that the tax has been imposed in accordance with the provisions of this Act. Procedure or altering taxes 129- The procedure for abolishing or suspending a tax, or for altering a tax in respect of the matters specified in clauses (b) and (c) of sub-section (1) of section 123 shall, so far as may be, the procedure prescribed by sections 123 to 128 for the imposition of a tax. 1- Substituted by section 61 of chapter III of U.P. Act No. 9 of 1994. [The Uttar Pradesh [Kshettra Panchayats and Zila Panchayats]1 Adhiniyam, 1961] [Section 130-132] Altered or modified procedure in respect of certain taxes 130- Notwithstanding anything in sections 123 to 129, the State Government may, by rule, prescribe such other or modified procedure for the imposition and alteration of any tax mentioned in clause (b) of sub-section (1) of section 119 as it may think fit. Exemption 131- (1) A [Zila Panchayat]1 may exempt, for a period not exceeding one year, from the payment of a tax or any portion of a tax imposed under this Act, any person who is, in its opinion, by reason of poverty, unable to pay the same, and may renew the same exemption as often as it deems necessary. (2) A [Zila Panchayat]1 may, by a special resolution confirmed by the prescribed authority exempt from the payment of a tax, or any portion of a tax, imposed under this Act, any person or class of persons or any property or description of property. (3) The State Government may, by order, exempt from the payment of a tax, or any portion of a tax, imposed under this Act, any persons or class of persons or any property or description of property. [Imposition of tax by Kshettra Panchayat 131-A A Kshettra Panchayat may, in such manner as may be prescribed, impose— (a) water tax, where it constructs or maintains a scheme for providing drinking water, water for irrigation or for any other purposes under its jurisdiction; (b) electricity tax, where it provides for and maintains lighting arrangement at a public street or other public places; and (c) any other tax which the State Legislature has the power under the Constitution, including Article 277 thereof, to impose in the State and of which imposition by the Kshettra Panchayat has been authorized by the State Government.]2 Power of State Government to remedy or abolish a tax 132- (1) Whenever it appears, on complaint made or otherwise to the State Government that the levy of any tax imposed by a [Zila Panchayat]1 is contrary to the public interest or that any tax is unfair in its incidence, the State Government may, after considering the explanation of the [Zila Panchayat]1, by order require 309 the [Zila Panchayat]1 to take measures, within a time to be specified in the order, for the removal of any defect which it considers to exist in the tax or in the method of assessing or collecting the tax. (2) Upon the failure or inability of the [Zila Panchayat]1 to comply, to the satisfaction of the State Government with an order made under sub-section (1), the State Government may, by notification, suspend the levy of the tax, or of any portion thereof, until the defect is removed, or may abolish or reduce the tax. 1- substituted by section 61 of U.P. Act No. 9 of 1994. 2- Added by section 110 ibid. [The Uttar Pradesh [Kshettra Panchayats and Zila Panchayats]1 Adhiniyam, 1961] [Section 133-137] Obligation to disclose liability 133- (1) A [Zila Panchayat]1 may, by written communication upon any person specified in clause (a) of section 121, to furnish such information as may be necessary in order to ascertain---- (a) whether such a person is liable to pay a tax assessed on his Circumstances and Property; (b) at what amount he should be assessed; and (c) the annual value of the building or land, which he occupies and the name and address of the owner. (2) In respect of any other tax, a [Zila Panchayat]1 may, by written communication, require any person who may appear to be liable to payment of such tax, to furnish such information as may be prescribed by rule. (3) If the person so called upon to furnish the information omits to furnish it, or furnishes information which is untrue, he shall be liable upon conviction to a fine which may extend to [one thousand rupees.]2 Power of inspection 134- Subject to the conditions and restrictions specified in section 222, the Adhyaksha and the Mukhya Adhikari of a [Zila Panchayat]1 and, if authorized in this behalf by a resolution any other member, officer or servant of the [Zila Panchayat] , may enter, inspect and measure a building for the purposes of valuation. Appeal relating to tax 135- (1) An appeal against an assessment or any alteration of any assessment, of a tax on Circumstances and Property may be made to, and be decided by, the prescribed authority in such manner as may be prescribed by rules. (2) In the case of any tax imposed by the [Zila Panchayat]1 under the powers conferred by clause (b) of sub-section (1) of section 119 the State Government shall provide by rules the authority to which an appeal may be made against assessment or any alteration of an assessment of the tax and the manner in which such appeal is to be made and decided. Limitation and preliminary deposit of tax 136- No such appeal shall be heard and determined unless -- (a) the appeal is brought within thirty days next after the date of the 310 claimed receipt of notice of assessment or alteration of assessment, or, if no notice has been given within thirty days next after the date of the first demand under the assessment or alteration of assessment ; and (b) where the amount claimed from the appellant is above twenty-five rupees, half of that amount has been deposited by him in the office of the [Zila Panchayat.]1 Costs 137- (1) In every appeal under section 135, the cost shall be in the discretion of the officer deciding the appeal.