(Gram Panchayats Act, 1964
(Act No. 2 ,of 1964)
[PsiCE: -Rs. 1-85 Np.
OF
'THE ANDHRA PRADESH’ GRAM PANCHAYATS ACT, 1964 (ACT 2 OF 1964).
PRELIMINARY.
- Short title, extent and commencement
-
Definitions Chapter II,
CONSTITUTI0N, ADMINSTION AND CONTROL OF GRAM PANCHAYATS. - Declaration of a village for the purposes of this Act
- Constitution of gram panchayats for villages and their in corporation
- Township
- Gram Sabha
- Total strength of a gram panchayat
- Elected members
- Reservation of seats for women and members of Scheduled Cast and Scheduled-Tribes
- Division into constituencies
- Term of office members
- Election of Sarpanch and Upa-Sarpanch
- Vacancies to be filled by election or nomination in certan cases
- Preperation and publication of electoral for grampanchayat.
- Re-arangements and re-publication of electoral rolls in certain cases
- Qualification of candidates
- Disqualifications of officers and servants of State or Central Government or of local authorities
- Disqualification of persons convicted of election offences
- Disqualifications of candidates
- Disqiialifications of members
- Restoration of members to office
- Authority to decide questions of disqualifications of members
- Resignation of member, S^panch or Upa-Sarpanch
- Cessation of office of Sarpanch and Upa-sarpanch
- Powers and functions of the Sarpanah
- Devolution and delegation of Sarpanch’s powers and functions and filling of vacancies in the office of Sarpanch
- Removal of temporary Sarpanch
- Rights of individual members
- No Sarpanch, Upa-sarpanch or member to receive remuneration
- Appointment of executive officers for certain gram panchayats.
- Functions of exective officer
- Functions of executive authority ,
- Emergency powers of Sarpanch
- Exercise of functions of executive authority by Health Officer in certain cases
- Delegation of functions of executive authority
- Officers and servants of gram panchayats
- Presidency of meetings
- Minutes of nroceedings
- Power to call for records
- Functional Committees
- Proceedings of gram panchayats and committees
- Appointment of Joint Committees
- Adniinistration report
- Acts of gram panchayats, etc., not to be invalidated by in formality, vacancy, etc
- Powers of inspecting and superintending officers and of the Government
- Power to suspend or cancel resolution, etc., under this Act.
- Emergency powers of Commissioner and District Collector.
- Control over electrical undertakings of gram panchayats .
- Power to take action in default of a gram panchayat, Sarpanch or executive authority
- Removal of Sarpanch, Upa-sarpanch or member
- Motion of no-confldence in Sarpanch or Upa-sarpanch
- Dissolution and supersession of gram panchayats .
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Powers of officers acting for or in default of gram panchayat and liability of gram panchayat fundChapter- III.
POWERS, FUNCTIONS AND PROPERTY OF GRAM PANCHAYATS. - Duty of gram panchayat to provide for certain matters
- Power of gram panchayat to provide for certain other matters.
- Maintenance of common dispensaries, child-welfare centres, etc.
- Transfer of management of forests to gram panchayats
- Transfer to gram panchayats of institutions or works
- Power to Board of Revenue to transfer or resume control of endowments and inams
- Limitation of powers to accepting donations and trusts
- Transfer of cattle pounds to gram panchayats and maintenance of cattle pounds
- Vesting of public roads in panchayats
- Collected sewage, etc. to belong to gram panchayat.
- Vesting of communal property or income in gram panchayat.
- Maintenance of irrigation works, execution of kudimaramat. etc
- Vesting of the management of ferries in gram panchayat, etc.
- Certain porambokes to vest in gram panchayat, etc.
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Immovable property required by gram panchayat may be acquired under the Land Acquisition Act, 1894Chapter IV.
TAXATION AND FINANCE. - Taxes leviable by gram panchayats
- House-tax
- Levy of house-tax on a direction by Government ,
- Profession tax
- Duty on transfers of property
- Vehicle tax
- Special taxes leviable by a gram panchayat.,
- Composition of tax payable by owner of a factory, or a contiguous group of buildings
- Power to write off irrecoverable amounts
- Power to require village headman to collect taxes and fees due to gram panchayat
- Gram panchayats fund .
- Expenditure from gram panchayat fund
- Preparation and sanction of budget ..
- Appointment of auditors
- Contribution to expenditure by other local authorities .
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Recovery of loans and advances made by the GovernmentChapter V .
PUBLIC SAFETY, CONVENIENCE AND HEALTH. - Vesting of waterworks in gram panchayats
- Setting apart of public tanks, etc. for certain purposes
- Prohibition against using places so set apart for purposes other than those notified
- Contributions from persons having control over places of pilgrimage etc.
- Cleaning of private latrines .
- Registration of buiial and burning grounds.
- Licensing of places for disposal of the dead.
- Provision of burning and burial grounds.
- A book to be kept of places registered, licensed or provided
- Prohibition against burying or burning in unauthorised places.
- Notice to be given to gram panchayat of burials, etc.
- Prohibition against use of burial and burning grounds dangerous to health or overcrowded with graves .
- . Power to destroy stray pigs and dogs.
- Prohibition against allowing outflow of filth .
- Power as to sanitation and conservancy .
- Prohibition against working of quarry near public roads .
- Prohibition against obstructions in or over public roads .
- Piohlbitioin against, and regulation of door, gate, bar or groundfloor window opening outwards .
- Removal of encroachments
- Power to allow certain projections and erections .
- Prohibition of building on sewer drain etc. without permission.
- Prohibition against making holes and causing obstruction in public road
- Prohibition against plainting or felling trees on public roads, etc. without permission .
- Recovery of penalty and compensation for unautJiorised occupation of land
- Public markets
- Licence for Private markets..
- Fee for licence .
- Powers exercisable by executive authority in respect of public markets .
- Powers exercisable by gram panchayat in respect of private meirkets
- Decision of disputes as to whether places are markets
- Prohibition of sale in unlicensed private markets, etc.
- Prohibition against sale in or upon public roads
- Classification of markets
- Vesting of places used as markets situated in estates taken over by the Government
- Classification of public roads, fairs and festivals, etc.
- Public landing place cart-stands, etc.
- Private cart-stands
- Public slaughter houses
- Prohibition or regulation of the use of places for slaughtering animals and licensing of slaughterers
- Purposes for which places may not be used without a licence.
- Application to be made for construction, establishment or installation of factory, workshop or work place in which steam or other power is to be employed
- Power of gram panchayat to issue directions for abatement of nuisance caused by steam or other power
- Form of licences, notices and permissions
- Power of Government to pass order or give directions .
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Modification of the Andhra Pradesh (Andhra Area) Places of Public Resort Act, 1888 Chapter VI.
GENERAL AND MISCELLANEOUS. - Power to name streets and number buildings.
- General provisions regarding licences and permissions
- Appeal from the order of executive authority to gram pan chayat .
- Limitation of time for appeal .
- Government and market committees not to obtain licences and peruttissions.
- Time for complying with notice, order, etc., and power to enforce in default.
- Powers of entry and inpection.
- Testing of weights and measures .
- Power to call for information from village headmen, village Munsiff and Kamams .
- Limitation for recovery of dues.
- Persons empowered to prosecute.
- Power to compound offences.
- Prosecutions and compositions to be reported to gram panchayat.
- Sanction for prosecution of Sarpanch, members of a gram Panchayat, nyaya panchayat or conciliation boards ,
- Notice of action against gram panchayat, Nyaya Panchayat, Conciliation Board; etc.
- Protection of Sarpanch, Nyaya Adhyaksha, etc., of GramPancha yats Nyaya Panchayats and donci^tion boards acting in good faith
- Sarpanch, etc. to be public servants.
- Injunction not to be granted in election proceedings
- Requisitioning of premises for election purposes .
- Payment of compensation .
- Liability of the Sarpanch, executive authority and member for loss, waste or misapplication of property .
- Assessments, etc. not to be impeached.
- . Assistance of police to the gram panchayat ,Chapter VII.
CIVIL AND CRIMINAL JUSTICE.
Part I — Conciliatioin Board . - Definitions
- Constitution of Conciliation Board
- Place of proceedings .
- Commencement of proceedings for conciliation.
- Witnesses.
- Board not to administer oath.
- Result of conciliation proceedings to be recorded.
- Maintenance of register of conciliation proceedings
- Execution of settlement
- Secrecy of proceedings
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Power of Government to make rules for the purposes of this PartPart II — Nyaya Panchayats.
- Definitions .
- Establishment of nyaya panchayat -
- Constitution of nyaya panchayati .
- Term of office of members of nyaya panchayat .
- Election of Nyaya Adhyaksha and Nyaya Upa-Adhyaksha of nyaya Panchayat .
- Resignation of a member, Nyaya Upa-Adhyaksha or Nyaya Adhayaksha.
- Suspension or removal of Nyaya Adhyaksha Nyaya Upa-dhya ksha or a member of a Nyaya Panchayat .
- Seal of nyaya panchayat .
- Conduct of business of Nyaya Panchayat .
- Presidency at meeting of nyaya panchayat
- Quorum and decisions at the sittings of the nyaya panchayat.
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Nyaya Panchayat to have exclusive civil and crimnal JurisdictionCIVIL JURISDICTION.
- Suits cognizable by nyaya panchayat
- Suits not cognizable by a nyaya panchayat
- Compromise of suits
- The nyaya panchayat in which a suit is to be instituted
- Suits to incude the whole claim
- Commeiftjement of proceedings in a suit before a nyaya panchayat
- Incidental determination of matters not cognizable by nyay panchayat
- Appearance in person or by agent.
- Exemption of certain persons from personal appearance in suits
- limitation
- Death of parties
- Nyaya panchayat may transfer certain suits to District Munsiff.
- Transfer of certain suits
- On conclusion of hearing, nyaya panchayat to pass decree
- Contents of decree .
- Decree may award interest or order payment by instalments
- Payment o f adjustment of decree to be recorded
- Execution of decree.
- Appeal CRIMINAL JURISDICTION.
- Nyaya panchayat to take cognizance of and try certain ofifen ces
- Certain persons accused of theft not to be tried by nyaya panchayat.
- Compounding of offences
- Compensatwn to complainant, etc.
- Compensation to accused for false or frivolous case .
- Conviction by a nyaya panchayat nota previous conviction.
- Enquiry by a nyaya panchayat under section 202, Code of Criminal Procedure, 1898.
- Youthful offenders
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Order to maintenance of wives and children .MISCELLANEOUS
- Res-judicata and pending suits and cases .
- Institution of suits and cases .
- Summons to be issued to the defendant or accused
- Disposal of suits and cases in absence of party concerned.
- Issue of sunmions to witnesses .
- Assistance of police to the nyaya panchayat.
- Fresh hearing of pending suits, etc. if more than one half of members vacate office .
- Nyaya panchayat not to revise or alter its decision .
- Right of an arrested person to be defended by a legal practitioner .
- Applicability of certain sections of the Code of Criminal Procedure, 1898 to nyaya panchayat.
- Power of Government to dissolve a nyaya panchayat .
- Exercise of powers of panchayat court under the Andhra Pradesh (Andhra Area) Village Courts Act ,1888 by gram panchayats till the establishment of nyaya panchayats in the Andhra area .
- Power of the Government to make rules.Chapter VIII.
BVLES, BYE-LAWS AND PENALTIES. - Power of Govenment to make rules for the purposes of this Act .
- Penalties for breach of rules.
- Bye-laws and penalties for their breach.
- General provisions regarding penalties specified in Schedules IV and V .
- Penalty for acting as member, Sarpanch or Upa-Sarpanch of a gram Panchayat when disqualified .
- Penalty for acquisition by an officer or servant of interest in contract, etc.
- Wrongful restraint of executive authoriy or his delegate .
- Punishment for obstructing gram panchayat, etc.
- Penalty for not giving information or giving false information Chapter IX .
SUPPLEMENTAL PBOVISIONS. - Special provisions in the case of new gram panchayats.
- Public roads, markets, wells, tanks, etc., to be open to all .
- Power to farm out fees .
- Extension of provisions of law relating to district municipalities or rules thereunder.
- Transfer of functions of gram panchayats to panchayat samithis, zilla parishads, or over local authorities or vice versa .
- Delegation of powers, etc.
- Revision .
- Recovery of amounts due as taxes
- Adjudication of disputes between local authorities
- Oath of allegiance to be taken by members .
- Act to be read subject to Schedule VI in regard to first constitution or reconstitution, etc.
- Power to remove difficulties.
- Amendment to section 31 of Andhra Pradesh Act XXXV of 1959 .
- Repeals
Rules regarding proceedings of gram panchayats and their committees.
Rules relating to certain taxes and their lodging of moneys received by gram panchayat and payment of moneys from the gram panchayat fund.
- General
- Assessment of the house-tax
- Profession tax—Levy of maximum and minimum rates
- Tax on vehicles
- Appeals
- Collection of taxes
- Definitions
- Existing villages and town municipalities to be deemed to be villages for purposes of this Act
- Total number of members of gram panchayats
- Term of office of existing Presidents, Vice-Presidents and and Members
- Existing wards to continue except in certain cases
- Reservation of seats
- First ordinary election
- Reconstitution of panchayats dissolved or superseded before the commencement of this Act
- Constitution of panchayats for villages notified before the commencement of this Act
- Executive Officers of Town Committees to be deemed to be executive officers appointed under section 30
- Devolution of property rights and liabilities
- Continuance of existing taxes
- Action taken under old Andhra Area Act on old Telangana Area Act or Municipal Act to continue
- Removal of difficulty
(ACT No. 2 OF 1964)
Preliminary .
- This Act may be called the Andhra Gram Panchayats Act, 1964* commencement.
- It extends to the whole of the State of Andhra Pradesh, except—
- the municipal corporations governed by the Art n of Hyderabad Municipal Corporations Act, 1955;
- the municipalities governed by the law relating to municipalities for the time being in force in the State;
- the mining settlements governed by the Andhra Pradesh (Telangana Area) Mining Settlements Act, 1956; and
- the cantonments governed by the Cantonments Act, 1924.
- It shall come into force on such date and in such area as the Government may, by notification in the Andhra Pradesh Gazette, appoint and they may appoint different dates for different areas and for different provisions.
- ‘Andhra area* means the territories of jshe of Andhra Pradesh other than the Telangana area;
- “board” means a conciliation board constituted under scction 154;
- ‘building’ includes a house, out-house, shop, stable, latrine, shed, (other than a cattle shed in an agricultu ral land) hut, wall and any other such structure, whether of ihasonry, bricks, wood, mud, metal or any other material whatsoever;
- ‘casual vacancy’ means a vacancy occurring oU^rwise than by ^ u x of time, and ‘casual election’ means an election held to fill a casual vacancy;
- '‘Gommissioner’ means any officer who is authorised by the Government to exercise any of the powers or discharge any of the duties of the Commissioner under this Act;
- ‘company’ means a company as defined in the Companies Act, 1956, and includes a foreign company within the meaning of section 591 of that Act;
- ‘District Munsiff’ means—
- in relation to the Andhra area, the DistriMimsiff appointed under the Andhra Pradesh (Andhra Area) Civil Courts Act, 1873;
- in relation to the Telangana area, the Munisiff appointed under section 6 of the Andhra Pradesh (Telangana Area) Civil Courts Act, 1954;
- ‘election authority’ means such authority not being the Sarpanch or Upa-Sarpanch or a member of the gram panchayat, as may be prescribed;
- ‘executive authority’ means—
- in the case of a gram panchayat or group of grapahcbayats having an executive officer, the executive officer, and if there is no executive officer in charge, the Sarpanch of the gram panchayat;
- in the case of any other gram panchayat, the Sarpanch thereof;
- ‘executive officer’ mfians the executive officer of a gram panchayat or a group of gram panchayats;
- ‘factory’ mcans a factory as defined in the Factories Act, 1948, and includes any premises including the precincts thereof wherein any industrial, manufacturing or trade process is carried on with the aid of steam, water, ail, gas, electrical or any other form of power which is meehwi cally transmitted and is not generated by human or aoatial agency;(central Act 68 of 1948)
- ‘Government’ means the State Government;
- ‘gram panchayat’ means the body constituted for the local administration of a village under this Act;
- ‘Gram Sabha’ means the Gram Sabha which comes into existence under section 6;
- ‘house’ means a building or hut fit for human occupation, whether as a residence or otherwise, having a separate principal entrance from the common way , and includes any shop, workshop or warehouse or any building used for garaging or parking buses or as a bus-stand;
- ‘hut’ means any building v/hich is constructed principally of wood, mud, leaves, grass, or thatdi aitd In cludes any temporary structure of whatever size or any small building of whatever material made, which the gram panchayat may declare to be a hut for the purposes of this Act;
- ‘latrine’ includes privy, water-closet and urinal;
- ‘local authority’ includes a cantonment authority;
- ‘member’'means a member of gram panchayat;
- ‘nuisance’ includes any act, omission, place or thing which causes or is likely to cause injury, danger, anno yance or offence to the sense of sight, smell or hearing or disturbance to rest or sleep or which is or may be dangerous to life, or injurious to health or property;
- ‘nyaya panchayat’ means a nyaya panchayat established under section 165;
- ‘ordinary vacancy’ means a vacancy occurring by efflux of time and ‘ordinary election’ means an election held to fill an ordinary vacancy;
- ‘owner’ includes—
- the person for the time being receiving or entitled to receive whether on his own account, or as agent trustee, guardian, manager or I’eceiver for another person op for any religious or charitable purpose, the rent or profits u£ tiie property in connection with which the word is used and
- the person for the time being in charge of the animal or vehicle in connection with which the word is used;
- ‘Panchayat Samithi’ means a Panchayat Samithi as defined in clause (h) of section 2 of the Andhra Pradesh Panchayat Samithis and Zilla Parishads Act, 1959; (Andhrapradesh Act XXXV of 1959.)
- ‘prescribed’ means prescribed by the Govern ment by rules made under this Act;
- ‘private road’ means any Street, road, square, court, alley, passage, cart-track, foot-path or riding path, which is not a ‘public road’ but does not include a pathway made by the owner of premises on his own land to secure access to, or the convenient use of, such premises;
- ‘public road’ means any street, road, square, court, alley, passage, cart-track, foot-path or riding path, over which the public have a right of way, whether a tho rough-fare or not, and includes—
- the roadway over any public bridge or cause way;
- the foot-way attached to any such road, public bridge or causeway, and
- the drains attached to any such road, public bridge or causeway, and the land, whether covered or not, by any pavement, veranda or other structure, whidi lies on either side of the roadway upto the boundaries of the adja cent property whether that property is private property or property belonging to a local authority, or the State ot Central Government;
- ‘residence’, ‘reside’.— A person is deemed to have his ‘residence’ or to ‘reside’ in any house if, he sometimes uses any portion thereof as a sleeping apartment, and a person is not deemed to cease to reside in any such house merely because he is absent from it or has elsewhere another dwelling in which he resides, if he is at liberty to return to such house at any time and has not abandoned his intention of returning;
- ‘State’ means the State of Andhra Pradesh; Act
- ‘Telangana area’ means the territories specified in sub-section (i) of section 3 of the States Reorganisation Act, 1956;
- ‘village’ means any local area which is declared to be a village under this Act;
- ‘water-course’ includes any river, stream or channel, whether natural or Artificial;
- ‘year’ means the financial year;
- ‘Zilla Parisliad’ means a Zilla Parishad as defined in clause (o) of section 2 of the Andhra Pradesh Pannchayat Sami this and ZilHa Parishads Act, 1959.
Constitution , Administration and Control of Gram Panchayat
- The Commissioner may, by notification, and in accordaince with the rules made by the Government in this behalf, declare any revenue village or part thereof br any part , of a revenue taluk to be a village for the purpose of this Act and specify the name of the village.
- The Commissioner may, by notification and in accordance with such rules as may be prescribed in this behalf
- exclude from a village any local atea compri sed therein; or
- include in a village any adjoining local area in the same revenue taluk; or -
- cancel a notification issued wider sub-section (1) ; or
- alter the name of the village:
Provided that before issuing a notification under this sub-section, the Commissioner shall give the gram pancha yat which will be affected by the issue of such notification, an opportunity of showing cause against the proposal and consider the objections, if any, of such gram panchayat.
Explanation :— The expression “ revenue taluk” us«d in sub-sections (1) and (2) and the expression “revenue village” used in sub-section (1) means respectively any local area which is recognised as a taluk or village in the revenue accounts of Government after excluding therefrom the area, if any, included in—
- a municipal corporation governed by the Hyder- abad Municipal Corporations Act, 1955;
- a municipality governed by the law relating to municipalities for the time being in force in the State;
- a mining settlement governed by the Andhra Pradesh (Telangana Area) Mining Settlements Act, 1956;
- a cantonment governed by the Cantonments Act, central Act 1924. (2 of 1924-)
- The Commissioner may pass such orders as he may deem fit—
- as to the disposal of the property vested in a gram panchayat which has ceased to exist, and the discharge of its liabilities; and
- as to the disposal of any part of the property vested in a gram panchayat which has ceased to exercise juris diction over any local area, aind the discharge of the liabilities of the gram panchayat relating to such property or arising froni such local area.
An order made under this sub-section may contain such supplemental, incidental and consequential provisions as the Commissioner may deem necessary, and in particular may direct—
- that any tax, fee or other sum due to tgram panchayat or where a gram panchayat has ceased to exercise; jurisdiction over any local area, such tax, fee, or other sum due to the grajti panchayat as relates to that area, shall be payable to such authorities as may be specified in the order; and
- that appeals, petitions, or other applications with reference to any such tax, fee or sum which are pending on the date on which the gram panchayat ceased to exist or, as the case may be, on the date on which the gram panchayat ceased to exercise jurisdiction over the local area, shall be dis posed of by such authorities as may be specified in the order.
- A gram panchayat shall be deemed to have been constituted for a village on the date of publication of the notification under section 3 in respect of that village and the Special Officer appointed under sub-section (i) of section 226 shall make arrangements for the election of the members and of the Sarpanch of the gram panchayat as provided in that section.
- Subject to the provisions of this Act, the administration of the village shall vest in the gram panchayat, but the gram panchayat shall not be entitled to exercise functions expressly assigned by or under this Act or any other law to its Sarpanch or executive authority, or to any other local authority or other authority.
- Every gram panchayat shall be a body corporate by the name of the village specified in the notification issued under section 3, shall have perpetual succession and a common seal, and subject to any restriction or qualification imposed by or under this Act or any other law, shall be vested with the capacity of suing or being sued in its corporate name, of acquiring, holding and transferring property, of entering into contracts, and of doing all things necessary, proper or expedient for the purposes for which it is constituted.
- The Government may declare, by a notification in the Andhra Pradesh Gazette, a village or any other area to be a township if it is an industrial or institutional colony, a labour colony, a health resort or a place of religious importance.
- If the area declared as township linder sub-section (1) comprises a village or forms part of a village, the Commissioner shall, under sub-section (2) of section 3, cancel the notification issued under sub-section (1) of that section in respect of such village, or as the case may be, exclude such part from the village.
- In regard to any area declared to be a township, the Government shall, by notification in the Andhra -Pradesh Gazette, constitute a township committee which shall consist of the members elected in the prescribed manner and the members nominated by the Government:
Provided that the number of members chosen by nomination by the Government shall not exceed one-third of the total number of members.
- A notification issued by the Government under sub-section (3) may direct that any functions vested in a gram panchayat by or under this Act shall be transferred to and performed by the township committee and shall provide for—
- the total number of members of the township committee;
- the persons to be nominated by Government to the township committee;
- the person who shall be the chairman of the township committee or the manner in which he shall be elected;
- the term of office of members and the chairman of the township committee;
- the restrictions and conditions subject to which the township committee may perform its functions; and
- any other matter incidental to, or connected with, the transfer of the functions of a gram panchayat to the township committee including the apportionment of the revenues beween the township committee and the gram panchayat concerned or any contribution or compensation that shall be paid by the township committee to the gram panchayat concerned.
- Every township committee shall, in regard to the conduct of its business, follow such procedure as may be prescribed.
- The Government may, by notification in the Andhra Pradesh Gazette, direct that any of the provisions of this Act or of the law relating to municipalities for the tiine being in force, or of any rules made thereunder or of any other enactment for the time being in force elsewhere in the State but not in the village or local area or specified part thferfeof referred to in sub-section (1), shall apply to that village, local area or part to such extent and subject to such modifications, additions and restrictions as may be specified in the notification.
- There shall come into existence a Gram Sabha for every village on the date of publication of notification under section 3.
- A Gram Sabha shall consist of all persons whose names are included in the electoral roll for the gram panchayat referred to in section 14, and such persons shall be deemed to be the members of the Gram Sabha.
- The Gram Sabha shall meet at least twice in every year on such date and at such place and time as may be prescribed to consider the following matters, which shall be placed before it by the gram panchayat, namely:—
- annual statement of accounts and audit report,
- report on the administration of the preceding year;
- programme of works for the year or any new programme not covered by the budget or the annual programme;
- proposals for fresh taxation or for enhancement of existing taxes;
- such other matter as may be prescribed.
The gram panchayat shall give due consideration to the suggestions, if any, of the Gram Sabha.
- The Gram Sabha shall observe such rules of pro cedure at its meetings as may be prescribed.
- Every meeting of the Gram Sabha shall be presided over by the Sarpanch or in his absence by the Upa-Sarpanch of the gram panchayat.
| Gram Panehayat with a population at the last census. | Number of members. |
|---|---|
| of less than 500 | 5 |
| of 500 or more but not exceeding 1,500 | 7 |
| Exceeding 1,500 but not exceeding 3,000 | 9 |
| Exceeding 8,000 but not exceeding 5,000 | 11 |
| Exceeding 5,000 but not exceeding 10,000 | 13 |
| Exceeding 10,000 but not exceeding 15,000 | 15 |
| Exceedng 15,000 | 17 |
Powers Functions and Property of Gram Panchayats.
TAXATION AND FINANCE.
- ( I ) duty on transfers of property shall be levied by the Government—
- {a) in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899, as in force for the time being in the State, on every instrument of the description specified below, in so far as it relates to the whole or part of immovable property as the case may be, situated in the area UNder the jurisdiction of a gram panchayat; and (Central Act 2 of 1899)
- (6) at such rate as may be fixed by the Government, not exceeding five per centum on the amount specified below against such instrument:—
Sl.No. Description of instrument. Amount on which duty shall be levied. (i) Sale of immovable property The amomount or value of the consideration for the sale, as set forth in the instrument. (ii) Exchange of immovable pro perty. The value of the property of the greatest value, as set forth in the instrument. (iii) Gift of immovable property The value of the property, as set ioith in the instrument. (iv) Mortgage with possession of immovable property. The amount secured by the mortgage as set forth in the instrument. (v) Lease in perpetuity of immo vable property. An amount equal to one-sixth of the whole amount or value of the rents which woidd be paid or delivered in respect of the first fifty years of the lease, as set forth in the instrument. -
(2) On the introduction of the duty aforesaid
- {a) section 27 of the Indian Stamp Act, 1899 shall be read as if it specifically required the particulars to be set forth separately in respect of property situated in the area under the jurisdiction of a gram panchayat and in respect of property situated outside such area; and
- [b) section 64 of the same Act shall be read as if it referred to the gram panchayat as well as the Government.
- (3) The duty levied under this section shall be appor tioned among the gram panchayat, Panchayat Samithi and Zilla Parishad concerned in such manner as may be pres cribed.
- (4) The Government may make rules for regulating the collection of the duty and the apportionment thereof among the gram panchayat, Panchayat Samithi and Zilla Parishad concerned and the deduction of any expenses incurred by the Government in the collection thereof.
- (s) The Government may by order exempt, subject to such conditions and terms as may be specified therein, any instrument or class of instruments from the levy of duty under this section.
Explanation.— In this section, "Vehicle" means a conveyance suitable for use on roads or rails and includes any kind of carriage, cart, wagon, wheel barrows, truck, bicycle, tricycle and rickshaw, but does not include a motor vehicle as defined in the Motor Vehicles Act, 1939.(Central Act 4 of 1939)
Provided that where the District Collector or any of his subordinates is responsible for the collection of any tax, fee or other amount due to a gram panchayat, the power to write off such tax, fee or amount or any sum payable in con nection therewith on the ground of its being irrecoverable, shall be exercised by the Board of Revenue or subject to its control by the District Collector or any officer authorised by him.
Explanation.— In this section, the expression “village headman” shall, in relation to the Telangana area, be con strued as a reference to ‘revenue patel’.
- Government shall appoint auditors to examine the accounts of the receipts and expenditure of the gram panchayat fund. Such auditors shall be deemed to be ‘pub lic servants’ within the meaming of section 21 of the Indian Penal Code.
- (2) No contribution shall be recovered by the Gov ernment from the gram panchayat towards the pay and allowances of such auditors or towards any other expenditure involved in the audit of the accounts of the gram panchayat.
- (i) Notwithstanding anything in the Local Authorities Loans Act, 1914, or any other law similar thereto for the time being in force, the Government may—
- [a) by order direct any person having custody of the gram panchayat fund to pay to them in priority to any other charges against such fund, except charges for the service of authorised loans, any loan or advance made by them to the gram panchayat for any purpose to which its funds may be applied under this Act;
- {b) recover any Such loan or advance by suit.
- 2) The person to whom the order referred to in clause (a) of sub-section (1) is addressed shall be bound to comply with such order.
PUBLIC SAFETY, CONVENIENCE AND HEALTH.
- (I) Every owner or person having the contol of any place used at the commencement of this Act as a place for burying, burning or otherwise disposing of the dead shall, groaniu. if such place be not already registered under any law applicable thereto, apply to the gram panchayat to have such place registered under this Act.
- (2) If it appears to such gram panchayat that there is no owner or person having the control of such place, the gram panchayat shall assume such control and register such place or may close it.
- (i) No new place for the disposal of the dead whether private or public, shall be opened, formed, constructed or used, unless a licence is obtained from the gram panchayat on application.
- (2) Such application for a licence shall be accompanied by a plan of the place to be licensed showing the locality, boundary and extent thereof, the name of the owner or person or community interested therein, the system of management and such further particulars as may require.
-
(3) The gram panchayat to which an application is made, may, in consultation with the District Health Officer—
- (a) grant or refuse a licence, or {b) postpone the grant of a licence, until objections, if any, to the site, considered reasonable by the gram panchayat have been removed or any particulars called for by it have been furnished.
- (4) The District Collector may cancel or modify any order passed by a gram panchayat under sub-section (3).
- (I) If a gram panchayat is satisfied—
- (a) that any registered or licensed place for the disposal of the dead is in such a state or situation as to be to be likely to become, dangerous to the health of persons overcrowded living in the neighbourhood thereof, or
- {b) that any burial ground is overcrowded with graves, and if in the case of a public burial or burning ground or other place as aforesaid, another convenient place duly authorised for the disposal of the dead exists or has been provided for the persons who would ordinarily make use of such place, it may, with the approval of the Commissioner, give notice that it shall not be lawful, after a period of not less than two months to be specified in such notice, to bury, burn or otherwise dispose of, any corpse at such place.
- (2) Every notice given under sub-section (1) shall be published by affixure to the notice board in the oifice of the gram panchayat and in the village by beat of drum.
- (3) No person shall, in contravention of any notice imder this section and after the expiration of the period specified in such notice, bury, bum or otherwise dispose of, or cause or permit to be buried, burnt or otherwise disposed of, any corpse at such place.
102. Piohlbitioin against, and regulation of door, gate, bar or groundfloor window opening outwards.
- in any unlicensed private market; or
- (б) in any public or licensed private market without the permission of the executive authority or licensee, as tlie case may be, or of any person authorised by him. unlicensed SIrkets.etc.
GENERAL AND MISCELLANEOUS.
- (1) Every licence and permissitai granted uhder this Act or any rule or bye-law made under this Act shall specify the period, if any, for which, and the restrictions, limitations and conditions subject to which, the same is granted and shall be signed by the, exseciMave authorify or by some person duly authorised by him in that behalf.
- (3 ) Save as otherwise expressly proyided in or may be prescribed under this Act, for every such licence or permission fees may be charged on such units and at such rates as may be fixed by the gram panchayat.
- (3) Every order of the authority competent under this Act or any rule or bye-law made thereunder to pass an order refusing, suspending, cancelling or modifying a licence or permission shall be in writing and shall state the grounds on which it proceeds.
- (4) Subject to the special provisions in Chapter V regarding private markets, any licence or permission granted under this Act or any rule or bye-law made under it may, at any time, after giving the persons concerned an opportunity of making a representation be suspended or revoked by the executive authority if any of the restrictions, limitations or conditiom laid down in respect thereof is evaded or infringed by the grantee, or if the grantee is convicted of a breach of any of the provisions of this Act, or of any rule, bye-law or regulation made under it, in any matter to which such licence or permission relates, or if the grantee has obtained the same by misrepresentation or fraud.
- {6) It shall be the duty of the executive authority to inspect places in respect of which a licence or permission is required by or under this Act, and he may enter any such place between sunrise and sunset, and also between sunset and smirise if it is open to the public or any industry is being carried on in it at the time; and if he has reason to believ that any thing is being done in any place without a licence or permission where the same is required by or under this Act, or otherwise than in conformity with the same, he may at any time by day or night without notice enter such place for the purpose of satisfying himself whether any provision of law, rules, bye-laws or regulations, any condition of a licence or permission or any lawful direction or prohibition is being contravened; and no claim shall lie against any person for any damage or inconvenience necessarily caused by the exercise of powers under this sub-section by the executive authority or any person to whom he has lawfully delegated his powers; or by the use of any force necessary for effecting an entrance under this sub-section.
- (6) When any licence or permission is suspended or revoked, or when the period for which it was granted, or with in which application for renewal should be made, has expired, whichever expires later, the grantee shall for all purposes of this Act, or any rule or bye-law made under this Act, be deemed to be without a licence or permission, until the order suspending or revoking the licence or permission is cancelled, or, subject to sub-section (11), until the licence or permission is renewed, as the case may be.
- (7) The grantee of every licence or permission shall, at all reasonable times, while such licence or permission remains in force, produce the same at the request of the executive authority.
- (8) Whenever any person is convicted of an offence in respect of the failure to obtain a licence or permission or to make a registration as required by the provisions of this Act or any rule or bye-law made thereunder, the magistrate shall, in addition to any fine which may be imposed, recover summarily and pay over to the gram panchayat the amount of the fee chargeable for the licence or permission or for registration and may, in his discretion, also recover summarily and pay over to the gram panchayat such amount, if any, as he may fix, as the costs of the prosecution.
- (9) Save as otherwise expressly provided in or may be prescribed under this Act, every application for a licaice or permission or for registration under this Act or any rule, bye-law or regulation made thereunder or for the renewal thereof, shall be made not less than thirty and not more than ninety days before the commencemcement of the period, or such less period as is mentioned in the application.
- Recovery of the fee under sub-section (8) shall not entitle the person convicted, to a licence or permission or registration as aforesaid.
- (11) The acceptance by or on behalf of a gram panchayat of the pre-payment of the fee for a licence or permission or for registration shall not entitle the person makintg pre-payment to the licence or permissibn or of registration, as the case may be, but only to refund of the fee in case of refusel of the licence or permission or of registration; but an applicaant for the renewal of a licence or permission or registration shall, until communication of orders on his application be entitled to act as if the licence or permission or registration had been renewed; and save as otherwiisie specially provided in this Act, if orders on an application for permission or for registration are not communicated to the applicant within thirty days or such longer period as may be prescribed in any class of cases aftar the receipt of the application by the executive authority, the applicftlacm shall be deemed to have been allowed for the period, if any, for which it would have been ordinarily allowed and subject to the law, rules, bye-laws and regulations and all conditions ordinarily imposed.
- An appeal shall lie to the gram panchayat from—
- (а) any order of the executive authority granting, refusing, suspending or revoking a licence or pmnissiou;
- (б) any other order of the executive authority that may be made appealable by rules made under section 217.
- A second appeal shall lie from the decision of the panchayat passed in an appeal under sub-section (i) to such authority as may be prescribed whose decision thereon shall be final.
- (i) The executive authority may, by an order writing require the headman, village munsiff'or karanam of any revenue village comprised within the jurisdiction of gram panchayat, to furnish him with information on any matter falling whithin such categories as may be prescribed in respect of such village or any part thereof or any person or property therein and such headman, village munsiff or karanam shall comply with such order.
Explanation.— In this section, ‘headman’ and ‘karanam’ shall, in relation to the Telangana area, be construed as references to ‘revenue patel’ and ‘patwari’ respectively;
- (2) The order shall specify the period within which it may be complied with but the executive authority may, from time to time, extend such period.
Provided that failure to take out a licence, obtain permission or secure registration under this Act, shall, for purposes of this section, be deemed a continuing offence until the expiration of the period, if any, for which the license, pemission or registration is required and if no period is specified complaint may be made at any time within twelve months from the commencement of the otfence.
- (i) The executive authority may, subject to such restrictions and control, as may be prescribed, compound for a sum not exceeding rupees five hundred, any offence against the provisions of this Act or any rule or bye-law made there under, which may, by rules, be declared compoundable.
- (2) On payment of the amount by way of composi tion, no further proceedings shall be taken or continued against the defaulter in regard to the offence or alleged offence so compounded.
- (3) Nothing in this section shall apply to election offences.
- Subject to the provisions of section 142, no suit or other legal proceeding shall be brought against any gram panchayat, nyaya panchayat or conciliation board or the Sarpanch or executive authority, or any member, officer or servant of such gram panchayat or the Nyaya Adhyaksha or any member of such nyaya panchayat or the president or member of any such conciliation board, or against any person acting under the direction of such gram panchayat, nyaya panchayat, conciliation board, Sarpanch, Nyaya Adhyaksha, president, executive authority, member, officer or servant, in respect of any act done or purporting to be done under this Act or in respect of any alleged neglect or default in the execution of the provisions of this Act or any rule, bye-law, regulation or order made under it, until the expiration of two months next after notice in writing, stating the cause of action, the nature of the relief sought, the amount of compensation claimed and the name and place of residence of the intended plaintiff, has been left at the office of the gram panchayat or conciliation board and if the proceeding is intended to be brought against any such Sarpanch, Nyaya Adhyaksha, president, executive authority, member, officer, servant or person, also delivered to him or left at his place o£ residence, and unless such notice is given the court shall not entertain such suit or legal proceeding.
- Every such proceeding shall, unless it is a proceeding for the recovery of immovable property or for a declaration of title thereto, be commenced within six months after the date on which the cause of action arose or in case a continuing injury or damage, during such continuance or within six months after the ceasing thereof.
- If any gram panchayat, nyaya panchayat, conciliation board or person to whom notice is given under sub section (1) tenders amends to the plaintiff before the proceeding is commenced and if the plaintiff does not in such proceeding recover more than the amount so tendered, he shall not recover any costs incurred by him after such tender; and the plaintiff shall also pay all costs incurred by the defendant after such tender.
- If it appears to the Government that in connection with any election held to a gram panchayat under this Act, within the State any premises are needed or are likely to be needed for the purpose of being used as a polling station or for the storage of ballot boxes after a poll has been taken, the Government may by order in writing requisition such premises, and may make such further orders as may appear to them to be necessary or expedient in connection with the requisitioning.
- The requisition shall be effected by an order in writing addressed to the person deemed by the Government to be the owner or person in possession of the premises and such order shall be served in the prescribed manner on the person to whom it is addressed.
- Whenever any premises are requisitioned under sub-section (1), the period of such requisition shall not extend beyond the period for which such premises are required for any of the purposes mentioned in that sub-section.
Explanation.— For purposes of this section ‘premises’ means any land, building or part of a building and includes a hut, shed or other structure or any part thereof.
- (t) the rent payable, in respect of the premises or if no rent is so payable, the rent payable for similar premises in the locality;
- {ii) if in consequence of the requisition of the pre mises the person interested is compelled to change his resi dence or place of business, the reasonable expenses if any ^MeMal to such change:
provided that where any person uiterested being aggrieved by the amount of compensation so determined makes an application within the prescribed time to the Governmment for referring the matter to an arbitrator, the amount of compensation to be paid shall be such as the arbierater appointed in this behalf by the Government may determine;
Provided further that where there is any dispute as to the title to receive the compensation or as to the apportionment of the amount of compensation; it shall be referred by the Government to an arbitrator appointed in this behalf by the Government for determination, and shall be determined in accordance with the decision of such arbitrator.
Explanation.— In this sub-section, the expression ‘person interested’ means the person who was in actual possession of the premises requisitioned under section 148 immediately before the requisition or where no person was in such actual possession, the owner of such premises.
- The Sarpanch or the executive authority shall be liable for the loss, waste or misapplication of any money or other property owned by or vested in the gram panchayat if such loss, waste or misapplication is a direct consequence of his neglect or misconduct; and a suit for compensation may be ofproperty. instituted against him in any court of competent jurisdiction by the gram panchayat with the previous sanction of the Commissioner.
- Every such suit shall be commdiced within three years after the date on which the cause of action arose.
CIVIL AND CRIMINAL JUSTICE.
Part I—Conciliation Board.
- The Government may, by order notified in the Andhra Pradesh Gazette, empower a nyaya panchayat with effect from such date as may be specified therein, to take cognizance of any suit of the following description, if its value does not exceed rupees two hundred and fifty, namely:—
- save as otherwise provided in clause (g), a suit for the recovery of money due on contract other than a contract in respect of immovable property;
- a suit for the recovery of movable property or for the value of such property;
- a suit for compensation for wrongfully taking or injuring movable property;
- (d) a suit for damage caused by cattle trespass;
- a suit for the payment of a tax, fee or other amount due to local authority;
- a suit for the refund of a tax, fee or other amount due from a gram panchayat; and
- a suit for rent due from any immovable property.
- Suits relating to easements other than riparian easements shall also be cognizable by a nyaya panchayat.
- A nyaya panchayat shall have no jurisdiction toSmits not take cognizance of the following suits, namely:—
- a suit for a balance of partnership account, unless the balance has been struck by the parties or their agents;
- a suit for a share or part of a share under an intestacy or for a legacy or part of a legacy under a will;
- a suit by or against the State or Central Government or a public servant for acts done in his official capacity;
- a suit by or against a minor or a person of un-sound mind; or
- a suit on account of any dispute or matter other than a suit referred to in clause (g) of section 176 in respect of which any suit or application would be cognizable by a Revenue Court.
Provided that when a nyaya panchayat does not pass a decree in accordance with the agreement, compromise or satisfaction under this section, it shall record its reasons in writing.
- the defendant, or each of the defendants where there are more than one, at the time of commencement of the suit, actuaily and voluntarily resides, or carries on business, or personally works for gain; or
- any of the defendants, where there are more than one, at the time of the commencement of the suit, actually and voluntarily resides, or carries on business, or personally works for gain, provided that in such case either the leave of the nyaya panchayat is given or the defendants who do not reside, or carry on business, or personally work for gain, as aforesaid, acquiesce in such institution; or
- the cause of action, wholly or in part arose.
Explanation.— Where a person has a permanent dwelling at one place and also temporary residence at another place, he shall be deemed to reside at both places in respect of any cause of action arising at the place where he has such temporary residence.
- Every suit instituted before a nyaya panchayat shall include the whole of the claim which the plaintiff is entitled to make in respect of the matter in dispute, but he may relinquish any portion of his claim in order to bring the stut within the jurisdiction of the nyaya panchayat.
- If a plaintiff intentionally omits to sue in respect of, or relinquishes any portion of, his claim, he shall not afterwards sue in respect of the portion so omitted or relinquished.
Provided that it shall be competent to the nyaya panchayat whenever it deems it necessary for the ends of justice, to order the personal attendance of any of the parties to the suit and if the party so ordered does not attend in person, he shall be subject to the same consequences as if he did not appear either in person or by an agent.
- (i) If a plaintiff or a defendant dies before decree is passed in the suit, the name of his legal representative may be entered in his place on the record, on the application of the opposite party or of such legal representative, but no decrce shall be passed against the legal representative of a deceased defendant beyond the value of the assets derived from him and not duly accounted for.
- (2) If no such application be made within sixty days from the date of the death of the plaintiff or defendant, the suit shall be dismissed, and no fresh suit shall be allowed to be brought on the same cause of action.
- (3) If there be more plaintiffs or defendants than one, and any of them dies and his representative is not joined as aforesaid, the suit shall proceed at the instance of the surviving plaintiff or plaintiffs, or against the surviving defendant or defendants.
- (4) If a decree-holder dies before the decree has feeen fully executed, his legal representative may apply to the nyaya panchayat to substitute his name as the decree-holder in the place of the deceased, and if the nyaya panchayat be satisfied, after giving notice to the judgement-debtor, that the applicant is the legal representative of the deceased, it shall subsititute his name on the record as title decree-holder, (5) If a judgement-debtor dies before the decree has been fully executed, it may be executed on the application of the decree-holder against the legal representative of the judgment-debtor, to the extent of assets derived from him and not duly accounted for.
- The District Munsiff having jurisdiction, may, whenever he considers it necessary in the interests of justice, transfer any suit pending before a nyaya panchayat to his own court or to any other nyaya panchayat within his juris diction.
- Where however a nyaya panchayat is dissolved and no new nyaya panchayat is immediately constituted in lieu thereof, the District Munsiff shall transfer all suits and proceedings before such nyaya panchayat to his own court or to any other nyaya panchayat within his jurisdiction.
The decree shall be dated on the day on which it is passed, and signed by the members of the nyaya panchayat concurring therewith. A copy of the decree shall then be delivered to each party in the prescribed manner.
When a nyaya panchayat decrees the payment of a sum of money, it may direct that it be paid by instalments, with out interest or with interest not exceeding the above rate.
Provided that no immovable property shall be distrained or sold in the execution of any such decree or order.
- An appeal shall lie to the District Munsiff having jurisdiction from any decree, or such order as may be prescribed, of a nyaya panchayat within sixty days from the date of such decree or order.
- Pending disposal of such, appeal, the District Munsiff may stay execution of such decree or order of the trial of the suit, as the case may be.
- The decision of the District Munsiff on any such appeal shall be final.
- The Government may, by order notified in Andhra Pradesh Gazette, empower a nyaya panchayat with effect from such date as may be specified therein, to cognizance of, and try, any of the following offence committed within the local limits of its jurisdiction namely:—
- offences punishable under sections 160, 277, 283, 290, 323, 334, 352, 358, 504 and 510 of the Indian Penal Code;(Central Act 45 of 1860)
- offences punishable under section 379 of Indian Penal Code in respect of property not exceedmg ten rupees in value;
- offences punishable under section 426 Indian Penal Code when the loss or damage caused there by does not exceed ten rupees;
- complaints of illegal seizure or detentin of cattle under Chapter V of the Cattle Trespass Act, 1871 and offces of forcibly opposing the seizure of cattle rescuing the same, panhable under section 24 of that Act, and offences of damage to land or crops or public roads by pigs or cattle punishable under section 26 of that Act:,
Provided that in the case of a complaint of illegal seizure or detention of cattle under Chapter V aforesaid, the compensation that may be awarded by a nyaya panchayat shall not exceed twenty-five rupees;
- offences punishable under clauses (9), (11 and (12) of section 3 of the Andhra Pradesh Towns Nuisance Act, 1889;
- offences punishable under this Act;
- any other offence under the Indian Penal Code or any special or local law which is punishable with fine only , or with imprisonment for a term not exceeding six months only or with both, which the Government may, by notification in the Andhra Pradesh Gazette, specify in this behalf:
Provided that in respect of offences mentioned clauses (b) and (c), the Government may extend the jurisdiction of a nyaya panchayat to cases where the value of the property stolen or the loss or damage caused does not exceed twenty rupees.
Explanotion.The offences mentioned in this section include abetinents of such offences.
-
- If a nyaya panchayat finds an accused person guilty of any of the above offences, it may impose on him-
- a fine not exceeding ten rupees in respcct of an offence under section 510 of the Indian Penal Code, and
- a fine not exceeding fifteen rupees in respect of any of the other offences:
- No sentence of imprisonment whether substan- 6t in default of fine shall be inflicted by a nyaya panchayat
Provided that in case of conviction for an offence under clauses (b) and (c) ot sub-section (1), the fine may extend to twice till value of the property stolen or the amount of the loss or damage caused.
- The nyaya panchayat may allow a reasonable time for the payment of the fine, or may order that the fine shall be paid by instalments; but if the fine is not paid as directcd, the nyaya panchayat shall recover it in the manner as if it were a decree passed by the nyaya panchayat. If in any case it appears to the nyaya panchayat that the fine imposed cannot be recovered as aforesid, shall submit the case to the first class magistrate having jursdiction, who may award such term of imprisonment as is, authorised by law in case of such default:
Provided that the term so awarded shall in no case exceed one week.
- Subjeet to such rules as the Government may make in this behalf, the procedure to be adopted by the nyaya panchayat in criminal trials shall be as follows:—
Evidence given orally before a nyaya panchayat shall be on oath or solemn affirmation and a brief memorandum of the substance of what each witness deposes shall be written and kept as part of the record in the prescribed manner. It shall not be necessary to frame a formal charge; but it shall enter to the prescribed register the following particulars, namely ;—
- the serial number;
- the date of the commission of the affence;
- tile date of the report or complaint
- the names, parentage and residences of the complainant, the accused and the witnesses examined;
- the offence complained of and offence, if any, proved, and in cases coming under clauses (b) and (c) of sub-section (1), the value of the property stolen or amoimt of loss or damage caused;
- the plea of the accused and his statement, if any;
- the finding and in the case of conviction a brief statement of the reasons therefor;
- the amount of fine imposed;
- the date on which the proceedings terminated.
- Save as otherwise provided by rules made in this behalf, no legal practitioner, whether qualified or unqualified be allowed to appear either for the complainant or for the accused.
- If at ariy stage of the proceedings, it appears to the nyaya panchayat that the case is one which ought to be tried by magistrate or if at the close of a trial, the nyaya panchayat is of the opinion that accused is guilty and that he ought to receive a punishment different in kind from, or more severe than, that which it is empowered to inflict, it shall submit the case to the first class magistrate having jurisdiction who may transfer the case to his own court or the court of a magistrate subordinate to him.
- The Sessions Judge or first class magistrate having jurisdiction may, whenever he considers it necessary in, the interests of justice, transfer any case pending before a nyaya panchayat to his own court or to the court of any magistrate subordinate to him or to any other nyaya panchayat within his jurisdiction.
- Where however a nyaya panchayat is dissolved and no new nyaya panchayat is constituted in lieu thereof, the Sessions Judge or the first class magistrate having jurisdiction, shall transfer all criminal cases and proceedings before such nyaya panchayat to his own court or to the court of any magistrate subordinate to him or to any other nyaya panchayat within his jurisdiction.
- No appeal shall lie against any sentence or order passed by a nyaya panchayat, under this section, but the Sessions Judge or the first class magistrate having jurisdiction, may set aside any conviction on the ground of illegality, impropriety, corruption, gross partiality or misconduct on the part of the nyaya panehayat, or on the ground that there has been a gross miscarriage of justice.
- Notwithstanding anything in the Code of Crimuial Procedure, if a complaint of an ojffence cognizable by a nyaya panehayat is made to a magistrate, he shall, instead of taking cognizance of such offence, direct the complainant to present the complaint to the nyaya panehayat within whose jurisdiction the offence was committed.
- has been previously convicted with imprisonment of either description for a term of three years or more, or
- has been previously fined by any nyaya panchayat;
- has been bound over to be of good behaviour in proceedings instituted under section 109 or secti«m 110 of the Code of Criminal Procedure, 1898.
| Offence | Sections of Indian Penal Code applicable | Peraom by whom offence may be compounded |
|---|---|---|
| (1) | (2) | (3) |
| Causing hurt | 323, 334 | The person to whom the hurt is caused. |
| Assault or use of criminal force. | 352, 358 | The person assaulted or to whom criminal force is used. |
| Mischief, when the only loss or damage caused is loss or damage to a private person. | 426 | The person to whom loss or damage is caused. |
| Insult intended to provoke a breach of the peace. | 504 | The person insulted. |
- towards defraying the expenses properly curred in the case by the complainant; or
- in giving compensation to a person for any material loss or damage caused to him by reason of comission of the offence.
Provided that no such order shall be passed, unless the complainant is given an opportunity to show cause against it.
- If any person within the jurisdiction of a panchayat, having sufficient means, neglects or refuses to maintain his wife or his legitimate or illegitimate child unable to maintain itself, the nyaya panchayat may, upon proof of such neglect or refusal, order such person to make a monthly allowance for the maintenance of his wife or child at such monthly rate, not exceeding rupees twenty-five in the aggregate, as,the nyaya panchayat thinks fit and to pay the same to such person as the nyaya panchayat from time to time directs.
- Such allowance shall be payable from the date of the order, or if so ordered, from the date of application for maintenance.
- If any person so ordered fails without sufficient, cause to comply with the order, the nyaya panchayat may, recover the amount due in the manner provided in sub section (3) of section 195, and may also sentence such person, for the whole or any part of each month’s allowance remaining unpaid, to fine which may extend to ten rupees.
- The provisions of sections 488, 489, and 490 of the Code of Criminal Procedure, 1898 shall, as far as may be, apply to the proceedings under this section.
- No nyaya panchayat shall try any suit in respect of any matter which is pending for decision in, or has been heard and decided by a court of competent jurisdiction in a former suit between the same parties or those under whom they claim.
- Where a case is pendinpf in any court against an accused person in respect of any offence or where an accused person has been tried for any offence, no nyaya panchayat shall take conizance of any such offence or on the same facts, of any other offence of which the accused might have been charged or convicted.
- Any person who wishes to institute a suit or case under this Act before a nyaya panchayat, shall make an application orally or in writing to the Nyaya Adhyaksha of the nyaya panchayat, or during his absence from the village or when he is incapacitated by reason of serious illness or other wise from receiving application, to the Nyaya Upadhyaksha of the nyaya panchayat, or in the absence of both the Nyaya Adhyaksha and the Nyaya Upadhyaksha from the village or when both of them are incapacitated by serious illness on otherwise from receiving the application, to such other member of the nyaya panchayat as the Nyaya Andhyaksha of the nyaya panchayat may appoint in this behalf and shall, at the same time pay the prescribed fee.
- Where a suit or case is instituted orally the Nyaya Adhyaksha, Nyaya Upadhyaksha or member to whom the application is made shall, without delay record the prescribed particulars and shall take the signature of the applicairt thereon.
- Subject to the provisions of section 181, the Nyaya Adhyaksha or in his absence the Nyaya Upadhyaksha or in the absence of both, the other member mentioned in sub-section (1) shall fix a date for the first hearing of such application and give due notice thereof to the applicant and to the members of the nyaya panchayat.
- The nyaya panchayat shall cause the particulars of every application, written or oral, made under this section to be entered in a register to be kept for that purpose.
Provided that the nyaya panchayat may, for reasons to be recorded, after hearing the application and examining the plaintiff or the complainant refuse to issue summons and dismiss the suit or complaint.
- If the plaintiff or complainant fails to appear, after having been informed of the time and place fixed for the hearing, the nyaya panchayat may hear and decide the suit or case in his absence.
- The nyaya panchayat may hear and decide a suit or case in the absence of the defendant or the accused, if a summons has been served upon him or if he has been informed of the time and place fixed for hearing:
Provided that no sentence shall be passed by a nyaya panchayat on any accused, unless he has appeared, either in person or by a representative, before the nyaya panchayat and the substance of his statement has been recorded in the prescribed register.
- If, after the service of summons upon him, an accused fails to appear, either in person or by a representa tive, the nyaya panchayat may apply to the Sessions Judge or to any officer not below the rank of a second class magistrate authorised by the Sessions Judge in this behalf, and such Sessions Judge or officer shall compel the accused ta appear in person or by his representative before the nyaya panchayat as if he were a court trying the case.
- Where an accused person has, under sub-section (3) , been compelled to appear before the nyaya panchayat, the nyaya panchayat shall forthwith take his statement, and thereafter his attendance at the hearing of the case shall not be compulsory.
- Subject to saich rules as may be prescribed a nyaya panchayat may, if it considers the evidenoe of or production of a document by, any person necessary in a suit or case, issue and cause to be served in the prescribed manner a summons in the prescribed form on such person to compel attendance or to produce or cause the production, of such tjcument and such person shall be bound to comply with the directions contained in the summons.
- If any person, who is sununoned by a nyaya panchayat to appear to give evidence or to produce any document before it, wilfully disobeys such summons, the nyaya panchayat may make a complaint to the magistrate living jurisdiction and the said person shall be punishabla a fine which may extend to twenty rupees.
- No nyaya panchayat shall compel any person to give evidence or to disclose any communication which such person cannot be permitted to give or compelled to disclose under the provisions of the Indian Evidence Act, 1872 or any other law for the time being in force.
Provided that the hearing of such suits, cases and proceedings shall commence anew as if they were instituted be fore such nyaya panchayat.
- (i) Except as provided in sub-section (2), a panchayat shall have no power to cancel, revise or alter or alter any decree or order passed by it.
- (2) On an application made within one month from the date of the decree or order of the nyaya panchayat, the nyaya panchayat may, for sufficient reasons to be recorded in writing, restore any suit which has been dismissed for default or in which an ex parte decree has been passed against the defendant.
- If in the opinion of the Government, a nyaya a panchayat is not competent to perform or persistently makes default in performing the functions imposed on it by law or exceeds or abuses its power, they may, by notification in the Andhra Pradesh Gazette, dissolve the nyaya panchayat with effect from such date as may be specified therein, but a new nyaya panchayat shall be established in lieu thereof, within a period of six months from the date of such dissolution:
Provided that the Government may, for reasons, to be recorded in writing, postpone the establishment of the new nyaya panchayat for a further period so however, that the interval between the dissolution and the establishment afore said shall not exceed one year.
- On the date fixed for the dissolution of the nyaya panchayat under sub-section (1), all its members including Nyaya Adhyaksha and Nyaya Upadhyaksha shall forthwith be deemed to have vacated their offices as such.
- Before publishing a notification under sub-section (1), the Government shall communicate to the nyaya panchayat the grounds on which they propose to dissolve the nyaya panchayat, fix a reasonable period for the nyaya panchayat to show cause against such proposal and consider its explanations and objections, if any,
- In the Andhra area, notwithstanding anything in the Andhra Pradesh (Andhra Area) Village Courts Act, 1888 (hereafter in this section referred to as the said Act) every gram panchayat constituted or deemed to be constituted under this Act for any area, shall, until a nyaya panchayat having jurisdiction over such area is established under section 165, be deemed to be a panchayat court for that area within the meaning of sub-section (1) of section 9 of the said Act and that members, including the Sarpanch and Upa-Sarpanch of such gram panchayats, shall be deemed to be ex-officio members of such panchayat court, Sarpanch and Upa-Sarpanch aforesaid being also deemed ex-officio to be the president and vice-president respectively of the panchayat court. Every such panchayat court shall be governed by the provisions of the said Act as modified by section 132 of the Andhra Pradesh (Andhra Area) Village Panchayats Act, 1950, not withstanding the,repeal of the latter Act by sub-section (1) of section 239.
- On the date on which a nyaya panchayat is established under section 165 for any area, the jurisdiction of every panchayat court functioning in that area on such date shall cease and the provisions of the said Act shall cease to apply to such area and all suits, cases or proceedings pending on such date before any such panchayat court stand transferred to the nyaya panchayat having jurisdiction and shall be disposed of by the nyaya panchayat as if they had been instituted before it.
- the appointment of officers and servants required for the purposes of the nyaya pandiayats;
- the apportionment of the expenditure of a nyaya panchayat among the gram pancbayats in the group;
- the receipt and custody of all documents and records hy or on behalf of nyaya panchayats and the grant of copies of decrees and other records;
- the fees payable on the institution of suits and cases
- the levy of fees for the service of process, execution of decrees and the grant of decrees;
- any other matter which is necessary to give effect to the provisions of this Part.
BVLES, BYE-LAWS AND PENALTIES.
- The Government shall, in addition to the rule, making powers conferred on them by any other provisions this'Act, have power to make rules generally tb carry out all or any of the purposes of this Act.
- In particular, and without prejudice to the generality of the foregoing power, the Government may make rules—
- as to all matters relating to electoral rolls or elections, not expressly provided for in this Act, including deposits to be made by candidates standing for election and the conditions under which such deposits may be forfeited, and the conduct of inquiries and the decision of disputes relating to electoral rolls or elections;
- as to the interpellation of the Sarpanch by the members and the moving of resolutions at meetings of a gram panchayat;
- as to the delegation of any function of a gram panchayat to the Sarpanch, member, any officer of the gram panchayat or any servant of the State or Central Government;
- as to the transfer of allotments entered in the sanctioned budget of a gram panchayat from one head to another;
- as to the estimates of receipts and expenditure, returns, statements and reports to be submitted by gram panchayats;
- as to the preparation of plans and estimates for works and the powers of gram panchayats and of servants of the State or Central Government to accord professional or administrative sanction to estimates;
- as to the accounts to be kept by gram panchayats, the audit and publication of such accounts and the conditioins under which rate payers may appear before auditors, inspect books and accounts, and take exceptions to items entered or omitted;
- as to the power of auditors to disallow and surcharge items, appeals against order of disallowance or surcharge, and the recovery of sums disallowed or surcharged;
- as to the powers of auditors, inspecting and superintending officers and officers authorised to hold inquiries to summon and examine witnesses and to compel the production of documents and all other matters connected with audit, inspection and superintendenee;
- as to the conditions on which property may be acquired by a gram panchayat, or on which property vested in or belonging to a gram panchayat may be ransferred by sale, mortgage, lease, exchange or otherwise;
- as to the conditions on which and the mode in which contracts may %e made by or oh behalf of gram panchayat;
- as to the assessment and realization of taxes under this Act and the revision of and appeals against assessment save to the extent specifically provided for in Schedule-II
- as to the acceptance in lieu of any tax or other amount due to a gram panchayat under this Act, of any service by way of cartage or otherwise;
- as to the form and contents of licences, permissions and notices granted or issued under this Act, the manner of their issue or the method of their service, and the modification, suspension or cancellation thereof;
- as to the powers of executive authorities to call for information on any matter, to summon and examine witnesses, and to compel the production of docommts;
- as to the regulation or restriction of building and the use of sites for building;
- for the determination of any claim to trees growing on public roads or other property vesting in or belonging to gram panchayats or on porambokes or on lands, the use of which is regulated by them under section 67; and for the presumptions to be drawn as regards the ownership of such trees;
- as to the provisions of cattle sheds by the gram panchayat wherein owners of cattle may stall cattle and as to the fees leviable in respect thereof;
- as to the disposal of household and farmyard waste in the village, the acquisition of land by the gram panchayat for laying out plots, for digging pits in which such waste may be thrown, the assignment of any of those plots to persons in the village and the conditions subject to which such assignment may be made, including the rent to be charged;
- as to the duties to be discharged by village officers in relation to gram panchayats and their executive authorities;
- for regulating the sharing between local authorities in the State of the proceeds of any tax or income levied or obtained under this or any other Act;
- as to the accounts to be kept by owners, occupiers and farmers of private markets and the audit and inspection of such accounts;
- as to the manner of publication of any notifications or notices to the public under this Act; and
- for the use of the facsimilies of the signatures of the executive authorities and officers of gram panchayats.
- The power to make rules under this Act shall be subject to the condition of previous publication,
- All rules made under this Act shall be published in the Andhra Pradesh Gazette.
- Every rule made under this Act shall be laid as soon as may be after it is made before each House of the State Legislature while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiration of the session in which it is so laid or the session immedintcly following, both Houses agree in making any modification in the rule or in the annulment of the rule, the rule shall thereafter have efifeet only in such modified form or shall stand annulled, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
- Subject to the provisions of this Act and of any other law and to such rules as may be prescribed, a gram panchayat may, with the approval of the Commissioner, make bye-laws for carrying out any of the purposes for which it is constituted.
- A bye-law made by the gram panchayat may provide that any person who commits a breach thereof shall be liable to pay by way of penalty such sum as may be fixed by the gram panchayat not exceeding fifteen rupees or, in case of a continuing breach, not exceeding five rupees for every day during which the breach continues after a penalty has been levied for the breach.
- The Government shall have power to make rules regarding the procedure for the making of by-laws, the publication thereof and the date on which they shall come inlo effect.
- Whoever—
- contravenes any of the provisions of this specified in the first and second columns of Schedule IV; or sohrfuip# IV and V.
- contravenes any rule or order made under any of the provisions so specified; or
- fails to comply with any direction lawfully given to him, or any question lawfully made upon him under or in pursuance of any of the said provisions, shall be punish able with fine which may extend to the amount mentioned in that behalf in the fourth column of the said Schedule.
- Whoever after having been convicted of—
- contravening any of the provisions of this Act specified in the first and second columns of Schedule V, or
- contravening any rule or order made under any of the provisions so specified, or
- failing to comply with any direction lawfully given to him or any requisition lawfully made upon him under or in pursuance of, any of the said provisions, conti nues to contravene the said provisions or the said rule or order, or continues to fail to comply with the said direction or requisition, shall be punishable for each day after the previous date of conviction during which he contunues so to offend, with fine which may extend to the amount mentiosied in that behalf in the fourth column of the said Schedule,
Explanation.— The entries in the third column of Schedules IV and V headed ‘Subject’ are not intended as definitions of the offences described in the provisions specified in the first and second colunms thereof, or even as abstracts of those provisions, but are inserted merely as references to the subject dealt with therein.
- Whoever acts as a member of a gram panchayat knowing that, under this Act or the rules made thereunder, he is not entitled or has ceased to be entitled to hold office as such shall be punishable with fine not exceeding twenty-five rupees for every such offence.
- Whoever acts as the Sarpanch, temporary Sarpanch or Upa-Sarpanch of a gram panchayat, or exercise any of his functions including where he is also the executive authority, any of his functions as such knowing that, under this Act or the rules made thereunder, he is not entitled or has ceased to be entitled to hold office as such, or to exercise such functions, shall be punishable with fine not exceeding two hundred and fifty rupees for every such offence.
- Any person who having been the Sarpanch, temporary Sarpanch or Upa-Sarpanch of a gram panchayat fails to hand over any documents of, or any moneys or other properties vested in, or belonging to, the gram panchayat, which are in, or have come into, his possession or control, to his successor in office or other prescribed authority—
- in every case as soon as his term of office a such Sarpanch, temporary Sarpanch or Upa-Sarpanch expires; and
- in the case of person who was the Upa-Sarpanch, also on demand by the Sarpanch, shall be punishable with fine not exceeding two hundred and fifty rupees for every such offence.
- Any person who is convicted under clause (a) fails to hand over any documents of, or any moneys or other properties vested in or belonging to the gram panchayat, which are in or have come into, his possession, or control to his successor in office, shall be punishable for each day after eonviction during which he continues to persist in his offence, with a fine not exceeding twenty rupees.
- Any person who having been the Sarpanch, temporary Sarpanch or Upa-Sarpanch of a gram panchayat fails to hand over any documents of, or any moneys or other properties vested in, or belonging to, the gram panchayat, which are in, or have come into, his possession or control, to his successor in office or other prescribed authority—
- In cases falling under sub-section (3), the court may, apart from ordering conviction for the offence, order the seizure of the documents, moneys or other properties of the gram panchayat from the person convicted.
Provided that no person shall, by reason of being a share holder in, or member of, any company, be held to be interested in any contract entered into between such company and the gram panchayat unless he is a director of such company;
Provided further that nothing in this section shall apply to any person who, with the sanction of the Commissioiier, enters into a contract with the gram panchayat.
SUPPLEMENTAL PBOVISIONS.
- Notwithstanding anything in this Act, when a local area is notified as a village under section 3 for the new first time, the Commissioner shall appoint a special officer to exercise the powers and perform the functions of the gram panchayat and its Sarpanch and executive authority until the members and Sarpanch thereof who are duly elected assume office.
- The special officer shall cause arrangements for the election of the members of the gram panchayat to be made before such date as may be fixed by the Commissioner in this behalf:
Provided that the Commissioner may, from time to lime postpone the date so fixed, if, for any reason, the elections cannot be completed before such date.
- As soon as may be, after the members of the gram panchayat are elected, a meeting of the gram panchayat shall be held on a day and at a time fixed by the special officer for the election of its Sarpanch in accordance with the provisions of section 12.
- Save as otherwise provided in this Act, the provisions of sub-sections (1), (2) and (3) shall, so far as may be, apply to all cases of reconstitution of a gram panchayat.
- The Commissioner may, at the request of the gram panchayat or otherwise, by notification, declare that any of the provisions of the law relating to district municipalities for the time being in force or of any rule made thereunder including those relating to taxation, shall be extended to and be in force in, the village or any specified area therein.
- The provisions so notified shall be construed with such alterations not affecting the substance as may be necessary or proper for the purpose of adapting them to the village or specified area therein.
- Without prejudice to the generality of the fore going provision, all references to a municipal council or the chairman or the executive authority thereof shall be construed as references to the gram panchayat or the Sarpanch or the executive authority thereof, all references to any officer or servant of a municipal council as references to corresponding ofiicer or servant of the gram panchayat and all references to the municipal limits as references to the limits of the village or the specified area therein, as the case may be.
- (t) any power or function vested in the gram panchayat by or under this Act, shall be transferred to and exercised and performed by the Panchayat Samitlii or Zilla Parishad or the other local authority; and
- (ii) any power or function vested in the Panchayat Samithi or Zilla Parishad or the other local authority shall be transferred to and exercised and performed by the gram panchayat
- The Government may, by notification in Aandhra Pradesh Gazette, authorise any authority, officer or person to exercise in any local area, in regard to any gram panchayat or all gram panchayats in that area, any of the powers vested in them by this Act except the power to make rules; and may in like manner withdraw such authority.
- The Commissoner or the District Collector may, by notification, authorise any officer or person to exercise in any local area in the State or the revenue district, as the case may be, in regard to any gram panchayat or all gram panchayats in that area, any of the powers vested by this At in Comissioner or the District Colllector as the case may be, and may in like manner withdraw such authority.
- The exercise of any power delegated under sub-section (l) or ssub-section (2) shall be subject to such restrictions and conditions as may prescribed or as may be specified in the notification and also to control and revision by the delegating auirhority, or where such authority is the Government, by such persons as may be empowered by the Government in this behalf. The Government shall also have power to control and revise the acts or proceedings of any person to empowered
- The exercise of any power conferred on the Commissioner or the District Collector by any of the provisions of this Act, including sub-section (2) and (3) of this section, shall whether such power is exercised by the Commissioner or the District Collector himself or by any person to whom it has been delegated under sub-section (2), be subject to such restrictions and conditions as may be prescribed and also to con trol by the Government or by such person as may be empowered by them in this behalf. The Government shall also have power to control the acts or proceedings of any persons so empowered.
- The election authority may, by notification, authorise any officer or person to exercise in any local area in the revenue district in regard to any gram panchayat or all gram panchayats in that area, any of the powers vested ih him by or under this Act, in so far as it relates to the conduct of elections to a gram panchayat, and may, in like manner, withdraw such authority.
- The provisions of sub-sections (3) and (4;) shall apply, as far as may be, in regard to the power delegated'under this sub-section.
- The Government may, in their discretion at any time, either suo motu or on application, call for and examine the record of any order passed or proceedings recorded under the provisions of this Act by—
- the Commissioner or the District Collector or any officer or person authorised by the Commissioner or the District Collector under sub-section (2) of section 231; or
- any authority, officer or person authorised by the Government under sub-section (1) of that section or any person empowered by them under sub-section (3) of that section, or
- any other authority, officer or person, for the purpose of satisfying themselves as to the legality or propriety of such order, or as to the regularity of such proceedings and pass such order in reference thereto as they think fit:
Provided that the Government shall not pass any order prejudicial to any party unless such party has had an opportunity of making a representation.
- The powers of the nature referred to in sub-section (1) may also be exercised by such authority, officer or person as may be empowered in this behalf by the Govenunept.
- Nothing in this section shall apply to judicial proceedings of a nyaya panchayat or of a conciliation board under Chapter VII.
- When a dispute exists between a gram panchayat and one or more other local authorities in regard to any matter arising under the provisions of this or any other Act, and the Government are of opinion that the gram panchayat and the other local authorities concerned are unable to settle it amicably among themselves, the Govenunent may take cognizance of the dispute, and
- decide it themselves, or
- refer it for enquiry and report to an arbitrator or a board of arbitrators or to a joint committee constituted under section 42 for the purpose.
- The report referred to in clause (b) of sub-section (1) shall be submitted to the Government who shall decide the dispute in such manner as they deem fit.
- Any decision given under clause (a) of sub section (1) or under sub-section (2) may be modified, from time to time, by the Government in such manner as they deem fit, and any such decision with the modification, if any made therein under this sub-section, may be cancelled at any time by the Government.
Any such decision or any modification therein or can cellation thereof shall be binding on the gram panchayat and each of the other local authorities concerned and shall not be liable to be questioned in any court of law.
- Where one of the local authorities concerned is a cantonment authority or the port authority of a major port, the powers of the Government under this section shall be exercisable only with the concurrence of the Central Gov ernment.
- Every member of the gram panchayat shall, before taking his seat, make at a meeting of the gram panchayat an oath or affirmation of his allegiance to the Constitution of India in the following form, namely:—
"I, .................................................... having become a member of the gram panchayat swear in the name of God/ solemnly affirm, that I will bear true faith and allegiance to the Constitution of India as by law established, that I will uphold the sovereignty and integrity of India and that I will faithfully discharge the duty upon which I am about to enter.”
- Any such member who fails to make, within three months of the date on which his term of office commences or at one of the first three meetings held after the said date, whichever is later, the oath or affirmation laid down in sub section (1), shall cease to hold his office and his seat shall be deemed to have become vacant.
- No such member shall take his seat at a meeting of the gram panchayat or, do any act as such member unless he has made the oath or affirmation as laid down in this section.
- Where a person ceases to hold office under sub section (2), the executive authority shall report the same to the gram panchayat at its next meeting and on application of such person made within thirty days of the date on which he has ceased to be a member under that sub-section, the gram panchayat may grant him further time which shall not be less than three months for making the oath or affirmation and if he makes the oath or affirmation within the time so granted, he shall, notwithstanding anything in the foregoing sub-sections or in clause (k) of section 20 continue to hold his office.
- Every member of a nyaya panchayat shall, before he enters upon his office, make an oath or affirmation of his allegiance to the Constitution of India in the form laid down in sub-section (1), and the provisions of sub-sections (1) to (4) shall, so far as may be, apply to the member of the nyaya panchayat for a village.
- In regard to the first constitution of a gram panchayat for a village, or to the first reconstitution in accordance with the provisions of this Act of gram panchayat in existence at the commencement thereof, and otherwise in first, giving effect to the said provisions, they shall be read subject to the rules in Schedule VI.
- The Government shall have power, by notification in the Aiidhra Pradesh Gazette, to amend, add to or repeal the rules in the said Schedule.
- If any difficulty arises in first giving effect to the provisions of this Act or as to the first constitution or reconstitution of any gram panchayat after the commencement of this Act, the Government, as occasion may require, may, by order published in the Andhra Pradesh Gazette, do anything which appears to them necessary for removing the difficulty.
- All orders made under sub-section (1) shall, as soon as may be after they are made, be placed on the table of both Houses of the State Legislature, and shall be subject to such modifications by way of amendments or repeal as the Legislature may make either in the same session or in the next session,
- The Andhra Pradesh (Andhra Area) Panchayats Act, 1950, and the Andhra Pradesh (TelaTigama Area) Gram Panchayats Act, 1956, are hereby repealed.(Act X of 1950, Act XVI of 1956)
- On and from the date of commencement of this Act, the Andhra Pradesh (Telangana Area) District Munici- palities Act, 1956, shall cease to apply to towns which are declared as town municipalities under section 3 of that Act,
RULES REGARDING PROCEEDINGS OF GRAM PANCHAYATS AND THEIR COMMITTEES.
[Section 41.]
- No meeting of the gram panchayat shall be held unless notice of the day and time when and the place where the meeting to be held and of the business to be transacted thereat has been given at least three clear days before the day of the meeting.
- In cases of urgency, the Sarpanch may convene a meeting on giving shorter notice than that specified in sub- rule (1).
- The Sarpanch of a gram panchayat shall, on the requisition in writing of not less than one-third of the mem^ j^^rs then on the ^ram panchayat, convene a meeting of the gram panchayat, provided that requisition specifies the period within which and the purpose for which, the meeting is to be held. The requisition shall be delivered at the office of the gram panchayat during office hours to the Sarpanch, execu tive officer, or any other person who may then be in charge of the office, at least ten clear days before the day of the meeting.
- If the Sarpanch fails within five days from the delivery of such requisition, to call a meeting on any day within the period specified in the requisition for the consider ation of the purpose mentioned therein, a meeting may be ^lled on any suitable day within the period aforesaid by the inembers who signed the requisition on giving the Dbtiee provided for in sub-rule (1) of rule 3 to the other members of the gram panchayat.
- No meeting under sub-rule (i) or sub rule (2) shall.be convened at any place other than the place where the office of the gram panchayat is situated.
RULES RELATING TO CERTAIN TAXES AND THE LODGING OF MONEYS RECEIVED BY GRAM PANCHAYAT AND PAYMENT OF MONEYS FROM THE GRAM PANCHAYAT FUND.
[Chapter IF .]
PART IV—
RULES RELATING TO TAXES OTHER THAN THOSE SPECIFIED IN SECTION 75,
A. General.
- (1) The executive authority shall, save as otherwise provided in these rules, determine the tax to which each person or property is liable:
Provided that in the case of taxes payable by the execu tive authority, the assessment shall be 'made by the gram panchayat.
- (2) As soon as may be after the tax payable by a person is determined for the first time under this Act, such person shall be served with a notice in the prescribed manner and thereupon he shall be liable to pay the tax year after year on or before the prescribed date without any fresh notice therefor.
- (a) If, at any time, it appears to the gram panchayat that any person or property has been inadequately assessed or inadvertently or improperly omitted from the assessment book relating to any tax or that there is any clerical or arithmetical error in the said books, it may direct the execu tive authority to amend the said books in such manner as it deems just or necessary:
Provided tlnat no such direction shall be given, where it involves an increase in the assessment, unless the person concerned has been afforded a reasonable opportunity to show cause to the gram panchayat why the assessment books should iK)t be amended as proposed.
- {b) Such amendment shall be deemed to have taken effect on the earliest date, either in the current year or in t^e two years immediately preceding it, on which the circums tances justifying the amendment existed.
- (1) The executive authority shall give to every pe^on making payment of a tax a receipt thereof signed by him or by some person duly authorised by him in that bdialf.
- (2) Such receipt shall specify—
- (o) the date of the grant thereof,
- (&) the name of the person to whom it is granted,
- (c) the tax in respect of which the payment has been made,
- (d) the period for which payment bias been made, and
- (e) the amount paid.
- (1) When a proportionate rate has been adopted by the gram panchayat, it may group the houses in the village into classes to simplify the calculation and the eolleckioh of the tax.
- (.2) When a progressive rate has been adopted by the gram panchayat, it shall (i) prescribe principles 5 classi fication (as that a certain sum, which shall be tax-free, shall be deducted from the assessment of each house, or that the progression shall be from a certain percentage in the lowest to a certain percentage in the highest class), and (ii) settle the precise number and limits of each class.
- (3) The gram panchayat shall not in either case so arrange the classes as to affect substantially the principle of taxation whether proportionate or progressive, and the num ber of classes shall in no case be less than six.
- (1) The karnam or patwari having jurisdiction over any area comprised in the village shall, on the requisition of the executive authority, prepare and furnish to him a list of all houses within such area and shall enter in the list the names of owners and occupiers of such houses.
- (2) The kamam or patwari shall be entitled for the preparation of such list, to receive such remuneration, if any, as the gram panchayat may, subject to the sanction of the District Collector, fix.
- (1) The executive authority may amend the assess ment books at any time between one general revision and another by inserting any house therein or removing any house therefrom or by altering the valuation or classification of any house, or the amoimt of tax payable in respect there of or, subject to any other rules which the Government may make in this behalf, by substituting therein for the name of the owner of any house, the name of any other person who has succeeded by transfer or otherwise to the ownership of the house.
- (2) Such amendment shall be deemed to have taken effect on the first day of the year in which it is made:
Provided that when the amendment is made in any year after the expiration of the date on which payment of the tax is due, it ?hall have eflf^t only from the succeeding year, except where the amendment gives effect to the fixation of the fair rent under the law relating to the control of lease and rent of buildings for the time being in force;
Provided further that, where the amendment is rendered necessary by reason of the fixation of the fair rent of a house under the law aforesaid, the amendment shall have effect as from the date on which the fair rent was so fixed: Provided also that the decision of the executive autho^ rity in any disputed case of transfer of ownership of a house shall not give the transferee a legal title to the house.
- (3) In every case in which, betw^n one general revision and another the executive authority assesses ai^ house for the first time or increases the assessment on any house otherwise than in consequence of a general enhance ment of the rates at which the house-tax is leviable, the execu tive authority shall intimate by a special notice to the owner or occupier of such house that a petition for revising the assessment will be considered, if it reaches the gram panchayat office within sixty days from the date of service of such notice in the case of the State or Central Government or a company, and within thirty days from the date of service of such notice in other cases.
- (1) The executive authority shall not be boimd to cause new lists or assessment books to be prepared every year, but may adopt those of the preceding year with such amendments as have been made or may be made for the preceding year:
Provided that a general revision of assessment books shall be made once in every five years;
Provided further that the Government may, by notifi cation in the Andhra Pradesh Gazette, advance or postpone the date of general revision of assessment books or fix intervals at which such revision shall be made.
- (2) Public notice of such amendments and general assessment shall be given in the manner provided in rule 8. (3) The general assessment shall be deemed to have taken effect on the first day of the year in which such notice is given.
- (i) Notwithstanding anything in these rules, the Commissioner may notify a gram panchayat for the appoint ment of a revision officer to conduct general revision of assess ment books. The revision officer who may be appointed for a specific period shall exercise the powers, discharge the duties and perform the functions of the executive authority under these rules in so far as such powers, duties and functions relate to the revision of assessment books under rule 12. On the 135 issue of such a notification, for the term “executive authority” wherever it occurs in these rules in so far as they relate to such revision and publication of notices, the term “revision officer” shall be deemed to have been substituted.
- (2)
- (a) The Commissioner shall appoint a revision officer for a gram panchayat so notified and direct the execu tive authority to make available such Stas' from the gram panchayat as he may deem necessary to enable such officer to carry out his duties.
- (b) The Commissioner shall recover from the gram panchayat concerned the whole or such proportion of the salary and allowances paid to the revision officer and such contributions towards the leave allowances and provident fund of that officer as the Commissioner may, by general or special order, determine.
- (c) The executive authority shall, subject to the provisions of rule 9 maintain the assessment books relating to the house-tax in accordance with the revision made by the revision officer.
- (d) The executive authority shall, when so requested by the revision officer, make available to the revision officer such staff as may be necessary for the exercise of the powers, discharge of the duties and perfonnance of the functions by the revision officer.
- (3) The Government shall regulate the classification, methods of recruitment, conditions of service, salary and allowances and discipline and conduct of the revision officer appointed under sub-rule (2).
- (i) The classes into which companies and persons shall, for the purposes of assessments to the profession tax, be divided and the maximum and the minimum yearly tax leviable on each class, shall be as follows:—
Class. Yearly income. Maximum yearly tax Rs. nP. Miriimum yearly tax Rs. nP. I. More than Rs. 30,000 250-00 200-00 II. More than Rs. 24,000 but not more than Rs. 30,000 200-00 150-00 III. More than Rs. 18,000 but not more than Rs. 24,000 150-00 100-00 IV. More than Rs.12.000 but not more than Rs. 18,000 100-00 50-00 V. More than Rs. 9.600 but not more than Rs. 12,000 60-00 24-00 VI. More than Rs. 6.000 but not more than Rs. 9,600 24-00 12-00 VII. More than Rs.3,600 but not more than Rs. 6,000 12-00 8-00 VIII. More than Rs.2,400 but not more than Rs. 8,600 8-00 4-00 IX. More than Rs.1,200 but not more than Rs. 2,400 4-00 2-00 X. More than Rs.600 but not more than Rs. 1,200 2-00 1-00 - (2) The gram panchayat shall determine the tax leviable on each class subject to the maximum and minimum specified in sub-rule (I) :
Provided that the proportion which the tax on any class bears to the minimum income of that class shall in no case be smaller than the proportion which the tax on any lower class bears to the minimum income of such lower class.
- (3) The gram panchayat may exempt any one or more of the classes in sub-rule (I) from liability to profession tax, but no class shalll be exempted from liability when any lower class is liable to tax.
- (i) Where a company or a person transacts any business other than money lending in any year exclusively in the area of a single gram panchayat, the income of such company or person from the transaction of such business shall, for the purposes of levying profession tax imder this Act, during the half year, be deemed to be—
- (a) where income-tax is assessed on such company or person under the Income-Tax Act, 1961, for the year, the amount at which the profits and gains of such business are computed under section 28 of that Act for the purpose of assessing the income-tax; and
- (b) where the amount of the said profits and gains is not ascertainable, or where such company or person is not assessed to income-tax, such percentage or percentages calcu lated with reference to rule ly, of the turnover of such business transacted in the area of the gram panchayat during the year or where this is also unascertainable, during the previous year.
- (2) Where a company or person transacts any business other than money lending partly in the area of a gram panchayat and partly outside such area, the income of such company or person from the transaction of such business in the area of the gram panchayat shall, for the purpose of levying profession tax under this Act, be deemed to be percentage calculated with reference to rule 17, of the turnover of such business transacted in such area during the year or the previous year, as the case may be.
- (3) For the purposes of clause (b) of sub-rule (1) and sub-rulle (2), the turnover of business in any village means the aggregate money value of the goods produced, manu factured, purchased or sold or of any other business except money lending transacted in such village.
Explanation.— In determining the turnover of'business' under this sub-rule—
- (a) where the delivery of any goods on account of any purchase made by any awnpany or person and the ddivery on account of the sale thereof by the same company or person are both effected in the State, only the latter transaction shall be taken into account;
- (b) where the delivery of any goods on account of any purchase made by any company or person is effected in any place outside the State and the delivery on account of the sale thereof by the same company or person is effected in any place in the State, the latter transaction shall be taken into account; and
- (c) where the delivery of any goods on account of any purchase made by any company or person is effected in any place in the State and the delivery on account of the sale thereof by the same company or person is effected in any place outside the State, the former the transactions shall be taken into account.
Provided that, if in any case, the income so calculatcd is less than the minimum sum specified in column (3) of the said, table, the percentage shall be enhanced to such rate as would yield such minimum sum:—
| Turnover. | Percentage. | Minimum |
|---|---|---|
| (1) | (2) | (3) |
| (i) Where the turnover of business exceeds 12 lakhs of rupees | 1 | 18,000 |
| Where the turnover of business exceeds 6 lakhs of rupees but does not exceed 12 lakhs of rupees . . | 1.5 | 12,000 |
| Where the turnover of business exceeds 3 lakhs of rupees but 4o«8 n0t exceed 6 lakhs. . . . | 2 | 9,000 |
| Where the turnover of business exceeds 1,50,000 rupees but does not exceed 3 lakhs of rupees . . | 3 | 6,000 |
| Wherse thfc tSiraover of business does not exceed 1,50,000 rupees | 4 | .... |
- (i) If, in the opinion of the executive authority, profession tax is or will be due from any company or person for any year, he shall serve a notice on such company or person either in that year or in the succeeding year requiring the company or person to furnish within such period, not being less than thirty days as may be specified in the notice, a return showing the income on the basis of which, according to such company or person, it or he is liable to be assessed to profession tax for the year in question. Thereupon, it shall be open to such company or person to submit a return in the form contained in Appendiic A, the income derived by it or him during the year for which profession tax is claimed or for the previous year and produce any evidence on which the company or person may rely in support of the return made.
- (2) if a return is made as required under sub-rule (1) and the executive authority is satisfied that it is correct and complete, he shall levy the profession tax from such company or person on the basis of such return.
Explanation.— In cases not falling under clause (b) of sub-rule (1) or under sub-rule (2) of rule 16 if the company or person produces the notice of demand of income-tax served on it or him under section 156 of the Income-tax Act, 1961, for the year in question the etecutive authority shall be bound to the the income mentioned in such notice of demand, as the income derived from the sources on which profeession tax is leviable under the Act, as the income of the said sources for the purposes ol levying profession tax.
- (3) If no return is made as required under sub-rule (1) or if the executive authority is satisfied that any return so made is incorrect or incomplete, the executive authority shall assign to the compony or person the class in appropriate to Ae yearly income of such company or person as estimated by him.
- The executive authority may, When classifylng any company or person under sub-rule (3), do so on consideration with refcrentce to the nature and reputed value of the business transacted, the size and rental of residential and business premises, the quantity and number of articles dealt with, the number of persons employed and the income tax paid
- (5) The executive authority shall not be entitle Call for the accounts of any company or person.
- (i) The executive authority shall send to every per son, supposed to have become liable to the payment of vehcle tax, a printed table to be filled up with such information respecting the vehicles kept or used by him as the executive authority considers necessary for the assessment of the tax.
- (2) Such table shall be filled up with such information in writing, and signed and dated and returned within one week of its receipt to the gram panchayat ofiice by the person to whom it has been sent.
- (3) On the expiry of the period of one week referred to in sub-rule (2), the executive authority shall cause a notice to be served on such person requiring him to pay within thirty days of the date of such service the sum for which, in the opinion of the executive authority, such person is liable on account of the vehicle tax.
Provided that no gram panchayat number shall be required in the case of a vehicle to which niunber must be afixed under the provisions of any special law.
Provided that no vehicle other than a bicycle, tricycle or rickshaw shall be seized or detained when actually employed in the conveyance of any passenger or goods.
- (i) If the vdhicle seized is not claimed and the tax due thereon is not paid within ten days from the date of seizure, the executive authority may direct that the vehicle shall be sold in public auction and the proceeds of sale applied to the payment of—
- {i) the tax, if any due on the vehicle sold;
- («) such penalty not exceeding the amount of the tax as the executive authority may direct; and
- (m) a sum of fifty naye paise on account of charges incurred in connectiom with the seizure, detention and sale.
The balance of the proceeds of the sale shall be paid to the owner of the vehicle.
- (2) If the owner of the vehicle or other person entitled thereto claims the same within ten days from the date of seizure or at any time before the sale, it shall be returned to him on payment of—
- {i) the tax due thereon;
- (m) such penalty not exceeding the amount of the tax as the executive authority may direct; and
- {.Hi) a sum of twenty-five naye paise on account of charges incurred in comnection with the seizure and detention.
- (а) the assessment and imposition of house-tax under rules 7 and 12 and the orders of the executive authority under rule 11 upon a revision petition;
- (б) the impositiion by the executive authority of—
- (i) a tax on any vehicle;
- {ii) any profession tax; and
- (c) the assessment of a tax on agricultural land, the levy of which has beem sanctioned by the Commissioner under this Act.
- (i) unless it reaches the office of the gram panchayat before the date fixed for the payment of tax complained of; and
- (u) unless, except when the executive authority other wise directs on the ground of poverty, the tax in respect of which the appeal is presented has been paid or deposited at the office of the gram panchayat before the date referred to in clause (i):
Provided that the gram panchayat may admit an appeal within fifteen days after the date referred to in clause (i), if cause is shown to its satisfaction for not preferring before the said date.
Provided that where any assessment is not in accordance with the assessment books, nothing in this rule shall be deemed to prohibit a fresh assessment or demand of the tax being made in accordance therewith.
- (I) The powers of the gram panchayat under rules 2, 27 and 29, shall, during any period in respect of which the Commissioner may, by notification, so direct, be exercised by a special officer appointed by him. And thereupon the gram panchayat shall cease to exercise the said powers during the said period and rules 2 and 27 to 31 shall have effect as if for the words ‘gram panchayat’ wherever they occur in those rules, and for the expression ‘executive authority’ in rule 28, the words ‘special officer appointed by the Commissioner in this behalf were substituted.
- (2) A special officer appointed under sub-rule (1) shall have all such powers of the gram panchayat and of the executive authority as are necessary for the purpose of exercising his powers under the said sub-rule and he shall be entitled to the same protection as the gram panchayat or the executive authority, as the case may be, is entitled.
- (3) The special officer shall be paid out of the gram panchayat fund such salary and allowance as the Commissioner may fix. If a Goverranent servant is appointed as a special officer, the gram panchayat shall also make such contribution towards the pension and leave allowances of that servant as may be required by the conditions of his service under the Govermncnt to be made by him or on his behalf.
- (i) When a hquse-tax is due from any perspn, the executive authority of the gram panchayat shall serve upon such person a bill for the sum due before he proceeds to enforce the provisions of rule 34.
- 2) A notice under rule 19 or rule 22 and a bill under sub-rule (1) shall be signed by the executive authority or some person duly authorised by him in that behalf and shall contain—
- (а) a statement of the period and description, of the occupation, property or thing for which the tax is charged; and
- (б) a notice of Ae liability incurred in defaiilt ol payment.
- (3) Where a notice referred to in rule 19 or rule 22 or a bill referred to in sub-rule (1), has not been served or given either in the year in which the tax became due or in the succeeding year, the tax for the year first mentioned in this sub-rule shall not be recovered in the manner laid down in these rules:
Provided that where the assessment books have been amended under rule 2, the bill may be served either in the year in which the amendment was made or in the succeeding year.
- (4) Nothing in this rule or in rule 34 shall preclude the gram panchayat from suing in a nyaya panchayat or civil court for the tax due to it,
- (1) If the amount of the tax demanded is not paid within fifteen days from the service of the bill or the giving of the direction referred to in rule 11 or notice under rule 19 or rule 28 and if the person from whom the tax is due has not shown cause to the satisfaction of the executive authority why it should not be paid, the executive authority may recover by distraint under his warrant and sale of the movable property of the defaulter, the amount due on account of the tax together with the warrant fee and the distraint fee and with such further sum as will satisfy the probable charges that will be incurred in connection with the detention and sale of the property so distrained:
Provided always that the movable property described in the proviso to section 60 of the Code of Civil Procedure, 1908, shall not be liable to distraint.
- (2) If for any reason the distraint or a sufficient distraint of the defaulter’s property is impracticable, the executive authority may prosecute the defaulter.
- (3) The warrant under sub-rule (1) shall be in the form contained in Appendix B to these rules or in some similar form, and for each such warant a fee of twelve naye paise shall be levied.
- (4) Under a specif order in writing of the executive authority, any officer charged with the execution of a warrant of distress may, between sunrise and sunset, break open any outer or inner door or window of any building in order to make the distress, if he has reasonable grounds for believing that such building contains property which is liable to seizure, and if, after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance:
Provided that such officer shall not enter or break open the door of any apartment appropriated to women, until he has given three hours’ notice of his intention and has given such women an opportunity to withdraw.
35, (i) The officer charged with the execution of a warrant shall, before making the distraint, demand payment of the tax due and the warrant fee. If the tax and fee are paid, no distraint shall be made, but if the tax or fee is not paid, the officer shall— (fl) seize such movable property of the defaulter 9B he may thi^ necessary; 1 45 {b) make an inventory of the property seized; and (c) give to the person in possession of the property seized, at the time of seizure, a copy of the inventory and the notice of sale in the form contain^ in Appendix C to these rules or in some similar form: Provided that a period of seven days shall be allowed for paying the amounts due and redeeming the property seized. (2^ The distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the tax due by the defaultei together with all expenses incidental to the warrant, distraint, detention and sale. 36. (I) If the amount due by the defaulter on account of the tax, the warrant fee and the distraint fee and the expenses incidental to the detention of the property, are not paid within the period of seven days mentioned in the notice given under rule 35 and if the distraint warrant is not suspended by the executive authority, the property seized or a sufficient portion thereof shall be sold by public auction under the orders of the executive authority who shall apply the proceeds of the sale to the payment of the amount due on account of the tax, the warrant fee and the distraint fee and the expenses incidental to the detention and sale of the property, and shall return to the p«^n in whose possession the property was at the time of seizure, any property or sum which may remain after the sale and application of the proceeds thereof as aforesaid. If the process of the sale are insirfiicient for the payment of the amount due on account of the tax, the warrant fee and dis traint fee and the expenses incidental to the detention and sale of the property, the executive authority may again proceed under nile 34 in respect of the sum ren^aining unpaid. (2) When the property seized is subject to speedy and natural decay, the executive authority may sell it at any time before the expiry of the said period of seven days, uriless the amount due is sooner paid. (3) The executive authority shall consider any objec tion to the distraint of any property which is made within the said period of seven days and may postpone the sale pendirig investigation thereof. If the executive authority decides that the property attached was not liable to distraint, he shall re- tmn it, or, if it has already been sold, the proceeds of the sale 19146 to the person appearing to be oititled thereto and may again proceed under rule 34; and all fees and expenses connected with the first distraint and sale shall be recoverable from the defaulter, if it appears to the executive authority that he wil fully permitted the distraint ©f the property when to his knowledge it was not liable to distraint. i 37. (i) Distraint fee shall be payable at such rates not exceeding those mentioned in Appendix D to these rules as may be determined by the gram panchayat. (2) Such fees shall not fee held to include the expenses incidental to the detention of any property distrained. 38. The property of a person in default under sub-rule (i) of rule 34 may be distrained wherever it may be found within die area of the gram panchayat. 39. If the tax due on account of any house remains un paid in whole or in part at the end of the period specified in sub-rule (i) of rule 34, the executive authority may, if the said tax has remained unpaid for more than twelve months, require the occupier for the time bdmg of such building to pay the amount within a specified p>eriod, not being less than fifteen days; and if the occupier fails to comply with such requisition, the executive authority may distrain and sell any movable property found on the building, and the provisions of the foregoing rules, shall, mutdtis mutandis apply to all distraints and sales effected under this rule; provided that no occupier shall be liable to prosecution or to a civil puit in respect of any sum recoverable from him under this rule unless he was wilfully prevented distraint or a sufficient distraint. 40. If any tax due from any person remains unpaid in whole or in part at the end off the period specified in sub rule (I) of rule 34 and if such person has left India or cannot be found, the said tax or such part thereof as remains unpaid together with all sums payable in connection therewith shall be recoverable as if it were an arrear of land revenue. 41. (i) Every person who is prosecuted under sub-rule (2) of rule 34 shall be liable, om proof to the satisfaction of the court that he wilfully omitted to pay the amount due by him or that he wilfully prevented distraint, or a sufficient distraint, to pay a fine not exceeding twice the amount which may be due by him on account of— 1 47 (а) the tax and the warrant fee, if any, and (б) if distraint has taken place, the distraint fee and the expenses incidental to the detention and sale, if any, of the property distrained. (a) Whenever any person is convicted of an offence under sub-rule ( i ), the court shall, in addition to any fine which may be imposed, recover summarily and pay over to the gram panchayat the amounts, if any, due under the heads specified in clauses (a) and (fc) of sub-rule ( i) and may, in tus discretion, also recover summarily and pay tJhe gram panchayat such amount, if any, as he may fix as the costs of the prosecution. 42. Neither the executive authority nor any officer or servant of the gram panchayat shall directly or iiKfirectiy purchase aiay property at any sale of distrained property held under the foregoing rules. 43. The District Panchayat Officer, the Divisional Panchayat Officer and the Eixtension Officer (Panchayats) having jurisdiction, shall also exercise the powers of the executive authority referred t«> in these rules in so far as they relate to the collection of taxjes. PART II. L o d g in g o f M o n e y s r e c e i v e d b y t h e G k am P a n c h a y a t AND P a ym e n t s o f M o n e y s f r om t h e G r am P a n c h a y a t F u n d . 44. All moneys received by a gram panchayat shall be lodged either in the nearest Government treasury or in the nearest Pist Office Savings B^nk, or in both. 45. ( i) A gram panchayat may invest sums not required for immediate use, ira fixed deposits for a period up to three years in the State Co-operative Bank and District Central Co-operative Banks approved by the R^istrar of Co-operative Societies for the; purpose or in any othw manner prescribed. (2) A gram panchayat may invest any s^ lu s in the earmarked fimds either in Gkjvemment securities or in the debentures of the Coroperatiwe Central Land Mortgage Bank or in any other manner prescribed. 46. In special cases, a gram panchayat may, with the sanction of the District Collector, lodge, or invest its funds in any other bank specified by the Commissioner. 47. A gram panchayat may, with the sanction of the Commissioner and subject to such conditions as to security or otherwise as he may lay down, leave its money in the custody of its executive authority: Provided that no such sanction shall be necessary for leaving in the custody of the executive authority a permanent advance not exceeding such sum as may be fixed by the dommissioner by a general or special osrder. 48. The moneys of the gram panchayat so lodged shall be drawn upon by the issue of orders or cheques which shall be signed by the executive authority. 49. The drawing of moneys under rule 48 by the executive authority shall be subject to the control of, and the conditions laid down by, the District Panchayat Officer concerned. 50. ( I ) The District Panchayat Officer concerned may, for sufficient reasons to be recorded in writing, prohibit by an order any executive authority from drawing the moneys of the gram panchayat for such period as may be specified in such order : Provided that no such order shall be passed unless opportunity of making representation has been given to the executive authority concerned; Provided further that the • District Panchayat Officer may issue an interim direction to the executive authority not to draw the moneys of the gram panchayat pending the exercise of his powers under this sub-rule. (2) Any executive authority aggrieved by an order passed by the District Panchayat Officer concerned under subrule (i), may prefer an appeal in writing to the District Collector concern^ within seven days of the n,£eipt of the order and the decision of the District Collector thereon shall be final. (3) Every order passed under sub-rule ( i) shall specify the name of the person or the authority v/ho shall draw the moneys of the gram panchayat during the period 148 during which the executive authority is prohibited from drawing such moneys. (4) A copy of every order passed under sub-rule ( i) or sub-rule (2) shall be communicated to all baaks and treasuries in which the moneys of the gram panchayat are lodged. (5) On and from the date of receipt of such order by any b a^ or treasury, no payment shall, for the period specified in such order, be made to the executive authority who is prohibited by such order from drawing the moneys of the gram panchayat. 51. The treasury or bank in which the gram panchayat fund is lodged, shall, so far as the funds to tihe credit of the gram panchayat adrnit, pay all orders or cheques against the fund, which are signed as required by rule 48 and sub-rule (3) of rule 50. 52. If the gram panchayat shall have given previous authority in writing, such treasury, bank or executive authority may at once pay out of the funds of the gram panchayat without such order or cheque, any expenses which the Government have incurred on behalf of the gram panchayat. APPENDIX A. [R u le 18.] Return of income for assessment to profession tax during the year ending. ( 1 ) Name of the company or person. (2) Description of business, profession, art or calling or appointment. (3) Income derived by the assessee during thp year or the previous year from the exercise of any professipn, art or calling or from holding any appointment, public or private, or from money lending business— {a) within the village for not less than sixty days in the aggregate during the year; (6) without the village if the assessee has resided within the village for not less than sixty days in the aggregate during the year. 1 4 9 (4) Where business other than money lending is transacted exclusively within the village— (fl) where income-tax has been assessed on the company or person for the year, the amount at which the profits and gains of such company or person' were computed under section 28 of the Income-Tax Act, 1961, for the purpose as assessing such income-^tax; (b) where the s^id profits and gains are not ascertainable or where income-tax has not been assessed for the year, (i) the turnover of the business transacted within the village during the year; or (if) where such turnover is not ascertainable, the turnover of the business durii^ the previous year. (5) Where business other than money lending ’s transacted by the company or person partly in the village and partly outside such village— {a) the turnover of business transacted in the village during the year; or (6) where such turnover is not ascertainable, the turnover of business in the village during the previous year. (6) Income derived by the assessee— (a) from the business transacted outside the village, and (b) from any pension or investments during the year, if the assessee has resided within the village for not less than sbtty days in the aggregate during the year. (7) The aggregate income on the basis of which, according to the company or person, it or he is liable to be assessed. APPENDIX B. Distraint warrant. [Rule 34 (3).] Warrant No. To (Name of officer charged with execution of warrant). (Specify tax or taxes, due and premises, if any, in respect of which the tax is or taxes are due). 150 Whereas of has not paid or shown sufficient cause for the non-payment of the sum of Rs. nP. due for the tax or taxes noted above for the ending 19 , although the said sum has been duly demanded from the said and fifteen days have elapsed since such demand was made: This is to command you to demand the said sum of Rs. nP. together with nP. 12 for warrant fee, failing the payment of which you are to distrain the goods and chattels of the said (or, as the case may be, any goods and chattels found on the premises referred to), to the amount of the said sum of Rs. nP. together with iiP. for warrant fee and distraint fee, making together a sum of Rs. nP. and such further sum as may be sufficient to defray the charges pf keepii^ and selling such distraint; and if within seven days next after such distraint, the amount due on account of the said tax or taxes and fees shall not be paid, together with such further sum as may be sufficient to defray the chaises of keeping such distraint, to sell the said goods and chattels under orders to be hereafter issued by me, and to temit to the office of the one gram panchayat the szde proceeds of the distrained property, out of which the amount due on accoimt of the said tax or taxes and fees, namely, Rs. nP. and the charges of keeping and selling such distraint will be deducted and credited to the • firnd, and the surplus, if any, returned'lo^ the owner of the goods and chattels distrained. If distraint or sufficient distraint cannot be found of the goods and chattels of the said you are to certify the same to me together with this warrant. Station : Date {Signature of tke Executive Authority) . 151 APPENDIX C. Form of inventory and Notice of Sale. [Rule 35 (0 -] (State particulars of goods and chattels seized.) Take notice that I have this day seized tiie goods and chattels specified in the above inventory for the sum of Rs. np. due for the tax or taxes mentioned in the margin for the ending 19 , and that unless you pay into the office of the gram p^nchaykt the amount due together with the warrant fee the distraint fee and the cost of keeping the goods and chattels, within seven days from the date of thjs notice, the goods and chattels will be sold on the day of 19 , at the gram panchayat office or at such other place as the executive authority may direct; and that the goods and chattels may be sold at any previous da;te, if tlwy axe liable to speedy and natural decay. Station. 152 Date 19 Signature of the officer {executing the warrant of distress.) APPENDIX D. Table of maximum fees payable on distraints, [Rule 87 (1).] Sums distrained for— Under 1 rupee 1 rupee and over but under 5 rupees 5 rupees and over but under 10 rupees 10 Do. 15 „ 15 Do. 20 „ 20 Do. 25 „ Fees. Rs. nP, 0.25 0.50 1.00 1.50 2.00 2.50 153 SCHEDULE II—(Contd.) 25 Rupees and over 80 Rupees but under 8.00 80 Do. 85 „ 8.50 - 85 Do. 4 0 ,. 4.00 40 Do. 45 „ 4.50 45 Do. 50 „ 5.00 50 Do. 60 „ 6.00 «0 Do. 80 „ 7.60 80 Do. 100 „ 0.00 100 rupees and over • t • • 10.00 The dbove charge mcludes all expenses, except whea peons are kept in charge o f property distrained, in which case 25 np. shall be paid daily for each peon. SCHEDULE III. [Section 124.] P u r p o s e s f o r w h i c h p l a c e s m a y n o t b e u s e d ^w i t h o u t A UCENCE. (a) Boiling paddy or camphor; (6^) washing soiled clothes or keeping soiled clothes for the purpose of washing them or keeping washed clothes; (c) melting tallow sulphur; (d) storing or otherwise dealing with offal, blood, bones, hides, fish or skins; (e) tanning hides and skins; (f) washing or drjnng wool or hair; (g) making fish-oil; (h) making soap; (*) manufacturing or distilling sago; manufacturing artificial manure; manufacturing or refiaiing sugar; manufacturing jaggery, sugar candy or syrup otherwise than as a cottage induirtry by tappers or persons in enjoyment of the trees, carried on in their own prwnises, mimy' fax5turmg beedies or cigars; fQ ( j) manufacturing gun-powder or fireworks; (/c) burning bricks, tiles, pottery or lime; (I) keeping a hotel, resftaurant, eating-house, coffee-house, tea-house, boarding-house or lodging house (other than students’ hostel under public or recognised control); {m) manufacturing ice or .aerated waters; (n) brewing beer, manufacturing arrack or other spirit containing alcohol (whether denatured or not) by distillation; (o) keeping a hair-dressing saloon; (p) preparing flour or articles made of flour for human consumption or sweatmeats; (q) selling or storing for sale, timber, thatching materials, hay, grass, straw, ceial, charcoal, fuel or fibre and oils of all l^ d s ; (r) selling wholesale or retail or storing for wholesale or retail trade or for purposes other than private or domestic use, grain, groundnut, tamarind, chillies, jaggery, pulses, flour, bran, oilcakes or agricultural produce induding fruits, wliich is likely to attract rats; (s) storing any explosive or combustible hiaterials : Pi’ovided that no licence shall be required for storing petroleum and its products in quantities exceeding those to which the operation of this Act is limited by the provisions of the Petroleum Act, 1934, or the rules or notifications issued thereunder; (t) selling cotton wholesale or retail or storing cotton for wholesale or retail trade or for conversion into yam; (u) manufacturing anything from which offensive or unwholesome smell arises; (u) using for any industrial purpose any fuel or machinery other than such machinery as may, by notification in the Andhra Pradesh Gazette, be exempted by the ^ovfmment from tim? to time; 154 1 5 5 (w) in general, doing in the course of any indtis trial process anything which is likely to be offensive or dangerous to human life or health or property; (x) any trade or operation which, in the opinion of the gram panchayat, is dangerous to life, health or property or likely to create a nuisance either from its nature or by reason of the manner in which or the conditions under wliich the same is or is proposed to be carried on: Provided that no licence shall be required for the storage of timber, thatching materials, hay, grass, straw, coal, charcoal, fuel or fibre or for boiling paddy or for keeping soiled clothes or washed clothes or for washing soiled clothes, when such storage, boiling, keeping, or washing is for private use. SGH HiOtJLiE IV. O b d in a b y P en a l t ie s . [Section 220 (1).] Section. Subtection Sutf^ect. or daiue. Fine xehieh mayb$ impoud. (1) (2) 8) (4) 86 (2) }Msob»ru^ notice incdubiting use of water to which pabUc bive access. Fifty rupeet. 87 (a) Bathing, etc., in places set apart for drinking purposes. Do. 87 (b) Depc»iting any offensive, etc., matter in places apart for drinking piirposes Do. 87 W Washing dothes in places set apart for drinking Do. 87 (d) Washing andmals, etc., in places set apart for drinlang, bathing or washing clothes Do. 87 ie) Allowing water from a sink, sewer, etc., into places set apart for drinking, bathing or washkig clothes Do. 90 (1) Failure to ^register any place for the disposal of the dead . . One bundled 91 (1) Opening, etic., or using aiw place for the disposal the dead wiinout a licence rup*es. Do. www.apteachers.in www.apteachers.in 156 SCHEDULE IV—(Cojrfd.) Svh- Fine which Section .. teaion Subject. mayb$ or in^oted. cUmsts. (1) (2) (8 ) . (4) 84 Burying, burning, etc., of corpse within two huno^d metres of dwelling place or source o f drinking water supply One hundred 85 Failure to give information of burials or burning in a burial or burning ground rupees. Twenty tupees. d6 (8) Burying or burning or otherwise disposing of a corpse in a prohibited place One hundred rupees. 98 Allowing filth to flow in public road, etc. . . Twenty mpea. 90 (1) Failure to execute the work as required by the notice • Fifty rupees. 100 (1) Quarrying near a public road, etc,, without a licence Do. 101 Unlawful building of wall or erecting of fence, etc., in or over public road One himdred rupees. 102 Allowing doors, ground floor windows, etc., to open outwards without licence or contrary to notice Twenty rupees. loa (1) Failure to remove or alter encroachment Two hundred rupees. 105 (1) Unlawful construction of building over a drain or on ground levelled, etc., by rubbish Do. 105 (2) Failiure to obey requisition to demolish a building constructed without permission or contrary to the terms of permission . . Do. 106 (1) Unlawful making of hole or placing obstruction in public road , . Fifty rupees. 106 (2) Failure to fence, enclose, etc., hole or obs* truction Do. 107 (1) Planting of trees without permission on any public road or other property vested in a gram panchayat. Two hundred rupees. SCHEDULE lV~{Contd.) 157 Stedion. Subsection or clause. Sviyect. Fine which may be imposed. in (2) (3) (4) 107 (2) Felling, etc., without permission, of trees growing on public road or other property vested in a gram panchayat or on a poramboke or land the use of which is regulated by it under sectioa 67 .. Two htindred rupees. 108 (2) Failure to remove any building, etc., on land vested in gram panchayat Do. n o 118 (1) Opening or keeping open a private market in contravention of section 110 . . FaUure to obey direction to construct approaches, etc., for ^ private market or to Five hundred rupees. 115 116 roof, etc. Sale or exposure for sale in public or private market o f any animal or article without permission Sal^ etc., o f articles in public roads or placei after prohibition or without licence or contraty to r^ulations One hundred rupees. Twenty nq>MS. Ten rupees. 120 (6) Using any public place or roadside as a landing or halting place or as a cart-stand within prohibited distance Fifty rupees. 121 (1) Opening a new private cart-stand or continuing to k e^ open a imvate cart-stand without licence or contnuy to licence Two hundred rupees. 12S (a) Slaughtering, cuttiog up or skinning, etc., cattle, etc., outside slaughter-house Do. 12S (b) Slaughtering etc., any cattle, etc., without licence or contrary to licence . . Twenty rupees. 124 * • Using a place for any of the purposes specified in Schedule III without licence or contrary to licence One htmdred rupees. SCHEDULE lY—{Conld,) 15§ (!)■ (2) (8) (4) 125 126 180 • (2) 180 (8) 181 (7) 227 .. Unlawful erection of factory, workshop, etc. Disobedience of order regarding abatement of nuisance Unlawful defacement, etc., of numbers assigned to buildings Failure to replace number when required to do so Failure to produce licence on request Obstructing a person in the use or enjoyment of a pubUc road, market, well, tank, e tc ... One thousaid rupees. One himdred'*^ rupees. Five rupees. Twenty rapees. Five rupees. One hundred*^^ rupees. SCHEDULE V. P en a l t ie s f o b Con t in u in g B k e a c h e s . [ Section 220 (2).] Section. Subsection or clause. Suited. Daily fine which may be imposed. (1) (2) (8) (4) 86 (2) Disobeying notice prohibiting use of water to which pubHc have access Ten rupees. 87 ie) Allowing water from a sink, sewer, etc., into a place set apart for drinking, bathing or washing clothes Do. 91 (1) Using any place for the disposal of the dead without a Ucence Twenty rupees for each occasion. 98 Allowing filth to flow in public roads, etc. Ten rupees. 99 (1) Failure to execute the work as required by the notice Do. 100 (1) Quarrying near a public road etc., without a licence Do. 15d SCHEDTTLE Y—(ConU.) m (2) (8) (4) m i m2 Unlawful building of wall or erecting fence, etc., in or over public road Allowing doors, ground floor windows, etc.. Twenty rupees 108 (1) to open outwards without licence or contrary to notice Failure to remove or alter enoroachment Ten rupees. Do. 105 (1) Unlawful construction of building over a 105 (2) drain or on ground levelled etc., by rubbish .. Failiu:e to obey requisition to demolish a Fifty rupees. 196 (1) building constructed without permission or contrary to the terms o f permission Unlawful making o f hole or placing obstrucDo. 1®8 (2) tion in public road Failure to remove any building etc., on land Ten rupees. 110 (1) vested in gram panchayat Opening or keeping open a private market in .Fifty rupees. 118 contravention of section 110 . . Failure to obey direction to construct, approaches, etc., for a private market or to roof One hundred rupees. etc. . . . . . . . . Ten rupees. 115 Sale or exposure for sale, in publie or private market of animal or artide without permission . . Ten rupees. 121 (1) Keeping open a private cart-stand without licence or contrary to licence ., Twenty rupees. 124 Using a place for any of the purposes specified in Schedule III without licence or contrary to licence . . . . . . Do. 125 Unlawful erection of factory, workshop, etc. . . One himdred rupees. 1*6 Disobedience of order regarding abatement of nuisaace . . . . . . . . Fifty rupees. SCHEDULE VI T r a n s i t id n a l P r o v is io n s . [Section 236.] Definitions. i. Jn thcsc rulcs, unless the context otherwise requires— (a) ‘old Andhra Area Act’ means the Andhra Pradesh (Andhra Area) Village Panchayats Act, 1950 and ‘old Telangana Area Act’ means the Andhra Pradesh (Telangana Area) Gram Panchayats Act, 1956; (b) ‘M\micipal Act*, means the Andhra PradeA (Telangana Area) District Municipalities Act, 1956; (c) ‘panchayat’ means— (?) a panchayat constituted under the old Andhra Area Act, or (ii) a gram panchayat constituted or deemed to have been constituted under the Old Telangana Area Act, or (m) a town committee constituted or deemed to have been constituted for a town municipality under the Municipal Act, and in existence at the commencement of this Act; (d) ‘member’ means- (i) a member of a panchayat constituted under the old Andhra Area Act, or {ii) a panch of a gram panchayat constituted or deemed to have been constituted tinder the Old Telangana Area Act, or (m) a member of a town committee constituted or deemed to have been constituted tinder the Municipal Act, but does not include an officer of the Government nominated to such panchayat, gram panchayat or town committee; {e) ‘president’ includes Sarpanch of a gram panchayat and vice-president includes ‘Upa-Sarpanch’ of a gram panchay^ t, 2. ( i) E v ^ local area which, at the commencement of Ithiis Act, is a village under the old Andhra Area Act or the old town Teelangana Area Act, or a town municipality under the Municcifpal Act, as the case may be, shall be deemed to have been be deemed cdetclarcd to be a village under this Act. for*^utp!^' _ . . . of this Act. ([2) Every panchayat m existence at the conunenceimeeait of this Act shall be deemed to be a gram panchayat ccomstituted under this Act. 3,. ((i) Notwithstanding anything in this Act, the ber nnuimfoer of members of a panchayat fixed or deemed to have bers of gram boeaai fixed under the old Andhra Area Act or the old Telan-P“'“**y***- ^ainat Area Act or the Municipal Act, as the case may be, skhiftU b® deemed to be the total number of memt)ers of the gram ppaflicfeayat as deemed to have been constituted under this Act b>y virtue of sub-rule (.^) of rule 2 imtil the first reconstitution ok tth«e gram panchayat imder this Act. Explanation.— In relation to the Andhra Area, the ex- PpresaOTi “ total number of members” shall be construed as iesxclusive of the women member co-opted under section lo-A ithc old Andhra Area Act. (a ) Where, in the case of any gram panchayat as deemed too lhave been constituted imder this Act by virtue of sub-rule (2)) of rule 2 the tot^ number of membm thereof exceeds tike total number of members to be fixed for it under ^cti(ai 7, tMie CkMranBsaoner shall, subject to such directions as the GGkwemment may issue in this behalf, declare by a notification, whiiefa of the members holding ofiBce on the date of commencennemt o f this Act, shall be deemed surplus. (3) Any vacancy in the office of a member declared suurjJus imder sub*rule (2) shall not be filled. 4. ( I ) The president, vice-president and members of a Tenn of ppamchayat holding office on the date of commencement of this M.ctt shall, subject to the provisions of sections 18 and 20, con-^|^^^' tiinue to hold such office until the ist July, 1964: Provided that the president, vice-president and membocrs of a town committee constituted for a town municipality utnder the Minicipal Act who are h o l^ g office on the date 161 INItKA I llllllll 162 G0249 of the commencemeint oiF this A ct shall, subject to the provisions of sections i8 and 20, continue to hold such office until the I St July, 1969. (2) An officer of the Government nominated as a manber of a panchayat before the date of commencement of this Act shall with effect from that date, cease to hold office as such manber. (3) Any vacancy in the office of the president, the viccpresident or a member of a panchayat which is kv existence at the date of commencement of this Act or which may occur thereafter shall, subject to the provisions of sub-rule (3) of rule 3, be filled in accordance with the provisions of the old Andhra Area Act or the Old Telangana Area Act or the Municipal Act, as the case may be. (4) Any person elected as president, vice-president or member of a panchayat under sub-rule (3), shall hold office only up to the ist July 1964. (5) For the purposes of sub-rules (3) and (4), the office of president, vice-president or member of a pandiayat to which no person had, up to the date of commencement of this Act, been elected, shall be deemed to be vacant at such date. Exfating 5. ( i) Any division of a village into wards made or ex- deemed to have been made, vinder the old Andhra Area Act eeptincef- or the old Telangana Area Act or the Municipal Act, as the tain cases. force at the commencement of this Act, shall be deemed to have been made under this Act and shall continue to be in force until the date of the first ordinary elections to the gram panchayat after the commencement of this Act. (2) Where a village had not been divided into wards before the commencement of this; Act, the Commissioner shall, by notification, divide the village into wards under the idd Andhra Area Act or the Old Telangana Area Act or the Municipal consulting the panchayat and (^rniine the wards to which each of the members then on th/^^ch®y^tj including the president and vicepresident^^ excluding the co-opted woman member, if any, shall represent; and if there is any casual vacancy imme^^^y before the commencement of this Act, the said noti^tion shall determine to which of the wards the vacancy s}^be assigned. Explanation.— The expression “ward” in relation to a gram panchayat or a town committee means a “ constituency.” 6. The reservation of seats for the members of Scheduled Castes or Scheduled Tribes or both made under the old ° V^dhra Area Act or the old Telangana Area Act or the Municipal Act and in force at the commencement of this Act, shall be deemed to have been made under this Act. 7. The Commissioner shall cause, thfe first ordinary elec-^ tion imder this Act to a gram panchayat and the first meeting of the gram panchayat under sub-section (3) of section 12 aftri: such election, to be held on any day before the first July, 1964. 163 8. Any panchayat dissolved or superseded under the old [jo^orpMAndhra Area Act or the Old Telangana Area Act or Municipal Act and awaiting reconstitution at the commencc- beforT^c ment of this Act, shall be reconstituted in accordance with the commenceraent of this provisions of this Act. Act. 9. Where, before the commencement of this Act, a village was notified under the old Andhra Area Act or the o ld y^ts for villages notified Telangana Area Act or the Municipal Act for constituting ai-eforethe . commencepanchayat, but no panchayat was constituted, the special ment of this officer appointed, if any, therefor, shall be deemed to have been appointed under this Act and the provisions-of section 226 shall apply to such a case. Where no such special officer was appointed, a spccial officer shall be appointed for such a village under this Act as if it had been notified under this Act on the date of tlie commencement of this Act. 10. The executive officers of the to™ „hich E,a.u.h, are deemed to be gram panchayats from the daaw ^^rmnpnrpment of this Act and holding office as such o n l , gaid date, snail be deemed to have been appomted under sec. „ be deemed this Act. ”' ‘ 3° executive oflioera appointed under section 80. 11. ( i ) All property, all rights of whatever kind, uset Devolutien enjoyed or possessed by, and all interests of whatever kind,'*^P^P^J' owned by or vested in, or held in trust, by or for any panchayat, as well as all liabilities legally subsisting against it, shall, on and from the date of commencement of this Act and subject to such directions as the Government may, by general or special order, give in this behalf, pass to such gram panchayat as dee'med to be constituted under this Act. (2) All arrears of taxes or other payments by way of composition for a tax or due for expenses or compensation or otherwise due to a panchayat at the commencement of this Act- may be recovered as if they had accrued under this Act. (3) All proceeding taken by or against any panchayat or other authority or any person under the old Andhra Area Act or the old TelaJigana Area Act or the Municipal Act in so far as they are not inconsistent with this Act, be continued by or against ^uch gram panchayat, authority or person under this Act. '12. Any tax, cess or fee which was being lawfuly levied Continuance by or on behalf of any panchayat at the commencement of this Act, shall continue to be levied by or on behalf of the gram panchayat for the year in which this Act is brought into force and unless and until the Government, by general or special order, otherwise direct, for subsequent years also. 13. Any action taken under the old Andhra Area Act or Action token the old Telangana Area Act or the Municipal Act, by any And to Area authority, before the commencement of this Act shall, unless inconsistent with this Act, be deemed to have been taken byA^'^Stor the authority competent to take such action under this Act, unless and until superseded by action taken by such authority, tiaue. whether it be the same as the authority competent to take such action under the old Andhra Area Act or the old Telangana Area Act or the Municipal Act or not. 1(S4 14- If any difficulty arises in giving effect to the provisions Removal of these rules, the Government, as occasion may require, may after previous publication, by notification in the Andhra Pradesh Gazette, do anything which appears to them necessary for removing the difficulty. D. SURYANARAYANASWAMY, Secretary tq Government, Law Department. J. VIRASWAMY, Joint Secretary to Government, Law Department.