These
rules may be called the Andhra Pradesh Municipalities (Collection of Taxes)
Rules, 1965. A
separate demand register shall be maintained for each of the following taxes in
such form as may be laid down by the Government from time to time. (1) Property tax
comprising of : (a) the tax for general
purposes; (b) water and drainage
taxes; (c) lighting tax; (d) scavenging tax; (e) library cess levied
under the Andhra Pradesh Public Libraries Act, 1960; (f) education; and (g) surcharge leviable
under the Andhra Pradesh Urban Areas Surcharge on Property Tax Act, 1958. (2) Profession tax. (3) Tax on carriages and
carts. (4) Tax on animals. (5) Advertisement tax. A
Mutation Register intended to show all permanent changes made during the course
of a year, either by the Commissioner, Appellate Commissioner or by the Council
in the Assessment of the property taxes after the demand registers for the
taxes concerned have been written up for the year, shall be maintained by the
Municipal Council in such form as may be laid down by the Government from time
to time. The
balances outstanding at the end of the year in all the demand registers and
lists except the miscellaneous demand register shall be transferred to a
register called the arrear demand register which shall be maintained in such
form as may be laid down by the Government from time to time. Arrears of items
shown in the miscellaneous demand register shall be transferred to the neXt
year's miscellaneous demand register. As
soon as the arrears under each class of tax have been entered in the arrear
demand register and the totals tallied with those of the demand registers, the
Revenue Officer, or where there is no such officer, the Commissioner shall
satisfy himself that the corresponding bill receipts and if warrants have been
issued, the warrant receipts are forthcoming in the case of all outstanding
items of taxes which are collected by means of bill receipts. The Revenue
officer or the Commissioner, as the case may be, shall record a certificate, of
having so satisfied himself, in the arrear demand register. If either the bill
receipt or the warrant receipt or both are missing, the amount specified in the
bill receipts, as the case may be shall be recoverable from the party
responsible for the loss. As
soon as the demand registers have been completed in accordance with the
requirements of Rules 2 to 5, bill receipts and demand notices of the different
kinds of taxes shall be written up in the respective forms laid down by the
Government from time to time. Such bill receipts and demand notices shall bear
consecutive numbers in print and be bound in volumes of limited bill numbers.
Care shall be taken to see that the memoranda attached to the books are written
up simultaneously; After
the bill receipts, demand notices and memoranda have been written up they shall
be carefully compared with the demand registers concerned by a responsible
official nominated in writing by the Commissioner and shall be initiated by
such official in token of such comparison. A minimum of not less than, ten per
cent of the receipts, demand notice and memoranda shall be test-checked by the
Revenue Officer or the Manager, or of there is no such officer, by any employee
entrusted with that duty by the Commissioner. In the case of bills which have been
test-checked the officer or employee test-checking the same shall be held
personally responsible for short collections in consequence of errors. In the
case of other bills, the official or employee comparing the same shall be held
personally responsible for such short collections. The bill shall then be
entered in Register of Bills issued which shall be maintained in such form as
may be laid down by the Government from time to time and stamped with in the
fascimile signature of the Commissioner in his presence or under the direct
supervision of one of the officers mentioned above. In
the case, however, of additional or supplemental bills or of reduction in the
amounts of the original bills in consequence of an alteration in the demand
after their preparation, the bills shall be examined by the Revenue Officer or
the Manager or if there is no such officer by any, employee entrusted with that
duty by the commissioner and the alterations, if any, attested by him in the
bills, in the demand notices and in the memoranda: Provided
that no such alteration shall be made in any bill nor shall a duplicate bill be
issued without the written orders of the Commissioner. The
notice to the occupier of any building or land under Rule 35 of Schedule II to
the Act shall be in such form as may be laid down by the Government from time
to time. The
Commissioner shall cause to be maintained in the Revenue branch of his office a
"Register of Bills issued" in such form as may be laid down by the
Government from time to time. Separate registers may be used for each kind of
bills or warrants. This register and the bill books shall always be kept under
lock and key in the charge of the Revenue Officer or Manager or if there is no
such officer, of the tax clerk. No
amount shall be collected by a bill collector without giving the payer the
printed receipt for it duly signed by him with the date of collection. The
Commissioner shall compare in person atleast 5 per cent of the originals of receipts
given to payers in each month besides receipt of all assessments of Rs.500 and
above in the case of selection and special grade municipalities and of Rs.100
in case of other municipalities with the relevant entries in the demand
register concerned. The Commissioner shall record in writing the details of the
receipts so compared by him. Provided
that in the case municipalities where revenue officers are employed, the work
of comparing the receipts and of making a record thereof may be entrusted to such
revenue officers; Provided
further that in case it is not found possible to compare any of the receipts in
respect of assessments of and above the monetary limits specified in this rule,
the reasons therefor shall be recorded in writing by the Commissioner or
Revenue Officer, as the case may be. In
order to enable the municipal authorities to keep a watch over the progress of
collections, demand, collection and balance statements in such form as may be
laid down by the Government from time to time, shall be prepared every month by
the Revenue Officer or if there is no Revenue Officer, by the Manager or if
there is no such officer, by any employee entrusted with that duty by the
Commissioner and submitted to the Council for its information and orders. (1) Warrants
shall be written with reference to the uncollected bills and the necessary
details shall be entered at the same time in a register of warrants which shall
be maintained in such form as may be laid down by the Government from time to
time. (2) When
it is decided to issue warrants in respect of the bills in a book, they shall
be issued for all the uncollected bills in that book unless the Commissioner
shall, for very exceptional reasons which shall be recorded decide otherwise in
a particular case. If
on the demand of the officer charged with the execution of the warrants, the
amount of the tax due and of the warrants fee is paid by the party, the
original bill receipt and the warrant fee receipts shall be delivered to the
party duly receipted and dated the necessary entries made in the memorandum at
the beginning of the bill book, in the counter-foil of the warrant and in the
bill collector's collection book. If
the amount of the tax due and the warrant fee are not paid, the officer will
make distraint as laid down in Rule 31(1) of Schedule II to the Act distrained
property shall than be immediately be brought to the municipal record and made
over to the store-keeper or other subordinate entrusted with the Custody of
such property. It shall also be recorded at once in a Register of Distrained
Property which shall be maintained in such form as may be laid down by the
Government from time to time. Details of Vehicles, animals and carts seized
under Section 112(1) of the Act shall, also, be entered in the register as soon
as they are brought to the Municipal Office. The
sales by public auction of distrained property shall be conducted by the
Commissioner or any other person duly authorised by him in this behalf and
every sale shall be recorded in the register of miscellaneous sales under the
initials of the officer conducting the sale. In
the case of prosecutions all taxes due together with the warrant fees shall be
noted in a register of prosecution which shall be maintained in such form as
may be laid down by the Government from time to time and their realisation
shall be property watched. Notices
of vacancy under Section 92(4)(a) of the Act shall, immediately on receipt, the
numbered serially and entered in the Register of Vacancy Remissions which shall
be maintained in such form as may be laid down by the Government from time to
time and referred to the outdoor officers for verification not only of the fact
of the vacancy but also to which by periodical inspection whether the buildings
have been re-occupied since the delivery of the notices. Amounts
found irrecoverable shall be reported by bill-collectors with their reasons.
The Revenue Officer or the Commissioner shall personally checkup all such cases
before they are countersigned by the Commissioner. Lists of the amounts
included in these reports together with the reasons assigned in the them shall
be made at the end of every quarter and submitted to the council for
instructions or directions with regard to the recovery of such arrears. A
register shall be maintained in such form as may be laid down by the Government
from time to time for recording all writes-off and temporary remissions other
than those for vacancy.Andhra
Pradesh Municipalities (Collection of Taxes) Rules, 1965
In exercise of the powers conferred by Sub-section (1) of Section 326 of the
Andhra Pradesh Municipalities Act, 1965 (Act 6 of 1965) the Governor of Andhra
Pradesh hereby makes the following rules for the collection of taxes by the
Municipal Councils, the same having been previously published at pages 85-89 of
Rules Supplement to Part I of the Andhra Pradesh Gazette, dated 29th April,
1965 as required under Clauses (a) and (b) of sub-section (1) of Section 327 of
the said Act.