BOMBAY PROVINCIAL MUNICIPAL CORPORATIONS (GUJARAT AMENDMENT)
ACT, 1968 THE BOMBAY PROVINCIAL
MUNICIPAL CORPORATIONS (GUJARAT AMENDMENT) ACT, 1968 [Act No. 8 of 1968] [29th March, 1968] An Act further to
amend the Bombay Provincial Municipal Corporations Act, 1949. It is hereby
enacted in the Nineteenth Year of the Republic of India as follows:? (1) This Act may be called the Bombay Provincial
Municipal Corporations (Gujarat Amendment) Act, 1968. (2) It shall come into force on such date as the State
Government may, by notification in the Official Gazette, appoint. In
section 2 of the Bombay Provincial Municipal Corporations Act, 1949(Bom. LIX of
1949) (hereinafter referred to as "the principal Act"),? (1) after clause (8), the following clause shall be
inserted, namely:? "(8A)
"Civil Appellate Court" means in the case of the City of Ahmedabad,
the High Court and in the case of any other City, the District Court having
jurisdiction in the District in which the City is situate;"; (2) after clause (11), the following clause shall be
inserted, namely:? "(11A)
"Criminal Appellate Court" means in the case of the City of
Ahmedabad, the High Court and in the case of any other City, the Sessions Court
having jurisdiction in the Sessions Division in which the City is
situate;"; (3) after clause (25), the following clause shall be
inserted, namely:? "(25A)
"hotel" includes an eating house or any premises where the public or
any section of the public are supplied for consumption meals, drinks or any
eatables on payment of price;"; (4) after clause (28), the following clause shall be
inserted, namely:? "(28A)
"industrial premises" means premises including the precincts thereof
in any part of which a manufacturing process is being carried on or is
ordinarily carried on; Explanation.?"manufacturing
process" includes producing, making, extracting, altering, ornamenting,
finishing or otherwise processing, treating or adapting any goods;"; (5) in clause (29), for the words "in the City of
Ahmedabad the Judge of the Court of Small Causes" the words "in the
City of Ahmedabad, the Chief Judge of the Court of Small Causes or such other
Judge of the Court as the Chief Judge may appoint in this behalf" shall be
substituted; (6) for clause (54), the following clause shall be
substituted, namely:? "(54)
"rateable value" means the annual letting value of any building or
land whether fixed with reference to any given premises or otherwise in
accordance with the provisions of this Act and the rules for the purpose of
assessment to property taxes and "annual letting value" means the
annual rent for which any building or land, exclusive of furniture or machinery
contained or situate therein or thereon might reasonably be expected to let
from year to year with reference to its use, and shall include all payments
made or agreed to be made to the owner by a person (other than the owner)
occupying the building or land on account of occupation, taxes, insurance or
other charges incidental thereto;"; (7) after clause (55), the following clause shall be
inserted, namely:? "(55A)
"relevant Small Cause Courts Act" means in the case of the City of
Ahmedabad the Presidency Small Cause Courts Act, 1882 and in the case of any other City, the Provincial Small
Cause Courts Act, 1887;". After
section 110 of the principal Act, the following new section shall be inserted,
namely:? "110A. Corporation may take advances from
banks and grant mortgages.-- (1) Notwithstanding anything contained in sections 109
and 110, the Corporation may, with the previous sanction of the State
Government and on such terms and conditions as the State Government may impose,
take from any bank or banks, credit on cash account to be opened and kept with
such bank or banks in the name of the Corporation for a sum as may be fixed by
the State Government from time to time on the security of all or any of the
taxes which the Corporation is authorised to levy for the purpose of this Act. (2) The Corporation may also with the previous sanction
of the State Government and on such terms and conditions as the State
Government may lay down, mortgage any lands or property vesting in or belonging
to the Corporation in security of the payment of the amount of such credit or
of the sums advanced from time to time on such cash account with interest
thereon.". In
section 129 of the principal Act,? (1) in clause (6), for the words "or other large
premises" the words "industrial premises or other large premises"
shall be substituted; (2) in clause (c),? (i) after the words "not less than twelve per
cent" the words "but not more than thirty per cent" shall be
inserted; (ii) the proviso shall be deleted. In
section 133 of the principal Act, in sub-section (1), for the words, figures
and letters "annually in two half yearly instalments payable by the 30th
day of September and the 31st day of March in every year" the words,
figures and letters "annually by the 31st day of March in every year"
shall be substituted. In
section 137 of the principal Act, in sub-section (1), for the words "or
other large premises" the words "industrial premises or other large
premises" shall be substituted. In
the principal Act, in Chapter XI, after section 152, the following section
shall be inserted, namely:? "152A. Assessment, levy etc. of property taxes
in the City of Ahmedabad for past years in respect of certain properties.-- (1) In the City of Ahmedabad if in respect of premises
included in the assessment book relating to Special Property Section, the levy,
assessment, collection or recovery of any of the property taxes for any
official year preceding the official year commencing on the 1st April, 1968 is
affected by a decree or order of a court on the ground that the determination
of the rateable value of the premises on the basis of rental value per foot of
the floor area was not according to law, or that sub-rules (2) and (3) of rule
7 of the rules contained in Chapter VIII of Schedule A to this Act were
invalid, then it shall be lawful for the Municipal Corporation of the City of Ahmedabad to
assess or reassess in respect of such premises any such property tax for any
such official year at the rates applicable for that year in accordance with the
provisions of this Act and the rules as amended by the Bombay Provincial
Municipal Corporations (Gujarat Amendment) Act, 1968(Guj. 8 of 1968), as if the
said Act had been in force during the year for which any such tax is to he
assessed or reassessed; and accordingly the rateable value of lands and
buildings in such premises may be fixed and any such tax when assessed or
reassessed may be levied, collected and recovered by the said Corporation and
the provisions of this Act and the rules shall so far as may be apply to such
levy, collection and recovery and the fixation of rateable value and the
assessment or reassessment, levy, collection and recovery of any such tax,
under this section shall be valid and shall not be called in question on the
ground that the same were in any way inconsistent with the provisions of this
Act and the rules as in force prior to the commencement of the said Act: Provided
that if in respect of any such premises the amount of tax assessed or
reassessed for any year in accordance, with the provisions of this section
exceeds the amount of tax which but for the decree or order of the court as
aforesaid could have been assessed for that year in respect of the premises,
then the amount of tax to be levied for that year in respect of the premises in
accordance with the provisions of this section shall be an amount arrived at
after deducting from the amount of tax so assessed or reassessed such amount as
may be equal to the amount as so in excess. (2) Where any such property tax in respect of any such
premises is assessed or reassessed under sub-section (1) for any official year
and in respect of the same premises, the property tax for that year has already
been collected or recovered, then the amount of tax so collected or recovered
shall be taken into account in determining the amount of tax to be levied and
collected under sub-section (1) and it the amount already collected or
recovered exceeds the amount to be so levied and collected, the excess shall be
refunded in accordance with the rules." In
Chapter XXVI of the principal Act,? (1) in the heading below the Chapter, for the words
"District Judge" the words "Appellate Courts" shall be substituted; (2) for the words "District Court" wherever
they occur, the words "Civil Appellate Court" shall be substituted; (3) for the words "Sessions Court" wherever
they occur, the words "Criminal Appellate Court" shall be
substituted; (4) for the words and figures "the Provincial
Small Cause Courts Act, 1887" wherever they occur, the words "the
relevant Small Cause Courts Act" shall be substituted. In
section 436 of the principal Act, in sub-section (2), for the words
"District Judge" the words "Civil Appellate Courts" shall
be substituted. After
section 436 of the principal Act, the following section shall be inserted and
shall be deemed always to have been inserted, namely:? "436A. Rule of construction in respect of
Magistrate for City of Ahmedabad.--The references in this Act to a Magistrate of the
First Class or Magistrate shall in relation to the City of Ahmedabad be
construed as references to a Magistrate appointed under section 14 of the
Ahmedabad City Courts Act, 1961(Guj. XIX of 1961).". In
Appendix IV to the principal Act, in Part I, after paragraph 6A, the following
paragraph shall be inserted, namely:? "6B. Saving in respect of Gujarat Local Fund Audit Act,
1963.--The provisions of the Gujarat Local
Fund Audit Act, 1963(Guj. XLIX of 1963) shall continue to apply in respect of the
audit of the accounts of the said Municipality for the period upto the date
immediately preceding the appointed day and for all other matters connected
with, or arising out of such audit as if this Act had not come into operation: Provided
that all references in the Gujarat Local Fund Audit Act, 1963, to the President
of the local authority or to the local authority shall be deemed to be
references to the Commissioner.". In
Schedule A to the principal Act, in Chapter VIII,? (1) In rule 5,? (i) in sub-rule (1), after the words "which has
been vacant is reoccupied" the words "or when the user of any building
is changed" shall be inserted; (ii) in sub-rule (2), the following shall be added at
the end, namely:? "and
where the user has been changed from the date of such change". (2) for rule 7, the following rule shall be
substituted, namely:? "7. Rateable value how to be determined.--(1) In respect of industrial premises and in
respect of any other premises, which the Commissioner may decide to treat as
one property having regard to the nature of the premises and the use or uses to
which they are put or are capable of being put the rateable value of the
buildings and land comprised in such premises shall be determined
premises-wise. (2) ???For
the purpose of fixing the rateable value, different parts of any premises may
be valued according to their use. (3) ???In
order to fix the rateable value of any building or land or premises assessable
to a property tax there shall be deducted from the amount of the annual rent
for which such building, land or premises might reasonably be expected to let
from year to year a sum equal to ten per cent of the said annual rent and the
said deduction shall be in lieu of all allowances for repairs or on any other
account whatever."; (3) ???in
rule 8, after the words "or land" wherever they occur, the words
"or premises" shall be added; (4) ??in rule
9? (i) in clause (a), for the words "buildings and
land" the words "buildings or lands or as the case may be
premises" shall be substituted; (ii) in clause (b), for the words "building and
land" the words "building or land or as the case may be
premises" shall be substituted; (iii) in clauses (c) and (d), after the words "or
land" the words "or as the case may be, premises" shall be
inserted: (iv) in clause (e)- (a) for the words "and the period" the words
"and either the period" shall be substituted; (b) for the words "and in the case of any such
entry which is complained against when such complaint has been disposed of in
accordance with the provision hereinafter contained" the words "or
the complaint if any, made against any entry has been disposed of in accordance
with the provisions hereinafter contained" shall be substituted; (c) after the words "or land" the words
"or premises" shall be inserted; (d) in clause (f), after the words "or land"
where they occur at two places, the words "or premises" shall be
inserted; (5) ??in rule
10? (i) for sub-rule (1), the following sub-rule shall be
substituted, namely:? "(1)
The assessment book may, if the Commissioner thinks fit, be divided into
sections with reference to such purposes as the Commissioner may determine and
each section may be given a name or number as the Commissioner may
determine."; (ii) for sub-rule (2), the following shall be
substituted, namely:? "(2)
The sections of the assessment-book shall collectively constitute the
assessment book."; (6)? ?in rule 11, after the words "or
land" wherever they occur the words "or premises" shall be
inserted: (7) ??in rule
13,? (i) in sub-rule (1)? (a) for the words "in any ward
assessment-book" the words "in the assessment-book or any section
thereof shall be substituted; (b) for the words "where the ward
assessment-book" the words "where the assessment-book or the
section" shall be substituted; (ii) in sub-rule (2), for the words "throughout the
ward" the words "in the City" shall be substituted; (8) ???in
rule 14, in sub-rule (1), for the words "to take extracts from" the
words "to take extracts of any entry from" shall be substituted; (9)? ?in rule 15, in sub-rule (1), for the words
"ward assessment-book" the words "assessment-book" shall be
substituted; (10) in rule 16, in sub-rule (1), after the words
"for the payment of property taxes" the words "or against any
entry indicating the use of any building or land or premises" shall he
inserted: (11) for rule 19, the following rule shall be
substituted, namely:? "19, Entries in assessment book to be
conclusive evidence.--Entries
required by clause (e) of rule 9 shall be made on the disposal of the
complaint, if any, and thereupon the entries so made in the assessment-book,
subject to such alterations as may thereafter be made therein under rule 5 or
20, shall be conclusive evidence as to the amount of the respective property
tax leviable on the respective building, land or premises in the official year
to which the assessment-book relates."; (12) in rule 20, in clause (d) of sub-rule (1),
after the words "or building" the words "or premises" shall
be inserted; (13) ?after
rule 21, the following rules shall be inserted, namely:? "21A. Assessment etc. of tax in the event of
failure to give notice under rule 5--Whenever it is noticed by the Commissioner that a
new building has been erected or a building has been rebuilt or enlarged or any
building which was vacant has been reoccupied or the user of any building has
been changed and that the person primarily liable for the property taxes on
such building has failed to give notice as required by sub-rule (1) of rule 5,
the Commissioner may, within a period of one year from the date on which the
aforesaid relevant facts came to his notice, proceed to fix or refix the rateable
value of such building and assess or reassess the property taxes on such
building in accordance with the provisions of this Act and these rules with
reference to the period commencing from the year during which the building was
newly erected or the building was rebuilt or
enlarged or was reoccupied or the change of user took place and accordingly the
taxes so assessed may be levied, collected and recovered and the provisions of
this Act and these rules shall so far as may be apply to such levy collection
and recovery. 21B. Circumstances in which assessment-book may be
prepared, completed etc. after the expiry of year to which it relates.-- Nothing in the foregoing provisions of this Chapter
shall affect the preparation and completion of the assessment-book or of any
part thereof or of any entry therein after the expiry of the year to which it
relates, if such preparation or completion was not possible before the expiry
of the year on account of any order of a court or any other competent
authority, and the levy, collection and recovery of any tax based on such
assessment-book, part or as the case may be entry shall not be called in
question merely on the ground that the assessment-book, part, or, as the case
may be, entry was not prepared or completed during the year to which it
related.". In
Schedule A to the principal Act, in Forms G, H and I, for the words and
brackets "for the half-year (or quarter)" the words and brackets
"for the year (or half year)" shall be substituted.
Preamble - THE BOMBAY PROVINCIAL
MUNICIPAL CORPORATIONS (GUJARAT AMENDMENT) ACT, 1968PREAMBLE