[THE MADHYA PRADESH
NAGARIYA STHAWAR SAMPATTI KAR NIYAM, 1964][1] These rules may be
called the Madhya Pradesh Nagariya Sthawar Sampatti Kar Niyam, 1964. In these rules,
unless the context otherwise requires, (a) "Act" means
the Madhya Pradesh Nagariya Sthawar Sampatti Kar Adhiniyam, 1964; (b) "Assessing
Authority" means the Property Tax Commissioner and includes any person to
whom the Property Tax Commissioner has delegated all or any of his powers and
duties under Sections 5, 7, 8, 9, 10, 11, 13, 14, 16 (2) and 19 of the Act; (c) "Form"
means a form appended to these rules; (d) "Section"
means a section of the Act. (1) An Assessing
Authority shall have, (a) the power to (i) affix or cause to be
affixed to any land or building within his jurisdiction any mark or number for
purposes of identification; (ii) examine any document,
relevant to the determination of the annual letting value of or the assessment
of the amount of tax on any land or building or to the identity of the person
liable to pay the tax; and (iii) get a survey made of
all lands appurtenant to buildings and otherwise with a view to ascertaining
their liability to the tax, and (b) the duty to (i) be responsible for
the proper maintenance and safe custody of all registers, records and other
documents required by or under the Act to be maintained; (ii) carry out such
general or special orders as may be issued by the State Government from time to
time in connection with the carrying out of the provisions of the Act. (2) The assessing
Authority may require by order in writing any officer subordinate to it to
exercise all or any of the powers and perform all or any of the duties
mentioned in sub-rule (1). In addition, he may also require him to prepare and
sign receipts, notices, chalans and other documents or registers required to be
drawn up, maintained or issued under the Act or the rules made there under. (1) As soon as may be
after the commencement of the Act, and thereafter every time a fresh assessment
list is required to be prepared for an urban area, the Assessing Authority
shall prepare or cause to be prepared a provisional assessment list of all
lands and buildings situate in the urban area in Form I containing the
following particulars, namely, (a) the name of the
division, street and ward in which the land or building is situate; (b) description of the
land or building sufficient for identification; (c) the name and address
of the owner; (d) the name of the
occupier; (e) the annual letting
value; (f) the amount of the tax
assessed; (g) if the property is
exempted from tax a note to that effect. (2) For preparing the
assessment list the Assessing Authority shall get the entire area divided into
convenient division and assigned to each land or building situate therein a
serial number which shall, as far as possible, be marked conspicuously on, at,
by or near it : Provided that where
the serial numbers have already been marked by the local authority, the same
shall, so far as may be, be adopted for this purpose. (3) The assessment list
may, if the Assessing Authority thinks fit, be made in separate parts, one for
each division formed under sub-rule (2). (4) In areas where the
annual letting value of lands or buildings situate in an urban area has already
been determined by the appropriate local authority under the provisions of any
of the enactments mentioned in clause (d) of Section 2, the provisional
assessment list referred to in sub-rule (1) shall be prepared in the manner
described in sub-rule (5). (5) There shall be
obtained from the local authority concerned two certified copies of the
assessment list for the time being in force in the urban area showing the lands
and buildings assessed and the annual letting value to which they are assessed.
The same shall then be utilized for preparing the provisional assessment list
under these rules by getting entered therein the amount of the tax payable under
the Act in respect of each land or building shown therein : [2][Provided that when
the annual letting value is revised under the proviso to sub-clause (a) of
clause (i) of Section 5 or where the State Government directs by an order under
sub-clause (b) of the said clause that the annual letting value of lands and
buildings situate in the urban areas be determined or revised, the procedure to
be followed in preparing the assessment list shall, subject to the provisions
of clause (ii) of the said section, be as laid down in sub-rules (1), (2), (3),
(6), (7), (8), (9) and (10).] (6) The Assessing
Authority may serve on the owner a notice in Form II and the owner shall
furnish return in Form III. The Assessing Authority may also require the owner
to produce accounts of rent. (7) An enquiry shall be
made about the gross annual rent earned or which could reasonably be earned in
respect of the property during the financial year, immediately preceding the
current financial year. (8) If in the opinion of
the Assessing Authority the average gross annual rent of any property
ascertained under sub-rule (7) when compared with any other property in that
locality, be not fair or reasonable, the Assessing Authority shall determine,
from such other data as may be available, the gross annual rent at which such
property may reasonably be expected to let from year to year. (9) If a building
contains more than one portion not belonging to the same owner, every such
portion may be treated as a separate building for the purpose of these rules but
not until satisfactory evidence, which shall be either a decree of Court of law
or a registered document, has been given in proof of the separate ownership
thereof. (10) In determining the
annual letting value of lands and buildings, the following factors shall be
taken into consideration, (i) the use to which the
land or building is being put or, where it is lying vacant, the use to which it
may be put; (ii) the proximity to or
distance from a developed or developing area; (iii) the approach to the
land or building; (iv) the state of public
amenities regarding water supply, lightning and sanitation. (1) When the provisional
assessment list has been prepared, the Assessing Authority shall prepare a
notice stating at what place and time the list may be open to inspection by the
public and the date by which objections thereto may be filed. (2) The notice shall be
published by affixation at the offices of the Assessing Authority, the local
authority exercising jurisdiction in the urban area, the District Magistrate,
the Sub- Divisional Officer, the Tahsildar and at such other conspicuous place
or places in the urban area concerned as may, by order, be specified by the
Assessing Authority. It shall also be published by beat of drum in the urban
area. (3) The date on which the
provisional assessment list is made available for inspection shall be noted on
the list and also in register in Form IV maintained for the purpose. (1) In every case in
which any land or building is proposed to be assessed after determining or
revising its annual letting value in accordance with the provisions of Section
5, the Assessing Authority shall in addition to the publication of the notice
under Rule 5 also cause a notice to be served on the owner for the following
manner, namely, (a) by delivering
personally to the owner; (b) if the owner is not
found, by delivering the same to some adult member of his family or the servant
at his last known place of residence in the urban area or to some adult
employee at his usual place of business in the urban area, if any; (c) if the owner does not
reside in the urban area and his address elsewhere is known to the Assessing
Authority, by sending the notice to him by post on the said address under
certificate of posting and that shall be regarded as sufficient evidence of the
notice; and (d) if the owner is not
served by any of the means aforesaid, by causing the said notice affixed on
some conspicuous part of the building or land to which the same relates. (2) The notice referred
to in sub-rule (1) shall be in Form V and shall contain the following
particulars, namely, (1) name of the division,
street and ward; (2) description of the
land or building either by name or by number sufficient for identification; (3) type of land or
building (house, bungalow, shop, vacant land, etc.); (4) use to which the land
or building is being put; (5) proposed letting
value; (6) amount of tax
proposed to be assessed; (7) last date for filing
objection; and (8) a place of filing
objections. (3) Any clerical or other
error in the preparation of the aforesaid notice which is not substantial, that
is to say which does not render the identity of the land or building or the
owner intended to be referred to therein difficult to distinguish, shall not
vitiate the proceedings and all further procedure shall be taken as if a proper
notice had been duly served. The objection to be
filed under Section 8 shall be in writing addressed to the Assessing Authority
and stating clearly the land or building to the assessment whereof the
objection relates, the name of the objection and the grounds of such objection. (1) The Assessing
Authority shall cause all objections received under Section 8 to be entered in
a register to be maintained in Form VI (hereinafter called the Register of
Objections). (2) On scrutiny such of
the objections as are found to be deficient in any of the following ways shall
be summarily rejected by the Assessing Authority, (i) if
the objection has been received after the expiry of the due date except where
it is admitted by the Assessing Authority under the first proviso to Section 8; (ii)
if the identity and address of the objector is not sufficiently stated in the
objection; [3][(iii) if the
objection seeks to question the determination of the annual letting value
referred to in clause (i) of Section 5 except where the case is covered by the
proviso to sub-clause (a) or by sub-clause (b) of the said clause (i); or] (iv)
if the ground of objection or where
there are more grounds than one, all of them have been so stated that no
reasonable conclusion can be drawn so the exact point or points urged. (3) The order of the
Assessing Authority under sub-rule (2) shall be in writing and shall state in
brief the reasons for rejection. If an objection is
not summarily rejected under sub-rule (2) of Rule 8, a notice in Form VII shall
be served in the manner laid down in sub-rule (1) of Rule 6 on the objector
informing him of the date on and place at which the objection shall be
heard. (1) Any person may at any
time apply in writing to the Assessing Authority to have his name entered in the
assessment list as owner of any land or building. The Assessing Authority shall
unless there are sufficient reasons to refuse such application, which shall be
recorded in writing, order that the name of that person shall be recorded and
on such order it shall be so recorded. (2) When doubt arises as
to who is entitled to be entered as owner of any land or building, the
Assessing Authority shall determine the person entitled to be entered as such
and his decision shall remain in force till set aside by the order of a
competent Court. (3) Where the rent of any
land or building is under dispute and the matter is pending in a Court of law
at the time of assessment, the Assessing Authority shall, subject to the
provisions of the Act, determine the annual letting value of the land or the
building with the help of such material as may be available, and it shall be
the duty of the owner to get the correct annual letting value entered in the
list upon settlement of the dispute by moving the Assessing Authority. (4) Where the proprietary
rights in any land or building assessed or subject to the payment of the tax
are transferred the transferee or transferees shall within three months after
the execution of the instrument of transfer or after its registration, if it is
registered, or after delivery of possession, if no instrument is executed, give
notice of such transfer in writing to the Assessing Authority. (5) If the owner of the
land or building, assessed to, or subject to the payment of the tax, dies, the
person succeeding as heir otherwise, to his rights in the properly shall
similarly give notice of succession to such rights within three months from the
date thereof. (6) The application to be
given under sub-rules (1) and (3) shall state clearly and correctly ail the
particulars about the land or the building in question, the name of its owner
as shown in the assessment list and the basis on which the name is sought to be
changed, the amount of the annual letting value as entered in the assessment
list and the amount by which the same is sought to be replaced. (7) Any transferee
mentioned in sub-rule (4) or successor under sub-rule (5) shall, if called upon
to do so by the Assessing Authority, produce the instrument of transfer, if
any, or a copy thereof obtained under the Indian Registration Act, 1877 or
proof of succession or probate or letters of administration, if any. (1) The Assessing
Authority shall hold an inquiry into every objection and afford to the objector
and any other person, who, in his opinion, is likely to be directly interested
in the result of the objection a reasonable opportunity of being heard. (2) The Assessing
Authority shall hear and record such oral or documentary evidence as may be
relevant to the enquiry. (3) A memorandum of order
passed on every objection shall be recorded in the register of objections
together with the date of such order; and the requisite correction, revision or
modification, if any, shall be carried out in ink in the provisional assessment
list under the signatures of the Assessing Authority. (4) An order made under
sub-rule (3) shall, if not announced in the presence of the owner of the land
or the building concerned, be notified to him by post under a certificate of
posting. (1) When all the
objections duly filed have been decided and all necessary corrections,
revisions and modifications resulting there from have been made in the
provisional assessment list, the same shall be authenticated by the Assessing
Authority by signing the following certificate : Certificate "Certified that
all objections duly made have been decided and the foregoing list has been duly
revised and modified to the extent necessitated by the decision of the said
objections. Dated................... (Signature of Assessing
Authority)." (2) The assessment list
so finalised shall be deposited in the office of the Assessing Authority. A
public notice in Form VIII shall be published in the manner prescribed for the
publication of the notice under sub-rule (2) of Rule 5 stating that the final
assessment list has been prepared and that the same may be inspected by any
person desirous thereof at the place and within the hours stated in the notice. (3) Every amendment,
addition, correction or modification made in the list in accordance with the
provisions of Section 10 or Section 11 or as a result of any appeal under
Section 15 or any revision under Section 18 shall be authenticated by the
signature of the Assessing Authority. (1) A correction made in
exercise of the powers conferred by clause (i) and (ii) of sub-section (1) of
Section 10 shall, if not announced in the presence of the owner of the land or
building concerned, be notified to him by post under a certificate of posting. (2) Whenever a
modification is made in the list in accordance with clause (iii) of sub-section
10, the Assessing Authority shall forthwith give public notice there about that
modification has been made in the existing assessment list and assessment list
so modified may be inspected at the place and on the date mentioned in the
notice. The notice shall be published in the manner laid down in sub-rule (2)
of Rule 5. (3) The procedure laid
down in Rules 6 to 9 and 11 and 12 shall, as far may be, followed in making
every addition to or correction in the assessment list under clause (iv) of
sub- section (1) of Section 10. (4) Every amendment,
correction, modification or addition made under Section 10 shall be
authenticated by the initials of the Assessing Authority in ink and shall,
subject to the result of any appeal under Section 15 or any provision under
Section 18, take effect from the [4][respective
dates specified in sub-section (3) of Section 10]. (1) The notice required
to be given by the transferor under clause (iii) of sub-section (3) of Section
10 shall be in writing addressed to the Assessing Authority and shall be
delivered at his office in person or through an agent or by post under
certificate of posting within three months after the execution of instrument of
transfer or after its registration, if it is registered or after delivery of
possession.][5] (2) The notice shall
contain the following particulars, namely, (i) the name and full
address of the transferor; (ii) the name and full
address of the transferee or transferees; (iii) the description of
the land or building sufficient for identification; (iv) the date of (a) execution of the
instrument of transfer; (b) registration of the
deed transferring the land or building; (c) delivering of
possession; (v) if the building or
portion thereof has been let on rent, the monthly or annual rent on which the
same has been let. (1) The notice required
to be given by the owner under Section 13 shall be in writing addressed to the
Assessing Authority and shall be delivered at his office in person or through
agent or by post under certificate of posting. (2) The notice shall
contain the following particulars, namely, (i) the name and full
address of the owner of the land or building; (ii) the description of
the land or building sufficient for its identification; (iii) whether the land has
been acquired or the building has been built, rebuilt or enlarged; (iv) extent of the land
acquired or building; re-building or enlargement undertaken; (v) date on which
land was acquired or building, re-building or enlargement was completed; (v) date on which the
building has been occupied; and (vi) if the building or
such additional portion of the building has been let on rent the monthly or
annual rent on which the same has been let. (1) Appeal and
application for revision shall bear court fee stamps of the value specified
below, (2) On memorandum of
first appeal to the Assistant Property lax CommissionerRs. 5. (3) On memorandum of
second appeal to the Deputy Property Tax CommissionerRs. 10. (4) On a petition for
revision to the Property Tax Commissioner or Additional Property Tax
CommissionerRs. 10. (5) Copying fees shall be
charged at the following rates for grant of certified copies of the documents
and orders other than those mentioned in Rules 20 and 23; For every 240 words
or less40 paise. (1) The memorandum of
appeal to be filed under the Act shall, as far as may be, (a) if the appeal is
under Section 15 in Form IX, and (b) if the appeal is
under Section 17 in Form X. and shall be verified in the manner prescribed
therein. (2) The memorandum of
appeal may be presented to the Appellate Authority by the appellant or his duly
authorised agent or sent to him by registered post. (3) On receiving the
memorandum of appeal the Appellate Authority shall endorse thereof the date of
its presentation and the name of the party or his duly authorised agent, as the
case may be, presenting it. (4) The memorandum of
appeal shall be accompanied, (a) in the case of an
appeal under Section 15, by a certified copy of the extract of the assessment
list or the order complained of, as the case may be; (b) in the case of an
appeal under Section 17, by a copy of the notice of demand referred to in
sub-section (3) of Section 16 or a certified copy thereof. (1) The Appellate
Authority shall, as soon as may be after the memorandum of appeal is filed, fix
a date for hearing of the appeal and give intimation of the same to the
appellant and the Assessing Authority in such manner as it deems fit. A copy of
the memorandum of appeal shall also be sent to the Assessing Authority. (2) The Appellate
Authority shall call for the record of the case from the Assessing Authority,
if necessary. (3) Where the material on
record is insufficient to enable the Appellate Authority to come to a definite
conclusion it may take additional evidence or call for such further material
from an appellant or Assessing Authority as it thinks fit. Such material shall
form part of the record. Where an Appellate
Authority for reasons to be recorded in writing entertains an appeal on payment
of half the amount of tax by the appellant in accordance with clause of
sub-section (3) of Section 15 of the Act, if may, pending the final decision of
such appeal, stay recovery of the remaining amount payable under the order
appealed against.][6] (1) Where on the date
fixed for hearing or any date to which hearing of the appeal may be adjourned,
the appellant or his duly authorised agent does not appear when the appeal is
called for hearing the appeal may be dismissed or may be decided ex parte. (2) Where an appeal is
dismissed under sub-rule (1) the appellant may, within thirty days from the
date of the dismissal of the appeal, apply to the Appellate Authority for the
restoration of the appeal and if it is shown to the satisfaction of the
Appellate Authority that the appellant had not received intimation of the date
of the hearing of the appellant was prevented by any sufficient cause from
appearing when the appeal was called for hearing, the Appellate Authority may
restore the appeal on such terms as to costs or otherwise as it thinks fit. The order of the
Appellate Authority shall be in writing and shall state the points for
determination, the decision there and the reasons for the decision. Copy of the order
passed in appeal shall be supplied free of cost to the appellant. Copy of the order
shall also be sent to the Property Tax Officer or Assessing Authority and also
to Assistant Property Tax Commissioner in case his orders from the subject
matter of appeal. (1) A revision under
Section 18 may be preferred by way of an application to the Property Tax
Commissioner preferred directly by the applicant or his duly authorised agent
or sent by registered post. (2) An application for
revision shall be accompanied by a certified copy of the extract of the
assessment list or the order complained of, as the case may be, and shall
contain the following particulars, namely, (a) the name, address and
designation, if any, of the applicant; (b) the ground of
revision; (c) the relief prayed
for; and be signed by the applicant or his duly authorised agent and verified
in the form given below : "I....................the
applicant, on behalf of the applicant, do hereby declare that the contents of
this revision application are true to the best of my knowledge and belief. Dated................ Signature.............. The Property Tax
Commissioner shall not pass any order adversely affecting any party unless an
opportunity of hearing is afforded to the party concerned. Copy of the order
passed under Section 18 shall be sent free of cost to the applicant. A copy of
the order shall also be sent to the Property Tax Officer and Assistant Property
Tax Commissioner whose orders form the subject matter of revision. All court fee stamps
affixed to the memorandum of appeal or application for revision shall be
punched immediately in presence of the authority concerned. The tax due for any
year may be paid in two equal installments which shall become due on April 1,
and October 1, of that year : Provided that the tax
due for the year 1964-65 shall be payable in one installment within sixty days
from the date of service of the notice mentioned in sub-rule (1) of Rule 26. (1) The notice of demand
mentioned in sub-section (2) of Section 14 shall contain the particulars of the
land and building subject to the assessment, the amount of tax or installment
payable, period for which the tax or installment is demanded and the date by
which the payment should be made. It shall be in Form XI. (2) Where any installment
is not paid by the date fixed therein in the official concerned shall put up
the quinquennial register in Form XII maintained in the office of the Assessing
Realising/authority along with relevant assessment list before such authority
who shall under his dated signature enter in column 10(a) of the register the
amount of penalty payable under sub-section (1) of Section 16. (3) A notice in Form XIII
shall be served on the assessee for giving him an opportunity of showing cause
against the imposition of penalty. (4) After the penalty is
imposed a notice of demand under sub-section (3) of Section 16 shall be served
on the assessee in Form XIV. The penalty shall be payable in one lump sum. (5) Service of the notice
of demand and notice mentioned in sub-rules (1), (3) and (4) shall be effected
by either delivering it personally to the owner or assessee, or sending it to
him by registered post : [7][Provided that if
upon an attempt having been made to serve a notice by personal delivery, the
Property Tax Officer is satisfied that the owner of assessee is ending the
service of notice, he shall cause such notice to be served by affixing a copy
thereof some conspicuous part of the house (if any) in which the owner or
assessee is known to have last resided or carried on business or personally
worked for gain : Provided further that
in case the last place of residence or business of the owner or assessee cannot
be ascertained, the service shall be effected by affixing a copy of notice on
the building or land which has been assessing to tax. (6) Service of notice in
the above mentioned manner shall be effectual as if it had been made on the
owner or assessee personally.] (1) Every owner or
assessee shall pay the amount of tax or penalty direct into Government
Treasury. (2) Every such payment
shall be accompanied by Treasury chalan from which shall be obtainable at
Government Treasury or office of the Assessing Authority/Realising Authority. (3) Chalan shall be filed
up in quadruplicate. One copy of the chalan shall be retained by the treasury,
one copy shall be sent by the treasury, one copy shall be sent by the Treasury
Officer to the Assessing Authority/Realising Authority concerned and the other
two copies shall be returned to the owner or assessee duly signed as proof of
payment. On receipt of chalan from the treasury, the payment mentioned therein
shall be recorded in the quinquennial register in Form XII maintained by the
Assessing Authority/Realising Authority. (4) The
Assessing/Realising Authority shall from time to time move the Collector to
recover from the owner/assessee the amount due as tax and penalty as provided
in sub-section (3) of Section 14. The certificate for moving the Collector
shall be in Form XV. The Collector shall
maintain a register in Form XVI Tahsil wise showing the amount of the tax and
penalty payable by an owner or assessee as arrears of land revenue. The entries
in respect of the tax and penalty in such register shall be made on
the basis of the information received under sub-rule (4) of Rule 27. (1) The Collector shall,
as soon as may be, forward to the Tahsildar concerned an extract of the
relevant entry in the register mentioned in Rule 28 for realising the amount
due as arrears of land revenue. (2) The Tahsildar shall
maintain a register in Form XVII showing the amount of tax and penalty
recoverable as above. Any person in default
desiring to deposit the tax or penalty or both shall on request be given a
chalan in quadruplicate duly filled in by the official concerned and the
depositor shall present the same along with the amount to be deposited to the
Cashier at the sub-treasury of the Tahsil where recovery as arrears of land
revenue is pending. Two parts of this chalan acknowledging the receipt of the
money duly sealed and signed by the Tahsildar shall be returned to the
depositor as receipt, the third part shall be retained at the sub-treasury and
the fourth part shall be forwarded to the Assessing/Realising Authority. Notwithstanding
anything contained in the rules relating to the method of payment of tax and
penalty the assessee residing at a place where there is no Government Treasury
or Sub-treasury may remit any amount not exceeding Rs. 250 by a revenue money
order to the Assessing/Realising Authority. (1) If in any case the
Assessing Authority is satisfied that an assessee has paid any sum in excess of
the amount due from him, the Assessing Authority, upon the application made in
this behalf, shall allow the refund of such amount to the assessee. (2) Refund shall be made
through Refund Voucher. The Assessing Authority shall cause to be maintained a
register showing therein the amount refunded in Form XVIII. (3) If an application for
refund is made, the official maintaining the register mentioned in sub-rule (1)
shall with reference to the said register report whether or not any refund has
already been allowed in respect of the said application. The Assessing
Authority shall then dispose of the application on merits. (1) For the purposes of
clause (i) and of the proviso to clause (f) of Section 6, the public charitable
institutions shall be as follows, (a) an orphanage; (b) a hospital or
dispensary other than belonging to Government; (c) an alms house; (d) an institution for
supplying free drinking water to the public; (e) an infirmary for the
treatment of animals; (f) an institution for
the purpose of burial or burning grounds or other places for the disposal of
the dead; (g) an educational
institution not belonging to the Government; (h) an institution
established for widows; (i) goshala : Provided that all
such public charitable institutions shall be certified by the Assistant
Property Tax Commissioner of the area concerned : Provided further that
the regular accounts of income and expenditure of such institutions are
maintained and are open to inspection by the Assistant Property Tax
Commissioner or such other person as he may appoint in this behalf to satisfy
himself that the rent derived from such land or building sought to be exempted
is exclusively being spent for on one or more of these institutions. (2) A certificate under
sub-rule (1) shall be in Form XIX and shall unless cancelled, continue in force
for the assessment year for which it is issued but shall be renewable by the
Assistant Property Tax Commissioner. (3) If at any time the
Assistant Property Tax Commissioner is satisfied that he was wrongly issued any
certificate or that the institution concerned has ceased to be charitable
institution, it, shall be open to him to cancel the certificate and inform the
Assessing Authority. The notice to be served
under sub-section (5) of Section 14 shall be in Form XX. [1]
Vide Notification No. 4463-3922-V-SR, published in M.P. Rajpatra, Part 4 (Ga),
dated 20-11-1964 at p. 796. [2]
Substituted by Notification No. 4310-1806-V-SR, dated 21-10-1966. [3]
Substituted by Notification No. 4310-1806-V-SR, dated 21-10-1966. [4]
Vide Notification No. 4463-3922-V-SR, published in M.P. Rajpatra, Part 4 (Ga),
dated 20-11-1964 at p. 796. [5]
Inserted by Notification No. 4310-1806-V-SR, dated 21-10-1966. [6]
Substituted by Notification No. 2884-407-V-SR, dated 27-9-1969Substituted by
Notification No. 2884-407-V-SR, dated 27-9-1969 [7]
Inserted by Notification No. 3447-1602-V-SR, dated 14-11-1967.THE MADHYA PRADESH NAGARIYA STHAWAR SAMPATTI KAR NIYAM, 1964