[1][THE
ORISSA TOWN PLANNING AND IMPROVEMENT TRUST RULES, 1975] In exercise
of the powers conferred by Section 125 of the Orissa Town Planning and
Improvement Trust Act, 1956 (Orissa Act 10 of 1957), the State Government do
hereby make the following Rules, the same having been previously published as
required by Section 127 of the said Act. CHAPTER –I PRELIMINARY (1)
These rules may be called the Orissa Town
Planning and Improvement Trust Rules, 1975. In these rules, unless the context
otherwise requires- (i)
"Act" means the Orissa Town
Planning and Improvement Trust Act, 1956; (ii)
"Contract service" means a post to
which a person is to be or has been appointed on the basis of a contract
entered into the Trust and that person; (iii)
"Form" means a Form appended to
these Rules; (iv)
"Planning authority" includes
Special Planning Authority constituted under Section 80 of the Act; (v)
"Permanent Post" means a post
carrying a definite rate of pay sanctioned without limit of time; (vi)
"Secretary" means the Secretary to
the Trust; (vii)
"Section" means a section of the
Act; (viii)
"Temporary post" means a post
carrying a definite rate of pay and sanctioned for a limited time; (ix)
All other words and expressions used in these
rules but not defined shall have the same meaning as has been respectively
assigned to them in the Act. CHAPTER II GENERAL (i)
The Chairman and the other Trustees appointed
or nominated under Section 8 of the Act shall continue for a period of three
years; provided that a Trustee appointed after the constitution of the Trust
shall continue for the unexpired period. (ii)
A Trust constituted under Section 7 of the
Act may permit a Trustee other than a Chairman or an Ex-officio Trustee to
absent himself from the meetings of the Trust up to the limit of six
consecutive months. (i)
The conditions of service of the Director,
the subordinate officers and staff shall be the same as applicable to State
Government servants of respective categories. (ii)
The Director of Town Planning may be either a
whole-time or part-time Government servant. An Officer or employee of the Trust
shall be a whole-time officer or employee of the Trust and shall not undertake
any other work on remuneration without the previous sanction of the Trust. (i)
(a) No officer or employee of the Trust shall
be appointed if he is below 18 years or above 28 years of age on the date of
appointment or on such date as may be specified by the appointing authority in
the advertisement from time to time : Provided that a person who is above 28
years of age may be appointed as an officer or employee of the Trust, if, for
reasons to be recorded in writing the appointment of such a person is in the
opinion of the appointing authority in the interest of the Trust: Provided further that the upper age
limit in the case of candidates who are members of the Scheduled Castes or
Scheduled Tribes shall be relaxed by five years. (b) An officer or employee of the
Trust shall retire from the service of the Trust on attaining such age as may
be fixed by the State Government for their employees from time to time, but in
the interest of the Trust, he may, if he continues to be physically fit and
mentally efficient, be given an extension of service for a period not exceeding
one year at a time for reasons to be recorded in writing by the appointing
authority for this in conformity with the rules framed by the State Government. (ii)
The requirement of Sub-rule (1) shall not
apply in case of officers or employees appointed on contract basis or sent on
deputation. All persons appointed to a permanent
post under the Trust shall, before being permitted to join, produce a medical
certificate of fitness from a Registered Medical Practioner not below the rank
of a Assistant Chief Medical Officer: Provided that in the case of Officer,
the Medical Certificate should be obtained from a Chief District Medical Officer. (a)
The scale of establishment to be entertained
by the Trust shall not exceed the number and designation, salaries, fees and
allowance payable to the Officer of such establishment as determined and
provided for in the regulations to be framed by the Trust to which sanction of
the State Government shall be obtained before entertainment of such staff. In case of emergency however, the
Trust may make provisions for temporary employment under it an officer or
employee for a period not exceeding six months. (b)
All posts permanent or temporary the creation
of which is decided by the Trust shall unless the Trust resolves otherwise,
take effect from the 1st"day of April, following the decision. (c)
The salary, fees and allowances attached to
any temporary post, created by the Trust, shall not exceed the minimum salary,
fees and allowances attached to the permanent post if any with similar duties: Provided that in exceptional
circumstances the remuneration permissible under this Rule may be exceeded by
not more than 25 per cent if a person possessing special qualifications
required is not available for less. (a)
Every appointment to a post in Class I, II
and III Services shall be subject to probation for a period of two years on
duty within a continuous period of three years, such probation may be either in
the said post or in any other post with similar duties. (b)
Person who has completed his period of
probation shall be confirmed at the earliest opportunity. Where there are two
or more such probationer, the probationer who completed his period of probation
first and is otherwise suitable shall be confirmed first. No person who has been dismissed from
the service of Government or of any local authority shall be entertained as
member of the staff of the Trust. The Trust shall demand such security,
as it may consider necessary, from any officer or employee of the Trust, but
the amount of the security so demanded shall not exceed the amount of cash and
the money value of valuables, handled or likely to be handled by such officer
or employee. (1)
The Trust may with the previous sanction of
the State Government frame Regulations and bye-laws under Section 126 of the
Act regulating condition of service of its officers and employees in respect of
the following matters, namely:- (a)
Salary and allowances, (b)
Leave and leave salary, (c)
Travelling allowance, (d)
Honorarium, fee and conveyance allowances, (e)
Superannuation and retirement, (f)
Deputation, (g)
Disciplinary proceedings, (h)
Any other matter concerning Trust Employees: Provided that the conditions of
service of any of the officers and employees of the Trust shall not be more
favourable than those of Government employees of similar standing and status. (2)
Principles related to qualifications,
promotions, officiating benefits shall be the same as applicable to Government
employees of similar standing and status. A permanent officer or employee of the
Trust may be permitted by a resolution of the Trust to work on deputation under
another employer for a period, not exceeding five years in any case, with a
line on his substantive post in order to enable him to return to his post at
his choice at any time within that period: Provided that the Trust may by a
resolution compulsorily recall him to his post after giving him as well as to
his employer a notice two months before the date on which he is called upon to
join the post. (i)
Subject to the provisions of Rules 9 & 13
all officers and employees of the Trust who are confirmed shall hold a lien on
the posts in which they have been confirmed. (ii)
No officer or employee of the Trust holding a
temporary or contract post shall hold a lien on his post or work on deputation
under another employer without resigning his post under the Trust. (i)
The Trust shall maintain a Fund to be called
"The Trust Provident Fund", in Savings Bank account of the approved
Bank in favour of individual officers and employees of the Trust, but pledged
with and to be operated upon by the Chairman or any officer authorised by the
Chairman. (ii)
The Trust shall make Regulation under Section
126 of the Act to regulate the manner, the rates, the contribution of the Trust
to the Trust Provident Fund, advances, withdrawals, nominations, recoveries,
etc. (i)
A Confidential Character Roll in Form I and a
Service Book in Form II shall be maintained for all officers and employees of
the Trust in the office of the Trust and shall kept up-to-date from year to
year. (ii)
All commendations and punishments approved by
the appointing authority shall be entered in Confidential Character Roll. In
case of an officer or employee brought under deputation, the punishment if
ordered shall be enforced in consultation with the Parent Department/Office of
the Officer or employee. (iii)
The Confidential Character Roll shall be kept
in the custody of the Chairman or such officer as may be authorised by the
Chairman. (iv)
Adverse remarks entered in the Confidential
Character Rolls shall be communicated to the officer or employee concerned
immediately after the entry is made except in case of an officer or employee,
brought under foreign service conditions in which case the adverse remarks
shall be communicated through the concerned foreign lending employer. (v)
Service Books shall be maintained by the
Accounts Department and shall be kept in the custody of the Secretary. No Officer or employee of the Trust
shall accept directly or indirectly or his own behalf or on behalf of any other
person, or person if any member of his family to so accept any gift, gratuity
or reward or any offer or a gift, gratuity or reward from any person having any
direct or indirect concern with the Trust or any of its activities. (i)
No officer or employee of the Trust shall
lend money pr borrow money from or otherwise place himself under a pecuniary
obligation to any person having any direct or indirect concern with the Trust
or any of its activities. (ii)
If a person to whom money has been lent, or
from whom money has been borrowed, by a person holding a post under the Trust
or under whose pecuniary obligation the letter has placed himself becomes
subsequently concerned With the Trust or any of its activities directly or
indirectly, the person holding the post under the Trust shall forthwith
communicate in writing the circumstances to the Chairman and shall be bound to
carry out such orders as the Chairman may pass thereon. Save in the case of a transactions
conducted in good faith with a regular dealer, no officer or employee of the
Trust shall transact any purchase, sale or disposal by other means of movable
or immovable properties exceeding in value of Rs. 500 with a person having a
direct or indirect concerned with the Trust or any of its activities without
previously obtaining in writing the permission of the Chairman to do so. No officer or employee of the Trust
shall make any investment which involves him in matters with which his duties
under the Trust are connected or take part in the promotion, registration or
management of such Bank, Company or Firm or engage in such trade as would be
likely in the opinion of the Chairman to embarrass on influence him in the
discharge of his duties. When an officer or employee of the
Trust is adjudged or declared insolvent or when one moiety of his salary
remains continuously under attachment for a period exceeding two years he shall
be liable to dismissal unless he has proved to the satisfaction of the Chairman
that he himself was not responsible for such legal liabilities. An officer or employee of the Trust
shall not, unless generally or specially empowered to do so, communicate
directly or indirectly to any person or to the press any document or information
which has come into his possession in course of his duties under the Trust or
has been prepared or collected by him in course of such duties. No officer or employee of the Trust
shall, except with the previous permission of the Chairman, make any statement
of fact or of opinion, in writing or in any public utterance delivered by him
which is capable of embarrassing- (a)
the relation between the Trust and the State
Government, or (b)
the relation between the Trust and the people
residing within the jurisdiction of the Trust. No persons should be eligible to
continue as an officer or employee of the Trust if he takes part in any
Political activity or is convicted of a political offence. Explanation - The expression
"Political activity" includes participation in any form whatsoever,
in election to a local body, the houses of the State Legislature, or the Houses
of Parliament, except for the purpose of exercising his right of franchise at
such elections and also includes participation in any form in any election
relating to a political organisation or in any activity tending directly or
indirectly to exercise disaffection against, or to embarrass the Government as
by law established or to promote feelings of hatred or enmity between different
classes of the people of the Indian Union or to disturb the public peace. (i)
No officer or employee of the Trust except
with the previous sanction of the Trust, on wholly or in part or conduct or
participate in editing or managing of any newspaper or other periodical
publication. (ii)
No officer or employee of the Trust, shall
except with the previous sanction of the Trust or any other authority empowered
by it in this behalf, or in the bona fide discharge of duties, participate in a
radio; broadcast or contribute any articles or write any letter either
anonymously or in his own name or in the name of any other person to any
newspaper or periodical; Provided that no such sanction shall
be required if such contribution to any newspaper or periodical is on a purely
literary, artistic or scientific subject and of occasional character. The appointing authorities specified
in Section 24 of the Act shall respectively be the disciplinary authorities in
respect of the officers and staff appointed by each and the procedure for
conducting disciplinary proceedings as laid down in the Orissa Civil Services
(Classification, Control and Appeal) Rules, 1962 or as subsequently modified
from time to time shall be applicable mutatis mutandis to the employees of the
Trust. Any proceeding against an officer or
employee of the Trust shall be drawn up in Form No. III and shall be conducted
by the appointing authority or an officer appointed by the appointing authority
for the purpose. An appeal under Section 27 may be
preferred within six months from the date on which the appellant was informed
of the order appealed against. (i)
Every appeal preferred under Section 27 shall
contain all material statement of facts relied upon by the appellant, but shall
contain no disrespectful or improper language and shall be complete in itself. (ii)
Every appeal preferred by an officer or
employee of the Trust shall be preferred separately and in his own name. (iii)
Every appeal to the Government shall be
submitted through the Chairman of the Trust. (iv)
Every appeal shall be accompanied by a copy
of the orders appealed against. CHAPTER III STAMP
DUTY The increased stamp duty under Section
83 of the Act on instruments of sale including certificates of sale granted by
Civil Courts of Revenue Officers, gift and usufructuary mortgage affection
immovable property situated in the area or areas in which the said Act is in
force shall be imposed with effect from the date on which the Act is brought
into force in such area and shall be paid and recovered in the same manner and
in accordance with the same procedure as the ordinary duty imposed by the
Indian Stamp Act, 1899 as amended by the Orissa Stamp (Amendment) Acts from,
time to time on such instruments and certificate. (1)
Whenever any instrument referred to in Rule
30 is presented to any Registration Officer in the State for registration he
shall examine whether the particular, referred to in Section 27 of the Indian
Stamp. Act, 1899 as amended by the Orissa Stamp (Amendment) Acts from time to
time are set forth separately in the instrument in respect, of- (a)
Property situated in the area covered by the
Act, and (b)
Property situated outside the area as is
required by Sub-section – (2)
of Section 83 of the Act, (a)
Every registering officer in the State shall
maintain an account of the duty paid in respect of each Instrument referred to
in Rule 30 by showing' the same under columns or Schedule XXI-Form No. 3 (Fee
Book) alongwith the information relating to collection of stamp duty under the
Indian Stamp Act, 1899 as amended by Orissa Stamp (Amendment) Acts from time to
time and there should be separate entries for each of these three categories.
The daily totals of various stamp duties as-in the case of fees shall be worked
out and entered in the remarks column of Form B, Part II of the rough draft
sheet. From these daily totals, monthly total can be worked out. (b)
Soon after completion of a quarter of a
financial year, an extract of the statement should be submitted to the District
Registrar, who on receipt of the same, shall compile the same and submit within
a month following the quartet to which the account relates in (quadruplicate)
to State Government in Urban Development Department and Revenue Department,
Inspector-General of Registration and the Accountant-General: (a)
On receiving intimation regarding the amount
due to each Planning Authority, the Inspector-General of Registration shall
send intimation to the Accountant-General with a copy to State Government in
Urban Development Department and Revenue Department, as to the amount payable
to each Planning Authority after making deductions towards incidental expenses
as provided in Rule 34. The amount is payable in the year following the one in
which stamp duty, chargeable under Town Planning and Improvement Trust Act, has
been made and the amount payable to the Planning Authorities has been
determined. (b)
State Government in Revenue Department on
receipt of information under sub-rule (a) above shall make arrangements to
place the funds at the disposal of Urban Development Department who shall at
the end of each financial year issue necessary sanction orders for payment to
the Planning Authorities concerned, the amount payable to them. (a)
Incidental expenses deducted shall be at the
rate of the amount collected for payment to the planning authority under
Section 83 of the Act. (b)
Any fraction of the amount shall be rounded
to the nearest multiple figure of ten for the purpose of calculating the
percentage mentioned above. (c)
The collection charges to be credited to
Government account under the appropriate Head of Account. If in any case it is not possible to
recover the full duty on any Instrument referred to in Rule 30 then no part of
the duty realised in such instrument, shall be treated in the said accounts as
duty imposed by Section 83 of the Orissa Town Planning and Improvement Trust
Act, 1956 unless the sum realised exceeds the duty imposed by the Indian Stamp
Act, 1899 as amended by Orissa Stamp (Amendment) Act from time to time. CHAPTER IV PREPARATION,
SANCTION, REVISION OF MASTER PLAN AND1 ISSUE OF LICENCE The Planning Authority shall take
steps up undertake civic survey of the area comprised within its jurisdiction.
Such civil survey may include- physical surveys, Demographic Survey,
Socio-Economic surveys, Transportation and Traffic Surveys, Trade and Commerce
Surveys,-Industrial Surveys Communities Facilities Surveys, Housing Surveys and
any other Surveys which the Planning Authority may consider necessary to
undertake. Information may also be collected through indirect sources and
wherever necessary Sample Field Survey may also be taken up. (i)
On the basis of the results obtained from the
analysis or the civic surveys and prevailing conditions, the Planning authority
shall prepare the Master Plan which shall consist of series of maps, charts and
documents indicating the manner in which the development and improvement of the
entire Planning Area within its jurisdiction are to be carried out and
regulated. The Master Plan may include among others, the following - (a)
Maps and charts explaining the existing
land-uses and other prevailing physical, social and economic features; (b)
Maps and charts showing proposed land use
pattern. This may include area or areas proposed to be utilised for
Residential, Commercial, Industrial, Public and Semi-Public and Recreational
uses and any other use or uses as may be considered expedient for healthy and
orderly civic development of Master Plan Area. The Planning Authority may
indicate sub-uses under the above mentioned major use categories and reserve
areas for the same; (c)
Proposals for reservation of new areas for
future development and expansion of any use; (d)
Proposals for a complete circulation pattern
indicating major and minor roads, national and state highways, traffic
circulation pattern, railway station and railway lines, bridges, bus stations
and terminals, truck terminals aerodromes, water-ways, etc., for meeting
immediate and future requirements; (e)
General indication of main sewerage and
drainage lines; (f)
Standards and guide lines in order to
regulate the location, area and environment of various community facilities,
social services and civic amenities; (g)
Proposal for comprehensive zoning of various
proposed land uses and sub-uses together with zoning regulations; (h)
Stages by which the Plan is to be carried
out- (i)
Any other proposal, information or detail
which the Planing Authority may consider necessary to incorporate in the Master
plan or any other proposal, information or detail that the State Government may
direct the Planning authority to incorporate in the Master Plan; (ii)
The Master Plan shall also include a Report
incorporating therein the findings of the civic survey, carried out under
Section 29(i) of the Act and shall contain relevant information and date
analysis of the various existing features supporting the proposals contained in
the Plan; (iii)
The Master Plan may also contain any other
information regarding the approach to the physical implementation of the Plan. (1)
At any time after the date on which the
Master Plan for an area has got the approval of the Director or the State
Government, under Section 32 of the Act and atleast once in every five years
after the date, the Planning Authority shall, after carrying out such fresh
surveys as may be considered necessary or directed by the State Government,
prepare and submit to the Director or the State Government, as the case may be
a new Master Plan incorporating any alterations or additions to be substituted
for the Master Plan in operation. The provisions of Rules 37 and 38 with such
modifications as may be considered necessary shall apply to such a Master Plan. (2)
At any time after the date on which, the
Master Plan for an area has got the approval of the Director or the State
Government under Section 32 of the At, the State Government may on the
recommendation of the planning Authority make minor medications, in the
approved Master Plan and the Zoning Regulations. Where the Planning Authority fails to
pay for preparation of the Master Plan under Section 2 of the Act the payments
shall be recovered as in the case of Local Bodies. (i)
Any owner of land who want to erect or
proceed with the construction of any building or work or enter into or carry
out a contract in respect of land within the area included in the Master Plan,
shall apply in such form and with such plans, details and information as the
Planning Authority may prescribe through a resolution. (ii)
The Planning Authority while granting
permission under Section 31(3) or licence under Section 35(1) of the Act may
impose such conditions or restriction as it may consider necessary. (iii)
The Trust, through a resolution, may
authorise the Chairman and or any other officer of the Trust to grant or refuse
permission under Section 31(3) or licence under Section 33(1) of the Act. (iv)
Before a person who contravenes the
provisions of the Master Plan or the Act is prosecuted under Sections 148, 149,
150, 151 and 152 of the Act, the contravening party/parties shall be served
with show cause notice in a form to be prescribed by the Planning Authority
through a resolution (v)
A licence granted under Section 33(1) of the
Act, and/or a licence renewed under Rule 40(vi) shall be valid for a period of
5 years in the case of residential uses and 3 years in the case of
non-residential uses commencing from the date of issue of the licence. (vi)
After the expiry of the period stipulated in
Rule 40(v), the Planning Authority may renew a licence provided that if the
development or work envisaged in the application for renewal of licence does
not conform to the Master Plan in vogue at that time the Planning Authority
shall refuse the renewal. (vii)
At any time after the date on which a licence
has been granted under Section 33(1) of the Act and/or a licence renewed under
Rule 40(vi), the Planning Authority having been satisfied that the licence was
granted or renewed on the basis of any incorrect information, furnished by the
applicant, may revoke or cancel the licence. CHAPTER V ASSOCIATION
OF THE MEMBERS WITH TRUST AND APPOINTMENT OF MEMBERS OF COMMITTEES (1)
Every proposal to associate a person with the
Trust under Sub-section (3) of Section 15, shall be placed before the Trustees
at an ordinary or special meeting of the Trust held not less than three days
after the issue of the notice specifying the persons proposed to be associated,
the reasons for which his assistance or advice is desired and the period for
which he is proposed to be associated; provided that the number of persons to
be so associated shall not exceed four at a time. (2)
Whenever a proposal is brought before the
Trustees in the manner laid down in Sub-rule (1) the Trustees may sanction or
reject the proposal. (1)
Any decision under the preceding Rule
sanctioning association of a person with the Trust shall specifically state the
period for which the association has been sanctioned: Provided that the association of any
such person shall not be sanctioned for more than six months at a time: Provided further that the Trustees may
at any time in a meeting, ordinary or special, terminate the association of
such person with the Trust. (2)
The association of any such person shall take
effect from the date on which his consent as required by Rule 45 is received by
the Chairman of the Trust. (1)
Every proposal for the appointment of a
person as a member of a Committee under clause (iii) of Sub-section (1) of
Section 16 of the Act shall be made at a meeting, ordinary or special of the
Trust either at the time of the constitution of this Committee, or on a report
of the Committee or the recommendation of its Chairman, at any time subsequent
to its constitution but prior to its dissolution, provided that the number of
persons so appointed to any Committee shall not exceed three at a time. (2)
No notice shall be required for a proposal
made under Sub-rule (1). (3)
The Trustees may sanction or reject any
proposal brought before them under Sub-rule (1). The appointment of a member sanctioned
under Sub-rule (3) of the preceding Rule shall take effect from the date on
which the consent of the person concerned is received as required by the
following Rule by the Chairman and shall continue till the Committee is
dissolved or its constitution is altered. No association or appointment shall be
deemed to have been sanctioned under Sub-rule (2) of Rule 42 or Sub-rule (3) of
Rule 43 until the consent in writing of person concerned to such association or
appointment has been received by the Chairman. CHAPTER VI SECURITY
FOR PERFORMANCE OF CONTRACT (1)
In the case of a contract the value which
does not exceed Rs. 1,00,000 the Chairman of the Trust shall take an initial
security deposit of (a) Two and halt per cent of the value of the contract
payable either in cash or in Government Securities, Municipal Debentures, Port
Trust Bonds, National Savings Certificates. Treasury Deposit Certificates State
Government four per cent Development Local Boards and National Plans Local
Certificates and such other bonds or loans payment of which is guaranteed by
the State or Central Government issued from time to time duly endorsed to the
Chairman, and (b) make a deduction of 7½ per cent from the payments to be made
on account of work done or supply made. (2)
In the case of a contract the value of which
exceeds Rs. 1 lakhs the Chairman of the Trust shall take an initial security
deposit of (a) Five per cent of the value of the contract payable either in
cash or in Government Securities, Municipal Debentures, Port Trust Bonds,
National Savings Certificates, Treasury Deposit Certificates, State
Government's four per cent Development Loan Bonds and National Plan Loan
Certificates and such other bonds or loans payment of which is guaranteed by
the State or Central Government issued from time to time duly endorsed to the Chairman,
and (b) make a deduction of 5 percent from the payment to be made on account of
work done or supply made. The provisions of Rule 46 shall not
apply to the case of a contract for supply of materials or goods in respect of
which special terms and conditions for payment against the supply made have
been agreed upon by the Trust. In the case of contract for work, the
value of which Rs.3,000 or less, Chairman, may at his discretion dispense with
the conditions of deposit of initial security as laid down in Rule 46: Provided that a sum not exceeding 10
per cent of the value of work done shall be deducted from the bills of the
contract as security for the rectification of such defects in the work as may
be notified within three months after the completion of the work. CHAPTER VII BETTERMENT
CHARGES The Planning Authority shall specify
in the improvement scheme framed by it the details of lands likely to be
increased in value as a result of execution of the scheme and also the term of
years and the rate of betterment charges to be recovered annually during the
said term. When the scheme is for development of
land by the Planning Authority and letting it on hire or sale or to otherwise
disposed of the Planning Authority shall indicate in the scheme to be forwarded
to the Director or Government as the case may be the statement showing: Proportion of land to be reserved for
sale, or lease, by public auction, by allotment to the persons displaced by
acquisition, house building cooperative societies and for such other purposes. (a)
When a scheme has been framed, for the
purpose of calculating the betterment levy the average market value of land for
that class of land for the preceding three years from the date of publication
of the scheme under Section 47 shall be taken as the market value of the land
prevailing on the day the scheme is published. (b)
The Planning Authority shall publish under
Section 45 of the Act, the schedule of land likely to benefit by execution of
the scheme and the prevailing market value of such lands determined in
accordance with the above procedure. (c)
The betterment levey to be recovered shall
not exceed one-half of the difference between the market value of lands
published under sub-rule (a) above and the market value of land determined in
that year subsequent to the completion of the particular to be sufficiently
advanced to recover betterment charge. The number of years during which the
total recovery of betterment charge has to be made shall not exceed 15 years: Provided that in exceptional
circumstances the Planning authority for reasons to be recorded in writing may
extend the period by not more than 5 years. Any person who fails to pay the annual
instalment determined in the above procedure, in annual instalment fixed by the
Planning Authority, shall be liable to pay 5 per cent interest for the amount
outstanding against him any particular year. (a)
The Planning Authority shall give a notice in
writing to every person liable to pay betterment charge as soon as the
percentage of the increase has been determined setting for the lands in respect
of which betterment charge is proposed to be charged, the reasons thereof, the
amount of increase, the amount proposed to be recovered by way of betterment
charge, the number of years in which the amount is payable. (b)
The number of years to recover the betterment
charge shall count from the date of issue of notice under sub-rule (a). At the discretion of the land owner,
betterment levy to be paid in any particular year and be paid in annual,
half-yearly or quarterly instalments. After receipt of notice under Rule 53
any owner of land any accept the assessment or may challenge it within 30 days
from the date of receipt and may demand in writing to be heard in person by the
Planning Authority. After a lapse of one year of the term
of recovery of betterment charge fixed in the scheme any owner of land may
apply to the Planning Authority for compounding the payment of the levy in a
lump sum instead of any instalments. (1)
The Planning Authority shall examine the
proposal for compounding the levy with reference to the unexpired portion of
the remaining years and on being satisfied that the lump sum offered by the
owner does not fall below 5 per cent of the estimated amount of betterment
charge recoverable on instalment basis, shall sanction the proposal and recover
the lump sum within 30 days from the date of sanction. (2)
The Planning Authority shall give due notice
of sanction of the proposal under Sub-rule (1) and specify therein the date
within which the lump sum payment has to be made. If the party applies for compounding
the payment of betterment charge and the Planning Authority do not agree
regarding the lump sum, the recovery shall be made in regular instalments. A register showing the assessment and
collection of betterment charge shall be maintained in Form No. IV. It shall be
divided into parts, one part being allotted to each scheme. In each part, a
separate page shall be allotted to each property liable for betterment charge. (1)
In cases specified in Sub-section (4) of
Section 71, the Planing Authority shall within the time, if any limited by the
scheme, file before the arbitrator a claim in Form No. V. (2)
The arbitrator shall give notice to the owner
of every property in respect of which such claim is made and to the Planning
Authority and to any other person or authority who in his opinion, is
interested therein of the day or days on which he will hold an enquiry in
respect of- (a)
The liability of the land to a betterment
charge; and (b)
The value of the land on the date of the
Notification under Section 47. (3)
The arbitrator shall enter the particulars of
the proceedings before him in columns (5) to (10) of a register in Form No. VI. (1)
A party who desires the attendance of any
witness before the arbitrator shall submit to the arbitrator a list in Form No.
VII of the persons whose attendance be required stating the full name,
residence and description of each person and whether he is required to give
evidence or to produce any document, and in the latter case specifying the
date, if any, and the description of the document so as to identify it and
shall with such list deposit in the arbitrator's office the fee for the service
of summons specified in Sub-rule (2) and the total amount of allowance to which
the said persons would be entitled for travelling when summoned as witness by
the Court of Small Causes. (2)
The fee for the service of summons on a
witness or of a notice on a party shall be twenty-five paise. (a)
All notices required to be served upon or
given to any person under Rule 60 or 61 shall be served as early as may be in
the manner laid down in the Code of Civil Procedure, 1908, for the service of a
summons on a defendant. (b)
The arbitrator shall give to all persons
affected by the Scheme a reasonable opportunity to state their views and shall
take such views, if any into consideration before coming to a decision. (c)
The arbitrator shall communicate his decision
to the parties concerned by registered post or in such other manner as he may
find convenient. (d)
Where a minor or a person of unsound mind is
party to a proceeding before the arbitrator, the procedure laid down in Order
XXXII of the First Schedule to the Code of Civil Procedures, 1908 shall be
applied. All notices, proceedings and decisions
of the Arbitrator shall be issued with a seal affixed thereon as follows
-"Arbitrator Scheme for Town Planning". The Planning Authority shall adopt the
market value decided and communicated by the arbitrator under Rule 62(c) and
fill up the assessment register and issue fresh notice of receipt of the
decision of the arbitrator. (1)
Where after the publication of a Notification
under Section 47 the title of any person in respect of any premises within the
area covered by such Notification is transferred, the person whose title is
transferred and the person to whom the same is to be transferred shall, within
three months after the execution of instrument of transfer or after its
registration if it be registered or after the transfer is effected if no
instrument be executed, give notice of such transfer to the Chairman of the
Planning Authority or the Special Planning Authority as the case may be. (2)
Where after the publication of a Notification
under Section 47 the owner of any lands within the area covered by such
Notification dies, the persons to whom the title of the deceased shall be
transferred as their successor-in-interest or otherwise shall give written
notice of such transfer to the Chairman of the Planning Authority or Special
Planning Authority within one year from the date of death of the deceased : Provided that in case of dispute all
the heirs and successor-in-interest may give such intimation to the Planning
Authority who shall show the land in question as disputed till decided by
competent authorities. (3)
It shall be the duty of such person to intimate
in writing the Planning Authority as soon as the ownership has been determined
by competent authority and on receipt of such intimation such land will be
shown as if it had been owned by such heirs or successor-in-interest as the
case may be and the owner shall be liable in all respects for that land. (4)
Every person who makes a transfer as
aforesaid without giving such notice to the Chairman of the Planning authority
shall, in addition to any other liability which he may incur through such
neglect, will continue to be liable for payment of the betterment charge which
may be assessed on the lands transferred until he gives notice or until the
transfer shall have been recorded in the register of the Planning Authority but
nothing in this Rule shall be held to affect- (a)
the liability of the transferee for the
payment of the said charge, or (b)
the prior claim of the Planning Authority
under Sub-section (2) of Section 74. The Planning Authority shall recommend
to the State Government while submitting any improvement scheme for sanction of
a list of land used exclusively for philanthrophic purposes, for exemption from
levy of betterment charge and State Government may exempt such lands from levy
of the betterment charge as it considers fit in each case. CHAPTER VIII ZONING
AND CONTROL The Planning Authority may prescribe
along with the Master Plan with the prior approval of the State Government or
at any time of the approval of the Master Plan any or all of the following
matters- (a)
necessary use of land and building;' (b)
non-conforming use of land and building; (c)
may prohibit modification of any existing
building by way of addition or alteration or any other change in the roof,
window, door, sanitary or drainage system in any respect whatsoever : Provided that opening of a window and
providing inter-communication doors or raising the height of the compound wall
or transparent washing, painting, etc., necessary for maintenance of building shall
not be considered as material alterations; (d)
may prohibit conversion of dwelling house to
a shop, warehouse or factory or from one dwelling house into more dwelling
houses and vice versa or conversion of a building used or intended to be used
of rone purpose such as shop, warehouse or factory into one or another purpose; (e)
may prohibit construction for a second time
or subsequent times of a building or a part of a building after demolishing it
in the same plan previously sanctioned; (f)
may classify lands in the Master Plan to
separate zones indicating the lines of development; (g)
may prohibit the use of lands in a particular
zone for one or other purposes and specify the use to which the lands shall be
put; (h)
may specify a period during which the
existing non-conforming use of a building or landing the Master Plan area shall
conform to use prescribed in the Master Plan; (i)
may prescribe minimum plot sizes for
different zone; (j)
may prescribe off street parking space; (k)
may prohibit any manufacture, trade and
industry or any other use detrimental to a neighbourhood by reason of smoke,
odour, fumes, dust, vibration, noise or other causes in a particular zone; (l)
may prescribe for any existing or proposed
public road, a building line or road alignment or both; (m)
may, from time to time, prescribe a fresh
building line in substitution for any line or road alignment or both or any
part thereof; (n)
may prohibit without the prior approval of
the State Government construction or reconstruction of any building or portion
thereof within the building line or road alignment prescribed under Sub-rule
(1) or (m); (o)
may prescribe regulation in respect to any
matter necessary for planned development of the area or region under its
jurisdiction. CHAPTER IX ACCOUNTS TO
BE KEPT BY THE PLANNING AUTHORITY Every Planning Authority shall maintain in Form No. Vlll on account of
its transaction relating to Town Planning Two sections, namely 'Revenue' and
'Capital'. The accounts shall be kept separately for each of the schemes
undertaken by the Planning Authority. A summary of the accounts of the Planning Authority for any year shall
be submitted to the State Government through Director of Town Planning not
later than the 1st June of the year following. The items of expenditure which shall be debited and the item of receipts
which shall be credited to the Revenue Section of the accounts shall be as
follows:- (I) Items of expenditure (a)
Salary of
staff employed for schemes in general under this Act. (b)
(1) Cost of
maintenance of separate establishment for collection of rents and other
proceeds of land. (2) Allowances, pensionary contribution and cost of conveyance or hire
of vehicles for the officers and servants appointed for the preparation and
execution of improvement scheme and for officers of the Tribunal. (3) Survey charges - (4) Contingencies and equipment renewals. (5) Rates and taxes imposed under the Orissa Municipal Act, 1950. (6) Fees levied on licences and permission in connection with schemes. (7) Interest on loans. (8) Stationary, Printing and Notification expenses and cost of
preparation of maps and maintenance and records and registers. (9) Repayment of loans (sinking fund charges) (10) Compensation for injurious affection. (11) Other payment nor chargeable to capital account. (II) Items of receipt (1)
Rent of
lands included in schemes (2)
(a) Ground
rent (b) Premium on lease not exceeding 40 years (3)
Produce of
lands (4)
Betterment
charges and interest on betterment charge, etc. (5)
(a) Fees
levied on licences and permission in connection with schemes, (b) Duty under Indian Stamp Act, 1899 (6)
Government
grants (7)
Contribution
from:- (a)
Government
or Government Department (b)
Municipal
Funds (c)
Other local
authorities. (d)
Private
persons. (8)
Interest on
investments (9)
Law charges
recovered. (10)
Sundry
receipts in connection with schemes including sale proceeds of copies of maps
and schemes. (11)
Other
receipts not creditable to capital account. The items of expenditure which shall be debited and the item of receipts
which shall be credited to the capital section of the accounts shall be as
follows :- (I) Items of expenditure (1)
Cost of
acquisition of land, building, etc. under schemes (2)
Cost of
works of improvement provided in schemes. (3)
Construction
of buildings and execution of work otherwise than under the scheme. (4)
Investments (5)
Advance made (6)
Advance
made. (7)
Miscellaneous. (8)
Cost of
special surveys required for or under particular schemes. (9)
Cost of
arbitrator including his staff and contingencies. (10)
Expenses of
enforcement under Section 150. (II) Items of receipt. (1)
Sale
proceeds of lands, buildings and equipment or other movable property. (2)
Loans (3)
Investments
realised (4)
Contribution
from Municipal funds (i)
General
Account ordinary. (ii)
Elementary
Education Fund (iii)
Water and
Drainage Fund (iv)
Lighting
Accounts (v)
Remunerative
enterprises (vi)
Any other
account (5)
Recoveries
and advance (6)
Premium on
leases exceeding 40 years (7)
Recoveries
of the expenses of enforcement under Section 150. The surplus of receipts over expenditure if any, in the Revenue Section
of the account at the end of a year, shall be shown as a balance under the
Revenue Account, appropriation being made to the capital account whenever
circumstances require such appropriation. Separate demand and collection registers shall be maintained in Form IX
for each of the following items of receipt:- (1)
Rent of
lands included in schemes (2)
(a) Ground
rent (b) Premium on leases (3)
Produce of
lands (4)
Interest on
betterment charges (5)
Fees levied
on licences, etc. (6)
Interest on
investments (7)
Investments
realised (8)
Recovery of
advances The register shall be rewritten annually during the last quarter of each
year. Careful comparison must then be made of the entries relating to the
demand columns 1 to 5 in old and new registers and the total of the first
quarter brought out by addition shall be proved with the figure arrived at by
adding to and deducting from the demand of the last quarter of the previous
year the increases and decreases in the Mutation Register of the Municipality.
The Chairman shall sign the register in token of verification. For all moneys received by the Planning Authority, receipt shall be
given in Form X. The total amount received shall be written in words both on
the receipt itself and on the counterfoil. When money is realised not in cash
but by recovery from a payment made on a bill setting forth full particulars of
deduction receipt shall be granted to the fact of recovery having been made by
deduction and shall be clearly recorded on the receipt. The receipts should be
signed by the Chairman or any person authorised by him. The forms shall be bound in books containing one hundred forms each and
they shall be consequently numbered before the book is brought into use. Each case of collection, or remission shall be posted daily in the
demand and collection register in Form IX and the Chairman shall be responsible
for seeing that the postings of collection or remission of taxes in that
register The Chairman or any office authorised by him shall keep the stock of
receipt books in safe custody and under lock and key and they shall only be
used under his orders. Receipt books shall be machine numbered. Before receipt book is brought into use the number of forms contained
therein shall be counted and the result recorded in a conspicuous place in the
book over the signature of the officer-in-charge of the book, counterfoils of
these receipt books shall be kept in his personal custody. Duplicate or copies of the receipt shall not be issued on the allegation
that the originals have been Iost or destroyed. If necessary a certificate may
be given stating the date and the amount received from the persons concerned
specifying the account head. An account of receipt books should be kept showing the number and date
of receipt books issued for use. The Cashier shall maintain a cash book in Form No. XI in which he shall
enter immediately all sums received by him on account of the Planning
Authority. The entries shall be in full detail-of names and particulars with
reference to the original copies of the receipt forms in Form No.X and the
demand and collection register maintained in Form No.IX. The detailed headings
for classification of the receipts shall be according to the sources of income.
The entries made under each column of receipt in the Cashier's cash book shall
be transferred to the account's Cash Book in Form No.XXI and be classified in
the abstract register of receipts in Form No.XXII. When a remittance is to be made to the Treasury, a line shall be drawn
across the cash book and the various money columns shall be totalled. The
addition of the entries in the column "Total of each Item" shall give
the total of the remittance and subsidiary cash columns shall show the totals
of the various heads of revenue. If any money is received after the remittance
for the day has been made to the Treasury, it shall be entered below the total
thus struck, but the date in column 1 shall be the actual date of receipt and
not of remittance. The Chairman or any officer authorised by him shall once at least in a
month examine the Cashier's Cash book, together with the pass book, so as to
satisfy himself that all money received has really been remitted to the
Treasury without delay and that the balance with the cashier is not in excess
of the security and that he always remits to the Treasury the whole and not
part of the day's receipts, and he shall initial the cash book in token of
having made this examination. Transactions With Treasury (1)
All sums
received on account of the Planning Authority funds shall be paid into the
Treasury. (2)
all moneys
received on account of the Planning Authority shall be remitted intact to the
Treasury as often as can be conveniently managed, and shall on no account be
appropriated towards expenditure. When money is remitted to a Planning Authority by means of Post Office
money-orders or when the amounts of money-orders issued by a Planning Authority
are returned unpaid they will in accordance with Post Office Rules on the
subject, be sent by the Post Office for payment direct to the Treasury Officer
for adjustment of the amount by book transfer to the credit of the Planning
Authority Fund. An advice list with coupons and acknowledgements attached will
be sent on the same day by the Treasury Officer to the Planning Authority in
token of the adjustment having been made. All moneys paid into the Treasury to the credit of the Planning
Authority shall be accompanied by a chalan in the appended Form No. XII. The chalan shall be in duplicate. The second part shall be retained by
the Treasury Officers and the original or counterfoil shall be received by the
Treasury officials and brought back to the Planning Authority office by the
person sent with the remittance. The details of each remittance classified according to the different
heads of revenue shall be mentioned in the Cashier's Cash Book (Form No. XI).
The chalans for remittances by the Cashier shall, therefore, record only the
name of the Planning Authority on account of which the money is sent to the
Treasury and details of the notes and coins of which the remittance is
composed. A pass book will be supplied by a Treasury Officer to Planning
Authority. This book should be sent to the Treasury on the 10th and on the last
working day of each month and on any other day on which the Chairman may wish
the posting to be made in it. If the books are not sent to the Treasury on
these days, the Treasury Officer should call for them immediately. The receipts
and the payments as they appear in the Treasury accounts are recorded in it and
on the last working day of the month the account in it is balance and signed by
the Treasury Officer, the balance being shown in words as well as in figures. The
daily balance or the balance after each transaction as worked out in the
Treasury records need not be shown in the pass book. It should be noted that
the entries in the pass book should be made only at Treasury and not in the
office of the Planning Authority. The book should be returned as soon as the
entries have been made in them on the day of receipt or the next opening day of
the latest. At the close of each month the balance in the pass book shall be struck,
the amount being written in words and signed by The Treasury officer of the
nearest Government Treasury. Payment Orders and Payment of Claims Claims against a Planning Authority shall ordinarily be discharged by
the cheques drawn upon the banker or on the Treasury. The Planning Authority may authorise advance to the Chairman or any
other officers of a specified sum of money as an impreset to meet party
expenditure. Similar advances may also be made to institutional or other
Planning Authority institutions connected with the scheme provided that the
amount of any such advance shall not exceed Rs. 200 (two hundred) at a time and
no second advance will be given unless the previous advance has been adjusted. No payment exceeding Rs. 20 (twenty) on any one item shall ordinarily be
made from the imprest. Every bill or other claims for payment shall be presented in the first
instance to the Chairman or any other officer authorised by him. After check by
the accountant if the bill or claim is found correct and in order, a payment
order shall be endorsed on the bill presented by the persons who prefers the
claim. The payment order shall except as otherwise provided in Rule, run as
follows "Pay (Rs.)" the amount being written in words as well as in
figures and the order shall be signed by the officer authorised the Chairman if
the amount does not exceed Rs. 1,000 (one thousand) orders for the payment of
sum of money in excess of Rs. 1,000 (one thousand) shall be signed by the
Chairman or the officer authorised by him. The Officer signing the pay order
shall satisfy himself that the claim is just and actually due to the party. If the bill is to be paid out of the permanent advance the Chairman or
the officer authorised by him shall before signing the payment order, see that
the bill as stamped with the words "Paid in cash" in conspicuous type
and shall then make it over to the accountant for payment. If the bill is to be
paid by cheque it shall be made over to the accountant and shall be stamped
"Paid by Cheque No." in conspicuous type. In the latter case the
amount shall be entered, as soon as the cheque is signed in the appropriate
column of the cash book of the Planning Authority (Form No. XXI). The Chairman shall see that every payment made either in cash or by
cheque is covered by a receipt stamp if necessary, and signed by the person to
whom the money is due and to whom it has actually been paid. (1)
All claims
which are preferred and accepted shall be paid at the earliest possible date.
Every bill presented shall entered in the register of bills in Form XIII. At
the close of the year the unpaid amounts shall be shown in the column
"Balance" and the reason for non-payment noted in the remarks column
of the register. The balance outstanding on the 31st March shall be carried
forward in detail to the register of bills for the next year. (2)
All orders
for supplies for works other than those for which formal agreement have been
taken, shall be entered in an order book in Form No. XIV. This will ensure a
complete record of the liabilities in cases which the bills may not have been
presented. The salary bill of the Planning Authority establishment shall be drawn
in Form No. XV and the certificate at the foot of the form shall be signed by
the Chairman or by any officer authorised by him. When pay is drawn for a
portion of a month only, the rate at which it is drawn and the number of days
for which it is claimed shall be stated either against the name of the
employees in the body of the bill or in a note at the foot of the page. When
any employee is absent from duty and acting arrangements are made in
consequence of his absence, the absentee statement in Form No. XVI shall be
filled in and enclosed to the bill duly signed by the Chairman or any Officer
authorised by him. Pay not distributed shall be refunded by short drawal in the next
monthly pay bill. To the first bill in which periodical increment is drawn by any officer,
an increment certificate in Form No. XVII shall be appended. The pay bill of all temporary employee, who are entertained under
periodical sanction shall be billed for separately in the same form (Form No.
XV) the sanction being quoted therein. Arrear pay shall be drawn not in the ordinary monthly bills but in a
separate bill with a quotation of the bill from which the charge was omitted or
withheld or on which it was refunded by deduction or of any special order
granting a new allowance. Such bills may be presented at any time and may
include as many items as necessary but they shall be supported by a certificate
that such amount was not paid before. When the bills are paid the number and the date of the voucher shall be
noted on the original bill from which the charge was withheld or omitted or in
which it was refunded against the item concerned in order to prevent a claim
being entertained : The last payment of an employees pay shall never be paid until it has
been ascertained that there are no demands outstanding against him. A
certificate to this effect signed by the Chairman shall be attached to such
bill. Every employee of the Planning Authority shall give a receipt in the
appropriate column on the bill for the sum paid to him and shall in the case of
sums exceeding Rs. 20 (Rupees twenty) affix a revenue stamp before signing. The
cost of such stamp must be borne by the person who received the money and not
by the Planning Authority. One bill, whether for establishment or other charges, shall ordinarily
only contain details of charges to be taken against one of the budget heads. If
in any case a bill be presented which contains charges against more than one
head, the accountant shall endorse in red ink on the bill itself, above the
payment order, the details of the apportionments of the charges. These details
shall also be shown in the cash book (Form No. XXI) in the column "head of
account in abstract register". All bills and vouchers that have been paid shall be numbered
consecutively for each month in order of payment shall be stamped
"paid" and shall be pasted in a guard file. Sub-Vouchers for payments made out of the office impress shall be filed,
separately and shall be attached to the vouchers for recoupment a memorandum
referring to this voucher being placed in the guard file. Permanent Advance Account Whenever the Planning Authority shall decide that a permanent advance is
to be granted to the Chairman or other officer for the payment of petty charges
the following procedure shall be adopted. On first receiving or taking charges
of the permanent advance the holder shall sign an acknowledgement in these
terms "I acknowledge to have in my possession, a permanent advance of Rs…(Rupees …) which sum
is due from to the Planning Authority and I am personally accountable for the
amount." A similar acknowledgment shall also be given by the holder on the first
working day of each financial year. The permanent advance, when first drawn, shall be shown in cash book
under the head "Advances" and shall be debited to the holders account
in the advance ledger (Form No. XVIII). There shall be no further entries in
the ledger account until the advance is finally repaid. If the amount originally
fixed for the permanent advance is subsequently increased or decreased by the
Planning Authority the Original advance shall be repaid and a fresh advance
drawn. The Chairman or other holder shall make payments from his permanent
advance from time to time as may be required and for each payment he shall
obtain and hold a bill receipted by the payee or in the case of petty office
expense a written detailed statement of the sums spent. The bills or statement shall be numbered consecutively enfaced or stamped
"paid in cash" and entered in the expenditure column of the permanent
advance account (Form No. XIX) the classification of the charges being
carefully entered in the column provided for the purpose. The permanent advance may be recouped whenever necessary and it must
always be recouped on the last working day of the month, except when the
expenditure falls below Rs. 20 (Rupees twenty) for which no cheques can be
drawn upon the Treasury. The procedure of recoupment shall be as follows : The Chairman or other officer holding the advance shall compare the
Sub-vouchers with entries in the permanent advance account. He shall defence
them by stamping them "Cancelled" so that they cannot be used again.
He shall told and initial the column "amount of Sub-voucher" in the
permanent advance account and also the amounts in the classification columns,
the gross total of which shall agree with the total of the column "Amount
of Sub-voucher" in the permanent advance account and also the amount in
the classification columns, and gross total of which shall agree with the total
of the column amount "amount of Sub-voucher" and shall rule a red ink
line across the page. The voucher for recoupment shall then be drawn out in Form No. XX, and
it shall be enfaced with the usual payment order in the form prescribed in Rule
103. The Chairman shall draw out a cheque in his own favour or any other
officer holding the advance for the amount and he shall initial in the
recoupment columns of the permanent advance account register. The recoupment shall always be for the total expenditure from the last
recoupment to date so that the balance in hand after recoupment will always be
the full amount of the permanent advance. On serial number should be given to all the Sub-vouchers for the entire
financial year. Cheque books to be used for drawal on a Treasury to the be supplied for
the officer-in-charge of the Treasury Cash Book, shall bear a number which
shall be repeated upon each cheque contained in it, together with the
consecutive number of the cheque, and the drawing officer shall notify to the
Treasury Upon which he drawn the number if the cheque book which he from time
to time brings into use. Outside the book there shall be instructions to keep
it under lock and key in the personal custody of the drawing officer who, when
relieved, shall take a receipt for the correct number of cheques made over to
the relieving officer a specimen of whose signature shall at the same time be
forwarded to the Treasury concerned : Provided that Planning Authority having transaction with Bank or branch
Bank used as a Government Treasury may use the cheque Books prescribed by such
Banks. On receipt of a cheque book from the Treasury the Chairman or the
Officer authorised by him shall count the cheques, and shall record on the Bank
of the cheque book that "This cheque book contains… Forms". The cheque book shall remain in his personal custody. The cheque book in use may be made over to the accountant whenever
required, but it shall be returned before the office is closed for the day. The
Chairman shall satisfy himself periodically that all unused cheques are in the
book and that none have been surreptitiously extracted. No cheques shall be signed unless required for immediate delivery to the
persons to whom the money is to be paid nor until the bill, which it will
discharge, has been presented in a complete form examined and pass for payment
in accordance with Rule 93 and stamped "Paid by cheque No… "The No… and the
date of cheque drawn should be recorded by the drawing officer. Every cheque shall be drawn in English in favour of the person to whom
the money is actually to be paid and no cheque shall be drawn in favour of one
person for payment to a third party. The exception permitted to this Rule are
in the case of a cheque issued (a) for a sum of money distributable as pay or
wages among a number of Planning Authority employees, and (b) for a sum of
money due to a person residing outside the area of the Planning Authority in
which the Treasury is situated with which the Planning Authority banks, in such
cases the cheque shall be drawn in favour of the Chairman or any officer
authorised by him who will in case (a) endorse the cheque to a named individual
by whom the actual distribution is to be carried out and in case (b) cash the
cheque himself and forward the sum by insurance or bank drafts or money orders
to the payee. The amount of every cheque drawn shall be written in the words as well
as in figures both on the cheque itself and on the counterfoil and the counterfoil
shall be initialed by the authorised person or persons who sign the cheque. The signing of cheques shall be regulated under provision of Section 111
of the Act. If a Planning Authority is situated in a subdivision and Banking at a
Sub-Treasury requires money to be paid at the District Treasury, a Cheque may
be drawn for the amount upon the Sub-Treasury with a request that an order may
be issued for the payment of the amount from the District treasury or vice
versa. When a signed cheque is cancelled it shall be enforced or stamped
"Cancelled" by the Chairman and shall be destroyed by the Government
auditor as soon as the accounts for the month in which the cheque was drawn,
have been audited. The fact of cancellation be noted in red ink under the
initials of the Chairman upon the counterfoil and also across the passing
orders which has been enfaced upon the vouchers. If the cheque to be cancelled
is not in the drawer's possession, he must promptly address the Treasury
Officer to stop payment of the cheque, and on ascertaining that the payment has
been stopped shall made the necessary entries in the account. If the cheque is cancelled before the cash transactions of the month in
which it was issued have been totalled, the entry in cash book and also in the
abstract register shall be strucked out in red ink under the initial of the
Chairman or any officer authorised by him, wherever, the abstract register has
been totalled the amount of the cheque shall be credited it the cash book as a
miscellaneous receipt and if the correction is made in the year in which the
cheque was issued deduct entries shall also be made in the adjustment register
under that head and the head of expenditure to which it was originally charged. Cheques are current for three months only. After the expiry of that
period payment shall be refused at the Treasury and the person in whose favour
the cheque was drawn shall therefore, produce it before the Chairman to be redated.
No fresh cheque shall be issued but the lapsed cheque shall simply be redated
and the alteration initialled by the Chairman. A note of the fact of redating
shall be entered in the cash book against the original transaction and upon the
counterfoil of the cheque itself. The alteration will in no way affect the
accounts, and no further entries shall be made. If a cheque drawn is deported as lost the Chairman shall address the
Treasury Officer concerned and obtain from him a certificate in the following
Form- "Certified that cheque No… dated… for Rs… reported by the Chairman of Planning Authority to have been drawn on
this Treasury in favour of… has not been paid, and will not be paid if produced hereafter". The Chairman shall on receipt of the said signed certificate enter the
fact of loss, cancellation and issue of a fresh cheque against the original
entry in the cash book and in the relevant counterfoil of the original cheque. Cash Book The cash book of the Planning Authority shall be kept in English in Form
No. XXI by the Accountant. It shall be a substantially bound volume containing
sufficient number of pages to cover at least one year's transactions, provided
that in a Planning Authority where the transactions are heavy two or more
volumes may be maintained for recording transactions of one year. Each volume
shall be carefully paged in print before being brought into use. As soon as the pass book is received back from the treasury, (See Rule
85) the Accountant shall compare and verify the entries in it with the
duplicate chalans and with (the cashier's cash book to ensure that all
remittances have been duly brought to account in the Treasury and the
Accountant shall then write up the receipt side of cash book (Form No. XXI)
from the chalans and the cashier's cash book. In writing up his cash book the Accountant shall not only transcribe the
totals under the various account headings in the cashier's cash book into his
cash book but at the same time he shall check the compilation of the account
and test the accuracy of the amount and the classification of the items. The payment side of the cash book shall be posted from the details of
the vouchers and of the cheques drawn. The amount of each cheque shall be
entered as soon as the cheque is signed by the Chairman. The cash book shall be balanced at the close of every month and signed
by the Chairman or any officer authorised by him in token of the correctness of
every entry made therein. The balance brought out shall be stated both in words
and figures and shall be agreed with the balance shown in the pass book of
Planning Authority thus: Balance as
per cash book Rs. P. Add-Cheques
drawn but not yet cashed Rs. P. No…………… ………… No.................... ………… .- Balance as
per Pass Book ………… Abstract Registers of Receipts and Expenditures All the entries on the receipt side of the cash book (Form No. XXI)
shall be posted one by one direct from the cash book into the abstract register
of receipts (Form No. XXII) and all the entries on the payment side of the cash
book shall be similarly posted into the abstract register of expenditures (Form
No. XXIII). When transactions under any head are very numerous two or more columns
may be opened with the same heading. Heading under which there can be no
transaction may be omitted. The abstract registers shall be kept in English and shall be posted as
often as may be convenient, but in no case shall it be posted later than ten
days after close or the month to which the account relates. The cash transaction in the abstract registers shall be totalled every
month and the grand totals of the different heads of receipts and expenditures
must necessarily be equal to and shall be compared by the Chairman or any
officer authorised by him with the total of receipts and payment in the cash
book (Form No. XXI) who shall initial the abstract registers in token having
made this comparison. Loss of Money by Embezzlement, Theft or Otherwise Whenever any loss of money, stores or other property by embezzlement,
theft, fire or otherwise, discovered, the Chairman shall forth-with report the
fact to the Examiner of Local Accounts, Orissa and to the District Magistrate
and shall after making a full enquiry with respect to such loss submit to the
said officers a complete report showing the total sum of money of the value of
stores or other property lost, the manner in which such loss occurred and the
steps taken by him to recover the money, stores or other property lost and to
punish the offender, if any. No money, stores or other property lost by embezzlement, theft, fire or
otherwise shall be written off from the account except with the sanction of the
Government: Provided that the Planning Authority shall be competent to sanction the
write off of loss of money or the value of stores or property not exceeding Rs.
1,000 subject to the following conditions : (1)
That the
loss does not disclose a defect of system the amendment of which requires the
order of Government, and (2)
that there
has not been any serious negligence on the part of any individual officer or
officers which might possible call for disciplinary action or in respect of
which action could be taken under Section 9 of the Orissa Local Fund Audit and
Accounts Act, 1948 [Orissa Act V of 1948]. Advances All moneys advanced to contractors or other individuals under whose
personal superintendence a work is being executed, all sums, paid without
proper vouchers, the amount of the permanent advance and any other advance that
may be made, shall in the first instance, be charged to the head
"Advances" and entered in the advance ledger (Form No. XVIII). A
separate account shall be opened in this ledger, for each person to whom an
advance has been given and this account shall be credited with the amount of
any repayment that may be made. Advances for works to be carried out departmentally shall not be paid
for the full sanctioned cost of work, but shall be restricted to the amount
actually necessary to meet immediate payments and as soon as this amount is
exchanged it can be recouped by submitting detailed bills for the expenditure
incurred. Save in exceptional cases, and with special sanction the Chairman : (a)
an advance
shall not be drawn unless it is need for immediate disbursement; (b)
the whole
amount of an estimate in respect of a given work shall not ordinarily be
advance in one lump sum; (c)
a second
advance for any works shall not be granted until the first advance has been
accounted for; (d)
an advance
granted for one purpose shall not be delivered to other purposes; (e)
money shall
not be advanced unless there is reason to believe that the work for which the
money is required will be completed and paid for within the financial year; (f)
advances
shall be regularly and promptly adjusted; (g)
any unspent
balance of an advance shall be immediately refunded. In the case of advances made to contracts or others for the execution of
works, the account shall be credited with the actual value of the work done
upon receipt of detailed bills and proper vouchers for the expenditure incurred
out of the advance. The different accounts in the advance ledger shall be balanced quarterly
and signed by the Chairman or any officer authorised by him. He shall at the
same time satisfy himself that steps are being taken to recovery adjust
advances which have been outstanding for more than three months. Deposit All sums of moneys received by way of security deposit from contractors
or others and all sums received which are not the property of the Planning
Authority and have been placed with the Planning Authorities for a temporary
period only shall be credited to the head "Deposits" received in the
abstract register of receipts (Form No. XXII) and shall be entered on the
credit side of the deposit ledger (Form No. XXIV). As in the advance ledger, a
separate account shall be opened for each depositor, and the accounts shall be
balanced quarterly and signed by the Chairman. When deductions (Usually 10 percent of the total amount of the bills))
are made from the bills of contractors as security for the due performance of
work in the future, the bills shall be passed by the Chairman or the officer
authorised by him as the case may be for the full amount due on the bill but
only the next amount paid shall be entered in the cash book (Form No. XXI). The
amount deducted as security shall be brought into the Planning Authority's
accounts and into the ledger of deposits (Form No. XXIV). Quarterly and Annual Accounts At the close of every month the totals under the various heads of
account recorded in the abstract registers (Form Nos. XXII and XXIII) shall be
entered in English in the separate registers (Form Nos. XXV and XXVI) against
the corresponding heads under the appropriate months. As soon as possible after the close of the year and not later than the
15th April, following the totals of the receipts and expenditure of the year as
worked out in the latest columns of the register (Form Nos. XXV and XXVI shall
be posted into the annual account in Form No. XXVII). Registers of Security Deposits other than cash Security deposits in cash shall be entered at once in the cash book
(Form No. XXI) of the Planning Authority and the deposit ledger (Form No. XXIV)
and paid into the Treasury like Revenue. All other terms of security, such as
Government paper, bonds for landed property and the like shall be recorded in a
register in Form No. XXVIII. When the security is surrendered the depositor
shall give a receipt in the column provided for the purpose. Investment (1)
A register
of Government or other security held by the Planning Authority as its property
should be maintained in Form No. XXIX. This will show all investments belonging
to the Planning Authority, the purpose for which Cash is held being stated in
the column provided for the purpose and the orders of Government, if any, being
quoted against each. No investment should be written off this registers unless
disposed of absolutely by sale or otherwise. Securities merely made over to the
Accountant-General for the sale custody should not be written off. The total
amount of the securities held in trust by him and kept in vested, should be
verified annually in January of every year if they are in the safe custody of
the Accountant-General. (2)
If they are
in the custody of the Chairman himself they should be verified by the auditor
at the time of audit. (3)
The above
register will also show the interest due and the realisation on account of it
from time to time. Care should be taken to see that the amounts due to be
realised on due dates and that there are no outstandings. Investments exempt
from income tax should be indicated in the remarks column of the register
together with the authority therefor. (4)
None of
these investments, other than those made out of the general balance, should be
disposed of except for the specific purpose for which they may have been made.
If any investments are made under the orders of Government, they should not be
disposed of without the sanction of Government. No portion of the general
balance of Planning Authority can be invested without the special sanction of
the Government who will decide as to the necessity for investment in each
instance with reference to the general principle that such investments are
permissible in the following cases only: (a)
When it is
proposed to create sinking funds for the repayment of debt. (b)
When some
large project in contemplation for which it may be desirable gradually to save
and invest a part of the proceeds of ordinary taxation. (c)
When no
large project is in contemplation and fund happens to receive a large windfall
from some other source than taxation and the Planning Authority has no
particular object to which it can be immediately applied. Loan Register The transaction in regard to any loan contracted by the Planning
Authority shall be recorded in Form XXX. To watch the appropriation of funds raised by loan to the purposes for
which the loan has been taken an appropriation register shall be kept in Form
No. XXXI. The expenditure shall be posted monthly from the appropriate register
and without sanction of government previously obtained, the balance shall not
be appropriated even temporarily to any object other than that for which the
loan was raised. Register of Land A proper record of all immovable properties in the possession of the
Planning Authority should be kept in Form No. XXXII. If any plot of land shown in the register is sold or otherwise
transferred from the possession of the Planning Authority the entry for it should
be struck off, and the facts in connection with the transfer shall be recorded
in the column for remarks under the initials of the Chairman or any officer
authorised by him. The register should be annually checked by the Chairman or any officer
authorised by him and attested with his signature and date. Receipts on Account of Planning Authority Rent of
Building, Land, Etc. Separate register in Form No. XXXIII shall be maintained to show the
details of each source from which periodical Planning Authority revenue is
derived for which there is a fixed monthly, quarterly, half yearly or annual
demand. The register shall show all demands duly arranged in serial order- (1)
On expired
leases of the previous year (2)
On unexpired
leases of the previous year (3)
On leases
granted for the current year The entries under (1) and (2) shall be taken from the register of the
previous year. In the former case, the demand due will appear in columns 8 and
10 and the later in columns 8, 9 and 10. The accountant shall fill up the
current year's register in respect of these demands in the manner indicated
above and lay it with the register for the previous year before the Chairman or
any officer authorised by him who after comparing the entries, shall place his
initials in column 14. In respect of (3) when the agreement with the lessees has been signed
and the security deposit paid the accountant shall fill up columns 1 to 11 and
post the amount in the deposit ledger (Form No. XXIV). He shall then put up the agreements, the register, the deposit ledger
and the chalans (For the cashier's book) before the Chairman or any officer
authorised by him who shall- (a)
Compare the
entries in columns 1 to 7 with the agreement, (b)
see by
reference to the chalans (or the cashier's cash book) that the deposits
(Columns 13) have actually been paid. (c)
place his
initial against the entries in the deposit ledger and in column 14 of the
register. When all the accounts, arrears, as well as current have been posted and
checked by the Chairman or the officer authorised by him column 10 of the
register shall be to talled and signed by him. The payments made in satisfaction of the demand shall be posted in
column 17. The entries shall be made by the accountant from the chalans (or the
cashier's cash book, if details are not shown in the chalans) and when all the
receipts have been posted, they shall be to talled and agreed with the credit
in the abstract register of receipts (Form No. XXI). When the posting of the receipts has been completed the register shall
be laid before the Chairman or any officer authorised by him who shall compare
the total for each month with the abstract register of receipts (Form No. XXII)
and as far as possible the details of the credits with chalan or the cashier's
cash book. He shall also carefully compare the credits with the particulars of
the demands and take necessary action for the recovery of settlement of the
outstanding. The security deposit which shall be one-fourth of the annual rental,
shall be taken in satisfaction of the demand for the last three months of the
year in which the lease expires, and shall be transferred by adjustment from
"Deposit" to "Rent" and entered in the register in column
17. Such credits in the register by adjustment may be made in red ink to
distinguish them from cash payment made during the same month. If any part of the deposit has been taken as a fine for non-fulfillment
of contract, the balance may be taken in part satisfaction of the demand during
the last three months of the year and if on the 31st March the deposit or
balance of deposit shall be more than that covers the demand, the balance shall
refunded in cash to the lease. But in no case can any sum be removed from
deposit and transferred to another head, except under the order of the Chairman
or any officer authorised by him, who shall at the time initial the debits made
in the deposit ledger. The Planning Authority shall submit the budget estimate approved by them
for the following year to State Government before the 31st December of the year
under Section 103 of the act in the prescribed pro forma which shall be in
Forms XXXIV and XXXV. The budget shall be accompanied by (a) a Schedule in Form XXXVI for each
major, minor and detailed heads in which shall be entered full details of the
estimated receipts and expenditure under that head, and (b) explanatory notes
showing, whenever necessary how the figures have been arrived at and
specifically explaining any new and important item of receipt or expenditure. In preparing the budget, provision shall be made for a minimum closing
balance, which shall not ordinarily be less than one-sixth of the aggregate expenditure
on account of establishment and fixed monthly charges for the whole year. A supplementary budget, if any under Section 106 in any financial year
shall be prepared by the Planning Authority in form Nos. XXXIV and XXXV and
shall be submitted to the State Government in the first week of January in that
year. The Supplementary budget estimates should be accompanied with full
reasons and justifications for supplementary grants and allocations of
expenditure, with facts and figures furnished in the explanatory notes required
under Rule 153. The Chairman of the Planning Authority shall be competent to
reappropriate such amount as may be necessary from one scheme to another and
within sub-head the minor heads subject to the conditions that the cost of any
scheme as originally sanctioned shall not exceed by more than 25 percent: Provided that no reappropriation from and to loan head shall be made.THE ORISSA TOWN
PLANNING AND IMPROVEMENT TRUST RULES, 1975
PREAMBLE
do not fall into arrears.