The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 210 NOTIFICATIONNo.B.13017/5/2013-HTE, the 13th May, 2014.In supersession of this Department’s Notification issued under Memo No.B.13017/5/2013-HTE dated 11.9.2013, the Governor of Mizoram is pleased to re- constitute the State Higher Education Council (SHEC) consisting of the following members :- Chairman:Pu R. Romawia, Hon’ble Minister, H&TE Vice Chairman:Pu H. Zothangliana, Parl. Secretary, H&TE Member Secreta ry:Dr. K.L. Pradhan Members:1) State Project Director, RUSA 2) Director, Higher & Technical Education 3) Prof. R.P. Tiwari, Deptt. of Geology, Mizoram University 4) Prof. Ramesh Sharma, Deptt. of Bio-Chemistry, NEHU, Shillong. 5) Prof. Sajal Nag. Deptt. of Hostory Assam University, Silchar 6) One Nominee of the Govt. of India (MHRD) 7) Pu H.Vanlalkeua, Former Joint Director, H&TE 8) Prof. Sangkima, Principal (Rtd), Govt. Aizawl College 9) Dr. Tawnenga, Principal, Pachhunga University College 10) Prof. Lalchungnunga, Principal (Rtd), Serampore College & President, MBSE 11) Dr. Vanlalhruaii, Principal, Institute of Advanced Studies in Education (IASE) 12) Prof. Vanlalchhawna, Deptt. of Economics, Mizoram University 13) Mr. Zochungnunga, Director (Rtd), H&TE 14) Dr. Vanlalringa Bawitlung, Govt. Lawngtlai College 15) President, Mizoram College Teachers’ Association 16) One representative from Mizo Academy of Science 17) One representative from Central Young Mizo Association 18) One representative from Mizoram Chamber of Industries The tenures of the members shall be fixed as follows :- A. Members with a term of 2 (two) years : 1. Representative of the Mizoram Chamber of Industries 2. Representative of Central Young Mizo Association 3. Representative of Mizo Academy of Science 4. President, Mizoram College Teachers’ Association 5. Dr. Vanlalringa Bawitlung, Govt. Lawngtlai College 6. Prof. Vanlalchhawna, Deptt. of Economics, Mizoram University B. Members with a term of 4 (four) years : 1. H. Vanlalkeua, Former Joint Director, Higher & Technical Education 2. Prof. Sangkima, Principal (Rtd), Govt. Aizawl College 3. Dr. Tawnenga, Principal, Pachhunga University College 4. Dr. Vanlalhruaii, Principal, Institute of Advanced Studies in Education 5. Prof. Lalchungnunga, Principal (Rtd), Serampore College & President, MBSE. 6. Mr. Zochungnunga, Director (Rtd), Higher & Technical Education C. Members with a term of 6 (six) years : 1. Director, Higher & Technical Education 2. Prof. R.P. Tiwari, Deptt. of Geology, Mizoram University 3. Prof. Ramesh Sharma, Deptt. of Bio-Chemistry, NEHU, Shillong 4. Prof. Sajal Nag, Deptt. of History, Assam University, Silchar 5. One nominee of the Govt. of India (MHRD) POWERS & FUNCTIONS: Strategy and Planning: 1. Preparing the State Higher Education Plan (Perspective Plan, Annual Plan and Budget Plan) 2. Providing state institutions inputs for creating their Plans and implementing them 3. Coordination between apex bodies, regulatory institutions and government Mo nitoring & Ev aluat io n: 4. Monitoring the implementation of State Higher Education Plan 5. Creating and maintaining the Management Information Systems 6. Compiling and maintaining periodic statistics at state and Institutional level. 7. Evaluating state institutions on the basis of norms and KPls developed under RUSA (the Coun- cil may, for its own use, develop additional norms as it sees fit). Quality assurance & Academic functions : 8. Faculty quality enhancement initiatives 9. Quality of examinations 10. Maintaining quality of Curriculum 11. Promoting innovation in research 12. Protecting the autonomy of state institutions 13. Providing approval to setting up new institutions/colleges 14. Accreditation reforms Ex-210/20142 Advisory functions : 15. Advising state government on strategic investments in higher education 16. Advising universities on statute and ordinance formulation 17. Funds managed by the SHEC will include funds from RUSA as well as the state share, both of which will flow through the state government 18. Determine the methodology for timely transfer of State’s share funds to institutions 19. Disburse funds to state universities and colleges on the basis of the State Higher Education Plan and transparent norms 20. The SHEC would be supported in turn by the Project Directorate (created by the State Gov- ernment) and State TSGs. They would report to the SHECs and will be directly responsible for management, coordination, implementation and monitoring of the project at the state/UT levels. 21. The State Higher Education Council shall be accorded Statutory Status by an Act of State Legisla ture with 2/5 yea rs. COUNCIL SITTING & QUORUM : 1.The existing council will nominate 3 new members every 2 years. 2.The Council must meet at least once every quarter. T he Quorum for the Council meetings shall be 1/3rd of the strength, including the Chairman and Member Secretary. K. Lal Nghinglova, Commr. & Secretary to the Govt. of Mizoram.Ex-210/2014 3 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 211 NOTIFICATIONNo.F.13017/51/2013-UD&PA, the 9th May, 2014.In exer cise of the powers conferred by the Ar- ticle 243-X of the Constitution of India, and in exercise of the powers conferred by Section 369 of the Mizoram Municipalities Act, 2007, the Governor of Mizoram is pleased to make the following Mizoram Municipalities (Properties Tax Management) Rules, 2014 for the assessment and collection of property tax in all municipalities, covering Municipal Corporations and Municipal Councils constituted in the State of Mizoram, following the unit area method ba sis whereby ensuring self-assessment methods of property taxation as shown in the annexure of the Notification. Government of Mizoram, Urban Development & Poverty Alleviation Department notified the 1st July, 2014 as the date on which the Mizoram Municipalities (Property Tax) Management Rules, 2014 shall come into force in the State of Mizoram. R.L. Rinawma, Principal Secretary to the govt. of Mizoram, Urban Development & Poverty Alleviation Department. Mizoram Municipalities (Property Tax Management) Rules, 2014 Preamble In exercise of the powers conferr ed by t he Article 243-X of the Constitution of India, and in exer cise of the powers conferred by Section 369 of The Mizoram Municipalities Act, 2007, the Governor of Mizora m is pleased to make the following Mizoram Municipalities (Property Tax Management) Rules, 2014 for assessment a nd collection of property tax in all municipa lities covering Municipal Corporations, Municipal Councils and Municipal Boa rds constituted in the State of Mizoram following the unit area method basis whereby ensu ring self-assessment methods of property taxation. Chapter – I: General Rule 1.SHORT TITLE, EXTENT, AND COMMENCEMENT (1)These Rules may be called theMizoram Municipalities (Property Tax Management) Rules, 2014. (2)It extends to the whole of Mizoram where municipalities have been constituted under The Mizoram Municipalities Act, 2007 (Act No. 6 of 2007), except those area or areas, which has been or ma y hereafter be declared as, or included in, a Village Council under the Provisions of any law in force in M izoram. (3)These Rules shall come into force with effect from on such date or dates and in such area or areas as the State Government may, by notification, appoint. Rule 2.DEFINITIONS (1)“Act” means The Mizoram Municipalities Act, 2007 (Act No. 6 of 2007); (2)“Advance Deposit of tax” means the advance deposit of tax payable in accordance with the provisions of Rule 22 of these Rules; (3)“Agricult ural land” means land which is used or is capable of being used for agr icultural purposes a nd includes land u nder homesteads occupied for residential purposes in connection with agricultural holdings and the expression “non-agricultural land”, shall be construed accordingly. (4)“Apartment” means and inclu des a part of property intended for any type of independent use including one or more floors ( on part or parts thereof) in a building or buildings intended to be used for residence including group housing on cooperative basis, office, practice of any profession or carrying on of any occupation, tra de or business or for other type of independent use and with a direct exit t o a public street, road, or highway or to a common area leading to such str eet, road or highway; (5)“Assessee for Property Tax” means any “person” or “legal entit y” by whom tax or any other sum is payable under Section 214 of the Act read with these Rules and includes— (a) every person in respect of whom any proceeding under the Act has been taken for the assessment of his property tax or of the property tax of any other person in respect of which he is assessable, or of the interest or penalty payable by him or by such other person, or of the amount of refund due to him or to such other person; (b) every person who is an a ssessee in default under Section 214 of the Act read with these Rules; (6)“Assessment” means assessment of annual property value (APV) of any vacant land, building, apartment or land appurtenant to any building or apartment, located within the municipal limit and the tax payable thereon under these R ules. Assessment includes “reassessment”; (7)“Assessment year for Property Taxation” means the period of twelve months commencing on the 1st day of April every year; (8)“Assessing Officer”, means a ny officer of the municipality authorized by the Executive Officer to exercise any of the powers and functions for the purpose of assessment, tax ma nagement, or collection of property tax under these Rules; (9)“Annual P roperty Value” (APV)means the annual value of a property for the purpose of property taxation determined in accordance to Rule 14 of these Rules; (10) “Appellate Tribunal” or “Municipal Appellate Tribunal” means the Appellate Tribunal constituted by the Sta te Government under Section 352-A of the Act; (11)“Best judgment assessment,” means the assessment taken up under Rule 34 of these Rules; (12) “Board” means and includes the State Property Tax Board created by Government vide Notification No. G.11023/4/2011-FMC, dated 6 September 2011 and if no State Property Tax Board is in existence, shall include the State Government exercising powers of the Board; (13) “Building” is as defined under Sub-section (5) to Section 2 of the Act; (14) “Charitable purpose” includes relief of the poor, education, medical relief, preservation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility: Provided that the advancement of any other object of general public utility sha ll not be a charitable pur pose, if it involves the car rying on of a ny activity in the nature of tra de, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other cons ideration, irrespective of the nature of use or application, or retention, of the income from such activity; (15) “Chief Executive Officer” means any officer appointed or designa ted by the State Government for any Municipality; (16) “Commissioner” means any officer appointed or designated by the State Government for any Municipal Corporation; (17) “Compound” is as defined under Sub-section (15) to Section 2 of the Act; (18) “Competent Authority” means any officer or committee appointed or designated by the municipa lity for any pr ovisions under the Act and these Rules; (19) “Covered Area” means the area immediately above the plinth level covered by the building (at all floors or levels) measured from the outside thickness of the wall of the building, but does not include the space covered by – (a) Temporary structure with floors, walls, and thatched with wood, bamboo, or GCI Sheet and specifically used for housing animals like cows, pigs, goats, dogs, poultry, and other similar creatures; (b) Garden, rockery, well and well structures, plant nursery, water pool, swimming pool (if uncovered), platform round tr ee, tank, fountain and bench; (c) Drainage, culvert, conduit, catch-pit, gully-pit, chamber, gutter, and the like; (d) Compound wall, gate, slide/swing door, ca nopy, and areas covered by chajja or similar projections and staircases which are uncovered and open at least on three sides and also open to the sky; and (e) All areas required for common services, i.e., lifts, sanitary pipe shafts open to sky, uncovered garages and other uncovered parking area, uncovered outside balcony and common (uncovered) entrance areas between flats/buildings, servant quarters, sub-station, pump house; Explanation: For canopied or covered balcony with parapets and railing ar ound the balcony, full area shall be considered for the definition of covered area. (20) “Company” means a body created and registered under the Companies Act, 1956 (Union Act No. 1 of 1956) and as amended from time to time; (21) “Commercial” or “Industrial” or “Non-Residential” purpose means such land and building or land, other than agricultura l land on which any business is carr ied out, shop is being run, workshop is established, tra de, office or business is being done, services are being offered, goods are being sold, or any other similar activities are being conducted or reserved for such activities; (22) “Co-operative society” means a co-operative society registered under the Co-operative Societies Act, 1912 (Union Act No. 2 of 1912) and as a mended from time to time, or under any other law for the time being in force in any State for the registration of co-operative societies; (23) “Department” or “Directorate” means the Urban Development & Poverty Alleviation Department, Government of Mizoram; (24) “Docu ment” includes a n electr onic record as defined in sub-Rule (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (Union Act 21 of 2000) and a s amended fr om time to time; (25) “Dwelling House” is as defined under Sub-section (22) to Section 2 of the Act; (26) “Executive Officer” is an officer as defined u nder Sub-section (26) to Section 2 of the Act; (27) “Eating House” is as defined under Sub-section (23) to Section 2 of the Act; (28) “Form” means a form appended to these “Rules”; (29) “Foundation” means that par t of the building structure which is in direct contact with the ground and which transmits load over it. The height of the building would be calculated from the “foundation” level; (30) “Government” or “State Government” means the Government of Mizoram; (31) “Government Records” shall include land revenue records, survey maps, satellite images, survey records, a nd any other recor ds, registers, and maps maintained by the State Government and/ or the municipality according to the Act and Rules framed there under. (32) “Governor” means the Governor of Mizoram; (33) “GCI” means galvanized corrugated iron; (34) “Half-yearly” refers to a period or block of six English calendar months from April to September and from October to March; (35) “House” is as defined under Sub-section (33) to Section 2 of the Act; (36) “House Number” means the number allotted to a house as part of a systematic neighbourhood level house numbering system by the municipality, other public private agency, or civic association. But a house number shall not include “property number” or “UPIN” as a llotted to a property by the municipality under these Rules; (37) “Hut” is as defined under Sub-section (34) to Section 2 of the Act; (38) “Land” is as defined under Sub-section (36) to Section 2 of the Act; (39) “Legal Representative” has the meaning assigned to it in sub-Rule (11) of section 2 of the Code of C ivil Procedure, 1908 (Union Act 5 of 1908); (40) “Masonry Building” or “Framed Building” is as defined under Sub-section (39) to Section 2 of the Act; (41) “Municipality” is as defined under Sub-section (41) to Section 2 of the Act; (42) “Municipal Valuation Committee” means the committee formed in pursuance of Rule 10 of these Rules; (43) “Mutation” means the process of change or alteration or substitution of the name of the previous owner into the name of the subsequent owner; (44) “Notification” means a notification as defined under Sub-section (42) to Section 2 of the Act; (45) “Occupier ” is as defined under Sub-section (44) to Section 2 of the Act; (46) “Ordinary Building” means a building construct ed with first class wooden posts, RCC posts up to the skirting level of the ground floor, wooden plank floor, bamboo or tile or sheet wall and thatched or GCI sheet roof covering; (47) “Officia l Gazette” means the Mizor am Government Gazette; (48) “Owner” is as defined under Sub-section (46) to Section 2 of the Act and may include any person or legal entity that is listed as the owner of the property in the Spatial Property Database, and includes his legal heirs, legatees, and successors in interest who may step into his shoes upon his death in terms of these Rules; (49) “Partnership firm” shall have the meaning assigned to it in the Indian Partnership Act, 1932 (Union Act 9 of 1932) and as amended from time to time, and shall include a limited liability partnership as defined in the Limited Liability Partnership Act, 2008 (Union Act 6 of 2009) and as amended from time t o time; (50) “Permanent Building” means a building (a) constructed with RCC foundation, column, beam, floor, roof, and brick walling, or (b) constructed with steel structural members; (51) “Person” for the purpose of these Rules includes, (i) an individual, (ii) a body constit uted for charitable purpose, (iii) a company, (iv) a partnership firm, (v) an association of persons or a body of individuals like trust and society, whether incor porated or not, (vi) an authorit y of the Central Government or State Government including public sector undertakings, and (vii) every artificial juridical person, not falling within any of the preceding class mentioned herein; (52) “Premises” is as defined under Sub-section (4 9) to Section 2 of the Act; (53) “Prescribed” means prescribed by these R ules made under the Act; (54) “Public Building” is as defined under Sub-section (53) to Section 2 of the Act; (55) “Property” means and includes any building, apartment, dwelling house, premises, hut, masonry building, or public building used for residential, institutional, commercial, industrial, charitable, mix of all purpose, or for any other purposes, and includes any vacant land having no structure, and land appurtenant to any such building, apartment, or other structure mentioned herein; (56) “Property Number” means the number allotted to each property by the municipality after notification of these Rules; (57) “Property Tax” means the property tax payable by the owner or the occupier, when calculated at a percentage of tax on the “annual property value” as determined under the Act read with these Rules calculated on la nd and building, land, building(used for residential, commercial purpose, a nd/or both purposes), but shall exclude any tax on agricultural lands, zoram chhiah or tolls on persons living within the State, land revenue that is levied by the Government under any other legislation in force; (58) “Public Worship Buildings” means a building used for religious and public worship purpose and for no other purpose; (59) “Quarter” or “quarterly” means a period or block of three English calendar months starting from April to June, July to September, October to December, and January to March; (60) “Rate” or “rates in force”, in relation to an assessment year for property tax, means the rates of property tax as prescribed under Rule 16 of these Rules; (61) “Regular assessment” means the assessment made under Rule 33 of the Rules; (62) “Residential” purpose means any land reserved for residential purposes or any building constructed for residential p urposes, which are being used for the residential purpose of human beings provided that it shall not include any building which is a hotel or lodge or mess and buildings which was constructed for the residential purpose but they are being used for other than residential purpose; (63) “Return” means the prescribed form appended to these Rules, which shall be submitted by the owner or occupier representing the owner of every “Property” wit hin the due date prescribed under these Rules, by making self-assessment of the annual property value and the property tax thereon, and the amount of property tax shall be deposited with the municipality; (64) “Rule” mea ns a rule of these Rules; (65) “RCC ” means reinfor ced cement concr ete; (66) “Schedule” means schedules appended to these Rules, forming a part of these Rules; (67) “Section” means section of the Act; (68) “Self-ass essment System” mea ns the system of assessment of Annual Property Value as per Rule 31 of these Rules under in which the assessee for property tax is required to declare the basis of his assessment of P roperty Annual Value, to submit a calculation of the ta x due, and to provide option of the manner of payment of the amount he regar ds as due; (69) “Semi-Permanent (semi-pucca) Building” mea ns a building constructed with RCC column footings, RCC columns, and RCC beams of pre-designed dimensions and specifications having timber flooring, brick/concrete block masonry wall up to the skirting level, AC Sheet or bamboo walling a bove skirting, timber roof truss with GCI sheet roofing; (70) “Spatial Property Database” means the geo-referenced property map with attributes that include property boundaries, owner ’s details, and other property characteristics as may be decided by the municipality, and such t hat the pr operty register shall be integrally linked to the geo- referenced property map; (71) “Special Buildings” means a building used for educational, assembly, institutional, industrial, storage, or for mixed occupancies of the aforesaid occupancies; (72) “Unit Area Value” means the per sq. ft unit value of a property situated in a particular area within a municipality, where the unit area values determined by the municipality; (73) “Unique Pr operty Identification Number” or “UPIN” means the identification code allotted to every person having a property identified within the jurisdiction of the municipality by the municipality; (74) “Ward” mea ns an administrative division of a municipality; (75) “Year” refers to a period of twelve English calendar months starting on 01 April and ending on 31 March; (76) Words and expressions used in these Rules but not defined shall have the same meaning as in the Act; Rule 3. PROPERTY TAX DIVISIONS, AUTHORITIES, THEIR APPOINTMENTS AND POWERS (1)Chief Controlling Authority (a)The Municipality shall be the Chief Controlling Authority in all matters relating to assessment, levy and collection of property ta x within the jurisdiction. (b)The municipality shall appoint such persons as it thinks fit to be property tax authorities. (c)Property Tax authorities s hall exercise all or any of the powers and perform a ll or any of the functions conferred on, or, as the case may be, assigned to such authorit ies by or under the Act and these Rules in accordance with such directions as the State Govern- ment or the Municipality may issue for the exercise of the powers and performance of the funct ions by all or a ny of those authorities. (d)Property Tax authorities shall have all the powers which ar e vested in a civil Court under the Code of Civil Procedure, 1908, while trying a suit in respect of the following matters - a.Discovery and Inspection, b.Enforcing attendance of any person and examining such persons on oath, c.Compelling production of t itles and documents concerning the property, d.Issuing commissions (summons) (calling witness to appear, conduct enquiry, receive statement, refer to valuation officer, etc.), (e)The State Government may, from time to time, issue such orders, instructions and directions to the municipality as it may deem fit for the proper administration of these Rules, and such authorities and all other persons employed in the execution of these Rules shall observe and follow such orders, instructions and directions of the State Government: Provided that no such orders, instructions or directions shall be issued i.so as to r equire any property tax authority to ma ke a particular assessment or to dispose of a particular ca se in a particular manner; or ii.so as to interfere with the discretion of the Executive Officer in the exercise of his appellate functions; (2)Power to create, alter, and abolish Property Tax Divisions, Circles:The Municip ality may, by notification in writing, divide the ar ea within their jurisdiction to which this Rules extends into one or more divisions and may similarly divide any division into circles. (3)Appointment of Property Tax Officers:The Municipality, may, within the laid down norms, by proper notification, appoint the following classes of officer s, namely; (a)Assessor a nd Collector of Pr operty Tax (b)Deputy Assessor and Collector of Property Tax (c)Field Ins pector(s) of Property Tax (4)Executive Officer, Assessor and Collector, Deputy Assessor and Collector, Field Inspector of Property Tax:The Executive Officer and Assessor & Collect or of Property Ta x, Deputy Assessor a nd Collector shall exercise such powers and discharge such duties as are conferred or vested in him under this Rules. (5)Subordination of Property Tax Officers:All officers under Property Tax Division shall be subordinate to the Executive Officer in t he Municipality. All officers in the Division and Circle shall be subordinate to the Assessor and Collector of Property Tax as the case may be. (6)Combination o f Offices:It shall be lawful for the Municipality to appoint one and the same person to any two or more of the offices provided for in this Rules, to make any a ppointment by virtue of office already held and also to confer on any officer of the Municipality all or any of the powers and duties of any of the officers in the Municipality. Chapter – II: Property Records with Municipality Rule 4. CREATION OF PROPERTY DATABASE (1)It shall be the duty of every municipality to maintain a register of properties within the municipal area with information that shall include name and address of the owner, plot area, covered area (floor wise), use to which the property is put, year of construction, type of struct ure, and details of assessment. (2)The property register shall include information collected from field surveys and drawn from government records, and may be updated from time to time based on field surveys, government records, a nd applications for mutation received in respect of pr operties. (3)The municipality shall integrate and represent the information contained in the property register as part of the spatial property database that the municipality sha ll maintain in electronic or manual for m. (4)Considering the importance of the spatial property database to exercise of its powers under the Act, the municipality sha ll consult owners a nd elected representatives through par ticipatory processes at every stage of building the sp atial property da tabase, so to minimize the complications, disagreements, or litigations in matters of property boundaries, title of properties, and a rea occupied by each property. Information gathered through participatory processes shall be reconciled and matched with data from field surveys and government records. Explanation: The municipality shall not be responsible for certifying validity of right, title, and ownership documents and cla ims presented to it, and the inclu sion of a person’s name and details as the owner of the property in the spatial property database or inventory of pr operties shall not be considered as evidence of r ight, title, or interest in the property of that person. Rule 5. NOTICE OF CONSTRUCTION AND STRUCTURAL CHANGES IN PROPERTY (1)It shall be the duty of each owner of the property to notify any change or changes in the covered area, type of str uct ure, or use of property within 30 days of such change to the municipality usingForm PTMR 2: Owners’ Request for Structural Changes, in order to enable the municipality to update its spatial property database. (2)It shall be the duty of the Executive Officer through the concerned department of the municipality to record such changes in t he Spatial Property Database within 30 days of receipt of such notification from the owner of the pr operty. F urther, it shall be the duty of the Executive Officer through the concerned department of the municipality to r ecord details in t he Spatial Property Database about completion of new construction or completion of any structural modification to an existing property, which it has approved within 30 days of issuing such completion certificate. Such request for updating the municipal records by the concerned section shall be done usingForm PTMR 3: Departmental Notification for Structural Changes. Rule 6. NOTICE OF TRANSFER OF TITLE (1)In the event of transfer of property by way of sale or gift, the transfer or and the transferee are individually required to inform the Executive Officer of the transfer usingForm PTMR 4: Notice of Transfer of Title and Mutation within 90 days of completion of the tr ansfer even if the trans fer deed is not registered in the name of the tr ansferee. (2)For transfer of property not by way of sale or gift, the transferee shall inform the Executive Officer of the transfer usingForm PTMR 4: Notice of Transfer of Title and Mutation within 1 year of acquiring possession of the property. Explanation: Legal heirs or legatees to whom interest devolves after the death of the owner of a property sha ll be considered transferees under these Rules. (3)The person listed as owner in the municipal records shall continue to be responsible for payment of property tax until such t ime as records are mutated. Payment of property tax by a person, who is a transferee or acquires interest of the owner in the property, may be made on behalf of the owner as per municipa l records. (4)For the pu rposes of this Rule, the sale sha ll be treated as comp lete when the transferee has paid the entire considera tion and the possession of property is transferred to him. (5)In the event of failure to send the intimation of the tra nsfer, the transferor or his legal heirs shall remain liable to payment of the pr operty tax until such time as records are mutated by the municipality. Rule 7. PROPERTY PROFILE SURVEY AND INSPECTION TO CREATE SPATIAL PROPERTY DATABASE (1)It shall be the duty of every municipalit y to conduct a property profile survey of all pr operties and create the property recor ds for all properties under its jurisdiction. The municipality may conduct pr operty profile sur vey at any time to update and mainta in the property register and the spatial property database. (2)It would be the duty of the municipality to update the r ecords with all additions, modification, amalgamation, consolidation, mutation, separation, and deletions of properties and transfer of title as per Rule 5 and Rule 6 of the Rules so to maintain a correct database of all properties within the municipality at all points of time. (3)In the event, any owner fails to comply with the provisions of Rule 5 and Rule 6, the municipality upon survey, inspection, or upon receipt of any specific information, may issuesuomoto notice on the owner or occupier for complying provision of these Rules so to maintain a correct database of all properties within the municipality at all points of time. Failure to comply with such notice would attract penalty as per these Rules. (4)The property profile survey would create a database of all properties that would provide all necessary information about the property, including the following: a.Location Details (like Ward No., Name of Local Council, LSC No., House No., Complete Property Address); b.Ownership Details (like Name of the Owner, Name of the Co-Owners (in case of Joint Ownership), Father’s / Husband’s Name in case of individual and single ownership), Present Address for Correspondence, Nature of Ownership, Personal details of the owner, details about the tenancy – residential or commercial/ industrial); c.Property Type and Usage Details (like the type of the property – vacant land, building with appurtenant land, building with no appurtenant land, telecom towers, advertising hoarding, building under construction, properties having car park space, the use of the property by owner for residential, or commercial purpose); d.Property Structure Deta ils And Measur ement (like whether the property is a apartment building or buildings used for educational, assembly, religious, institutional, industrial, storage purpose, a building of ordinary / kutcha, semi permanent / semi pucca, or permanent / pucca type, along with details of all measurement of the land and the covered area of the building); (5)The municipality may use the property pr ofile survey questionnaire as given inForm PTMR 1: Property P rofile Survey Questionnaire. Rule 8. MAINTENANCE OF DIGITAL MAPS AND DEMARCATION (1)Municipa lities shall maintain digitized satellite maps of appropriate resolution showing details of all properties within the municipal jurisdiction as part of the spatial property database. (2)Municipalities shall update the existing base maps on a continuous basis, so to link the digitized satellite maps with the spatial property database. (3)Municipalities shall clearly demarcate the municipal boundary and the ward boundar ies on the maps, so digitized. (4)Municipa lities shall clearly demarcate all roads (with their local names), landmarks (with their local names), public buildings (with their local names), water bodies (with their local names), drains, public amenities (with their local names), and other necessary features as decided by the municipality on the digitized maps clearly. (5)Municipalities shall clearly demarcate the private properties, government properties, and boundaries between properties; (6)The Board of Councillors shall adopt the map of the municipality showing all properties, roads, landmarks, and other features every two years in the first Council meeting of that financial yea r. (7)The Executive Officer shall submit one print copy and electronic version of the map to the Department within 30 days of the adoption by the Board of Councillors. Rule 9. ALLOTMENT OF UNIQUE PROPERTY IDENTIFICATION NUMBER (1)The municipality shall allot identification code to all properties, which shall be termed as “Unique Property Identification Number” or “UPIN”. (2)The Executive Officer or any officer designated by him would be responsible to a llot this number to all properties within the municipality. (3)The municip ality would allot the UPIN on the following basis: District Code: XX (2 numeric digits in Arabic numerals) Town/City Code: XX (2 numeric digits in Arabic numerals) Ward Code: XXX (3 numeric digits in Arabic numerals) Local Council Code: XXX (3 numeric digits in Arabic numerals) Ownership Code: X (1 numeric digits in Arabic numerals) Property Serial Number: XXXXXXX (7 alphanumeric characters/digits in Arabic numerals) that the municipality shall allot serially for all properties recorded in the Spatia l Property Database. (4)Explanation to the above codes provided in Schedule I to these Rules; (5)The municipality would also allot a Property Number to every owner of the property and link the property number to the UPIN. The property number would comprise of the following fields, as expla ined above, a.Ward Code b.Local Council Code c.Ownership Code d.Property Serial Number (6)Each property owner of land and building or land shall display the Property Number at a point on the pr operty clearly visible from the nearest road access, painted or printed in boards of the minimum length of 18 inches and breadth of 8 inches, characters and numerals in black colour on yellow colour base. It shall be the responsibility of each pr operty owner to ma intain the display board and keep it clea n from any stickers and bills. (7)Each property owner shall quote the UPIN for any communication with the municipa lity, for submission of property tax returns, for submission of taxes, for replying to notices, for applying to any service from the municipality. (8)Misquoting or not quoting the UPIN by the property owner shall make the document or challan or correspondence invalid. (9)Municipality shall quote the UPIN for issuing notices and for communicating with the property owners on any matters that concern municipal services. (10) Municipality must update the UPIN in the Spatial Property Database on a continuous basis. Chapter III –Unit Area Values, Classification of Municipal Area, Properties and Multiplicative Factors Rule 10. UNIT AREA VALUES (1)The Board would consider the classification of municipal area and fixation of unit a rea values after taking into account locations with similar values or usage of properties, pr oximity to principal roads, main roads and other roads or any other criteria as may be considered necessary, including proximity and availability of following facilities, amenities, or features near to the property such as, a.water supply, sewerage and drainage, street lighting, and access roads; b.market and shopping centers; c.educational institutions; d.institutions like banks, postal service, public offices; e.medical institutions including government and private hospitals, nursing homes, clinics, and dispensaries; f.factories and industries; (2)The Board to review the classification of municipal area and unit area values of properties periodically and at least once every five years; (3)In terms of Section 216-Aof the Act, the Board of Councillors shall discuss and adopt or reject the recommendation of the Board within 30 days of the receipt of such recommendation in a Council Meeting and pass a resolution to tha t effect. (4)The Board of Councillors’ rejection of whole or part of the recommendation of the Board shall be communicated to the Board within 30 days of the Council meeting held to discuss the recommendations of the Board, and shall be accompanied with reasons for rejection in writing. (5)The Board upon receipt of the objection/(s) of the municipality shall discuss the sa me and may or may not modify its earlier recommendation. The Board shall communicate its final recommendation within 30 days of the receipt of the objections of the municipality. The final recommendation of the Board would be binding upon the municipality. In the event, the Board fails to communicate its recommendation within 30 days, the Boar d of Councillors would take a decision that would be binding on the municipality. (6)The municipality would notify and publish the unit area values as finally adopted by the Board of Councillors as per the pr ovisions of Section 216-Aof the Act. Such publication s hall be in the Official Gazette, in at least two leading newspapers, of which one shall be in the vernacular int elligible to the residents of the area concerned, and on the website of the municipality. Copies of such notification shall be placed on the conspicuous pla ces in the office/(s) of the municipality. (7)Any person having a property in a particular classified area, whose interest is likely to be affected thereby within twenty-one days of the publication of notification, may raise an objection usingForm PTMR 5: Form for submission of objections/ suggest ions in response to “DraftNotification for Classification of Municipa l Area and fixation of Unit Area Values”and submit his objections and suggestions, if any to the Executive Officer of the municipality, which shall be considered by the Board of Councillors within 30 days of the last date of receipt of objections. (8)The Board of Councillors shall notify the final classification of areas and the final value per unit ar ea of vacant land and the value per unit area of covered space of building of each classified area within twenty-one days of the disposal of the objections received from concerned citizens. The Board of Councillors shall compulsory complete the process by 31 December of the year, when such classification of areas a nd fixation of value per unit area initiated. (9)For the purpose of the classification of area and the fixation of unit a rea values, the Board of Councillors may constitute a Municipal Valuation Committee at the municipality and the Committee may consist of – i.Executive Officer of the municipality as the Chairman, ii.One member nominated by the Board or State Government, iii.Revenue Officer of the Municipality, iv.Finance a nd Accounts Officer of the Municipality, v.Architect / Town Planner of the Municipality, (10) The Municipal Valuation Committee, thus constituted shall assist the Board of Councillors to look into the recommendations of the classification of municipal a reas and the fixation of unit area values of land and covered areas for each classified areas a s provided by the Board. The functions of the Municipal Valuation Committee ma y include: a.To study the recommendations made by the Board and provide suggestions and objections to the Boa rd of Councillors regarding classification of area and fixation of unit a rea values of the pr operties, and the multiplicative factors for determina tion of the Annual Property Va lu e; b.To consider objections and/or suggestions aga inst the classification and fixation of unit area values made by any citizen under sub-Rule (7) above and make suitable recommen- dations for the Board of Councillors to reply thereon; and c.To perform such other functions as the Board of Councillors may desire for implementation of these Rules, except for acting as the Revision Committee under Rule 41. (11) The classification of ar eas and fixation of value per unit area of vacant land and the value per unit area of covered space of building of each classified area determined and adopted by the Board of Councillors under the Act and these Rules, shall be final and not subject to review and revision by a ny authority. Rule 11. CLASSIFICATION OF PROPERTIES (1 ) Each property shall be cla ssified based on its construction type as, a.Vacant Land not being agricultural land without any use, b.Vacant Land not being agricultural land with and put to any commercial use, c.Building / Apartment having a height of 15 m / 49.2 ft or above with or without appurtenant open s pace, d.Building / Apartment having a height of below 15 m / 49.2 ft with or without appurtenant open space, and further classified as i. Ordinary (kutcha) Building ii. Semi permanent (semi pucca) Building iii. Permanent (pucca) Building e.Temporary structure for housing animals like dogs, cow, goats, sheep, pigs, poult ry, etc., f.Building under Construction g.Additiona l Structures within the property such as, i. advertising hoardings ii. television / telecom tower s (excluding dish antennas used for direct to home television feeds) (2 ) Each property shall also be classified by its usage as, a.Residential purposes, b.Commercial or Non-Residentia l or Institutional purposes, i. Restaur ants / Lodge / Hotels ii. Office (Pr ivate / Government / Public Sector Undertaking / Govt. Undertaking) iii. Shops (Reta il / Wholesale / Departmental) iv. Commer cial / Mar ket Complex v. Clinic / Nursing Home / Hospital vi. Diagnostic / Pathology Centres vii. Assembly House (Cinema / Theatres / Community Hall / Others) viii. Educational Institutions ix. Industries / Factories / Wa rehouse / Godowns / Storage x. Religious / Charitable Institutions xi. Offices of Political Organizations xii. Stadium / Playground / Parks / Swimming Pool / Gymnasium (3 ) Each property shall also be classified a ccording to the category of the user of the property as, a.Government (Central, State, Local, Central Govt. Undertaking, Public Sector Undertaking) use, b.Non-Government (Private individual, Charita ble Organizations, Partnership Fir ms, Trust and Societies, Company) use and further classified as, i. Owners’ own use ii. Tenants’ use (4 ) Each property shall also be classified according to the age of its constr uction as on the date of submission of the Return for Annual Property Value as, construct ion being a.Less than 10 years before b.Between 10 and 25 year s before c.Between 25 and 50 year s before d.More than 50 years before e.Declared Heritage Property by any authorit y like Government of India, Government of Mizoram, or by organiza tions like the UNESCO; Rule 12. MULTIPLICATIVE FACTORS (1 ) To account for the wide heterogeneity among types of properties within a classified municipal area, the Board of Councillors would assign “Multiplicative Factors” for determination of the annual property value. Municipalities shall use these “Multiplicative Factors” to ensure equity of taxation of properties lying within the same classified municipal area. (2 ) The Board of Councillors of the municipality shall notify “Multiplicative Factors” to be applicable for the next Assessment year for Property Taxation within 31 January every year. (3 ) The Boar d of Councillors shall not issue the notification to modify the “Multiplicative Factors” anytime during the “Assessment Year for Property Taxation”. (4 ) In case, the Board of Councillors of the municipality fails to notify the “Multiplicative Factors” within the given stipulated date, or decides not to alter the “Multiplicative Factors”, then “Multiplicative Factors” in force during the cur rent year would also be applicable for the next “Assessment year for Property Taxation”. (5 ) Such notification shall be in the Official Gazette, in at least two leading newspapers, of which one shall be in the vernacular intelligible to the residents of the area concerned, and on the website of the municipality. Copies of such notification shall be placed on the conspicuous places in the office/(s) of the municipality. (6 ) “Multiplicative Factors” would include, a.The ‘Location Factor, which s hall refer to the location of the property where the property abutted by categories of roa d or areas other than roads, i.National Highway with Right of Way is 5 - 12 meters or Sta te Highways with Right of Way is 5 - 8 meters, ii.Major District Roads (MDR) would include roads with Right of Way is 5 - 8 meters, iii. Other District Roads (ODR) would include all other roads not listed above with Right of Way is 4 - 6 meters, iv. Any roads other than above would include village roads, stairways, hill slopes, having Right of Way less than 4 meters, b.The ‘Structure Factor’, which shall refer to the nature of cla ssification based on its construction type as, v.Vacant Land not being agricultural land with or without any commercial use, vi. Building / Apartment having a height of 15 m / 49.2 ft or above with or without appurtenant open s pace, vii. Building / Apartment having a height of below 15 m / 49.2 ft with or without appurtenant open space, and further classified as 1. Ordinary (kutcha) Building 2. Semi permanent (semi pucca) Building 3. Permanent (pucca) Building c.The ‘Ownership and Usage Factor’, which shall refer to the nature of ownership and the manner of use by the occupier, and consider as, i. Owners’ Residential Use only, ii. Owners’ Commercial Use only, iii. Owners’ Mix Use, iv. Tenants’ Residential Use only, v. Tenants’ Commercial Use only, vi. Tenants’ Mix Use, vii. Use by the State Govt./Public Sector Undertaking/ Local Government owned for offices and any other purpose (including residential quarters), viii. Use by the Departments of the Central Government d.The ‘Age Factor’ shall refer to the age of the property since completion of construction, that is the age of its cons truction as on the date of submission of the Return for Annual Property Value as, i. Less than 10 years before ii. Between 10 and 25 year s before iii. Between 25 and 50 year s before iv. More than 50 years before v. Declared Heritage Property by any author ity like Government of India, Government of Mizor am, or by organizations like the UNESCO; (7 ) The Board of Councillors shall announce the mult iplicative factors within 31 January every year and would be applicable for the next “Assessment year for Property Taxation”. (8 ) In case, the Board of Councillors fails to announce the multiplica tive factors within the given stipulated date, or decides not to alter the factors, then factors in force during the cur rent year would also be applicable for the next “Assessment year for Property Taxation”. Chapter IV: Unit Area Method of Assessment of Annual Property Value Rule 13. UNIT ELIGIBLE FOR PROPERTY TAX ASSESSMENT (1 ) Subject to the provisions of Sec 216(1) of the Act, every building together with the site and the land appur tenant thereto or vacant land not being agricultural land owned by a single “Assessee for Property Tax” shall be assessed as a single unit. (2 ) Where portions of any building together with the site and the land appurtenant thereto are divisible and are separately owned so as to be entirely independent and ca pable of separate enjoyment notwithstanding the fact that access to such separate portions is made through a common passage or a common staircase, such separately owned portions may be assessed separately. (3 ) All lands not being agricultural land or buildings, to the extent these are contiguous or a re within the same ca rtilage or are on the same foundation and a re owned by the same owner or co- owners as an undivided property, shall be treated as one unit for the purpose of a ssessment under the Act and thes e Rules. (4 ) All lands not being agricultural land or buildings, to the extent these are contiguous or a re within the same cartilage or are on the same foundation and are sub-divided into separate shares which are not entirely independent and capable of separate enjoyment, the Executive Officer of the municipality on application inFo rm PTMR 6:Form for Requesting apportion of Annual PropertyValue and Assessment ofTaxes from the owners or co-owners may apportion the Annual Property Value and assessment among the co-owners accor ding to the value of their respective shares, while treating the entire land or building as a single unit. (5 ) Each residential or commercial unit with its percentage of undivided interest in t he common areas and facilities constructed or purchased and owned or under the control of any cooperative society or trust registered under any legislation of the State or Union shall be assessed separately. (6 ) Each sepa rate unit of an apartment when owned separately along with its percenta ge of the undivided interest in the common areas and the facilities in the apartment building shall be assessed separately. (7 ) If the ownership of any land or building or portion thereof is subdivided into separate shares or if more than one land or building or portions thereof by amalgamation come under one ownership, the Executive Officer may on an application inForm PTMR 7:Form for RequestingAmalgamation/ Separation of Ownershipfrom the owners or co-owners, separate or amalgamate, as the case may be, such lands, buildings, or portions thereof. Provided that the Executive Officer after accepting the application for amalga mation or separation shall also order updating the Spatial Property Database and make proper additions or deletions of the UPIN. (8 ) A newly constructed building shall become assessable from the quarter following the date of acceptance of the completion certificate under the pr ovisions of building r egulations of t he municipality. Provided that actual date of occupancy by the owner or the occupier is not relevant and the municipality would consider the date of acceptance of the Completion Certificate as final for the purpose of this sub-Rule. (9) Notwithstanding any other action that may be taken under any law in force, any building constructed illegally without obtaining the necessary permission and clearance from the authority would also be considered a unit of assessment of annual property tax. The person who owns controls, possesses, or occupies the property shall be liable to property tax in relation to the illegally constructed building. Rule 14. CALCULATION OF ANNUAL PROPERTY VALUE (1 ) Every person who has incidence of taxation on him would calculate the annual property value by applying the pr inciples of these Rules, except when the property is exempted from taxation under Section 217 of t he Act; (2 ) Annual Property Value, for the purpose of property taxation levied by the municipality, of any vacant la nd not being agr icultural land and building with/without land appurtenant thereto in any ward of the municipality shall be the sum of the amount ar rived at, a.by multiplying the unit value of that municipal area where such vacant land located by the total area of such vacant land, and b.the amount arrived at by multiplying the unit value of that municipal area where such building with/without land appurtenant thereto located by the total area of such covered space of each floor or each separate unit of the building; (3 ) Annual Property Value determined in Sub-Rule (2) above shall further consider the multiplicative factors of location fact or, structure fa ctor, ownership/usage factor, and age factor of the land and of each floor or each separate unit of the building; Explana tion 1:“Covered space” would mean that space of the building as defined in these Rules. Explanation 2:“Multiplicative factors” would have the meaning as assigned under these Rules. Explana tion 3: For calculating the Annua l Property Value (APV) the person shall apply the following formula and would be equivalent to the sum of, (i) APV of Vacant Land / Land appurtenant to building = Vacant Land Area / Land appurtenant x Unit Area Value x Location factor x Ownership/Usage Factor x Age Factor (ii) APV of Covered Area = Covered Area of each floor or unit of the building x Unit Area Value x Location factor x Structure Factor x Ownership and Usage Factor x Age Factor (4 ) The annual property value as determined under these Rules shall be rounded off to the nearest ten r upee. Chapter V: Incidence and Charge of Taxation Rule 15. INCIDENCE OF TAXATION (1 ) Incidence of property ta xation is on the property irresp ective of the person who owns, occupies, or uses the property. (2 ) Notwithsta nding the provisions of Section 251 of the Act, the property tax shall be payable by the person or his nominees, heirs, or legal representative who is listed as the owner or occupier of the property in the Spatial Property database, whether actually occupied by him for own use or let out to a tenant. (3 ) Unpaid property tax shall be considered a charge on the property and may be recover ed against the property. Any transfer of right, title, or interest in the property shall not affect the nature of the charge, and transferees shall be responsible for clearing unpaid property tax dues. (4 ) In case of properties constituting single unit of assessment but owned by more than one owner the co-owners shall be jointly and severally responsible for payment of the property tax. (5 ) Where any land or building being the property of the Central Government, State Government, or the Local Body has been delivered under any a greement or licensing arrangement to another party whether public or private, the property tax shall be levied on the transferee or licensee as the case may be. (6 ) Where the land has been let to a tenant a nd the tenant builds upon such land, the property tax on the building erected on such land shall be payable by the tenant. (7 ) Where the Executive Officer of the municipality is, for reasons to be recorded in writing, satisfied that the owner is not tra ceable, shall make the tenant or the occupier of such land and building, land, or building if any, for the time being liable for payment of property tax, so long as the owner remains untraced. The tenant or the occupier would have complete rights to recover the amount so paid by way of taxes from the owner. (8 ) Where in case of such land and building, land, building, or any portion thereof which had been let out and where the owner is r efrained by any la w, or Order of the Government, or Or der of the Court, fr om recovering the rent from the tenant, then the tenant would be liable to pay the tax on behalf of the owner. The tenant would have complete rights to recover or adjust the amount so paid by way of taxes against the dues to t he owner. (9 ) Where a land or building is under illegal occupation the illegal occupier shall be liable to pay tax from the date of occupation to the date of eviction. Nothing contained in the Rules shall preclude the Court or any aggrieved party from proceeding against such person in enforcing any legislation in force concerning such illegal occupa tion and the owner shall not be entit led to any compensa tion or damages due to any action ta ken by the Court or that aggrieved party. (10) Where any building is constructed unlawfully the property tax on such property shall be payable by the owner of such illegally constructed property from the date of completion or occupation whichever is earlier until the date of demolition of that building. (11) Nothing contained in the Rules shall preclude the Court or any aggrieved party from proceeding against such person in enforcing any legislation in force concerning such illegal construction and the owner shall not be entit led to any compensa tion or damages due to any action ta ken by the Court or that aggrieved party. (12) Upon death of the owner of a property, his legal heirs, legal representatives or successor in interest will be deemed to have stepped into his shoes, and shall comply with all rules, responsibilities, and lega l obligations in relation to the property under these Rules. Rule 16. RATE OF PROPERTY TAX (1 ) The Board of Councillors of the municipality shall notify the rate at which the municipality shall calculate the property tax on the Annual Property Value determined under Rule 14,to be applicable for the next Assessment year for Property Taxation by 31 January every year. (2 ) The Board of Councillors sha ll not issue the notification to modify the “rate of property tax” anytime during the “Assessment Year for Property Taxation”. (3 ) In case, the Board of Councillors of the municipality fails to notify the rates of pr operty tax within the given stipulated date, or decides not to alter the rates of taxes, then rates of taxes in force during the current year would also be applicable for the next “Assessment year for Property Taxation”. (4 ) Notification shall be in the Official Gazette, in at least two leading newspapers, of which one shall be in the vernacula r intelligible to the residents of the area concerned, and on the website of the municipality. Copies of such notification shall be placed on the conspicuous places in the office/(s) of the municipality. (5 ) Subject to the provisions of Section 214 of the Act, the property tax rate as determined under these Rules would compris e of separate ra tes for, a.Tax for general purpose, b.Tax for water and drainage tax, to meet expenditure of capital works, replacement, renewal, extension, or improvement of water and drainage network, c.Tax for street lighting, to meet the expenses of street lighting by the municipality, d.Tax for scavenging for removal and disposal of municipal solid waste; Explanation: if the Board of Councillors decide to levy user charges for delivery of water and drainage services and user charges for scavenging, then the Board of Councillors shall decide whether to levy taxes for water and drainage network and taxes for scavenging along with the levy of user charges for supply of these basic municipal services. (6 ) The property tax as determined under these Rules shall be rounded off to the nearest rupee. Chapter VI: Property Tax Returns and Payment of Tax Rule 17. FILING OF RETURN – ORIGINAL RETURN (1 ) The owner of any property, whether actually occupying or using or otherwise, and ir respective whether the property is in the exempted category or not, shall furnish to the Executive Officer of the municipality, before 30 June of every “Assessment year for Property Taxation”, a return to be named as Self-Assessment Return of Annual Property Value and Property Taxes inForm PTMR 8:Self-Assessment Return of Annual Property Value and Property Taxes.Provided in the case of any new property, for which the owner received the completion certifica te during the Assessment year for P roperty Taxation, the due date to s ubmit the Self-Assessment Return of Annual Property Value and Property Taxes for that first year of the assessment would be the last day of t hat quarter in which the municipality issued the completion certificate. (2 ) All owners of property who are in the non-exempted categories, shall determine the annual property value and calculate the applicable tax on his own as per the method of “self-assessment” as per Rule 31; Expla na tion: persons falling in the exempted category shall not calculate the annual property va lu e. (3 ) The Self-Assessment Return of Annual Property Value and Property Taxes inForm PTMR 8: Self-Assessment Return of Annual Property Value and Property Taxesmay be submitted as a physical document or in electronic format using specified electronic mode like the website of the municipality or notified kiosks. (4 ) In the Self-Assessment Retur n of Annual Property Value and Property Taxes, a.each person, irrespective of whether exempted or not, shall disclose and declare the following, i. Basic details of the property like ownership, type of constr uction, nature of use, age of the property, and other necessary details of the property; ii. Area deta ils of the property measured in square foot for ever y portion or unit or level of the property; b.each person in the non-exempted category shall further disclose and declare the following information, i. Determina tion of the Annua l Property Value after applying the principles given in the Act and these Rules; ii. Computation of the tax on the annual property value and the rebate, if any; iii. Choose the manner of payment of taxes, whether annually, half-yearly, or quarterly. Provided that for properties constructed during the Assessment year for Property Taxation, the person liable to pay taxes sha ll have to pay the entire tax together along with the S elf-Assessment Return of Annual Property Value and Property Taxes; (5 ) Every person submitting the return must declare whether all facts and figures are stated correctly. Any missta tement or omission of facts would attract penal provisions as according to the Act and thes e Rules; (6 ) Persons who are authorised and responsible as the owner or occupier or a uthorised representative of the owner or occupier would sign and submit r eturns. If they opt to submit returns manually, then they must sign on the physical return and if they opt to submit returns through electronic mode, then they must login using his valid User Identification Code and Login Password. (7 ) The municipality shall ensur e safety and security of all transact ions by the electr onic mode. (8 ) If any person is the owner of more than one pr operty or assessment unit within the municipal area, then he shall submit separate retur ns for each property or assessment unit. (9 ) Upon submission of the self-assessed Return of Annual Property Value and Property Taxes, the municipality shall acknowledge the receipt of the Return inForm PTMR : 9:Acknowledgementof Receipt of Self –Assessment Return of Annual Property Value and Property Taxes. Persons submitting returns through electronic mode would receive the system-generated acknowledgement inForm PTMR : 9:Acknowledgement of Receipt of Self –Assessment Return of AnnualProperty Value and Property Taxes.(10) The acknowledgment of the return provided by t he municipality would also provide a computer generated Challan inForm PTMR 10: Challan for payment of Property Tax Dues to facilitate payment of taxes by the person. Rule 18. BELATED RETURN (1) A person, who fails to submit the return within the prescribed due date, may file a Belated Return before 31 March of that Assessment year for Property Taxa tion. Such a person shall be considered an “assessee in default” until such time he submits the return and pay the assessed tax. (2 ) An “assessee in default” shall not be entitled to claim any rebate and sha ll not be entitled to opt of payment of dues in multiple instalment in t erms of Rule 21. Rule 19. REVISED RETURN (1 ) If the person after duly submitting the original return as per Rule 17 within the due date finds any apparent mistake in the return filed by him, t hen such person may submit a revised return in Form PTMR 8: Self Assessment Return of Annual Property Values and Property Taxes within 31 August of the Assessment year for Property Taxation duly rectifying his mistakes. Explanation: a person while rectifying mistakes cannot cha nge the option of payment of taxes tha t he already opted during submission of the origina l return. (2 ) An “assessee in default” who files a belated return is not entitled to file any revised r eturn for the a sses sment yea r for which the a ssessee has filed a bela ted r eturn. (3 ) If the ta x calculated as per the Original Return is more than that in the Revised Return, and the assessee had already deposited the entir e tax with the municipality, then the assessee can claim the excess as a refund by applying inForm PTMR 12: Claim for Refund of Excess Amount. The municipality shall scrutinize the cla im and if found to be correct, shall order refund of the excess amount. Provided if the person had not paid the entire sum of tax, then he can adjust the excess tax with the r emaining instalments that are due to be paid on dates opted by him. (4) If the tax calculated as per the Original Return is less than that in the Revised Return, and he had already deposited the entire tax with the municipalit y, then he depos it the difference amount of tax with the municipality within 30 days of submitting the Revised Return. Provided if the person had not paid the entire sum of tax, then he can adjust the additional tax that is payable with the remaining instalments that are due to be paid. Rule 20. NON-SUBMISSION OF RETURN (1 ) If the person fails to submit the Self-Assessment Return of Annual Property Value and Property Taxes within 31 March of tha t Assessment year for Property Taxation, then the municipality at any time a fter that due date would assess the annual property value as per best of judgement of the municipality following the provisions of “Best Judgement Assessment” prescr ibed in Rule 34. For tha t, the municipality may send a notice inForm PTMR 18: Notice to File Returnrequesting the person to submit a return. Rule 21. PAYMENT OF PROPERTY TAXES – CURRENT DUES (1 ) The person liable to pay taxes would opt for the manner of tax pa yment in the Self-Assessment Return of Annual Property Value and Property Taxes as below, a.Annually, b.Half-yearly, or c.Quarterly; Provided tha t for properties constructed during the Assessment year for Property Taxation, the person liable to pay taxes shall have to pa y the entire tax together along with the Self- Assessment Return of Annual Property Va lue and Property Taxes. (2) The person liable to pay taxes, as per the option selected under sub-Rule (1) above would remit the money in cash, account payee cheques, account payee demand drafts, electronic transfer modes of commercial banks like credit cards, debit cards, National Electronic Fund Transfer (NEFT) sys tem or Real Time Gr oss Settlement (RTGS) system; (3 ) Due dates for payment of taxes would be, a.Annually, by 30 June of t he Assessment year for Property Taxation, b.Half-year ly, by 30 June and 31 December of the Assessment year for Property Taxation, c.Quarterly, by 30 June, 30 September, 31 December, and 28 February (in case of Leap Year, 29 February) of the Assessment year for Property Taxation, or d.For properties constructed during the Assessment year for Pr operty Taxation, shall pay the entir e tax together along with the Self-Assessment Retur n of Annual Property Value and Property Taxes; (4 ) “Assesses in default” or persons who fails to submit the original return within the prescribed due date, and submits the “belated return” within 31 March of the Assessment year for Property Taxation, would be required to pay the taxes in one instalment within 30 days of the submission of the “belated return” or 31 March of that Assessment year for Property Taxation, whichever is ear lier. (5 ) Persons, who submit the Revised Return and is liable to pay the differential amount of ta x as per Rule 19 of these Rules, would pay the taxes within the due date or dates mentioned under Rule 19. (6 ) Tax shall be paid only through designated counters, payment-kiosks, bank counters, or websites as notified by the municipa lit y. Pa yments made anywhere other tha n the designa ted modes would not be indemnified by the municipality. (7 ) Persons when fails to make the payment within the due date as per the preferred option shall furnish the dues within 31 March of the Assess ment year for Property Taxation along with the pres cribed inter est. (8 ) The municipality shall issue receipts for a ll payments against property tax dues inForm PTMR 11: Receipt for payment of Property Tax Dues.Rule 22. PAYMENT OF PROPERTY TAXES – ADVANCE DEPOSITS (1 ) Any person may opt to depos it any sum for tax in advance at any time during the year. Such advance p ayment would be recorded as “Advance Deposit for Taxes”. (2 ) Advance deposit of taxes would not relinquish the responsibility of the person to submit the Self- Assessment Return of Annual Property Value and Property Taxes before the prescribed date of filing such returns. Such person shall disclose the amount paid in advance and that stands in credit to his name in the Self-Assessment Retur n of Annual Property Value and Property Taxes. (3 ) It shall be the responsibility of the depositor to preser ve all documenta ry evidences tha t he had deposited taxes in advance so to be eligible for credit in subsequent years. Rule 23. PAYMENT OF PROPERTY TAXES – ARREARS (1 ) Persons failing to pay the dues as shown in t he Self-Assessment Return of Annual Property Value and Property Taxes within 31 March of the Assessment year for Property Taxation, then would be considered as “Assesses in Default”. (2 ) The municipality would present a bill according to Sec 252 of the Act and proceed to recover arrear taxes and other dues, if any as per the provisions of the Act.In addition to t he levy of interest on delayed payment, the person would also be liable to penalty as per these Rules. Chapter VII: Exemption, Rebates, Interest, Refunds, and Penalty Rule 24. EXEMPTIONS FROM DETERMINATION OF ANNUAL PROPERTY VALUE AND PROPERTY TAX (1 ) Properties as listed in Sec 217 of the Act and as amended from time to time sha ll b e exempted from determination of annual property value and calculation of ta x thereon. (2) Exemption as per sub-Rule (1) shall not exempt the person to submit the Self-Assessment Return of Annual P roperty Value and Property Taxes. Rule 25. REBATES ON EARLY PAYMENT OF TAXES (1 ) Rebates on early payment of taxes would be allowed only when the person had submitted the original return within the prescribed due date to file such returns and pays the tax on or before the due da te as opted by him or deposits the tax in advance. (2 ) The Board of Councillors of the municipality would decide the quantum of rebate to be allowed. (3 ) Notwithstanding what mentioned in (2) above, the rate of rebate shall not exceed: a.For “Advance Deposit for Ta xes”, and if such deposits is in excess of 75% of the tax dues determined at the time of filling the Self-Assessment Retur n of Annual Property Value and Property Taxes – 20% of the tax payable b.For option to pay the entir e tax in one insta lment before 30 June or in case of first time assessee who pays the entire sum in one instalment– 10% of the tax payable c.For option to pay the entire tax in two inst alments before 30 June and 31 December – 6% of the ta x payableFor option to pay the entir e tax in four instalments before 30 June, 30 September, 31 December, and 28/29 February – 3% of the tax payable Rule 26. REBATES FOR SPECIAL REASONS (1 ) If the Board of Councillors decides to allow rebates in addition to rebates as per Rule 25 to assesses for special purposes, then it may do so and adopt the nature of rebate and decide the rate of r ebate after obta ining an approval of the resolution in the Council Meeting; (2 ) Such decis ion that the Board of Councillors would adopt be taken a long with the adoption of the charge of tax as mentioned in Rule 16 and follows the same procedure for adoption of charge of tax. (3 ) Notwithstanding anything mentioned in Sub-Rule (1) above, the Council shall not allow the special rebate to any single person or to any single institution. S uch special rebates shall be for a special category or group of persons or institutions or taxpayers. (4 ) Notwithstanding anything mentioned in sub-Rule (1) above, the rate of special rebate, all together (if there is more than one category of special rebate) shall not exceed 10% of the tax pa yable at any point. Rule 27. INTEREST ON DELAYED PAYMENTS (1 ) The municipality shall charge interest on delayed payment of dues, which is any pa yment made after the due date, on a simple interest basis and to be calculated for the number of days in default since the prescribed due date for that payment. (2 ) The Board of Councillors of the municipality would decide the quantum of interest that the municipality shall charge. (3 ) Notwithstanding what mentioned in (2) above, the rate of interest shall not exceed 10%. (4 ) The amount of interest to be rounded off to the nearest rupee. (5 ) Where as a result of Rectification under Rule 38 or Appeal under Rule 40 or a Review and Revision under Rule 41 the tax a ssessed under these is modified, the interest shall be modified proportionately. Rule 28. REFUND OF EXCESS PAYMENTS (1 ) In case the municipality founds after scrutiny that the person had paid tax in excess than that payable, then the municipality after proper scr utiny and obtaining appropriate orders from the Executive Officer of the municipality refund the excess amount to the person. Explanation: the municipality would not be liable to payout interest on refunds. (2 ) In case the person filed a Revised Return under Rule 19 and upon revised calculation, he claims a refund vide submission ofForm PTMR 12: Claim for Refund of Excess Amount, then the municipality after proper scrutiny and obtaining appropriate orders from the Executive Officer of the municipality refund the excess amount to the person. (3 ) The municipality can refund the excess amount only by issuing an account payee cheque or an account payee demand draft drawn on any scheduled bank. In no case, the refund ca n be made in cash. (4 ) If the person declines to accept the refund in cash or declines to accept the cheque or the person fails to present the cheque within the validity period of t he instrument, then the municipality shall treat the amount refundable as advance and ca rry forward the amount for adjustment against dues under these Rules of subsequent year or years. Rule 29. PENALTY (1 ) The municipality may levy penalty for default in compliance with the provisions of t he Act and these Rules (2 ) The Board of Councillors of the municipality would decide the quantum of penalty that the municipality shall charge. (3 ) Notwithsta nding what mentioned in (2) above, t he rate of penalty shall not exceed 15% or Rs. 20,000 (twenty thousand India n Rupees) whichever is lower. (4 ) The amount of penalty to be rounded off to the near est rupee. (5 ) The instances when the assessing officer may levy a penalty are, a.In the event, the person failed to pay the dues as per Rule 23; b.Wher e a regula r assessment is ma de under Rule 33 and the tax reassessed exceeds the tax paid under self-assessment by more than 20 percent thereof, penalty may be levied on the additional tax charged; c.Where a best judgement assessment is made under Rule 34 penalty may be levied; d.In the event of reassess ment of returns under Rule 35; e.In the event of the failure of the person to comply with the notice under Rule 36; f.In the event, when the person failed to produce necessary documents and evidence called by the assessing officer or the appellate a uthority; g.In the event, the person knowingly or wilfully furnishes incor rect information or documen tation; h.In the event, obstruct any a uthority appointed under the Act and these Rules in exercise of his powers; (6 ) The assess ing officer shall pass the order to levy penalty along with the order of a ssessment. (7 ) Provided that an order levying penalty shall be passed only after giving the person an opportunity of being heard and only wher e the assessing officer is of the view that the default for which penalty is proposed was committed without any reasonable cause. For that, the assessing officer sends a notice to the person inForm PTMR 24: Notice for Imposition of Penalty,to intimate the person about the penalty. (8 ) Where beca use of Rectification under Rule 38 or Appeal under Rule 40 or a Review and Revision under Rule 41 the tax assessed under these is modified, the penalty shall be modified proportionately. Chapter VIII: Assessment Procedure and Recovery of Dues Rule 30. ASSESSMENT SECTION AND ASSESSOR (1 ) All assessment and scrutiny of original, belated, and revised returns would be done by a separate cell or section of the municipality comprising of officers and staffs with adequate knowledge of the Act and these Rules. The municipality may name such section as “Tax Assessment Section” or the municipality may provide some other suit able name. (2 ) The municipality may name such officers and staffs posted at the “Tax Assessment S ection” as “assessor” or “assessing officer” and shall not make them responsible for the function of collection of taxes fr om payers. Rule 31. SELF-ASSESSMENT (1 ) All persons required under the Act and these Rules to submit returns for every property shall disclose all necessary details and persons under the non-exempted category shall additionally assess the annual property value and determines the tax payable, and then file and submit his return of income under the self-assessment basis. (2 ) The assess ing officer of the municipality considers the self-assessment as correct, valid, and only checks the return on the face of it; however, rectifies the apparent arithmetical mistakes as per Rule 38, if any on it. Rule 32. DEFECTIVE RETURN (1 ) If the assessing officer, upon verification of the return finds that information for the rows and columns that the person resp onsible to submit the return, should have filled in, but failed or omitted to do so, then the assessing officer shall consider the return to be “Defective Return”. (2 ) Such mistakes or defects in the return did not allow the assessing officer to correctly verify the amount of annual property value and determine the tax. (3 ) In case of defective return, the assessing officer sends a notice to the person inForm PTMR 13: Notice for Rectification of Mistakes in a Defective Return, to intimate the person a bout the defects, and give him an opportunity to rectify the defects within 15 da ys of the receipt of the int imation. (4 ) If the person fails to rectify the defect within the prescribed period of 15 days or such a dditional time allowed by the assessing officer, then notwithstanding anything contained in the Act or these Rules, the assessing officer would consider the defective retur n as “ invalid retur n”. Thereaft er the provisions of the Act and these Rules would apply as if the person failed to file the return within the due date. (5 ) If the person rectifies the defect after the prescribed period of 15 days or such additional time allowed by the assessing officer, but before the regular assessment is complete, then the assessing officer may condone the delay and treat the return as a valid return. Rule 33. REGULAR ASSESSMENT OF ORIGINAL, BELATED, AND REVISED RETURNS (1 ) The assess ing officer of the municipality may consider any retur n for regular assessment to scrutiny and carry out a detailed verification of details as disclosed in the original, belated, or revised return on his own motion based on specific information and records available with the municipality, or otherwise as may be directed by the Executive Officer of the Municipality, as the case may be. (2 ) Notwithsta nding what mentioned in Sub-Rule (1) above, the assessing officer shall compulsorily consider a t least 20% of the original and belated returns submitted, selected randomly, for the particula r Assessment year for Property Taxa tion for the purpose of regular assessment; (3) Notwithstanding what mentioned in sub-Rule (1)and (2) above, the assessing officer shall compulsorily consider all returns that a re filed as revised returns submitted for the pa rticular Assessment year for Property Taxation for the purpose of regular a ssessment; (4 ) For the purpose of regula r assessment mentioned in (1), (2), and (3) above, the assessing officer may proceed with the pr ovisions of Sec 225 of the Act to call for information and to enter upon premises. (5 ) The municip ality shall not consider regular assessment of a par ticu lar Assessment year for Property Taxation under this Rule after the end of the financial year following the Assessment year for Property Taxation to which it relates. [For example, for returns submitted for the Assessment year for Property Taxation 2012- 13, therefore, no regula r assessment under the Rule 33 shall be made after 31 March 2014] (6 ) Any increase in the annual property value and the tax payable, in the cases considered up for r egu la r a s s ess ment , s ha ll b e only a ft er is s u ing a not ice inForm PTMR 14: Notice for Assessmentto the person indicating the basis for the proposed increase and allowing the person an opportunity of being heard. (7 ) The assessing officer sha ll fix a date for hearing ordinar ily not less than 30 days from the date of service of notice. (8 ) The assess ing officer after hearing the person and considering such document, information, and evidence as such the person may produce on any specified point, by an order in writing, complete the assessment and determine the annual property value, tax due, ca lcula te the interest and penalty, if applicable. (9 ) If the person fails to comply with any of the terms of t he notice issued under sub-Rule (6), the assessing officer shall, after taking into account all r elevant materials, which he had gathered and which is available on record, make an assessment and determine the annual property value, tax due, calculate the interest and penalty, if applicable. (10) The Regula r Assessment Order shall be in writing and the assessing officer shall serve on the person along with a cha llan, on prescribed form, for the payment of tax and other dues as determined. (11) If where a taxpayer on receipt of notice under this Rule agrees with the proposed increase in the annual property value and the tax payable and agrees not to appear befor e the assessing officer, then the notice issued under this Rule may be treated a s the Regula r Assessment Or der under this Rule. In such case, he deposits the tax a nd dues within 15 days from the receipt of the notice inForm PTMR 14: Notice for Assessmentand submits a copy of the proof of payment to the assessing officer within 7 days of deposit. (12) The person would deposit the tax and other dues as per the assessment order received within 30 days of the receipt of the order. Rule 34. BEST JUDGEMENT ASSESSMENT (1 ) When if any person – a.fails to make the return required the Act and these Rules has not made a revised return or rectified mistakes in a defective return, or b.fails to comply with all the terms of a notice issued under the Act and this Rules or fails to comply with a direction issued, or c.having made a return, fa ils to comply with all the terms of a notice is sued, or d.though lia ble to pay taxes u nder this Rule, but escaped assessment for any particular year, then the Assessing Officer, after taking into account all relevant material which the Assessing Officer has gathered, shall, after giving the person an oppor tunity of being heard, make the assessment of the Annua l Property Value and Property Tax to the best of his judgment and determine the sum payable by the person on the basis of such a ssessment. (2 ) The municipality shall pr oceed with the provisions of presentation of bill according to Sec 252 of the Act. The Assessing Officer shall provide such opportunity of being heard by serving a notice inForm PTMR 14: Notice for Assessmentand calling upon the per son to show cause, on a date and time to be specified in the notice, why the assessment should not be completed to the best of his judgment. (3 ) The assessing officer sha ll fix a date for hearing ordinar ily not less than 30 days from the date of service of notice. (4 ) The assess ing officer after hearing the person and considering such document, information, and evidence as such the person may produce on any specified point, by an order in writing, complete the assessment and determine the annual property value, tax due, ca lcula te the interest and penalty, if applicable. (5 ) If the person fails to comply with any of the terms of t he notice issued under sub-Rule (2), the assessing officer shall, after taking into account all r elevant materials, which he had gathered and which is available on record, make an assessment and determine the annual property value, tax due, calculate the interest and penalty, if applicable. (6 ) The Best Judgement Assessment Order shall be in writing and the assessing office shall serve on the person along with a challan, on prescribed form, for the payment of tax and other dues as determined. (7 ) The a ssess ment sha ll be made ex-parte where the person fails to file the r eturn in r esponse to the notice under sub-Rule (2), above or after filing the return, fails to cooperate in enquiries relevant to completion of t he assessment proceedings. (8 ) The person would not be entit led to any rebate when assessed under this Rule. (9 ) Where a person on receipt of notice under sub-Rule (2), agrees with the proposed annual property value and the tax and agrees not to appear before the assessing officer, the notice issued under sub-Rule (2), may be treated as the assessment order under sub-Rule (6). In such a case, the person would deposit the tax assessed by the assessing officer, as shown in the notice within 15 days of the receipt the notice in Form PTMR 14: Notice for Assessment and submit s a copy of the proof of payment to the assessing officer within 7 days of deposit. (10) The person would deposit the tax and other dues as per the assessment order received within 30 days of the receipt of the order. (11) The assess ment under this Rule shall be made anytime within a period of four years from the end of the particular Assessment year for Property Taxation. [For example, for the Assessment year for Pr operty Taxation 2012-13, therefore, no best judgement assessment under the Rule 34 shall be made after 31 March 2017] Rule 35. RE-ASSESSMENT (1 ) The assessing officer with approval from the Executive Officer may re-open any a ssessment completed under Rule 31, Rule 32, Rule 33, and Rue 34 at any time where it has been detected that there is wilful suppression of information. (2 ) The assess ing officer shall provide such oppor tunity of being heard by serving a notice inForm PTMR 15: Notice for Re-Assessment and calling upon the person to show cause, on a date and time to be specified in the notice, why the earlier assessment shall not be re-opened. (3 ) The assessing officer sha ll fix a date for hearing ordinar ily not less than 30 days from the date of service of notice. (4 ) The assess ing officer after hearing the person and considering such document, information, and evidence a s such the person may produce on any specified point, by an order in writ ing, shall complete the assessment and determine the annual property value, tax due, calculate the interest and penalty, if applicable. (5 ) If the person fails to comply with any of the terms of t he notice issued under sub-Rule (2), the assessing officer shall, after taking into account all r elevant materials, which he had gathered and which is available on record, make an assessment and determine the annual property value, tax due, and calculate the interest and penalty, if applicable. (6 ) The Re-Assessment Order shall be in writing and the assessing officer shall serve on the person along with a challan, on prescribed form, for the payment of tax a nd other dues as determined. (7 ) The re-ass essment sha ll be ma de ex-parte wher e t he person fails to appear or fails to cooperate in enquir ies relevant to completion of the assessment proceedings. (8 ) Such person cannot claim any rebate on the tax calculated on the revised annual property value. (9 ) The assess ing officer would levy the Interest and penalty as per these Rules. Rule 36. POWER OF THE ASSESSING OFFICER TO ENTER PREMISES (1 ) The Executive Officer of the municipality may order the a ssessing officer to call for information and to enter upon premises for the purposes of these Rules accor ding to Sec 225 of the Act. (2 ) The assessing officer shall send a notice according to Sec 225 of the Act would be inForm PTMR 16: Notice to ent er PremisesForm PTMR 16: Notice to enter Premisesto the person who shall allow the necessary facility. (3 ) The power vested under this rule sha ll not be exercised befor e sunrise or after suns et, unless desired by the occupier of the property. (4 ) In the event of the failure of the person to comply with the notice under sub-Rule (2) a bove the assessing officer may levy a penalty as per Rule 29. Rule 37. RECOVERY OF DUES (1 ) The municipality shall follow the relevant provisions of Part G of Chapter XVI of the Act and as amended fr om time to time to recover the dues from the persons who defaulted to pa y the dues within the due date or within the additiona l time as allowed by the assessing officer. Chapter IX: Rectifications, Appeals, Review, and Revisions Rule 38. RECTIFICATION OF MISTAKES (1 ) The assessing officer may rectify any arithmetical or other mistake apparent from the information in the original or revised return filed under Rule 17,Rule 18 orRule 19, or the or ders passed under Rule 31,Rule 32, orRule 33 on his own motion and modify the annual property value and the property tax payable accordingly. (2 ) The person may also file an application inForm PTMR 17: Application for Rectification ofMistakesbefore the assessing officer for rectification of any mistake apparent on record in the return filed under Rule 17,Rule 18 orRule 19 or the orders passed under Rule 31,Rule 32, or Rule 33. The applications for rectification shall be filed within 60 days of the filing of the Return under Rule 17,Rule 18 orRule 19 or before the assessment is complete under Rule 33whichever is earlier and within 30 days of receipt of orders under Rule 31,Rule 32, orRule 33. The assessing officer may condone delay beyond t he stipulated period in cases where such delay is for a reasonable cause. (3 ) On r eceipt of an application for rectification under sub-RuleError! Reference source not found above the assessing officer shall scrutinize the record and shall pass a written order on such application within 60 days of the receipt of the application. (4 ) If there is any excess of tax paid he shall refund the same without calling the person. (5 ) No order enhancing the tax shall be passed under this Rule without giving the person an opportunity to explain his case. For that, the assessing officer shall issue a notice inForm PTMR 14: Notice for Assessment. Rule 39. MUNICIPAL APPELLATE TRIBUNAL (1 ) The State Government constit utes a Municipal Appellate Tribunal under Sec 352-A of the Act to consider appeals under Rule 40. Rule 40. APPEALS (1 ) Any person liable to determine annual property value and to pay tax under these Rules and if dissatisfied with or aggr ieved by the order passed by the Assessing Officer under Rule 31, Rule 32, Rule 33, andRule 35 may prefer an appeal before the Municipal Appellate Tribunal constituted by the State Government (2 ) The person preferring an a ppeal shall do so while filing the Memorandum of Appeal inForm PTMR 19: Appeal under Rule 40 before the Municipal Appellate Tribunal in duplicate and those shall be presented before the Tribunal by the applicant or by a legal represent ative duly authorised by the person or may be sent to the Tribunal by a registered post. (3 ) The Memora ndum of Appeal as per Sub-Rule (2) s hall be submitted within forty-five days from the date of service of a copy of the order received under Rule 31, Rule 32, Rule 33, andRule 35 and shall be accompanied by a copy of the Order and proof of payment of due taxes, interest, and penalty. (4 ) No appeal under this Rule shall be entertained unless the due tax, including the interest and penalty levied by the assess ing officer while passing the Order under the Rule 31, Rule 32, Rule 33, andRule 35has been deposited with the municipality. The appeal sha ll abate unless such due tax, including the interest and penalty, if any, is continued to be deposited regularly until the appeal is finally disposed of. (5 ) The provisions of Part II and Part III of the Limitation Act, 1963 (Union Act 36 of 1963) relating to appeal shall apply to every appeal preferred under this Rule. (6 ) The appeal shall be summarily rejected, if the appellant fails to deposit the dues as or dered by the assessing officer aga inst which appeal preferred and if failed to attach the proof of payment along wit h the Memorandum of Appeal. (7 ) The appeal may be rejected, if the appellant fails to comply with the requirements after he has been given such opportunity as the Tribunal thinks fit to amend the memorandum of appeal so as to bring it to conformity with such requirements. (8 ) If the Tr ibunal does not reject the appeal, then shall fix a date for hearing the appella nt or his legal representative and the assessing officer or his legal representative. For that, the Tribunal shall issue a notice as prescribed under theForm PTMR 21: Notice for hearing under Rule 40/Rule 41. (9 ) Except as otherwise provided in the Act, the decision of the Tribunal with regard to annual property valuation and determination of tax shall be fina l and no suit or proceedings sha ll lie in any Civil Court in respect of any matter, which has been or may be referred to or has been decided by the Tribunal. (10) If aggrieved by the Order of the Tribuna l, the Executive Officer within forty-five days from the date of passing t he order by the Municipal Appellate Tribunal by giving reasons in writing, prefer a petition before the Chairman of the Tribunal for review of the order passed by the Tribunal. (11) The Tribunal may review and held the earlier or der as correct or may revise the earlier order. (12) Upon a review of the earlier order, if the Tribunal considers that there would be cha nge in the earlier order that may have an adverse effect on the person, and then the Tribunal shall provide reasonable opportunity of being heard. Rule 41. REVIEW AND REVISION OF ASSESSMENT (1) The Executive Officer maysuo moto call for and examine the record of any proceeding under these Rules, and if he considers that, any order passed therein by the assessing officer under Rule 31, Rule 32, Rule 33, andRule 35 is erroneous in so far as it is prejudicial to the interests of the municipality. The Executive Officer, after giving the “assessee for property tax” an opportunity of being heard and after making or causing to be made such enquiries as he deems necessary, pass such order thereon a s the circumstances of the case justify, including an order enha ncing or modifying the assessment, or ca ncelling the assessment and directing a r e-assessment under Rule 35. Explanation, record shall include all records relating to any proceeding under these Rules ava ilable at the time of examination of the Executive Officer. (2 ) The Executive Officer upon receipt of an applica tion for revision by the “assessee for property tax” inForm PTMR 20: Review under Rule 41 from the a ggrieved person within 30 days of the receipt of the order under Rule 31, Rule 32, Rule 33, Rule 34, and Rule 35 but shall not include any order under Rule 41 may call for and examine the record of a ny proceeding under these Rules. The Executive Officer after giving the “assessee for property tax” an oppor tunity of being hear d and after making or causing to be made such enquiries as he deems necessary, pass such order thereon as the circumstances of the case justify, not being an order prejudicial to the assessee, as he thinks fit. (3 ) No order shall be made under sub-Rule (1) and sub-Rule (2) after the expiry of two years from the end of the financial year in which the order sought to be revised was passed. (4 ) The person preferring a review and revision under sub-Rule (2) cannot prefer an appeal under Rule 40. (5 ) No review and revision under this Rule shall be entertained unless the due tax, including the interest and penalty levied by the assessing officer while pa ssing the Order under the Rule 31, Rule 32, Rule 33, Rule 34, and Rule 35 has been deposited with the municipality. Chapter X: Miscellaneous Rule 42. SERVICE OF NOTICE (1 ) Any notice issued under the provisions of these Rules may be served in the following manner: a.Personally upon the address ee at the address registered with the municipality, if present, b.By messenger of the municipality, c.By registered post or private couriers; (2 ) If the authority issuing the notice is sa tisfied that an attempt has been made to serve the notice by anyone of the above methods and the addressee is avoiding service or that for any other reason, the notice cannot be served by anyone of the above methods, the said authority may cause the notice to be served by affixation at the premises of the addressee, and a notice so served shall be deemed to have been duly served. Rule 43. FORMAL AND SUMMARY INQUIRIES TO BE DEEMED JUDICIAL PROCEEDINGS (1 ) A formal or summary inquiry under these Rules shall be deemed a judicial proceeding within the meaning of Sections 193, 219, and 228 of the Indian Penal Code, and the office of any authority holding a formal or summary enquiry shall be deemed a Civil Court for the purpose of such e nq u i r y. (2 ) Every hear ing and decision, whether in a formal or summary inquiry, shall be in public, and the parties or their authorized agents shall have to appear in person after service of notice. Rule 44. MAINTENANCE OF REGISTERS AND RECORDS (1 ) Each assessing officer shall: a.Record the details of all returns received under Rule 17, Rule 18, and Rule 19 in separate registers inForm PTMR 22:Register of Returns Submitted ( Separate for Rule 17, Rule18 and Rule 19. b.Record the payments made under Rule 21, Rule 22, and Rule 23 in the relevant column in the above register on the ba sis of verification of transfer of money to the designated bank account of the Municipality. c.Record of all orders passed under Rule 31, Rule 32, Rule 33, Rule 34, Rule 35, Rule 38, Rule 40, and Rule 41 shall be maintained in separate registers inForm PTMR 23: Register ofOrder s Pas sed (Separate for each Rule) giving such particulars as provided therein. The payments received against such orders will be recorded in the relevant column of this regist er. (2 ) The municipality may mainta in such regis ters in the ma nua l for mat or in the electr onic or computerized format. (3 ) If the municipality decides to maintain t hese registers in electronic or computerized for mat, then the Executive Officer would be responsible to obtain prints of the computerized data on a periodic basis and bound or file them in a logical manner. Rule 45. PRESCRIBED DATES COINCIDING WITH HOLIDAYS (1 ) Notwithsta nding provisions of other orders of t he government on the matter of prescr ibed dates coinciding with a holida y, for purposes of these Rules r ead with the Act , if any prescribed date coincides with a holiday as declared by the Sta te Government in the Official Gazette, then the next working date would be prescribed date. (2 ) If the next working date as mentioned in (1) above is also a holiday as declared by the State Government, then the next and immediate working day would be the prescribed date. Rule 46. FORMS (1 ) The municipality for the purpose of property profiling s urvey so to init iate unit area method of pr oper ty ta xa tion would use Form PTMR 1: Property Profile Sur vey Questionna ire; (2 ) A person would use Form PTMR 2: Owners’ Request for Structural Changes to request for any structural changes in the existing property; (3 ) The concerned official in the Building Pla n section of the municipality shall use Form PTMR 3: Departmental Notification for Structural Changes to intimate the revenue section for any structural changes to an existing property; (4 ) A person would use Form PTMR 4: Notice of Transfer of Title and Mutation to intimate about transfer of title and mutation of an existing property; (5 ) Any per son ca n use Form PTMR 5: Form for Submission of Objections / Suggest ions in response to “Draft Notification for Classification of Municipal Area and fixation of Unit Area Values” for registering objections and suggestions to a draft notification issued for classification of municipal area and fixation of unit area values; (6 ) A per son s ha ll use Form PTMR 6 : Form for Requesting apportion of Annual Property Value and Assessment of Taxes to request for apportionment of annual property value and the liability to pay taxes; (7 ) A per son s ha ll use Form PTMR 7: Form for Requesting Amalga mation / Separ ation of Ownership to request for amalgamation or separation of ownership; (8 ) A per son s ha ll use Form PTMR 8: Self-Assessment Return of Annual P roperty Value and Property Taxes to submit the annual retur n of property thereby self-assessing the annual property value and the property tax t hereon; (9 ) The municipality shall receive the annual return of property and acknowledge the receipt in Form PTMR 9: Acknowledgment of Receipt of Self-Assessment Retur n of Annual Property Value and Property Taxes (10) The municipality shall issue Form PTMR 10: Challan for payment of Property Tax Dues to every payer so that they are able to deposit their property tax dues; (11) The municipality shall issue Form PTMR 11: Receipt for payment of Property Tax Dues as an acknowledgment upon receipt of property taxes; (12) A person can claim refund of excess deposit of property tax by applying in Form PTMR 12: Claim for Refund of Excess Amount; (13) The municipality shall use Form PTMR 13: Notice for Rectification of Mistakes in a Defective Return to summon a person wher eby giving an opportunity to rectify mistakes found in the annual property return; (14) The municipality shall use Form PTMR 14: Notice for Assessment to summon a person whereby giving an opportunity of being heard during a regular assessment; (15) The municipality shall use Form PTMR 15: Notice for Re-Assessment to summon a person whereby giving an opportunity of being heard during a re-assessment of a return; (16) The municipality shall issue a Form PTMR 16: Notice to enter Premises to the concerned owner thereby notifying the intent to enter the premises and verify the details as provided in the return or the details as available with municipal records; (17) A person may apply in Form PTMR 17: Application for Rectification of Mistakes to the municipality thereby r equesting rectification of mistakes in the return filed or the order received; (18) The municipality shall use Form PTMR 18: Notice to File Return to order a person to file a return, which he did not file within the relevant due date; (19) A person shall use Form PTMR 19: Appeal under Rule 40 before the Municipal Appellate Tribunal to file an appeal before the Municipal Appellate Tribunal; (20) A person shall use Form PTMR 20: Review under Rule 41 to r equest for review or revision before the municipality; (21) The appellate or the revisionary authority would use Form PTMR 21: Notice for hearing under Rule 40/Rule 41; (22) The municipality shall maintain a register in Form PTMR 22: Register of Returns Submitted (Separate for Rule 17, Rule 18, and Rule 19) separately for each relevant rule to record details of all returns submitted; (23) The municipality shall maintain a register in Form PTMR 23: Register of Orders Passed (Separate for each Rule) for all order s passed under the Rules; (24) The municipality shall issue Form PTMR 24: Notice for Imposition of Penalty to a person before imposition of penalty thereby giving an opportunity of being heard; (25) The officer or the authority responsible to pass order under the Rules may use Form PTMR 25: Form of Or der; a nd (26) The appellate or the revisionary authority responsible to pass order under the Rules may use Form PTMR 26: Order under Rule 40 / Rule 41; Schedule 1: Explanation to Codes for Allotment of UPIN District CodeDistrictCode Aizawl01 Kolasib02 Serchhip03 Saiha04 Lunglei05 Champhai06 Lawngtlai07 Mamit08Town CodesTownsCode Zawlnuam01 Mamit02 Lengpui03 Vairente04 Bairabi05 Kolasib06 North Kawnpui07 TownsCode Darlawn08 Saitual09 Sairang10 Aizawl11 Khawzawl12 Champhai13 Khawhai14 Biate15 Serchhip16 Thenzawl17 North Vanlaiphai18 Tlabung19 Lunglei20 Hnahthi al21 Lawngtlai22 Saiha23Ward Code for Aizawl Municipal CouncilWardCode WardI01 Ward II02 Ward III03 WardCode Ward IV 04 WardV 05 War d VI 06 Ward VII 07 Ward VIII 08 Ward IX 09 WardX 10 War d XI 11 Ward XII 12 Ward XIII 13 Ward XIV 14 War d XV 15 Ward XVI 16 Ward XVII 17 Ward XVIII 18 Ward XIX 19Local Council Code for Aizawl Municipal CouncilLocal CouncilCode Muanna Veng01 Zuangtui02 Selesih03 Durtlang North04 Durtlang Leitan05 Local CouncilCode Durtlang06 Chaltlang07 Bawngkawn08 Bawngkawn South09 Ramhlun North10 Ramhlun Venglai11 Ramhlun Vengthar12 Ramhlun Sports Complex13 Laipuitlang14 Ramhlun South15 Ramthar North16 Ramthar Veng17 Aizawl Vengl ai18 Electric Veng19 Chan ma ri20 Zarkawt21 Chanmari West22 Edenthar23 Hunthar24 Zemabawk25 Zemabawk North26 Falkland27 Thuampui28 Armed Veng29 ArmedVengSouth30 Chite31 Dawrpui32 Saron33 Chhinga Veng34 Tuithiang35 Chawnpui36 Zotla ng37 Local CouncilCode Zonuam38 Govt. Complex39 Luangmual40 Chawlhhmun41 Tanhril42 Sakawrtuichhun43 Rangvamual44 Chaltlang North45 Tuivamit46 Phunchawng47 Tuikual North48 Tuikual South49 Dinthar50 Dawrpui Vengthar51 Vaivakawn52 Kanan53 Khatla54 Khatla South55 Mission Vengthlang56 Bungkawn57 Bungkawn Vengthar58 Maubawk59 Lawipu60 Nursery61 Bethlehem62 Bethlehem Vengthlang63 College Veng64 Venghlui65 Republic Veng66 Upper Republic67 Republic Vengthlang68 Mission Veng69 Local CouncilCode Salem Veng70 Dam Veng71 Venghnuai72 Thakthing73 I.T.I Veng74 Kulikawn75 Tlangnuam76 Saikhamakawn77 Melthum78 Hlimen79 Khatla East80 Tuikhuahtlang81 Model Veng82Ownership CodeOwnershipCode Government (Central, State, Local, Central Govt. Undertaking, PSU)01 Non-Government (Private individual, Charitable Organizations, Partnership Firms, Trust and Societies, Company)02 Form PTMR 1: Property Profile Survey Questionnaire 12 34LSC No: 5 Pu / PiAge: RelationOccupie r Te na nt Ne ighbour(Tick) Mobile / Fixed Phone No of Respondent : Da te of Visit 3. De tail of Surveyors Name of Surveyor 1 Pu / Pi Name of Surveyor 2 Pu / Pi Name of Surveyor 3 Pu / Pi 4. Survey Result (after Final Visit) [Tick the appropriate] CompleteNo respondent at the propert y Inc om pl et eInc apac itated, hence did not respond Refus ed Survey Pu / Pi Da te of Visit 6. Na me of SupervisorPu / Pi 7. Picture of House Ta ke nYNPicture Image File Number: 8. De tails VerifiedYN Survey or 1 Survey or 2 Survey or 3 Date of Entry SupervisorForm No. PTMR-1 Property Profile Survey Questionnaire Mizoram Municipalities (Property Tax Management) Rules, 2013 [Sub-rule (5) of Rule 7] 5. De tails of Second SurveyVisit 1Visit 2Name of Respondent:9. Signature of Surveyor and Supervisor10. Data Entry DetailsData keyed by (Nam e)nam e of princ i pal ro ad name of s ub or side road name of nearb y landmark PIN Code and other det ails , if any B. S URVEY DETAILS 1. Na me of Re sponde nt (during First Surve y):Owner / Owner's Family member 2. De tails of First Survey VisitVisit 1Visit 2Visit 3Final VisitSurvey Grid MapForm No: A. LOCAT I ON DETAI LS Ward No.:Na me of Loca l Council.: Prope rty/House No: Prope rty Addre ss:c ommon name of b uilding 1 Pu / PiPu / Pi Pu / PiPu / Pi Pu / PiPu / Pi Pu / PiPu / Pi 2 3 4 Ot hers 5 a. Sex:MaleFem ale b. Age: 1. Freedom Fighter 2. Ret ired from Armed Forc es 3. Differently Able 6a. Whether there are tenants in the property ?YN b. What is the nature of tenancy ? c. How m any ONLY tenants (include a ll individuals) are living in the property ? d. How long these tenants are living in the property (in years) ? e . How many comme rcia l units a re the re within the property ? 1. TypeVac ant Land Plot with no c ommerc ial useYN Vac ant Land Plot with c ommerc ial us eYN YN YN YN YN YN YN (num be rs)I f commerc ial tenancy,D. P ROP ERTY DETAI LS Buil ding / Hous e only (No Appurtena nt Open Area like Garden, Courty ard, Swim ming P ool, et c ) Buil ding / Hous e (With Appurte nant Open Area lik e Garden, Courty ard, S wimming Pool, etc ) Buil ding under Cons truc tion W hether there are advertis ing hoardi ngs within the property W hether there are TV / Tel ecom towers within the propert y W hether there is s pac e for c ar park within the propert y How many c ars the propert y c an ac c ommodate t o park d. Owne rs' Profile 4. S ingle / Divorc ed W omen 5. W idow 6. None of the A bove CommercialResidentialI f residential tenanc y,(Tic k the appropriat e one) < 1> 1 but < 5> 5 but < 15> 15 Charit abl e Organiz ationsCent ral Govt. Centra l Govt. UT, PSU Trus t and Soc iet iesState Govt. Com panyOthers, (s pec ify ) ____________________________ In case of Individual Ow ne r ONLY Indicate: c.Number of members in owne rs' family ___________________ Below 65 yrsAbove 65 y ears C. OWNERSHIP DETAILS a . Na m e o f the Ow ner: b. Name of the Co-Owners (in ca se of Joint Owne rship) Father's / Husba nd's Name: (only in c as e of individual and s ingle owners hip) Addre ss for Corre sponde nce (present ): [If different from A.5] Na ture of Ow nershi p (Tic k t he appropriat e one) Indi vidual (s ingle/joint)Partners hip FirmLoc al Govt. 2 . U se O w n e r s' Te na nts' Owned for Office Use by Central / State / Local Gove rnment and Govt. UT 3If for Other than Residential Use, then specify a. _____________________________d. _________________________________ b. _____________________________e. _________________________________ c . _____________________________f. _________________________________ 1Prope rty Structure a s on the da te of Profi le Surve y S eparate s truct ure for hous ing animals lik e dogs , c ow, goat s, s heep, pigs, poult ry , et c . 2Fina l ye a r of comple tion of the property a s on the date of Profile Surve y Les s than 10 y ears ago B etween 10 and 25 years ago B etween 25 and 50 years ago More than 50 y ears ago Dec lared Heritage Property by any authority No informat ion about t he y ear of c ompletion 3M ea sure me nt of the Pro pe rty a s on the date of Profile Surve y Rough sk etch WITH DIMENSIONS (in ft) of each side of the vacant landOt her Struc ture, please spec i fy , _____________________________________________(Rough Sket c h and Meas ure the CO VERED AREA OF EACH FLOOR OF THE BUI LDI NG a nd a re a ofa . V ACANT LAND / LAND APP URTENANT T O A BU ILDI NGb. COVERED AREA OF BUI LDI NG/ STRUCTURERough sk etch WITH DIMENSIONS (in ft) of each SIDE of the COVERED AREA OF EACH FLOOR OF THE BUILDING/S TRUCTURE S E PA RA TE LYA ss embly house (Cinema / Theatres / Communit y Hall / Others) If property used for Commercial Use, quote Trade License Number issued by municipality to each commercial unit(add a separate s heet of paper, if more t han s ix) E. P ROP ERTY S TRUCTURE DETAI LS AND MEASUREMENTV ac ant LandB uilding / Apart ment having a height of 15 m / 49.2 ft or aboveB uildings us ed for educ at ional, as s emb ly, religious , ins titutional, industrial, s torage purpos eB uilding / A part ment having a height of below 15 m / 49. 2 ft (Ordinary / k utcha)B uilding / A part ment having a height of below 15 m / 49.2 ft (s emi permanent / s emi pucc a)B uilding / A part ment having a height of below 15 m / 49.2 ft (permanent / puc c a)Offic e (P ri vate / Government / PSU / Govt. Undert ak ing)Indus t ries / Fac tories / W arehous e / Godowns / Storage S hops (Ret ail / W holesale / Departmental)Religious / Chari table Ins titutions Commerc ial / Mark et Com plexOffic es of Polit ic al Organizations Clinic / Nursing Home / Hos pit alS tadium / Play ground / P ark s / S wimming P ool / Gy mnas ium Diagnostic / Pathology Cent resOt her Us e, pleas e mention_______________________Residential Use onlyCommercial Use onlyM i x U seResidential Use onlyCommercial Use onlyM i x U seYesRes taurants / Lodge / HotelsE duc at ional Ins titutions Name and S ignature of Surveyor S urvey or ID Num ber Form No:OW NER'S COPYI ……………………………….................................................................................... (name in block letters),son/wife/daughter of …………………………….................................................................................. resident of WardNo: ........................... hereby certify that the above details are true to my knowledge and belief. I provided the details for propert y profiling in the c apac it y of an owner / oc c upier ………………………………. .. ... .. (mention c apac ity and position held, if occ upier). I further declare that I am mak ing t his dec laration in my c apac ity as .................................................. (Individual / Designation of Occupier) and I am also competent to make this s ubm is s ion and verify it. Dat e: …………… I ……………………………….................................................................................... (name in block letters),son/wife/daughter of …………………………….................................................................................. resident of WardNo: ........................... hereby certify that the above details are true to my knowledge and belief. I provided the details for propert y profiling in the c apac it y of an owner / oc c upier ………………………………. .. ... .. (mention c apac ity and position held, if occ upier). I further declare that I am mak ing t his dec laration in my c apac ity as .................................................. (Individual / Designation of Occupier) and I am also competent to make this s ubm is s ion and verify it. Signature of owner / oc cupier (with seal, if non- individual) Dat e: ……………Signature of owner / oc cupier (with seal, if non- individual) Name and S ignature of Surveyor S urvey or ID Num ber ……………………….. Te a r for A c k now le dgme nt (H and over to ow ne r /occ upier of the pr oper ty )…… ……….. I ……………………………….................................................................................... (name in block letters),son/wife/daughter of …………………………….................................................................................. resident of WardNo: ........................... hereby certify that the above details are true to my knowledge and belief. I provided the details for propert y profiling in the c apac it y of an owner / oc c upier ………………………………. .. ... .. (mention c apac ity and position held, if occ upier). I further declare that I am mak ing t his dec laration in my c apac ity as ................................................... (Individual / Designation of Occupier) and I am also competent to make this s ubm is s ion and verify it. Dat e: ……………Signature of owner / oc cupier (with seal, if non- individual) Name and S ignature of Surveyor S urvey or ID Num ber ……………………….. Tea r for A c know le dgme nt (H and ove r to Re ve nue Offic er) …… …… ….. Form No:F. ACKNOW LEDGMENT ………… …… …… …..A ck now le dgme nt ( Re ta in a t M unic ipa lity Offic e along w ith profile for m)…………….. Form No: Form PTMR 2: Owners’ Request for Structural Changes To The Executive Officer (name of municipality) (address of municipalit y) (address of municipalit y) Si r, In the matter of: Property with UPIN __________________________________ In the matter of: Information to updat e Municipal Records 1LSC Cha nge s:Previous : 2Land Area Changes:Previous :s q . Ft s q . Ft s q . Ft Revis ed:s q . Ft 3Covered Area ChangesPrevious :s q . Ft s q . Ft s q . Ft Revis ed:s q . Ft 4Level/Floor ChangesPrevious :numbers numbers numbers Revis ed:numbers 5Change in type of Str uc turePrevious Revis ed 6Change in use of the proper tyPrevious Revis ed Separation from Other LSC: This is to inform you that certain changes affected to the prope rty m enti oned above. The details and particular of changes are as below:Form No. PTMR-2 Ow ne rs' Reque st for Structura l Change s Mizoram Municipalities (Property Tax Management) Rules, 2013 [Sub-rule (1) of Rule 5] Am algam ation with other LSC: I … ………… ………… ……….................................................................................... (n am e i n b l ock l e tte rs ), s o n /w ife /d a ug h te r o f …… ………… ………… …................... .. ............................................................. h e re b y ce rtify th a t th e a bo ve d e ta i l s a re tru e to my knowledge and belief. I provided the detailsof changes in the capacity of an owner / occupier ……… ………… ………… …........ (m e n ti on cap a ci ty a n d p o s i ti o n he l d, i f o ccu p i e r) . I fu rt h er d e cl a r e th a t I a m m a ki n g th i s d e cl a ra tio n i n m y ca p a ci ty a s .................................................. (In d i vi d u a l / D e s i g n a ti o n o f Oc cu pi e r) a n d I a m al s o com petent to m ake this subm is s ion and verify it. Signature of owner / occupier (with s eal, if non-individual) Da te: ……………Add: New after Changes : Les s: Deleted after Changes: Add: New after Changes : Les s: Deleted after Changes: Add: New after Changes : Les s: Deleted after Changes: Form PTMR 3: Departmental Notification for Structural Changes To The Executive Officer (name of municipality) Si r, In the matter of: Property with UPIN __________________________________ In the matter of: Information to updat e Municipal Records The details and particular of changes are as below: 1Ne w Construction: Name of Owner Address of the P ropertyBuilding Plan Number3Covered Are a Cha ngesPrevious:sq. Ft sq. Ft sq. Ft Revi sed:sq. Ft 4Le ve l /Fl oo r Cha ng e sPrevious:numbers numbers numbers Revi sed:numbers (name of municipality) Form No. PTMR-3 De pa rtme nta l Notifica tion fo r Structura l Change s Mizoram Municipalities (Property Tax Management) Rules, 2013 [Sub-rule (2) of Rule 5] Completion Certific ate Number Date: ……………Si gnat ure of Offic er / ______________ S ec t ion This is t o inform you that the following new property was issued Completion Certificate OR c ertain struc tural changes affec ted to the property with t he UPIN mentioned above. A dd: New after Changes: Less: Deleted after Changes: A dd: New after Changes: Less: Deleted after Changes: Completion Certific ate Number Completion Certific ate Number Form PTMR 4: Notice of Transfer of Title and Mutation To The Ex ecutive Offic er (name of munic ipality) (address of munic ipalit y) (address of munic ipalit y) Sir, In the ma tte r of: Property with UPIN __________________________________ In the ma tte r of: Trans fer of Tit le and Mutation 1Pa rticulars of the Property a.b. c.d. LSC No: e. 2P a rti cul a rs of Tra nsfe ror / (s) Name of owner / (s)Date of death (in c as e of Death)3Particulars of Transferee / (s) Name of t ran s feree/ (s )Relat ions hip with Trans ferorA dd res s4Particulars of Transfer Reas on: Dat e of Trans f er: Dat e of E xec u ti on of Trans f er Doc um ent : 5 Dat e:name of s ub or side road name of nearb y landma rk PI N Code and ot her det ails Property/House No: Property Address: Father's NameSuc c ess ion / Inheritanc e / Trans fer by sale / Partit ion / A ss ignment / Family Arrangement W e hereby s tat e that t he above details are true and correc t to our k nowledge and we attac h all neces s ary c ertificates and doc ume nts in s upport of our applic ation S igna ture of He i r / Prope rty-ow ne r Father's Namec ommon name of b uilding name of princ ipal road W a rd No.:Name of Local Council.: Form No. PTMR-4 Notice of Tra nsfer of Title and Muta tion Mizoram Municipalities (Property Tax Management) Rules, 2013 [Sub-rule (1) and (2) of Rule 6] Cons equent upon s uc c es s ion / inheritanc e / trans fer by s ale / partition / as s ignment / family arrangem ent, it is reques ted t hat nec es s ary mutation in the S patial Property Database of the munic ipalit y pertaining t o the propert y des c ribed in this applic ation be effec ted. Attach with the Application of Form PTMR-4: Certified Copies of Pass/Land Settlement Certificate Cert ified Copies of up t o date pay ment of munic ipal propert y t ax es Sale / Purchase deed (in case of purchase or s ale) Cert ified c opy of Deat h Cert ifi c ate i s s ued by m unic ipali t y or any depart ment of S tat e Government Gift Deeds Any ot her doc ument , ________________________________________ (to s pec ify ) Legal Hiers hip Certificate issued by competent court or latest writt en "WILL" duly probated by c ompet ent c i vil c ourt Form PTMR 5: Form for Submission of Objections / Suggestions in response to "Draft Notification for Classification of Municipal Area and fixation of Unit Area Values" To The E xecutive Officer (name of munic ipalit y) (addres s of municipality) (addres s of municipality)Si r,1Na me of the Re sponde nt 2Property De tails a.b. c. UP IN:d. LSC No: e. f. La ndl i ne Nu m be r Mobile Num be r E-Mail ID (if any) 3Status of Re sponde nt Propert y Owner / Person liable t o pay tax Tenant Ot hers , pl eas e s pec i fy __________ __ ______________________________ 4 Date:nam e of s ub or s ide road Ward No.:Name of Local Council.: Prope rty Addre ss:c ommon name of b uilding nam e of pri nci pal road Form No. PTMR-5 Form for Submission of Objections / Suggestions in re sponse to "Dra ft Notification for Classification of Municipal Area and fixation of Unit Area Values" Mizoram Municipalities (Property Ta x Mana ge ment) Rules, 2013 [Sub-rule (7) of Rule 10] This is in response to the draft notificat ion is sued by t he Board of Councillors of _______________________ (name of municipality) vide Notification No: _____________________ dated ______________. I/W e have the following objections / suggestions to provide as I/we are persons having property in t he class ified area and my /our int eres t is likely to be affected. The details of objections / suggest ions are provided below: nam e of nearb y landm ark P IN Code and ot her details Co nta ct De ta i l s: Specific sugge stions / obje cti ons of the re sponde nt/(s) subm itted unde r Rul e 10 (7) of the Mizoram Municipalities (Property Tax Management) Rule s, 2013(pl eas e ent er your suggest ions in 100 words or less ) Signature of Respondent Form PTMR 6: Form for Requesting apportion of Annual Property Value and Assessment of Taxes To The Executive Officer (name of municipality) (address of municipalit y) (address of municipalit y) Si r, 1Na me of the Ow ne r 2Property Details a.b. c. UPIN:d. LSC No: e. 3 Name of owner / Co-ownersFather's NameP erc ent age S hareDat e: Wa rd No.:Name of Local Council.: Form No. PTMR-6 Form for Re questing ap portion of Annual Property Value and Assessment of Taxes Mizoram Municipalities (Property Tax Management) Rules, 2013 [Sub-rule (4) of Rule 13] This is t o reques t you to kindly c ons ider apportionment of the Annual Property Value of the following ment ioned propert y for as s es s ment of t ax es s eparat ely ac cordi ng t o t he proport ion of res pec ti ve s hares . Details of apportionment of Annual Propert y Value and ass essment of taxes thereof based on t he following share: Signature of all Ow ne r / Co-owner (s) We hereby state that the above details are t rue and correc t to our k nowledge and we agree to t he above apporti onm ent. Property Addre ss:common name of b uilding name of pri nc i pal road name of sub or s ide road name of nearb y landm ark PIN Code and other details Form PTMR 7: Form for Requesting Amalgamation / Separation of Ownership To The Executive Officer (name of municipality) (address of municipalit y) (address of municipalit y) Si r, (Cons ider t he ap propriat e) (tick)Amalgamation of more than one property to one Ex isting Ow nership De tails Name of OwnerUP INPropert y A ddres sW ard No.Loc al CouncilLSCPropose d Ow ne rship Deta ils W ard No.(tick)Separation of one property to m ore than one Ex isting Ow nership De tails Name of OwnerUP INPropert y A ddres sW ard No.Loc al CouncilLSCPropose d Ow ne rship Deta ils W ard No.Dat e: Signature of all Ow ne r / Co-owner (s) Name of OwnerProperty AddressLocal Counc ilLocal Counc ilUPIN (Municipality toAllot)We hereby state that the above details are true and c orrect to our k nowledge and we agree to t he above arrangement and we att ach all necess ary c ertific ates and documents in s upport of our applic ation.UPIN (Municipality toAllot)Name of OwnerProperty AddressForm No. PTMR-7 Form for Requesting Amalgamation / Separa tion of Ow ne rship Mizoram Municipalities (Property Tax Management) Rule s, 2013 [Sub-rule (7) of Rule 13] This is t o reques t you to kindly cons ider the following for t he ownership of t he property ment ioned below: Form PTMR 8: Self-Assessment Return of Annual Property Value and Property Taxes Asse ssm e nt Ye a r o f P rope rty Ta x a ti on ______________________[Select the Year] 1YesNo 2YesNo 3 R e ce ipt N o of the Or iginal R etur n 4 12 3UP IN:4LSC No: 5 LandlineMob ile E-M a il ID ( wher e the ac k nowl edgment of retur n would b e sent) 1 Pu / PiPu / Pi Pu / PiPu / Pi Pu / PiPu / Pi Pu / PiPu / Pi 2 3 4 Othe rs Form No. PTMR-8 Self-Assessment Return of Annual Property Value and Property Taxes Mizoram Municipalities (Property Tax Management) Rules, 2013 [Sub-rul e (1) of Rul e 17, Sub Rule (1) of Rule 19] R e ce ipt N o of the Or iginal R etur n Notice No issued by Assessing Officer Partners hip Firm B. O W NERS HI P DETA I LS a. Name of the Owner: W ar d No.:Na me of Loca l Counc il.: Address for Correspondence ( p re s e n t) : [If different from A.5 ] Na tur e of Owners hip (Tick the appropriate one ) Individual (s ingle/joint) CompanyA. ASSESSE DETAILS Father's / Husband's Name: (only in case of individual and single ownership ) Pr operty Addres s : Local Govt. Charitable OrganizationsCentral Govt.Ce n tra l Govt. U T, P SU Trus t and Soci etiesSta te Go vt. Others , (s pecify) ____________________________ W he the r this Re turn an Origina l Re turn unde r R ule 17 ? Is the return a Belated Return under Rule 18, being submitted after 30 June of the Assessment Year ? If the re turn is a Re v ise d Re tur n unde r Rule 1 9, then m ention, D ate of Submis sion D ate of Submis sion If the re turn filed aga ins t a N otice for Defectiv e Re turn unde r R ule 3 2, the n mention, Da te of Notice (provide full detail s) Te le phone Numbe r b. Name of the Co-Owners (in case of Joint Ow ner ship) 1Property Structure as on the date of Return (Select all the applicable items) Vacant Land Plot with no com mercial use Vacant Land Plot with commercial use 2Details of Struct ure, Us e , a nd Age of e ac h Floor / Le ve l a s on the date of Re turn < 10 yrs 10 - 25 yrs 25 - 50 yrs > 50 years Heritage Ow nerTenantOw nerTenant Ow nerTenantOw ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant Ow ner Tenant C. P ROP ERTY DETAI LS TV / Telecom tow ers within the property Building / Apartm ent having a height of below 15 m / 49.2 ft (Ordinary / kutcha) Building / Apartm ent having a height of 15 m / 49.2 ft or above Floor 8ResidentialUs er (T ick / Selec t the appro priate) Residential Non-Res idential(T ic k / Select the appr o priat e)Use Non-Res idential MixAge of the Floor/Level (tim e of completion on the date of re turn)(Tic k /Selec t t he appro priate) Covered Area (in s q. Ft) Floor 6Residential Non-Res idential Mix Floor 3Residential Non-Res idential Mix Floor 7Residential Non-Res idential Mix Floor 5Residential Non-Res idential Mix Mix Floor No Floor 1 Mix Mix Floor 4Residential Non-Res idential Floor 2Residential Non-Res idential Building / Apartm ent having a height of below 15 m / 49.2 ft (sem i perm anent / sem i pucca) Building / Apartm ent having a height of below 15 m / 49.2 ft (permanent / pucca) Other Structure, pleas e specify, _____________________________________________ Advertis ing hoardings within the property 3When used for Other than Residential Use, then select those appropriate Incide nce to de te rmine Annua l Pr ope rty Va lue a nd Pr ope rty Ta x the re of re s ts w ith the ow ner : [Select the appropriate one] Not within the exempted list of as s es ses as per Section 217 of the Mizoram Municipalities Act, 2007 Within the exem pted list of as s es s es as per Section 217 of the Mizoram Municipalities Act, 2007 If c la im ing exem ption, the n t ick / se le ct appr opr iate c a te gory t o c laim e xe m ption Loc a tion FactorStr uc ture FactorOw ne rs hipand Usage FactorAge Factor (a)(b)(c )(d)(e)(f)( g)(h)(i) = (b) x ( d) x (e) x (f) x (g) x (h) Vacant Land Floor 1 Floor 2 Floor 3 Floor 4 Floor 5 Floor 6 Floor 7 Floor 8 Burial and burning grounds [S.217(1)(e)] Buildings or lands belonging to the m unicipality [S. 217 (1)(f)]Religious / Charitable Ins titutions Comm ercial / Market Com plexOffices of Political Organizations Res taurants / Lodge / HotelsEducational Ins titutions Offi ce ( Pri vate / Go ve r n m e n t / PS U / Go vt. Undertaking)Industries / Factories / Warehous e / Godowns / Storage D. INCI DENCE OF TAXATI ON Diagnos tic / Pathology CentresAs s em bly hous e (Cinem a / Theatres / Com munity Hall / Others ) Other Us e, please m ention Shops (Retail / Wholes ale / Departmental) Clinic / Nursing Hom e / Hos pitalStadium / Playground / Parks / Swim m ing Pool / Gymnas ium Floor NoCovered Area, sq.ft.Area Classificat ionUnit Ar e a Value (Rs .)Multiplicative Factors Annua l Property Va lue (INR) Total Annual Property Value for the Assessment Year ___________ Any irrigation work ves ting in the State Governm ent including the bed of a water cours e, or any building or land adjacent and appertaining to s uch irrigation work [S. 217(1)(g)] All s uch other government property being neither buildings nor land from which in the opinion of the State Government any incom e could be derived a s m ay from tim e to tim e notified by the State Governm ent [S. 217(1)(g)] Othe r propose d e xemption Othe r propose d e xemption E. COM P UTATION OF ANNUAL P ROP ERTY V ALUE AND ANNUAL TAX [Applicable for only those assesses that are not claiming exemption ] Places s et apart for public worship and either actually s o us ed o r used for no other purpos es [S. 217(1)(a)] Choultries for the occupation of which no rent is charged and choultries the rent charges for the occupation of which is us ed exclus ively for charitable purpos es [S. 217(1)(b)] Buildings used fir educational purpos es including hos tels attached thereto and places us ed for the charitable purpos e of s heltering the des titute or anim al and libraries and playground which are open to the public [S. 217(1)(c)] Charitable hos pitals and dis pens aries [S. 217(1)(d)] Ta x Pa y a ble on the A nnual Prope rty V a lue 1 Choose the Payment Option to Pay Annual Tax (Claim rebate under Rule 25) Annual Paym ent before 30 June of the As s es s ment Year Half-yearly payment before 30 June and 31 December of the As s es s ment Year Properties cons tructed during the As s es s m ent Year Adjus tm ent of advance depos its paid in earlier years 2 Pa yme nt of Dues Add: Interes t under Rule 27 Les s : Adjustment of Advances Date of Advance: ___________ Challan Num ber: ___________ I ………………………………................................................................................ .... (name in block letters), son/wife/daughter of …………………………….................................................................................. resident of Ward No: .. . .. ... ... ... .. . .. . .. . .. .. hereby c ertify t hat the above detail s ar e t rue to my k nowledge and belief. I provided the det ails for t his S elf As s es s ment Return in t he c apac ity of an owner / oc cupier …… ……… …………………. . .. . . .. (ment ion c apac it y and pos ition held, if occupier). I further declare that I am making this declaration in my capacity as .................................................. (Individual / Des ignat ion of Oc c upier) and I am al so compet ent t o make this s ubmis s ion and verify it . I am aware of the penal provis ions of t he Miz oram Munic ipalities Ac t , 2007 (as amended) and the Rules framed t here under which are at t rac t ed on wilful s uppres s ion and subm is sion of false and inc orrec t part ic ulars . Dat e: ……………Signat ure of owner / oc c upier (wit h s eal, if non-individual) Notification _________________________________ Dated _________Notification ________________________________ Dated _________ Net Dues Payable Payable be fore 30 Septem ber Payable be fore 31 DecemberWithout Rebate after Due Da te Payable be fore 30 JuneQuarterly paym ent before 30 June, 30 Septem ber, 31 Decem ber, 28 February of the As s es s m ent Year W ith Reba te unde r Rule 25 L e ss: Rebate for Spec ial Reas ons as per Rule 26 Gross Annual Tax Payable Tota l Ta x Pa y a ble Payable be fore 28 February One-tim e payment for firs t-time assesses Net Annual Tax PayableF. PAYMENT OF ANNUAL TAX Tax for General Purpos e Tax for Water and Drainage Tax for Street Lighting Tax for ScavengingRate of Tax (%) Annual Tax Payable Acc ount CodeTax Amount (INR) Tax Head Form PTMR 9: Acknowledgment of Receipt of Self-Assessment Return of Annual Property Value and Property Taxes Assessment Year of Property Taxation ______________________[Mention the Year] Original Return under Rule 17 Belated Return under Rule 18, being subm itted after 30 June of the As s es s m ent Year Revised Return under Rule 19 Return filed agains t a Notice for Defective Return under Rule 32 Re tur n File d By UP IN:LS C No: LandlineMob ile E-Ma il ID Re tur n Ac k now le dgm e nt Num ber Da te of Submission of Annual Re turn Total Annual Property Value for the Assessment Year Annual Tax Payable for the Assessment Year Tot al Re ba te Cla im e d for Sp e c ia l Re a s ons as pe r Rule 26 Total Rebate Claimed for Payments within Due Dates as per Rule 25 Arrears Payable as on the beginning of the Assessment Year Interest Payable as per Rule 27 Tot al Due s Pa yable Tot al Adjus tm e nt of Adva nc e s Net Dues Payable Executive Office r Date__________________ (name of M unicipality) Te le phone Num be r Ple as e us e the Cha llan in For m No: P TMR- 1 0 to pa y your ne t due s us ing online fa c ility or a t the de signa te d c ounte r s w ith in t he s e le c te d due da t e / da te s . It is the duty of e ver y c iti ze n to pa y the ir ta x e s a nd gover nm e nt due s in time .Acknow le dgme nt of Re ce ipt of Se lf-Asse ssme nt Re turn of Annual Property Va lue a nd Prope rty Taxes Mizoram Municipalities (Property Tax Management) Rules, 2013Form No. PTMR-9 [Sub-rule (9) of Rule 17] W a r d No.:Na me of Loca l Council.: Property Address: Form PTMR 10: Challan for payment of Property Tax Dues Cha lla n No UP IN Ne t Due s Pa ya ble vide this Chal la n I/We her eby te nde r a n a mount of Rs………….. by Cas h / Che que / DD / Cre dit Ca rd / Debit Car d / NetBank ing (Rupees __________________________________________________________________________ only) Cheque / DD No:BankBranch N o t e:1. C heque / D D s hall be in t he nam e o f ________________________________________. 2. P leas e write the o wner's name, UP IN, and yo ur pho ne number o n the reverse o f Cheque/D D. 3. Only o ne cheque ac cepted agains t o ne challan. 4. C o llec t yo ur receipt fro m the c o unte r o r generate o n-line. Cha lla n No UP IN Ne t Due s Pa ya ble vide this Chal la n I/We her eby te nde r a n a mount of Rs………….. by Cas h / Che que / DD / Cre dit Ca rd / Debit Car d / NetBank ing (Rupees __________________________________________________________________________ only) Cheque / DD No:BankBranch N o t e:1. C heque / D D s hall be in t he nam e o f ________________________________________. 2. P leas e write the o wner's name, UP IN, and yo ur pho ne number o n the reverse o f Cheque/D D. 3. Only o ne cheque ac cepted agains t o ne challan. 4. C o llec t yo ur receipt fro m the c o unte r o r generate o n-line. Property Address:……………………….. Tear for Ack nowl edgment (Ha nd over to owner/occupi er of the property)……………..Challan for payment of Property Tax DuesForm No. PTMR-10 [Sub-rule (10) of Rule 17]Counters' CopyChallan Due Date Property Address:Challan Due DateTax-Payers' CopyMizora m Municipa lities (Prope rty Ta x Ma na ge me nt) Rule s, 2013 Form PTMR 11: Receipt for payment of Property Tax Dues Na m e of Ow ne r UP IN: Pa yment Mode(Se le ct Cas h / Ch e q ue / DD / Online -Inte r ne t ) Cheque / DD No:Ba nkBranch Assessment Year for Property Taxation Proper ty Tax Dues Interest Penalty Adv ance Proper ty Tax es Rec ov ery under Rule ________ Rec ov ery under Rule ________ Rec ov ery under Rule ________ Rec ov ery under Rule ________ Rec ov ery under Rule ________ Rec ov ery under Rule ________ Rec ov ery under Rule ________ Executive Officer Date__________________ (name of M unicipality) Note:1. In cas e of dis putes , p leas e ref er y our c ase to the Ex ec utiv e Of f ic er, __________ (munic ipality ) 2. A ll dis putes s hall be under _____________ juris dic tion 3. Pres erv e all rec eipts f or rec ords .____________________________ (Addres s of the Munic ipality)Form No. PTMR-11 Re ce ipt for pa yme nt of Property Tax Dues Mizoram Municipalities (Property Tax Management) Rules, 2013 [Sub-rule (8) of Rule 21] ________________________ (Name of the Munic ipality) Total Property Addres s: This is to acknowledge the receipt of Rs. ________________ /- (Rupees ______________________________________________________________ only) towards the dues for w hic h the fo llow ing de ta ils ar e f ur nis he d: Payme nt Date Details of Payment He a d of P a ym e ntCha lla n No.Cha llan Due Da teAmount (Rs.) Form PTMR 12: Claim for Refund of Excess Amount To The Ex ecuti ve Offic er (name of muni cipal ity) (address of municipality) (address of municipality) Sir, In the ma tte r of: Property with UPIN __________________________________ In the ma tte r of: Ex c es s m oney depos ited agains t propert y tax dues (Rupees _ ____________________________________________________________ only)Total Sinc e, I/we does /do not have any other dues or out s tanding under these Rules , we woul d reques t you to refund the exc es s s um in favour of ___________________________________. Date: ……………Signature of owner / occ upierForm No. PTMR-12 Claim for Refund of Excess Amount Miz ora m Munici pa liti es (Proper ty Ta x Ma na ge me nt) Rule s, 2013 [Sub-rule (3) of Rule 19 and Sub-Rule (2) of Rule 28] Thi s is to i nform you t hat I/we have depos ited ex ces s sum agains t our dues of propert y tax es determi ned under t heMizora m Municipalities (Prope rty Tax Mana ge ment) Rules, 2013 . The details and particular of our depos its are as below: Head of PaymentCha llan No.Da te of PaymentAm ount (Rs.) Form PTMR 13: Notice for Rectification of Mistakes in a Defective Return To ____________________________ (Name of Owner) ______________________________ ___ ___ (Property Address) __________________________________________ UPIN Return Acknow ledgment Number Date of Submis sion of Annual Return 1 (a) (b) (c) (d) (e) 2 3 4 5 Place Date S ub: Notic e unde r Rule 3 2 of Mizor a m Munic ipa litie s (P r ope r ty Ta x Ma na ge m e nt) Rules , 2 0 1 3 Following mistakes apparent from record has been noted in the return filed under Rule 17 / R ule 1 8 / R ul e 19:Form No. P TMR-13 Notice for Rectification of Mistakes in a Defective Return Mizora m Municipa lities (Property Tax Management) Rules, 2013 [Sub-rule (3) of Rule 32] Assessment Year ……………………….Addres s I therefore propos e to pas s an order under Sub-Rule (4) of Rule 32 considering the return to be an "invalid return" on the basis of the above. Before pass ing the order, you are given an opportunity to file your objections, if any with s upporting eviden ces . You m ay pres ent your cas e with all available records either in pers on or through an authorized repres entative on …………….. at ………………. AM/PM in the cham ber of the unders igned. In case you fail to appear on the appointed date and time or otherwise explain why the proposed rectification should not be done, the order under Rule 32 shall be pass ed on above lines. ………………………Assess ing Officer with s eal and nam e Form PTMR 14: Notice for Assessment To ____________________________ (Name of Owner) ____________________________________ (Property Address) __________________________________________ UPIN Return Acknowledgment Number Da te of Subm ission of Annual Ret urn 1 2 3 4 Place Da teI therefore propos e to m odify the Annual Property Value (APV) and the property tax on the bas is of the inform ation available with the municipality. In case, you disagree with the ass ess ment and the propos ed increase, you m ay present your cas e with all available records either in person or through an authorized repres entative on …………….. at ………………. AM/PM in the cham ber of the unders igned. In cas e you fail to appear on the appointed date and tim e or otherwis e explain why the APV and the tax should not be as ses s ed as above, the as sessm ent will be framed under Rule 33 / Rule 34 / Rule 38 on the basis of the information available with the m unicipality as indicated above. ………………………Ass es sing Officer with seal and nam e ……………………….Address This is in reference to the Property Tax Return filed under Rule 17 / Rule 18 / Rule 19 / No return filed under Rule 17 / Rectification of Mistakes under Rule 38 The following information in the Return appears to be incorrect / No return has been filed under Rule 17: ParticularsAs per Return FiledAs pe r Munic ipa lityRemarks Sub: Notice under Rule 33 / Rule 34 of Mizoram Municipalities (Property Tax Management) Rules, 2013Form No. PTM R-14 No ti c e f o r Asse ssm e n t Mizoram Municipalities (Property Tax Management) Rules, 2013 [S ub -ru l e (6) and ( 11) o f Rul e 33, S u b-ru l e (2) an d (9) o f Ru l e 34, S ub -Ru l e (5) o f Rul e 38] Assessment Year Form PTMR 15: Notice for Re-Assessment To ____________________________ (Name of Owner) ____________________________________ (Property Address) __________________________________________ UP IN Re tur n Ack now ledgm e nt Numb e r Da te of Submiss ion of Annual Retur n 1 2 3 4 Place DateI therefore propose to initiate a re-ass ess ment under Rule 35, which has the consent of the Board of Councillors vide Res olution No: ________ dated ________. I therefore proceed to open the earlier as s es s m ent and modify the Annual Property Value (APV) and the property tax on the bas is of the information available with the municipality. In case, you disagree with the re- as s es s m ent and the propos ed increas e, you may pres ent your cas e with all available records either in person or through an a uthorized repres entative o n …………….. at ………………. AM/PM in the cham ber of the unders igned. In case you fail to appear on the appointed date and time or otherwis e explai n why the earlier as s es s m ent would not be re-opened an d the APV and the tax should not be as s es s ed as above, the as ses sm ent will be fram ed under Rule 35 on the bas is of the information available with the m unicipality as indicated above. ………………………As s es sing Officer with seal and nam e ……………………….Address This is in reference to the completion of assessm ent and Order pass ed under Rule 31 / Rule 32 / Rule 33 / Rule 34, nevertheles s , it had been detected there are ins tances of wil ful suppres s ion of inform ation. The following information had been w ilfully suppres s ed by you in the Return filed under Rule 17 / Rule 18 / Rule 19: ParticularsAs per Return FiledAs pe r Munic ipa lityRemarks Sub: Notice under Rule 35 of Mizoram Municipalities (Property Tax Management) Rules, 2013Form No. PTMR-15 No ti ce fo r Re -Asse ssm e nt Mizora m Municipa liti e s (Property Ta x Ma nag e m e nt) Rul es, 2013 [Sub-rule (3) of Rul e 35] Assessment Year Form PTMR 16: Notice to enter Premises To ____________________________ (Name of Owner) ____________________________________ (Property Address) __________________________________________ UPIN 1 2 3 4 5 Place Date………………………Assessing Officer with seal and name ……………………….Address S ub: Notic e unde r Rule 3 6 Whereas it is neces sary to verify the covered area / land area / identity of the owner or occupier of the property, and for this it is neces s ary to enter the property. You are hereby informed that Pu/Pi ………………………………………. [name of the authorised pers on] des ignated as …………………………………………. [exact des ignation of the s earch officer] - has been authoris ed to enter your property for the above purpos e Pu/Pi ………………………………………. propos es to vis it your prem is es at ……………am /pm on ………………. In case this is not convenient to you, you m ay kindly contact him at telephone number ……………………………… to fix a suitable time and date. In the event, you fai l to cooperate with the des ignated officer or fai l to comply with the notice, a penalty up to Rs _________ may be imposed under Rule 29 for each default. Dear Sir / Madam,Form No. PTMR-16 Notice to enter Premises Mizoram Municipalities (Property Tax Management) Rules, 2013 [Sub-rule (2) of Rule 36] Assessment Year Form PTMR 17: Application for Rectification of Mistakes To The Executive Officer (nam e of m unicipality) (address of municipality) (address of municipality) Sir, UPIN Return Acknowledgment Number Da te of Subm ission of Annual Ret ur n 1 (a) (b) (c) (d) (e) 2 3 [De le te that not applicable] We submit this petition within the stipulated date as m entioned in the Rules Or Date:Sub: Petition of Rectification of Mistakes Rule 38 of Mizoram Municipalities (Property Tax Management) Rules, 2013 Form No. PTM R-17 Application for Rectification of Mistakes Mizoram Municipalities (Property Tax Management) Rules, 2013 [Sub-rule (2) of Rule 38] Assessment Year We hereby state that the above details are true and correct to our knowledge and we attach all necess ary certificates and documents in s upport of our application Signa ture of Property-owner / Occupier Vide this petition, the unders igned reques ts you to kindly rectify the m is takes as subm itted and cons ider them during as s es sm ent of the s aid return and / or pass a revis ed order to that effect. We failed to submit this petition within the stipulated date as mentioned in the Rules for ________________________________________________________ (reas ons for delay) and I/we hereby reques ts to condone the delay. Following mis takes apparent from record has been noted in the return filed by m e/us under Rule 17 / Rule 18 / Rule 19 or Order Pas sed by you under Rule 31 / Rule 32 / Rule 33 Form PTMR 18: Notice to File Return To ____________________________ (Name of Owner) ____________________________________ (Property Address) __________________________________________ UPIN 1 2 Place Da te………………………. Addres s Form No. PTMR-18 Notice to File Return Mizora m Municipalities (Prope rty Tax Management) Rules, 2013 [Sub-rule (1) of Rul e 20] Assessment Year Dear Sir / Madam , Sub: Notic e under Rule 2 0 (1 ) for non-submission of Re tur n As per records , you failed to submit your property tax return under Rule 17. You are directed to file your return in Form No P TM R-8 within 30 days from s ervice of this notice. In cas e no return is filed, the municipality would conclude as sess m ent following the Rule 34. ………………………As ses sing Officer with seal and name Form PTMR 19: Appeal under Rule 40 before the Municipal Appellate Tribunal 1 2 3 4 5 6 7 8 9 10Financial Y ear in c onnec tion with whic h the appeal is preferredForm No. PTMR-19 Appe al unde r Rule 40 be fore the Municipa l Appe lla te Tribunal Mizoram Municipalities (Property Tax Management) Rules, 2013 [Sub-rule (2) of Rule 40] Appeal No. ……………………………….. For the year 20…….. 20……….. [Appeal No. to be filled in by respec tive munic ipality] Particula rsDetails Name and Addres s of the A ppellant Property Address Unique Propert y Identification Number Name and Designation of the As ses sing Offic er pass ing the Order appealed against Rule under whic h the Order Pas s ed and date of Order The date of s ervic e Admitt ed tax liability under the M iz oram Municipalities (Property Tax Management ) Rules , 2013 [ Provide date of pay ment, enc los e c opy of c ha ll an] {N ote: The appeal shall be trea te d as invalid in case evidence of payment of admitted tax is not enclose d -Refer Rul e 40 (4)} Address to whic h not ic es may be s ent t o the appellant Relief claimed in appeal S ignature of Appellant P la ce Da teD. Form of V e ri fica ti onA. Sta tement of Facts B. Grounds of Appe al (W ith ne ce ssary supporting e vide nce s) C. Li st of Docu m e nts a tta che d I, …………………….., son/daughter of …………………………….. the appellant, do hereby declar e that what is stated above is true to the best of my information and belief. ………………………S ignat ure of Appel la nt ………………………. Form PTMR 20: Review under Rule 41 1 2 3 4 5 6 7 8 9 10Name and Designation of t he Ass essing Officer pas sing the Order for which review / revision sought Rule under which the Order Pas s ed and date of Order The date of service Admit ted tax liability under the Miz oram Munic ipalities (Property Tax Management) Rules, 2013 [Provide date of pay ment, enclose copy of c hallan] {N ote : The a pplication shall be trea ted as inva lid incase evidence of payment of admitted taxis not enclosed -Refer Rule 41 (2)} Address t o which noti ces may be sent to the applic ant Relief c laimed in application Signature of Appellant Financial Year in c onnection with whic h the review / revis ion is preferredForm No. P TMR-20 Re view under Rule 41 Mizoram Municipalities (Property Tax Management) Rules, 2013 [Sub-rule (2) of Rule 41] Application No. ……………………………….. For the y ear 20…….. 20………. . [Application No. to be filled in by res pec tive munici pality] Pa rticularsDetails Name and Address of the Applicant Property Address Unique Property Identification Number P lace Da teD. Form of Ve rificationA. Sta te me nt of Fa cts B. Grounds of Revie w / Re vision (W ith ne ce ssary supporting evide nces) C. List of Documents a ttachedI, … ……… ………… .., son/da ughte r of ……… ……… ………… ….. t he a ppe lla nt, do her e by dec lar e t ha t w ha tis s ta te d above is t r ue t o t he be st of m y infor m a tion a nd be lie f. ………………………Signature of Applic ant ………………………. Form PTMR 21: Notice for hearing under Rule 40/Rule 41 To ____________________________ (Name of Owner) ____________________________________ (Property Address) __________________________________________ UPIN Sir / Madam 1 2 3 Place Date Addres s Form No. PTMR-21 Notice for hea ring unde r Rule 40 / Rule 41 Mizoram Municipalities (Property Tax Manageme nt) Rules, 2013 [Sub-rule (8) of Rule 40 and Sub-rule (2) of Rule 41] Assessment Year Sub: Notice under Rule 40 / Rule 41 of Mizoram Municipalities (Property Tax Management) Rules, 2013 In cas e you fail to appear on the appointed date and tim e, the order on the application under Rule 40 / Rule 41 s hall be pass ed on the basis of inform ation on record. This is in reference to your appeal under Rule 40 / revis ion application under Rule 41 filed on _______________________ vide Appeal No / Application No: _________________________ Your appeal / application had been ad mitted by the Municipal Appellate Tribunal / Executive Officer and hence you m ay present your cas e with all a vailable records either in person or through an authorized repres entative on …………….. at ………………. AM/PM in the cham ber of the unders igned. ………………………Officer, Municipal Appellate Tribunal / Executive Officer with s eal and nam e ………………………. Form PTMR22:RegisterofReturnsSubmitted(SeparateforRule17,Rule18,andRule19) Taxfor General Purpose Taxfor Waterand Drainage Taxfor Street Lighting Taxfor Scavenging Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 FormNo.PTMR-22 [Clause(a)ofSub-rule(1)ofRule45,readwithRule17,Rule18,andRule19] AssessmentYearofPropertyTaxation__________________ NameofMunicipality__________________________________ MizoramMunicipalities(PropertyTaxManagement)Rules,2013 RegisterofReturnsSubmitted(SeparateforRule17,Rule18,Rule19) AnnualTax Location Factor Structure Factor Ownership andUsage Factor CoveredArea (insq.ft) Annual Property Valueunder Rule14 AgeFactor LandArea(in sq.ft) UnitArea Value(persq. ft) Sl.No. UniqueProperty Identification No. NameofOwner /Occupier Address Dateof Submissionof Return WardNo.with NameofLocal Council Rebate Claimed underRule25 BalanceDue Payment Date BalanceDue TaxPaid Special Rebateunder Rule26 Form PTMR23:RegisterofOrdersPassed(SeparateforeachRule) Rule40/41/42DateofOrder Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Ruleunderwhich Passed(Rule31/ 32/33/34/35/ 38/40/41/42) Dateof Submissionof Return Remarks,ifany TaxDemand DateofService ofOrder DueDateof Payment Dateof Payment TaxPayment ModifiedTaxDemanduponAppeal,Reviewor Revision TaxAssessed TaxPaid FormNo.PTMR-23 [Clause(c)ofSub-rule(1)ofRule45,readwithRule31/32/33/34/35/38/40/41/42] RegisterofOrdersPassed(SeparateforeachRule) NameofMunicipality__________________________________ NameofOfficerPassingOrder FinancialYear__________________ MizoramMunicipalities(PropertyTaxManagement)Rules,2013 Sl.No DateofOrder Assessment YearofProperty Taxation Unique Property Identification No. NameofOwner/ Occupier Address WardNo.with NameofLocal Council Form PTMR 24: Notice for Imposition of Penalty To ____________________________ (Name of Owner) _________________________________ ___ (Property Address) _________________________________ ___ ______ UP IN 1 (a) (b) (c) (d) (e) (f) (g) (h) 2 3 Place Da teForm No. PTMR-24 [Sub-rule (7) of Rule 29] Notice for Imposition of Penalty Miz ora m Municipa litie s (Prope rty Ta x Mana ge me nt) Rule s, 2013 Assessment Year Where a bes t judgem ent as s es s m ent is made under Rule 34 penalty m ay be levied; In the event of reass es s ment of returns under Rule 35, penalty may be levied; In the event of the failure of the person to com ply with the notice under Rule 36, penalty m ay be levied; In the event, when the person failed to produce neces sary documents and evidence called by the ass es s ing officer or the appellate authority, penalty m ay be levied; Dear Sir / Madam, Sub: Notice under Rule 29 Penalty under Rule 29 is leviable for the following reasons : (Tick whichever is applicab le) In the event, the person failed to pay the dues as per Rule 23 penalty may be levied; Where a regular as s ess m ent is m ade under Rule 33 and the tax reas s ess ed exceeds the tax paid u nder self-as ses sm ent by m ore than 20 percent thereof, penalty m ay be levied on the additional tax charged; In the event, the pers on knowingly or wilfully furnis hes incorrect information or docum entation In the event, obs truct any authority appointed under the Act and thes e Rules in exercis e of his powers; ……………………….Address You m ay pres ent your cas e with all availab le records either in person or through an authorized representative on …………….. at ………………. AM/PM in the cham ber of the undersigned. In cas e you fail to appear on the appointed date and tim e or otherwise explain why the penalty s hould not be levied as above, the pena lty s hall be levied without any further intim atio n. ………………………Assessing Officer with seal and name Before levying the penalty, you are given an opportunity to show that the above default was for a reas onable cause. Form PTMR 25: Form of Order To ____________________________ (Name of Owner) ____________________________________ (Property Address) __________________________________________ UPIN Sir / Madam 1 Tax Paid 2[ De le te that n ot applicable ] Or 3 4 Place Date Sub: Or der under Rule 3 3 / Rule 3 4 / Rule 3 5 / Rule 3 8 of Mizora m Munic ipalit ies (Pr ope rty Ta x Management) Rules, 2013 Annua l P r ope r t y V a lue Property Tax Ta x Pa yable …… ……… ……… ….Addres s Further to the notice served on you under Rule ________________. After cons idering your objections and the return filed under Rule ___________, the Annual Property Value and property tax is as sess ed as follows. A challan for payment of Rs …………………………. is enclosed. You are required to pay the p ro pe rty tax o f R s … ………… ……… ……. wi thi n ............. da ys o f s e rvice o f th is n oti ce . In cas e, if you fail to pay the amount within the period s pecified above, you shall be liable to pay interes t as s pecifie d in Rule 27 o f the Rules . Non payment of tax by the due date will als o make you liable for penalty under Rule 29. ………………………Ass ess ing Officer with seal and name Ta x Due A r efun d o f R s . ............................ a d m i tted a n d a ch e qu e o f an e qu i va l e n t am o un t ( Ch eq u e No : ............................ D ated ...................) e ncl os ed h e rew i th.Form No. PTMR-25 [Sub-rule (10) of Rule 33 / Sub-rule (6) of Rule 34 / Sub-Rule (7) of Rule 35 / Rule 38]Form of Order Mizoram Municipalities (Property Tax Manageme nt) Rules, 2013 Assessment Year Form PTMR 26: Order under Rule 40 / Rule 41 To ____________________________ (Name of Owner) ____________________________________ (Property Address) __________________________________________ UPIN 1 Pl ace Da te……………………….Address * [ Strik e out, whichever is not applicab le] ………………………Appellate / Revis ion Authorit y Form No . PTM R-26 [Rule 40 / Rule 41] Mizoram Municipalities (Property Tax Management) Rules, 2013*Order under Rul e 40 / Rule 41 ORDER Sub: Order under Rule 40 or Rule 41 This is in referenc e to the Notice dated ………………. and the hearing held on ……………………………..Assessment Year

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 212 NOTIFICATIONNo.A.12033/9/2005-SYS, the 9th May, 2014.On expiry of the terms of the 4th Mizoram State Sports Council constituted vide this Department’s Notification even No.dated 23rd May, 2011 and as per provision of Section 3 read with Section 6 & 7 of the Mizoram State Sports Council Act, 2002 the Governor of Mizoram is pleased to constitute the 5th Mizoram State Sports Council consisting of the following Office Bearers and Members as below : 1.Minister, Sports & Youth Services-Ex-Officio President 2.Secretary, Spor ts & Youth Services-Ex-Officio Member 3.Director, Sports & Youth Services-Ex-Officio Member 4.Joint Secretary, Sports & Youth Services Department-Ex-Officio Member 5.Joint Director, Sports & Youth Services-Ex-Officio Member 6.Pu C. Laltlanthanga-Secretry 7.Pu Rosangliana, Zotlang-Financial Secretary 8.Pu C. Dosavunga, All Mizoram Karate Association-Member 9.Pu J.K. Dawngzuala, Aquatics Association of Mizoram-Member 10. Pu V.Lalzawmliana, Archery Association of Mizoram-Member 11. Pu Zodindanga Sailo, Body Building Association of Mizoram-Member 12. Pu Rotluaga Fanai, Cricket Association of Mizoram-Member 13. Pu V.L.Sawma, Mizoram Amateur Taekwondo Association-Member 14. Pu P.B.Vanlalremruata, Mizoram Arm Wrestling Association-Member 15. Pu Lalbuanga Sailo, Mizoram Athletics Association-Member 16. Pu H.Lalnunsiama, Mizoram Badminton Association-Member 17. Pu Lalrinfela, Mizoram Basketball Association-Member 18. Pu F.Lalnienga, Mizoram Boxing Association-Member 19. Pu M.Gangte, Mizoram Corrom Association-Member 20. Pu Rochhunga Ralte, Mizoram Chess Association-Member 21. Pu Biakthianghlima, Mizoram Fencing Association-Member 22. Pu C.Vanlalmawia, Mizoram Football Association-Member 23. Pu P.C.Lalchhandama, Mizoram Hockey Association-Member 24. Pu R.Vanlalduata, Mizoram Judo Association-Member Ex-212/20142 25. Pu Lalkhuma Colney, Mizoram Kick Boxing Association-Member 26. Pu Varneihchhunga, Mizoram Motor Sports-Member 27. Pu B.Laldingliana, Mizoram Power Lifting Association-Member 28. Pu Lalthuamluaia Sailo, Mizoram Rifles Association-Member 29. Pu Lalrinliana Royte, Mizoram Sepaktakraw Association-Member 30. Pu John Kima, Mizoram Snookers&Billiards Association-Member 31. Pu C.Hmingthanzama, Mizoram Table Tennis Association-Member 32. Pu Lalfakzuala Hmar, Mizoram Tennis Association-Member 33. Pu V.L. Zaithanzama, Mizoram Tug of War Association-Member 34. Pu Lalmalsawma Nghaka, Mizoram Volley Ball Association-Member 35. Pu C.Rothianga, Mizoram Weightlifting Association-Member 36. Pi F.Vanlalveni, Mizoram Women’s Hockey Association-Member 37. Pu Lalremtluanga, Mizoram Wrestling Association-Member 38. Pu P.C. Dailova, Mizoram Wushu Association-Member 39. Pu K.Hrangzuala, Muay-T hai Association of Mizoram-Member The terms of the State Sports Council will be 3(three) years in the first instance from the date of issue of the Notification unless otherwise suspended or dissolved by the Governmetn earlier. The Vice President & Joint Secretary of the Council shall be elected by members from amongst themselves. R. Lalvena, Secretary to the Govt. of Mizoram, Sports & Youth Services Deptt. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 213 NOTIFICATIONNo.B.12011/13/99-FST, the 7th May, 2014.In supersession of the Notification No.C.18013/2/91-FST dt.19th September 2002, the Governor of Mizoram is pleased to accord sanction to the following revised scheme for the grant ofex-gratia relief to person who on application claims relief on account of damage caused by wild animals as defined in Wildlife (Protection) Act, 1972 (No.53 of 1972) tohimself or member of his family or dependants or his own cattle or crop on the following conditions and rates mentioned below. This order will come into for ce with immedia te effect :- 1.(i) In case of death of human beings-Rs. 2,00,000/- (ii) In case of permanent disability to human beings-Rs. 2,00,000/- (iii) In case of injury to human beings-Actual cost of treatment. (iv) Compensation ingrievous injuries to human being-1/3rd of the amount The relief against claim (i), (ii) & (iii) above, shallfixed for case of not be admissible if the attack is inside the Wildlifedeath/permanent Sanctuary, National Park and Tiger Reserve.incapacitation (v) (A) In the shed-value of loss/damage as assessed by authorized officer (B) In the jungle outside Wildlife Protection Areas--do- (vi) Loss of goat, pig, sheep (A) In Shed--do- (B) In the Jungle outside Wildlife Protection Areas--do- (vii) Relief for the damage caused to paddy crop. This-Upto ma ximum of relief will be admissible for damage to W.R.C./Rs. 5,000/- per ha. permanent cultivation and any damage in shiftingif entire crop is cultivation areas.damaged. II. (i) Production of postmortem report in case of loss of human life or injury/disability certificate along with details of cost of treatment from the competent Medical Officer or the Government of Mizoram as the case may be. (ii) All cases of damage done by the wild animals should be reported by the applicant to the nearest Range Officer of the Environment & Forest Department within 5 (five) days of the incident. The verifications of losses that the same was actually caused by wild animals will be done by the President Village Council/and Range Officer or Deputy Ranger or Forester or Forest Guard within a period of 10 (ten) days of the occurrence of the incident. (iii) Further, the claims of relief shall be filled in thePrescribed Form of application along with relevant supporting documents within a month of the occurrence of the incident to the con- cerned D.C.F./D.F.O. All such cases are to be examined as per latest guidelines issued by the Environment & Forest Department. (iv) All Divisional Forest Officers in Mizoram shall be the final authority to assess the value of loss/ damage and sanction such cases of claim on account of losses by the wild animals up to actual value, in each case and all Conservator of Forests in Mizoram/Chief Wildlife Warden shall be the final authority to sanction such cases of relief beyond the value as assess by Divisional For est Officers in ea ch case. (v) The relief shall be granted in case of loss of cattle to the owner of the cattle. (vi) The relief in the case of loss of the human being shall be granted in the order of preference given below : (a) Wife or Husband, as the case may be, (b) Sons, unmarried or divorced daughters and children of predeceased son (equal share) (c ) Daughters (equal share) (d) Grand children being children of sons or daughters who died before him (equal share) ( e) Father or Mother (f) Failing all above any other next of kin entitled to a share in the estate. (g) Brother or Sister or Children of the deceased person, (equal share) L.R. T hanga Principal Secretary to the Govt. of Mizoram, Environment & Forests Department. Ex-213/20142 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 214 NOTIFICATIONNo.B.13011/1/2014-HM(SB), the 7th May, 2014.In pursuance of the Govt. of India, Ministry of Defence letter No.PC-18245/PPOC/IDS dt.1.4.2014 and No.KSB (66) dt.7.9.79, the Governor of Mizoram is pleased to re-Constitute the Mizoram State Managing Committee of Special Fund for Re-construction and Rehabilitation of Ex-Servicemen with the following members for a period of 2 (two) years w.e.f. 1.1.2014 to 31.12.2015. 1.Chairman:Governor of Mizoram 2.Vice Chairman:1)Chief Secretary, Government of Mizoram 2)General Officer Commanding 57 Mountain Division. 3)Secretary Department of Ex-Servicemen Welfare, Ministry of Defence, Government of India. 3.Members:1)Secretary, Government of Mizoram, Home Department. 2)Deputy Commissioner, Aizawl District. 3)President, Mizor am Ex-Service Leaque. 4)IC-363524 Lt.Col (Retd) V.Khawlhring 5)RC-184 K.Capt (Retd) R.L. Ngurchhuana 4.Specia l Invitees:1)Dir ector Gener al of Resettlement, Ministry of Defence, New Delhi. 2)Secretary Kendriya Sainik Board, Ministry of Defence, New Delhi. 3)Representative of Department Ex-Servicemen Welfare, Ministry of Defence, New Delhi. 5.Member Secretary : Dir ector, Sainik, Welfare & Resettlement. The Notification No.F.20016/2/2007-HM (SB) dt.27.6.2012 stands superseded L.Tochhong, Chief Secretary to the Govt. of Mizoram. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 215 NOTIFICATIONNo.D.32020/1/2014-GAD/SHDC, the 6th May, 2014.In continuation of the Government of Mizoram Notification No.D.32020/1/98-GAD/SHDC dt.31st M ay, 2 0 12 , t he G over nor of M izor a m is p leas ed to extend the interim period of the Sinlung Hills Development Council, for another period of 2(two) years or until further order whichever is earlier, with effect from the 31st of May, 2014. The Governor of Mizoram is further pleased to appoint the existing incumbent of Chairman (vide Notification No.D.32020/1/98-GAD/SHDC dt.31.5.2012) and the other Members of the Council (vide No- tification No.D.32020/22/96-GAD dt.7.8.2012 for the extended interim period of Sinlung Hills Development Council with effect from the 31st of May, 2014. P. C. Lallawmsanga, Principal Secretary to the Govt. of Mizoram, General Administration Department. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 216 NOTIFICATIONNo.B .16012/2/2011-LE&IT, the 13th May, 2014.In continuation of this Department’s Notification No.B.13017/5/2009-L&E/88 Dated 17.09.2010 and in exercise of the powers conferred by section 18 of the Building and other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996, the Governor of Mizoram is pleased to reconstitute the Mizoram Building and Other Construction Workers Welfare Board consisting of the following members with immediate effect: 1.Minister i/c Labour, Employment & Industrial Training Department- Chairman 2.Secretary, Labour, Employment & Industrial Training Department- Member 3.Principal Adviser, Mizoram State Planning Board- Member 4.Dy. Director, Regional Labour Institute. Lake Town, Calcutta-700089 - Member 5.Representative of Finance Department, Government of Mizoram- Member 6.Director, Labour, Employment & Industrial Training Department- Member-Secretary 7.OSD/Joint Director, Labour, Employment & Industrial Training Deptt. - Member 8.Engineer-in-Chief, Public Works Department, Govt. of Mizoram- Member 9.Engineer-in-Chief, Power & Electricity, Govt. of Mizoram- Member 10. Engineer-in-Chief, PHE Department, Govt. of Mizoram- Member 11. President, Joint Mizoram Contractors Association- Member 12. President, National Trade Union of Mizoram- Member 13. President, Federation of Mizoram Trade Union- Member 14. President, Centre of Indian Trade Union Mizoram- Member 15. Ms. Vanlalhruaitluangi, PWD Office, C.E. Building, Tuikhuahtlang,- Member Aizawl, Phone No.-9612159182 (Woman member). 1 . TERMS OF OFFICE : (1) Each member shall hold office for three years or till he/she holds the office of the post and remains a member of the Trade Union or Organisation he/she represents as the case may be whichever is earlier. (2) Where the appointment of the successor of any such member has not been notified by the Govern- ment on or before the expiry of the said period of three years, such member shall continue to hold such office until notified by the Government. (3) The Board shall meet at such time and place and observe such rules or procedure in regards to the transaction of business at its meeting as may be prescribed and submit report to the State Secretary (Labour). (4) The Chairperson, if, for any reasons, is unable to attend a meeting of the Board, any member nomi- nated by the Chairperson in this behalf and in the absence of such nomination, any member elected by the members present from amongst themselves at the meeting, shall preside over the meeting. (5) Any question which comes up before any meeting of the Board shall be decided by a majority of votes of the members present and voting, and in the event of equality of votes, the Chairperson or in his/her absence, the person presiding, shall have a second or casting vote. (6) The Board will comply with the instructions/orders/circulars issued by the Govt. of Mizoram from time to time with regard to personnel, financial and other matters. 2.FUNCTIONS OF THE BOARD(1 ). The Board may- a)provide immediate assistance to a beneficiary in case of accident; b)make payment of pension to the beneficiaries who have completed the age of sixty years; c)sanction loans and advances to a beneficiary for construction of house, not exceeding such amounts and on such term and conditions as may be prescribed; d)pay such amount in connection with premia for Group Insurance Scheme of the beneficiaries as it may deem fit; e)give such financial assistance for the education of children of the beneficiaries as may be prescribed; f)meet such medical expenses for treatment of major ailments of a beneficiary or such depen- dant, as may be prescribed; g)make payment of maternity benefit to the female beneficia ries; h)make provision and improvement of such other welfare measures and facilities as may be prescribed; i)take all necessary action to comply with the directions and advice of Central Government with regard to implementation of Building & Other Construction Workers (RECS) Act, 1996 and Rules framed thereunder and also of the Building & Other Construction Workers Cess Act, 1996 and Rules framed thereunder. (2 ). The Board may grant loan or subsidy to a local authority or an employer as may be approved by the State Government towards welfare of building workers. (3 ). The Board may also pay grant-in-aid to a local authority or to an employer for the benefit of the Building wor ker s and their family members, sub ject to limit as may be pr escribed by t he S tate Government. (4 ). The Board may pay sitting allowance to the members present in its meeting and the amount of which may be as prescribed by the Board from time to time. The other terms and conditions of the Mizoram Building and other Construction Workers Board shall be as prescribed by the Building and other Reconstruction Workers (Regulation of Employment and Conditions of Service) Act, 1996. P.C.Lallawmsanga, Principal Secretary to the Govt. of Mizoram, Labour, Employment & Industrial Training Department. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.Ex-216/20142

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 217 NOTIFICATIONNo.F.13015/11/2009-SLSA/65, the 12th May, 2014.In partial modification of the Notification No.F.13015/11/ 2009-SLSA/39 dt.2nd July, 2010 and in exercise of the power conferred under sub-section 3 of section 9 of the Legal Services Authority Act, 1987 as amended from time to time and in consultation with the Executive Chairman, Mizoram State Legal Services Authority and Chairman of Aizawl District Legal Services Author- ity, the following person is hereby appointed as Secretary, Aizawl District Legal Services Authority with immediate effect and until further order. 1.Mr. Thomas Lalrammawia - Secretary, Aizawl District Legal Services Authority Civil Judge, Aizawl The function of the Secreta ry of the DLSA shall be as per the provisions contained in Legal Services Authorities Act, 1987 as amended from time to time and the Mizoram State Legal Services Authority Regu- lation, 1998 as amended from time to time. Joel Joseph Denga, Member Secretary. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 218 ELECTION COMMISSION OF INDIA Nirvachan Sadan, Ashoka Road, New Delhi-110001NOTIFICATIONNo.434/MIZ-HP/2014(1),In pursuance of the provisions of Section 22 of the Representation of the People Act, 1951 (43 of 1951), the Election Commission of India, hereby makes the following further amend- ment in its Notification No.434/MIZ-HP/2014(1) dated 15th April, 2014, relating to the appointment of Assistant Returning Officers for Parliamentary Constituency for counting in the State of Mizoram, namely:- In column (2) of the Table appended to the said Notification, against the Parliamentary Constituency shown below, for the existing entry, the following corresponding entry shall be substituted- TABLENo. & Name of ParliamentaryAssistant Returning Officer Constituency 1-Mizoram (ST)5. District Local Administration Officer, Aizawl By order, Narendra N.Butolia, Secretary, Election Commission of India. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.Dated : 14th May, 2014 24-Vaisakha, 1936 (Saka)

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 219 ELECTION COMMISSION OF INDIA Nirvachan Sadan, Ashoka Road, New-Delhi-110001NOTIFICATIONNo.434/MIZ-HP/2014(1),In exercise of the power conferred by Sub-Section (1) of Section 22 of the Representation of the People Act, 1951 (43 of 1951), in addition of its Notification No.434/MIZ-HP/2014 (1) dated 14.03.2014, 27.03.2014 15.04.2014, 02.05.2014 & 12.05.2014, the Election Commission of India hereby designates, in consultation with the State Government of Mizoram, following officers as Assistant Returning Officers to assist the Returning Officer of 1-Mizoram (ST) Parliamentary Constituency for counting in respect of Serchhip and Lunglei Districts- TABLENumber and Name ofAssistant Returning Officer Parliamentary Constituency 1-Mizoram (ST)1. Addl. DC. Serchhip 2. Addl. DC, Lunglei 3. Project Director, DRDA, Lunglei The Officer in column (2) of the above table shall cease to function as Assistant Returning Officers immediately after the completion of the process of counting of votes in the General Election to the Lok Sabha, 2014. By order, Narendra N.Butolia, Secretary, Election Commission of India. Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.Dated : 14th May, 2014 24-Vaisakha, 1936 (Saka)

THE LOKPAL AND LOKAYUKTAS ACT, 2013 AN ACT to provide for the establishment of a body of Lokpal for the Union and Loka yukta for Sta tes to inquire into a llegations of corruption aga inst certain public functionaries and for matters connected therewith or incidental thereto. WHEREAS the Constitution of India established a Democr atic Republic to ensure justice for all; AND WHEREAS India has ratified the United Nations Convention Against Corruption; A ND WHEREAS the Government’s commitment to clean and resp onsive governance has to be r eflected in effective bodies to contain and punish acts of corruption; NOW, THEREFORE , it is expedient to enact a law, for more effective implementation of the said Convention and to provide for pr ompt and fair investigation and prosecution in cases of corruption. The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 221 NOTIFICATIONNo.H.12017/55/2012-LJD, 1st January, 2014.The following Centra l Act is hereby re-published for general information. The Lokpal and Lokayukta s Act, 2013 (Act No. 1 of 2014) Zahmingthanga Ralte, Depu ty Secr etary to the Govt. of Mizoram. BE it enacted by Parliament in the Sixty-fourth Year of the Republic of India as follows:— PART I PRELIMINARY 1.(1) This Act may b e called the Lokpal and Lokayuktas Act, 2013. (2) It extends to the whole of India. (3) It shall apply to public servants in and outside India. (4) It shall come into for ce on such date as the Central Government may, by notification in the Officia l Gazette, appoint. PART II LOKPAL FOR THE UNION CHAPTER I DEFINITIONS 2.(1) In this Act, unless the context otherwise requir es,— (a) “bench” means a bench of the Lokpal; (b) “Chairperson” means the Chairperson of the Lokpal; (c) “competent authority”, in r elation to— (i) the Prime Minis ter, mea ns the H ouse of the People; (ii) a member of the Council of Ministers, means the Prime Minister; (iii) a member of Parliament other than a Minis ter, means— (A) in the case of a member of the Council of S tates, the Chairman of the Council; and (B) in the case of a member of the House of the People, the Spea ker of the House; (iv) an officer in t he Ministry or Department of the Centr al G overnment, means t he Minister in charge of the Ministr y or Depa rtment under which the officer is serving; (v) a chair person or members of any body or Board or corpora tion or a uthorit y or company or society or a utonomous body (by whatever na me called) established or constituted under any Act of Parliament or wholly or partly financed by the Central Government or controlled by it, means the Minister in charge of the administrative Ministry of such body or Board or corporation or authorit y or company or society or autonomous body; (vi) an officer of any body or Boa rd or corporation or a uthorit y or company or society or autonomous body (by whatever name called) esta blished or constituted under any Act of Pa rliament or wholly or partly financed by the Central Government or controlled by it, means the head of such body or Board or corpor ation or authority or company or society or autonomous b ody; (vii) in any other case not falling under sub-clauses (i) to (vi) above, means such Department or authority as the Central Government may, by notification, specify: Provided that if any person refer red to in sub-clause (v) or sub- clause (vi) is also a member of Parliament, then, the competent authority sha ll be— Short title, extent, application and commencement. Definations Ex-221/20142 (A) in case such member is a member of the Council of States, the Chairman of the Council; and (B) in case such member is a member of the House of the People, the S peaker of the House; (d) “Central Vigilance Commission” means the Centr al Vigilance Commission constit uted under sub-section (1) of section 3 of the Central Vigilance Commission Act, 2003; (e) “complaint” means a complaint, made in such form as may be prescribed, alleging that a public servant has committed an offence punishable under the Prevention of Corruption Act, 1988; (f) “Delhi Special Police Establishment” means the Delhi Special Police Establishment constituted under sub-section (1) of section 2 of the Delhi Special Police Establishment Act, 1946; (g) “investigation” means an investigation as defined under clause (h) of section 2 of the Code of Criminal Procedure, 1973; (h) “Judicial Member” means a Judicial Member of the Lokpal; (i) “Lokpal” means the body established under section 3; (j) “Member ” means a Member of the Lokpal; (k) “Minister” means a Union Minister but does not include the Prime Minister; (l) “notification” means notification published in the Official Gazette and the exp ression “notify” shall be construed accordingly; (m) “preliminary inquiry” means an inquiry conducted under this Act; (n) “prescr ibed” means pr escribed by r ules ma de under this Act; (o) “public servant” means a person referred to in clauses (a) to (h) of sub-section (1) of section 14 but does not include a public servant in respect of whom the jurisdiction is exercisa ble by a ny cour t or other authority under the Army Act, 1950, the Air Force Act, 1950, the Navy Act, 1957 and the Coast Guard Act, 1978 or the procedure is applicable to such public serva nt under those Acts; (p) “regula tions” means r egulations made under this Act; (q) “rules” means rules ma de under this Act; (r) “Schedule” means a Schedule appended to this Act; (s) “Special Court” means the court of a Special Judge appointed under sub-section (1) of section 3 of the Prevention of Corruption Act, 1988. (2) The wor ds and express ions used herein and not defined in this Act but defined in the Prevention of Cor ruption Act, 1988, sha ll have the meanings respectively assigned to them in that Act. (3) Any reference in this Act to a ny other Act or provision thereof which is not in for ce in any area to which t his Act applies shall be cons trued to have a reference to the corr esponding Act or provision thereof in force in such a rea. 45 of 2003. 49 of 1988. 25 of 1946. 45 of 1950. 46 of 1950. 62 of 1957. 30 of 1978. 2 of 1974. 49 of 1988. 49 of 1988.Ex-221/2014 3 CHAPTER II ESTABLISHMENT OF LOKPAL 3. (1) On and from the commencement of this Act, there shall be esta blished, for the purpose of this Act, a body to be called t he “Lokpal”. (2) The Lokpal shall consist of— (a) a Chairperson, who is or has been a Chief Justice of India or is or has been a Judge of the Supreme Court or an eminent person who fulfils the eligibility specified in cla use (b) of sub-section (3); and (b) such nu mber of Members, not exceeding eight out of whom fifty per cent. shall be Judicial Members: Provided that not less than fifty per cent. of the Members of the Lokpal shall be from amongst the persons belonging to the Scheduled Castes, the Scheduled Tribes, Other Backwa rd Classes, Minorities and women. (3) A person shall be eligible to be appointed,— (a ) a s a J u d icia l M emb er if he is or ha s b een a J u dge of t he S u p r eme Cour t or is or has been a Chief Justice of a High Court; (b) as a Member other than a Judicial Member, if he is a person of impeccable integrity and outstanding ability having special knowledge and expertise of not less tha n twenty-five years in the ma tters r elating to anti-cor ruption policy, public administration, vigilance, finance including insurance and banking, law and management. (4) The Chairperson or a Member shall not be— (i) a member of P arliament or a member of the Legisla ture of any State or Union territ ory; (ii) a person convicted of any offence involving moral turptit ude; (iii) a person of less tha n forty-five years of age, on the date of assuming office as the Chairperson or Member, as the case may be; (iv) a member of any Pancha yat or Municipality; (v) a person who has been removed or dismissed from the ser vice of t he Union or a S tate, a nd shall not hold any office of trust or profit (other than his office as the Chairperson or a Member) or be affiliated with any political party or carry on any business or practise any profession and, accordingly, before he enters upon his office, a person appointed as the Chairperson or a Member, as the case may be, shall, if— (a) he holds any office of trust or profit, resign fr om such office; or (b) he is carrying on any business, sever his connection with the conduct and management of such business; or (c) he is practising any profession, cease to practise such profession. 4. (1) The Chairperson and Members shall be appointed by the President a fter obtaining the recommendations of a S election Committee cons isting of— (a) the Pr ime Minister—Chairperson; (b) the S peaker of the House of the P eople—Member; (c) the Lea der of Opposit ion in the House of the People—Member; Establishment. of Lokpal Appointmen t of Chairperson and Member on recommendations of Selection Committee. Ex-221/20144 (d) the Chief Justice of India or a Judge of the Supreme Court nominated by him—Member; (e) one eminent jur ist, as recommended by the Cha irperson and Members referred to in clauses (a) to (d) above, to be nominated by the President—Member. (2) No appointment of a Chairperson or a Member shall be invalid merely by r eason of any va cancy in the S election Commit tee. (3) The Selection Committee shall for the pur poses of selecting the Chairperson and Members of the Lokpal and for pr eparing a panel of persons to be considered for appointment as such, constitute a Search Committee consisting of at least seven persons of standing and having special knowledge a nd expertise in the ma tters r elating to anti-corruption policy, public administration, vigilance, policy making, finance including insurance a nd banking, la w and management or in any other ma tter which, in t he opinion of the Selection Commit tee, ma y be useful in making the selection of the Cha irperson and Members of the Lokpal: Provided that not less than fifty per cent. of the members of the Search Commit tee shall be fr om amongst the persons belonging to the Scheduled Castes, the Scheduled Tribes, Other Backward Classes, Minorities and women: Provided further t hat the Selection Committee may also consider any person other than the persons recommended by the Search Commit tee. (4) The Selection Committee shall regula te its own procedure in a transparent manner for selecting the Chairperson and Members of the Lokpal. (5) The ter m of the Search Committee r eferred to in sub-section (3), the fees and a llowances payable to it s members and t he manner of selection of panel of names shall be such as may be prescribed. 5. The Pr esident shall take or cause to be taken all necessary steps for the appoint ment of a new Chairperson and Members at least three months before the expiry of the term of the Chairperson or Member, as the case may be, in accordance with the pr ocedur e laid down in this Act. 6. The Chairperson and every Member shall, on the recommendations of the Selection Committee, be appointed by the President by warrant under his hand and seal and hold office as such for a term of five years from the date on which he enters upon his office or until he atta ins the age of s eventy years, whichever is earlier: Provided that he may— (a) by writing under his ha nd addr essed to the Pr esident, resign his office; or (b) be removed from his office in the manner provided in section 37. 7. The salary, allowa nces and other conditions of service of— (i) the Cha irperson sha ll be the same as those of the Chief Jus tice of India;Filling of vacancies of Chairperson or Members. Term of office of Chairperson an d Members. S a l a r y, allowances and other conditions of service of Chairperson and Members. Ex-221/2014 5 (ii) other Members shall be the same a s those of a Judge of the Supreme Court: Provided tha t if the Chair person or a Member is, at the time of his appointment, in receipt of pension (other than disability pension) in respect of any previous service under the Government of India or under the Government of a Sta te, his salary in resp ect of service as the Chairperson or, as the case may be, as a Member, be redu ced— (a) by the a mount of that pension; and (b) if he has, before such appointment, received, in lieu of a por tion of the pension due to him in resp ect of such pr evious service, the commuted value ther eof, by the amount of that portion of the pension: Provided fu rther that the salary, allowa nces and pension payable to, and other conditions of service of, the Cha irperson or a Member shall not be varied to his disa dvanta ge after his a ppointment. 8. (1) On ceasing to hold office, the Chairperson and every Member shall be ineligible for— (i) reappointment as the Chairperson or a Member of the Lokpal; (ii) any diplomatic assignment, a ppointment as adminis trator of a Union territory and such other assignment or appointment which is required by law to be made by the President by warrant under his hand and s eal; (iii) further employment to any other office of profit under the Government of India or the Government of a State; (iv) contest ing any election of President or Vice-President or Member of either Hou se of P arliament or Member of either House of a State Legislature or Municipa lity or Pancha yat within a period of five year s from the date of relinquishing the post. (2) Notwithstanding anything contained in sub-section (1), a Member shall be eligible to be appointed as a Chairperson, if his total tenure as Member and Chair person does not exceed five years. Explanation.—F or the purposes of this section, it is hereby clar ified that where the Member is appointed as the Cha irperson, his term of office shall not be mor e than five years in a ggregate as the Member and the Chairperson. 9. (1) In the event of occurrence of any vacancy in the office of the Chairperson by reason of his death, resignation or otherwise, the President may, by notifica tion, a uthorise the senior-most Member to act as the Chairperson until the appointment of a new Chairperson to fill such vacancy. (2) When the Chairperson is unable to discharge his functions owing to a bsence on leave or otherwise, the senior-most Member available, as the President may, by notification, author ise in this behalf, sha ll discharge the functions of t he Chairperson until the date on which the Chairperson resumes his duties. 10. (1) There shall be a Secretary to the Lokpal in the rank of Secretary to Government of India, who shall be appointed by the Chairperson from a panel of names sent by the Central Government. Restriction on employment by Chairperson and Memberss after ceasing to hold office. Member to act as Chairperson or to discharge his functions in certain circumstances. Secretary, other officers an d staff of Lokpal. Ex-221/20146 (2) There shall be a Director of Inquiry and a Director of Prosecution not below the rank of Additional Secreta ry to t he Government of India or equivalent, who sha ll be appointed by the Chairperson from a panel of names sent by the Central Government. (3) The appointment of officers and other staff of the Lokpal shall be made by the Chairperson or such Member or officer of Lokpal as the Chairperson may dir ect: Provided that the President may by rule require that the appointment in r espect of any post or posts a s may be specified in the rule, shall be made after consultation with the Union Public S ervice Commission. (4) Subject to the provisions of any la w made by Parliament, the conditions of service of Secretary and other officers and staff of the Lokpal shall be such as may be s pecified by regulations made by the Lokpal for the purpose: Provided tha t the regulations made under this sub-section shall, so far as they relate to sala ries, a llowances, leave or pensions, require the approval of the President. CHAPTER III INQUIRY WING 11. (1) Notwithstanding anything contained in any law for the time being in force, the Lokpal shall constit ute an Inquiry Wing headed by the Director of Inquiry for the purpose of conducting preliminary inquiry into any offence alleged to have been committed by a public servant punishable under the Prevention of Corruption Act, 1988: Provided tha t till such time the Inquiry Wing is constit uted by the Lokpal, the Central Government shall make available such number of officers and ot her sta ff from it s M inistries or Departments, as may be required by the Lokpal, for conducting preliminar y inquir ies under this Act. (2) For the purposes of assisting the Lokpal in conducting a preliminary inquir y under this Act, the officers of the Inquiry Wing not below the r ank of the Under Secr etary t o the Government of India, shall have the same powers as are conferred upon the Inquiry Wing of the Lokpal under section 27. CHAPTER IV PROSECUTION WING 12.(1) The Lokpal sha ll, by notification, constitute a Prosecution Wing headed by the Director of P rosecution for the pur pose of prosecution of p ublic servants in relation to a ny complaint by the Lokpal under this Act: Provided tha t till such time the P rosecution Wing is constituted by the Lokpal, the Central Government sha ll make availa ble such number of officers and ot her sta ff from it s M inistries or Departments, as may be required by the Lokpal, for condu cting prosecution under this Act. (2) T he Director of Prosecution shall, after having been so directed by the Lokpa l, file a case in accordance with the findings of investiga tion 49 of 1988.Inquiry Wing. Ex-221/2014 7 report, before the Specia l Court a nd take all nec essary steps in respect of the prosecution of public servants in relation to any offence punishable under the Prevention of Corruption Act, 1988. (3) The case under sub-section (2), shall be deemed to b e a report, filed on completion of investigation, referred to in section 173 of the Code of Criminal Procedure, 1973. CHAPTER V EXPENSES OF LOKPAL TO BE CHARGED ON CONSOLIDATED FUND OF INDIA 13. The administrative expenses of the Lokpal, including all salaries, allowances and pensions payable to or in respect of the Chairperson, Members or Secreta ry or other officers or staff of the Lokpa l, shall be char ged upon the Consolidated Fund of India and any fees or other moneys taken by the Lokpa l shall form part of that F und. CHAPT ER VI JURISDICTION IN RESPECT OF INQUIRY 14. (1) Subject to the other provisions of this Act, the Lokpal s hall inquire or cause an inquir y to be conduct ed into any matter involved in, or arising from, or connected with, any allegation of corruption made in a complaint in respect of the following, namely:— (a) any person who is or has been a Prime Minis ter: Provided tha t the Lokpal s hall not inquir e into any matter involved in, or arising from, or connected with, any such allegation of corruption against the Prime Minister,— (i) in so far as it relates to international relations, external and internal security, public order, atomic energy and spa ce; Inquiry Wing. (ii) unless a full bench of the Lokpal consisting of its Chairperson and all Members considers the initiation of inquiry and at least two-thirds of its Members approves of s uch inqu iry: Provided fur ther that any such inquiry shall be held in camera and if the Lokpal comes to the conclusion t hat the compla int deserves to be dismissed, the records of the inquiry shall not be published or made available to anyone; (b) any per son who is or has been a Minister of the Union; (c) any person who is or ha s been a member of either House of Parliament; (d) any Group ‘A’ or Group ‘B’ officer or equivalent or above, from amongst the public servants defined in sub-clauses (i) and (ii) of clause (c) of section 2 of the Pr evention of Cor ruption Act, 1988 when serving or who has served, in connect ion with the affairs of the Union; 49 of 1988. 2 of 1974. Expenses of Lokpal to be ch arged on Consolidated Fu nd of India. Jurisdiction of Lok pa l to include Prime Minister, Ministers, members of Parlia ment, Groups A, B, C and D officers and officials of Central Government. 49 of 1988. Ex-221/20148 (e) any Group ‘C’ or Group ‘D’ official or equivalent, from amongst the public servants defined in sub-clauses (i) and (ii) of cla use (c) of section 2 of the Prevention of Corruption Act, 1988 when serving or who has served in connection with the affa irs of the Union subject to the provision of sub-section (1) of section 20; (f) any person who is or ha s been a cha irperson or member or officer or employee in a ny body or Boar d or corporation or a uthorit y or company or society or trust or a utonomous body (by whatever name called) esta blished by an Act of Parliament or wholly or partly fina nced by the Central Government or contr olled by it: Provided tha t in respect of such officers referr ed to in clause (d) who have served in connection with the affairs of the Union or in any body or Board or corpor ation or authority or compa ny or society or trust or autonomous body referred to in clause (e) but are wor king in connection with the affairs of the S tate or in any body or Board or cor poration or authority or compa ny or society or trust or autonomous body (by whatever name called) established by an Act of the State Legislature or wholly or partly financed by the Sta te Gover nment or controlled by it, the Lokpal and the officers of its Inquiry Wing or Prosecution Wing shall have jurisdiction under this Act in r espect of such officers only a fter obtaining the consent of t he concerned State Government; (g) any person who is or has been a dir ector, manager, secretary or other officer of every other society or association of persons or trust (whether registered under any law for the time being in force or not), by whatever name called, wholly or par tly financed by the Government and the annual income of which exceeds such amount as the Central Government may, by notification, specify; (h) any person who is or has been a dir ector, manager, secretary or other officer of every other society or association of persons or trust (whether registered under any la w for the time being in force or not) in receipt of a ny dona tion from any for eign source under the F or eign Contribution (Regulation) Act, 2010 in excess of ten la kh rupees in a year or such higher amount as the Centra l Government ma y, by notification, s p e c i f y. Explanation.—For the pur pose of clauses (f) and (g), it is hereby clar ified that any entity or institution, by whatever name called, corpor ate, society, trust, association of persons, partnership, sole proprietorship, limited liability pa rtnership (whether registered under any law for the time being in force or not), shall be the entities covered in those clauses: Provided tha t any person r eferred to in this cla use shall be deemed to be a public servant under clause (c) of section 2 of the Pr evention of Corruption Act, 1988 and the provisions of that Act shall apply accordingly. (2) Notwithstanding anything contained in sub-section (1), the Lokpal shall not inquire into any matter involved in, or arising from, or connected with, any such allegation of corr uption a gainst any member of either HouseEx-221/2014 9 49 of 1988. 49 of 1988. of Parliament in respect of anything said or a vote given by him in Parliament or a ny committee thereof covered under the provisions contained in clause (2) of article 105 of the Constitution. (3) The Lokpal may inquir e into any act or conduct of any person other than those r eferred to in sub-section (1 ), if s uch person is involved in the act of a betting, bribe giving or bribe taking or cons piracy relating to any allegation of corruption under the Prevention of Corruption Act, 1988 against a person referred to in sub-section (1): Provided tha t no action under this section shall be taken in case of a person serving in connection with the affairs of a State, without the consent of t he State Government. (4) No matter in respect of which a compla int has been made to the Lokpal under this Act, shall be referred for inquiry under the Commissions of Inquiry Act, 1952. Explanation.—For the removal of doubts, it is hereby declared that a complaint under this Act shall only relate to a period during which the public serva nt was holding or serving in that capacity. 15. In case any matter or proceeding related to allegation of corr uption under the Prevention of Corruption Act, 1988 has been pending before any court or commit tee of either House of Parlia ment or before any other authority prior to commencement of this Act or prior to commencement of a ny inquiry after the commencement of this Act, such ma tter or proceeding shall b e continued before such court, committee or author ity. 16. (1) Subject to the provisions of this Act,— (a) the jurisdiction of the Lokpal may be exercised by benches ther eof; (b) a bench may be constituted by the Chairperson with two or more Members as the Chairperson may deem fit; (c) every bench shall ordinarily consist of at least one Judicial M emb er ; (d) where a bench consists of the Chairperson, such bench shall be presided over by the Chairperson; (e) where a bench consists of a Judicial Member, and a non-Judicial Member, not being the Cha irperson, such bench shall be presided over by the Judicial Member; (f) the benches of the Lokpal shall ordinarily s it at New Delhi and at such other places as the Lokpal may, by regulations, specify. (2) The Lokpa l shall notify the ar eas in relation to which each bench of the Lokpal may exercise jurisdiction. (3) Notwithstanding anything contained in sub-section (2), the Chairperson shall have the power to constitute or reconstitute benches fr om time to time. (4) If at any stage of the hearing of any case or matter it appears to the Chairperson or a Member that the case or matter is of such nature 49 of 1988. 60 of 1952. 49 of 1988.Matters pending before any cou rt or committee or authority for inquiry not to be affected. Constitution of bench es of Lokpal. Ex-221/201410 that it ought to be heard by a bench consisting of three or more Members, the case or matter may be transferred by the Chairperson or, as the case may be, referred to him for transfer, to such bench as the Chairperson may deem fit. 17. Wher e benches a re const itu ted, t he Chair per son ma y, fr om time to time, by notification, make provisions as to the distribution of the business of t he Lokpal amongst the benches and also provide for the matters which may be dealt with by each bench. 18. On an application for transfer made by the compla inant or the public serva nt, the Chairperson, a fter giving an opportunity of being heard to the complainant or the public servant, as the case may be, may transfer any case pending before one bench for disposal to any other bench. 19. If the Members of a bench consisting of an even number of Members differ in opinion on any point, they shall state the point or points on which they differ, and make a reference to the Cha irperson who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members of the Lokpal and such point or points shall be decided according to the opinion of the majority of t he Members of t he Lokpa l who ha ve hear d the ca se, including those who first hear d it. CHAPTER VII PROCEDURE IN RESPECT OF PRELIMINARY INQUIRY AND INVESTIGATION 20. (1) The Lokpal on receipt of a complaint, if it decides to proceed further, may order— (a) preliminary inquiry against a ny public servant by its Inquiry Wing or any agency (inclu ding the Delhi Special Police Establish- ment ) to ascertain whether ther e exists a prima fa cie case for proceeding in the matter; or (b) investigation by any agency (including the Delhi Special Police Esta blishment) when ther e exists a prima facie case: Provided tha t the Lokpal shall if it has decided to proceed with the preliminary inquiry, by a general or special order, refer the complaints or a category of complaints or a compla int received by it in respect of public servants belonging to Group A or Gr oup B or Group C or Gr oup D to the Central Vigilance Commission constituted under sub-section (1) of section 3 of the Central Vigilance Commission Act, 2003: Provided fu rther that the Central Vigila nce Commission in respect of complaints referred to it under the first proviso, after making preliminary inquiry in respect of public servants belonging to Gr oup A a nd Group B, sha ll submit its repor t to the Lokpa l in accordance with the provisions contained in sub-sections (2) and (4) and in case of public servants belonging to Group C and Group D, the Commission shall pr oceed in accordance with the pr ovisions of the Centra l Vigilance Commission Act, 2003: Distribution of business amongst ben ch es. Decision to be by majority. Power of Chairperson to tran sfer cases. Provisions relating to complants and prelimin ary inquiry and investigation. 45 of 2003. 45 of 2003. Ex-221/2014 11 Provided also that before ordering an investigation under clause (b), the Lokpal shall call for the explana tion of the public servant so a s to determine whether t here exists a prima fa cie case for investigation: Provided also that the seeking of explanation from the public servant before an investiga tion shall not interfere with the search and seizure, if any, requir ed to be undertaken by any agency (including the Delhi Special Police Establishment) under this Act. (2) During the preliminary inquir y refer red to in sub-s ection (1), the Inquiry Wing or any agency (including the Delhi S pecia l Police Esta blishment) shall conduct a preliminary inquiry and on t he basis of material, information and documents collected seek the comments on the allegations made in the complaint from the public servant and the competent authority a nd after obtaining the comments of the concerned public servant and the competent authority, submit, within sixty days from the date of receipt of the reference, a rep or t to the Lokpal. (3) A bench consisting of not less than three Members of the Lokpal shall consider ever y repor t received under sub-section (2) from the Inquiry Wing or any agency (including the Delhi Special Police Esta blishment), and after giving an opportunity of being heard to the public servant, decide whether there exists a prima facie case, a nd proceed with one or more of t he following actions, namely:— (a) investigation by any agency or the Delhi Special Police Esta blishment, as the ca se may be; (b) initiation of the depa rtmenta l proceedings or any other appropriate action against the concerned public servants by the competent author ity; (c) closure of the proceedings a gainst the public servant and to proceed aga inst the complainant under section 46. (4) Every prelimina ry inquiry referred to in su b-section (1) s hall ordinarily be completed within a period of ninety days and for r easons t o be recorded in writing, within a further period of ninety da ys from the date of receipt of the complaint. (5) In case the Lokpal decides to proceed to investiga te into the complaint, it shall direct any agency (including the Delhi Special Police Esta blishment) to carry out the investiga tion as expeditiously as possible and complete the investiga tion within a period of six months fr om the date of its order: Provided that the Lokpal may ext end the said p eriod b y a fur ther period not exceeding of six months at a time for the reasons to be recorded in writing. (6) Notwithstanding anything contained in section 173 of the Code of Criminal Procedure, 1973, any agency (including the Delhi Special Police E s t a b lis hment ) s ha ll, in r es p ect of ca s es r efer r ed t o it b y t he L ok p a l, s u b mit the investigation r eport under tha t section to the court having jurisdiction and forward a cop y thereof to the Lokpal. (7) A bench consisting of not less than three Members of the Lokpal shall cons ider every report received by it under sub-s ection (6) from any agency 2 of 1974. Ex-221/201412 (including the Delhi Special Police Establishment) and after obtaining the comments of the competent authority and the public servant may— (a) grant sanction to its Prosecution Wing or investiga ting agency to file cha rge-sheet or direct the closu re of rep or t before the Sp ecia l Court against the public servant; (b) direct the competent authority to initiate the departmental proceedings or any other appropriate act ion aga inst the concerned public servant. (8) The Lokpal may, after taking a decis ion under sub-section (7) on the filing of the charge-sheet, direct its Prosecution Wing or any investigating agency (including t he Delhi Specia l Police Establishment) to init iate pr osecution in t he Special Court in r espect of the cases investigated by the agency. (9) T he Lokpal may, during the preliminary inquiry or the investigation, as the case may be, pass appropriate orders for the safe custody of the documents relevant to the preliminary inquiry or, as the case may be, investigation as it deems fit. (10) T he web site of the Lokpal sha ll, from time to time a nd in such manner as ma y be specified by regulations, displa y to the public, the status of number of complaints pending before it or disposed of by it. (11) The Lokpal may retain the original records and evidences which are likely t o be required in the process of preliminary inquir y or investigation or conduct of a case by it or by the Special Court. (1 2) Save a s otherwise provided, the manner and procedure of conducting a preliminary inquiry or investigation (including such material and documents to be made a vailable to the public servant) under this Act, shall be such as may be specified by r egulations. 21. If, at any stage of the proceeding, the Lokpal— (a) consider s it necessary to inquire int o the conduct of any person other than the accused; or (b) is of opinion that the reputa tion of any person other tha n an accused is likely to be prejudicially affected by the preliminary inquiry, the Lokpal shall give to that person a reasonable opportunity of being heard in the preliminary inquiry and to produce evidence in his defence, consistent with the principles of natural justice. 22. Subject to the provisions of this Act, for the purpose of any preliminary inquiry or investigation, the Lokpa l or the investigating agency, as the case may be, may require any public servant or any other person who, in its opinion, is a ble to furnish informa tion or produce documents relevant to such pr elimina ry inquiry or investigation, to furnish any such information or pr oduce a ny such document. 23. (1) Notwithstanding anything contained in section 197 of the Code of Criminal Procedure, 1973 or section 6A of the Delhi Special P olice Esta blishment Act, 1946 or section 19 of the Prevention of Corr uption Act, 1988, the Lokpal shall ha ve the power to grant sanction for prosecution under clause (a) of sub-section (7) of section 20.Persons likely to be prejudicially affected to be heard. Lokpal may require any pu blic serva nt or any other person to furnish information. etc. Power of Lokpal to grant sanction for initiating prosecution.2 of 1974. 25 of 1946. 49 of 1988. Ex-221/2014 13 (2) No prosecution under s ub-section (1) shall be initia ted aga inst any public servant accused of any offence alleged to have been committed by him while acting or purporting to act in the discha rge of his official duty, and no court shall take cognizance of such offence except with the previous sanction of the Lokpal. (3) Nothing contained in sub-sections (1) and (2) sha ll apply in resp ect of t he persons holding office in pursuance of the provisions of the Constitution and in respect of which a procedur e for removal of such person has been specified therein. (4) The provisions contained in sub-sections (1), (2) and (3) shall be without p rejudice to the generality of the provisions contained in article 311 and sub-clause (c) of clause (3) of article 320 of the Constitution. 24. Where, aft er the conclusion of the investiga tion, the findings of t he Lokpal disclose the commission of an offence under the Prevention of C orruption Act, 1988 by a public servant referred to in clause (a ) or clause (b) or clause (c) of sub-section (1) of section 14, the Lokpal may file a case in the S pecial Court and shall send a copy of the report together with its findings t o the competent author ity. CHAPT ER VIII POWERS OF LOKPAL 25. (1) The Lokpal sha ll, notwithstanding anything contained in section 4 of the Delhi Special Police Establishment Act, 1946 a nd section 8 of the Central Vigilance Commission Act, 2003, ha ve the powers of superint endence over, and to give direction to the Delhi Special P olice Establishment in respect of the matters referred by the Lokpal for preliminary inquiry or investigation to the Delhi Special Police Establishment under this Act: Provided that while exercising powers of superint endence or giving direction under this sub-section, the Lokpal shall not exercise powers in s uch a manner s o as to requir e any agency (including the Delhi Special Police Establishment) t o whom the investigation has been given, to investiga te and dispose of any case in a particular manner. (2) The Central Vigilance Commission shall send a statement, at such interval as the Lokpa l may direct, to the Lokpal in respect of action taken on complaints referr ed to it under the second proviso to sub-section (1) of section 20 and on receipt of such statement, the Lokpa l may issue guidelines for effective and exp editious disposal of such ca ses. (3) Any officer of the Delhi Specia l Police Establishment investigating a case refer red to it by the Lokpal, shall not be transferred without the approval of the Lokpal. (4) The Delhi Special Police Establishment may, with the consent of the Lokpal, appoint a panel of Advocates, other than the Government Advocates, for Conducting the cases referred to it by the Lokpal. (5) The Central Government may from time to t ime make available such funds as may be required by the Director of the Delhi Special Police Action on investigation against public servant being Prime Minister, Ministers or Members of Parlia ment.49 of 1988. Supervisory powers of Lokpal. 25 of 1946. 45 of 2003. Ex-221/201414 Establishment for conducting effective investigation into the matters referred to it by the Lokpal and the Director shall be resp onsible for the expenditure incu rred in conducting such investigation. 26. (1) If the Lokpal ha s reason t o believe tha t any docu ment which, in it s opinion, shall be useful for, or relevant to, any investiga tion under this Act , a re secreted in any place, it may author ise any a gency (including the Delhi Special Police Establishment) to whom the investigation has been given to search for and to seize such documents. (2) If the Lokpal is satisfied that any document seized under sub- section (1) may be used as evidence for the pur pose of any investiga tion under this Act and that it shall be necessary to retain the document in its custody or in the custody of such officer as may be authorised, it may so retain or direct such author ised officer to r etain such document till the completion of such investigation: Provided that where any document is required to be returned, the Lokpal or the authorised officer may return the same after retaining copies of s uch document duly authentica ted. 27. (1) Subject to the provisions of this section, for the purpose of any preliminary inquiry, the Inquiry Wing of the Lokpal shall have all the powers of a civil court, under the Code of Civil Procedure, 1908, while trying a suit in respect of the following matters, namely:— (i) summoning and enforcing the attendance of any person and examining him on oath; (ii) requiring the discover y and production of a ny document; (iii) receiving evidence on affidavits; (iv) r equisitioning any public record or copy thereof from any court or office; (v) issuing commissions for the examination of witnesses or documents: Provided that such commission, in case of a witness, shall be issued only where the witness, in the opinion of the Lokp al, is not in a position to attend the proceeding before the Lokpal; and (vi) such other matters as may be prescribed. (2 ) Any proceeding before the Lokpal sha ll be deemed to be a judicial pr oceeding within the meaning of section 193 of the Indian P enal Code. 28. (1) The Lokpal may, for the pur pose of conducting any preliminary inquiry or investigation, utilise the services of any officer or or ganisation or investiga ting agency of the Central Government or a ny Stat e Gover nment, a s the case may be. (2) For the purpose of preliminary inquir y or investigating into any matter pertaining to such inquiry or investigation, any officer or organisationSearch and seizure. Lokpa l to ha ve powers of civil court in certain cases. 5 of 1908 45 of 1860. Power of Lokpal to utilise services of officers of Central or State Government. Ex-221/2014 15 or a gency whose ser vices a re utilised under sub-s ection (1) may, subject to the superintendence and direction of t he Lokpal,— (a) summon and enforce the attendance of any person and exa mine him; (b) require the discovery and production of any document; and (c) requisition any public record or cop y thereof from any office. (3) T he officer or organisation or agency whose services are utilised under sub-section (2) shall inquire or, as the case may be, investigate into any matter pertaining to the p reliminary inquiry or investigation and submit a report thereon to the Lokpal within such period as may be specified by it in this behalf. 29. (1) Where the Lokpal or any officer authorised by it in this behalf, has reason to believe, the reason for such belief to be recorded in writing, on the ba sis of material in his possession, that— (a) any person is in possession of any proceeds of corruption; (b) such person is accused of having committed an offence relating to corruption; and (c) such proceeds of offenc e are likely t o be concealed, transferred or dealt with in any manner which may result in frustrating any proceedings relating to confiscation of such pr oceeds of offence, the Lokpal or the authorised officer may, by order in writing, provisionally atta ch such property for a period not exceeding ninety days fr om the date of t he order, in the manner provided in the Second Schedule to the Income- tax Act, 1961 and t he Lokpa l and the officer shall be deemed to be an officer under sub-rule (e) of rule 1 of that Schedule. (2) T he Lokpal or the officer authorised in this behalf shall, immediately after a ttachment under sub-s ection (1), for ward a copy of the order, along with the material in his possession, refer red to in that sub- section, to the Special Court, in a sealed envelope, in the manner as ma y be prescribed a nd such Court may extend the order of attachment and keep such material for such period a s the Court ma y deem fit. (3) Every or der of a ttachment made under sub-section (1) shall cease to ha ve effect after the expiry of the per iod specified in that sub- section or after the expir y of the period as dir ected by the Special C ourt under sub-section (2). (4) Nothing in this section shall prevent the person interested in the enjoyment of the immovable property attached under sub-section (1) or sub-section (2), fr om such enjoyment. Explanation.—For the purposes of this sub-section, “person interested”, in relation to any immovable property, includes all persons claiming or entitled to claim any interest in the property. 30. (1) The Lokpal, when it provisionally attaches any property under sub-section (1) of section 29 shall, within a period of thirty days of such attachment, direct it s Prosecution Wing to file an applica tion sta ting the facts of such attachment before the Specia l Court and ma ke a pr ayerProvisional attachment of assets. 43 of 1961. Confirmation of attachment of assets. Ex-221/201416 for confirmation of attachment of the property till completion of the proceedings against the public servant in the Special Court. (2) The Special Court may, if it is of the opinion that the property provisionally atta ched ha d been acquired through corr upt means, make an order for confirmation of a ttachment of such property till the completion of the proceedings against the public servant in the Special Court. (3) If the public s ervant is subsequently acquitted of the cha rges framed against him, the property, subject to the orders of the Special Court, shall be restored to the concerned public servant along with benefits from such property as might have accrued during the period of attachment. (4) If the public s ervant is subsequently convicted of the cha rges of corruption, the proceeds relatable to the offence under the Prevention of Corruption Act, 1988 shall be confiscated and vest in the Central Government free from any encumbrance or leasehold interest excluding any debt due to any bank or fina ncial institution. Explanation.—For the purposes of this sub-section, the expressions “bank”, “debt” and “financial institution” shall have the meanings resp ectively assigned to them in clauses (d), (g) and (h) of section 2 of the Recovery of Debts Due to Ba nks and Financial Institutions Act, 1993. 31. (1 ) Without prejudice to the provisions of sections 29 and 30, where the S pecial Court, on the basis of prima facie evidence, has reason to believe or is satisfied that the assets, proceeds, receipts and benefits, by whatever na me called, have arisen or pr ocured by means of corruption by the public servant, it may authorise the confiscation of such assets, proceeds, receipts and benefits till his acquittal. (2) Where a n order of confiscation made under sub-section (1) is modified or annulled by the High Court or where the public servant is acquitted by the Special Court, the assets, proceeds, receipts and benefits, confiscated under sub-section (1) shall be returned to s uch public servant, and in case it is not possible for any reason to r eturn the assets, proceeds, receipts and benefits, such public servant shall be paid the price thereof including the money so confiscated wit h interest at the rate of five per cent. per a nnum thereon calculated from the date of confiscation. 32. (1) Where the Lokpa l, while making a preliminary inquiry into allegations of corruption, is prima facie satisfied, on the basis of evidence available,— (i) that the continuance of the public servant referred to in clause (d) or clause (e) or clause (f) of sub-section (1) of section 14 in his post while conducting the preliminary inquiry is likely to affect such preliminary inquiry a dversely; or (ii) such public servant is likely to destroy or in any way ta mper with the evidence or influence witnesses, then, the Lokpal may recommend to the Central Government for transfer or suspension of such public servant from the post held by him till such period as may be specified in the or der. (2) T he Central Government shall ordinarily accept the recommendation of the Lokpal made under sub-section (1), except for the Confiscation of assets, proceeds receipts an d benefits arisen or procured by means of corru ption in special circumstances. Power of Lokpal to recommend transfer or suspension of pu blic serva nt connected with allegation of curruption.Ex-221/2014 17 49 of 1988. 51 of 1993. reasons to be recorded in writing in a case where it is not feasible to do so for administrative reasons. 33. The Lokpal may, in the discharge of its functions under this Act , issue appr opriate directions to a public servant entrusted with the preparation or custody of any document or record— (a) to protect such document or record from destruction or damage; or (b) to prevent the public servant from a ltering or secreting such docu ment or record; or (c) to prevent the public servant from transfer ring or alienating any assets allegedly acquired by him thr ough cor rupt means. 34.The Lokpal may, by general or special or der in writing, and subject to such conditions and limitations as may be specified therein, direct that a ny administrative or fina ncia l power conferr ed on it may also be exer cised or discharged b y such of its Members or officers or employees as ma y be specified in the or der. CHAPTER IX SPEC IAL COURTS 35. (1) The Central Government shall constitute such number of Special Cour ts, as recommended by the Lokpal, to hear and decide the cases arising out of the Prevention of Corruption Act, 1988 or under this Act. (2) The Special Courts constituted under sub-section (1) shall ensu re completion of each trial within a period of one year from the date of filing of the case in the Court: Provided tha t in ca se the trial ca nnot be completed within a period of one year, the Special C ourt shall record reasons therefor a nd complete the trial within a further period of not more than three months or such further periods not exceeding three months each, for reasons to be recorded in writing before the end of each such three months period, but not exceeding a total period of two years. 36. (1) Notwithstanding anything contained in this Act or the Code of Criminal Procedure, 1973 if, in the course of an preliminary inquir y or investiga tion into a n offence or other pr oceeding under this Act , a n application is made to a Specia l Court by an officer of the Lokpal authorised in this behalf that any evidence is required in connection with the preliminary inquiry or investigation into an offence or proceeding under this Act and he is of the opinion that such evidence ma y be available in any place in a contracting State, and the Special Court, on being satisfied that such evidence is r equired in connection with the preliminary inquiry or invest igation into an offence or proceeding u nder this Act, may issue a letter of request to a cour t or an authority in t he cont racting State competent to deal with such request to— (i) examine the facts and circumstances of the case;Power of delegate. Power of Lokpal to give directions to prevent destru ction of records during prelimin ary inqu iry. Special Cours to be constituted by Central Government. 49 of 1988. Letter of request to a contracting State in certain cases. 2 of 1974. Ex-221/201418 (ii) take such steps as the Special Court may specify in such letter of r equest; and (iii) forwar d all the evidence so taken or collected to the Special Cour t issuing such letter of request. (2) The letter of request shall be transmitted in such manner as the Central Government may prescribe in this behalf. (3) Every statement recor ded or document or thing received under sub-section (1) sha ll be deemed to be evidence collected during the course of the preliminary inquiry or investigation. CHAPTER X COMPLAINTS AGAINST CHAIRPERSON, MEMBERS AND OFFICIALS OF LOKPAL 37. (1) The Lokpal shall not inquire into any complaint made against the Chairperson or any Member. (2) Subject to the provisions of sub-section (4), the Chairperson or any Member shall be removed from his office by order of the President on grounds of misbehaviour aft er the S upreme Court, on a reference being made to it by the President on a petition signed by at least one hundred Members of Par liament has, on a n inquiry held in accor dance with the procedure prescribed in that behalf, reported that the Chairperson or such Member, as the case may be, ought to be removed on such ground. (3 ) T he President may suspend from office the Cha irperson or any Member in resp ect of whom a reference ha s been made to the Sup reme Cour t under sub-section (2), on receipt of the recommendation or int erim order made by the Supreme Court in this regar d until the Pr esident has passed orders on receipt of the final report of the Supreme Court on such r efer ence. (4) Notwithstanding anything contained in sub-section (2), the President may, by order, remove from the office, the Chairperson or any Member if the C ha ir p erson or such M ember, as the case may be,— (a) is adjudged an insolvent; or (b) engages, during his term of office, in any paid employment outside the duties of his office; or (c) is, in the opinion of the Pr esident, unfit to continue in office by reason of infirmit y of mind or body. (5) If the Chairperson or any Member is, or becomes, in any way concerned or interested in any contract or agreement made by or on behalf of t he Government of India or the Government of a State or participates in any way in the profit thereof or in any benefit or emolument arising therefrom otherwise than as a member and in common with the other members of an incorporated compa ny, he shall, for the purposes of sub-section (2), be deemed to be guilt y of misbehaviour. Removal an d suspension of Ch airpersion and Menbers of Lokpal.Ex-221/2014 19 38. (1) Every complaint of allegation or wrongdoing made aga inst any officer or employee or agency (including the Delhi Special Police Establis hment), under or associated with the Lokpa l for an offence punishable under the Prevention of Corruption Act, 1988 shall be dealt with in accordance with the provisions of this section. (2) The Lokpal sha ll complete the inquiry into the complaint or allegation made within a period of thirty days fr om the date of its receipt. (3) While making an inquir y into the complaint against any officer or employee of the Lokpal or agency engaged or associated with the Lokpal, if it is prima facie satisfied on the basis of evidence available, that— (a) continuance of such officer or employee of the Lokpal or agency engaged or associa ted in his post while conduct ing the inquir y is likely to affect such inquiry adversely; or (b) an officer or employee of the Lokpal or agency engaged or associated is likely to destroy or in any way tamper with the evidence or influence witnesses, then, the Lokpal may, by order, suspend such officer or employee of the Lokpal or divest such agency enga ged or associa ted with the Lokpal of all powers and resp onsibilities her eto before exercised by it . (4) On the completion of the inquir y, if the Lokpa l is sa tisfied that there is pr ima facie evidence of the commission of an offence under the Prevention of Corruption Act, 1988 or of a ny wrongdoing, it sha ll, within a period of fifteen da ys of the completion of such inquiry, order to prosecute such officer or employee of the Lokpal or such officer, employee, agency engaged or associated with the Lokpal and initiate disciplinar y proceedings against the officia l concer ned: Provided that no s uch order shall be passed without giving such officer or employee of the Lokpal, such officer, employee, agency engaged or a ssociated, a reasonable opportunity of being heard. CHAPTER XI ASSESSMENT OF LOSS AND RECOVERY THEREOF BY SPEC IAL C OURT 39. If any public servant is convicted of an offence under the Prevention of Corr uption Act, 1988 by the Special Cour t, notwithstanding and without prejudice to any law for the time being in force, it may make an assessment of loss, if any, caused to the public exchequer on account of the actions or decisions of such public servant not taken in good faith and for which he stands convicted, a nd may order recover y of such loss, if possible or quantifiable, from such public servant so convicted: Provided that if the Special Cour t, for reasons to be recorded in writ ing, comes to the conclusion that t he loss caused was pursuant to a cons piracy with the beneficiary or beneficiaries of actions or decisions of the public servant so convicted, then such loss may, if assessed and quantifiable under this section, a lso be recovered from such beneficiar y or beneficiaries proportionately.Complaints against of ficials of Lokpal. 49 of 1988. 49 of 1988. 49 of 1988.Assesment of loss and recovery thereof by Special Court. Ex-221/201420 CHAPTER XII FINANCE , ACCOUNTS AND AUDIT 40. The Lokpal shall p repare, in such form and at s uch time in each financial year as may be prescribed, its budget for the next financial year, showing the estimated receipts a nd expenditure of the Lokpal and forward the same to the Central Government for information. 41. The Centra l Government may, aft er due appropr iation made by P arliament by law in this behalf, make to the Lokpal gra nts of such sums of money as are required to be paid for the salaries and allowances paya ble to the Cha irperson and Members and the administrative expenses, including the salar ies and allowa nces and pension payable to or in respect of officers and other employees of the Lokpal. 42. (1) The Lokpal shall maintain proper accounts and other relevant records and prepar e an annual statement of accounts in such form as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India. (2) The accounts of the Lokpal shall be audited by the Comptroller and Auditor- Genera l of India at such intervals a s may b e specified by him. (3) T he Comptroller and Auditor-General of India or any person appointed by him in connection wit h the a udit of the accounts of the Lokpal under this Act shall have the same rights, privileges and authority in connection with such audit, as the Comptroller and Auditor-General of India generally has, in connection wit h the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the Lokpal. (4) The accounts of the Lokpal, as cer tified by the Comptroller and Auditor-General of India or a ny other person appointed by him in this behalf, together with the audit report thereon, shall be forwar ded annually to the Centr al Government a nd the Central Government sha ll cause the same to be laid before each House of Parliament. 43. The Lokpal shall furnish to the Central Government, at such time and in such form and manner as may be prescribed or as the Central Government may request, s uch returns and statements and such particulars in r egard to any matter under the jurisdiction of the Lokpal, as the Central Government may, fr om time to time, require. CHAPTER XIII DECLARATION OF ASSETS 44. (1) Every public servant shall make a declara tion of his assets and liabilities in the ma nner as provided by or under this Act. (2) A public servant shall, within a period of thirty days from the date on which he ma kes and subscribes an oath or a ffirmation to enter upon his office, fu rnish to the competent authority the information relating to— Budget. Grants by Central Government. Annual statement of accounts. Furnishing of returns, etc. to Central Government. Declaration of assets.Ex-221/2014 21 (a) the assets of which he, his spouse a nd his dependent children are, jointly or severally, owners or beneficiar ies; (b) his lia bilities and that of his spouse and his dependent children. (3) A public servant holding his office as such, at the time of the commencement of this Act, shall fu rnish information relating to such assets and liabilities, a s refer red to in sub- section (2), to the competent authority within thir ty days of the coming into force of this Act. (4) Every public servant shall file with the competent a uthority, on or before the 31st July of every year, an annual return of such assets and liabilities, as referred to in sub-section (2), a s on the 31st March of that yea r. (5) The information under sub-section (2) or sub-section (3) and annual return under sub-s ection (4) sha ll be furnished to the competent authority in such form and in such manner as may be prescribed. (6) T he competent authority in respect of each Ministry or Department shall ensure that all such statements are published on the website of such Ministry or Department by 31st August of that year. Explanation.—For the purposes of this section, “dependent children” means sons and daughters who have no separ ate means of ear ning and are wholly dependent on the public servant for their livelihood. 45. If any public servant wilfully or for reasons which are not justifiable, fails to— (a) to declare his assets; or (b) gives misleading infor mation in resp ect of such assets and is found to be in possession of assets not disclosed or in respect of which misleading information was furnished, then, such assets shall, unless otherwise proved, be presumed to belong to the public servant and shall be presumed to be assets acquired by corrupt means: Provided that the competent authority may condone or exempt the public servant from furnishing information in respect of assets not exceeding such minimum value as may be prescribed. CHAPTER XIV OFFENCES AND PENALTIES 46. (1) Notwithstanding anything cont ained in this Act, whoever makes any false and frivolous or vexatious complaint under this Act shall, on conviction, be punished with imprisonment for a term which may extend to one year and with fine which may extend to one lakh rupees. (2) No Court, except a Special Court, shall take cognizance of an offence under sub- section (1). (3) No Special Court shall take cognizance of an offence under sub-section (1) except on a complaint made by a person against whom the false, frivolous or vexatious complaint was made or by an officer authorised by the Lokpal.Presumption as to acquisition of assets by corrupt means in certain cases. Prosecution for false complaint and payment of compensation, etc., to public servant. Ex-221/201422 (4) The prosecution in relation to an offence under sub-section (1) shall be conducted by the public prosecutor a nd all expenses connected with such p rosecution sha ll be borne by the Central Government. (5) In case of conviction of a person [being an individua l or society or a ssociation of persons or trust (whether registered or not)], for ha ving made a false complaint under this Act, such person shall be liable to pay compensation to the public servant against whom he made the false complaint in addition to t he legal expenses for contesting the case by such public servant, as the Special Court may determine. (6) Nothing contained in this section shall apply in case of complaints made in good faith. Explanation.—For the pu rpose of this sub-section, the expression ‘‘good fait h’’ means any act believed or done by a person in good faith with due ca re, caution and sense of resp onsibility or by mistake of fact believing himself justified by law under section 79 of the India n Penal Code. 47. (1) Where any offence under sub-section (1) of section 46 has been commit ted by any society or associa tion of persons or trust (whether registered or not), every person who, at the time the offence was commit ted, was directly in charge of, and was resp onsible to, the society or associa tion of p ersons or trust, for the conduct of the business or affair s or activities of the society or association of persons or trust as well as such society or association of persons or trust shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-s ection shall render any such person lia ble to any punishment provided in this Act, if he pr oves tha t the offence wa s committed without his knowledge or tha t he ha d exer cised a ll due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a society or associa tion of persons or trust (whether registered or not) and it is proved that the offence has been committed with the consent or connivance of, or is attr ibutable to any neglect on the part of, any director, manager, secretary or other officer of such society or association of persons or trust, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. CHAPTER XV MISCELLANEOUS 48. It shall be the duty of the Lokpal to present annually to the President a report on the work done by the Lokpal and on receipt of such report the President shall cause a copy thereof together with a memorandum explaining, in resp ect of the cases, if a ny, where the advice of the Lokpal was not accepted, the reason for such non-acceptance to be laid before each House of Parliament.False complant made by society or association of persons or trust. 45 of 1860. Reports of Lokpal.Ex-221/2014 23 49. The Lokpal shall function as the final appellate authority in resp ect of a ppeals arising out of any other law for the time being in force providing for delivery of public services and redressal of public grievances by any public authority in cases where the decision contains findings of corruption under the Prevention of Corruption Act, 1988. 50. No suit, prosecution or other legal proceedings under this Act shall lie against any public servant, in r espect of anything which is done in good faith or intended to be done in the discha rge of his official functions or in exer cise of his powers. 51. No suit, prosecution or other legal proceedings sha ll lie against the Lokpal or a gainst a ny officer, employee, agency or any person, in respect of a nything which is done in good faith or intended to be done under this Act or the rules or the regulations made thereunder. 52. The Chairperson, Members, officers and other employees of the Lokpal shall be deemed, when acting or purporting to act in pursuance of any of the provisions of this Act, to be public servants within the meaning of section 21 of the Indian Penal C ode. 53. The Lokpal shall not inquire or invest igate into any compla int, if the complaint is made after the expir y of a period of seven years from the date on which the offence mentioned in such complaint is alleged to have been commit ted. 54. No civil court s hall ha ve jurisdiction in respect of any matter which the Lokpal is empowered by or under this Act to determine. 55.The Lokpal shall provide to every person against whom a complaint has been made, before it, under this Act, legal assistance to defend his case before the Lokpa l, if such assistance is requested for. 56. The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any enactment other than this Act or in any instrument having effect by virtue of a ny enactment other than this Act. 57. The provisions of this Act shall be in addition to, and not in derogation of, any other law for the time being in force. Lokpal to fu nction as appellate authority for appeals arising out of any other law for the time being in force. 49 of 1988. Protection of action taken in good faith by any public servant. Protection of action taken in good faith by others. Members, officers and employees of Lokpal to be public servants. Limitation to apply in certain cases. Bar of Jurisdiction.45 of 1860. Legal assistance. Act to have overriding effect. Provision s of this Act to be in addition of other laws. Ex-221/201424 58. The enactments specified in the Schedule shall b e amended in the manner specified therein. 59. (1) T he Centr al Government may, by notification in the Official Gazette, make rules to car ry out the provisions of this Act. (2) In particular, and without prejudice to the gener ality of the foregoing power, such rules may provide for all or any of the following matters, namely:— (a) the for m of complaint referred to in clause (e) of sub-section (1) of section 2; (b) the term of the Search Committ ee, the fee and allowa nces paya ble to its members and the manner of selection of panel of names under sub-s ection (5) of section 4; (c) the post or posts in r espect of which the a ppointment shall be made after consultation with the Union Public Service Commission under the proviso to sub-s ection (3) of section 10; (d) other matters for which the Lokpal shall ha ve the powers of a civil court under clause (vi) of sub-s ection (1) of section 27; (e) the manner of sending the or der of attachment along with the material to the Special Court under sub-section (2) of section 29; (f) the manner of transmitting the letter of request under sub-section (2) of section 36; (g) the form and the time for preparing in each financial year the budget for the next financial yea r, showing the estimated receipts and expenditure of t he Lokpal under section 40; (h) the form for maintaining the accounts and other relevant records and the form of annual statement of accounts under sub-section (1) of section 42; (i) the form and manner and the time for preparing the returns and statements along with particulars under section 43; (j) the for m and the time for preparing an annual return giving a summary of its activities during the previous year under sub-section (5) of section 44; (k) the form of annual return to be filed by a public servant under sub-section (5) of section 44; (l) the minimum value for which t he competent authority may condone or exempt a public servant from furnishing information in resp ect of assets under the proviso to section 45; (m) any other matter which is to be or may be prescribed. 60. (1) Subject to the provisions of this Act and the rules made thereunder, the Lokpal may, by notification in the Official Ga zette, make regulations to carr y out the provisions of this Act. (2) In particular, and without prejudice to the gener ality of the foregoing power, such regulations may provide for all or any of the following matters, namely:— (a) the conditions of service of the secr etar y and other officers and staff of the Lokpal and the matters which in so far as they relate to salaries, allowances, leave or pensions, require the approval of the President under sub-section (4) of section 10;Power of Lokpal to makeAmendment of certain enactments. Power to make rules. Ex-221/2014 25 (b) the place of sittings of benches of the Lokpal under clause (f) of sub-section (1) of section 16; (c) the manner for displa ying on the website of the Lokpal, the status of a ll complaints pending or disposed of along with records and evidence with r eference thereto under sub-section (10) of section 20; (d) the manner and procedure of conducting preliminary inquir y or investigation under sub-section (11) of section 20; (e) any other matter which is required to be, or may be, specified under this Act. 61. Every rule and regulation made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thir ty days which may be comprised in one session or in two or more successive sessions, and if, befor e the expiry of the session immediately following the session or the success ive sess ions afor esaid, both Houses agree in making any modification in the rule or regulation, or both Houses agree that the rule or regulation should not be made, the rule or regulation shall thereafter have effect only in such modified form or be of no effect, as the case ma y be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation. 62. (1) If any difficu lty arises in giving effect to the pr ovisions of this Act, the Centr al Government may, by order, published in the Official Gazette, ma ke such provisions not inconsistent with the provisions of this Act, as appear to be necessary for removing the difficu lty: Provided that no such order shall be made under this section a fter the expiry of a period of two years fr om the commencement of this Act. (2) Every order ma de under this section shall be laid, as soon as may be after it is made, befor e each House of Parliament. PART III ESTABLISHMENT OF THE LOKAYUKTA 63. Every State shall establish a body to be known as the Lokayukta for the State, if not so established, cons tituted or appointed, by a law made by the State Legislature, to deal with complaints relating to corruption against certain public functionaries, within a period of one year from the date of commencement of this Act. Establishment of Likayukta. Layin g of rules and regulations. Power to remove difficulties. Ex-221/201426 THE SCHEDULE [See section 58] AMENDMENT TO CERTAIN ENACTMENTS PART I AMENDMENT TO THE COMMISSIONS OF INQUIRY ACT, 1952 (60 OF 1952) In section 3, in sub-section (1), for the words ‘‘T he appropr iate Government may’’, the words and figures ‘‘Save as otherwise provided in the Lokpal a nd Loka yuktas Act, 2013, the appropria te Government may’’ shall be substituted. PART II AMENDMENTS TO THE DELHI SPECIAL POLICE ESTABLISHMENT ACT , 1946 (25 OF 1946) 1. In section 4A,— (i) for sub-section (1), the following sub-section shall be substituted, namely:— ‘‘(1) The Central Government shall appoint the Director on the recommendation of the Commit tee consisting of— (a) the Prime Minis ter — Chairperson; (b) the Leader of Opposit ion in the House of the People — M emb er ; (c) the Chief Justice of India or Judge of the Supreme Court nominated by him — Member.’’; (ii) sub-section (2 ) shall be omitted. 2. Aft er section 4B, the following section shall be inserted, namely:— “4BA. (1) T here sha ll be a Directorate of Prosecution headed by a Director who shall be an officer not below the rank of Joint Secretary to the Government of India , for conducting prosecution of cases under this Act. (2) The Dir ector of Prosecution shall function under the overall supervision and cont rol of t he Director. (3) T he Central Government shall appoint the Director of Prosecution on the recommendation of the Central Vigilance Commission. (4) The Dir ector of Prosecution shall notwithstanding anything to the contrar y contained in the rules relating to his conditions of service, cont inue to hold office for a period of not less than two years from the date on which he assumes office.”. 3. In section 4C, for sub-section (1), the following sub-section shall be substituted, namely:— “(1) The Central Government shall appoint officers to the posts of the level of Superintendent of Police and above except Director, and also recommend the extension or curta ilment of the tenure of such officers in the Delhi S pecial Police Establis hment, on the recommendation of a committee consisting of:—Amen dmen t of section 3. Amen dmen t of section 4A. Insertion of new cection 4 B A. Amen dmen t of section 4C. Ex-221/2014 27 director of prosecution (a) the Central Vigilance C ommissioner — Chairperson; (b) Vigilance Commissioners — Members; (c) Secreta ry to the Government of India in cha rge of the Ministry of Home — Member; (d) Secreta ry to t he Government of India in charge of the Depa rtment of Per sonnel — Member: Provided that the Committee shall consult the Director before submitting its recommendation to the Central Government.”. PART III AMENDMENTS TO THE PREVENTION OF CORRUPTION ACT, 1988 (49 OF 1988) 1. In sections 7, 8, 9 and section 12,— (a) for the words ‘‘six months’’, the words ‘‘t hree years’’ shall resp ectively be s ubstitu ted; (b) for the words ‘‘five years’’, the words ‘‘s even years’’ shall resp ectively be s ubstitu ted. 2. In section 13, in sub-section (2),— (a) for the words ‘‘one year ’’, the words ‘‘four years’’ shall be substituted; (b) for the words ‘‘seven years’’, the words ‘‘t en years’’ shall be substituted. 3. In section 14,— (a) for the words ‘‘two years’’, the words ‘‘five years’’ shall be substituted; (b) for the words ‘‘seven years’’, the words ‘‘t en years’’ shall be substituted. 4. In section 15, for the words ‘‘which may ext end to three years’’, the words ‘‘which shall not be less than two year s but which may extend to five years’’ shall be su bstituted. 5. In section 19, aft er the words ‘‘except with the previous sanction’’, the wor ds ‘‘save as otherwise provided in t he Lokpal and Lokayuktas Act, 2013’’ shall be inserted. PART IV AMENDMENT TO THE CODE OF CRIMINAL PROCEDURE , 1973 (2 OF 1974) In section 197, after the words ‘‘except with the previous sanction’’, the words ‘‘save a s otherwise pr ovided in the Lokpal a nd Loka yuktas Act, 2013’’ shall be inserted. Amendment of sections 7, 8, 9 and 12. Amendment of section 13. Amendment of section 14. Amendment of section 15. Amendment of section 19. Amendment of section 197. Ex-221/201428 PART V AMENDMENTS TO THE CENTRAL VIGILANCE COMMISSION ACT , 2003 (45 OF 2003) 1. In section 2, after clause (d), the following clause shall be ins erted, namely:— ‘(da ) ‘‘Lokpal’’ means the Lokpa l esta blished under sub-section (1) of section 3 of the Lokpal and Lokayuktas Act, 2013;’. 2. In section 8, in sub-section (2), after clause (b), the following clause shall be inserted, namely:— ‘‘(c) on a r eference made by the Lokpal under proviso to sub- section (1) of section 20 of the Lokpal and Lokayuktas Act, 2013, the persons referred to in clause (d) of sub-section (1) shall also include— (i) members of Group B, Gr oup C a nd Group D services of the Centr al Government; (ii) such level of officials or sta ff of the corporations established by or under any Central Act, Government companies, societies and other local authorities, owned or controlled by the Central Government, as that Government may, by notification in the Official Gazette, specify in this behalf: Provided that till such time a notification is issued under this clause, all officia ls or staff of the sa id corporations, compa nies, societies and local author ities sha ll b e deemed to be the pers ons referred in cla use (d) of sub- section (1).”. 3. Aft er section 8, the following sections shall be inserted, namely:— ‘‘8A. (1) Where, after the conclusion of the preliminary inquiry relating to corruption of public servants belonging to Group C and Group D officials of the Central Government, the findings of the Commission disclose, after giving an opportunit y of being heard to the public servant, a pr ima facie viola tion of conduct rules relating to corruption under the Prevention of Corruption Act, 1988 by such public servant, the Commission shall proceed with one or more of the following actions, namely:— (a) cause an investigation by any agency or the Delhi Special Police Esta blishment, as the ca se may be; (b) initia tion of the disciplina r y proceedings or any other a ppr opr iate action against the concerned public serva nt by t he competent author it y; (c) closure of the proceedings a gainst the public servant and to proceed against the complainant under section 46 of the Lokpal and Lokayukta s Act, 2013. (2) Every prelimina ry inquiry referred to in su b-section (1) s hall ordinarily be completed within a period of ninety days and for r easons t o be Amendment of section 2. Amendment of section 8. In sertion of n ew sections 8A and 8B. Action on prelimin ary in qu ir y in relation to pulic servants. 49 of 1988. Ex-221/2014 29 recorded in writing, within a further period of ninety da ys from the date of receipt of the complaint. 8B. (1) In case the Commission decides to proceed to investigate into the complaint under clause (a) of sub-section (1) of section 8 A, it s hall direct any agency (including the Delhi Special Police Establishment) to carr y out the investigation as expeditiously as possible and complete the investigation within a period of six months from the date of it s order and submit the investigation report containing its findings to the Commission: Provided tha t the Commission may extend the said period by a further period of six months for the reasons to be recorded in writ ing. (2) Notwithstanding anything contained in section 173 of the Code of Criminal Procedure, 1973, any agency (including the Delhi Special Police Esta blishment) shall, in respect of cases referred to it by the Commission, submit the investigation report to the Commission. (3) The Commission shall consider every report received by it under sub-section (2) from any agency (including the Delhi Special Police Esta blishment) and may decide as to— (a) file charge-sheet or closure repor t befor e the Sp ecia l C ourt against the public servant; (b) initiate the departmental proceedings or any other appropriate action against the concerned public serva nt by t he competent authority.”. 4. Aft er section 11, the following section shall be inserted, namely:— ‘‘11A. (1) T here shall be a Director of Inquiry, not below the rank of Joint Secretary to the Government of India, who sha ll be a ppointed by the Central Government for condu cting preliminary inquiries referred to the Commission by the Lokpal.Action on investigation in relation to public servants. 2 of 1974. Insertion of new section 11A. Director of Inquiry for making prelimin ary inqu iry. Ex-221/201430 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 222 THE APPROPRIATION (No. 5) ACT, 2013 AN ACT to authorise payment and appropriation of certain further sums from and out of the Consolidated Fund of India for the services of the financial year 2013-14. BE it enact ed by Parliament in the Sixty-fourth Year of the Republic of India as follows:— 1. This Act may be called the Appropriation (No. 5) Act, 2013. 2. From and out of the Consolidated Fund of India there may be paid and applied sums not exceeding those specified in colu mn 3 of the Schedule amounting in the aggregate to the sum of eighteen thousand five hundred ninety-four crore a nd twenty-seven lakh rupees only towa rds defr aying the several char ges which will come in the course of payment during the financial year 2013-14 in respect of the services specified in column 2 of the Schedule. 3. The sums a uthorised to b e paid and applied from and out of the Consolidated Fund of India by this Act shall be a ppropriated for the services and purposes expr essed in the S chedule in relation to the said year.NOTIFICATIONNo.H.12017/55/2012-LJD, the 9th May, 2014.The following Centra l Act is hereby re-published for general information. THE APPROPRIATION (No. 5) ACT, 2013 (Act No. 2 of 2014) Zahmingthanga Ralte, Depu ty Secr etary to the Govt. of Mizoram. Short title. Issu e of Rs.18594,27,00,000 out of the Consolidated Fund of India for the financial year 2013-14 Appropriation. THE SCHEDULE (See sections 2 and 3) 123 Sums not exceeding No.Services and purposesVotedChargedTotal ofby Parliamenton the VotesConsolidated Fund Rs.Rs.Rs. 1Department of Agriculture and Cooperation Revenue4,00,000…4,00,000 Capital1,00,000…1,00,000 4Atomic EnergyRevenue2,00,000…2,00,000 Capital3,00,000…3,00,000 5 Nuclear Power SchemesCapital1,00,000…1,00,000 7Department of FertilisersRevenue 2000,00,00,000…2000,00,00,000 8Department of PharmaceuticalsCapital1,00,000…1,00,000 9Ministry of Civil AviationRevenue2,00,000…2,00,000 Capital30,00,00,000…30,00,00,000 10Ministry of CoalRevenue 100,00,00,000…100,00,00,000 Capital 1672,00,00,000…1672,00,00,000 11Department of CommerceRevenue 54,00,00,00020,00,00054,20,00,000 12Department of Industrial Policy andRevenue1,00,0004,00,0005,00,000 Promotion Capital8,00,00,000…8,00,00,000 13Department of PostsRevenue…12,00,00012,00,000 Capital…67,00,00067,00,000 14Department of TelecommunicationsCapital2,00,000…2,00,000 17Department of Food and Public Distribution Revenue1,00,000…1,00,000 19Ministry of CultureRevenue4,00,000…4,00,000 Capital1,00,000…1,00,000 22Defence Services — ArmyRevenue1,00,000…1,00,000 25Defence Ordnance FactoriesRevenue1,00,000…1,00,000 27Capital Outlay on Defence ServicesCapital1,00,000…1,00,000 28Ministry of Development of North Eastern RegionRevenue1,00,000…1,00,000 Capital1,00,000…1,00,000 31Ministry of Environment and ForestsRevenue1,00,000…1,00,000 32Ministry of External AffairsRevenue1,00,000…1,00,000 Capital125,00,00,000…125,00,00,000 33Department of Economic AffairsRevenue 65,56,00,000…65,56,00,000 Capital2,00,000…2,00,000 34Department of Financial ServicesRevenue 800,00,00,000…800,00,00,000 36Transfers to State and Union territoryRevenue 63,69,00,000…63,69,00,000 Governments 39Department of ExpenditureRevenue1,00,000…1,00,000 42Department of RevenueRevenue1,00,00026,50,00,00026,51,00,000 43Direct TaxesCapital1,00,000…1,00,000 44 Indirect TaxesRevenue 31,03,00,000…31,03,00,000 Capital1,00,000…1,00,000 47Department of Health and Family WelfareRevenue5,00,00016,29,00,00016,34,00,000 Capital1,00,000…1,00,000Ex-222/201422 48Department of Ayurveda, Yoga and Naturopathy, Unani, Siddha andCapital18,00,00,000…18,00,00,000 Homoeopathy (AYUSH) 49Department of Health ResearchRevenue2,00,000…2,00,000 51Department of Heavy IndustryRevenue442,54,00,000…442,54,00,000 Capital3,00,000…3,00,000 53Ministry of Home AffairsRevenue1,00,0001,00,000 55PoliceRevenue2222,11,00,0008,17,00,000 2230,28,00,000 Capital1,02,00,000…1,02,00,000 56Other Expenditure of the Ministry of Home Affairs Revenue2,00,000…2,00,000 Capital1,00,000…1,00,000 57Transfers to Union territory GovernmentsRevenue64,00,000…64,00,000 Capital9,96,00,000…9,96,00,000 58Ministry of Housing and Urban Poverty Alleviation Revenue3,00,000…3,00,000 59Department of School Education and Literacy Revenue2,00,000…2,00,000 60Department of Higher EducationRevenue4,00,000…4,00,000 61Ministry of Information and BroadcastingRevenue3,00,000…3,00,000 Capital1,70,00,000…1,70,00,000 64Law and JusticeRevenue4,00,000…4,00,000 66Ministry of Micro, Small and Medium Enterprises Revenue1,00,000…1,00,000 67Ministry of MinesCapital5,00,00,000…5,00,00,000 69Ministry of New and Renewable EnergyRevenue183,41,00,000…183,41,00,000 73Ministry of Personnel, Public Grievances and PensionsRevenue8,15,00,0002,27,00,00010,42,00,000 74Ministry of Petroleum and Natural GasRevenue 10336,00,00,000… 10336,00,00,000 76Ministry of PowerRevenue2,00,000…2,00,000 Capital125,00,00,000…125,00,00,000 CHARGED. — Staff, Household and Allowances of the PresidentRevenue…4,50,00,0004,50,00,000 83Department of Rural DevelopmentRevenue2,00,000…2,00,000 84Department of Land ResourcesRevenue1,00,000…1,00,000 88Ministry of ShippingCapital1,00,000…1,00,000 89Ministry of Social Justice and EmpowermentRevenue2,00,000…2,00,000 91Ministry of Statistics and Programme ImplementationRevenue2,00,000…2,00,000 93Ministry of TextilesRevenue6,00,000…6,00,000 Capital50,00,000…50,00,000 94Ministry of TourismRevenue2,00,000…2,00,000 Capital1,00,00,000…1,00,00,000 95Ministry of Tribal AffairsRevenue1,00,000 74,35,00,00074,36,00,000 96Andaman and Nicobar IslandsRevenue122,27,00,000…122,27,00,000 97ChandigarhCapital1,00,000…1,00,000 100 LakshadweepRevenue4,00,000…4,00,000 101Department of Urban DevelopmentRevenue2,00,000 11,87,00,00011,89,00,000 Capital1,00,000 21,70,00,00021,71,00,000 102Public WorksRevenue1,00,000…1,00,000 Capital1,00,000…1,00,000 104Ministry of Water ResourcesRevenue3,00,000…3,00,000 105Ministry of Women and Child DevelopmentRevenue1,00,000…1,00,000 TOTAL 18427,59,00,000 166,68,00,000 18594,27,00,000Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.Ex-222/2014 3

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 223 NOTIFICATIONNo.H.12017/55/2012-LJD, the 9th May, 2014.The following Central Act is hereby re-pub- lished for general information. The Appropriation (Railways) No.4 Act, 2013 (Act No. 3 of 2014) Zaihmingthanga Ralte, Deputy Secretary to the Govt. of Mizoram. THE APPROPRIATION (RAILWAYS) No.4 ACT, 2013 AN ACT to authorise payment and appropriation of certain further sums from and out of the Consolidated Fund of India for the services of the financial year 2013-14 for the purposes of Railways. BE it enacted by Parliament in the Sixty-fourth Year of the Republic of India as follows :- 1. This Act may be called the Appropriation (Railways) No.4 Act, 2013. 2. From and out of the Consolidated Fund of India there may be paid and applied sums not exceeding those specified in column 3 of the Schedule amount- ing in the aggregate to the sum of thirty thousand rupees towards defraying the several charges which will come in course of payment during the financial year 2013-14, in respect of the services relating to Railways specified in column 2 of the Schedule. 3. The sums authorised to be paid and applied from and out of the Consolidated Fund of India by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year.Short title. Issu e of Rs.30,000 out of the Consoli- dated Fund of India for the financial year 2013-14. Appropriation THE SCHEDULE (See sections 2 and 3) 123 Sums not exceeding No. Services and purposesVotedCharged ofby Parliamenton theTotal VoteConsolidated Fund Rs.Rs.Rs. 16Assets-Acquisition, Construction and Repla cement- Other Expenditure Capital.............................................7,000....7,000 Railway Funds .................................3,000....3,000 Railway Safety Fund .......................20,000....20,000 Total : 30,000....30,000 Ex-223/20142 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 224 THE APPROPRIATION (RAILWAYS) VOTE ON ACCOUNT ACT, 2014 (AS PASSED BY THE HOUSES OF PARLIAMENT) AN ACT to provide for the withdrawal of certain sums from and out of the Consolidated Fund of India for the services of a part of the financial year 2014-15 for the purposes of Railways. BE it enacted by Parliament in the Sixty-fifth Year of the Republic of India as fol- lows:- 1.This Act may be called the Appropriation (Railways) Vote on Account Act, 2014. 2.From and out of the Consolidated Fund of India there may be withdrawn sums not exceeding those specified in column 3 of the Schedule amounting in the aggre- gate to the sum of one lakh five thousand eight hundred fifty-one crore, fifty-seven lakh and forty-eight thousand rupees towards defraying the several charges which will come in course of payment during the financial year 2014-15, in respect of the services relating to Railways specified in column 2 of the Schedule. 3.The sums authorised to be withdrawn from and out of the Consolidated Fund of India by this Act shall be appropriated for the services and purposes stated in the Schedule in relation to the said year.NOTIFICATIONNo.H. 12017/55/2012-LJD, the 9th May, 2014.The following Central Act is hereby re- published for general information. The Appropriation (Railways) Vote on Account Act, 2014 (Act No.4 of 2014) Zahming thang a R alte, Deputy Secretary to the Govt. of Mizoram. Short title. With drawal of Rs.105851,57,48,000/ - from and out of the Consoli- dated fund of India for the financial year 2014-15. Appropriation . THE SCHEDULE (See section 2 and 3) 123 Sums not exceeding No.Services and purposesVotedChargedTotal ofby Parliament on the VoteConsolidated Fund Rs.Rs.Rs. 1.Railway Board......................................... 92,67,00,000..92,67,00,000 2.Miscellaneous Expenditure (General)........... 268,81,67,00070,33,000269,52,00,000 3.Gener al Superintendence and Services on Railways.............................................. 2152,00,02,0002152,00,02,000 4.Repairs and Maintenance of Permanent Way and Works.......................................... 3396,60,04,00024,14,0003396,84,18,000 5.Repairs and Maintenance of Motive Power.. 1551,63,03,0001551,63,03,000 6.Repairs and Maintenance of Carriages and Wagons.................................................... 3627,59,91,00060,0003627,60,51,000 7.Repairs and Maintenance of Plant and Equipment......................................... 2061,40,22,0002061,40,22,000 8.Operating Expenses - Rolling Stock and Equipment............................................... 3105,99,00,0003105,99,00,000 9.Operating Expenses - Traffic...................7818,23,16,0007818,23,16,000 10. Operating Expenses - Fuel...................... 11243,61,50,0004,59,000 11243,66,09,000 11. Staff Welfare and Amenities..................1664,29,06,0001664,29,06,000 12. Miscellaneous Working Expenses...........1760,05,98,00046,24,05,0001806,30,03,000 13. Provident Fund, Pension and Other Retirement Benefits..............................9314,20,01,00018,50,0009314,38,51,000 14. Appropriation to Funds............................ 14701,10,33,00014701,10,33,000 15. Dividend to General Revenue, Repayment of loans taken from General Revenues and Amortization of Over-Capitalization............ 3038,84,33,0003038,84,33,000 16. Assets - Acquisition, Construction and Rep la cement - Other Expenditure Capital................................................... 33607,70,00,00034,66,67,000 33642,36,67,000 Railway Funds.......................................5696,26,67,0001,80,00,0005698,06,67,000 Railway Safety Fund.............................666,00,00,00066,67,000666,66,67,000 Total105767,01,93,00084,55,55,000 105851,57,48,000Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.Ex-224/20142

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008Re. 1/- per pageVOL - XLIII Aizawl, Monday 19.5.2014 Vaisakha 29, S.E. 1936, Issue No. 225 THE APPROPRIATION (RAILWAYS) ACT, 2014 AN ACT to authorise payment and appropriation of certain further sums from and out of the Consolidated Fund of India for the services of the fi- nancial year 2013-14 for the purposes of Railways. BE it enacted by Parliament in the Sixty-fifth Year of the Republic of India as follows :- 1. This Act may be called the Appropriation (Railways) Act, 2014. 2. From and out of the Consolidated Fund of India there may be paid and applied sums not exceeding those specified in column 3 of the Schedule amounting in the aggregate to the sum of seven thousand one hundred forty-nine crore, sixty-five lakh and eighty-eight thousand rupees towards defraying the several charges which will come in course of pay- ment during the financial year 2013-14 in respect of the services relating to Railways specified in column 2 of the Schedule.NOTIFICATIONNo.H. 12017/55/2012-LJD, the 9th May, 2014.The following Central Act is hereby re-published for general information. The Appropriation (Railways) Amendment Act, 2014 (Act No.5 of 2014) Zahming thang a R alte, Deputy Secretary to the Govt. of Mizoram. Short title. Issue of Rs.7149,65,88,000 out of the Consolidated Fund of India for the fin an cial year 2013-14 3.The sums authorised to be paid and applied from and out of the Consolidated Fund of India by this Act shall be appropriated for the ser- vices and purposes expressed in the Schedule in relation to the said year.Appropriation. Ex-225/20142 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at th e Mizoram Govt. Press, Aizawl. C-500.THE SCHEDULE (See sections 2 and 3) 123 Sums not exceeding No. of Services and purposesVotedCharged Voteby Parlia-on theTotal mentConsolidated Fund Rs.Rs.Rs. 2Micellaneous Expenditure (Gener al)...1,40,00,0001,40,00,000 3Gener al Superintendence and Services on Railways .................................50,31,00050,31,000 4Repairs and Maintenance ofPermanent Way and Works ...................................1,27,64,0001,27,64,000 7Repairs and Maintenance of Plant and Equipment ................................61,00061,000 8Operating Expenses-Rolling Stock and Equipment .....................204,36,91,00011,56,000204,48,47,000 9Operating Expenses - Traffic ..........3,75,0003,75,000 10Operating Expenses- Fuel ................... 2056,56,78,00061,24,64,0002117,81,42,000 11Staff Welfare and Amenities ..................2,25,0002,25,000 13Provident Fund, Pension and Other Retirement Benefits ............................ 2170,65,86,008,57,0002170,74,43,000 15Dividend to General Repayment of loans taken from General Revenues and Amortization of Over-Capitalization1590,67,00,000...1590,67,00,000 16Assets-Acquisition, Construction and Replacement-Other-Expenditure Capital ...........................................1000,00,00,00067,70,00,0001062,70,00,000 TOTAL7022,26,55,000 127,39,33,000 7149,65,88,000