Lodging money and Assessment of house tax rules

RULES RELATING TO CERTAIN TAXES AND LODGING OF MONEYS RECEIVED BY THE GRAM PANCHAYATS AND PAYMENT OF MONEY FROM THE GRAM PANCHAYAT FUND
(G.O.Ms.No.30, Panchayat Raj Rural Development and Relief, Dt. 20-1-1995)

As amended by:

1. 1. G.O.Ms. No.113, P.R. & R.D. (Pts-III) Dt. 22.03.1996.
2. 2. G.O.Ms.N0. 98, P.R & R.D. (Pts.III) Dept., Dt. 14-03-2002.
3. 3. G.O.Ms.N0. 382, P.R & R.D. (Pts.I) Dept., Dt. 14-12-2012.
4. 4. G.O.Ms.N0. 431, P.R & R.D. (Pts.III) Dept., Dt. 30-10-2013.

In exercise of the powers conferred by sub-section (l) and clause (xxvii) of sub-section (2) of Section 268 of the Andhra Pradesh Panchayat Raj Act (Act No. 13 of1994) the Governor of Andhra Pradesh hereby makes the following rules relating to certain taxes and the lodging of moneys received by the Grampanchayats and payment of moneys from Gram Panchayat Fund.

RULES: PART -1 A GENERAL
RULES RELATING TO TAXES OTHER THAN THOSE SPECIFIED IN SECTION 71

1.

1. The executive authority shall, save as otherwise provided in these rules, determine the tax to which each person or property is liable:

Provided that in the case of taxes payable by the executive authority, the assessment shall be made by the gram panchayat.

2.   As soon as may be after the tax payable by a person is determined for the first time under this Act, such a person shall be served with a notice in the prescribed manner and thereupon he shall be liable to pay the tax year after year on or before the prescribed date without any fresh notice there for.

1. If, at any time, it appears to the gram panchayat that any person or property has been inadequately assessed or inadvertently or improperly omitted from the assessment book relating to any tax or that there is any clerical or arithmetical error in the said books, it may direct the executive authority to amend the said books' in such manner is it deems just or necessary:

   Provided that no such direction shall be given, where it involves an increase in the assessment, unless the person concerned has been afforded a reasonable opportunity to show cause to the gram panchayat why the assessment books should not be amended as proposed.

2. Such amendment shall be deemed to have taken effect on the earliest date, either in the current year or in the two years immediately preceding it, on which the circumstances justifying the amendment existed.

3.

1. The executive authority shall give to every person making payment of a tax a receipt thereof signed by him or by some person duly authorized by him in that behalf.
2. Such receipt shall specify -
   1. the date of the grant thereof;
   2. the name of the person to whom it is granted;
   3. the tax in respect of which the payment has been made;
   4. the period for which payment has been made; and
   5. the amount paid.

Contd.Page.No.2

Page.No.2.

B - ASSESSMENT OF THE HOUSE TAX

4.    When the gram panchayat has resolved to assess houses for the purpose of house-tax either on their annual or their capital value, the rates fixed by the gram panchayats may either be proportionate to the value of each house, or may advance in systematic progression with the value of the house; but shall in no case decrease as the value of the house increases.

5.

1. When a proportionate rate has been adopted by the gram panchayat, it may group the houses in the village into classes to simplify the calculation and the collection of the tax.
2. When a progressive rate has been adopted by the gram panchayat, it shall
   1. prescribe principles of classification (as that a certain sum, which shall be tax-free shall be deducted from the assessment of each house, or that the progression shall be from a certain percentage in the lowest to a certain percentage in the highest class), and
   2. settle the precise number and limits of each class.
3. The gram panchayat shall not in either case so arrange the classes as to affect substantially the principle of taxation whether proportionate or progressive, and the number of classes shall in no case be less than six.

6.

1. The Village Administrative Officer having jurisdiction over any area comprised in the village, shall on the requisition of the executive authority prepare and furnish to him a list of all houses within such area and shall enter in the list the names of owners and occupiers of such houses,
2. The Village Administrative Officer shall be entitled for the preparation of such list to receive such remuneration, if any, as the gram panchayat may, subject to the sanction of the District Collector, fix.

7.   The executive authority shall, on the receipt of the list mentioned in rule 6, cause assessment books to be prepared, such assessment books shall show in distinct columns the name of the owner and of the occupier of each house, the class, if any, under which such house is taxed, the amount of the tax due and the date on which the tax is payable.

8.   As soon as the assessment books are prepared, the executive authority shall, by beat of drum in the village, give public notice thereof and of the place or places where the books may be inspected together with an intimation that any petition objecting to the entries in the assessment books will be considered by the executive authority if it reaches within fifteen days from the date of such public notice. The executive authority shall dispose of any objection petition so received within a period of thirty days from the date of receipt of such petition.

9.

1. The executive authority may amend the assessment books at any time between one general revision and another by inserting any house therein or removing any house there from or by altering the valuation or classification of any house, or the amount of tax. payable in respect thereof or, subject to any other rules which the Government may make in this behalf, by substituting therein for the name of the owner of any house, the name of any other person who has succeeded by transfer or otherwise to the ownership of the house:
2. Such amendment shall be deemed to have taken effect on the first day of the year in which it is made:

Provided that when the amendment is made in any year after the expiration of the date on which payment of the tax is due, it shall have effect only from the succeeding year, except where the amendment gives effect to the fixation of the fair rent under the law relating to the control of lease and rent of building for the time being in force:

Provided further that, where the amendment is rendered necessary by reason of the fixation of the fair rent of a house under the law aforesaid, the amendment shall have effect as from the date on which the fair rent was so fixed:

Provided also that the decision of the executive authority in disputed case of transfer of ownership of a house shall not give the transferee a legal title to the house.

3. In every case in which, between one general revision and another, the executive authority assesses any house for the first time or increases the assessment on any house otherwise than in consequence of a general enhancement of the rate at which the house tax is leviable, the executive authority shall intimate by a special notice to the owner or occupier Of such house that a petition for revising the assessment will be considered, if it reaches the gram panchayat office within sixty days from the date of service of such notice in the case of the State or Central Government or a company, and within thirty days from the date of service of such notice in other cases.
4. ²[Omitted].

Contd.Page.No.3

Page.No.3.

10.   Any person, many, at any time, not being less than thirty days or more than sixty days before the end of year, move the executive authority by revision petition to reduce the tax to which he is liable for the forthcoming year on the ground that the annual or capital value, as the case may be, of the house in respect of which tax is imposed, has decreased since the assessment of the house was last made or revised.

11.    Immediately after the disposal of a revision petition under sub-rule (3) of rule 9 or under rule 10, the executive authority shall inform the petitioner or his authorized agent either orally or in writing of the orders passed thereon, and shall direct him to pay the amount fixed on revision within fifteen days after the date of receipt of such intimation or, if the amount is not yet due, within fifteen days from the date of which it becomes due, and shall, if necessary, cause the assessment books to be corrected.

12.

1. The executive authority shall not be bound to cause new lists or assessment books to be prepared every year, but may adopt those of the preceding year with such amendments as have been made or may be made for the preceding year :

   ²["Provided that a general revision of assessment books shall be made before commencement of every financial year. The House Tax shall be revised every year by a uniform hike of 5% on the existing house tax of the preceding years fixing the year 2000-2001 as the base year. In such of those villages where the last revision of house tax was conducted before 2000-2001 an yearly hike of 5% would be added and 2000-2001 base rate shall be worked out"] substitute by

   ^$[“Provided that a general revision of assessment books shall be made once in every five years]

   Provided further that the Government may, by notification in the Andhra Pradesh Gazette, advance or postpone the date of general revision of assessment books or fix intervals at which such revision shall be made.

2. ²[Omitted.] $[Public notice of such amendments and general assessment shall be given in the manner provided in Rul.8]
3. ^*The general assessment shall be deemed to have taken effect on the first day of the year ^$[in which such notice is given]

13.   The executive authority shall, subject to the provisions of rule 9, maintain the assessment books relating to the house-tax in accordance with ²[an yearly hike of 5% on the existing House Tax.]substituted by G.O.3rd

13.

1. “Notwithstanding anything in these rules, the Commissioner may notify a Gram Panchayat for the appointment of a revision Officer to conduct general revision of assessment books. The revision officer who may be appointed for a specific period shall exercise the powers, discharge the duties and perform the functions of the executive authority under these rules in so far as such powers, duties and functions relate to the revision of assessment books, under rule 12 on the issue of such a notification, for the term “executive authority” wherever it occurs in these rules in so far as they relate to such revision and publication of notices, the term “revision officer” shall be deemed to have been substituted.
2. 1. The Commissioner shall appoint a revision officer for a Gram Panchayat so notified and direct the executive authority to make available such staff from the Gram Panchayat as he may deem necessary to enable such officer to carry out his duties.
   2. The Commissioner shall recover from the Gram Panchayat concerned the whole or such proportion of the salary and allowances paid to the revision officer and such contribution towards the leave allowances and provident fund of that officer as the Commissioner may, by General or special order, determine.
   3. The executive authority shall, subject to the provisions of rule 9 maintain the assessment books relating to the house tax in accordance with the revision made by the revision officer.
   4. The executive authority shall, when so requested by the revision officer, make available to the revision officer such staff as may be necessary for the exercise of the powers, discharge of the duties and performance of the functions by the revision Officer.
3. The Government shall regulate the classification, Methods of recruitment conditions of service, salary and allowances and discipline and conduct of the revision Officer appointed under sub – rule (2).”

Contd.Page.No.4

Page.No.4.

C-TAX ON VEHICLES#

14.

1. (1) The Executive authority shall send to every person, supposed to have become liable to the payment of vehicle tax, a printed table to be filled up with such information respecting the vehicles kept or used by him as the executive authority considers necessary for the assessment of the tax.
2. (2) Such table shall be filled up with such information, in writing, and signed and dated and returned within one week of its receipt to the gram panchayat office by the person to whom it has been sent.
3. (3) On the expiry of the period of one week referred to in sub-rule (2), the executive authority shall cause a notice to be served on such person requiring him to pay within thirty days of such service the sum for which in the opinion of the executive authority such person in liable on account of the vehicle tax.

15.   When any person pays the amount of tax due in respect of any vehicle, the executive authority shall grant him a license to keep or use such vehicle for the period to which the payment relates.

16.   A grampanchayat number shall be affixed to every vehicle for which a license is granted under rule 15 and such number shall be registered in the gram panchayat office

Provided that no gram panchayat number shall be required in the case of a vehicle to which number must be affixed under the provisions of any special law.

17.   If a Gram Panchayat number or a number under the provisions of any special law is not affixed to a vehicle as required by rule 16, the executive authority may, at any time, seize and detain the vehicle:

Provided that no vehicle other than a bicycle, tricycle, or rickshaw shall be seized or detained when actually employed in the conveyance of any passenger or goods.

18.

1. If the vehicle seized is not claimed and the tax due thereon is not paid within ten days from the date of seizure, the executive authority may direct that the vehicle shall be sold in public auction and the proceeds of sale applied to the payment of –
   1. the tax, if any, due on the vehicle sold;
   2. such penalty not exceeding the amount of the tax as the executive authority may direct; and
   3. a sum of fifty nays paise on account of charges incurred in connection with the seizure, detention and sale.

   The balance of the proceeds of the sale shall be paid to the owner of the vehicle.

2. If the owner of the vehicle or other person entitled thereto claims the same within ten days from the date of seizure or at any time before the sale, it shall be returned to him on payment of -
   1. the tax due thereon;
   2. such penalty not exceeding the amount of the tax as the executive authority may direct; and
   3. a sum of twenty-five naye paise on account of charges incurred in connection with the seizure and detention.

D – APPEALS

19.   An appeal shall lie to the Gram Panchayat in respect of the assessment and imposition of the following taxes:-

1. The assessment and imposition of house tax under ²[Rule 7]^$[and 12] and the orders of the executive authority under rule 11 upon a revision petition;
2. The imposition by the executive authority of a tax on any vehicle; and
3. The assessment of a tax on agricultural land, the levy of which has been sanctioned by the Commissioner under this Act.

________________________________________________________________________________________

* The words "in which such notice is given" occurring in sub-rule (3) are omitted by the second amending G.O. # Rules relating to Vehicle Tax issued under Section 60 and 70 in G. O. Ms. No. 703, P.R & R.D (Pts.III) Dept., Dt. 1-11-1995 were repealed by G.O.Ms.N0. 374, PR & RD (Rules) Dept, Dt. 15-12-2001. Therefore, Part-C of these rules is no more relevant @the words” The above said sub-rules (1), (2) and (3) shall be applicable only to the new constructions and the extensions of the old constructions.” under sub-rule 4 of rule 9 were deleted by 3rd G.O.^$[added by 2nd G.O.]

Contd.Page.No.5

Page.No.5.

20.   No appeal to a gram panchayat shall be heard -

1. unless it reaches the office of the grampanchayat before the date fixed for the payment of tax complained of; and
2. unless, except when the executive authority otherwise directs on the grounds of poverty, the tax in respect of which the appeal is preferred has been paid or deposited at the office grampanchayat before the date referred to in clause (i)

   Provided that the grampanchayat may admit an appeal within fifteen days after the date referred to in clause (i), if cause is shown to its satisfaction for not preferring before the date.

3. ²[No appeal lies to the Gram Panchayat where House Tax is revised every year by an yearly hike of 5% on the existing House Tax.]^$[ deleted]

21.   The gram panchayat may, of its own motion or otherwise, cancel or modify any order passed by the executive authority reducing or remitting a tax.

22.   The assessment books shall be corrected in accordance with any orders passed by the gram panchayat on appeal; in the event of the amount of any tax being reduced or remitted by the gram panchayat, the executive authority shall grant a refund accordingly.

23.    The assessment of any tax when no appeal is made as herein before provided, and when such an appeal is made, the adjudication of the gram panchayat thereon, shall, subject to the revisionary powers of Government, be final:

Provided that where any assessment is not in accordance with the assessment books, nothing in this rule shall be deemed to prohibit a fresh assessment or demand of the tax being made in accordance therewith.

24.

1. The powersofthcgrampanchayatunderrule2, period in respect of which the Commissioner may, by notification, so direct, be exercised by a special officer appointed by him. And thereupon the gram panchayat shall cease to exercise the said powers during the said period and rules 2 and 19 to 23 shall have effect as if for the words 'gram panchayat' wherever they occur in those rules, and for the expression 'executive authority' in rule 20, the words 'special officer appointed by the Commissioner in this behalf,' were substituted.
2. A Special Officer appointed under sub-rule (l) shall have all such powers of the gram panchayat and of the executive authority as are necessary for the purpose of exercising his powers under the said sub-rule and he shall be entitled to the same protection as the gram panchayat or the executive authority, as the case may be, is entitled.
3. The special officer shall be paid out of the gram panchayat fund such salary and allowance as the Commissioner may fix. If a Government servant is appointed as a special officer, the gram panchayat shall also make such contribution towards the pension and leave allowances of that servant as may be required by the conditions of his service under the Government to be made by him or on his behalf.

Contd.Page.No.6

Page.No.6.

E - COLLECTION OF TAXES

25.

1. When a house-tax is due from any person, the executive authority of the gram panchayat shall serve upon such person a bill for the sum due before he proceeds to enforce the provisions of rule 26.
2. A notice under rule 14 and a bill under sub-rule (l) shall be signed by the executive authority or some person duly authorised by him in that behalf and shall contain —
   1. a statement of the period and description, of the occupation, property or thing which the tax is charged; and
   2. a notice of the liability incurred in default of payment.
3. Where a notice referred to in rule 14 or abill referred to in served or given either in the year in which the tax became due or in the succeeding year, the tax for the year first mentioned in this sub-rule shall not be recovered in the manner laid down in these rules:

   Provided that where the assessment books have been amended under rule 2, the bill may be served either in the year in which the amendment was made or in the succeeding year.

4. Nothing in this rule or in rule 26 shall preclude the gram panchayat from suing in a naye panchayat or civil court for the tax due to it.

26.

1. If the amount of the tax demanded is not paid within fifteen days from the service of the bill or the giving of the direction referred to in rule 11 or notice under rule 14 and if the person from whom the tax is due has not shown cause to the satisfaction of the executive authority why it should not be paid, the executive authority may recover by distraint under his warrant and sale of the movable property of the defaulter, the amount due on account of the tax together with the warrant fee and the distraint fee and with such further sum as will satisfy the probable charges that will be incurred in connection with the detention and sale of the property so distrained:

   Provided always that the movable property described in the proviso to section 60 of the Code of Civil Procedure, 1908, shall not be liable to distraint.

2. If for any reason the distraint or a sufficient distraint of the defaulter's property is impracticable the executive authority may prosecute the defaulter.
3. The warrant under sub-rule (I) shall be in the form contained in Appendix—A to these rules or in some similar form, and for each such warrant a fee of 25 naye paise shall be levied.
4. Under a special order in writing of the executive authority, any officer charged with the execution of a warrant of distress may, between sunrise and sunset, break open any outer or inner door or window of any building in order to make the distress, if he has reasonable grounds for believing that such building contains property which is liable to seizure, and if, after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance:

Provided that such officer shall not enter or break open the door of any apartment appropriated to women, until he has given three hours notice of his intention and has given such women an opportunity to withdraw.

27.

1. The officer charged with the execution of warrant shall, before making the distraint, demand payment of the tax due and the warrant fee. If the tax and fee are paid, no distraint shall be made, but if the tax or fee is not paid, the officer shall —
   1. seize such movable property of the defaulter as he may think necessary;
   2. make an inventory of the property seized; and
   3. give to the person in possession of the property seized, at the time of seizure, a copy of the inventory and the notice of sale in the form contained in Appendix—B to these rules or in some similar form:

   Provided that a period of seven days shall be allowed for paying the amounts due and redeeming the property seized.

2. The distress shall not be excessive, that is to say, (he property distrained as nearly as equal in value to the tax due by the defaulter together with all expenses incidental to the warrant. distraint. detention and sale.

Contd.Page.No.7

Page.No.7.

28.

1. If the amount due by the defaulter on account of the tax, the warrant distraint fee and the expenses incidental to the detention of the property, are not paid within of seven days mentioned in the notice given under rule 27 and if the distraint warrant is susF0ded by the executive authority. the property seized or a sufficient portion shall be sold by public auction under the orders of the executive authority who shall apply the proceeds of the sale to the payment of the amount due on account of the tax, the warrant fee and the distraint fee and the expenses incidental to the detonation and sale of the property, return to the person In whose possession the property was at the time of seizure, any property or sum which may remain after the sale and application of the proceeds thereof as aforesaid. If the proceeds of the sale are insufficient for the payment of the amount due on account of the tax, the warrant fee and distraint fee and the expenses incidental to the detention and sale of the property, the executive authority may again proceed under rule 26 in respect of the sum remaining unpaid.
2. When the property seized is subject to speedy and natural decay, the executive authority may sell it at any time before the expiry of the said period of seven days, unless the amount due is sooner paid.
3. (3) The executive authority shall consider to the distraint of any property which is made within the said period of seven days and may postpone the sale pending investigation thereof. If the executive authority decides that the property attached was not liable to distraint, he shall return it, or, if it has already been sold, the proceeds of the sale to the person appearing to be entitled thereto and may again proceed under rule 26 and all fees and expenses connected with the first distraint and sale shall be recoverable from the defaulter, if it appears to the executive authority that he wilfully permitted the distraint of the property when to his knowledge it was not liable to distraint.

29.

1. Distraint fee shall be payable at such rates not exceeding those mentioned in Appendix—C to these rules as may be determined by the gram panchayat.
2. such fees shall not be held to include the expenses incidental to the detention of any property distrained.

30.   The property of a person in default under sub-rule (1) of rule 26 may be distrained wherever it may be found within the area of the gram panchayat.

31.   If the tax due on account of any house remains unpaid in whole or in part at the end of the period specified in sub-rule (1) of rule 26 the executive authority may, if the said tax has remained unpaid for more than twelve months, require the occupier for the time being of such building to pay the amount within a specified period, not being less than fifteen days, and if the occupier fails to comply with such requisition, the executive authority may distrain and may sell any movable property found on the building, and the provisions of the foregoing rules, shall, mutatis mutandis apply to all distraints and sales effected under this rule, provided that no Occupier shall be liable to prosecution or to a civil suit in respect of any sum recoverable from him under this rule unless he has wilfully prevented distraint or a sufficient distraint.

32.   If any tax due from any person remains unpaid in whole or in part at the end of the period Specified in sub-rule (1) of rule 26 and if such person has left India or cannot be found, the said tax Or such part thereof as remains unpaid together with all sums payable in connection therewith shall be recoverable as if it were an arrear of land revenue.

33.

1. Every person who is prosecuted under sub-rule (2) of rule 26 shall be liable, on Proof to the satisfaction Of the court that be wilfully omitted to pay the amount due by him or that he Wilfully prevented distraint, or a sufficient distraint, to pay a fine not exceeding twice the amount which may be due by him on account of—
   1. the tax and the warrant fee, if any, and
   2. if distraint has taken place the distraint fee and the expenses incidental to the detention and sale, if any, of the property distrained.
2. Whenever any person is convicted of an offense under sub-rule (l) the court shall, addition to any fine which may be imposed, recover summarily and pay over to the grampanchayat the amounts, if any, due under the heads specified in clauses (a) and (b) of sub-rule (1) and may in his discretion, also recover summarily and pay the gram panchayat such amount if any, as he may fix as the costs of the prosecution.

34.   Neither the executive authority nor any officer or servant of the gram panchayat shall directly or indirectly purchase any property at any sale of distrained property held under the foregoing rules.

35.   The District Panchayat Officer, the Divisional Panchayat Officer and the Extension Officer (Panchayats) having jurisdiction, shall also exercise the powers of the executive authority referred to in these rules in so far as they relate to the collection of taxes.

36.   In the case of a gram panchayat for which no executive officer is appointed, any notice or bill required to be served under these rules, on any person who, for the time being is acting as Sarpanch, such notice or bill shall be served on him, by an Inspecting Officer or the District Collector.

Contd.Page.No.8

Page.No.8.

PART - 11
LODGING OF MONEYS RECEIVED BY THE GRAM PANCHAYAT AND
PAYMENTS OF MONEYS FROM THE GRAM PANCHAYAT FUND

^*37. All moneys received by the gram panchayat shall be lodged in the nearest Government treasury.

38.

1. A Gram Panchayat may invest sums not required for immediate use, in fixed deposits for a period up to three years in the State Co-operative Bank and District Central Cooperative Banks approved by the Registrar of Cooperative Societies for the purpose or in any other manner prescribed.
2. A Gram Panchayat may invest any surplus in the earmarked funds either in Government securities or In the debentures of the Co-operative Central Land Mortgage Bank or in any other manner prescribed.

39.   A gram panchayat may, with the sanction of the Commissioner and subject to such conditions as to security or otherwise as he may lay down, leave its money in the custody of its executive authority:

Provided that no such sanction shall be necessary for leaving in tile custody Of the executive authority, a permanent advance not exceeding such sum as may be fixed by the Commissioner by a general or special order.

40.   All orders or cheques against the grampanchayat fund shall be signed by the ¹[Sarpanch of the Gram Panchayat].

41.   The drawing of moneys the 3[Sarpanch shall be subject to the control of and the conditions laid down by the District Panchayat Officer concerned.

42.

1. The District Panchayat Officer concerned may, for sufficient reasons to be recorded in writing, prohibit by an order any ³[Sarpanch] from drawing the moneys of the gram panchayat for such period as may be specified in such order.

   Provided that no such order shall be passed unless opportunity of making representation as been given to the ³[Sarpanch] concerned;

   provided further that the District Panchayat Officer may issue an interim direction to the 31Sarpanch] not to draw the moneys of the gram panchayat pending the exercise of his powers under this sub-rule.

2. Any 3[Sarpanch] aggrieved by an order passed by the District Panchayat Officer concerned under sub-rule ( 1 ) may prefer an appeal in writing to the District Collector concerned within seven days of the receipt of the order and the decision of the District Collector thereon shall be final.
3. Every order passed under sub-rule (l) shall specify the name of the person or the authority who shall draw the moneys of the gram panchayat during the period during which the 3(Sarpanch] is prohibited from drawing such moneys.
4. A copy of every order passed under sub-rule (1) or sub-rule (2) shall be communicated to all banks and treasuries in which the moneys of the gram panchayat are lodged.
5. On and from the date of receipt of such order by any bank or treasury, no payment shall, for the period specified in such order, be made to the 3[Sarpanch] who is prohibited by such order from drawing the moneys of the gram panchayat.

43.   The treasury or bank in which the gram panchayat fund is lodged, shall, so far as funds to the credit of the gram panchayat admit, pay all orders or cheques against the fund, which are signed as required by rule 40 and sub-rule (3) of rule 42.

44.   If the gram panchayat shall have given previous authority in writing, such treasury, bank or executive authority may at once pay out of the funds of the gram panchayat without such order or cheque, any expenses which the Government have incurred on behalf of the gram panchayat.

Contd.Page.No.9

Page.No.9.

APPENDIX - A
(Rule 26(3))
Distraint Warrant

Warrant No.

To,______________________________________
(Name of officer charged with execution of warrant)
(Specify tax or taxes due and premises, if any in respect of which the tax is or taxes are due)

Whereas .............................of.................................. has not paid or shown sufficient cause for the non-payment of the sum of Rs............... P......... due for the tax or taxes noted above for the........ending 19..... although the said sum has been duly demanded from the said .....................and fifteen days have elapsed since such demand was made; This is to command you to demand the said sum of Rs .....................failing the payment of which you are to distrain the goods and chattels of the said (or as the case may be, any goods and chattels found on for warrant fee and the premises referred to), to the amount of the said sum of Rs. ..................P..... .together with Paise........ distraint fee, making together a sum of Rs............... P. .....and such further sum as may be sufficient to defray the charges of keeping and selling such distraint; and if within seven days next after such distraint, the amount due on account of the said tax or taxes and fees shall not be paid, together with such further sum as may be sufficient to defray the charges of keeping such distraint, to sell the said goods and chattels under orders to be hereafter issued by me, and to remit to the office of the gram panchayat the sale proceeds of the distrained property, out of which the amount due on account of the said tax or taxes and fees, namely, Rs............. P..... and the charges of keeping and selling such distraint will be deducted and credited to the ...................... fund, and the surplus, if any, returned to the owner of the goods and chattels, distrained. If distraint or sufficient distraint cannot be found of the goods and chattels of the said.................... you are to certify the same to me together with this warrant.

Station:
Date

(Signature of the Executive Authority)

________________________________________________________________________________________

*[Rules 41 and 42 amended by G.O.Ms.No. 444, PR & RD (Pts-III) Dt.29.12.2005]
$[amended as per G.O.Ms.No.382. P.R.&R.D (Pts.I) dated 14.12.2012]
1[amended by G.O.Ms.No.431.PR&RD (Pts.III) dep. Dated.30.10.2013

Contd.Page.No.10

Page.No.10.

APENDIX – B
Form of inventory and Notice of Sale.
(Rule 27(i))

(State particulars of goods and chattels seized).

Take notice that I have this day seized the goods and chattels specified in the above inventory for the sum of Rs................. P....... due for the tax or taxes mentioned in the margin for the........... ending.........19.......and that unless you pay into the office of the gram panchayat the amount due together warrant fee, the distraint fee and the cost of keeping the goods and chattels, within seven days from the date of this notice, the goods and chattels will be sold on the ...........day of 19.....,at the grampanchayat office or at such other place the executive authority may direct, and that the goods and chattels may be sold at any previous date, if they are liable to speedy and natural decay.

Station:

Signature of the Officer

Date:

(executing the warrant of distress.)

APPENDIX - C
Table of maximum fees payable on distraints
(Rule 29(i))

Sums distrained for —	Rs. P.
under rupee 1	0.25
1 rupee and over under 5 rupees	0.50
5 rupees and over but under 10 rupees	1.00
10 rupees and over but under 15 rupees	1.50
15 rupees and over but under 20 rupees	2.00
20 rupees and over but under 25 rupees	2.50
25 rupees and over but under 30 rupees	3.00
30 rupees and over but under 35 rupees	3.50
35 rupees and over but under 40 rupees	4.00
40 rupees and over but under 45 rupees	4.50
45 rupees and over but under 50 rupees	5.00
50 rupees and over but under 60 rupees	6.00
60 rupees and over but under 80 rupees	7.50
80 rupees and over but under 100 rupees	9.00
100 rupees and over	10.00

____________________________________________________________________________________

Note:-The above charge includes all expenses, except when peons are kept in charge of property distrained, in which case 25 p, shall bepaid daily for each peon.

Read G.O.Ms.No.382, click page.11

Page.No.11.

GOVERNMENT OF ANDHRA PRADESH
ABSTRACT

Panchayats - Rules relating to Certain Taxes and the lodging of moneys received by the Gram Panchayat and payment of moneys from the Gram Panchayat Fund – Amendments – Orders – Issued.

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PANCHAYAT RAJ AND RURAL DEVELOPMENT (PTS.I) DEPARTMENT

G.O.Ms.No. 382

Dated:14-12-2012.

Read the following:-

1. G.O.Ms.No.30, P.R.&R.D. (Pts.III) Deptt., Dt:20-01-1995.
2. G.O.Ms.No.98, P.R.&R.D. (Pts.III) Deptt., Dt:14-03-2002.
3. From the Commissioner, PR&RE, Hyderabad, Lr.No.10489/CPR&RE/D1/ 2010, Dt:18-04-2011.
4. From the Commissioner, PR&RE, Hyderabad, Lr.No.5299/CPR&RE/D4/ 2010, Dt:16-07-2012.

-:oOo:-

ORDER:

The following Notification will be published in an Extraordinary Issue of the Andhra Pradesh Gazette:-

N O T I F I C A T I O N

In exercise of the powers conferred by sub-section (1) and clause (xxvii) of sub-section (2) of section 268 of the Andhra Pradesh Panchayat Raj Act, 1994 (Andhra Pradesh Act. No.13 of 1994), the Governor of Andhra Pradesh hereby makes the following amendments to the rules relating to certain taxes and the lodging of moneys received by the Gram Panchayat and payment of moneys from the Gram Panchayat Fund issued in GO.Ms.No.30, Panchayat Raj, Rural Development and Relief (Pts.III) Department, dated 20th January, 1995 and as subsequently amended in GO.Ms.No.98. PR&RD (Pts III), dated. 14th March 2002.

AMENDMENTS

In the said rules:
1. Sub rule (4) of rule 9 shall be omitted.

2. In rule 12,

1. in sub rule (1), for the first proviso the following shall be substituted namely “Provided that a general revision of assessment books shall be made once in every five years.”
2. sub rule (2) shall be added as follows:
   “public notice of such amendments and general assessment shall be given in the manner provided in Rule 8”.
3. In sub rule (3), the following words shall be added at the end namely “in which such notice is given”.

Contd.Page.No.12

Page.No.12.

3. For Rule 13, the following shall be substituted namely:-

1. "Notwithstanding anything in these rules, the Commissioner may notify a Gram Panchayat for the appointment of a revision Officer to conduct general revision of assessment books. The revision officer who may be appointed for a specific period shall exercise the powers, discharge the duties and perform the functions of the executive authority under these rules in so far as such powers, duties and functions relate to the revision of assessment books, under rule 12 on the issue of such a notification, for the term executive authority wherever it occurs in these rules in so far as they relate to such revision and publication of notices, the term revision officer shall be deemed to have been substituted."
2. 1. The Commissioner shall appoint a revision officer for a Gram Panchayat so notified and direct the executive authority to make available such staff from the Gram Panchayat as he may deem necessary to enable such officer to carry out his duties.
   2. The Commissioner shall recover from the Gram Panchayat concerned the whole or such proportion of the salary and allowances paid to the revision officer and such contribution towards the leave allowances and provident fund of that officer as the Commissioner may, by General or special order, determine.
   3. The executive authority shall, subject to the provisions of rule 9 maintain the assessment books relating to the house tax in accordance with the revision made by the revision officer.
   4. The executive authority shall, when so requested by the revision officer, make available to the revision officer such staff as may be necessary for the exercise of the powers, discharge of the duties and performance of the functions by the revision Officer.
3. The Government shall regulate the classification, Methods of recruitment conditions of service, salary and allowances and discipline and conduct of the revision Officer appointed under sub–rule (2)

4.In rule 19, under clause (a), for the expression “Rule 7”, the expression “Rules 7 and 12” shall be substituted.

5. In Rule 20 the clause (iii) shall be omitted.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)

R.SUBRAHMANYAM

PRINCIPAL SECRETARY TO GOVERNMENT(PR ) (FAC)

To
The Commissioner of Printing, Stores & Purchase, Hyderabad.
He is requested to publish the notification in extra-ordinary issue of the
A.P. Gazette and furnish 1000 copies to Govt. in PR&RD (Pts.I) Deptt.
The Commissioner, Panchayat Raj and Rural Employment, A.P., Hyderabad.
All the District Collectors in the State.
All the Chief Executive Officers, Zilla Parishads in the State.
All the District Panchayat Officers in the State.
Copy to:
The Finance Department.
The Law (A) Department.
The P.S. to C.S.
The P.S. to Prl.Secy. to CM.
The P.S. to Hon`ble Minister (PR&RWS).
The P.S. to Prl.Secy. (PR).

// FORWARDED:: BY ORDER //

SECTION OFFICER

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