Gujarat act 005 of 1978 : Gujarat Municipalities (Amendment and Validating Provisions) Act, 1977

Section 1. Short title

1. Short title.- This Act may be called the Gujarat Municipalities (Amendment and Validating Provisions) Act, 1977.

Section 2. Insertion of now Chapter VIIA in Guj. 34 of 1964

2. Insertion of now Chapter VIIA in Guj. 34 of 1964.- In the Gujarat Municipalities Act, 1963 (Guj. 34 of 1964) (hereinafter referred to as "the principal Act"), after Chapter VII, the following Chapter shall be inserted, namely:-

"CHAPTER VIIA

Taxation by the State Government

98A. Levy of fifty paise cess on every rupee of land revenue.- (1) The State Government shall levy, on the conditions and in the manner hereinafter described, a cess at the rate of fifty on every rupee of-

(a) every sum payable to the State Government as ordinary land revenue except sums payable on account of any of the charges mentioned in sub-section (2) and except sums payable on account of any charge which may be notified by the State Government in this behalf:

(b) every sum which would have been payable as land revenue by a small holder as defined in the Explanation to section 45 of the Land Revenue Code, in respect of the land held by him for the time being for the purpose of agriculture, had land revenue been payable in respect of such land under the said section by such small holder; and

(c) every sum which would have been assessable on any land as land revenue had there been no alienation of the land revenue;

Provided that no cess shall be levied under this section on sums Jess than twenty-five paise.

(2) The following sums shall not be taken into account for the purposes of sub-section (1), namely:-

(i) penalties and fines, including any charge imposed under section 148 of the Land Revenue Code, as penalty or interest in case of default, but not including any fine levied under section 65 of the said Code on grant of permission to use land for a purpose unconnected with agriculture;

(ii) fees for grazing when charged per head of cattle.

98B. Levy of cess on water rate.- The State Government may levy a cess not exceeding twenty paise on every rupee of water rate leviable under the provisions of the Bombay Irrigation Act, 1879.

98C. Manner of levying cess described insection 98A.- The cess described in section 98A shall be levied, so far as may be, in the same manner, and under the same provisions of law, as the land revenue:

Provided that in case of any land in the possession of a tenant, if such tenant is liable to pay the land revenue in respect of such land under the provisions of the Bombay Tenancy and Agricultural Lands Act, 1948, or the Bombay Tenancy and Agricultural Lands (Vidarbha Region and Kutch Area) Act, 1958, such tenants shall be primarily liable for the payment of cess in respect of such land.

98D. Manner of levying cess described in section 98B.- The cess described in section 98B shall be levied, so far as may be, in the same manner, and under the same provisions of law, as water rates payable to the State Government under the Bombay Irrigation Act, 1879 (Bom. VII of 1879).

98E. Collection and credit of local cess on land revenue and water rates.- The local cess leviable on land revenue under section 98A and on water rate under section 98B in relation to any lands shall be paid by the State Government to the municipality within the jurisdiction of which such lands are situated, after deducting such portion thereof as cost of collection, as the State Government may prescribe by rules.

98F. Suspension and remission of local cess.- On the application of the municipality to which the cess is payable, the State Government may, by notification in the Official Gazette, suspend or remit the collection of cess or any portion thereof in any year in any area, subject to the jurisdiction of such municipality.".

Section 3. Validation of levy, assessment and collection of cess on land revenue and water rate in municipal boroughs

3. Validation of levy, assessment and collection of cess on land revenue and water rate in municipal boroughs.- Notwithstanding any judgment, decree or order of any Court, Tribunal or other authority all cess on land revenue and water rate levied, assessed or collected or purporting to have been levied, assessed or collected, after the repeal of the Bombay Local Boards Act, 1923 (Bom. VI of 1923) and before the date of commencement of this Act in any area which at any time during the period after such repeal and before such commencement formed part of a municipal district or a municipal borough or a notified area under the relevant municipal law, shall be deemed to have been validly levied, assessed or collected in accordance with law as if-

(i) the provisions of the principal Act as amended by this Act relating to the levy, assessment and collection of such cess formed part of the relevant municipal law for the time being in force at any material time when such cess was levied, assessed or collected,

(ii) all notifications, rules and orders relating to the levy, assessment and collection of such cess had been issued or made under the relevant municipal law and had been in force, at any such time.

(iii) the rate at which the cess was levied, assessed or collected at any such time had been the rate specified in the relevant municipal law.

and accordingly any such cess levied or assessed before the date of commencement of this Act but not collected before such date may be recovered (after assessment of the cess where necessary) in the manner provided in the principal Act as amended by this Act:

Provided that nothing in this section shall render any person liable to be convicted of an offence in respect of an act committed by him before the date of commencement of this Act if such act was not an offence under the relevant municipal law but for the provisions of this Act:

Provided further that the amount of cess on land revenue and water rate levied, assessed and collected or purporting to have been levied, assessed and collected after the repeal of the Bombay Local Boards Act, 1923 (Bom. VI of 1923) and before the date of commencement of this Act and validated under this section, and the amount of such cess recovered under this section after the commencement of this Act, shall be paid by the State Government to the municipality, if any, within the jurisdiction of which the lands in respect of which the cess was collected or is recovered are situated, after deducting such portion thereof as the cost of collection as the State Government may determine.

Explanation.-For the purposes of this section "relevant municipal law" means-

(A) until the commencement of the principal Act,-

(a) in respect of the Bombay area of the Gujarat State, the Bombay District Municipal Act, 1901 (Bom. III of 1901) or, as the case may be, the Bombay Municipal Boroughs Act, 1925 (Bom. XVIII of 1925);

(b) in respect of the Saurashtra area of the Gujarat State, the Bombay District Municipal Act, 1901 (Bom. III of 1901) or, as the case may be, the Bombay Municipal Boroughs Act, 1925 as adapted and applied in that area;

(c) in respect of the Kutch area of the Gujarat State, the Bombay Municipal Boroughs Act, 1925 (Bom. XVIII of 1925) as extended to that area, and

(B) on and after the commencement of the principal Act, the principal Act."