Section 118C in The Bihar and Orissa Local Self-Government Act, 1885
118C. Method of meeting cost of works of sanitation, drainage and conservancy of villages.
(1)If the income of the Union Committee from other sources is insufficient to meet the expenses incurred, or likely to be incurred, by the Committee in carrying out its duties or exercising its powers under Section 115, Section 116, Section 117, Section 118 or Section 118-A,the Committee may, from time to time, impose on the occupiers of buildings, within the Union, or in any village therein, such assessment as may be required approximately to meet the deficiency, together with ten per cent above such sum to meet the expenses or collection and losses due to non-realization of their shares from defaulters:Provided that such assessment shall not be imposed unless-(i)it is authorised by a resolution which has been passed at a meeting specially convened for the purpose and in favour of which a majority of not less than two thirds of the members of the Union Committee have voted, and(ii)it is previously sanctioned by the District Board and the Commissioner.(2)The Union Committee shall appoint one of their number, or any other person, to receive and collect the said assessment, and to grant receipt for the same and to keep the accounts thereof; and may permit the person so appointed to retain any sum, not exceeding five per cent of the amount collected by him, to repay the costs of such collection.(3)The provisions of Sections 15 to 19, 25 to 29, 31 to 34, 45-A, 46-B and 63 of the Village Chaukidari Act, 1870, or, there the Chota Nagpur Rural Police Act, 1887, is in force, the provisions of Sections 9, 10, 13, 15 to 18, 20, 21, 34 and 36 of that Act shall apply to such assessment and the payment and recovery thereof:Provided as follows:-(a)all reference in any of the said sections of the Village Chaukidari Act, 1870, to panchayat shall be construed as references to the Union Committee;(b)the references in Section 46-B of the said Village Chaukidari Act, 1870, to the Chaukidari assessment shall be construed as references to the assessment imposed under this section;(c)all references in any of the said sections of the Chota Nagpur Rural Police Act, 1887, to the Deputy Commissioner or the District Superintendent of Police shall be construed as references to the Union Committee;(d)the amount to be assessed on any one person shall not exceed five rupees per mensem;(e)the amount assessed on any person may be made payable either in lump or periodical instalments; and(f)the proceeds of the said assessment shall be credited to the Union Fund.
