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State of Haryana - Section

Section 117 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996

117. Power of taxation. [ Section 41.]

(1)A Gram Panchayat shall pass a resolution for the imposition of a house tax under clause (a) of sub-section (1) of Section 41 within its jurisdiction, at such rates as it may deem proper but not exceeding the following rates-
  Per anum
(i) where the person liable to pay house tax is a landowneror a shop- keeper; ... Rs.30
(ii) where the person liable to pay house tax is a tenant ofland or an artisan; ... Rs. 20
(iii) where the person liable to pay house tax is anunskilled labourer; and ... Rs. 10
(iv) any other person not falling in any of the categories(i), (ii) or (iii) above and liable to pay house tax may bebracketed with the above classes as may be determined by theGram Panchayat for the purpose of imposition of tax.
(2)A Gram Panchayat shall impose such duty, Cess or tax under clauses (b) and (c) of sub-section (1) of section 41 as may be authorised by the Government from time to time.
(3)
(a)Where a Gram Panchayat within its jurisdiction, proposes to levy a fee under sub-section (2) of section 41, it shall, by a notice specifying the rates of fee, invite objections, if any, to its proposal within thirty days from the date of issue of notice.
(b)The notice under clause (a) shall be made known to the public by beat of drum in the Sabha area and by pasting its copies at conspicuous places in Sabha area.
(c)After considering the objections, if any, made under clause (a), the Gram Panchayat shall pass final orders which shall be [-] [The words 'published and' omitted vide Haryana Government Notification No. G.S.R. 69/H.A. 11/94/S.209/2000, dated 19.10.2000.] brought to the notice of the public in the manner as laid down in clause (b).
(d)
(i)If a Gram Panchayat resolves to impose any tax, duty or cess under clauses (b) and (c) of sub-section (1) of section 41, it shall proclaim the purpose of a resolution imposing such tax, duty or cess for the information of the persons concerned either by beat of drum or by written notices affixed at some conspicuous places in the Sabha area or by both and invite objections and suggestions, if any, within a fortnight from the date of such proclamation. The resolution, with the objections and suggestions, if any, received, shall be considered by the Gram Panchayat at a meeting to be held for the purpose. If it is decided to impose the tax, duty or cess, the proposal shall be submitted to the Panchayat Samiti who shall, with such comments as it may like to make, forward the same to Government.
(ii)Government on receiving the proposal under sub-clause (i) may sanction the same or modify or refuse to sanction it or return it to the Gram Panchayat for further consideration.
(4)When the proposal of a Gram Panchayat in respect of a tax other than house tax under sub-rule (1) is sanctioned, the Government shall notify the imposition of the tax, cess or duty in the Official Gazette, specifying the date on which the tax, duty or cess shall come into force.
(5)
(a)An appeal against the assessment of house tax or any other tax, fee, [Cess] [Inserted vide Haryana Government Notification No. G.S.R. 69/H.A. 11/94/S.209/2000, dated 19.10.2000.] or duty, shall lie to the Block Development and Panchayat Officer concerned.
(b)The appeal shall be preferred by means of a written memorandum within thirty days of the publication of the assessment. [The appeal shall be decided expeditiously and not later than a period of two months after hearing the appellant or his authorised representative.] [Added vide Haryana Government Notification No. G.S.R. 69/H.A. 11/94/S.209/2000, dated 19.10.2000.]
(c)The assessment lists shall be amended, if necessary, in the light of the decision of the appellate authority.
(6)
(i)A Gram Panchayat may appoint one or more agent(s) to collect any tax, duty, cess or fees under the Act on payment of five per cent of the amount so collected as collection charges.
(ii)A demand and collection register in [Form VI of the Haryana Panchayati Raj Rules, 1995] [Substituted for 'Form XLIV' vide Haryana Government Notification No. S.O. 18/H.A.11/1994/S. 209/2002, dated 20.2.2002.] shall be maintained by a Gram Panchayat for each kind of the tax, duty, cess or fee imposed.