State of Madhya Pradesh - Act
Rules Regarding Returns of Establishments
MADHYA PRADESH
India
India
Rules Regarding Returns of Establishments
Rule RULES-REGARDING-RETURNS-OF-ESTABLISHMENTS of 1966
- Published on 13 May 1966
- Commenced on 13 May 1966
- [This is the version of this document from 13 May 1966.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Definitions.
- In these rules, unless the context otherwise requires-2. Statement of taxes.
- At the close of each quarter, viz., 31st March, 30th June, 30th September and 31st December, a statement in Form 1 showing (he demands, collections, remissions and balances of taxes and revenue shall be prepared and submitted to the Collector, so as to reach him by the 15th of the month following.3. Annual Returns of Establishments.
- A detailed statement of the permanent establishment existing on the 1st April shall be prepared annually in Form 2 and transmitted to the Collector and the Examiner Local Fund Accounts not later than the 15th May. In preparing the statement the following instructions should be carefully observed :-4. Statement showing the calculation of pay of the establishment.
- A statement in Form 3 showing the calculation of pay of the establishment, shall be prepared on the 1st April of each year and produced before the Auditor for check.5. Annual Report.
| Departmental head | Income | Expenditure | Excess receipts [Col. (2), Col. (3)] | Excess expenditure Col. (3)] Col. (2)] |
| (1) | (2) | (3) | (4) | (5) |
| Rs. | Rs. | Rs. | Rs. | |
| 1. General Administration | ||||
| 2. Water-supply | ||||
| 3. Conservancy | ||||
| 4. Markets | ||||
| 5. Roads | ||||
| 6. Education | ||||
| 7. Medical and Public Health | ||||
| 8. Extraordinary & debt | ||||
| 9. Balance | ||||
| Total |
6. Replies in respect of accounts and finances.
- The presidents or in his absence, the Vice-Presidents of the Municipal Council shall send in the month of April complete and correct replies after personal verification, to the questionnaire issued by the Local Fund Department dealing with the State of Accounts and Finance of the Municipal Council.7. Sanitary report.
- The Municipal Council shall submit to the Civil Surgeon before the end of April a statement in Form 15 showing information regarding expenditure on sanitary improvements within a municipal area. Only new work should be entered in this statement, details of money spent on existing establishments and on maintenance and ordinary repairs being omitted. The figures in the statement should be explained by brief remarks describing the nature of the improvement effected.8. Vaccination Report.
- Municipal Council shall submit to the Civil Surgeon not later than the 15th of April each year a report on vaccination in such form that officer requires.9. Report on water-works.
- Each Municipal Council which is managing its own water works shall submit to the Public Health Engineer, through the Executive Engineer, the annual report on the management of water works and send a copy of the same to the Director of Health Services, through the Collector so as to reach those officers by the 15th September. The report should contain information on the following points :-10. Monthly Vital Statistics and Sanitary Report.
- Municipal Council shall submit each month to the Civil Surgeon a vital statistics and sanitary report in Form 16 not later than the l0th of the month following that to which it relates.11. (a) Reports and Returns in respect of dispensaries transferred to Municipal Councils for management.
- Municipal Council shall submit the following reports and returns to the officers and on the date mentioned against each-| Reports and Returns | To whom to be submitted | Date on which to be submitted |
| (1) | (2) | (3) |
| Monthly | ||
| 1. Epidemic reports-plague, cholera, smallpox influenza, etc. | Civil Surgeon | 2nd of the following month. |
| 2. School Inspection reports | Civil Surgeon | 10th of the following month. |
| Half-Yearly | ||
| 3. Dispensary Inspection notes | Civil Surgeon | Immediately after inspection. |
| 4. Inspection of sanitation | Civil Surgeon | Civil Surgeon Immediately after inspection. |
| Yearly | ||
| 5. Statement of Railway Patients treated | Civil Surgeon | 1st January |
| 6. Inspection Report on poison shops | Civil Surgeon | 15th January |
| 7. Consumption of opium and morphine | Civil Surgeon | 5th January |
| 8. List of medical practitioners who arc willing to work infamine camps | Civil Surgeon | 5th March |
| 9. School Inspection reports | Civil Surgeon | 5th March |
| 10. Forecast of quinine | Civil Surgeon | 5th September |
| 11. Report on the administration of the dispensaries takenover for management | Civil Surgeon | 1st January |
12. Rules to be general.
- These rules shall be general for all Municipalities.Form 1(See Rule 2)Statement showing the Demands, Collection, Remission and Balances of Taxes and Revenue of the.................. Municipality for the quarter ending.............| Serial No. | Source of income | Demand of previous year, i.e., .......19....19.... | Demand of current year, i.e., .............19....19.... | Amount of demand in column (4) up to date |
| (1) | (2) | (3) | (4) | (5) |
| Outstanding Balance of previous year, i.e.,..............19........... 19.......... and intecedent year | Remitted during the year | |
| On account of demand shown in column (4) | On account of balance of previous years column(6) | |
| (6) | (7) | (8) |
| Collections | Balance | Remarks | ||
| On account of demand of the year column (4) | On account of balance of previous years column(6) | On account of column (4) | On account of column (6) | |
| (9) | (10) | (11) | (12) | (13) |
| Orders of competent authority creating the post | Present incumbent, date of | Name of section and post | Date of incumbent's birth (as near as possible) | |
| Appointment to present post or of commencement onpresent time-scale | Promotion to present pay | |||
| (1) | (2) | (3) | (4) | (5) |
| Serial number of appointments in each class | Name of incumbent | Pay of post | ||
| Minimum | Rate of periodical increment whether annual,biennial, etc. | Maximum | ||
| (6) | (7) | (8) | (9) | (10) |
| Pay of present incumbent and total of eachsection | Date of next increment | Remarks (including note of efficiency bar whereapplicable) |
| (11) | (12) | (13) |
1. Date of introduction of the time-scale.
2. Details of scale.
3. Authority-
| Name of incumbent | Date of appointment from which service intime-scale counts | Total period of service rendered in theappointment which counts for increments | Pay-drawn on 1st April | Date of next increment | Remarks |
| (1) | (2) | (3) | (4) | (5) | (6) |
| Name of office | Name of incumbent | Designation | Date of Birth | Date of attaining Superannuation age |
| (1) | (2) | (3) | (4) | (5) |
| Extension | Remarks | ||
| No. and date of orders | Period of extension | Date of expiry of extension | |
| (6) | (7) | (8) | (9) |
1. Name of Municipality.......................................................
2. Name of District.......................................................
3. Name of Division.......................................................
4. Class of Municipality.......................................................
5. Area in Sq. Miles.......................................................
6. Population (1961) census.......................................................
7. Year in which established.......................................................
8. No. of elected Councillors.......................................................
9. No. of elected Councillors fixed.......................................................
Actual No. of Councillors10.
.........Elected.......................................................11. Selected.......................................................
Seats reserved for12. Scheduled Castes.......................................................
13. Schedule Tribes.......................................................
14. Number of wards.......................................................
President15. Elected Councillor.......................................................
16. Selected Councillor.......................................................
17. Non-Councillor.......................................................
Vice-President18. Elected Councillor.......................................................
19. Selected Councillor.......................................................
Appointment by Government20. President.......................................................
21. Vice-President.......................................................
22. Number of members of Standing Committee.......................................................
23. Name of the Executive Committees.......................................................
24. Consultative Committee appointed.......................................................
25. Total number of meetings of the Standing Committee................................
26. Total number of meetings held including those specified in columns 27 and 28...............................................i.......
27. Number of meetings out of the total in column 26 which proved abortive for want of quorum.............................................
28. Number of meetings out of the total in column 26 which were adjourned...............................................................
29. Average percentage of Councillors present at each meeting.................................................................
30. Number of officers who attended the meetings......................................
31. Period of dissolution or supersession of a Municipal Council (date from and to)....................................................
32. Alteration in the limits of a Municipality...............................................
Note. - The average percentage of attendance of Councillors to be given in column 29 should be calculated as follows :-Let X denote the average percentage of Councillors present at each meeting, i.e., total of Councillors present at all meetings divided by the number of meetings and Y denotes total number of Councillors in the Council. Then the average percentage of Councillors to be shown in column 29 will be,-| X x 100Y |
1. Name of District.....................................................
2. Name of Municipality.....................................:...........
3. Class of Municipality................................................
4. Balance in hand at the close of the year.............................
II-Municipal Taxes5. Property tax....................................................................................
6. Tax on animals, vehicles, boats used for riding, driving, drought or burden...............................................................
7. Tax on vehicles, or boats and animals used as aforesaid entering the limits of Municipality..............................................
8. Tax on profession, art trade or calling..............................
9. Octroi...............................................................
10. Tax on houses, etc., according to circumstances and property (Haisiyat) tax............................................................
11. Market fees on persons exposing goods for sale........................
12. Fee on registration of cattle sold within municipal limits............
13. Tax on dogs...........................................................
14. Latrine or conservancy tax............................................
15. Tax for construction and maintenance of public latrine................
16. Scavenging tax...................................................................................
17. Water rate..............................................................
18. Lighting tax............................................................
19. Drainage tax............................................................
20. Terminal tax on goods or animals........................................
21. Tax on pilgrims.........................................................
22. (i) Terminal lax on passengers carried by road or inland water.................................................................
23. Betterment tax..........................................................
24. Theatre or show tax.....................................................
25. Tax on advertisement....................................................
26. Tolls on new bridges...................................................
27. Any other tax not included above-
28. Total of all taxes, etc.................................................
III-Realisation under special Acts29. From Cattle pounds......................................................
30. From Hackney Carriages..................................................
31. From other sources......................................................
32. Total...................................................................
IV-Revenue derived from Municipal Property and powers apart from tax33. Rents of lands, houses, shops, sarais, rest houses, etc.................
34. Sale proceeds of land and produce of land...............................
35. Conservancy receipts (other than taxes and rates).......................
36. Fees and revenues from educational institutions.........................
37. Fees and revenues from medical institution..............................
38. Fees and revenues from Veterinary institutions..........................
39. Fees and revenues from markets and slaughter houses.....................
40. Fees from brokers, weighmen, etc........................................
41. Licence fees for places of dangerous trades.............................
42. Cotton weighing fees....................................................
43. Cattle registration fees................................................
44. Other kinds of licence fees -
45. Fisheries.............................................................
46. Other kinds of fees-
47. Total.................................................................
V-Grants and Contributions48. General purposes......................................................
49. Specific Purposes.....................................................
Grant-in-aid.........................................................50. Grant in lieu of additional Stamp Duly................................
51. Contribution of amount realised as lines under Municipal and other Acts................................................................
52. Grant for Educational purposes........................................
53. Grant for dispensaries................................................
54. Grant for other medical purposes............................................................
55. Total.................................................................
VI-Interest on Investment56. Securities............................................................
57. Fixed deposits in Banks...............................................
58. Other savings.........................................................
59. Premium on loans ....................................................
60. Total.................................................................
VII-Miscellaneous61. Recoveries on account of service rendered to private Individuals...............................................................
62. Other items-
63. Total.....................................................................................
64. Total Income of the year including opening balance........................................
VIII-Extraordinary and debt65. Sale proceeds of Government securities and withdrawal from savings Banks........................................................
66. Loans-
67. Realisation of sinking fund for repayment of loans........................................
68. Advances-
69. Deposits.......................................................................................................................
70. Total of VIII....................................:........................................
General71. Total receipts excluding opening balance..................................................
72. Total receipts including opening balance..................................................
73. Incidence of taxation (column 28) per head of population..................................
74. Incidence of income (column 64) per head of population....................................
75. Remarks...................................................................................
Chief Municipal Officer .............. MunicipalityForm 7[See sub-rule (4) of Rule 51]Statement showing the expenditure of the Municipality in Madhya Pradesh for the year ending 31st March, 19...............................I-General1. Name of District.........................................................................
2. Name of Municipality.....................................................................................................
3. Class of Municipality.......................................................................
II-General Administration and Collection Charges4. General Administration (Office establishment. Inspection etc.)
5. Collection of taxes including bounded warehouse establishment, purchase of accounts books and paper, money houses, repairs to outpost, etc.........................................
6. Collection of loll on roads and ferries.......................................................
7. Collection charges on account of octroi or terminal tax.......................................
8. Survey of land................................................................................
9. Refunds other than octroi.....................................................................
10. Pensions and gratuities......................................................................
11. Provident fund contributions.................................................................
12. Total (II)...................................................................................
III-Public Safety13. Fire-
(Establishment, purchase of fire engines, buckets, repairs, etc.)..14. Lighting-
(Establishment, purchase of lamps, oils, repairs, etc.).....................................15. Watch and Ward (Establishment, purchase of clothing, lanterns, etc. repairs to out-posts)..............................................
16. Rewards for destruction of wild animals and snakes, etc.
17. Miscellaneous................................................................................
18. Total (III)..................................................................................
IV-Public Health and Conveniences19. Water supply-
20. Drainage-
21. Conservancy (including road cleaning, watering and latrines)
22. Charges on account of Health Officers and Sanitary Inspectors
23. Hospitals and dispensaries...................................................................
24. Plague charges...............................................................................
25. Cholera and other epidemics..................................................................
26. Vaccination..................................................................................
27. Other Sanitary requirements..................................................................
28. Markets and slaughter-houses.................................................................
29. Ponds........................................................................................
30. Dak Bungalows and sarais.................................................................
31. Aboriculture, public gardens and experimental cultivation
32. Veterinary' charges......................................................................
33. Registration of births and deaths and marriages..........................................
34. Miscellaneous............................................................................
35. Total (IV)...............................................................................
V-Public Works36. Establishment............................................................................
37. Buildings................................................................................
38. Roads....................................................................................
39. Stores...................................................................................
40. Total (V)................................................................................
VI-Public Instructions41. Schools..................................................................................
42. Contributions............................................................................
43. Libraries, reading rooms, museums, menageries, etc.......................................
44. Total (VI)...............................................................................
VII-Miscellaneous45. Contributions for general purposes.......................................................
46. Interest due on account of previous years...........................
47. Interest due on account of current year..................................................
48. Discount.................................................................................
49. Actual cost of work done for private individuals.........................................
50. Printing rewards, etc....................................................................
51. Public exhibitions.......................................................................
52. Public reception, ceremonies.............................................................
53. Other Miscellaneous......................................................................
54. Total (VII)..............................................................................
55. Total expenditure........................................................................
VIII-Extraordinary and debt56. Investments-
57. Payments to Sinking Fund.................................................................
58. Repayment of loans.......................................................................
59. Advances-
60. Total...............................................................
61. Total disbursement.................................................
62. Balance-
63. Grant Total........................................................
64. Remarks............................................................
...................Chief Municipal Officer.............. MunicipalityForm 8[See sub rule (4) of Rule 51]Statement showing the quantity or value of the principal articles imported into and taxed by the Municipality is the Madhya Pradesh during the year ending the 31st March 19......... the average consumption or expenditure per head and the incidence of taxation per head of population| Division | District | Name of Municipality | class of Municipality | Population |
| (1) | (2) | (3) | (4) | (5) |
| Grain | ||||
| Gross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net average consumption per head of population |
| (6) | (7) | (8) | (9) | (10) |
| Q.Kg. Gr. | Rs. P. | Q.Kg. Gr. | Rs. P. | Q.Kg. Gr. |
| Refined Sugar | Refined Sugar | |||
| Gross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net average consumption per head of population |
| Q.Kg. Gr. | Rs. P. | Q.Kg. Gr. | Rs. P. | Q.Kg. Gr. |
| (11) | (12) | (13) | (14) | (15) |
| Unrefined sugar | ||||
| Gross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net average consumption per head of population |
| Q.Kg. Gr. | Rs. P. | Q.Kg. Gr. | Rs. P. | Q.Kg. Gr. |
| (16) | (17) | (18) | (19) | (20) |
| Ghee | Ghee | |||
| Gross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net average consumption per head of population |
| (21) | (22) | (23) | (24) | (25) |
| Q.Kg. Gr. | Rs.P | Q. | Rs. | Q. |
| Class I - Including grain, sugar, ghee andarticles used as food and drink for men and animals. | ||||
| Gross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net average consumption per head of population |
| (26) | (27) | (28) | (29) | (30) |
| Q | Rs. | Q | Rs. | Q |
| Class II - Animals for Slaughter | ||||
| Gross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net average consumption per head of population |
| (31) | (32) | (33) | (34) | (35) |
| Rs. | Rs. | Q. | ||
| Oil | ||||
| Cross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net average consumption per head of population |
| (36) | (37) | (38) | (39) | (40) |
| Q.Rs. | Rs. | Q. | Rs. | Q. |
| Class III - Including oil and oil seeds andarticles used for fuel lighting and washing | ||||
| Gross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net average consumption per head of population |
| (41) | (42) | (43) | (44) | (45) |
| Q. | Rs. | Q. | Rs. | Q. |
| Class IV - Articles used in the construction ofbuildings | ||||
| Gross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net average consumption or expenditure per headof population |
| (46) | (47) | (48) | (49) | (50) |
| Q. | Rs. | Q. | Rs. | Q. Rs. |
| Class V - Drugs, gums, spices and perfume | ||||
| Gross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net average consumption or expenditure per headof population |
| (51) | (52) | (53) | (54) | (55) |
| Q. Rs. | Rs. | Q. Rs. | Rs. | Q. Rs. |
| Class VI - Tobacco | ||||
| Gross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net average consumption or expenditure per headof population |
| (56) | (57) | (58) | (59) | (60) |
| Q. | Rs. | Q. | Rs. | Q. Rs. |
| Cloth and and piece-goods and article of clothing | ||||
| Gross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net average consumption or expenditure per headof population |
| (61) | (62) | (63) | (64) | (65) |
| Rs. | Rs. | Q. | Rs. | Q. Rs. |
| Class VII- Including cloth, piece-goods andarticles of Clothing | ||||
| Gross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net consumption or expenditure per head ofpopulation |
| (66) | (67) | (68) | (69) | (70) |
| Q. Rs. | Rs. | Q. Rs. | Rs. | Q. Rs. |
| Class VII Metals and articles of metal | |||||
| Gross imports | Gross amount of tax collected | Net imports | Net amount of tax collected | Net average consumption or expenditure per headof population | Composition for octroi |
| (71) | (72) | (73) | (74) | (75) | (76) |
| Q. Rs. | Rs. | Q. Rs. | Rs. | Q. Rs. | Rs. |
| Incedence oftaxation | |
| Class I (netcollection) | Total octroi (netcollection) |
| (77) | (78) |
| Rs. | Rs. |
| Name of district | Serial No. of Notified Area | Name of Notified Area | Population | Closing balance |
| (1) | (2) | (3) | (4) | (5) |
| Income | |||
| From taxes | From other | Total Income excluding balance | Extra-ordinary |
| (6) | (7) | (8) | (7) |
| Rs. | Rs. | Rs. | Rs. |
| Income | |||
| Total receipts excluding opening balance | Total receipts including opening balance | Incidence of taxation (column 6) per head ofpopulation | Incidence of income (column 8) per head ofpopulation |
| (10) | (11) | (12) | (13) |
| Rs. | Rs. | Rs. | Rs. |
| Expenditure | |||
| Ordinary | Extraordinary | Total disbursement | Closing balance |
| (14) | (15) | (16) | (17) |
| Rs. | Rs. | Rs. | Rs. |
1. Name of District...........................................
2. Name of Municipality.......................................
3. Class of Municipality...........................................................
4. Number of Wards...................................;.............................
5. Population......................................................................
6. Number of persons entitled to vote..............................................
7. Number of persons who actually voted............................................
8. Percentage of votes who actually attended the poll..............................
9. Classification of elected Councillors-
10. Number of candidates who forfeited their deposit for failure to secure the minimum number of votes........................................
11. Date of selection of Councillors...............................................
12. Classification of Selected Councillor..........................................
13. Remarks........................................................................
...................................Chief Municipal Officer......................... MunicipalityForm 11[See sub-rule (4) of Rule 5]Statement relating to election of President and Vice-President during the year 19....1. Name of District......................................................
2. Name of Municipality..................................................
3. Class of Municipality.................................................................................
4. (i) Date of election of President..................................
5. (i) Date of election of Vice-President Senior-Junior ..............
6. Mid-term election of President or Vice-Presidents and their names .......................................................................
7. President or Vice-President appointed by Government .....................
| Serial number | Name of Municipality | Names of taxes | Arrear due for previous years | Current Years demand | Total amount of taxes to be recovered [total ofcolumns (4) & (5)] |
| (1) | (2) | (3) | (4) | (5) | (6) |
| Rs. | Rs. | Rs. | |||
| Amount remitted or written off, if any, out ofthat shown in column (6) | Balance to be recovered [column (6) minus column(7)] | Total amount collected during the year out ofthat shown in Column (7) | Percentage of collection to demand [Column (9) x100/ Col. (8)] |
| (7) | (8) | (9) | (10) |
| Rs. | Rs. | Rs. | |
| (1) Tax on houses and lands(2) Haisiyat tax(3) Tax imposed under Section 127 (1) (ii)(4) Tax on Professions, trades etc.(5) Water rate(6) Latrine or conservancy tax(7) Scavenging tax(8) Dog tax | |||
| *Total |
| Name of district | Name of Municipality | Receipts | |||
| Water-rate | Other water works receipts, if any | Total receipts | |||
| Arrears | Current | ||||
| (1) | (2) | (3) | (4) | (5) | (6) |
| Rs. | Rs. | Rs. | Rs. | ||
| Expenditure | Total Expenditure | Percentage of receipts to Expenditure [col. (6) X100/ col. (11)] | |||
| Water supply | Loan instalment, if any | Cost of collecting water rate | other Expenditure, if any | ||
| (7) | (8) | (9) | (10) | (11) | (12) |
| Rs. | Rs. | Rs. | Rs. | Rs. | |
| Name of district | Name of Municipality | Receipts | Total receipts | ||
| Private latrine tax | Public latrine tax | Other conservancy receipts, if any | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| Rs. | Rs. | Rs. | Rs. | ||
| Expenditure | Total Expenditure | Percentage of receipts to Expenditure [col. (6) X100/col. (12)] | ||||
| Private latrines | Public latrines | Road cleaning and watering | Cost of collecting latrine tax | Other charge in any | ||
| (7) | (8) | (9) | (10) | (11) | (12) | (13) |
| Rs. | Rs. | Rs. | Rs. | Rs. | Rs. | |
| Name of municipality | Water-Supply | ||
| Nature of work | Amount spent during the year | Amount granted by State Government during theyear | |
| (1) | (2) | (3) | (4) |
| Drainage | Conservancy | ||||
| Nature of work | Amount spent during the year | Amount granted by State Government during theyear | Nature of work | Amount spent during the year | Amount granted by State Government during theyear |
| (5) | (6) | (7) | (8) | (9) | (10) |
| Other sanitary works | Remarks | ||
| Nature of work | Amount spent during the year | Amount granted by State Government during theyear | |
| (11) | (12) | (13) | (14) |
2. It is necessary to show in separate detail works costing over Rs. 500. Works costing under this amount can be lumped together under the appropriate heading.
Form 16(See Rule 10)Vital statistics and sanitary report from Municipality for....... 19...I - Vital statistics events as recorded by-| Conservancy staff | Police |
| (1) | (2) |
| Births....................................................................... | ...................................................................... |
| Still-births................................................................. | ...................................................................... |
| Deaths....................................................................... | ...................................................................... |
| Deaths among infants under one year of age.. | ..................................................................... |
| Discrepancies, if any, between the Municipality and Policefigure |
| Cases | Deaths |
| (1) | (2) |
| Plague..................................................................... | ............................................................................. |
| Cholera.................................................................... | ............................................................................. |
| Small-pox.................................................................. | .............................................................................. |
| Influenza.................................................................. | ............................................................................. |
| Relapsingfever............................................................ | ............................................................................. |