Section 82 in The Gujarat Municipalities Act, 1963
82. Municipal fund.
- All moneys received by or on behalf of a municipality by virtue of this or any other Act; all taxes, fines and penalties paid to or levied by it under this Act other than fines imposed by any Court; all proceeds of land or other property sold by the municipality, and all rents accruing from its land or property; and all interest, profits and other moneys accruing by gift or transfer the Government or private individuals or otherwise, shall constitute the municipal fund, and shall be held and dealt with in a similar manner to the property specified in section 80.Provided that-(a)Special trusts:-nothing in this section or in section 75 shall in any way affect any obligation accepted by or imposed upon any municipality by any declarations of trust executed by or on behalf of such municipality or by any scheme settled under the Charitable Endowments Act, 1890 (VI of 1890), or the Bombay Public Trusts Act, 1950 (Bombay XXIX of 1950), for the administration of any trust, or by a trust of the nature specified in clause (b) of this proviso;(b)subject to the condition that reasonable provision shall be made for the performance of all obligations imposed or that may be imposed on it by or under this Act or any other law for the time being in force, a municipality may, and where so required by the [Director] [This word was substituted for the words 'Development Commissioner' by Gujarat 6 of 1965, section 5.], shall, credit to a separate heading in the municipal accounts any portion of the municipal fund received or set apart by it specially for the purposes of schools or dispensaries or water works or fire-brigades or other such purposes as the [Director] [This word was substituted for the words 'Development Commissioner' by Gujarat 6 of 1965, section 5.] in this behalf approves, and the municipality may apply any sums properly so credited exclusively to the special purposes for which such sums were received or set apart.(c)(1) Every municipality in which a tax on pilgrims resorting periodically to a shrine within its limits is levied shall subject to the condition that reasonable provision shall be made for the purposes specified in clause (2), credit the proceeds of the said tax to a separate heading in the municipal account, to be called the "Pilgrim Fund Account."(2)The Purposes For Which Provision Shall Be Made By A Municipality Before The Proceeds Of The Pilgrim Tax Are Credited To The Pilgrim Fund Accounts Shall Be The Following, Namely, The Payment To The Municipality Of Such Percentage Of The Proceeds Of The Said Tax As May Be Determined From Time To Time By The Municipality With The Approval Of The [Director] [This Word Was Substituted For The Words 'Development Commissioner' By Gujarat 6 Of 1965, Section 5.] For(i)making reasonable provision for the performance of all obligations imposed or which may be imposed on it by or under this Act or any other law for the time being in force;(ii)such general duties of the municipality as are connected with the health, convenience and safety of the said pilgrims; and(iii)the cost of collection of the said tax.(3)The sums credited under clause (1), shall be devoted to such works conductive to the health, convenience and safety of the said pilgrims as may be approved by the [Director] [This word was substituted for the words 'Development Commissioner' by Gujarat 6 of 1965, section 5.].
