Print View

The Paurashava Ordinance, 1977 (Ordinance)

( Ordinance NO. XXVI OF 1977 )

স্থানীয় সরকার (পৌরসভা) অাইন, ২০০৯ (২০০৯ সনের ৫৮ নং অাইন) দ্বারা রহিত করা হইয়াছে।

Chapter I

PAURASHAVA FUND AND PROPERTY

Constitution of Paurashava Fund
45. (1) For every Paurashava there shall be a fund which shall be known as the Paurashava Fund.
 
 
 
 
(2) To the credit of a Paurashava Fund formed under sub-section (1) shall be placed-
 
 
 
 
(a) the balance of such fund as on the coming into force of this Ordinance is at the disposal of the Paurashava of which it is the successor;
 
 
 
 
(b) the proceeds of all taxes, rates, tolls, fees and other charges levied by the Paurashava under this Ordinance;
 
 
 
 
(c) all rents and profits payable or accruing to the Paurashava from the property vested in or managed by the Paurashava;
 
 
 
 
(d) all sums received by the Paurashava in the performance of its functions under this Ordinance or under any other law for the time being in force;
 
 
 
 
(e) all sums contributed by individuals or institutions or by any local authority;
 
 
(f) all receipts accruing from the trusts placed under the management of the Paurashava;
 
 
 
 
(g) all grants made by the Government and other authorities;
 
 
 
 
(h) all profits accruing from investments; and
 
 
 
 
(i) such proceeds from such sources of income as the Government may direct to be placed at the disposal of the Paurashava.
Custody or investment of Paurashava Funds and establishment of special funds
46. (1) The moneys credited to a Paurashava Fund shall be kept in a Government treasury, or in a bank transacting the business of a Government treasury, or in such other manner as may be specified by the Government from time to time.
 
 
 
 
(2) A Paurashava may invest any portion of its fund in such manner as may be prescribed.
 
 
 
 
(3) A Paurashava may, and if required by the Government shall, establish and maintain a separate fund for any special purpose, which shall be administered and regulated in such manner as may be prescribed.
Application of Paurashava Fund
47. The moneys from time to time credited to a Paurashava Fund shall be applied in the following order of preference:-
 
 
 
 
firstly, in the payment of salaries and allowances to the officers and employees of the Paurashava;
 
 
 
 
secondly, in meeting the expenditure charged on the Paurashava Fund under this Ordinance;
 
 
 
 
thirdly, in the fulfilment of any obligation and in the discharge of any duty imposed on the Paurashava under this Ordinance or under any other law for the time being in force;
 
 
 
 
fourthly, in meeting expenditure declared by the Paurashava, with the previous sanction of the Prescribed Authority, to be an appropriate charge on the Paurashava Fund; and
 
 
 
 
fifthly, in meeting the expenditure declared by the Government to be an appropriate charge on the Paurashava Fund.
Charged expenditure
48. (1) The following expenditure shall be charged on a Paurashava Fund, namely:-
 
 
 
 
(a) all sums to be paid to, or in connection with employment of, any Government servant or any member of the Local Parishad Service who is or has been in the service of the Paurashava;
 
 
 
 
(b) all sums as the Paurashava may be required by the Government to contribute towards the conduct of elections, the maintenance of the Paurashava Service, the auditing of accounts, and such other matters as may, from time to time, be specified by the Government;
 
 
 
 
(c) any sum required to satisfy any judgment, decree or award against the Paurashava by any Court or tribunal; and
 
 
 
 
(d) any expenditure declared by the Government to be so charged.
 
 
 
 
(2) If any expenditure charged on a Paurashava Fund is not paid, the Prescribed Authority may, by order, direct the person or persons having the custody of the Paurashava Fund to pay such amount, or so much thereof as may, from time to time, be possible from the balance of the Paurashava Fund.
Budget
49. (1) Every Paurashava shall, in the prescribed manner, prepare and sanction, before the commencement of each financial year, a statement of its estimated receipts and expenditure for that year, hereinafter referred to as the budget, and forward a copy thereof to be Prescribed Authority.
 
 
 
 
(2) If the budget is not prepared or sanctioned by a Paurashava before the commencement of any financial year, the Prescribed Authority may have the necessary statement prepared and certify it, and such certified statement shall be deemed to be the sanctioned budget of the Paurashava.
 
 
 
 
(3) Within thirty days of the receipt of the copy of a budget under sub-section (1), the Prescribed Authority may, by order, modify it, and the budget so modified shall be deemed to be the sanctioned budget of the Paurashava.
 
 
 
 
(4) At any time before the expiry of the financial year to which a budget relates, a revised budget for the year may, if necessary, be prepared and sanctioned, and such revised budget shall, so far as may be, subject to provisions of this section.
 
 
 
 
(5) Where any Paurashava assumes office under this Ordinance for the first time, its budget for the financial year during which it assumes office shall relate to the remaining period of that year, and the other provisions of this section shall mutatis mutandis apply.
Accounts
50. (1) Accounts of the receipts and expenditure of a Paurashava shall be kept in the prescribed manner and form.
 
 
 
 
(2) An annual statement of accounts shall be prepared after the close of every financial year and shall be forwarded to the Prescribed Authority by the thirty-first December of the following financial year.
 
 
 
 
(3) A copy of the annual statement of accounts shall be placed at a conspicuous place in the office of the Paurashava concerned for public inspection, and all objections or suggestions concerning such accounts received from the public shall be considered by the Paurashava and brought to the notice of the audit authority referred to in section 51.
[Omitted.]
51A. [Borrowing Power of the Corporation.- Inserted by section 2 of the Paurashava (Second Amendment) Act, 1980 (Act No. XXXIX of 1980) which was omitted by section 11 of the Paurashava (Second Amendment) Ordinance, 1984 (Ordinance No. LXIII of 1984).]
Audit
51. (1) The accounts of every Paurashava shall be audited, in such manner, after such intervals and by such authority as may be prescribed.
 
 
 
 
(2) The audit authority shall have access to all the books and other documents pertaining to accounts, and may also examine the Chairman or any commissioner, officer or employee of the Paurashava concerned.
 
 
 
 
(3) On the completion of audit, the audit authority shall submit to the Prescribed Authority an audit report which shall, among other things, mention-
 
 
 
 
(a) cases of embezzlement;
 
 
 
 
(b) cases of loss, waste or misapplication of the Paurashava Fund;
 
 
 
 
(c) cases of other irregularities in the maintenance of accounts; and
 
 
 
 
(d) the names of the persons who, in his opinion, are directly or indirectly responsible for such embezzlement , loss, waste, misapplication or irregularities.
Property of Paurashavas
52. (1)The Government may, by rules,-
 
 
 
 
(a) provide for the management, maintenance, improvement and development of the property belonging to or vesting in Paurashavas;
 
 
 
 
(b) regulate the alienation of such property; and
 
 
 
 
(c) provide for the compulsory acquisition of such immovable property as may be required by a Paurashava for the purposes of this Ordinance.
 
 
 
 
(2) A Paurashava may-
 
 
 
 
(a) manage, maintain, inspect, develop or improve any property which is owned by or vests in it or which is placed under its charge;
 
 
 
 
(b) apply such property for the purposes of this Ordinance or the rules; and
 
 
 
 
(c) acquire or transfer by grant, gift, sale, mortgage, lease, exchange or otherwise any property.
Recovery against liabilities
53. Every Chairman, Commissioner, officer or employee of a Paurashava, and every person charged with the administration of the affairs of a Paurashava, or acting on behalf of a Paurashava, shall be liable for the loss, waste or misapplication of any money or property belonging to the Paurashava which is a direct consequence of his negligence or misconduct, and the liability of such Chairman, Commissioner, officer, employee or person shall be determined by the Prescribed Authority in the prescribed manner, and the amount for which he is held liable shall be recoverable as a public demand.
 
 

Chapter II

MUNICIPAL TAXATION

Municipal taxation
54. A Paurashava may, with the previous sanction of the Government, levy, in the prescribed manner, all or any of the taxes, rates, tolls and fees mentioned in the First Schedule.
Notification and enforcement of taxes
55. (1) All taxes, rates, tolls and fees levied by a Paurashava shall be notified in the official Gazette, and unless otherwise directed by the Government, shall be subject to previous publication.
 
 
 
 
(2) Where a proposal for the levy of a tax, rate, toll or fee or for a modification of tax, rate, toll or fee which is in force, is sanctioned, the sanctioning authority shall specify the date for the enforcement thereof, and such tax, rate, toll or fee or the modification shall come into force on such date.
Model tax schedules
56. The Government may frame model tax schedules, and where such schedules have been framed, the Paurashava shall be guided by them in levying a tax, rate, toll or fee.
Directions with regard to levy of taxes
57. (1) The Government may direct any Paurashava-
 
 
 
 
(a) to levy any tax, rate, toll or fee which the Paurashava is competent to levy under section 54; or
 
 
 
 
(b) to increase or reduce any such tax, rate, toll or fee, or the assessment thereof, to such extent as may be specified; or
 
 
 
 
(c) to exempt any person or class of persons or property or class of property from the levy of any such tax, rate, toll or fee or suspend or abolish the levy of any such tax, rate, toll or fee.
 
 
 
 
(2) If a direction issued under sub-section (1) is not complied with within the specified time, if any, the Government may make an order giving effect to the direction.
Liability on account of taxes
 
 
 
 
58. (1) A Paurashava may by notice call upon any person to furnish such information, produce such record or accounts, or present such goods or animals liable to any tax, rate, toll or
 
 
fee, as may be necessary for the purpose of determining the liability of such person, goods or animals to a tax, toll or fee, or the assessment thereof.
 
 
 
 
(2) Any official of a Paurashava authorised in this behalf may, after due notice, enter upon any building or premises for the purpose of assessing the liability of such building or premises to any tax, or inspecting any goods or animal therein liable to any tax.
 
 
 
 
(3) Any official of a Paurashava authorised in this behalf may, in the prescribed manner, seize and dispose of any goods on which any octroi, terminal tax or toll is due and is not paid.
Collection and recovery of taxes
59. (1) All taxes, rates, tolls and fees levied under this Ordinance shall be collected in the prescribed manner.
 
 
 
 
(2) All arrears of taxes, rates, tolls and fees and other moneys claimable by a Paurashava under this Ordinance shall be recoverable as a public demand.
 
 
 
 
(3) Notwithstanding the provisions of sub-section (2), the Government may empower any Paurashava to recover arrears of taxes, rates, tolls, fees and other moneys claimable by the Paurashava under this Ordinance by distress and sale of movable property belonging to the person concerned, or by attachment and sale of the immovable property belonging to him.
 
 
 
 
(4) The Government may by rules specify the officials or classes of officials by whom the power under sub-section (3) shall be exercised, and prescribed the manner in which it shall be exercised.
Petitions against valuation, assessment, etc.
60. No assessment of a tax, rate, toll or fee under this Ordinance, or valuation, thereof, or the liability of a person to be so taxed, shall be called in question except by a petition presented to such authority, in such manner and within such period as may be prescribed.
Deduction of taxes from salaries
61. If a Paurashava levies a tax on professions, trades or callings, it may require the employer of the person liable to such tax to deduct the tax from the salary or wages payable to such person, and on such requisition the amount of the tax due shall be deducted from the salary or wages of the person concerned and credited to the Municipal Fund, provided that the amount so deducted shall in no case exceed twenty-five per cent of the salary or wages.
Taxation rules
62. (1) All taxes, rates, tolls, fees and other charges levied by a Paurashava shall be imposed, assessed, leased, compounded, administered and regulated in such manner as may be provided by rules.
 
 
 
 
(2) Rules made under this section may, among other matters, provide for the obligations of the tax-payer and the duties and powers of the officials and other agencies responsible for the assessment and collection of taxes.
 
 

Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs