Section 44. Power to exempt from taxation

44. Power to exempt from taxation. 45. Power for Local Government to suspend levy of tax. - 4,6. Taxes not invalid for defect of form. 47. Taxes when payable. 48. Receipts to be given. 49. Appeals against taxation. 50. Limitation of appeal. (2) The members may be appointed by the Local Government either by name or by official designation, or may be elected from among the inhabitants in accordance with rules made by the Local Government under this Act, or some may be appointed and some elected, as the Local Government directs : Provided that- (&) when the Local Government has directed that all or anyaproportion of the members shall be elected, it shall not thereafter direct that they shall be appointed, unless a majority of the electors declare that thev so desire. or for some reason affecting the public *interests; and (b) except with the approval of the 'GovernorGeneral in Council, or-unless salaried officers of the Government are elected, not less than |94|~ a w j h<br>Nzdizie~aZit2s.-|[ACTXIII| |---|---|---| |(ChapterII.-0~ganixcc.tiola of Committees.--8ectious||| ||6;s.)|| 1 `1` - i `I` 1 1 i I (3) Whcn, under a direction issued under subsection `(2),` any places on a committee are required to be filled by election, and a sufficient number of members is not elected, the Local Government may fill those places by appointment. Term of office 6. (1) A member of a committee when appointed of members. by virtue of an office shall, unless and until the Local , Government otherwise directs, continue to be a -member of the committee while he continues to hold that office. - . (6) When the Local Government sanctions any such proposals -which require the fu.rther sanction of the Governor General ill. Council, it shall subinit the .. same to the Goveriior General in Council, with thc objections (if any). received t11,rough the committee ; and the Governor General i'n Council may sanction the proposals, or refuse to. sanction them, or return them to the Local Government for further consideration. .. . , ==> picture [26 x 20] intentionally omitted <== ----- Start of picture text -----<br> ||||| |---|---|---|---| |/ : .. .|,|. ,|'| |.|..| ----- End of picture text -----<br> - i . , f ' ' ! , , i - . . - ! , , i - . . - , i i I -. (7) When the proposals of a committee havebeen sanctioned by the Local Government, or by the 1,ocal Government and the Goveriio~ General in Council, as the case may be, te committee may, at a special meeting., direct the imposition of the tax in accolldance with such proposals. - 1 . - I' - r , - :. - i i - ! - i. - i. - (8) Xn giving such direction the committee: shall , - fix a date from which the tax. shall. come into force : Provided that- - j . $ I {.. 1 j. 1, 1. - (a) no tax shall come into force until it has. been notified ; $ 1 . : *1. . . Ci . . . . ti:, ( 8 ) no tax levia.ble by the-year shall. come into force except at the commencenient of , the . ' year. by which it is leviable ; and - which its imposition is directed. CHAPTER 11. Coastitutim of Comnzittees. \ \ `5.` (1) There shall be established for each munici- Number and palihy a comnlittee having autlrority over the municipality-, consisting of such number of members, not ,,,be,,. less than six, as the Local Government may fix in this behalf. and palihy a comnlittee having autlrority over the munici- (2) The term of office of all other appointed and elected niembers of a committee shall be fixed by the Local Government by rules lnade under this Act, and may be so fixed as to provide for the retirement of mcmbers by rotation, but shall not exceecl tliree years. - `.-;j-` Br ', - (3) An outgoing membey may, if other wise qualified, be again elected or appointed. Resignation 7. A member of a committee may resign by signi- `of` members. fying in ariting his intention to do so to the Local Government; and on the acceptance by the Local (Chapter II.- Organization of.Committees.-Sections_ 9 9 20.) - (c) if he, without an excuse sufficient in the opinion of the Local Government, neglects for more than three consecutive months to be present at the meetings of the committee ; - (d) if his continuance in office is, in the opinion of the Local Government, dangerous to the public peace or order ; or, - (e) when he is a salaried officer of. the Government, if his continuance in office is, in the opinion of the Local Government, unnecessary or undesirable. ==> picture [273 x 33] intentionally omitted <== ----- Start of picture text -----<br> |||||| |---|---|---|---|---| |(|Chapter II,-|Organization|of|Committees.-Sections| |I 1|&|12.)| ----- End of picture text -----<br> `8` 1894.1 Psnja'b Municipalities. ( Chap ter `11.-` 0r.~anizuti01il of Committees.-Sec t `ions` - (9) A notification of the imposition of a tax under, this -A& shall be conclusive evidence that the tax has been imposed in accordance with.. the provisions of - ' , , . r e `2.` I I I bi i (Chapfer `III.--Taxatiolz.-Section 44-47.)` he&, abolish or reducc in amount any tax imposed under the foregoing sections. 44. (1) A committee rnny exempt, in whole or in Power to part, from the payment of any such tax any pcrson ~ ~ who by reason of poverty may in its opinion be unable . to pay the same. (Chapter IS.- Qrga~ization of Committees.-Xectio~ls `15.l7.)` Conduct < ( Chapter II.- Orga fiizatioadf Committees.-~ections 18-22.) |||24.( 1 )Every committee may, from time to time,Rulesof|| |---|---|---|---| |||at a special meeting, make rules consistent with thisb ~ " ~ e " -|b ~ " ~ e " -| |||Act and with any rules madebythe Local Govern-|| |||ment underthis Act as to-|| |||_(a)the time and place of its meetings;<br>(b)_the mannerinwhich notice of ordinary and-|I| |||special meetings and adjourned meetings|| |||shall he given;|| |.|-|(c)the quorum necessary for the transaction of<br>business at ordinary meetings;<br>*|i| |||(d)the|| ( Chcfip ter `II.-` Orgunixu tiolz of Comnzit fees.-Sections 35 lj 36.) mrhereof the value or amount exceeds one hundred ru~ees, and every contract made by or on belralf of the committee of a municipality of tlie second .class whereof the value or alliount exceeds fifty rupees, shall be in writing, and shall be signecl by the p~esident or vice-president, a,nd by the secretary if lie is a member of tlie committee, or, if the secretary is not a member of the committee, by another member : Provided that, when the power of entering into any contract on behalf of the committee has been delegated under the last preceding section, the signad ture or signatures of the menlber or members to whom the power has been delegated shall be sufficient. , |(|(Chapter|ChapterII.-|II.-Orgaaioation of Committees.--| |---|---|---|---| ||||Sections37@38.)| of an act pul.porting to he clonc by him in his official capacity, until the expiration of one montb next after notice in writing has been, in the case of a committee, left at its office, and, ia the case of an officer, delivered to him or left at his office or place of abode, stating the cause of action and the na.me and place of abode of the intending plaintiff ; and the plaint must contain a statement that such a notice has been so delivered or left : Provided that this section shall not apply to any suit instituted under section 54 of the Specific Relief application is a direct consequence of his neglcct or misconduct while a member of the committee ; and a suit for compensation for the same- may be instituted against him, in such Court as. the Local Government directs, by the committee with the sanction of the Commissioner, or by the Secretary of Mate for India in Council. I of `1877,` Acquisition of Land. poses of this Act, the Local Government may, at the request of the committee, proceed to acquire .it undcr~ the provisions of the Land Acquisition Act, 1870 ; x of 187~ and, on payment by the committee of the compensation awarded under that Act, and of any other charges incurred in acquiring the land, the land shall vest in' the committee. CHAPTER 111.1 Gelzeral Provisions. |1884.1|1884.1||Pccq'db|Pccq'dbMzcnidpalities.||107| |---|---|---|---|---|---|---| ||(|(Chapter|Chapter1II.-|1II.-Taxation.-Section|39.)|| (Chapter 1II.-Taxation.-Section 40.) ,).b. ;, .,kS ==> picture [360 x 52] intentionally omitted <== ----- Start of picture text -----<br> |||||| |---|---|---|---|---| |1| |(Chapter III.-|27axatiofi:-Sections|42|9|43.)| |i ;|.| |been submitted as aforesaid, and its decision there-| |1,| ----- End of picture text -----<br> been submitted as aforesaid, and its decision thereupon. - i j. . . . ( 8 ) The Local Government, on. receiving such. propomls, may sauution. the ssme,'or refuse to sanction them, or return them to. the committee for further consideration. ; I ==> picture [32 x 31] intentionally omitted <== ----- Start of picture text -----<br> |||| |---|---|---| |is| |!| |.|.| |I|.|,| ----- End of picture text -----<br> (2) A committee may, by resolution passed at a special meeting and confirmed by the Local Government, and the Local Government may by order, exempt in whole or in part from the payment of any such tax any person or class of persons or any property or descriptipn of property.