Open Sections

BIHAR AND ORISSA MUNICIPAL ACT, 1922

Back

BIHAR AND ORISSA MUNICIPAL ACT, 1922

Preamble - BIHAR AND ORISSA MUNICIPAL ACT, 1922

THE BIHAR AND ORISSA MUNICIPAL ACT, 1922[1]

[Act No. 07 of 1922]

[22nd November, 1922]

PREAMBLE

An Act to consolidate and amend the law relating to Municipalities in the Province of Bihar and Orissa

Whereas it is expedient to consolidate and amend the law relating to Municipalities in the Province of Bihar and Orissa;

And whereas the previous sanction of the Governor-General under sub-section (3) of section 80A of the Government of India Act has been obtained to the passing of this Act;

It is hereby enacted as follows:--

Chapter I - PRELIMINARY

Section 1 - Short title extent and commencement

(1) This Act may be called the Bihar and Orissa Municipal Act, 1922.

(2) It extends to the whole of the Province of Bihar and Orissa including the Santal Parganas.

(3) It shall come into force on such date as the [Provincial Government][2] may by notification direct[3].

(4) Notwithstanding anything contained in sub-section (2), it shall not take effect in any cantonment or part of a cantonment without the consent of the Governor-General in Council previously obtained.

Section 2 - Repeals and amendments

(1) The enactments mentioned in the Second Schedule, so far as they are in force in the Province of Bihar and Orissa, are hereby repealed to the extent specified in the fourth column thereof.

(2) The enactments mentioned in the Third Schedule, so far as they are in force in the Province of Bihar and Orissa, are hereby amended to the extent and in the manner specified in the fourth column thereof.

Section 3 - Definitions

In this Act, unless there be something repugnant in the subject or context,--

"Building"

(1) "building" means any house, hut, shed or other roofed structure, for whatsoever purpose and of whatsoever material constructed, and every part thereof, but does not include a tent, or other portable and merely temporary shelter;

"Cart"

(2) "cart" means a vehicle ordinarily drawn by animals and not ordinarily used for the conveyance of human beings;

"Charitable purpose"

(3) "charitable purpose" includes the maintenance of an educational institution and the hostels attached thereto, which, though wholly or partly self-supporting, is maintained without the purpose of profit;

"Conservancy"

(4) "conservancy" means the removal and disposal of sewage, offensive matter and rubbish;

"Compound"

(5) "compound" means land, whether enclosed or not, which is the appurtenance of a building or the common appurtenance of several buildings;

"Drain"

(6) "drain" includes a sewer, a house-drain, a drain of any other description, a tunnel, a culvert a ditch, a channel and any other device for carrying off sewage, offensive matter, rain-water or sub-soil water;

"Driver."

(7) "driver", when used in relation to vehicles propelled or drawn by men, means a person who propels or draws such vehicle;

"Food"

(8) "food" includes every article used for food or drink by man, other than drugs or water, and any article which ordinarily enters into or is used in the composition or preparation of human food; and includes flavouring matters and condiment;

"Holding"

(9) "holding" means land held under one title or agreement and surrounded by one set of boundaries.

Provided that, where two or more adjoining holdings form part and parcel of the site or premises of a dwelling-house, manufactory, warehouse or place of trade or business such holdings shall be deemed to be one holding for the purposes of this Act other than those mentioned in clause (a) of sub-section (1) of section 82.

Explanation--Holdings separated by a road or other means of communication shall be deemed adjoining within the meaning of this proviso

"House-gully

(10) "house-gully" means a passage or strip of land constructed, set apart or utilized for the purpose of serving as a drain or affording access to a latrine, urinal, cesspool or other receptacle for filthy or polluted matter to municipal servants or to persons employed in the cleansing thereof or in the removal of such matter there from, and includes the air-space above such land;

"Hut"

(11) "hut" includes all latrines, urinals, out-houses and other subsidiary buildings on the same holding as a hut;

"The Magistrate"

(12) "the Magistrate" includes the District Magistrate, the Magistrate in charge of the subdivision in which a municipality is constituted and any magistrate subordinate to the District Magistrate to whom the District Magistrate has made over any of his duties under this Act;

"Market"

(13) "market" includes any place where persons periodically assemble for the sale of meat, butter, ghi, fish, fruit, vegetables or live-stock;

"Municipality."

(14) "municipality" means any local area declared by or under this Act to be a municipality;

"Occupier."

(15) "occupier" includes an owner in actual occupation of his own land or building;

"Offensive matter"

(16) "offensive matter" means dirt, dung, putrid or putrefying substances, and filth of any kind not included in the term "sewage;"

"Officer of the Commissioners"

(17) "officer of the Commissioners" means a person holding for the time being an office created or continued by or under this Act, but does not include a Municipal Commissioner or the member of a Committee or Joint Committee constituted under this Act;

"Owner"

(18) "owner" includes?

(a) every person who is entitled for the time being to receive any rent in respect of the land with regard to which the word is used, whether from the occupier or otherwise;

(b) a manager on behalf of any such person,

(d) a trustee for any such person:

Provided that no such manager, agent or trustee shall be liable to do anything required by this Act to be done by the owner, nor shall he be subject to any fine for omitting to do such thing, unless he has sufficient funds in his hands as such manager, agent or trustee to do such thing;

"Part of a building"

(19) "part of a building" includes any wall, under-ground room or passage, verandah, fixed platform, plinth, staircase or door-step attached to, or within the compound of an existing building or constructed on ground which is to be the site or compound of a projected building;

"Platform"

(20) "platform" means any structure which is placed on or covers or projects over any road or any open drain;

"Pony."

(21) "pony" means a horse not exceeding fourteen hands in height;

"Prescribed."

(22) "prescribed" means prescribed by rules made by the [Provincial Government][4] under this Act;

"Public place."

(23) "public place" means a space, not being private property, which is open to the use or enjoyment of the public, whether such space is vested in the Commissioners or not;

"Road."

(24) "road" means any road, bridge, footway, lane, square, court, alley or passage which the public, or any portion of the public, has a right to pass along, and includes, on both sides, the drains or gutters and the land up to the defined boundary of any abutting property; notwithstanding the projection over such land of any platform, verandah or other superstructure;

"Rubbish."

(25) "rubbish" means broken brick, mortar, broken glass, kitchen or stable refuse and refuse of any kind whatsoever not included in the term "offensive matter."

"Salaried servant of Government."

(26) "salaried servant of Government" means a whole-time [servant of the Crown][5] who receives his salary direct [from the Central or a Provincial Government][6], and includes a manager of an estate under the Court of Wards, but does not include an officer whose services have been lent [by any Government][7] to a local authority or a [retired servant of the Crown][8] in receipt of a pension;

"Servant of the Commissioners."

(27) "servant of the Commissioners" means any person in the pay and service of the Commissioners;

"Sewage."

(28) "sewage" means night-soil and other contents of latrines, urinals, cesspools, and drains, and includes polluted water from kitchens, sinks, bath-rooms, stables, cattle-sheds and other like places;

"The Commissioners."

(29) "the Commissioners" means the persons for the time being appointed or elected to conduct the affairs of any municipality under this Act;

"Vehicle."

(30) [9]["vehicle" means a wheeled conveyance, other than a motor car, capable of being used on a road and includes a tricycle, bicycle, a jinrickshaw and a shampani;]

"Motor car."

(31) [10]["motor car" means any vehicle propelled or which may be propelled on a road by electric or mechanical power, either entirely or partially;]

"Water for domestic purposes."

(32) "water for domestic purposes" shall not include water for cattle, or for horses, or for washing carriages, where the cattle, horses or carriages are kept for sale or hire, or by a common carrier, or water for any trade, manufacture or business, or for building purposes, or for watering gardens, or for fountains, or for any ornamental purpose; and

"Year."

(33) "year" means a year beginning on the first day of April or on such other date as may hereafter be fixed for any municipality by the [Provincial Government][11] by notification.

Section 4 - Declaration of intention to constitute or alter limits of municipality

The Creation of Municipalities

(1) (a) When the [Provincial Government][12]is satisfied that three-fourths of the adult male population of any town are engaged on pursuits other than agricultural and that such town contains not less than five thousand inhabitants, and an average number of not less than one thousand inhabitants to the square mile of the area of such town, the [Provincial Government][13] may declare its intention to constitute such town, together with or exclusive of any railway station, village, land or building in the vicinity of such town, a municipality, and to extend to it all or any of the provisions of this Act.

[14](b) When the [Provincial Government][15] is satisfied that any municipality, or any area in a municipality, does not fulfill the conditions specified in clause (a), or when the Commissioners at a meeting have made a recommendation in this behalf, the [Provincial Government]3 may declare its intention to withdraw such municipality from the operation of this Act, or to exclude such area from such municipality.

[16](c) When the Commissioners at a meeting have made a recommendation in this behalf, the [Provincial Government][17] may declare its intention to include within a municipality any area contiguous to the same, or to subdivide any municipality into two or more municipalities.

(d) When the Commissioners of each of the municipalities concerned at a meeting have made a recommendation in this behalf, the [Provincial Government][18] may declare its intention to unite two or more municipalities so as to form one municipality.

(2) Every declaration under this section shall be published in the Gazette, and in such other manner as the [Provincial Government][19] may direct.

(3) If any part of a town or local area affected by any declaration under this section is a cantonment or part of a cantonment, no declaration under this section shall be made * * * * *[20]

Section 5 - Consideration of objections

The [Provincial Government][21] shall take into consideration any objection submitted through the District Magistrate within six weeks from the date of the publication of a declaration under section 4, by any inhabitant of the town or area, or any rate-payer of the municipality concerned, and in the case of a declaration under clause (a) of sub-section (1) of the said section, by the district board of the district in which the town is situated.

Section 6 - Constitution abolition or alteration of limits of a municipality

The [Provincial Government][22] may thereupon, by notification,

(a) constitute the town or any specified part thereof a municipality, and extend to it all or any of the provisions of this Act, or

(b) withdraw the whole area comprised in the municipality from the operation of this Act, or

(d) subdivide the municipality into two or more municipalities, or units the municipalities, as the case may be.

Section 7 - Application of Act to a newly constituted municipality

(1) When a municipality is constituted under section 6, those provisions of this Act which are extended to it by the notification shall come into force accordingly, and the remaining provisions shall not apply to the municipality until extended thereto by notification.

(2) The [Provincial Government][25] may make rules for the guidance of the Commissioners and public officers in respect of matters governed by those provisions the operation of which is excluded by sub-section (1).

Section 8 - Application of Act and subsidiary orders in areas included within a municipality

When any local area is included in a municipality by a notification published under section 6, all the provisions of this Act and of any rules, by-laws, notifications, resolutions or orders made there under, which immediately before such inclusion were in force throughout such municipality, shall be deemed to apply to such area, unless the [Provincial Government][26] in and by the notification otherwise directs.

Section 9 - Continuance of Act and subsidiary orders in municipalities formed by subdivision

When any municipality is subdivided into two or more municipalities by a notification published under section 6, then, notwithstanding anything contained in other sections of this Act, all the provisions of this Act and of any rules, by-laws, notifications, resolutions, or orders made there under which, immediately before such subdivision were in force in any part of the original municipality, shall be deemed to be in the same part of the municipality formed by the subdivision, unless the [Provincial Government][27] in and by the notification otherwise directs.

Section 10 - Discontinuance of Act and subsidiary orders in municipalities withdrawn from Act, or in areas excluded

When the whole area comprised in a municipality is withdrawn from the operation of this Act, or when any part of such area is excluded from the municipality, by a notification published under section 6, this Act and all rules and by-laws made, orders, directions and notices issued and powers conferred there under shall cease to apply to such area or part, as the case may be

Section 11 - Power to exempt municipality from provisions of Act unsuited to it

(1) If the Commissioners at a meeting represent that any of the provisions of this Act are unsuited to the municipality, the [Provincial Government][28] may by notification, except the municipality or any part of it from the operation of any such provision, and thereupon the said provision shall not apply to such municipality or part until applied thereto by notification.

(2) While such exception as aforesaid remains in force the [Provincial Government][29] may, after considering the recommendations of the Commissioners in this behalf, make rules for the guidance of the Commissioners and public officers in respect of matters excepted from the operation of the said provisions.

Section 12 - Constitution and incorporation of Municipal Commissioners

The Municipal Commissioners

There shall be established for each municipality a body of Commissioners, who shall be a body corporate by the name of the Municipal Commissioners of the place by reference to which the municipality is known , having perpetual succession and a common seal, and may by that name sue and be sued

Section 13 - Number of Commissioners, and of elected and appointed Commissioners

(1) The [Provincial Government][30] shall by notification fix?

(a) the total number of Commissioners,

(b) the number of such Commissioners who shall be elected in the prescribed manner, and

(c) the number of such Commissioners who shall be appointed, and may, after considering the recommendation, if any, of the Commissioners at a meeting, by notification alter any number so fixed.

(2) The total number of Commissioners shall not be less than ten nor more than forty.

(3) The number of Commissioners to be elected shall not be less than four-fifths of the total number of Commissioners.

Section 14 - Appointment of Commissioners

(1) The [Provincial Government][31] shall appoint the number of Commissioners fixed in that behalf under clause (c) of sub-section (1) of section 13, and may, if the electorate in any municipality fails within the prescribed time to elect the number of Commissioners fixed in that behalf under clause (b) of that sub-section, appoint Commissioners to complete such number.

(2) The names of the Commissioners elected and appointed shall be published in the [Official Gazette][32].

Section 15 - Qualifications of voters

Election of Commissioners

(1) Every person shall be entitled to vote at an election of Municipal Commissioners who is registered as a voter.

(2) The following persons shall, if not subject to any of the disqualifications specified in section 16, be entitled to be registered as voters?

(a) every male person who has, within twelve months immediately preceding such date as may be fixed in this behalf by the Commissioners, paid in respect of any municipal taxes or fees imposed under this Act an aggregate sum of one and a half rupees or such lesser amount as may be fixed by the [Provincial Government][33] on the recommendation of the Commissioners at a meeting specially convened for the purpose;

(b) every male person who for a period of not less than twelve months immediately preceding the date fixed under clause (a) has been resident within the municipality and who has during twelve months immediately preceding such date paid or been assessed to income-tax;

(c) every person of either sex who for a period of not less than twelve months immediately preceding the date fixed under clause (a) has been resident within the municipality in any holding in respect of which there has been paid as taxes during twelve months immediately preceding such date an aggregate amount of one and a half rupees or such lesser amount as may be fixed by the [Provincial Government][34] on the recommendation of the Commissioners at a meeting specially convened for the purpose, and

(i) is a barrister, or

(ii) holds the certificate of a pleader, mukhtear, revenue agent or sub-overseer, or

(iii) holds a licence granted by any Government medical school to practice medicine, or

(iv) is a matriculate of any university, or

(v) has passed the Sanskrit Title or Madrasa examination held under the authority of Government, or

(vi) is a retired, pensioned or discharged officer, non-commissioned officer or soldier, of His Majesty's regular forces.

Section 16 - Disqualifications of voters

A person shall not be entitled to vote at an election of Municipal Commissioners in any municipality, who--

(a) has not attained the age of twenty-one years;

(b) is not a British subject or the subject of any State in India:

Provided that the [Provincial Government][35] may, * * *[36], exempt from this disqualification any alien or class of aliens;

(d) is an undischarged insolvent.

Section 17 - Qualifications for election as Commissioner

A person shall not be qualified for election to be a Commissioner of a municipality unless be is entitled to vote at the election of Commissioners of such municipality.

Section 18 - Formation of wards

(1) For the purpose of election of Commissioners of any municipality, the [Provincial Government][37] may by notification?

(i) divide the municipality into wards, and

(ii) determine the number of Commissioners to be elected for each such ward.

(2) The [Provincial Government][38] may after considering the recommendation, if any, of the Commissioners at a meeting alter and revise the division into wards and the number of Commissioners to be elected for each ward.

Section 19 - Power to make rules to regulate elections

For the purpose of election of Commissioners, the [Provincial Government][39] may, with respect to municipalities generally or to any municipality or class of municipalities in particular, make such rules[40], consistent with this Act, as it may think fit, to regulate and determine--

(1) the registration of voters;

(2) the dates, times and mode of holding elections;

(3) the authority which shall decide disputes arising under any rules made under this section; and

(4) any other matter relating to elections in respect of which this Act makes no provision or insufficient provision and provision is, in the opinion of the [Provincial Government][41], necessary.

Section 20 - Election of Chairman

Chairman, Vice-Chairman and President

(1) Save as is otherwise provided in this Act, the Commissioners at a meeting shall elect by name one of their number or some person qualified to be of their number to be Chairman; provided that no salaried servant of Government shall vote in the election or be eligible for election.

(2) Such election shall take place within twenty-one days from the date of the publication of the names of the Commissioners in the [Official Gazette][42] under section 14(2), or in the case of a vacancy due to any other cause than the expiry of the term of office of the Chairman, within twenty-one days from the date of occurrence of the vacancy.

Section 21 - Cases in which the Provincial Government may appoint a Chairman

In any municipality in which section 20 is not in force, or in which the Commissioners have failed to elect a Chairman within the aforesaid period of twenty-one days, the [Provincial Government][43]may appoint[44] a Chairman.

Section 22 - Status of elected or appointed Chairman who is not a Commissioner of the municipality

Notwithstanding anything contained in sections 13 and 14 every Chairman elected or appointed under section 20 or 21, if not already a Commissioner of the municipality of which he has been elected or appointed Chairman, shall, from the date of his election or appointment, during the term of his office enjoy all the rights and privileges, and be subject to all the liabilities and disabilities, of a Commissioner of the municipality to which such election or appointment relates.

Section 23 - Election of Vice-Chairman

The Commissioners at a meeting shall elect one of their own number not being a salaried servant of Government to be Vice Chairman.

Section 24 - Powers of Chairman

The Chairman shall, for the transaction of the business connected with this Act, or for the purpose of making any order authorized thereby, exercise all the powers vested by this Act in the Commissioners:

Provided that the Chairman shall not act in opposition to, or in contravention of, any resolution of the Commissioners at a meeting, or exercise any power which is directed to be exercised by the Commissioners at a meeting.

Section 25 - Delegation of duties and powers to Vice-Chairman or other Commissioner

The Chairman may, with the approval of the Commissioners at a meeting, delegate to the Vice-Chairman or to any other Commissioner all or any of the duties and powers of a Chairman as defined in this Act, and may at any time with the like approval withdraw or modify the same:

Provided that nothing done by the Vice-Chairman which might have been done under the authority of a delegation from the Chairman, shall be invalid for want of or defect in such delegation if it be done with the express or implied consent of the Chairman and subsequently approved by the Commissioners at a meeting.

Section 26 - Duties of Vice-Chairman

A Vice-Chairman shall--

(a) during the vacancy in the office of Chairman or the incapacity or temporary absence of the Chairman, perform any of the duties and, when occasion arises, exercise any of the powers of the Chairman; and

(b) at any time perform any duty and exercise, when occasion arises, any power delegated to him by the Chairman under section 25.

Section 27 - Grant of leave to Chairman and Vice-Chairman

The Commissioners at a meeting may grant leave of absence to their Chairman or Vice-Chairman for any period not exceeding three months in any one year.

Section 28 - Election of President

The Commissioners at a meeting shall elect one of their own number to be President; provided that the [Provincial Government][45] may by notification except[46] any municipality from the operation of this section.

Section 29 - Tenure of office of Chairman, Vice-Chairman, President and Commissioners

Tenure of Office, Resignation and, Removal

(1) Save as otherwise provided in this Act?

(a) an elected Commissioner shall hold office for [five years][47] commencing from the date of the general election of Commissioners in the municipality;

(b) a Commissioner appointed under section 14 shall hold office for [five years][48] or for such shorter period as may be specified in the order appointing him, and such appointment shall be deemed to have been made on the date of the aforesaid general election;

(c) a Chairman, whether elected or appointed, a Vice-Chairman and a President, if any, shall hold office for [five years][49] from the date of his election or appointment, as the case may be, or for the residue of the term of office of the Commissioners whichever may be less.

(2) The abovementioned term shall be held to include any period which may elapse between its expiry and the date of the first meeting of the body of Commissioners newly elected and appointed.

(3) A person ceasing to be Commissioner or to be Chairman, Vice-Chairman or President by reason of the expiry of his term of office shall, if otherwise qualified, be eligible for re-election or reappointment.

(4) [50][Notwithstanding anything contained in sub-section (1) and subject to the saving mentioned therein, the Provincial Government may, by notification, extend the term of office of the Commissioners and consequently of the Chairman and Vice-Chairman of any Municipality holding office at the commencement of the Bihar and Orissa Municipal (Orissa Amendment) Act, 1949, for such period as they may deem fit.]

Section 30 - Filling of vacancies and tenure of office of person filling vacancy

(1) If any Commissioner, Chairman, Vice-Chairman or President is, by reason of his death, resignation or removal or otherwise, unable to complete his full term of office, or if a Chairman or Vice-Chairman avails himself of leave granted under section 27, the vacancy so caused shall be filled by the election or appointment, as the case may be, of another person; and the person so elected or appointed shall fill such vacancy for the unexpired remainder of the term for which such Commissioner, Chairman, Vice-Chairman or President would otherwise have continued in office or during his absence on leave, as the case may be.

(2) The provisions of sub-sections (1) and (2) of section 20 shall apply to the election of a Chairman under this section.

Section 31 - Ex-officio appointment

If a Chairman or Commissioner is appointed by official designation, the person for the time being holding the office shall be a Chairman or a Commissioner, as the case may be.

Section 32 - Vacation of office of Chairman, Vice-Chairman and President after general election

(1) Notwithstanding anything contained in section 29, the Chairman, the Vice-Chairman and the President, if any, of a municipality shall be deemed to vacate office at the meeting of the Commissioners newly elected and appointed held under the provisions of sub-section (2) of section 20.

(2) The Commissioners at such meeting shall immediately proceed?

(a) to elect a Chairman,

(b) to elect a Vice-Chairman, and

Provided that if in any municipality section 20 is not in force, or if the Commissioners fail to elect a Chairman, the Chairman shall continue in office until a new Chairman is appointed.

Section 33 - Resignation of Chairman, Vice-Chairman, President or Commissioner

(1) An appointed Chairman of a municipality may resign by notifying in writing his intention to do so to the [Provincial Government][51], and on such resignation being accepted shall be deemed to have vacated his office.

(2) An elected Chairman may resign by laying notice in writing of his intention to do so before the Commissioners at a meeting.

(3) A Vice-Chairman, a President or a Commissioner may resign by notifying his intention to do so to the Chairman who shall forthwith lay such notice before the Commissioners at a meeting.

(4) On a resignation under sub-section (2) or (3) being accepted by the Commissioners at a meeting, the Chairman, Vice-Chairman, President or Commissioner, as the case may be, shall be deemed to have vacated his office.

(5) When a salaried servant of Government, who is a Commissioner is granted leave for a period exceeding three months, or is transferred from the district in which the municipality is situated, he shall be deemed to have vacated his office of Commissioner on the date of his departure on leave or transfer.

Section 34 - Removal of Chairman and Vice-Chairman

A Chairman appointed under section 21 or elected under section 20 or 30 or a Vice-Chairman may at any time be removed from his office by a resolution of the Commissioners in favour of which not less than two-thirds of the whole number of the Commissioners have given their votes at a meeting specially convened for the purpose.

Section 35 - Removal of Commissioners

(1) The [Provincial Government][52] may remove any Commissioner elected or appointed under this Act, if such Commissioner is guilty of misconduct in the discharge of his duties, or if he is convicted of any such offence, or subjected by a criminal court to any such order, as implies moral turpitude which in the opinion of the [Provincial Government][53] unfits him to be a Commissioner and if a resolution recommending his removal has been supported by not less than two-thirds of the whole number of Commissioners at a meeting specially convened for the purpose.

(2) The [Provincial Government][54] may remove any Commissioner?

(a) if he refuses to act or becomes incapable of acting, or is declared insolvent; or

(b) if he absents himself from four consecutive meetings of the Commissioners without having previously obtained permission from the Commissioners at a meeting; or

(c) if, in the judgment of the [Provincial Government][55] to be recorded in writing, he has become disqualified to continue in office under section 55; or

(d) if he, being a legal practitioner, acts or appears in any suit or other proceeding on behalf of any other person against the Commissioners, or acts or appears on behalf of any other person in any criminal proceeding instituted by or on behalf of the Commissioners.

(3) If three-fourths of the registered electors of any ward submit a representation to the [Provincial Government][56] alleging that any Commissioner representing the ward is unfit to continue in office, the [Provincial Government],[57] after making such enquiry as it may think fit, may remove the Commissioner; provided that no Commissioner shall be so removed unless he has held office for a period of one year from the date of his election.

(4) All acts and proceedings of any Commissioner removed undo this section shall, if done previously to such removal, be valid and effectual to all intents and purposes.

Section 36 - Effect of removal of a Commissioner

(1) A Commissioner who has been removed from his office under sub-section (1) or under clause (a) of sub-section (2) of section 35 shall not be elected or re-elected a Commissioner without the consent of the [Provincial Government][58].

Removal of Chairman and Vice-Chairman.

(2) A Commissioner who has been removed from his office in any municipality under clause (b) of sub-section (2) of section 35 shall not be elected or re-elected a Commissioner of that municipality within a period of three years from the date of his, removal.

Section 37 - Scale of establishment and appointment of officers and servants

(1) The Commissioners at a meeting may, subject to the provisions of this Act and the rules made there under, from time to time determine what officers and servants of the Commissioners are necessary for the municipality, and shall fix the salaries and leave allowances to be paid and granted to such officers and servants.

(2) Subject to the scale of establishment decided upon by the Commissioners under sub-section (1), the Chairman shall have power to appoint such persons as he may think fit, and from time to time to remove such persons and appoint others in their place

Provided that--

(i) a person shall not be appointed to an office the salary of which is fifty rupees per mensem or more without the sanction of the Commissioners at a meeting, and that an officer or servant whose salary is more than twenty rupees per mensem shall not be dismissed without such sanction;

(ii) the creation of any appointment the maximum pay of which is one hundred rupees or more per mensem, and the increase of the maximum pay of a sanctioned post to an amount; exceeding one hundred rupees per mensem shall be subject to the sanction of the [Provincial Government][59].

[Explanation--"Pay" includes any (special or personal pay or any allowance other than a travelling allowance).]

Section 38 - Power to frame rules for pensions and gratuities or for the creation of a provident or annuity fund

(1) The Commissioners at a meeting specially convened for the purpose, by a resolution in favour of which not less than two-thirds of the Commissioners present at such meeting shall have voted may, subject to the approval of the [Provincial Government][60], make rules for?

(a) the granting of pensions and gratuities out of the municipal fund; or

(b) the creation and management of a provident or annuity fund, for compelling contribution thereto on the part of their officers and servants, and for supplementing such contribution but of the municipal fund.

(2) The Commissioners at a meeting may from time to time in accordance with such rules?

(i) grant pensions or gratuities, or grant allowances or annuities out of such provident or annuity fund to any of their officers, or servants, as they may think fit;

(ii) if they think fit, grant a pension or gratuity to any member of the family of any of their officers or servants who has died from disease or injury contracted in the discharge of a duty which was attended with extraordinary bodily risk.

Section 39 - Pension and dismissal in case of Government servants employed by the Commissioners

(1) The Commissioners shall contribute to the pension, gratuities and leave allowances of any servant whose services are lent or transferred by Government to the Commissioners.

(2) Such contribution shall be to the extent fixed by Government.

(3) The Commissioners shall not, without the assent of Government, dispense with the services of any servant described in subsection (1) unless they have given Government at least three months' notice.

(4) in this section " Government" means the Government of India or any [Provincial Government][61].

Section 40 - Notice to be given by mehters of intention to withdraw from service

(1) A mehter or other servant of the Commissioners employed to remove or deal with sewage, offensive matter or rubbish shall not withdraw from his duties without the permission of the Commissioners, unless he has given notice in writing not less than one month previously of his intention so to withdraw.

(2) Any mehter or other such person who withdraws from his duties without giving such notice as aforesaid shall be liable to rigorous imprisonment for a term not exceeding one month, and shall forfeit all salary which may be due to him.

Section 41 - Penalty on officers, etc., taking unauthorized fees

If any person employed under this Act (not being a public servant within the meaning of section 21 of the Indian Penal Code (XLV of 1860)) accepts or obtains, or agrees to accept or attempts to obtain, from any person for himself or for any other person, any gratification whatever other than legal remuneration, as a reward for doing or forbearing to do any official act, or for showing or forbearing to show in the exercise of his official functions favour or disfavour to any person, or for rendering, or attempting to render any service or disservice to any person with the Commissioners or with any public servant or with [any Government][62] in the discharge of his official duties, he shall be punished with imprisonment, either simple or rigorous, as provided in section 53 of the Indian Penal Code (XLV of 1860), for a term which may extend to three years, or with a fine not exceeding five thousand rupees, or with both.

Section 42 - Power to make rules

(1) The Commissioners at a meeting may make rules consistent with this Act and subject to the approval of the [Provincial Government][63] as to?

(a) the duties, appointment, leave, fining, suspension and removal of officers and servants of the Commissioners; and

(b) the nature and amount of security to be furnished by different classes of officers or servants of the Commissioners for the proper discharge of their duties.

(2) The [Provincial Government][64] may make rules[65] consistent with this Act to prescribe the qualifications of candidates for employment by the Commissioners, and to declare what circumstances shall be a disqualification for continuance of such employment.

Section 43 - Ordinary meetings

Conduct of Business

(1) The Commissioners shall meet for the transaction of business (if there be any business to be transacted) at their office, or at some other convenient place, at least once in every month, and as often as a meeting shall be called by the Chairman, or, in his absence, by the Vice-Chairman.

(2) If there be no business to be laid before the Commissioners at any monthly meeting, the Chairman shall, instead of calling the meeting, give notice of the fact to each Commissioner three days before the date which is appointed for the monthly meeting.

Section 44 - Meeting on requisition by Commissioners

(1) The Chairman, or, in his absence, the Vice-Chairman, shall call a special meeting on a requisition signed by not less than three of the Commissioners.

(2) If the Chairman or the Vice-Chairman fails to call a special meeting within fifteen days after any such requisition has been made, the meeting may be called by the persons who signed the requisition.

Section 45 - President at meetings

(1) The President, if any, shall preside at every meeting, and, in the absence of the President, the Commissioners shall choose some one of their number other than the Chairman or Vice-Chairman to preside.

(2) In any municipality which has been excepted from the operation of section 28 the Chairman, or in his absence the Vice-Chairman, or in the absence of both the Chairman and the Vice-Chairman, a Commissioner elected at the meeting shall preside.

(3) Notwithstanding anything contained in sub-section (1) or (2), no one who is a candidate for election to the office of Chairman, Vice-Chairman or President shall preside at a meeting at which an election to such office takes place.

Section 46 - Decision of questions and casting vote

(1) All questions which may come before the Commissioners at a meeting shall be decided by a majority of votes, save as is otherwise provided in this Act.

(2) In case of equality of votes, the president of the meeting shall have a second or casting vote.

Section 47 - Quorum and adjournment for want thereof

(1) We business shall be transacted at any meeting of the Commissioners unless such meeting has been called by the Chairman or Vice-Chairman or under section 44 by persons signing a requisition, nor unless a quorum be present.

(2) A quorum shall be in any municipality in which the Commissioners are more than fifteen, five; and in any other municipality a number being not less than one-third of the entire number of Commissioners:

Provided that the quorum for all business on which salaried servants of Government are under the provisions of this Act prohibited from voting, shall be exclusive of such salaried servants.

(3) If at the time appointed for a meeting, or within half an hour thereafter, a quorum is not present, the meeting shall stand adjourned to some future day to be appointed by the president of the meeting, and three days notice of such adjourned meeting shall be given. The members present at such adjourned meeting shall form a quorum whatever their number may be.

Section 48 - Minutes of proceedings

(1) Minutes of the proceedings of all meetings of the Commissioners shall be entered in a book to be kept for the purpose, and shall be signed by the president of the meeting and such book shall be open to the inspection of the tax payers.

(2) A copy of the minutes of the proceedings of all meetings of the Commissioners shall be forthwith forwarded by the Commissioners to the [Provincial Government][66] or to such authority as the [Provincial Government][67] may direct.

Section 49 - Committees

Committees

(1) The Commissioners at a meeting may appoint Committees to assist them in the discharge of the duties devolving upon them under this Act, within the whole or any portion of the municipality, in regard to all or any of the following subjects, namely?

(a) finance,

(b) public healthy

(d) education,

(e) hospitals and dispensaries, and

(f) any other special subject relating to the purposes of this Act.

(2) The Commissioners at a meeting may delegate to any such Committee any of their powers and duties or withdraw all or any of the powers and duties so delegated.

(3) Each such Committee) shall, in the performance of the duties and in the exercise of the powers delegated to it, be liable to all the obligations imposed by this Act on Commissioners in respect of such duties and powers.

(4) All the proceedings of any such Committee shall be subject to confirmation by the Commissioners at a meeting, unless the Commissioners at a meeting in delegating such powers and duties direct that its decision shall be final.

Section 50 - Constitution of Committees

(1) A Committee shall consist of not less than three nor more than six Commissioners and of any person of either sex who is not a Commissioner but who may, in the opinion of the Commissioners, possess special qualifications for serving on such Committee:

Provided that the number of persons appointed on any Committee who are not Commissioners shall not exceed one-third of the total number of the members of such Committee.

(2) All the provisions of this Act relating to the duties, powers, liabilities, disqualifications and disabilities of Commissioners shall be applicable, so far as may be, to such persons.

Section 51 - Formation of Joint-Committees

Joint Committees

(1) The Commissioners of any municipality at a meeting may, and when so required by the [Provincial Government][68] shall, join with any other local authority in constituting out of their respective bodies a Joint-Committee for any purpose in which they are jointly interested, and in delegating to any such Joint-Committee any power which might be exercised by the Commissioners or any of the local authorities concerned.

(2) Such Joint-Committee may, subject to the approval of the [Provincial Government][69], from time to time frame rules as to the proceedings of any such Joint-Committee, and as to the conduct of correspondence relating to the purpose for which such Joint-Committee is constituted.

Section 52 - Power to make rules as to election of Chairman, Vice-Chairman and President and business of Commissioners and Committees

Rules of Business

The Commissioners at a meeting shall make rules consistent with this Act and subject to the approval of the [Provincial Government][70]as to all or any of the following matters:--

(a) the manner of election of the Chairman, Vice-Chairman and President;

(b) the time and place of their meetings, the business to be transacted at meetings, and the manner in which notice of meetings shall be given;

(c) the conduct of proceedings at meetings, the due record of all dissents and discussions, and the adjournment of meetings;

(d) the custody of the common seal;

(e) the division of duties among the Commissioners and the powers to be exercised by members to whom particular duties are assigned; and

(f) the manner of appointment of Committees and Joint-Committees and of their Chairman and the regulation and conduct of their business.

Section 53 - Personal liabilities of Commissioners

Liabilities and Disabilities of Commissioners

(1) No Commissioner shall be personally liable for any contract made, or expense incurred, by or on behalf of the Commissioners.

(2) Every Commissioner shall be personally liable for any willful misapplication of money entrusted to the Commissioners to which he shall knowingly have been a party, and he shall be liable to be sued for the same.

Section 54 - Commissioners not to be remunerated

Except as provided in section 55 a Commissioner shall not be allowed any remuneration from the municipal fund except with the sanction of the [Provincial Government][71].

Section 55 - Penalty on Commissioner acquiring interest in contract, etc

Any Commissioner who, otherwise than with the sanction of the [Provincial Government][72], knowingly acquires or continues to have, directly or indirectly, by himself or his partner, any share or interest in any contract or employment with, by or on behalf of the Commissioners, or holds any office of profit under the said Commissioners, shall thereby become disqualified to continue in office as a Commissioner and shall be liable to a fine not exceeding five hundred rupees:

Provided that a Commissioner shall not be so disqualified or liable by reason only of his having a share or interest in--

(a) a contract entered into between the Commissioners and any incorporated or registered company of which such Commissioner is a member or shareholder; or

(b) any lease, purchase or sale of land, or any agreement for the same; or

(d) any newspaper in which any advertisement relating to the affairs of the municipality is inserted;But no such Commissioner shall act as Commissioner or member of a Committee, or take part in any proceedings relating to any matter in which he has a share or interest as described in this proviso.

Section 56 - Commissioners disqualified from voting on certain questions

A Commissioner or member of a Committee shall not vote on any matter affecting his own conduct or pecuniary interest, or on any question which regards exclusively the assessment of himself, or the valuation of-any property in respect of which he is directly or indirectly in any way interested, or of any property of or for which he is manager or agent, or his liability to any tax.

Section 57 - Presumption and savings

Validity of Act a and Proceedings

(1) No act of the Commissioners or of a Committee or Joint-Committee shall be deemed to be invalid only by reason of the existence of a vacancy in any such body.

(2) Accidental omission to serve notice of a meeting on any Commissioner or member of a Committee or Joint-Committee shall pot affect the validity of any such meeting.

Section 58 - Property

Municipal Property

All property within the municipality of the nature hereinafter in this section specified, other than private property or property maintained [by any Government]1 or another local authority, shall vest in and belong to the Commissioners, and shall, with all other property of what nature or kind so ever which may become vested in the Commissioners, be under their direction, management and control, that is to say--

(a) all roads, including the soil, the pavements, stones and other materials thereof, and all drains, bridges, trees, erections, materials, implements and other things provided for such roads;

(b) all channels, water-courses, springs, tanks, ghats, reservoirs, cisterns, wells, aqueducts, conduits, tunnels, pipes, pumps and other waterworks whether made, laid or erected at the cost of the Commissioners or otherwise, and all bridges, buildings, engines, works, materials and things connected therewith, or appertaining thereto, and also any adjacent land appertaining to any such tank;

(d) all sewage, rubbish and offensive matter collected by the Commissioners from roads, latrines, urinals, sewers, cesspools and other places;

(e) all lamps, lamp posts and apparatus connected therewith or appertaining thereto; and

(f) all buildings erected by Commissioners and all land, buildings or other property transferred to the Commissioners [by any Government][73] or acquired by gift, purchase or otherwise for local public purposes.

Section 59 - Power to exclude road, bridge or drain from Act

The [Provincial Government][74] may, from time to time, by notification[75] exclude any road, bridge, or drain from the operation of this Act or of any specified section of this Act and may cancel such notification wholly or in part:

Provided that if the cost of the construction of the work shall have been paid from the municipal fund such work shall not be excluded from the operation of this Act, or of any specified section of this Act, without the consent of the Commissioners at a meeting.

Section 60 - Transfer of certain public institutions to the Commissioners

(1) Any hospital, dispensary, school, rest-house, ghat or market within a municipality," not being private property or the property of a religious institution or society, and all medicines, furniture and other articles appurtenant thereto, not being such property, may by order[76] of the [Provincial Government][77] duly published on the spot, be vested in the Commissioners of the municipality; and thereupon all endowments or funds belonging thereto shall be transferred to, and vested in, such Commissioners as trustees for the purposes to which such endowments and funds were lawfully applicable at the time of such transfer:

Provided that no such order shall be published until one month after notice of the intention to transfer such property shall have been published in the [Official Gazette][78], and within the municipality in the vernacular language of the district.

(2) If the Commissioners at a meeting held within one month after publication of the notice mentioned in sub-section (1), object to the transfer to themselves of any hospital, dispensary, school, rest-house, ghat or market on the ground that their funds cannot bear the charge, then such transfer shall not be made save under such conditions as the Commissioners at a meeting may agree to accept.

Section 61 - Transfer of private roads, etc., to Commissioners

The Commissioners at a meeting may agree with the person in whom the property in any road, bridge, tank, ghat, well, channel or drain is vested to take over the property therein or the control thereof, and after such agreement may declare by notice in writing, put up thereon or near thereto, that such road, bridge, tank, ghat, well, channel or drain has been transferred to the Commissioners.

Thereupon the property therein, or the control thereof, as the case may be, shall vest in the Commissioners, and such road, bridge, tank, ghat, well, channel or drain shall thenceforth be repaired and maintained out of the municipal fund.

Section 62 - Power to purchase, lease and sell lands

Power to purchase, sell, lease or exchange

The Commissioners at a meeting may purchase or take on lease any land for the purposes of this Act, and may sell lease, exchange or otherwise dispose of any land not required for such purposes or which has been acquired by them for the purpose of being leased.

Section 63 - Acquisition of land

Power to acquire Property

When any land is required for the purposes of this Act, or for the recoupment of the cost of carrying out any such purpose, the Provincial Government,][79] may, at the request of the Commissioner at a meeting, proceed to acquire it under the provisions of the Land Acquisition Act, 1894 (I of 1894)[80]; and on payment by the Commissioners of the compensation awarded under that Act, and of any other charges incurred in acquiring that land, the land shall vest in the Commissioners.

Section 64 - Execution of contracts

Contracts

(1) The Commissioners may enter into and perform any contract necessary for the purposes of this Act.

(2) Every contract made on behalf of the Commissioners in respect of any sum exceeding five hundred rupees, or which shall involve a value exceeding five hundred rupees, shall be sanctioned by the Commissioners at a meeting, and shall be in writing, and signed by at least two of the Commissioners, one of whom shall be the Chairman or Vice-Chairman, and shall be scaled with the common seal of the Commissioners.

(3) Unless so executed, such contract shall not be binding on the Commissioners.

Section 65 - Municipal fund

The Municipal Fund

(1) There shall be constituted for each municipality a fund to be called the municipal fund and there shall be placed to the credit thereof?

(a) all sums received by or on behalf of the Commissioners under this Act or, otherwise;

(b) [81]* * * * *

(c) the balance, if any, standing at the credit of the municipal fund of the municipality at the commencement of this Act.

(2) Nothing in this section shall affect any obligation of the Commissioners arising from a trust legally imposed upon or accepted by them.

Section 66 - Custody of the municipal fund

Unless the [Provincial Government][82] otherwise directs, all sums received on account of the municipal fund shall be paid into a Government treasury, or into any bank or branch bank used as a Government treasury in or near to the municipality, and shall be credited to an account to be called the account of the municipality to which they belong:

Provided that the Commissioners may invest any moneys not required for immediate use either in Government securities or in any other form of security which may be approved of by the [Provincial Government][83].

Section 67 - Priority of payments on account of trust, loans and establishment

Except as is otherwise provided in this Act, the Commissioners shall set apart and apply annually out of the municipal fund--

(a) firstly, the liabilities and obligations arising from a trust legally imposed upon or accepted by the Commissioners;

(b) secondly, such sum as may be required for the repayment of, and the payment of interest on, any loan incurred under the provisions of the Local Authorities Loans Act, 1914 (IX of 1914),[84]

(c) thirdly, such sum as they are by this Act required to provide for payment of the salaries and allowances of their own establishment, including such contributions as are referred to in section 39.

Section 68 - Purposes to which municipal fund is applicable

(1) Subject to the charges specified in section 67 the Commissioners at a meeting shall, as far as the municipal fund[85] permits, from time to time cause roads, bridges, tanks, ghats, wells, channels, drains, latrines and urinals, being the property of the Commissioners, to be maintained and repaired, and the municipality to be cleansed;and may, except as is otherwise provided in this Act, and subject to the prescribed restrictions, apply the municipal fund to any of the following purposes within the municipality, that is to say,--

(i) the construction, maintenance and improvement of roads, tramways, bridges, squares, garden tanks, ghats, wells, channels, drains, latrines and urinals;

(ii) [86][the establishment, maintenance and extension of a drainage or sewerage system;]

(iii) the supply of water and the lighting and watering of roads;

(iv) the acquiring and keeping of open spaces for the promotion of physical exercise and education;

(v) the planting and preservation of trees;

(vi) the erection and maintenance of offices and other buildings required for municipal purposes;

(vii) the erection and maintenance of model dwelling houses;

(viii) the construction, establishment and maintenance of schools, and of hostels to be used in connection with schools, either wholly or by means of grants-in-aid;

(ix) the establishment of scholarships;

(x) the construction, establishment and maintenance of hospitals, dispensaries, leper asylums, sarais, poor-houses and dharmsalas, either wholly or by means of grants-in-aid;

(xi) the employment of vaccinators and the promotion of vaccination;

(xii) the employment of health officers, sanitary inspectors, female medical practitioners and midwives.;

(xiii) the prevention of the spread of epidemic diseases;

(xiv) the construction, establishment and maintenance of veterinary dispensaries, the employment of veterinary practitioners and the appointment and payment of persons possessing the prescribed qualifications to prevent and treat diseases of horses, cattle and other animals;

(xv) the improvement of the breed of horses and cattle and the breeding of mules;

(xvi) the payment of rewards for the destruction of noxious animals or diseased or unclaimed dogs;

(xvii) the establishment and maintenance of a municipal market, or the taking of a market on lease;

(xviii) the establishment and maintenance of dairies and the improvement of the milk supply;

(xix) the establishment and maintenance of free libraries:

(xx) the maintenance of a fire brigade;

(xxi) the holding of fairs and industrial exhibitions;

(xxii) the giving of relief, and the establishment of relief works, in time of scarcity or any general calamity;

(xxiii) the payment of compensation to any person sustaining any damage by reason of the exercise of any of the powers conferred by this Act;

(xxiv) the payment to an officer or servant of the Commissioners of a bonus for good work done or of compensation for loss incurred in the execution of his duty;

(xxv)the payment of advances to an officer or servant of the Commissioners for the purchase of means of conveyance, or for the purpose of enabling him to acquire and construct a residence for himself;

(xxvi) the provision and maintenance of public trams and omnibuses and other means of locomotion; and

(xxvii) all acts and things which are necessary for carrying out the purposes of this Act, or which are likely to promote the safety, health, welfare or convenience of the inhabitants, or expenditure whereon may be declared by the Commissioners, with the sanction of the [Provincial Government][87], to be an appropriate charge on the municipal fund.

(2) The Commissioners may do all things, not being inconsistent with this Act, which may be necessary to carry out the purposes of this section.

Section 69 - Restriction on application of moneys received for certain purposes

Notwithstanding anything contained in section 68--

(1) all moneys collected, received or recovered by the Commissioners, whether as taxes, fines or otherwise, or for the execution of works, for, or in any respect relating to,--

(i) the water-supply,

(ii) the lighting system, *[88]

(iii) the cleansing of private and public latrines, urinals and cesspools and the provision and maintenance of public latrines and urinals, [and][89]

(iv) [90][the drainage or sewerage system,]shall, after deduction of such proportionate share of the cost of collection and supervision as the Commissioners at a meeting may fix, be applied in defraying the expenses respectively?

(v) of making, extending or maintaining the water-supply,

(vi) of making, extending or maintaining the lighting system,*[91]

(vii) of cleansing private and public latrines, urinals and cesspools, and of providing, extending, or maintaining public latrines and urinals, [and][92]

(viii) [93][of making, extending or maintaining the drainage or sewerage system] and in repaying or paying interest on debts incurred in connection with the said purposes respectively:

[94][Provided that, in any area in which a sewerage system has been established in execution of a scheme sanctioned under Chapter IX and a drainage tax has been imposed, all moneys referred to in clause (1) relating to sub-clauses (iii) and (iv) shall be applied to the objects described in sub-clauses (c) and (d);]

(2) money which has been received by the Commissioners for any specific object shall not' be expended on any other object.

Section 70 - Expenditure outside the municipality

With the consent of two-thirds of the Commissioners obtained in writing, and with the sanction of the [Provincial Government][95], the Commissioners may contribute a portion of the municipal fund towards the expenses incurred in any other municipality or elsewhere for any of the purposes mentioned in section 68, sub-section (1), or towards the salary of any officer of another authority whose services are employed by them; and also towards the expenses of making, maintaining and repairing any work for the improvement of a river or harbour, by whomsoever such work may be done;But no contribution shall be made under this section to any work unless the same is calculated to benefit the inhabitants of the contributing municipality.

Section 71 - Preparation of budget estimates

Budget Estimates

(1) The Commissioners at a meeting held at least two months before the close of the year, shall prepare in detail budget estimates showing the probable receipts and expenditure during the ensuing year and the objects in respect of which it is proposed to incur such expenditure.

(2) In such estimates the Commissioners shall among other things?

(a) provide for the payment, as they fall due, of all installments of principal and interest for which the Commissioners may be liable in respect of loans contracted by them,

(b) make adequate and suitable provision for such services as may be required for the several duties imposed by this Act, and

(c) provide for a cash balance at the end of the year of such amount as the [Provincial Government][96]may from time to time determine with reference to municipalities generally or to any municipality or class of municipalities in particular.

Section 72 - Publication of budget estimates

(1) Copies of the budget estimates and translations thereof in the vernacular of the district shall be lodged in the office of the Commissioners.

(2) During fourteen days after the said copies and translations have been so lodged in the said office, of which due notice shall be locally published, they shall be open to inspection at all reasonable times by any tax-payer of such municipality who may desire to inspect them.

(3) Any written suggestion which may be deposited in the office of the Commissioners shall be laid before them for consideration at the next meeting.

Section 73 - Sanction to budget estimates

(1) After the expiration of the said fourteen days and after such revision as may appear requisite, the Commissioners at a meeting shall sanction the estimates.

(2) Copies of the estimates as sanctioned shall be submitted forthwith to the [Provincial Government][97], or to such authority as the [Provincial Government][98] may direct.

Section 74 - Revision of budget estimates of expenditure

The Commissioners at a meeting may, from time to time, revise any estimate, of expenditure with the view of providing for any modifications which they may deem it advisable to make in the appropriation of the amount at their disposal, and such revised estimate shall be published and submitted in the manner hereinbefore specified.

Section 75 - Disbursement of expenditure sanctioned in budget estimates

(1) After the budget estimates of the municipality for the year have been sanctioned under section 73, the Commissioners at a meeting may, subject to the prescribed restrictions, from time to time, by a general or a special resolution, authorize the expenditure of any sum provided in such estimates, or any part of such sum, for the purpose to which it has been assigned in such estimates.

(2) No order for the payment of money from the municipal fund shall issue unless the expenditure thereof has been authorized by the Commissioners as provided in sub-section (1).

Section 76 - Expenditure not provided for in the budget estimates

When the budget estimates have been sanctioned, the Commissioners shall not incur any expenditure under any of the heads of the said estimates in excess of the amount sanctioned under that head without making a provision for such excess by a revision of the budget estimates in the manner specified in section 74.

Section 77 - Power of Provincial Government in case of indebted municipalities

When in the opinion of the [Provincial Government][99] any municipality is in such a condition of indebtedness as to make control over its budget estimates desirable, the [Provincial Government][100] may, after giving notice to the Commissioners and considering any explanation that may be submitted by them within the time specified in the notice, by order declaring that such is the case, direct that they shall be subject to its sanction and that their revision under section 74 shall be subject to like sanction.

Section 78 - Power of Provincial Government, if work estimated to cost more than ten thousand rupees

If any work is estimated to cost more than ten thousand rupees, the [Provincial Government][101] may require the plans and estimates of such work to be submitted for its approval before such work is commenced; and may require statement of the progress and completion of such work, with accounts of the expenditure on the same, to be submitted from time to time; in such form as it may prescribe, for its approval.

Section 79 - Apportionment and disposal of municipal property upon a subdivision or union of municipalities

Disposal of Municipal Fund and Property on subdivision, union or withdrawal of Municipalities When two or more municipalities are united or a municipality is sub-divided by a notification published under section 6, the municipal funds or fund, and all property vested in the Commissioners of the municipalities or municipality concerned, shall be consolidated, or apportioned in such manner as the [Provincial Government][102] may direct.

Section 80 - Disposal of fund and property on exclusion of local area from municipality or withdrawal of whole area of municipality from Act

(1) When a local area is excluded from a municipality by a notification published under section 6, the [Provincial Government][103] shall, after consulting the Commissioners, frame a scheme determining what portion of the balance of the municipal fund and other property vested in the Commissioners shall vest in His Majesty [for the purposes of the Province][104] and in what manner the liabilities of the Commissioners shall be apportioned between the Commissioners and the [Provincial Government][105], and on the publication of such scheme in the [Official Gazette][106] such property and liabilities shall vest and be apportioned accordingly.

(2) When the whole area comprised in any municipality is withdrawn from the operation of this Act by a notification published under section 6, the balance of the municipal fund and all other property at the time of the publication of the notification vested in the Commissioners shall vest in His Majesty [for the purposes of the Province][107] and the liabilities of the Commissioners shall be transferred to [the Secretary of State for India in Council][108].

(3) [109][Omitted]

Section 81 - Power to make rules

Rules as to the Municipal Fund and Property

The [Provincial Government][110]may make rules[111] consistent with this Act--

(1) to regulate the application of the municipal fund to the purposes mentioned in section 68, and generally for the guidance of the Commissioners in all matters connected with the carrying out of the said purposes;

(2) to regulate the keeping, checking and publication of accounts and the periodical audit thereof;

(3) to regulate the preparation of the budget estimates, and the expenditure' of money for purposes provided therein,

(4) to provide for the retention of adequate working and closing balances,

(5) to provide for the preparation of plans and estimates for works to be partly or wholly constructed at the expense of the Commissioners, and to determine the persons by whom, and the conditions subject to which, such plans and estimates are to be sanctioned;

(6) to regulate the preparation, submission and publication of returns, statements and reports by the Commissioners, and to prescribe registers and forms;

(7) to determine the persons by whom orders for payment of money from the municipal fund may be signed, and by whom receipts may be given;

(8) to regulate any other matter relating to the municipal fund or municipal property in respect of which this Act makes no provision, or insufficient provision, and provision is, in the opinion of the [Provincial Government][112], necessary.

Chapter IV - MUNICIPAL TAXATION

Section 82 - Power to impose taxes

I- Imposition of Taxes

(1) The Commissioners may, from time to time, at a meeting convened expressly for the purpose, of which due notice shall have been given, subject to the provisions of this Act and with the sanction[113] of the [Provincial Government][114], impose within the limits of the municipality the following taxes and fees, or any of them:--

(a) a tax upon persons in sole or joint occupation of holdings within the municipality according to their circumstances and property within the municipality;

(b) a tax on holdings situated within the municipality assessed on their annual value;

(d) a lighting tax on the annual value of holdings;

(e) a latrine tax on the annual value of holdings;

(f) a tax on [the][115] vehicles, horses and other animals named in the First Schedule;

(g) a tax on dogs kept within the municipality;

(h) a fee on the registration of dogs;

(i) a fee on the registration of carts;

(j) a fee on the registration of vehicles kept or used or plying for hire within the municipality and of animals used to draw them;

(k) a fee on vessels moored within the limits of the municipality at ghats or landing places constructed and maintained by the Commissioners; and

(l) any other tax, [except a tax on motor cars][116], * * * * * *[117] to the proposals for imposing which sanction has been given by the [Provincial Government][118]:

Provided that both the taxes mentioned in clauses (a) and (b) shall not be enforced at the same time in the same ward [and that the tax mentioned in clause (e) shall not be enforced in an area in which a sewerage system has been established in execution of a scheme sanctioned under Chapter IX and a drainage tax has been imposed,][119] in any municipality.

(2) The Commissioners may from time to time, at a meeting convened as aforesaid, and in accordance with a scale of fees to be approved by the [Provincial Government][120], charge a fee in respect of the issue and renewal of any license which may be granted by the Commissioners under this Act and in respect of which no fee is leviable under sub-section (1);

(3) [121][Nothing in this section shall authorise the imposition of any tax or fee which the Provincial Legislature has no power to impose in the Province under the Government of India Act, 1935:

Provided that Commissioners who were immediately before the commencement of Part III of the said Act lawfully levying any such tax or fee under this section as then in force, may continue to levy that tax or fee until provision to the contrary is made by the Central Legislature].

Section 83 - Restrictions on the imposition of the tax on persons

The tax upon persons shall not be imposed on any person in respect of the occupation of any building which is used exclusively as a place of public worship or of any public burial or burning ground registered under section 248, nor, subject to the provisions of section 91, in respect of the occupation of any holding which contains any building the property [of the Crown][122] or of a local authority.

Section 84 - Restrictions on the imposition of the tax on holdings

(1) [123][The tax on holdings shall not be imposed at a rate exceeding twelve and a half per centum on the annual value of holdings.]

(2) Any holding which is used exclusively as a place of public worship or religious assemblage, or as a dharmsala, or as a mortuary, or which is duly registered as a public burial or burning ground under section 248 shall be exempted from the tax on holdings.

(3) The [Provincial Government][124] may on the recommendation of the Commissioners at a meeting exempt any holding or part of a holding which; is used exclusively for any charitable purpose.

(4) Where the aggregate annual value of all the holdings held by any one owner within a municipality, does not exceed six rupees, the tax on holdings shall not be imposed on any of the holdings of the said owner.

Section 85 - Restrictions on the imposition of the water and lighting taxes

(1) The imposition of a water tax or of a lighting tax shall be subject to the following restrictions, namely:--

(a) that the tax shall be imposed only on holdings within an area for the supply of water to which, or for the lighting of which, as the case may be, a scheme has been sanctioned by the' [Provincial Government][125];

(b) that the tax shall not be imposed on land used exclusively for purposes of agriculture, or on any holding consisting only of tanks, or, in the case of the water tax, on any holding no part of which is within a radious, to be fixed by the Commissioners at a meeting, from the nearest stand-pipe or other supply of water available to the public;

(c) that the rate on the annual value of' holdings at which the tax may be imposed shall not exceed seven and a-half per centum in the case of the water tax, or three per centum in the case of the lighting tax;

(d) that in fixing the rate at which the tax is to be imposed regard shall be had to the principle that the total net proceeds of the tax, together with the estimated income from payments for water or lighting, as the case may be, supplied from the works under special contract or otherwise, shall not exceed the amount required for making, extending or maintaining the water-supply or lighting system, as the case may be, together with an amount sufficient to meet the proportionate share of the cost of supervision and collection as fixed under section 69 and the repayment of, and payment of interest on, any loan incurred in connection with any such supply or system;

(e) that the tax shall not be leviable until a supply of water has been provided in the area to be supplied, or until the lamps in the area to be lighted have been lighted, as the case may be, in the execution of a scheme adopted under Chapter IX, nor shall the tax be leviable for any quarter or portion of a quarter antecedent to the provision of such water-supply or lighting;

(f) [126][that the tax shall not be imposed on any holding or part of a holding used exclusively as a Dharmasala where pilgrims, as defined in section 2 of the Bihar and Orissa Places of Pilgrimage Act, 1920[127], are allowed accommodation for limited periods free of charges of any kind.]

(2) Nothing in this section shall prevent the Commissioners from making any special arrangement consistent with this Act for a supply of water or electric current or gas to persons residing beyond the radius fixed by the Commissioners at a meeting.

(3) With the sanction of the [Provincial Government][128], the amount of the water-tax may vary with the distance of holdings from the nearest stand-pipe or other sources of water-supply, and the amount may be higher in the case of premises to which communication pipes are attached than in the case of other premises.

Section 86 - Restrictions on the imposition of the latrine tax

The imposition of the latrine tax shall be subject to the following restrictions, namely:-

(a) that the tax shall be imposed only on holdings containing dwelling-houses, latrines, urinals or cesspools, and on holdings containing shops or places of business in which, in the opinion of the Commissioners at a meeting, a latrine, urinal or cesspool is required;

(b) that the Commissioners at a meeting may exempt from payment of the tax any [Dharmasala other than a Dharmasala where pilgrims, as defined in section 2 of the Bihar and Orissa Places of Pilgrimage Act, 1920[129], are allowed accommodation for limited periods free of charges of any kind][130] jail, reformatory or lunatic asylum in which an establishment is maintained for the cleansing of latrines, urinals and cesspools therein;

(c) that in fixing the rate at which the tax is to be levied regard shall be had to the principle that the total net proceeds of the tax shall not exceed the amount required for cleansing private and public latrines, urinals and cesspools, and for providing, extending or maintaining public latrines and urinals, together with the amount required to meet the proportionate share of the cost of supervision and collection as fixed under section 69 and the repayment of, and payment of interest on, any loan incurred in connection with this purpose;

(d) that the tax shall not be leviable in any area until the Commissioners have made provision for the cleansing of private latrines, urinals, and cesspools within such area, nor shall the tax be leviable for any quarter or portion of a quarter antecedent to the making of such provision;

(e) that the tax on any holding the valuation of which does not exceed twenty-five rupees shall not be more than three rupees per annum, and that the rate of the tax on any other holding shall not exceed the rate specified in sub-section (1) of section 84;

(f) [131][that the tax shall not be imposed on any holding or part of a holding used exclusively as a Dharmasala where pilgrims, as defined in section 2 of the Bihar and Orissa Places of Pilgrimage Act, 1920 (B. & O. Act II of 1920)[132], are allowed accommodation for limited periods free of charges of any kind.]

Section 86A - Restrictions on the imposition of a drainage tax

(1) [133][The imposition of a drainage tax shall be subject to the following restrictions, namely:--

(a) the tax shall be imposed only on holdings within an area for which a drainage or sewerage scheme has been sanctioned under Chapter IX;

(b) that the tax shall not be imposed on land used exclusively for purposes of agriculture, or on any holding consisting only of tanks;

(c) that the rate on the annual value of holdings at which the tax may be imposed shall not, without the previous sanction of the [Provincial Government][134], exceed seven and-a-half per centum;

(d) that in fixing the rate at which the tax is to be imposed regard shall be had to the principle that the total net proceeds of the tax shall not exceed the amount required for making, extending or maintaining the drainage or sewerage system and, in any area in which a sewerage system has been established in execution of a scheme sanctioned under Chapter IX, the amount required for the cleansing of private and public latrines, urinals and cesspools and public water closets and the provision and maintenance of public latrines, urinals and water closets, together with an amount sufficient to meet the proportionate share of the cost of supervision and collection as fixed under section 69 and the repayment of, and payment of interest on, any loan incurred in connection with any such drainage or sewerage system; and

(e) that the tax shall not be leviable in any area until a drainage or sewerage system has been established within such area in execution of a scheme sanctioned under Chapter IX, nor shall the tax be leviable for any quarter or portion of a quarter antecedent to the establishment of such system;

(f) [135][that the tax shall not be imposed on any holding or part of a holding used exclusively as a Dharmasala where pilgrims, as defined in section 2 of the Bihar and Orissa Places of Pilgrimage Act, 1920 (B. & O. Act II of 1920)[136], are allowed accommodation for limited periods free of charges of any kind.]

(2) Nothing in this section shall prevent the Commissioners from making any special arrangement consistent with this Act for the extension of a drainage or sewerage system to holdings situated beyond the radius fixed by the Commissioners at a meeting.

(3) The Commissioners may with the sanction of the [Provincial Government][137] exempt classes of holdings and holdings in particular areas from liability to the drainage tax or may assess the said tax on such holdings at rates varying in the prescribed manner.]

Section 87 - Compounding of latrine tax

(1) The Commissioners at their discretion may compound for any period not exceeding one year, with the person liable to pay the latrine tax on any railway premises or on any premises used as a factory, dockyard, workshop, coolie-depot, school, hospital, market, court house, jail, reformatory, lunatic asylum or other similar place, for a certain sum to be paid by such person in lieu of the tax or, in the case of such premises or places, may, in lieu of levying the tax on the annual value of the holding, levy it at a rate per head to be fixed by the Commissioners at a meeting, on the number of persons living within or habitually resorting to such premises or places.

(2) The Commissioners may by a notice in writing require the owner or occupier of any such place to furnish, within a time to be specified in the notice, a statement of the number of persons residing in, or habitually resorting to, such place.

(3) Any owner or occupier of such place who fails to furnish such statement within the time specified in such notice, after being required to furnish the same by the Commissioners, shall be liable to a fine not exceeding one hundred rupees.

Section 88 - Power to impose consolidated tax

(1) Notwithstanding anything contained in the foregoing sections, the Commissioners, in lieu of imposing separately any two or more of the taxes described in section 82, sub-section (1), clauses (b), (c), (d) and (e), [or, subject to the proviso to sub-section (1) of section 82, any one or more of the said taxes and a drainage tax][138] may, at a meeting convened expressly for the purpose, of which due notice has been given, and with the sanction of and subject to the conditions laid down by the [Provincial Government][139], impose a consolidated tax, at such rate as they deem fit, assessed on the annual value of holdings situated within the municipality.

(2) Such consolidated tax shall be payable in such proportions by the owners and occupiers of holdings as the Commissioners, with the approval of the [Provincial Government][140], may determine.

Section 89 - Assessment list to be prepared

II--ASSESSMENT OF TAXES

(A)

Assessment of Taxes on Persons

When it has been determined that a tax shall be imposed on persons in sole or joint occupation of holdings within the municipality, according to their circumstances and property within the municipality, the Commissioners, after making such inquiries as may be necessary, shall cause to be prepared an assessment list which shall contain the following particulars, and any others which the Commissioners may think proper to include:--

(a) the name of the road in which the holding is situated;

(b) the number of the holding on the register;

(d) a description of the holding, and of the property within the municipality, and the profession or business of the person or persons assessed;

(e) the amount of annual assessment;

(f) the amount of quarterly installment; and

(g) if any person in occupation of the holding is exempted from assessment, a note to that effect.

Section 90 - Duration of assessment

Save as is herein otherwise provided, every assessment of the tax upon persons shall take effect from the beginning of the year next following that in which the notice required by section 115 is published, and shall be valid for three years and until the beginning of the year next after the date on which a new assessment list may be published, or until the assessment list be revised and amended:

Provided that, when this Act is extended to any place, the first assessment may take effect from the beginning of the quarter next following that in which the said notice is published.

Section 91 - Exception in case of occupation of holdings belonging to Government or a local authority

In any municipality in which a tax on persons is imposed, a rate, not exceeding ten per centum, may be assessed on the annual value of any holding which contains any building the property [of the Crown][141] or of a local authority, and such rate shall be payable by the [Provincial Government][142] or the local authority concerned.

Section 92 - Limit of assessment

The amount assessed upon any person in respect of the occupation of any holding for the purpose of the tax on persons shall not be more than [two hundred rupees][143] per annum.

Section 93 - Powers of exemption

(1) The Commissioners may exempt from assessment any person who may by them be deemed,[144] too poor to pay the tax on persons.

(2) The [Provincial Government][145] may, on the recommendation of the Commissioners at a meeting, exempt any person in sole or joint occupation of a holding which is used exclusively for charitable purposes.

Section 94 - Power to reduce assessment in altered circumstances

If any person mentioned in the assessment list has, at any time after the publication thereof, ceased to occupy any holding in respect of the occupation of which he has been assessed, or if the means and property in respect of which he has been so assessed have been reduced, the Commissioners may on his application exempt him from his assessment, or may revise the same; and such exemption or revision shall take effect from such date as the Commissioners may direct.

Section 95 - Power to alter assessment

(1) The Commissioners may, at any time after the publication of the notice required by section 115, assess any person who was without authority omitted from the assessment list, or whose liability to assessment has accrued thereafter, and may enhance any assessment which appears to them to be inadequate, and to have been so made owing to mistake or fraud.

(2) Any assessment or enhancement made under this section shall take effect from the beginning of the quarter next following that in which such assessment or enhancement is made.

Section 96 - Procedure on change of occupation

The Commissioners may at any time substitute for any name mentioned in the assessment list the name of any new occupier or joint occupier of a holding, and may assess the tax on such person, and such person shall be liable to pay such assessment from the date on which his occupation of the holding commenced.

Section 97 - Assessment on vacant holdings when to cease

If any holding becomes vacant in course of the year, the assessment on account of the occupation of such holding shall cease to have effect from the first quarter next following that in which it becomes vacant.

Section 98 - Annual value of holdings

(B)--Assessment of Taxes on the Annual Value of Holdings

(1) The annual value of a holding shall be deemed to be the gross annual rental at which the holding may reasonably be expected to let.

(2) If there be on the holding a building or buildings, the actual cost of erection of which can be ascertained or estimated and which is or are not intended for letting or for the residence of the owner himself, the annual value of such holding shall be deemed to be an amount which may be equal to, but not exceed, seven and-a-half per centum on such coat, in addition to a reasonable ground rent for the land comprised in the holding:

Provided that, where the actual cost so ascertained or estimated exceeds one lakh of rupees, the percentage on the annual value to be levied in respect of so much of the cost as is in excess of one lakh of rupees shall not exceed one-fourth of the percentage determined by the Commissioners under section 104.

(3) The value of any machinery or furniture which may be on a holding shall not be taken into consideration in estimating the annual value of such holding under this section.

Section 99 - Power of Commissioners to decide questions arising out of the definition of "holding"

For the purposes of, and subject to, clause (9) of section 3--

(a) if a question arises whether any property is included within one holding, the decision thereof shall rest with the Commissioners at a meeting;

(b) the Commissioners at a meeting shall decide, in regard to holdings in general or to any class of holdings in particular, what tests shall be applied for determining whether properties within the municipality are held under one title or agreement.

Section 100 - Taxes by whom payable

(1) Any tax which is assessed on the annual value of holdings, other than the latrine tax, shall, subjects to the provisions of sections 133 and 134, be payable by the owners of holdings within the municipality.

(2) The latrine tax shall, subject to the provisions of section 135 be payable by the persons in actual occupation of holdings within the municipality.

Section 101 - Preparation of valuation list

When it has been determined to impose any tax to be assessed on the annual value of holdings, the Commissioners, after making such inquires as may be necessary, shall determine the annual value of all holdings within the municipality as hereinafter provided, and shall enter such value in a; valuation list.

Section 102 - Returns required for ascertaining annual value

The Commissioners, in order to prepare the valuation list, may, whenever they think fit, by notice require the owners or occupiers of all holdings to furnish them with returns of the rent or annual value thereof and a description of the holdings containing such particulars as the Commissioners may direct; and the Commissioners, or any person authorized by them in writing in that behalf, at any time between sunrise and sunset, may enter, inspect and measure any such holding after having given forty-eight hours' previous notice of their intention to the occupier thereof:

Provided that where an assessor is appointed, such assessor shall not be competent to authorize any other person to enter, inspect and measure any such holding.'

Section 103 - Penalty for default in furnishing return

(1) Whoever refuses or fails to furnish any such return or description for the space of one week from the day on which he has been required to do so, or knowingly furnishes a false or incorrect return or description shall be liable to a fine not exceeding twenty rupees and to a further daily fine not exceeding five rupees for each day during which he omits to furnish a true and correct return.

(2) Whoever hinders, obstructs or prevents any Commissioner, or any person appointed by the Commissioners, as aforesaid, from entering or inspecting or measuring any such holding shall be liable to a fine not exceeding two hundred rupees.

Section 104 - Determination of rate of tax on holdings

Subject to the provisions of section 84, the Commissioners, at a meeting to be held before the close of the year next preceding the year to which [any tax which is assessed on the annual value of holdings will appy][146], shall determine the percentage on the valuation of holdings at which the tax shall be levied, and the percentage so fixed shall remain in force until the order of the Commissioners determining such percentage shall be rescinded, and until the Commissioners at a meeting shall determine some other percentage on the valuation of holdings at which the tax will be levied from the beginning of the next year:

Provided that, when this Act is first extended to any place, the first tax may be levied from the beginning of the quarter next after that in which the percentage has been fixed by the Commissioners at a meeting;

Provided further that,' where the amount standing to the credit of the Commissioners in the municipal fund in any municipality is in the opinion of the [Provincial Government][147] insufficient to meet the liabilities of the Commissioners, no decrease shall be made in the rate of any tax levied by them without the sanction of the [Provincial Government][148].

Section 105 - Preparation of assessment list

As soon as possible after the percentage at which the tax is to be levied for the next year has been determined under the last preceding section, the Commissioners shall cause to be prepared an assessment list, which shall contain the following particulars and any others which the Commissioners may think proper to include:--

(i) the name of the road in which the holding is situated;

(ii) the number of the holding on the register;

(iii) a description of the holding;

(iv) the annual value of the holding;

(v) the name of the owner and occupier;

(vi) the amount of tax payable for the year;

(vii) the amount of quarterly installment; and.

(viii) if the holding is exempted from assessment, a note to that effect.

Section 106 - Revision and duration of list

(1) New valuation and assessment lists shall ordinarily be prepared, in the same manner as the original lists, once in every five years.

(2) Subject to any alteration or amendment made under section 107 and to the result of any application under section 116, every valuation and assessment entered in a valuation or assessment list shall be valid from the date on which the list takes effect in the municipality and until the first day of the April next following the completion of a new list.

Section 107 - Amendment and alteration of list

(1) The Commissioners may from time to time alter or amend the assessment list in any of the following ways:--

(a) by entering therein the name of any person or any property which ought to have been entered, or any property which has become liable to taxation after the publication of the assessment list under section 115;

(b) by substituting therein for the name of the owner or occupier of any holding the name of any other person who has succeeded by transfer or otherwise to the ownership or occupation of the holding;

(c) by enhancing the valuation of, or assessment on, any holding which has been incorrectly valued or assessed by reason of fraud, misrepresentation or mistake;

(d) by re-valuing or re-assessing any holding the value of which' has been increased by additions or alterations to buildings;

(e) where the percentage on the annual value at which any tax is to be levied has been altered by the Commissioners under the provisions of section 104, by making a corresponding alteration in the amount of tax pay able in each case;

(f) by reducing, upon the application of the owner or occupier, the valuation of any holding which has been wholly or partly demolished or destroyed; or the value of which has been diminished from any cause;

(g) by correcting any clerical or arithmetical error.

(2) The Commissioners shall give at least one month's notice to any person interested, of any alteration which they propose to make under clauses (a), (b), (c) or (d) of sub-section (1), and of the date on which the alteration will be made.

(3) The provisions of sections 116 to 119 applicable to objections shall, so far as may be, apply to any objection made in pursuance of a notice issued under sub-section (2) and to any application made under clause (f) of sub-section (1).

(4) Every alteration made under sub-section (1) shall be signed by the Chairman and, subject to the result of an application under section 116, shall take effect from the date on which the next installment falls due, but the Commissioners by such alteration shall not be deemed to have made a new or revised assessment list.

Section 108 - Notice to Chairman of transfer of title to holding

(1) Whenever the title to any holding is transferred both the transferor and the transferee shall, within three months after the execution of the instrument of transfer, or, if no such instrument is executed, within three months after the transfer is effected, give notice in writing of such transfer to the Chairman.

(2) In the event of the death of the person in whom such title vests, the person to whom, as heir or otherwise, the title of the deceased is transferred, by descent or device, shall, within one year from the death of the deceased, give notice in writing of such transfer to the Chairman.

(3) Whoever contravenes the provisions of sub-section (1) or (2) shall be liable to a fine not exceeding ten rupees.

Section 109 - Power to assess upon house consolidated tax for house and land on which it stands

(1) If any house belongs to one owner and the land on which it stands and any adjacent land which is usually occupied therewith belongs to another, the Commissioners may value such house and land together, and may impose thereon one consolidated tax.

(2) The total amount of the tax shall be payable by the owner of the house, who shall thereafter be entitled to deduct from the rent which he pays for the land such proportion of the tax so paid by him as is equal to the proportion which such rent bears to the annual value of the holding.

Section 110 - Powers of Commissioners in cases of excessive hardship

Whenever, from the circumstances of the case, the levy of a tax on any holding in the municipality would be productive of excessive hardship to the person liable to pay the same, the Commissioners at a meeting may reduce the amount payable on account of such holding, or may remit the same:

Provided that such reduction or remission shall not, unless renewed by the Commissioners at a meeting, have effect for more, than one year.

Section 111 - Remission or refund on account of vacant holdings

(1) When any holding has been unoccupied and unproductive of rent for sixty or more consecutive days during any year, and a written notice of the fact has been given to the Commissioners, they shall remit, and, if the tax has been paid, shall refund three-fourths of so much of the tax of that year as may be proportionate to the number of days the said holding has remained so unoccupied.

(2) The notice referred to in sub-section (1) shall be given during the period in which the holding is unoccupied and unproductive of rent, and the amount of tax to be remitted or refunded shall be calculated from the date of the delivery of such notice.

(3) No refund of any amount under sub-section (1) shall be made unless the application is made within six months from the date of payment.

(4) The burden of proving the facts entitling any person to claim relief under this section shall be upon him.

(5) For the purposes of this section neither the presence of a caretaker, nor the mere retention in an otherwise unoccupied dwelling house of the furniture habitually used in it, shall constitute occupation of the house.

(6) For the purposes of this section a house shall be deemed productive of rent if let to a tenant who has a continuing right of occupation thereof, whether it is actually occupied by such tenant or not.

Section 112 - Penalty for failure to give notice of reoccupation

Whoever, being the owner, or, in the case of the latrine tax, the occupier, of any holding for which a remission or refund of the rate has been made under the last preceding section, fails to give notice of the re-occupation of such holding within ten days of such re-occupation, shall be liable to a fine not exceeding three times the amount of tax payable quarterly on such holding.

Section 113 - Appointment of assessor of municipal taxes

(C)--General Provisions relating to Assessment

(1) If at any time it appears to the [Provincial Government][149] that the assessment made in any municipality by the Commissioners, or by an assessor appointed under section 37, is insufficient or inequitable, the [Provincial Government][150] may, by an order in writing, require the Commissioners of such municipality to revise and amend such assessment or to show cause against such order, within a time to be specified therein.

(2) If the Commissioners fail to comply with such order, or if, in the opinion of the [Provincial Government][151], the revised and amended assessment is insufficient or inequitable, the [Provincial Government][152] may, by an order in writing, require the Commissioners to appoint an assessor of municipal taxes for such municipality, within a time and for a period to be specified in such order.

(3) Such order shall fix the pay of the assessor and the cost of his establishment, and such pay and cost shall be paid monthly by the Commissioners.

(4) An assessment made by an assessor appointed under sub-section (2) shall, when completed, rescind and take the place of the assessment which was held to be insufficient or inequitable.

Section 114 - Qualifications and powers of assessors and manner of assessment

An assessor appointed by the Commissioners, whether under sub-section (2) of section 113 or otherwise, shall have such qualifications and shall frame the assessment in such manner, as may be prescribed, and shall exercise all the powers of assessment vested by this Act in the Commissioners.

Section 115 - Publication of notice of assessment

(1) When the assessment list mentioned in section 89 or section 105 has been prepared or revised, the Chairman shall sign the same, and shall give public notice; by beat of drum and by placards posted up in conspicuous places throughout the municipality, of the place where the said list may be inspected.

(2) The Chairman shall also, in all cases in which any property is for the first time assessed or the assessment is increased, give notice-thereof to the owner or occupier of the property, if known.

Section 116 - Application for review

(1) Any person who is dissatisfied, with the amount assessed upon him or with the valuation or assessment of any holding, or who disputes his occupation of any holding, or his liability to be assessed, may apply to the Commissioners to review the amount of assessment or valuation, or to exempt him from the assessment or tax.

(2) When an assessor has been appointed, notice of every such application shall be given by the Commissioners to the assessor.

Section 117 - Hearing and determination of applications by Committee

(1) Every application presented under the last preceding section shall be heard and determined by a Committee consisting of not less than three Commissioners, provided that no Commissioner shall be a member of the Committee appointed to hear applications from the ward for which he was elected.

(2) Such Committee, after taking such evidence and making such inquiry as it may deem necessary, may pass such order as it thinks fit in respect of such application.

(3) The decision of the Committee, or of a majority of the members thereof, in such cases shall be final.

Section 118 - Limitation of time for application for review

Unless good cause is shown to the satisfaction of such Committee for extending the time allowed and save as is otherwise expressly provided in this Act, no such application shall be received after the expiry of one month after the public notice referred to in sub-section (1) of section 115 or after the service of the special notice referred to in sub-section (2) of the said section, whichever is later.

Section 119 - Assessment to be questioned only under Act

No objection shall be taken to any assessment or valuation in any other manner than in this Act is provided.

Section 120 - Office hours for payment of taxes

III.-- Recovery of Taxes

By notification to be posted up in their office the Commissioners shall declare at what hours of each day (not being a Sunday or other recognized holiday) the office shall be open for the receipt of money and the transaction of business.

Section 121 - Tax payable in advance

(1) The amount due by any person on account of the tax on persons, or of any tax on the annual value of holdings, shall be deemed to be the amount entered in the lists, the notice relating to which is published under section 115, unless the amount entered in such lists is subsequently altered by the Commissioners as provided in this Act; in which case the amount to which the assessment or rating is so altered shall be deemed to be the amount due.

(2) Such tax shall be payable in quarterly installments, and every such installment shall be deemed to be due on the first day of the quarter in respect of which it is payable.

Section 122 - Receipts to be given

For all sums paid on account of any tax under this Act a receipt stating the amount and the tax on account of which it is paid shall be given, signed by the tax-collector, or by some other officer authorized by the Commissioners to grant such receipts.

Section 123 - Notice of demand to be presented

(1) Within fourteen days of the first day of the quarter, the Commissioners shall notify by public proclamation, or in such manner as they may consider suitable, the date on which an installment of the tax becomes due.

(2) If the sum due on account of any tax is not paid within fourteen days from the date on which it became due, the Commissioners shall cause to be served on the person liable to pay the same a notice in the prescribed form:

Provided that--

(a) no notice shall be served more than six months after any sum has become due; and

(b) no charge shall be made in respect of the service of such notice.

(3) Such notice shall be signed by the Chairman or an officer authorized in that behalf, and shall be served by a person authorized to receive payment.

Section 124 - Levy by distress on failure to pay tax

If any person after service upon him of such notice does not, within fifteen days of the service of such notice or from the date of any order made on an application for review under section 116, pay the sum due, either to the Commissioners at their office or to some person authorized by them" to receive the money, or show to the Commissioners sufficient cause for not paying the same, the amount of the arrear due, with costs according to the prescribed scale of fees, may at any time within six months after the date of service of the said notice, or of the order made on an application for review as aforesaid, be levied by distress and sale of any movable property belonging to the defaulter (except ploughs, plough-cattle, tools or implements of agriculture or trade and articles required for worship or prayer) wherever found, or of any movable property belonging to any other person (subject to the same exceptions) which may be found within the holding in respect of which such defaulter is liable to such tax:

Provided that when the holding in respect of which the default is committed is a place of business and the movable property distrained is shown to the satisfaction of the Commissioners to have been left there for repairs or safe custody in the ordinary course of business it shall be released;

Provided also that if the said property or any part thereof belongs to any person other than the defaulter, the defaulter shall be liable to indemnify the owner thereof for any damage he may sustain by reason of such distress, or by reason of any payment he may make to avoid such distress or any sale under the same.

Section 125 - Distress how to be made

(1) Every warrant of distress and sale under the last preceding section shall be issued by the Commissioners, and shall be in the prescribed form.

(2) Distress shall be made by actual seizure of movable property, and the officer charged with the execution of the warrant shall be responsible for the due custody thereof.

(3) Such officer shall make an inventory of all movable property seized under the warrant, and shall give not less than ten days' previous notice of the sale and of the time and place thereof by beat of drum in the municipality or ward in which the property is situated, and by serving on the defaulter a notice in the prescribed form:

Provided that if the property is of a perishable nature it may be sold at once with the consent of the defaulter, or without such consent at any time after the expiry of six hours from the seizure.

Section 126 - Officer may break open door

The officer charged with the execution of the warrant may, under the special order of the Commissioners, between sunrise and sunset break open any outer or inner door or window of a house in order to make the distress if he has reasonable grounds for believing that such house contains any movable property belonging to the defaulter, and if, after notification of his authority and purpose and demand of admittance duly made, he cannot otherwise obtain admittance:

Provided that he shall not enter or break open the door of any room appropriated for the zenana or residence of women, which by the usage of the country is considered private, except after three hours' notice and opportunity given for the retirement of the women

Section 127 - Sale how to be conducted

(1) If the sum due be not paid with costs before the time fixed for the sale, or the warrant be not discharged or suspended by the Commissioners, the movable property seized shall be sold by auction, at the time and place specified, in the most public manner possible, and the proceeds shall be applied in discharge of the arrears and costs.

(2) The surplus sale-proceeds (if any) shall be credited to the municipal fund, and may be paid on demand to any person who establishes his right to the satisfaction of the Commissioners or in a court of competent jurisdiction.

(3) The tax-collector or other officer authorized in that behalf shall make a return of all such sales to the Commissioners in the prescribed form.

Section 128 - Sale of property beyond limits of municipality

If no sufficient movable property belonging to a defaulter, or being upon the premises in respect of which he is assessed, can be found within the municipality, the Magistrate may, on the application of the Commissioners, issue his warrant to any officer of his court for the distress and sale of any movable property or effects belonging to the defaulter within any other part of the jurisdiction of the Magistrate, or for the distress and sale of any movable property belonging to the defaulter within the jurisdiction of any other Magistrate exercising jurisdiction within Bihar and Orissa, and such other Magistrate shall endorse the warrant so issued, and cause it to be executed and the amount, if levied, to be remitted to the Magistrate issuing the warrant, who shall remit the same to the Commissioners.

Section 129 - Commissioners to keep account of distress and sales

The Commissioners shall cause a regular account to be kept of all distresses levied, and sales made, for the recovery of taxes under this Act.

Section 129A - Recovery of arrear of tax as a public demand

[153][Any arrear of tax due from any person in respect of which a notice of demand has been served under sub-section (2) of section 123, other than an arrear due on the first day of the quarter immediately preceding, or on the first day of the quarter current on, the date on which the Bihar and Orissa Municipal (Amendment) Act, 1932 (B & O. Act II of 1932), comes into force, shall be recoverable as a public demand payable to the Chairman, if the Chairman sends to the Certificate-officer the written requisition for such demand mentioned in section 5 of the Bihar and Orissa Public Demands Recovery Act, 1914(B. & O. Act I of 1914)[154], within three months from the aforesaid date]

Section 129B - Recovery of arrear of tax as a public demand after failure to realize the same by distress and sale

(1) [155][The Commissioners of any municipality may, at any time after the date on which the Bihar and Orissa Municipal (Amendment) Act, 1932 (B. & O. Act II of 1932), comes into force, apply to the District Magistrate for the application of the procedure prescribed by the Bihar and Orissa Public Demands Recovery Act, 1914 (B. & O. Act IV of 1914)[156], to the recovery of the whole or any part of any arrear of tax which the Commissioners have failed to realize by distress and sale, together with costs according to the prescribed scale of fees.

(2) If the District Magistrate is satisfied that the Commissioners have so failed to realize the whole or any part of any tax, and that the application has been submitted not more than one month after such failure, he shall allow the application and shall thereupon publish in the prescribed manner and for the prescribed period a list of the arrears of taxes in respect of which the application has been allowed.

(3) After such publication of the list, any arrear of tax included therein shall be recoverable as a public demand payable to the Chairman.

Section 130 - Commissioners may bring suits instead of distraining or on failure of distress

Instead of proceeding by distress and sale, or in case of failure to realize thereby the whole; or any part of any tax, the Commissioners may sue the person liable to pay the same in any court of competent jurisdiction.

Section 131 - Irrecoverable taxes

The Commissioners may order to be struck off the books the amount of any tax which may appear to them to be irrecoverable.

Section 132 - Certain persons prohibited from purchasing at sales

All officers and servants of the Commissioners and all chaukidars, constables and other officers of police are prohibited from purchasing any property at any such sale.

Section 133 - Recovery from occupier of tax due from non-resident owner, and deduction from rent

Recovery in Special Cases

If the sum due from the owner of any holding remains unpaid after the notice of demand has been duly served, and such owner is not resident within the municipality, or the place of abode of such owner is unknown, the same may be recovered from the occupier for the time being of such holding, who may deduct from the next and following payments of his rent the amount which may be so paid by or recovered from, him:

Provided that no arrear of rate which has remained due from the owner of any holding for more than one year shall be so recovered from the occupier thereof;

Provided also that if any such holding is occupied in severalty by more than one person, the sum recovered from any one such person shall not exceed such amount as shall bear to the total sum due the same proportion as the value of the part of the holding in the occupation of such person bears to the entire value of the holding.

Section 134 - Recovery by owner, from tenant of three-fourths of water-tax

When the owner of a holding has paid water tax in respect thereof it shall be lawful for him, if there is but one occupying tenant of the entire holding, to recover from such tenant three-fourths of the entire amount of the tax which has been so paid by such owner, and if there is one occupying tenant of a part of the holding or more than one occupying tenant of the holding, than to recover from such tenant or each of such tenants such sum as shall bear to three-fourths of the entire tax paid by the owner, the same proportion as the value of the portion of the holding in the occupation of such tenant bears to the entire value of the holding, subject, however, to the provisions of section 136.

Section 135 - Levy of latrine tax from owner in certain cases

If any holding is occupied in severalty by more than one person, the Commissioners may levy the latrine tax from the owner of such holding who may recover from each occupier such sum as shall bear to the entire amount of the tax so levied the same proportion as the value of the part of the holding in the occupation of such person bears to the entire value of such holding.

Section 136 - Recovery as rent of tax so paid by owner

Every owner, who under the provisions of the two last preceding sections is entitled to recover any sum from any occupying tenant of any holding or of any portion thereof, shall have for the recovery of such sum all such and the same remedies, powers, rights and authorities as if such sum were rent payable to such owner by such tenant in respect of so much of such holding as may be in the occupation of such tenant.

Section 137 - Tax on vehicles, horses and other animals

IV.-- The Tax on Vehicles, Horses and other Animals

(1) When it has been determined that a tax on [the][157] vehicles, horses and other animals specified in the First Schedule shall be imposed, the Commissioners at a meeting shall, subject to the provisions of section 138, make an order that the owner of every vehicle, horse and every other animal of the kind specified in the said schedule, which is kept or is used in the ordinary course within the municipality, or which is kept without the municipality and is used in the ordinary course within it, shall pay the tax in respect of such vehicle, horse or other animal and shall cause such order to be published in the manner described in section 356.

(2) Such order shall be published at least one month before the beginning of the half-year in which such tax will first take effect; and shall specify at what rates, not exceeding the rates given in the said schedule, such tax shall be levied.

(3) Such tax shall not be payable in respect of?

(a) carts;

(b) vehicles and animals registered under Chapter X;

(c) vehicles and animals exempted from any municipal tax under section 34 of the Auxiliary Force Act, 1920 (XLIX of 1920)[158], or under the Municipal Taxation Act, 1881(XI of 1881)[159];

(d) horses used by police officers, at the rate of not more than one for each officer;

(e) vehicles, * * *[160] the wheels of which do not exceed twenty-four inches in diameter; or

(f) vehicles or animals kept for sale by any bona fide dealer in such vehicles or animals, and not used for any other purpose.

Section 138 - Powers to exempt vehicles or class of vehicles from taxation

In making an order under section 137, or by a subsequent order, the Commissioners at a meeting may exempt from the tax any vehicle or class of vehicles specified in the aforesaid schedule.

Section 139 - Duration of tax

Any order of the Commissioners imposing a tax under section 137 shall continue in force until rescinded, and the tax shall be levied at the rates specified in the order published as aforesaid, unless and until the Commissioners at a meeting, held not less than fifteen days before the end of the year, make and publish an order specifying any different rates at which the tax shall be payable for the ensuing year.

Section 140 - Half-yearly statement of liability and payment of tax

(1) In any municipality in which a tax has been imposed under section 137 the owner of every vehicle, horse and other animal specified in the aforesaid schedule shall, within the first month of each half-year, forward to the Commissioners a statement in writing, signed by him, containing a description of the vehicles, horses and other animals liable to the tax, for which he is bound to take out a licence.

(2) Such owner shall, at the same time, pay to the Commissioners such sum as shall be payable by him for the current half-year for the vehicles, horses and other animals specified in such statement, according to the rates specified in any order for the time being in force under sections 137 and 139.

Section 141 - Proportionate tax on vehicles, etc., acquired dining the half year

If any person acquires possession, at any time after the commencement of any half-year, of any vehicle, horse or other animal specified in the aforesaid schedule in respect of which no licence has been given for such half-year, he shall forward a statement as above required within one month of the date on which he may have acquired possession thereof, and shall pay such amount of the tax as shall bear the same proportion to the whole tax for the half-year as the unexpired portion of the half-year bears to the half-year; and such amount shall be calculated from the date on which such person may have acquired possession as aforesaid.

Grant of licence on payment of tax.

Section 142 - Grant of licence on payment of tax

(1) On receiving the amount of the tax due as aforesaid the Commissioners, or some person authorized by them in that behalf, shall give to the person paying the same a licence for the several vehicles, horses and other animals for the period in respect of which the amount is received.

(2) Such licence shall before the current half-year and no longer.

Section 143 - Liability in absence of owner

Whenever the owner of any vehicle, horse or other animal liable to pay the said tax is not resident within the limits of the municipality to the Commissioners of which the tax is due, the person in whose immediate possession the vehicle, horse or other animal is for the time being kept shall take out a licence for the same.

Section 144 - Penalty

Any person who keeps, or is in possession of, any vehicle, horse or other animal, without the licence required by any of the three last preceding sections, shall be liable to a fine not exceeding four times the amount payable by him in respect of such licence, inclusive of the amount so payable.

Section 145 - Composition with livery stable-keepers

The Commissioners at their discretion may compound for any period, not exceeding one year, with livery stable-keepers and other persons keeping vehicles or animals for hire, for a certain sum to be paid for the vehicles or animals so kept by such persons, in lieu of the tax at the rates specified in any order made by the Commissioners under sections 37 and 139.

Section 146 - Preparation of list of persons licensed

The Commissioners shall, from time to time, cause to be prepared and entered in a book, to be kept by them and to be open to the inspection of any person interested therein, a list of the persons to whom during the then current half-year a licence has been given, and of the vehicles, horses and other animals in respect of which they have paid the tax.

Section 147 - Power to inspect stable, etc., and to summon persons liable for the payment of the tax

(1) The Commissioners, or any person authorized by them in that behalf, may, at any time between sunrise and sunset, enter and inspect any stable or coach-house, or any place wherein they may have reason to believe that there is any vehicle, horse or other animal liable to the tax, for which a licence has not been duly taken out.

(2) The Commissioners may summon any person whom they have reason to believe to be liable to the payment of any such tax, or any servant of such person, and may examine such person or servant as to the number and description of the vehicles, horses and other animals in respect of which such person is liable to be taxed.

Section 148 - Refund of tax in certain cases

On proof being given to the satisfaction of the Commissioners that a vehicle, horse or other animal for which a licence has been taken out for any half-year has ceased to be kept or to be used within the municipality during the course of such half year, the Commissioners shall order a refund of so much of the tax for the half-year as shall bear the same proportion to the whole tax for the half-year as the period during which such vehicle, horse or other animal has not been kept or used in the municipality bears to the half year; but no such refund shall be allowed unless notice be given to the Commissioners within one month of the time when such use of such vehicle, horse or other animal ceased, and, except for special cause shown, the Commissioners shall pass no order for refund until after the close of the half-year in respect of which the refund is claimed.

Section 149 - Prohibition of double fee

Nothing in sections 137 to 148 shall be deemed to authorize the levy of more than one fee for the same period in respect of any vehicle, horse or other animal which is kept or used in more than one municipality.

Section 150 - Meaning of "used in the ordinary course

A vehicle, horse or other animal shall be deemed to be used in the ordinary course within the meaning of section 137 if it is used on an average thrice a week.

Section 151 - Tax on dogs

V. - The Taxation and Registration of Dogs

When it has been determined that a tax on dogs shall be imposed, the Commissioners at a meeting shall, by a notice to be published at least one month before the beginning of the half-year in which such a tax is first to take effect, order that every owner of a dog within the municipality shall pay the tax at such rate, not exceeding two rupees per annum for each dog in his possession, as may be specified in the notice.

Section 152 - Application of provisions as to tax on vehicles and animals to tax on dogs

The provisions of sections 139, 142 to 144 and 146 to 148 relating to the tax on vehicles, horses and other animals shall be applicable to the tax on dogs in the same manner as if a dog were an animal included in the First Schedule.

Section 153 - Registration of dogs

The Commissioners at a meeting may make by-laws--

(a) providing for the registration of dogs within the municipality; and

(b) providing for the imposition of an annual fee for such registration:

Provided that, where in any municipality a tax on dogs has been imposed under section 82, sub-section (1), such by-laws shall provide that the registration of dogs shall be made without payment of fee.

Section 154 - Registration and numbering of carts

VI The Registration of Carts

(1) The Commissioners at a meeting may make and publish an order that every cart, which is kept or is used in the ordinary course of business within, or which is let for hire within or without, the municipality and is used in the ordinary course of business within it, shall be registered by the Commissioners with the name and residence of the owner, and shall bear the number of registration in such a manner as the said Commissioners shall direct:

Provided always that such order shall be published at least one month before the beginning of the half-year in which such order for registration shall be enforced.

(2) This section shall not apply to?

(a) carts which are the property [of the Crown][161] or of the Commissioners; or

(b) carts which are kept without the limits of the municipality, and are only temporarily and casually used within such limits.

Section 155 - Fee for registration

The registration of carts under the last preceding section shall be made, and the numbers assigned yearly or half-yearly, upon such days as the Commissioners shall notify, and such fee as they shall from time to time fix and notify, not exceeding four rupees if the registration has effect for a year, and not exceeding two rupees if the registration has effect for half a year, shall be paid for each registration.

Section 156 - Power to increase fees for carts with narrow tyres and rims

Notwithstanding anything contained in section 155, the Commissioners at a meeting may make and cause to be published an order that, from the date specified in the order not less than twelve months after the publication of the order, the fee to be paid for the registration of any cart any wheel of which has a rim or tyre of less than two inches in width, shall be such sum as may be specified in the order, not exceeding eight rupees if the registration has effect for a year, or four rupees if the registration has effect for half a year.

Section 157 - Proportionate payment of fee

Any person becoming possessed of any cart which has not been registered for the then current period of registration shall register the same within one month from the date on which he may have become possessed thereof, and the Commissioners shall grant registration in any such case on payment of such amount of the fee as bears the same proportion to the whole fee for the current period of registration as the unexpired portion of the current period of registration bears to the whole of such period; and such fee shall be calculated from the date on which such person may have become possessed as aforesaid.

Section 158 - Transfer of ownership

When the ownership of any registered cart is transferred within any period of registration, it shall be registered anew within one month of the transfer in the name of the person to whom it has been transferred, and a fee not exceeding four annas shall be paid for every such last-mentioned registration.

Section 159 - Penalty

Any person who keeps or is in possession of a cart not duly registered as required by any of the three last preceding sections shall be liable to a fine not exceeding four times the amount payable by him in respect of such registration, inclusive of the amount so payable; and whoever, being the owner or driver of any cart, fails to affix thereto the registration number as required by section 154 shall be liable to a fine not exceeding five rupees.

Section 160 - Seizure and sale of unregistered cart

(1) If any person owns or keeps any cart hereinbefore required to be registered without having caused the same to be registered, the Commissioners, or any person authorized by them in that behalf, may seize and detain such cart (provided the same be not employed at the time of seizure in the conveyance of any passengers or goods), together with the animals drawing the same; and all police officers are required on the application of the Commissioners, or any servants of the Commissioners duly authorized in that behalf, to assist in the said seizure.

(2) After such seizure the Commissioners shall forthwith issue a notice in writing that after the expiration of ten days, they will sell such cart and animals by auction at such place as they may state in the notice; and, if any registration fee, together with the cost arising from such seizure and custody, remains unpaid for ten days after the issue of such notice, the Commissioners may sell the property seized for payment of the said fee, and of all expenses occasioned by such non-payment, seizure, custody and sale.

(3) The surplus sale-proceeds (if any) shall be credited to the municipal fund, and may be paid on demand to any person who establishes his right to the satisfaction of the Commissioners or in a court of competent jurisdiction:

Provided that, if at any time before the sale is concluded, the person whose cart has been seized tenders to the Commissioners, or to the person authorized by them to sell the cart, the amount of all the expenses incurred and the registration fee payable by him, the Commissioners shall forthwith release the cart so seized.

(4) Notwithstanding anything contained in this section, the surplus of the sale-proceeds of a cart seized under this section may be devoted to the payment of any fine imposed under the last preceding section; and any cart which has been seized under this section may be sold for the realization of any such fine.

Section 161 - Carts used or registered in more than one municipality

(1) Nothing in sections 154 to 160 shall be deemed to authorize the levy of more than one fee for the same period in respect of any cart which is used in the ordinary course of business in more than one municipality.

(2) When carts not kept within any municipality are so used in more than one municipality, the [Provincial Government][162] on the application of the Commissioners of any such municipality may, if it thinks fit, apportion between all such municipalities the registration fees paid under this Act in respect of such carts.

(3) Where a cart is registered under this Act in more than one municipality, the Commissioners of the municipality within which the cart is kept shall have a right to levy the registration fee in preference to the Commissioners of any other municipality.

Section 162 - Meaning of "used in the ordinary course of business

A cart shall be deemed to be used in the ordinary course of business, within the meaning of sections 154 and 161 if it is used on an average twice a week.

Section 163 - Power to make rules as to taxation

VII RULES

The [Provincial Government][163]may make rules[164] consistent with this Act.--

(a) prescribing the qualifications of, and the procedure to be followed by, an assessor of municipal taxes appointed under this Act;

(b) prescribing the form of notices under section 115, of notices of demand under section 123, sub-section (2), of warrants under section 125, sub-section (1), and returns of sales under section 127, sub-section (3);

(d) [166][prescribing the manner in which, and the period for which, the list of arrears of taxes referred to in subsection (2) of section 129-B shall be published;]

(e) [167][prescribing the manner in which and the conditions subject to which the drainage tax may be varied under sub-section (3) of section 86A; and]

(f) [168]regulating any other matter relating to taxes in respect of which this Act makes no provisions or insufficient provision, and provision is in the opinion of the [Provincial Government][169]necessary.

Section 164 - Notice of intention to lay out or make a road

Roads

(1) Before beginning to lay out or make a road, a person shall, if so required by any by-law, give notice in writing of his intention to do so to the Commissioners.

(2) Where a by-law has been made prescribing and requiring information and plans in addition to a notice, no notice under sub-section (1) shall be considered to be valid until the information and plans (if any) required by such by-law have been furnished to the satisfaction of the Commissioners.

Section 165 - Postponement of work and demand for particulars

(1) Before passing an order on a notice submitted under section 164, the Commissioners may issue?

(a) an order directing that, for a period therein specified, which shall not be longer than one month from the date of such order, the intended work shall not be proceeded with, or

(b) an order requiring further particulars.

(2) A notice under section 164 shall not be deemed valid until the further particulars (if any) required by an order under clause (b) of sub-section (1) have been furnished to the satisfaction of the Commissioners.

Section 166 - Sanction of road by Commissioners

(1) The Commissioners may sanction the proposed road either absolutely or subject to such written directions as to level, means of drainage, direction and width, and as to the period within which the work is to be completed, as the Commissioners may deem fit to issue.

(2) Should the Commissioners neglect or omit for two months after the receipt of a valid notice under section 164 or, if an order has been issued under clause (a) of sub-section (1) of section 165, fail, within the period specified in such order, to make and deliver to the person who has given the notice an order of the nature specified in sub-section (1) in respect thereof, the Commissioners shall be deemed to have sanctioned the proposed road absolutely.

(3) Nothing in sub-section (2) shall be construed to authorize any person to act in contravention of any provisions of this Act or of any by-law.

Section 167 - Duration of sanction

(1) A sanction given or deemed to have been given by the Commissioners under section 166 shall be available for one year, or for such period as may be specified in any written direction given by the Commissioners under the said section.

(2) After the expiry of the said period the proposed road may not be commenced except in pursuance of a further sanction applied for and granted under the foregoing section.

Section 168 - Illegal making of road

Any person who begins, continues or completes the laying out of a road without giving the notice required by any by-law, or in contravention of any written directions made by the Commissioners under section 166, or of any provision of this Act, shall be liable to a fine not exceeding one hundred rupees.

Section 169 - Powers to alter unsanctioned road and demolish buildings thereon

In any case where the Commissioners consider that any land is being or has been laid out as a road without the notice required by any by-law, or in contravention of any written direction made by the Commissioners under section 166, or of any provision of this Act, the Commissioners may, by a written notice, require the owner of the land to alter the road in such manner as they deem necessary, and the owner or occupier of any building, which is being or has been built on or along the road, to alter or demolish such building.

Section 170 - Power to require levelling, paving, etc., of a road

(1) When the Commissioners consider that in a road, not being a public road, or in a part of such road within the municipality, it is necessary for the public health, convenience or safety that any work should be done for the levelling, paving, metalling, flagging, channeling, draining, lighting or cleansing thereof the Commissioners may by written notice require the owners of the land or buildings fronting, adjoining or abutting upon such road or part thereof, to carry out such work in a manner and within a time to be specified in such notice.

(2) If such notice is not complied with during the time specified, the Commissioners may, if they think fit, execute the work, and may recover the expenses incurred in doing so from the owners in default according to the frontage of their respective lands or buildings and in such proportion as may be decided by the Commissioners.

(3) The owner or owners of a road or a part of a road wherein any such work as is mentioned in sub-section (1) has been carried out, may require the Commissioners to declare the road a public road in accordance with the procedure prescribed by section 171.

Explanation.-- A requisition by the owners of the greater portion of a road or a part of a road shall, for the purposes of this sub-section, be deemed to be a requisition of all such owners.

Section 171 - Adoption of a road as a public road

(1) The Commissioners may, at any time, and shall, when required by requisition under sub-section (3) of section 170, by public notice posted up in a road which is not a public road, or in a part of such road, give intimation of their intention to declare the same a public road, and unless within two months next after such notice has been so posted up, the owner or owners of such road or such part of a road, or the greater portion thereof, lodges or lodge objections at the municipal office, the Commissioners may, by further public notice posted up in such road or such part, declare the same to be a public road.

(2) Any public notice required under sub-section (1) shall, in addition to being posted up in the road, be published in a local paper (if any) or in such other manner as the Commissioners think fit.

Section 172 - Power to construct, improve and provide sites on public roads

The Commissioners may--

(a) lay out and make a new public road and construct works subsidiary to the same,

(b) widen, lengthen, extend, enlarge or otherwise improve any existing public road if vested in the Commissioners,

(d) provide within their discretion building sites of such dimensions as they think fit to abut on or adjoin any public road made, widened, lengthened, extended, enlarged or improved by the Commissioners under clauses (a) or (b) or by the [Provincial Government][170],

(e) subject to the provisions of any rule prescribing the conditions on which property may be acquired by the Commissioners, acquire any land, along with the buildings thereon, which they consider necessary for the purpose of any scheme or work undertaken or projected in exercise of the powers conferred by the preceding clauses, and

(f) subject to the provisions of any rule prescribing the conditions on which property vested in the Commissioners may be transferred, lease, sell or otherwise dispose of any property acquired by the Commissioners under clause (e) or any buildings erected thereon or any land used by the Commissioners for a public road, and in doing so impose any condition as to the removal of any building existing thereon, as to the description of any new building to be erected thereon, as to the period within which such new building shall be completed, and as to any other matter that they deem fit.

Section 173 - Power to regulate line of buildings on public roads

(1) Whenever the Commissioners consider it expedient to define the general line of buildings on each or either side of any existing or proposed public road, they shall give public notice of their intention to do so.

(2) Every such notice shall specify a period within which objections will be received.

(3) The Commissioners shall consider all objections received within the specified period and may then pass a resolution defining the said line, and the line so defined shall be called "the regular line of the road".

(4) Thereafter it shall not be lawful for any person to erect, re-erect, or alter a building or part of a building so as to project beyond the regular line of the road, unless he is authorized to do so by a sanction granted under section 188 or by a permission in writing (and the Commissioners are hereby empowered to grant such permission) under this section.

(5) Any owner of land who is prevented by the provisions of this section from erecting, re-erecting, or altering any building on any land may require the Commissioners to make compensation for any damage which he may sustain by reason of such prevention, and, upon the payment of compensation in respect of any land situated within the regular line of the road, such land shall vest in the Commissioners.

(6) The Commissioners may, by notice, require the alteration or demolition of any building or part of a building erected, re-erected, or altered in contravention of sub-section (4).

Section 174 - Setting back of houses projecting beyond the regular line of road or drain, when taken down

(1) Whenever any house, part of which projects beyond the regular line of a road, or beyond the front of the house on either side thereof, is burnt down or otherwise destroyed, or is taken down in order to be rebuilt or repaired, the Commissioners may require the same to be set back to, or beyond, the line of the road or drain, or the line of the adjoining house, and shall pay reasonable compensation to the owner of such house, if any direct damage is thereby sustained.

(2) Any owner or occupier of a house who fails to comply with a requisition issued by the Commissioners under sub-section (1) shall be liable to a fine not exceeding fifty rupees and to a further fine not exceeding ten rupees for every day during which the default is continued after the expiration of eight days from the date of service on him of such requisition.

Explanation.-- The expression "direct damage" as used in sub-section (1) with reference to land, means the loss to the owner or occupier equivalent to the market value of the land of which ho has been deprived and the depreciation, if any, in the ordinary market value of the rest of the land resulting from the area being reduced in size; but does not include damage due to the prospective loss of any particular use to which the owner may allege that he intended to put the land, although such use may be injuriously affected by the reduction of the area of the site.

Section 175 - Duties of Commissioners when constructing public roads, etc

(1) The Commissioners shall, during the construction or repair of a public road or of any waterworks, drains or premises vested in them, or whenever any public road, waterworks, drain or premises vested in them has or have, for want of repairs or otherwise become unsafe for use by the public, take all necessary precautions against accident by?

(a) shoring up and protecting adjacent buildings,

(b) fixing bars, chains, or posts across or in any road for the purpose of preventing or diverting traffic during such construction or repair, and

(2) Any person who without the authority or consent of the Commissioners in any way interferes with any arrangement or construction made by the Commissioners under sub-section (1) for guarding against accident shall be liable to a fine not exceeding fifty rupees.

Section 176 - Hoards to be set up during repairs

(1) Every persons intending to build or take down any house, or to alter or repair the outward part of any house, shall, if any public road will be obstructed or rendered inconvenient by means of such work, and if so required by the Commissioners by notice, before beginning the same, cause sufficient hoards or fences to be put up in order to separate the house, where such works are being carried on, from the road, and shall keep such hoard or fence standing and in good condition, to the satisfaction of the Commissioners, during such time as the public safety or convenience requires and shall cause the same to be sufficiently lighted during the night:

Provided that no person shall put up a hoard or fence without the written permission of the Commissioners, nor shall he keep up the said hoard or fence for a time longer than allowed in the said written permission which shall not exceed two months.

(2) Any person who contravenes the provisions of sub-section (1) or who, without written permission, erects or sets up any hoard, scaffolding or fence whatsoever, or who, being permitted, fails to put up such fence or hoard or to continue the same standing, or to maintain the same in good condition, or who does not, while such hoard or fence is standing, keep the same sufficiently lighted during the night, or who does not remove the same within eight days when directed by the Commissioners, shall be liable to a fine not exceeding fifty rupees, and to a further fine not exceeding ten rupees for every day during which the offence is continued after he has been convicted of such offence.

Section 177 - Leave to deposit materials on, or to excavate or close, a road

The Commissioners may grant permission to any person, for such period not exceeding two months as they may think fit, to deposit any movable property on any public road, or to make an excavation in any public road, or to enclose the whole or any part of any road, and may charge such fees as they may fix for such permission:

Provided that such person undertakes to make due provision for the passage of the public and to erect sufficient fences to protect the public from injury, danger or annoyance, and to light such fences from sunset to sunrise sufficiently for such purpose.

Section 178 - Power to close a road or part of a road for repairs or other public purpose

The Commissioners may close, for a period not exceeding one month, any road or part of a road for the purpose of repairing such road, or for the purpose of constructing any drain, culvert or bridge, or for any other public purpose:

Provided that the Commissioners so closing any road shall be bound to provide reasonable means of access for persons occupying holdings adjacent to such road.

Section 179 - Sanction of Commissioners to projections over roads and drains

(1) Subject to any rules[171] made by the [Provincial Government][172] prescribing the conditions for the sanction by Commissioners of projections over roads or drains, the Commissioners may give written permission, where provision is made by a by-law for the giving of such permission, to the owners or occupiers of buildings in or on roads to erect or re-erect open verandahs, balconies or rooms, to project over a road or a drain in a road from any upper storey thereof, at such height from the surface of the road, and to such an extent beyond the line of the plinth or basement wall, as are specified in such by-law.

(2) In giving permission under sub-section (1), the Commissioners may prescribe the extent to which, and the conditions under which, any roofs, eaves, weather-boards, shop-boards and the like may be allowed to project over such roads.

Section 180 - Erection of platforms

(1) No platform shall be erected, re-erected or extended upon or over any public road or drain without the previous sanction of the Commissioners.

(2) The owner of every platform; except platforms which are used for giving such access to the houses as the Commissioners may consider necessary, shall, if the Commissioners at a meeting so direct take out a license for keeping the platform.

(3) Every such licence shall remain in force for one year and shall be renewable annually.

(4) For every such licence there shall be paid a fee to be fixed by the Commissioners at a rate of not less than two annas nor more than eight annas for each square foot of the superficial area of the platform except such portion thereof as is used for giving such access to a house as the Commissioners may consider necessary.

(5) Any person who contravenes any of the provisions of this section shall be liable to a fine not exceeding fifty rupees.

Section 181 - Removal of fallen house etc., obstructing road or drain

(1) Whenever any private house, wall or other erection, or any tree, falls down and obstructs or encumbers any public road or drain, the Commissioners may remove such obstruction or encumbrance at the expense of the owner of the same, or may require him to remove the same within such time as to the Commissioners may seem fit.

(2) Any person who fails to comply with a requisition issued by the Commissioners under sub-section (1) shall be liable to a fine not exceeding fifty rupees, and to a further fine not exceeding ten rupees for every day during which the default is continued after the expiration of eight days from the date of service on him of such requisition.

Section 182 - Penalty for cutting road

Any person who, in order to provide for the passage of water or for any other purpose, without the consent of the Commissioners, digs or cuts up any public road shall be liable to a fine not exceeding twenty-five rupees, and shall in addition be bound to pay the expenses incurred in filling up any excavation made by him or on his behalf in any such public road.

Section 183 - Regulation of troughs and rain-water pipes affecting a road

The Commissioners may by notice require the owner or occupier of any building or land abutting on a road to put up and keep in good condition proper troughs and pipes for receiving and carrying off the water from the building or land, and for discharging the same in such manner as the Commissioners may think fit, so as not to cause a nuisance or to inconvenience persons passing along the road.

Section 184 - Names of roads and numbers of houses

(1) The Commissioners at a meeting may cause a name to be given to any road and to be affixed in such place as they may think fit, and may also cause a number to be affixed to every house and in like manner may, from time to time, cause such names and numbers to be altered.

(2) Any person who destroys, pulls down, defaces or alters any name or number put up by the Commissioners under the authority of sub-section (1) shall be liable to a fine not exceeding twenty rupees.

Section 185 - Power to make by-laws

The Commissioners at a meeting may make by-laws consistent with this Act--

(a) to regulate or prohibit any description of traffic on roads, and to prevent obstructions, encroachments, excavations and nuisances on or near roads,

(b) to prevent, prohibit or regulate the use or occupation of any or all public roads or places by any person for the sale of articles or for the exercise of any calling or for setting up any booth or stall, and to provide for the levy of fees for such use or occupation,

(d) to regulate the conditions on which permission may be given under section 179 for projections over roads and drains.

Section 186 - Notice of intention to erect building or make well

Buildings

(1) A person shall give notice to the Commissioners before beginning, within the limits of the municipality,--

(a) to erect a new building or new part of a building, or

(b) to re-erect, or make a material alteration in a building, or

(2) The Commissioners may by a by-law exempt any class of buildings or wells within the whole or any part of the municipality from the provisions of sub-section (1).

(3) An alteration in a building shall, for the purposes of this Chapter and of any by-law, be deemed to be material if it?

(a) affects or is likely to affect prejudicially the stability or safety of the building or the condition of the building in respect of drainage, ventilation, sanitation or hygiene, or

(b) increases or diminishes the height, or area covered by, or cubical capacity of, the building or reduces the cubical capacity of any room in the building below the minimum prescribed in any by-law, or

(c) converts into a place for human habitation a building or part of a building originally constructed for other purposes, or

(d) is an alteration declared by a by-law made in this behalf to be a material alteration.

Section 187 - Plans and specifications required to validate notice

(1) Where a by-law has been made prescribing and requiring any information and plans in addition to a notice, no notice under section 186 shall be considered to be valid until the information, if any, required by such by-law has been furnished to the satisfaction of the Commissioners.

(2) In any other case, the Commissioners may, within fifteen days of the receipt of the notice required by section 186, require a person who has given such notice to furnish a plan and specification of any existing or proposed building, or part of a building, or well, together with a site plan of the land, with such reasonable details as the Commissioners may prescribe in their requisition; and in such case the notice shall not be considered to be valid until such plans and specification have been furnished to the satisfaction of the Commissioners.

Section 188 - Sanction of work by Commissioners

(1) Subject to the provisions of any by-law the Commissioners may either refuse to sanction any work of which notice has been given under section 186 or may sanction it absolutely or subject to?

(a) any written directions that the Commissioners deem fit to issue in respect of all or any of the matters mentioned in clause (e) of section 195, or in respect of the period within which the works shall be completed; or

(b) a written direction requiring the set-back of the building or part of a building to the regular line of the road prescribed under section 173, or, in default of any regular line prescribed under that section, to the line of frontage of any neighboring building or buildings.

(2) In the case of a refusal to sanction under sub-section (1), the Commissioners shall communicate in writing the reasons for such refusal to the person giving notice under section 186.

(3) Should the Commissioners neglect or omit for one month after the receipt of a valid notice under section 186 to make and deliver to the person who has given, such notice an order of the nature specified in sub-section (1) in respect thereof, the Commissioners shall be deemed to have sanctioned the proposed work absolutely:

Provided that nothing in this sub-section shall be construed to authorize any person to act in contravention of this Act or of any by-law.

Section 189 - Duration of sanction

(1) A sanction given or deemed to have been given by the Commissioners under the last preceding section shall be available for one year.

(2) After the expiry of the said period the proposed work may not be commenced except in pursuance of a fresh sanction applied for and granted under the foregoing sections.

Section 190 - Compensation for damage sustained through order passed under section 188

The Commissioners shall pay compensation to the owner for any damage which he may sustain in consequence of the prohibition of the re-erection of any house or of their requiring any land belonging to him to be added to the road.

Section 191 - Effect of sanction

A sanction given or deemed to have been given under section 188 shall exempt the person to whom the sanction is given or deemed to have been given from any penalty or consequence to which he would otherwise be liable under section 174, 192 or 193, but shall not operate to relieve any person from the obligation imposed by section 179 to obtain separate sanction for any structure referred to therein.

Section 192 - Illegal erection or alteration of a building

Any person who begins, continues or completes the erection or re-erection of, or any material alteration in, a building or part of a building, or the construction or enlargement of a well, without giving the notice referred to in section 186 and waiting for one month after giving such notice, or in contravention of an order of the Commissioners refusing sanction or any written directions made by the Commissioners under section 188 or any by-law, shall be liable to a fine not exceeding five hundred rupees.

Section 193 - Power of Commissioners to stop erection and to demolish building erected

In any case where the Commissioners consider that the erection, re-erection or alteration of a building, or part of a building, or the construction or enlargement of a well, on any land is an offence under section 192, they may within fifteen days from the date on which information is received by them of such offence, by written notice direct the owner or occupier of the land to stop such erection, re-erection, alteration, construction or enlargement, and may in like manner and within the same period direct the alteration or demolition, as they deem necessary, of such building, part of a building or well:

Provided that no action shall be taken under this section more than fifteen days after such erection, re-election, alteration, construction or enlargement has been completed.

Section 194 - Power for the prevention of danger from ruinous buildings

(1) Whenever it appears to the Commissioners that any building, part of a building, wall, bank, or other structure or anything affixed thereto is in a ruinous condition and dangerous to persons or property, the Commissioners may?

(i) forthwith cause a proper hoard or fence to be put up for the protection of any persons who may be endangered, and

(ii) by notice require the owner or occupier of the building, or the owner or occupier of the land to which such building, wall, bank or other structure is affixed, within seven days to demolish, secure or repair such building, wall, bank or other structure, or

(iii) where it appears to the Commissioners that immediate action is necessary for the purpose of preventing imminent danger to any person or property, themselves take such immediate action and recover the cost thereof from the owner or occupier of the building or land.

(2) Any person who fails to comply with a requisition issued by the Commissioners under clause (ii) of sub-section (1) shall be liable to a fine not exceeding one hundred rupees, and to a further fine not exceeding twenty rupees for every day during which the default is continued after the expiration of eight days from the date of service on him of such requisition.

Section 195 - Powers to make by-laws regulating buildings

The Commissioners at a meeting may, and where required by the [Provincial Government][173] shall, make by-laws, consistent with this Act and any rule framed there under, applicable to buildings generally or to any particular class of buildings within the whole or any part of the municipality, and may by such by-laws--

(a) require notice of intention to erect, re-erect or alter a building or to make or enlarge a well, or exempt any class of buildings or wells in respect of the liability to give notice under section 186;

(b) determine the information and plans to be furnished with such notice;

(c) prescribe the minimum cubical capacity of a room, or declare an alteration of any specific description to be a "material alteration";

(d) prescribe that, on payment of fees in accordance with such scale as is specified in this behalf, plans and specifications shall be obtainable from the Commissioners or from an agency prescribed by the Commissioners;

(e) prescribe, with reference to the erection, re-erection or alteration of buildings, or of any class of buildings, all or any of the following matters:--

(i) the materials and method of construction to be used for external and party walls, roofs and floors;

(ii) the provision, position and the materials and method of construction of fireplaces, chimneys, drains, latrines, [water closets][174], urinals and cesspools;

(iii) the ventilation of drains, latrines, [water closets][175], urinals and cesspools, and the provision of access thereto from roads;

(iv) the ventilation and the space to be left about the building to secure free circulation of air and to facilitate scavenging and for prevention of fire;

(v) the free passage or way in front of the building;

(vi) the height and slope of the roof above the uppermost floor upon which human beings are to live or cooking operations are to be carried on;

(vii) the level and width of foundation, level of the lowest floor, and stability of structure;

(viii) the number and height of the storeys of which the building may consist;

(ix) the means to be provided for egress from the building in case of fire;

(x) any other matter affecting the ventilation or sanitation of the building; and

(xi) the conditions subject to which sanction for the construction and alteration of a well may be refused or granted with a view to prevent pollution of the water or danger to any person using the well; and

(xii) regulate in any manner not specifically provided for in this Act the erection of any enclosure, wall, fence, tent, awning or other structure, of whatsoever kind or nature, on any land within the limits of the municipality.

Section 196 - Notice to remove obstructions and encroachments on roads, house-gullies and property of the Commissioners

Removal of Encroachments on Roads, House-gullies and Property of the Commissioners

(1) The Commissioners may, subject to the provisions of sections 179 and 180, issue a notice requiring any person to remove any building which he may have built, or any wall, fence, rail, post or other obstruction or encroachment which he may have erected, in or on any house-gully, public drain, aqueduct, water-course or ghat or any property vested in the Commissioners.

(2) If the person who built or erected the said building, wall, fence, rail, post or other obstruction or encroachment is not known or cannot be found, the Commissioners may cause a notice to be posted up in the neighborhood of the said building, wall, fence, rail, post or other obstruction or encroachment requiring any person interested in the same to remove it, and it shall not be necessary to name any person in such requisition.

Section 197 - Notice to remove projections on houses encroaching on roads, house-gullies and property of the Commissioners

The Commissioners may, subject to the provisions of section 180, issue a notice requiring the owner or occupier of any house to remove or alter any projection, obstruction or encroachment erected or placed against or in front of such house, if the same overhangs the road or juts into, or in any way projects or encroaches upon, or is an obstruction to the safe and convenient passage along, any house-gully, or obstructs, or projects, or encroaches into or upon any public drain or aqueduct in any road, or into or upon any public water-course or ghat or any property vested in the Commissioners.

Section 198 - Power of Commissioners to remove, if notice not complied with

If the person on whom a notice has been issued under section 196, or section 197 fails to comply with the requisition within eight days of the receipt of the same, or if where a notice has been posted up under sub-section (2) of section 196, the building, wall, fence, rail, post or other obstruction or encroachment is not removed within eight days of the posting up of the notice, the Magistrate may, on the application of the Commissioners, order that the obstruction, encroachment or projection be removed, or that the projection be altered, and thereupon the Commissioners may, notwithstanding anything contained in sections 359 to 363, remove such obstruction, encroachment, or projection or alter such projection.

Section 199 - Recovery of costs of removal

The costs incurred by the Commissioners in carrying out any work under section 198 shall be recoverable from the person by whom the obstruction, encroachment or projection was built, erected or placed, and, if such person is not known or cannot be found, the Commissioners may recover such costs by sale of the materials removed and shall credit the surplus sale-proceeds, if any, to the municipal fund, to be paid on demand to any person who establishes his right to the satisfaction of the Commissioners or in a court of competent jurisdiction.

Section 200 - Compensation for removal of obstructions

No person shall be entitled to compensation in respect of the removal or alteration of any building, wall, fence, rail, post, projection, obstruction or encroachment under section 196, 197 or 198 unless it be proved that the projection, building, wall, fence, rail, post, encroachment or obstruction has existed for more than three years, or before the municipality was constituted, whichever period may be less, in which case the Commissioners, on application being made to them in this behalf may order reasonable compensation to be paid to any person who suffers damage by reason of any removal or alteration under the aforesaid sections. In determining the amount of compensation, the value of the land shall not be taken into consideration.

Section 201 - Effect of order made under section 198

Every order made by the Magistrate under section 198 shall be deemed to be an order made by him in the discharge of his judicial duty, and the Commissioners shall be deemed to be persons bound to execute such orders of a Magistrate within the meaning of the Judicial Officers' Protection Act, 1850(XVIII of 1850)[176].

Section 202 - Power to require landholders to trim hedges, etc

The Commissioners may by notice require the owner or occupier of any land, within a period to be specified in the notice, to trim or prune to the dimensions specified in the notice the hedges thereon bordering on any public road, and to cut and trim in the manner specified in the notice any trees thereon overhanging any public road or tank, or any well used for drinking purposes, or obstructing any public road or causing, or likely to cause, damage to any public road or any property of the Commissioners, or likely to cause damage to any person using any public road, or fouling or likely to foul the water of any well or tank.

Section 203 - Penalties for encroachments

(1) Any person who erects or re-erects any such projection as is referred to in section 179 without the permission thereby required, or in contravention of any permission given there under, or who otherwise encroaches upon any road, house-gully, drain, aqueduct or water-course by making any excavation, or by erecting any wall, fence, rail, post, or other obstruction, shall be liable to a fine not exceeding fifty rupees.

(2) Any person who fails to comply with a requisition issued by the Commissioners under section 196, 197 or 202 shall be liable to a fine not exceeding fifty rupees, and to a further fine not exceeding ten rupees for every day during which the default is continued after the expiration of eight days from the date of service on him of such requisition.

Chapter VI - CONSERVANCY AND DRAINAGE

Section 204 - Duties of Commissioners in relation to conservancy

Removal of Sewage, Offensive Matter and Rubbish

[177][It shall be the duty of the Commissioners to provide for--

(a) the removal and disposal of sewage, offensive matter and rubbish from all public latrines, urinals and drains, all public roads and all other property vested in the Commissioners;

(b) the removal and disposal in any municipality wherein a latrine tax has been imposed under section 82 of sewage and offensive matter from all private latrines, urinals and cesspools;

(c) the conversion of such sewage, offensive matter and rubbish collected by the municipality into compost manure in the manner notified by the Provincial Government in this behalf; and

(d) the cleansing of such latrines, urinals, drams and cesspools and maintaining sufficient establishments, cattle, carts and implements for the said purposes.]

Section 205 - Control over conservancy establishment

(1) The Commissioners at a meeting may make an order requiring all persons employed in the removal of sewage within the limits of the municipality, or any part thereof, to take out licences, and to be servants of the Commissioners for the purpose of removing sewage from premises within the said limits; and may grant such licences subject to such conditions as they may think fit, and may impose fees in respect of the same.

(2) The Commissioners at a meeting may make rules subject to the approval of the [Provincial Government][178], to define the duties of such persons, and from time to time may alter, add to or repeal such rules; and any breach of such rules shall subject the offender to a forfeiture of licence and to a fine not exceeding twenty rupees.

Section 206 - Power of conservancy establishment

All servants of the Commissioners employed for the purposes of this Chapter may, within such hours as may be fixed by the Commissioners, enter on any premises of which the occupier or owner is liable to pay a latrine tax, and do all things necessary for the performance of their duties under this Chapter.

Section 207 - Power to prescribe times and manner of removal of sewage

The Commissioners at a meeting may from time to time publish an order prescribing the hours within which and the manner in which sewage and offensive matter may be removed.

Section 208 - Deposit and removal of sewage and offensive matter in certain municipalities

In any municipality wherein a latrine [or drainage][179] tax has not been imposed [and a sewerage system has not been established][180], the Commissioners may provide places convenient for the deposit of sewage and offensive matter and may require the occupiers of houses to cause the same to be deposited daily or at other stated intervals in such places, and may remove the same at the expense of the occupier from any house if the occupier thereof fails to do so as required by this section.

Section 209 - Appointment of hours for placing rubbish on public road

(1) The Commissioners at a meeting may from time to time publish an order prescribing the hours within which an occupier of any house or land may place rubbish on the public road adjacent to his house or land in order that such rubbish may be removed by the Commissioners.

(2) Any person who places or allows his servants to place rubbish on a public road at other than the times appointed by the Commissioners under sub-section (1) shall be liable to a fine not exceeding twenty rupees.

Section 210 - Fees for removal of rubbish

The Commissioners may charge such fees as they think fit in respect of the removal, with the consent of the occupier, of rubbish from any house or land, or in respect of the removal from a public road of rubbish which has accumulated in the exercise of a trade or business.

Section 211 - Penalty for not removing offensive matter from or near road

Any person who, being the occupier of a house in or near a public road within a municipality, keeps or allows to be kept, for more than twenty-four hours, or for more than such shorter time as may be determined by a by-law, otherwise than in some proper receptacle, any dirt, dung, bones, ashes, night-soil or filth or any noxious or offensive matter in or upon such house, or in any outhouse, yard or ground attached to and occupied with such house, or suffers such receptacle to be in a filthy or noxious state, or neglects to employ proper means to cleanse the same, shall be liable to a fine not exceeding fifty rupees.

Section 212 - Penalty for allowing sewage, offensive matter or rubbish to be thrown or run into road or drain

Any person who within a municipality--

(1) without the permission of the Commissioners, throws or puts or permits his servants to throw or put any sewage or offensive matter upon any road, or who throws or puts or permits his servants to throw or put any earth, rubbish, sewage or offensive matter into any sewer or drain belonging to the Commissioners, or into any drain communicating therewith; or

(2) causes or allows the water of any sink, sewer or cesspool, or any other offensive matter belonging to him or being on his land, to run, drain or be thrown or put upon any road, or causes or allows any offensive matter to run, drain or be thrown into a surface-drain near any road in such a manner as to cause a nuisance,shall be liable to a fine not exceeding twenty-five rupees.Latrines, Urinals, Cesspools and Receptacles for Sewage, Offensive Matter and Rubbish

Section 212A - Meaning of the word "latrine" for certain purposes

[181][For the purposes of sections 213 and 214, sub-clause (2) of sub-section (1) of section 215, and sections 216, 217, 218, 219, 220 and 221, the word "latrine" shall include a water closet.]

Section 213 - Power to provide public latrines and urinals

The Commissioners may provide and maintain, in sufficient numbers and in proper situations, public latrines and urinals for the separate use of each sex, and shall cause the same to be kept in proper order and to be properly cleansed.

Section 214 - Enclosure of private latrines and urinals

(1) Every person constructing a latrine or urinal shall have such latrine or urinal shut out by a sufficient roof and wall or fence from the view of persons passing by, or residing in, the neighborhood.

(2) Any person who contravenes the provisions of sub-section (1) shall be liable to a fine not exceeding twenty rupees.

Section 215 - Permission for construction of latrine or urinal near road, tank or water-course

(1) No person shall, without the written permission of the Commissioners,--

(2) construct a latrine or urinal with a door or trap-door opening on to any road or drain;

(3) construct or keep any latrine, urinal, cesspool, house-drain or receptacle for sewage or other offensive matter within fifty feet of any public tank or water-course, or a tank or water-course which the inhabitants of any locality use.

(4) Any person who contravenes the provisions of sub-section (1) shall be liable to a fine not exceeding twenty-five rupees.

Section 216 - Powers of Commissioners to inspect latrines, urinals, etc

(1) All latrines, urinals, cesspools and drains shall be subject to the control of the Commissioners, and the Commissioners or any officer authorised by them in that behalf may inspect any latrine, urinal, cesspool, sink, drain or receptacle for sewage, or offensive matter or rubbish at any time between sunrise and sunset, after six hours' notice in writing to the occupier of the premises in which such latrine, urinal, cesspool, sink, drain or receptacle is situated, and may, if necessary, cause the ground to be opened where they or he may think fit for the purpose of inspection or of preventing or removing any nuisance arising from such latrine, urinal, cesspool, sink, drain or receptacle [and may also, for the said purpose, cause any pipes or fittings connected with any such latrine to be opened or removed][182].

(2) The expense of such inspection and of causing the ground to be closed [or the pipes or fittings connected with any such latrine to be closed or replaced][183] and made good as before shall be borne by the Commissioners, unless the latrine, urinal, cesspool, drain or receptacle is found to be in bad order or condition, or to have been constructed in contravention of any provisions of, or made under, this or any other enactment, in which case such expense shall be recovered from the owner or occupier.

Section 217 - Powers of Commissioners to require repair, alteration, removal of latrine, etc

(1) The Commissioners may require by notice the owner or occupier of any land or building, within a period to be specified in the notice, to do all or any of the following things:--

(a) to close, remove, alter, repair, disinfect or put in good order any latrine, urinal, cesspool, drain, or receptacle for sewage, offensive matter or rubbish pertaining to such land or building, or to remove or alter any door or trap-door of any such latrine or urinal which opens on to a street or drain;

(b) to provide such latrines, urinals, cesspools, drains, or receptacles for sewage, offensive matter or rubbish as should, in their opinion, be provided for the building or land, whether in addition or not to any existing ones:

[184][Provided that no owner or occupier of any land or building in a municipality shall be required to provide any water closet for such land or building unless the provisions of section 304 have been extended to such municipality;]

(c) to cause any latrine or urinal provided for the building or land to be shut off by a sufficient roof and wall or fence from the view of persons passing by or dwelling in the neighborhood.

(2) When requiring under sub-section (1) anything to be provided, altered or done, the Commissioners may specify in the notice the description of the thing to be provided, the pattern to conform with which the thing is to be altered, and the manner in which the thing is to be done.

Section 218 - Effect of disobedience or contravention of requisition

(1) If any latrine, urinal, cesspool, drain or receptacle for sewage, offensive matter or rubbish is defective or is constructed contrary to the directions of the Commissioners, or to the provisions of this Act or any by-law made there under, or if any person, without the consent of the Commissioners, constructs, rebuilds or opens any latrine, urinal, cesspool, drain or receptacle which has been ordered by them to be demolished or closed, or not to be made, the Commissioners may cause such alteration to be made in such latrine, urinal, cesspool, drain or receptacle as they think fit, or may cause the same to be demolished or removed.

(2) The expenses incurred by the Commissioners under subsection (1) shall be paid by the person by whom such latrine, urinal, cesspool, drain or receptacle was improperly constructed, rebuilt or opened, and such person shall further be liable for each such offence to a fine not exceeding fifty rupees.

Section 219 - Supply of disinfectants by Commissioners

When, under section 217, sub-section (1), an owner or occupier is required by the Commissioners to use disinfectants, the Commissioners shall, if necessary, themselves supply disinfectants or deodorants for such use at cost price, and the expense thereby incurred shall be considered as an arrear of tax, and be recoverable as such from the owner of the latrine, urinal, cesspool, drain or receptacle as the case may be, or the Commissioners may, if they think fit, order that such expense shall be paid from the municipal fund.

Section 220 - Penalty for neglecting to keep latrine, etc., in proper order

If the owner or occupier of any latrine, urinal, cesspool, drain or other receptacle for sewage or offensive matter neglects or refuses, after warning from the Commissioners, to keep the same in a proper state, he shall be liable to a penalty not exceeding fifty rupees:

Provided that any person who is liable to pay a latrine tax shall not be punished with a fine for neglecting or refusing to keep his latrine, urinal, or cesspool in a proper state of cleanliness.

Section 221 - Power to make by-laws regarding conservancy

By-laws relating to Conservancy

The Commissioners at a meeting may make by-laws consistent with this Act--

(a) regulating the disposal of sewage, offensive matter, and rubbish, the maintenance of latrines, urinals, cesspools, sinks and drains, the disposal of the carcasses of animals, the fees to be charged for such disposal and the notice to be given of the death of animals;

(b) providing for the abatement of any nuisance arising within the municipality from sewage, offensive matter or rubbish, and

Section 222 - Construction of public drains

Drainage

The Commissioners may construct, within or, subject to the sanction of the [Provincial Government][185], outside the municipality, such drains as it thinks necessary for keeping the municipality properly cleansed and drained and may carry such drains through, across or under any street or place, and, after reasonable notice in writing to the owner or occupier, into, through or under any buildings or land.

Section 223 - Alteration of public drains

(1) The Commissioners may, from time to time, enlarge, lessen, alter the course of, cover in or otherwise improve, a public drain and may discontinue, close up or remove any such drain.

(2) The exercise of the power conferred by sub-section (1) shall be subject to the condition that the Commissioners shall provide another and equally effective drain in place of any existing drain of the use of which any person is deprived by the exercise of the said power.

Section 224 - Use of public drains by private owners

The owner or occupier of a building or land within the municipality shall be entitled to cause his drains to empty into the drains of the Commissioners, provided that he first obtains the written permission of the Commissioners, and that he complies with such conditions, consistent with any by-law, as the Commissioners prescribe, as to the mode in which and the superintendence under which the communications arc to be made between drains not vested in the Commissioners and drains which are so vested.

Section 225 - Power to order demolition of drain constructed without consent of Commissioners

(1) If any person, without the written consent of the Commissioners first obtained, makes or causes to be made, or alters, or causes to be altered, any drain or branch drain leading into any of the drains vested in the Commissioners or into any water course, road or land vested in the Commissioners, the Commissioners may cause such drain or branch drain to be demolished, altered, remade or otherwise dealt with as they shall think fit; and the expenses thereby incurred shall be paid by the person making or altering such drain.

(2) Any person who so makes or alters a drain or branch drain without the consent of the Commissioners shall be liable to a fine not exceeding fifty rupees.

Section 226 - Group or block of houses etc., may be drained by a combined operation

If it appears to the Commissioners that a group or block of houses may be drained or improved more economically or advantageously in combination than separately, and a drain or other outlet already exists within one hundred feet of any part of such group or block of houses, the Commissioners may cause such group or block of houses to be so drained and improved,and the expenses thereby incurred shall be recovered from the owners of such houses, in such proportions as shall to the Commissioners seem fit.

Section 227 - Power to set apart wells, tanks, etc., for drinking, culinary, bathing and washing purposes

Wells, Tanks and Streams

(1) The Commissioners may, by order published at such places as they think fit, set apart convenient wells, tanks, parts rivers, streams or channels, not being private property,--

(a) for the supply of water for drinking and for culinary purposes, or

(b) for the purpose of bathing, or

(d) for any other purpose connected with the health, cleanliness or comfort of the inhabitants, and may by like order prohibit bathing, or the washing of animals or clothes or other things at any public place not set apart for that purpose, or at a time, or by a sex, other than that specified in the order, and may in like manner prohibit any other act by which water in public places may be rendered foul or unfit for use or which causes or is likely to cause inconvenience or annoyance to persons lawfully using such places.

(2) Any person who contravenes an order of the Commissioners under sub-section (1) shall be liable to a fine not exceeding fifty rupees.

Section 228 - Power to require removal of nuisance arising from tanks, etc

(1) The Commissioners may by notice require the owner or occupier of any land or building to cleanse, repair, cover, re-excavate, fill up or drain off a private well, tank, reservoir, cistern, pool, depression or excavation therein which may appear to the Commissioners to be injurious to health or offensive to the neighborhood:

Provided that if, for the purpose of effecting any drainage under this section, it is, in the opinion of the Commissioners, necessary to acquire any land or rights in land, not being the property of the person who is required to drain his land, or to pay compensation to any other person, the Commissioners shall provide such land and pay such compensation.

Section 229 - Power to require cleansing of sources of water for drinking or culinary purposes

The Commissioners may by notice require the owner of, or the person having control over, a private water-course, spring, tank, well or other place, the water of which is used or likely to be used for drinking or culinary purposes, to clean the same from time to time of silt, refuse or decaying vegetation, and may also require him to protect the same from pollution in such manner as to the Commissioners may seem fit, and in the case of a well to repair the same.

Section 230 - Power to prohibit use of polluted water for drinking or culinary purposes

(1) If the Director of Public Health, Civil Surgeon, Assistant Director of Public Health or Health Officer certifies that the water of any water-course, spring, tank, well, or other place, used or likely to be used for drinking or culinary purposes, is, if so used, liable to engender or cause the spread of disease and that, owing to its situation or other cause, such place cannot effectively be protected from pollution, or if the owner of, or person having control over, any such place refuses or neglects to comply with a requisition of the Commissioners under section 229, the Commissioners may?

(i) by public notice prohibit the use or removal of water from such place for drinking or culinary purposes during a period to be specified in the notice and take such steps as they may consider necessary to prevent the removal of water for such purposes, or,

(ii) in the case of a private well, require the owner of, or person having control over it, to close it permanently or to fill it up with suitable material.

(2) Any person who fails to comply with an order under this section shall be liable to a fine not exceeding fifty rupees.

Section 231 - Power to inspect and disinfect sources of water used for drinking

The Commissioners or any person authorized by them in that behalf may, at all reasonable times, inspect and disinfect any water-course, spring, tank, well or other, place from which water is, or is likely to be, taken for drinking or culinary purposes, provided that reasonable notice shall be given before the inspection of a well situated within a house is made.

Section 232 - Removal of latrines, etc., near any source of water-supply

The Commissioner's may, unless a written permission has been given under section 215, by notice require an owner or occupier on whose land a drain, latrine, urinal, cesspool or other receptacle for sewage, offensive matter or rubbish exists within fifty feet of a spring, well, tank, reservoir or other source from which water is, or may be, derived for public use, to remove or close the same, or to put it in such condition as to prevent any pollution of the water-supply, within one week from the service of such notice.

Section 233 - Wells, tanks, etc., to be secured

(1) If any well, tank or other excavation, whether on public or private ground, is, for want of sufficient repairs or protection, dangerous to passengers, the Commissioners shall forthwith, if it appears to them to be necessary, cause a temporary hoard or fence to be put up for the protection of passengers, and may require the owners or occupiers, or the owners and occupiers, of the land on which such tank, well or other excavation is situated, within seven days properly to secure or protect such well, tank or other excavation.

(2) Any person who fails to comply with a requisition issued by the Commissioners under sub-section (1) shall be liable to a fine not exceeding fifty, rupees, and to a further fine not exceeding ten rupees for every day during which the default is continued after the expiration of eight days from the date of service on him of such requisition.

Section 234 - Power to make by-laws

The Commissioners at a meeting may make by-laws consistent with this Act regulating the use of, and the prevention of nuisances in regard to, the public water-supply, bathing and washing places, streams, channels, tanks and wells.

Section 235 - Cleansing of filthy buildings or land

Insanitary Property

If any building or land is in a filthy or unwholesome state, the Commissioners may by notice require the owner or occupier thereof to cleanse, or otherwise put in a proper state, the building or land and thereafter to keep the same in a clean and proper state.

Section 236 - Buildings unfit for human habitation

(1) The Commissioners may prohibit the owner of any house, not being a hut, from letting it for occupation, if in their opinion it is unstable or if the drainage or latrine accommodation is defective until its stability shall have been secured or the defects in drainage and latrine accommodation made good.

(2) Any person who lets a building or any part thereof contrary to an order under sub-section (1), shall be liable to a fine not exceeding fifty rupees, and to a further fine not exceeding ten rupees for every day during which the offence is continued after he has been convicted of such offence.

Section 237 - Power to prevent ruinous or unoccupied buildings from becoming a nuisance

Whenever it appears to the Commissioners that any building, by reason of being unsecured and untenanted or by reason of having fallen into ruins, affords facilities for the commission of a nuisance or for the harboring of snakes or other noxious animals the Commissioners may require the owner of such building, or the owner of the land to which such building is attached, properly to secure the same or to remove or level such ruins, as the case may require.

Section 238 - Power to require improvement of drainage of land

(1) If any land being within one hundred feet of a drain or other outlet into which such land may, in the opinion of the Commissioners, be drained is not drained to their satisfaction, the Commissioners may require the owner within one month to drain the said land into such drain or outlet.

(2) If it appears to the Commissioners that any land is by want of drainage in a state injurious to health or offensive to the neighborhood, the Commissioners may require the owner or occupier, or both, within fifteen days to drain such land.

(3) If for the purpose of effecting any drainage under this section, it is, in the opinion of the Commissioners, necessary to acquire any land, not being the property of the person who is required to drain his land, or to pay compensation to any other person, the Commissioners shall provide such land and pay such compensation.

Section 239 - Power to require owner to clear away noxious vegetation

Whenever on any land, being private property, there exists thick vegetation or undergrowth which appears to be injurious to health or to form an impediment to efficient ventilation, the Commissioners may by notice require the owner or occupier of such land, within a period to be specified in such notice, to clear away and remove such vegetation or undergrowth.

Section 240 - Power to prohibit excavation and construction of tanks, pits and cesspools

(1) The Commissioners at a meeting may by a general order prohibit the making of excavations for the purpose of digging earth or stones there from, or for the purpose of storing rubbish or offensive matter therein or the digging or construction of tanks, pits and cesspools, without their special permission previously obtained.

(2) Any person who contravenes an order under this section shall be liable to a fine not exceeding twenty-five rupees.

Section 241 - Power to prohibit cultivation, use of manure or irrigation injurious to health

If the Commissioners at a meeting are of opinion that the cultivation of any description of crop, or the use of any kind of manure, or the irrigation of land in any specified manner,--

(a) in any place within the limits of the municipality is injurious, or facilitates practices which are injurious to the health of persons dwelling in the neighborhood, or

(b) in any place within or without the limits of the municipality is likely to contaminate the water-supply of the municipality or otherwise render it unfit for drinking purposes, the [Provincial Government][186] may, on receipt of an application from the Commissioners, by public notice, prohibit the cultivation of such crop, the use of such manure, or the use of such method of irrigation or impose such conditions with respect thereto as may prevent injury there from:

Provided that, if the act prohibited has been practiced in the ordinary course of husbandry at any time during the five successive years last preceding the date of the prohibition, compensation shall be paid from the municipal fund to all persons interested therein for any damage caused to them by such prohibition.

Section 242 - Penalty for disobeying requisition

Any owner or occupier of a house or land who fails to comply with a requisition issued by the Commissioners under the provisions of section 235, 237, 238, 239 or 241 shall be liable, for every such default, to a fine not exceeding fifty rupees, and to a further fine not exceeding ten rupees for every day during which the default is continued after the expiration of eight days from the date of service on him of such requisition.

Section 243 - Power of Commissioners as to inspection of huts

Sanitary measures with regard to Blocks of Huts

Whenever the Commissioners at a meeting are satisfied, from inspection, or by report of competent persons, that any existing block of huts within the municipality is, by reason of the' manner in which the huts are constructed or crowded together, or of the want of drainage and the impracticability of scavenge ring, attended with risk of disease to the inhabitants of the neighborhood, they may cause the locality to be inspected by two medical officers, who shall make a report in writing on the sanitary condition of the said block of huts, and shall specify, if necessary, in the said report, the huts which should be removed, the roads, drains and sewers which should be constructed, and the low lands which should be filled up with a view to the removal of the said risk of disease.

Section 244 - Power to serve notice

On receipt of the said report, the Commissioners at a meeting may require the owners or occupiers of the huts, or, at the option of the Commissioners, the owner of the land on which such huts are built, to carry out and execute within a reasonable time, to be fixed by the Commissioners for such purpose, all or any of the works specified in the aforesaid report or any portion thereof respectively, and, if such owner, owners or occupiers shall fail to comply with such requisition, the Commissioners themselves may execute all or any of such works.

Section 245 - Recovery of expenses by installments, or remission in cases of poverty

The Commissioners at a meeting may order that any expenses payable in respect of any work done by them in consequence of the failure of the owners or occupiers to execute such work when required to do so under the last preceding section shall be recovered by installments from the person liable to pay the same; or, if it appears to them that the said person is unable by reason of poverty to pay the same, may order the same, or any portion thereof, to be paid out of the municipal fund.

Section 246 - Sale of huts

If any of the said huts is pulled down, the Commissioners shall cause the materials of each hut to be sold separately, if such sale can be effected, and the proceeds shall be paid to the owner of the hut, or if the owner be unknown, or the title disputed, shall be held in deposit by the Commissioners until the person interested therein obtains the order of a civil court of competent jurisdiction for the payment of the same.

Section 247 - Application of sections 243 to 246 where masonry houses interspersed

The mere fact that masonry buildings are interspersed in a block of huts shall not prevent action being taken with reference to such huts under sections 243 to 246.

Section 248 - Registration of existing burial or burning grounds

Burial and Burning Grounds

[187][Within three months from the date of the publication of a notification by the [Provincial Government][188] extending this and the tea next succeeding sections to any municipality, every place therein which is used as a burial or burning ground for corpses shall be registered as such by the owner or person in charge thereof in the office of the Commissioners, but no fees shall be charged for such registration.]

Section 249 - Permission to make or renew use of burial or burning ground and registration of same

The Commissioners may at their discretion at any time grant permission for the formation and making of burial or burning grounds, or for the renewed use of such grounds as, owing to disuse have not been registered under the last preceding section, and when such permission has been granted shall cause such grounds to be registered.

Section 250 - Provision of places to be used as burial or burning grounds

The Commissioners at a meeting may, from time to time, out of the municipal fund, provide fitting places to be used as burial or burning grounds either within or without the municipality.

Section 251 - Prohibition to bury or burn in unregistered ground

(1) After the expiration of the three months mentioned in section 248 no corpse shall be buried or burnt otherwise than in a place which is borne on the register of the Commissioners as an open burial or burning ground, or has been provided by the Commissioners for the purpose; but the Commissioners may grant special permission for a corpse to be buried or burnt elsewhere.

(2) Whoever, within a municipality, after the expiration of the said period, knowingly buries or burns, or causes, procures or suffers to be buried or burnt, any corpse in or on any ground not registered as a burial or burning ground, or which has not been provided by the Commissioners for purpose, shall be liable to a fine not exceeding one hundred rupees.

Section 252 - Power to order certain burial and burning grounds to be closed

(1) The Commissioners at a meeting may by public notice order any burial or burning ground, whether registered under section 248 or provided under section 250, which is in their opinion dangerous or likely to be dangerous to the health of persons living in the neighborhood, or to be offensive to such persons, to be closed from a date to be specified in the notice, and shall in such case, if no suitable place for burial or burning exists at a reasonable distance, provide a fitting place for the purpose.

(2) When notice is issued ordering the closing of any burial ground under sub-section (1) private burial places in such burial grounds may be excepted from the notice, subject to such conditions as the Commissioners at a meeting may impose in this behalf:

Provided that the limits of such burial places are defined, and that they shall only be used for the burial of members of the family of the owners thereof.

Section 253 - Appeals from orders under section 252

Any person aggrieved by any order made by the Commissioners under the powers conferred upon them by the last preceding section may appeal to the [Provincial Government][189], and the decision of the [Provincial Government][190] shall be final. [In relation to any European cemetery, this section shall have effect as if for the references to the Provincial Government there were substituted references to the Central Government.][191]

Section 254 - Power to cause corpses to be burnt or buried according to the religious tenets of the deceased

After the expiration of not less than twenty-four hours from the death of any person, the Commissioners may cause the corpse of such person to be burnt or buried, and the expenses thereby incurred shall be recoverable as a debt due from the estate of such person. In every such case the corpse shall be disposed of, so far as may be possible, in a manner consistent with the religious tenets of the deceased.

Section 255 - Power to provide for burial of paupers free of charge

The Commissioners at a meeting may, from time to time out of the municipal fund, provide for the burial and burning of paupers free of charge within the limits of the municipality.

Section 256 - Power to license fuel shops at burning grounds

(1) The Commissioners may, from time to time, grant licences to persons applying for the same, for the sale at burning grounds of fuel and other articles used for the cremation of dead bodies, and in case any such licence is granted shall, at a meeting prescribe a scale of rates for the sale of such articles; and any person not so licensed, who, within three hundred yards of any such burning ground, sells or offers for sale any such fuel or other articles, shall be liable to a fine not exceeding fifty rupees.

(2) The Commissioners may, on good and sufficient cause, revoke or withdraw any such licence they may think fit, and any person to whom any such licence is granted, who charges for the sale of any such article at any higher rate than the rate fixed for such article in such scale, shall, at the discretion of the Commissioners, be liable to have his licence cancelled and shall be liable also to a fine not exceeding ten rupees.

Section 257 - Commissioners to provide fuel at burning grounds

At any burning ground provided by the Commissioners, the Commissioners shall make adequate arrangements for the sale of fuel and other articles used for the cremation of dead bodies.

Section 258 - Power to make by-laws

The Commissioners at a meeting may make by-laws consistent with this Act controlling and regulating the use and management of burial and burning grounds and the disposal of corpses.

Section 259 - Power to prohibit certain offensive and dangerous trades without licence

Offensive and Dangerous Trades, Occupations or Processes

(1) Within such local limits as may be fixed by the Commissioners at a meeting, no place shall be used without a licence granted by the Commissioners after such local inquiry as they may deem necessary, which shall be renewable annually, for any of the following trades or businesses, namely:--

(i) the skinning or disemboweling of animals;

(ii) storing hides, horns or skins;

(iii) boiling or storing offal, blood, bones or rags;

(iv) melting tallow;

(v) tanning, or the manufacture of leather or leather goods;

(vi) oil-boiling;

(vii) soap-making;

(viii) dyeing;

(ix) burning bricks, tiles, pottery or lime;

(x) storing or selling coal;

(xi) storing kerosene, petroleum, naphtha or any inflammable oil or spirit;

(xii) trading in, or storing hay straw, timber, wood, thatching grass, jute or other dangerously inflammable material;

(xiii) manufacture of lac; and

(xiv) any manufacture, process or business from which offensive or unwholesome smells may arise, or which has been declared by the [Provincial Government][192] by notification to be dangerous or offensive.

(2) A licence for any of the purposes mentioned in sub-section (1) shall not be withheld unless the Commissioners have reason to believe that the business which it is intended to establish or maintain would be offensive or dangerous to persons residing in or frequenting the immediate neighborhood.

(3) The Commissioners at a meeting may, subject to a maximum to be fixed by the [Provincial Government][193], levy a fee in respect of any such licence and the renewal thereof, and may impose such conditions upon the grant of any such licence as they may think necessary.

(4) The grant of a licence for the purposes mentioned in clause (xi) of sub-section (1) shall be consistent with the provisions of the Indian Petroleum Act, 1899 (VIII of 1899),[194] and no such licence shall be granted unless the said provisions have been complied with by the applicant for the licence.

Section 260 - Power to order the carrying on of dangerous and offensive trades to be discontinued

(1) If it is shown to the satisfaction of the Commissioners at a meeting that any place licensed under section 259 is a nuisance to the neighborhood they may, notwithstanding anything contained in the said section, give notice to the occupier to discontinue the use of such place within one month after the date of such notice:

Provided that in this case the Commissioners shall refund so much of the fee levied under the last preceding section as may be proportionate to the unexpired portion of the year for which the licence was granted.

(2) Any person who, within a municipality, after the expiration of the time specified in a notice issued by the Commissioners under the provisions of sub-section (1), uses or permits to be used, the place specified in such notice for any trade or business mentioned in section 259, shall be liable to a fine not exceeding two hundred rupees, and to a further fine not exceeding forty rupees for each day during which the offence is continued after he has been convicted of such offence.

Section 261 - Licensing of places for keeping horses and cattle

(1) Within such limits as the Commissioners at a meeting may determine, no cartman, livery stable-keeper or keeper of vehicles plying for hire shall keep horses, ponies or cattle for the purposes of trade or business except in a place licensed by the Commissioners.

(2) The Commissioners may license places for such purpose, and may levy a fee not exceeding one rupee on the issue and renewal of any such licence. Such licence shall be renewed in the first and seventh months of each year.

(3) It shall be in the discretion of the Commissioners at a meeting to grant any such licence subject to such conditions as they may think fit.

Section 262 - Conditions for keeping pig-sty

(1) Within such limits as the Commissioners may direct, no person shall keep any pig-sty adjoining or near a road unless it is shut out there from by a sufficient wall or fence, and in no place within such limits shall more than ton pigs or more than twenty sheep or goats be kept without the written permission of the Commissioners.

(2) The Commissioners may charge an annual fee not exceeding two rupees for such permission, and may impose such conditions in respect of such permission as they may think necessary.

Section 263 - Penalties

Any person who within a municipality--

(1) without a licence uses any place for any of the purposes specified in section 259 or section 261, or

(2) being a holder of a licence under section 259 or section 261, breaks any condition of such licence, or

(3) keeps any pig-sty, pigs, sheep or goats contrary to the provisions of section 262, shall be liable to a fine not exceeding fifty rupees, and to a further fine not exceeding ten rupees for every, day during which the offence is continued after he has been convicted of such offence.

Section 264 - Power to make by-laws regulating places used for offensive trades, etc

The Commissioners at a meeting may make by-laws consistent with this Act--

(a) providing for the inspection and regulation of the conduct of business in a place used for any of the purposes mentioned in section 259, so as to secure cleanliness therein, or to minimize any injurious, offensive or dangerous effect arising or likely to arise there from;

(b) regulating or prohibiting, for the purpose of preventing danger to the public health, the stalling of horses, camels, cattle, swine, donkeys, sheep or goats;

(c) prohibiting in any specified road or area, the residing of public prostitutes and the keeping of a brothel, or the letting or other disposal of a house or building to public prostitutes or for a brothel; and

(d) generally, for the prevention of nuisances affecting the public health, safety or convenience.

Section 264A - Notification of infectious diseases

Infectious and Contagious Diseases

(1) [195][Wherever, in any house or other building used for human habitation, any person is known to be suffering from small-pox, cholera, plague or tuberculosis (in this section such person being referred to as the patient), a report of such illness shall forth with be made by the person specified in sub-section (3) to the Health Officer, the Civil Surgeon of the district, the Commissioners or to such other authority or at such place as the Commissioners may, having regard to the public convenience, appoint.

(2) If the patient dies before a report required by sub-section (1) has been made, then a report of the death of such patient shall be made by the person specified in sub section (3) to an authority specified in, or appointed under, or at any place appointed under, sub-section (1).

(3) Such report shall be made, if the illness or death specified in sub-sections (1) and (2) occur?

(a) in a house--by the occupier of the house, and in his default by the head of the family of the patient present in the house, and in his default by every adult male relative of the patient present in the house, and in their default by every male adult who is or has been in charge of or in attendance on the said patient at any time during his illness:

Provided that a person who is not required to make a report in the first instance, but only in default of some other person, shall not be liable to any fine specified in sub-section (7), if he satisfies the Court that he had reasonable cause to suppose that the report had been duly made;

(b) in any hotel, sarai, dharamsala or other similar institution by the manager or other person in charge thereof;

(c) in a building owned or occupied by any educational institution, including institutions for technical or industrial training, or in any hostel or mess attached to any such institution--by the Principal, Headmaster, Superintendent or other person in charge of the said institution;

(d) in a factory or other industrial institution or in any building attached to and used for the accommodation of the employees of, any such factory or institution--by the owner, agent, manager or other person in charge of such factory or industrial institution.

(4) A report made by the owner, agent, manager or other person in charge of a factory or other industrial institution shall specify the name and address of the person who is suffering, or who has died, from small-pox, cholera, plague, or tuberculosis.

(5) Any practitioner, whether practicing the allopathic or any other system of medical treatment, who attends in any house or other building used for human habitation any person whom he believes to be suffering from small-pox, cholera, plague, or tuberculosis shall forthwith make a report to any authority specified in, or appointed under, or at any place appointed under, sub-section (1).

(6) Every owner, agent, manager or other person in charge of a factory or other industrial institution shall supply such periodical returns of sickness due to small-pox, cholera, plague or tuberculosis as he may from time to time be called upon by the Commissioners to furnish.

(7) Any person who fails to make a report which he is required to make by this section shall be punishable with fine which may extend to one hundred rupees.]

Section 264B - Power to apply provisions of section 264A, with respect to infectious diseases not mentioned in that section

[196][The [Provincial Government][197] may, by notification, direct that all or any of the provisions of section 264A shall, during a period to be specified in such notification, apply in any municipality with respect to any infectious disease other than a disease mentioned in sub-section (1) of the said section.]

Section 265 - Removal to hospital of patients suffering from infectious diseases

[198][In any municipality to which this section may at any time be extended by the [Provincial Government][199], when any person suffering from plague, cholera or small-pox is found to be--

(a) without proper lodging or accommodation, or

(b) living in a sarai, dharmsala or other public hostel, or

(c) living in a room or house which neither he, nor any one of whom he is a dependent, either owns or pays rent for, the Commissioners, by any person authorized by them in this behalf, may on the advice of a Health Officer or any registered medical practitioner,[200] remove the patient to any hospital or place at which persons suffering from such disease are received for medical treatment.

Section 266 - Disinfection of buildings and articles

(1) If the Commissioners are of opinion that the cleansing or disinfecting of a building or any part thereof or of any article therein, which is likely to retain infection, will tend to prevent or check the spread of any disease, they may by notice require the owner or occupier to cleanse or disinfect the same in the manner and within the time prescribed in such notice.

(2) If?

(a) within the time specified as aforesaid from the receipt of the notice, the person on whom the notice is served fails to have the building or part thereof or the article disinfected as aforesaid within the time fixed in the notice, or

(b) the occupier or owner, as the case may be, gives his consent,the Commissioners may from the municipal fund cause the building or part thereof and articles to be cleansed and disinfected.

Section 267 - Provision of places and appliances for disinfection

[201][In any municipality to which this section may be extended by the [Provincial Government][202], the Commissioners may--

(a) provide proper places, with all necessary attendants and apparatus, for the disinfection of conveyances, clothing, bedding or other articles which have been exposed to infection,

(b) cause conveyances, clothing or other articles brought for disinfection to be disinfected free of charge or subject to such charges as may be approved by them, and

(c) direct any clothing, bedding or other articles likely to retain infection to be disinfected or destroyed, and shall give compensation for any article destroyed under this clause.]

Section 268 - Health Officer to exercise powers of Superintendent of Vaccination

Vaccination

A Health Officer appointed by the Commissioners shall, within the municipality to which he is appointed, subject to such restrictions as the [Provincial Government][203] may impose and to the general control of the Civil Surgeon of the district, exercise the powers and perform the duties of a Superintendent of Vaccination.

Section 269 - Establishment and maintenance of fire-brigade

Extinction and Prevention of Fire

For the prevention and extinction of fire, the Commissioners at a meeting may resolve to establish and maintain a fire-brigade and to provide any implements, machinery, means of communicating intelligence or supply of water which the Commissioners may think necessary for the efficient discharge of their duties by the brigade.

Section 270 - Power of fire-brigade and other persons for suppression of fires

(1) On the occasion of a fire in a municipality, any Magistrate, any Municipal Commissioner, any member of a fire-brigade maintained by the Commissioners, then and there directing the operations of men belonging to the brigade, and (if directed so to do by a Magistrate or by a Municipal Commissioner) any Police Officer above the rank of constable may?

(a) remove or order the removal of any person who by his presence interferes with or impedes the operations for extinguishing the fire, or for saving life or property;

(b) close any street or passage in or near which any fire is burning;

(c) for the purpose of extinguishing the fire, break into or through, or pull down, or use for the passage of any house or other appliance, any promises;

(d) cause mains and pipes to be shut off so as to give greater pressure of water in the place where the fire has occurred;

(e) call on the persons in charge of any fire-engine to render such assistance as may be possible; and

(f) generally take such measures as may appear necessary for the preservation of life or property.

(2) No person shall be liable to pay damages for any act done by him under sub-section (2) of this section in good faith.

Section 271 - Power as to inflammable structures

(1) The Commissioners at a meeting may by public notice direct that, within certain limits to be fixed by them, the roofs and external walls of huts or other buildings shall not be made or renewed with grass, mats, leaves or other dangerously inflammable materials without the consent of the Commissioners in writing.

(2) The Commissioners may at any time by written notice require the owner of a building which has an external roof or wall made of any such material as aforesaid to remove such roof or wall within such reasonable time as shall be specified in the notice, notwithstanding that a public notice under sub-section (1) has not been issued, or that such roof or wall was made with the consent of the Commissioners or before the issue of such public notice, if any:

Provided that, in the case of any such roof or wall in existence before the issue of such public notice or made with the consent of the Commissioners, the Commissioners shall make compensation for any damage caused by the removal which shall not exceed the original cost of constructing the roof or wall.

(3) Any person who without such consent as is required by sub-section (1), makes or renews or causes to be made or renewed, or in disobedience to a notice given under sub-section (2) suffers to remain a roof or wall of such material as aforesaid, shall be liable to a fine not exceeding twenty-five rupees, and to a further fine not exceeding ten rupees for every day on which the offence is continued after the date of the first conviction.

Section 272 - Power to search for inflammable material in excess of authorized quantity

(1) The Commissioners may, without notice and at any period of the day or night enter into and inspect a house or building which is suspected to contain petroleum, or other inflammable material, in excess of the quantity permitted to be kept in such house or building under the conditions of a licence granted under section 259.

(2) Should any such excess quantity of such material be discovered, it may be seized and held subject to such order as a Magistrate may pass with respect to it.

(3) If the Magistrate decides that the material seized was stored in the house or building contrary to the conditions of such licence, he may pass an order confiscating the same.

(4) Subject to any provision of, or made under, this or any other enactment, the material so confiscated may be sold by order of the Magistrate, and the proceeds, after defraying the expenses of such sale, shall be credited to the municipal fund.

(5) No order of confiscation under this section shall operate to prevent any other criminal or civil proceedings to which the person storing the material in excessive quantity may be liable.

Section 273 - Stacking, etc., of inflammable materials

The Commissioners may, subject to the provisions of section 259, where it appears to be necessary for the prevention of danger to life or property, by public notice prohibit all persons from stacking or collecting hay, straw, timber, wood, thatching grass, jute or other dangerously inflammable materials, or from placing mats or erecting thatched huts or lighting fires in a place or within limits specified in the notice.

Section 274 - Power to make by-laws

The Commissioners at a meeting may make by-laws consistent with this Act--

(a) providing for the guidance, discipline and conduct of the members of a volunteer fire-brigade recognized by the Commissioners;

(b) prescribing the officer to whom and the place at which the outbreak of a fire shall be reported;

(c) regulating, either by rendering licences necessary, or otherwise, the letting off of fire-arms, fire-works, fire-balloons or bombs; and

(d) generally making provision for the procedure and precautions to be adopted by the public on the occasion of a fire and for any other thing relating to fires in respect of which provision is necessary.

Section 275 - Establishment of municipal markets

Markets

The Commissioners at a meeting may provide land for the purpose of being used as a municipal market and may defray the cost of providing such land and all expenses necessary for the establishment of such market from the municipal fund, and may take a lease of any market; and may charge rent, tolls and fees for the right to expose goods for sale in such market and for the use of shops, stalls and standings therein.

Section 276 - Licensing of markets and shops for sale of certain articles

(1) The right of any person to use any place within the limits of a municipality, other than a municipal market, as a market or shop for the sale of animals, meat or fish intended for human food, or as a market for the sale of butter, ghi, fruit or vegetables shall be subject to by-laws (if any) made under section 291.

(2) Where any by-law is in force requiring a licence for the establishment or maintenance of a market or shop for the sale of any article mentioned in sub-section (1), the Commissioners shall not?

(a) refuse a licence for the maintenance of market or shop lawfully established at the date of such by-law coming into force, if application be made within six months from such date, except on the ground that the place where the market or shop is established fails to comply with any conditions prescribed by, or under, this Act, nor

(b) cancel, suspend or refuse to renew any licence granted under such by-law for any cause, other than the failure of the licensee to comply with the conditions of licence or with any provision of, or made under, this Act.

Section 277 - Penalty for using unlicensed market

Any person who being the owner or occupier of any land, willfully or negligently permits the same to be used as a market without such licence as may be required by a by-law made under section 291, shall be liable to a fine not exceeding two hundred rupees for every such offence, and to a further fine not exceeding forty rupees for each day during which the offence is continued after conviction of such offence.

Section 278 - Power to close unlicensed places

The Magistrate, on the application of the Commissioners, may order any land, in respect of which a conviction shall have been obtained under the last preceding section, to be closed as a marketplace, and ever upon may take order to prevent such land being so used; and every person who sells or exposes for sale animals, meat, or fish, intended for human food, or butter, ghi, fruit, or vegetables on any land which has been so closed, shall be liable to a fine not exceeding ten rupees.

Section 279 - Places for slaughter of animals for sale

Slaughter-houses

(1) The Commissioners at a meeting may, with the approval of the Magistrate, fix premises, either within or without the limits of the municipality, for the slaughter of animals, or animals of any specified description, for sale, and may with the like approval grant and withdraw licences for the use of such premises.

(2) When such premises have been fixed by the Commissioners beyond municipal limits, the Commissioners shall have the same power to make by-laws for the inspection and proper regulation of the same as if they were within those limits.

(3) When such premises have been fixed, no person shall slaughter any such animal for sale at any other place within the municipality.

(4) Any person who slaughters for sale any such animal at any other place within the municipality, shall be liable to a fine not exceeding twenty rupees for every animal so slaughtered.

Section 280 - Powers to take measures for the improvement of the milk supply

Milk-supply

The Commissioners at a meeting may for the purpose of improving the supply of milk and milk products within the municipality--

(a) provide and set apart grazing grounds, dairies and residences for dairymen and milk-sellers within the municipality;

(b) with the sanction of the [Provincial Government][204] acquire land for the purposes specified in clause (a) outside the limits of the municipality; and

(c) charge such fees for the use of such grazing grounds, dairies and residences as may be fixed by by-law made in that behalf.

Section 281 - Powers to make rules for the improvement of the milk-supply

(1) The [Provincial Government][205] may make rules consistent with this Act to?

(a) prohibit the use of any place within a municipality for the purpose of the trade or business of a dairyman or as a dairy or for the sale of milk or milk products except under licence from the Commissioners;

(b) prescribe and regulate the construction, dimensions, ventilation, lighting, cleansing, drainage and water-supply of dairies and cattle-sheds in the occupation of persons following the trade of dairymen or sellers of milk or milk products, and providing for the inspection of milch cattle, and for securing the cleanliness of milk stores, milk shops and vessels used by such sellers or dairymen for milk and milk products;

(d) require notice to be given to the Commissioners whenever any milch cow or buffalo is affected with any contagious disease and prescribe precautions to be taken to protect milk against infection and contamination; and

(e) make provision generally to prevent the adulteration of milk within the municipality.

(2) Rules made under this section shall not take effect in any municipality unless the Commissioners at a meeting have by resolution adopted them.

(3) Whoever contravenes any rule made under this section, or any condition of any licence granted under any such rule, shall be liable for over such offence to a fine not exceeding fifty rupees.

Section 282 - Registry of shops for sale of drugs used in Western medical science

Drugs

(1) No shop or place shall be kept for the retail sale of drugs recognized by the British Pharmacopoeia, not being also articles of ordinary domestic consumption, unless the same has been registered in the office of the Commissioners. The Commissioners shall, upon registration, grant the keeper of such shop or place a licence which he shall be bound to display in some conspicuous part of his premises.

(2) Any keeper of such shop or place as is mentioned in sub-section (1) who fails to register the same within two months from the date of the establishment thereof, and any person who uses such shop or place without the same being licensed, shall be liable to a fine not exceeding one hundred rupees, and to a further fine not exceeding twenty rupees for each day during which the offence is continued after he has been convicted of such offence.

Section 283 - Compounders' certificates

(1) [206][No person shall compound, mix, prepare, dispense or sell any drug in any shop or place registered under the preceding section, unless he holds a certificate prescribed under any by-law that he is a fit person to be entrusted with such duties.

(2) Any person who, not being the holder of such certificate as is mentioned in sub-section (1), compounds, mixes, prepares or sells any drugs in any registered shop or place, shall be liable to a fine not exceeding fifty rupees; and any owner, occupier or keeper of any such shop or place, who employs any such uncertified person to perform any one or more of such duties, shall be liable to a fine not exceeding two hundred rupees, and shall be further liable, at the discretion of the Magistrate, to forfeit his licence:

Provided that this section shall not come into operation until after the expiration of a period of six months from the publication of a notification to that effect by the [Provincial Government][207].

Section 284 - Savings as to sale of drugs used by practitioner of indigenous medicines

Nothing contained in section 282 or section 283 shall be construed to apply to the sale of drugs used by practitioners of indigenous medicines, whether recognized by the British Pharmacopoeia or not, when such drugs are not sold in a shop or place where medicines recognized by such Pharmacopoeia are dispensed upon prescription.

Section 285 - Power of Commissioners to enter and inspect markets, shops, etc

General Provisions

The Commissioners or any person authorized by them in that behalf, may, at all reasonable times, enter into and inspect any market, building, shop, stall or place used for the sale or storage of articles intended for human consumption, or as a slaughter-house or for the sale of drugs, and inspect and examine any article of food or drink or any animal or drug which may be therein.

Section 286 - Seizure of unwholesome articles and removal of deleterious and spent drugs

(1) If, in the course of the inspection of a place under the last preceding section, an article of food or an animal appears to be intended for human consumption and to be unfit therefor, the Commissioners may seize and remove the same, and may produce it before a Magistrate or, where the owner or person in whose possession the same is found consents, may cause it to be destroyed, or to be so disposed of as to prevent its being exposed for sale or used for such consumption.

(2) If it is reasonably suspected that a drug has been improperly adulterated, or by reason of age or the effect of climate has become inert or unwholesome, or has otherwise become deteriorated in such a manner

Section 287 - Sale of unwholesome food or drink

Any Magistrate, on the application of the Commissioners or any of their officers setting forth that there is just cause to believe that any article which has been rendered or has become noxious or unfit for human consumption is in the possession of any person for the purpose of being sold or offered or exposed for sale within the limits of a municipality, for such consumption, may grant a warrant to enter upon the premises of such person, and to search for and seize such article; and, if it appears to the said Magistrate that the same is noxious or unfit for such consumption, he shall order it to be forfeited and disposed of in such way as to him shall seem proper.

Section 288 - Power of Magistrate to order destruction of noxious article, animal or drug and to punish offender

(1) Where any animal, article or drug is brought before a Magistrate under section 286 or 287, such Magistrate, if he is satisfied on the evidence that the article or animal was intended for human consumption and is unfit therefore or that the drug is adulterated in such manner as to lesson its efficacy or to change its operation, or to render it noxious, may order the article or animal to be destroyed or to be so disposed of as to prevent its being exposed for sale or used for human consumption, or the drug to be dealt with as he may think fit, and may direct that the owner or person in possession of such article, animal or drug, not being merely a carrier or bailee thereof, shall be punished with fine which may extend to one hundred rupees.

(2) If it appears to the said Magistrate that a drug removed under section 286 is not adulterated or has not become inert, unwholesome or deteriorated as aforesaid, the person from whose shop or place it has been taken shall be entitled to have it restored to him, and it shall be in the discretion of the said Magistrate to award him such compensation as he may think proper, not exceeding the actual loss which has been sustained.

(3) If the drug removed as aforesaid is not brought before a Magistrate, it shall be restored to the person from whose shop or place it was taken, and such person shall be entitled to compensation for any actual loss which he may have sustained by the removal of the said drug.

Section 289 - Drainage of markets, slaughterhouses, etc

(1) Every owner, occupier or farmer of a market or of any place for the sale of meat, ghi, butter, fish or vegetables, or of any slaughter-house, within the limits of a municipality, shall cause such drains to be made therein as shall be considered sufficient by the Commissioners, and if required to do so by the Commissioners, shall cause all the floors and drains to be paved with stone or burnt brick, and shall also cause a supply of water to be provided, sufficient for keeping such market, place or slaughter-house in a clean and wholesome state.

(2) Any such owner, occupier or farmer who, after notice in writing given to him by the Commissioners that such market, place or slaughter-house is defective in any of the particulars specified in sub-section (1), and requiring him to remedy the defect specified within such time as may be specified in the notice, makes default therein, shall be liable to a fine not exceeding one hundred rupees, and to a further fine not exceeding twenty rupees for every day during which such default is continued after the expiration of the time specified in such notice; provided that the time specified in the notice shall not be less than thirty days.

Section 290 - Power to open food depots, etc., incases of emergency

Whenever an emergency arises which in the opinion of the Commissioners makes it advisable to open depots for the sale of food-stuffs, fuel, cloth and other similar necessaries of life, they may, with the previous sanction of the [Provincial Government][208], and subject to such conditions and limitations as the [Provincial Government][209] may determine, open such depots for', such purpose.

Section 291 - Power to open food depots, etc., incases of emergency

The Commissioners at a meeting may make by-laws consistent with this Act--

(a) prohibiting, subject to the provisions of section 276, the use of any place as a slaughter-house, or as a market or shop for the sale of animals, meat or fish intended for human food, or as a market for the sale of butter, ghi, fruit or vegetables, without a licence granted by the Commissioners or otherwise than in accordance with the conditions of a licence so granted;

(b) prescribing the conditions subject to which, and the circumstances in which and the areas or localities in respect of which, licences for such use may be granted, refused, suspended or withdrawn;

(c) providing for the inspection of, and regulation of the conduct of business in a place used as aforesaid, so as to secure cleanliness therein or to minimize any injurious, offensive or dangerous effect arising or likely to arise therefrom;

(d) in a municipality where a reasonable number of slaughter-houses has been provided or licensed by the Commissioners, controlling and regulating the admission within municipal limits, for purposes of sale, of the flesh (other than cured or preserved meat) of any cattle, sheep, goats or swine slaughtered at a slaughter-house or place not maintained or licensed under this Act;

(e) prescribing the fees to be paid for the use of municipal grazing grounds, dairies and residences;

(f) prescribing the qualifications and certificates to be possessed by compounders and dispensers of drugs for the purposes of section 283;

(g) regulating the sale or the manufacture, preparation, storage or exposure for sale of any specified article of food;

(h) regulating the hours and manner of transport within the municipality of any specified article of food;

(i) prescribing the standard weights and measures to be used within the municipality, and providing for the inspection of the same; and

(j) fixing the fees for the grant of any licence under this Chapter.

Chapter IX - WATER-SUPPLY, LIGHTING, DRAINAGE AND SEWERAGE SYSTEMS INTRODUCTION OF SCHEMES

Section 292 - Application for sanction to a scheme for water-supply, lighting, drainage or sewerage

Subject to the provisions of section 293 and 294 and of such rules as may be made under section 325, the [Provincial Government][210] may, on application of the Commissioners of any municipality at a meeting, or of such Commissioners acting conjointly with any other local authority, sanction a scheme for water-supply, or for the introduction of a system of lighting by electricity, gas or otherwise, or of drainage or sewerage [or for the extension of any such scheme or system to new areas][211].

Section 293 - Publication of scheme

Before any scheme or joint-scheme for any of the purposes mentioned in section 292 is sanctioned by the [Provincial Government]+, there shall be published[212] in the [Official Gazette][213] and locally in accordance with the provisions of section 356, the following particulars--

(a) a general description of the scheme;

(b) an estimate of the cost of carrying it out;

(d) the sources from which the cost will be met;

(e) the amount of the loan, if any, proposed to be taken by the Commissioners or local authority, the annual instalments by which it will be repayable, and the number of years required to repay it;

(f) [214]* * * * * *

(g) the total annual charge to be incurred by reason of the water-supply or system of lighting [or system of drainage or sewerage][215] and to be met by a water-tax, [lighting tax or drainage tax][216];

(h) the percentage of such tax on the annual value of holdings; and

(i) the average incidence of such tax per head of the population.

Section 294 - Sanction of scheme

After the expiry of two months from the date of such publication, and after considering any objections or suggestions that may be submitted, the [Provincial Government][217] may--

(a) sanction the scheme, or

(b) add to, alter, or modify the scheme, and sanction the scheme so added to, altered or modified, or

Provided that, if any addition to, or alteration or modification of, the scheme has the effect of increasing the share of the cost to be defrayed from the municipal fund, or, in the case of a joint-scheme, from the fund of any local authority concerned, or from a loan, the particulars enumerated in the last preceding section shall again be published as therein provided, and the scheme shall not be sanctioned until after the expiry of two months from the date of such publication and until any objections or suggestions that may be submitted have been considered.

Section 295 - Powers of Government to cause scheme to be prepared

The [Provincial Government][218] may, if it considers it necessary to do so, cause a scheme for any of the purposes mentioned in section 292 to be prepared for any municipality, or for a municipality and an area or areas under the control of one or more local authorities, by such officer as it may depute for the purpose.

Section 296 - Power to require Commissioners to adopt scheme

(1) When a scheme has been prepared for a municipality under the last preceding section, the [Provincial Government][219] may call upon the Commissioners of such municipality to show cause at a meeting why they should not be required to carry out the scheme.

(2) The [Provincial Government][220] shall consider any objections and suggestions which may be submitted by the Commissioners and may, subject to the provisions of sections 293 and 294, sanction the scheme:

Provided that, if at any time before the scheme is sanctioned, a resolution against the introduction of the scheme is passed, at a meeting of the Commissioners specially convened for the purpose, in favour of which a majority of not less than two-thirds of the Commissioners have voted no further action shall be taken by the [Provincial Government]1 under this section.

Section 297 - Power to appoint an officer to execute the work

The [Provincial Government][221] may order the works specified in any scheme or joint-scheme sanctioned under section 294 or section 296 to be executed by an officer to be appointed by it, and shall fix the remuneration of such officer (provided that the cost of the scheme as sanctioned be not exceeded) and may specify a period within which the work shall be completed, and may extend such period from time to time as may be necessary.

Section 298 - Advance from public funds of cost of scheme prepared by a deputed officer

When a scheme or joint-scheme is prepared by an officer deputed by the [Provincial Government][222] for the purpose, the expenses incurred by him in the preparation of the scheme and the cost of carrying out the scheme, if sanctioned, may be advanced from the public funds on the security of the fund or funds of the municipality or local authority concerned, and such advance shall be recoverable under the Local Authorities Loans Act, 1914(IX of 1914)[223], and all the provisions of that Act and the rules made there under referring to the recovery of loans shall be applicable to such advance.

Section 299 - Carrying out of scheme after sanction

When a scheme has been sanctioned by the [Provincial Government][224] under section 294 or section 296, the Commissioners of the municipality, or the Commissioners conjointly with another local authority, or a joint-committee constituted under section 51, shall, if the tax or other monies to be collected, received or recovered for or in respect of the supply of water or the lighting, drainage or sewerage system be sufficient for the purpose, and subject to the provisions of section 297, proceed to carry it out, or cause it to be carried out.

Section 300 - Power of Commissioners to lay or carry wires, pipes, drains, etc., through private land

General Provisions relating to the Laying and Connecting of Pipes, Drains and the like The Commissioners may carry any pipe, drain, cable, wire or channel of any kind for the purpose of providing or of carrying out and establishing or maintaining a system of water-supply, lighting, drainage or sewerage, through, across, under or over any road, or place laid out as or intended for a road, and, after giving reasonable notice in writing to the owner or occupier, into, through, across, under, over or up the side of any land or building whatsoever situate within the limits of the municipality, and, for the purpose of introduction, distribution or outfall of water or for the removal or outfall of sewage, without such limits, and may at all times do all acts and things which may be necessary or expedient for repairing or maintaining any such pipe, drain, cable, wire or channel, as the case maybe, in an effective state for the purpose for which the same may by used or intended to be used:

Provided that no nuisance more than is necessarily caused by the proper execution of the work is created by any such operation; and

Provided, further, that reasonable compensation shall be paid to the owner or occupier for any damage at the time sustained by him and directly occasioned by the carrying out of any such operations.

Section 301 - Wires, pipes, drains, etc., laid or carried above surface of ground

In the event of any pipe, drain, cable, wire or channel being laid or carried above the surface of any land or through, over or up the side of any building, such pipe, drain, cable, wire or channel, as the case may be, shall be so laid or carried as to interfere as little as possible with the rights of the owner or occupier to the due enjoyment of such land or building, and reasonable compensation shall be paid in respect of substantial interference with any such right to such enjoyment.

Section 302 - Previous notice to be given

Except in cases to which section 307 relates, the Commissioners shall cause not less than fourteen days' notice in writing to be given to the owner or any occupier before commencing any operations under section 300.

Section 303 - Power to permit connections to houses and lands

Subject to the prescribed conditions and restrictions and to such terms as the Commissioners at a meeting may from time to time determine, the Commissioners may--

(a) on the application of the owner or occupier of any house or land paying water-tax or lighting-tax, as the case may be, make or cause or permit to be made, communication or connections from any main distribution pipes, cable or wire belonging to the Commissioners for the purpose of leading water, electricity or gas to such house or land,

(b) on the application of the owner or occupier of any house or land, make, or cause or permit to be made, any connection or communication to such house or land from any drains, or channel constructed or maintained by or vested in the Commissioners, and

(c) require the amount necessary for the execution of such work through their own agency to be paid or deposited before such work is executed by them.

Section 304 - Power to make or require connections in certain cases

In any municipality to which the provisions of this section may at any time by notification be extended by the [Provincial Government][225], the Commissioners may, at any time, establish any connection or communication from any water-main or drain to any house or land, or may by notice require the owner or occupier of any such house or land to establish any such connection or communication, in such manner and within such time as the Commissioners, by notice in that behalf, may prescribe, at the cost of such owner or occupier.

Section 305 - Power to establish meters and the like

(1) The Commissioners may establish meters or other appliances for the purpose of testing the quantity of water or the quantity or quality of any gas or electricity supplied to the house or land of any person, or to, or for the use of, any person or business.

(2) The cost of providing or attaching a meter or other appliance under sub-section (1) shall be paid out of the municipal fund.

Section 306 - Inspection and supervision of connections

The ferrules, communication pipes, connections, meters, stand-pipes, and all fittings thereon or connected therewith, leading from mains or distribution cables, wires, pipes, drains or channels into any house or land, and the wires, pipes, fittings and works inside any such house or within the limits of any such land, shall in all cases be executed subject to the inspection and to the satisfaction of the Commissioners.

Section 307 - Power to enter premises

(1) Any officer authorized in that behalf by the Commissioners may, between the hours of seven in the forenoon and five in the afternoon, enter into or on any house or land for the purpose of inspecting or repairing any water, gas, electric or other installation, and for taking readings of meters connected therewith.

(2) If such officer at any such time is refused admittance into such house or land for the purposes aforesaid, or is prevented from making such examination, the Commissioners may forthwith cut off the supply of gas, water or electricity, as the case may be, from such house or land:

Provided that nothing, hereinbefore contained shall authorize an entry into any room appropriated for the zenana or residence of women, which by the custom of the country is considered private, unless a notice in writing of not less than four hours is given.

Section 308 - Presumption as to correctness of meter

Whenever water, electricity or gas is supplied under this Chapter through a meter, it shall be presumed that the quantity or quality indicated by the meter has been consumed until the contrary is proved.

Section 309 - Commissioners to replace damaged meter

When any meter attached to the communication pipe or connection of any house or land is out of order or under repair, the Commissioners shall forthwith replace it by another.

Section 310 - Testing of meter

(1) If the owner or occupier of any house or land to which water, electricity or gas is supplied through a meter desires to have the meter tested, he may send a written application to the Commissioners, and such application shall be accompanied by a fee of five rupees.

(2) Upon receipt of any such application and fee, the Commissioners shall forthwith cause such meter to be tested, at a time and place to be specified in a notice to be served upon such owner or occupier.

(3) If such meter is found, upon being so tested, to be incorrect by more than two per cent., the said fee shall be returned to the person who sent it.

Section 311 - Penalty for fraud in respect of meter

Any person who fraudulently--

(a) alters the index to any meter, or prevents any meter from duly registering the quantity or quality of water, electricity or gas supplied, or

(b) abstracts or uses water, electricity or gas before it has been registered by a meter set up for the purpose of testing the quantity or quality of the same, shall be liable to a fine not exceeding one hundred rupees.

Section 312 - Penalty for injuring meter

Any person who willfully or negligently injures or suffers to be injured any meter or any of the fittings of any meter shall be liable to a fine not exceeding one hundred rupees.

Section 313 - The Commissioners to provide water-supply

Special Provisions relating to Water-supply

In any municipality in respect of which a scheme for a supply of water has been sanctioned under section 294 or section 296, and in which a water-tax is imposed by the Commissioners, the Commissioners shall provide a supply of water for domestic purposes within the limits of the municipality, and for this purpose shall cause such mains and pipes to be laid, and such tanks, reservoirs or other works to be made and constructed, as shall be necessary for the supply of water in the chief public roads; and they may also erect in all such roads sufficient and convenient stand-pipes or pumps for the use of the inhabitants of the municipality for domestic purposes.

Section 314 - Maintenance of supply of water

The Commissioners at a meeting shall determine what supply of water for domestic purposes shall be maintained in their distribution pipes and mains, and during what hours such supply shall be continued; and any rule made under this section shall be published in such manner as the Commissioners may direct, and shall not be altered except with the sanction of the Commissioners at a meeting:

Provided that where, in the opinion of the [Provincial Government][226], the supply of water provided by the Commissioners in any municipality is defective or insufficient, the [Provincial Government][227] may require the Commissioners to provide such supply and at such hours as may be prescribed.

Section 315 - Supply for business

The Commissioners may supply water for purposes other than domestic purposes, and may, subject to such charges, at the rates prescribed, as may have been fixed by the Commissioners at a meeting, cause or allow to be laid down, the necessary pipes and works of such dimensions and character as may be approved by them.

Section 316 - Charge for water supplied

When Communication pipes have been laid down for the purpose of leading water into any house or land, the Commissioners at a meeting may, subject to such rate or rates as may be prescribed, determine the charges to be levied from the occupiers of such house or land for all water consumed:

Provided that the Commissioners shall deduct from the charges on account of the water supplied in any month, one-twelfth of the water-tax assessed on the holding.

Section 317 - Power to turn off water

(1) The Commissioners may cause the water to be turned off from any house or land which is supplied with water, after giving notice in writing of not less than twenty-four hours,--

(a) if the house or land is unoccupied,

(b) if the person supplied with water neglects to pay the water-tax or the charge made for water supplied at the due time for the payment thereof, or fails to pay for the cost of a meter,

(c) if any pipes, works or fittings connected with the supply of water to such house or land are found on examination by any officer of the Commissioners authorized in that behalf, to be out of repair to such an extent as to cause waste of water, or

(d) if the owner or occupier of such house or land willfully or negligently misuses, or causes waste or contamination of water,and may recover from the owner or occupier of such house or land, or from the person liable to pay the water-tax or charge, as the case may be, the expenses incurred in turning off the water:

Provided that the stopping or cutting off the supply of water shall not relieve any person from any penalty or liability which he may have incurred.

(2) When the water has been turned off under clause (b) of sub-section (1) of this section, the Commissioners shall restore the supply on payment of all sums for non-payment of which the water was turned off, together with the expenses incurred in turning off the water and the expenses (if any) to be incurred in restoring the supply.

Section 318 - Inspection of works and pipes before connection

(1) Before a connection for the supply of water from the distribution pipes of the Commissioners to any house or land is sanctioned, the Commissioners shall cause all the works, pipes and fittings within the said house or land to be inspected by an officer appointed by them in that behalf.

(2) The cost of such inspection shall be payable in advance by the person applying for such connection at such rates as the Commissioners at a meeting shall from time to time direct.

(3) Until such officer has certified to the Commissioners that the works, pipes and fittings have been executed and put up in a satisfactory manner, a connection with the Commissioners' distribution pipes shall not be permitted.

(4) Notwithstanding anything contained in this section, if at any time after a certificate has been granted under sub-section (3), the Commissioners are satisfied that any work, pipe or fitting is unsuitable or results in a waste of water, the Commissioners may require the person who provided such work, pipe or fitting, or the owner of the house or land, to alter or add to it at his own cost.

Section 319 - Estimate and specification of works to be sent

No work for introducing a supply of water to any house shall be commenced by the owner without sending a specification and estimate of the cost thereof to the occupier nor by the occupier without sending such specification and estimate to the owner.

Section 320 - Permission to person outside the municipality to take water

It shall be within the discretion of the Commissioners to allow any person not residing within the limits of the municipality to take or be supplied with water for domestic use, on such terms as the Commissioners at a meeting may from time to time prescribe.

Section 321 - Penalty for causing waste of water

(1) The occupier of any house or land in which water supplied by the Commissioners under this Chapter is, from negligence or other circumstances under the control of the said occupier, wasted, or in whose house or land the pipes, works or fittings for the supply of water are found to be out of repair to such an extent as to cause waste of water, shall be liable to a fine not exceeding twenty rupees.

(2) Any person otherwise causing waste of water supplied by the Commissioners shall be liable to a fine not exceeding five rupees;

Section 322 - Penalty for diverting or obstructing water

Any person who unlawfully flushes, draws off, diverts or takes water from any water-works belonging to, or under the control of, the Commissioners, or from any water or streams by which such water-works are supplied, shall be liable to a fine not exceeding one hundred rupees.

Section 323 - Penalty for taking water outside municipality without permission

Any person who takes or causes to be taken for use, outside the limits of the municipality, water supplied by the Commissioners, without the permission of the Commissioners, shall be liable to a fine not exceeding fifty rupees.

Section 324 - Owner to bear the cost of keeping works in repair

Except in the case of a special agreement to the contrary, the owner of any house or land shall bear the expense of keeping all works connected with the supply of water to such house or land [and all pipes, works or fittings forming part of any connection between such house or land and the sewerage system][228] in substantial repair, and if he fails to do so, the occupier may, after giving the owner three days' notice in writing, himself have the repairs executed and deduct the expenses thereof from any rent which is due from him to the owner in respect of such house or land.

Section 325 - Power to make rules

The [Provincial Government][229] may make rules[230] consistent with this Act to regulate--

(a) the preparation by the Commissioners or by a joint-committee constituted under section 51, or by an officer deputed for the purpose of schemes for water-supply, lighting, drainage or sewerage;

(b) the procedure to be followed in obtaining the sanction of the [Provincial Government][231] to such schemes;

(d) the size and nature of the water-works, mains, pipes, cables, wires, drains, or channels to be constructed or laid by the Commissioners for the supply of water, electricity or gas, or for drainage or sewerage;

(e) the maintenance of municipal water-works and of pipes and fittings in connection therewith;

(f) [232][the maintenance of municipal drainage and sewerage systems and of all drains, pipes and fittings connected therewith;]

(g) the size and nature of the stand-pipes or pumps to be erected by the Commissioners and of the ferrules and fittings for the regulation of the supply of water, gas or electricity;

(h) the mains or pipes in which fire-plugs are to be fixed and the places at which keys of the fire-plugs are to be deposited;

(i) the periodical analysis by a qualified analyst of the water supplied by the Commissioners;

(j) the conservation and prevention of injury or contamination to sources and means of water-supply and appliances for the distribution of water, whether within or without the limits of the municipality;

(k) the manner in which connections with water-works or with the lighting, drainage or sewerage system of the Commissioners may be constructed or maintained and the agency which shall or may be employed for such construction or maintenance;

(l) the rates at which the charges for water, gas or electricity supplied may be levied by the Commissioners;

(m) the regulation of all matters and things connected with the supply and use of water, electricity or gas, and the turning on and turning off and preventing the waste of water, electricity or gas; and

(n) any other matter relating to the supply of water, electricity or gas or of drainage or sewerage in respect of which this Act makes no provision or insufficient provision and further provision is, in the opinion of the [Provincial Government][233] necessary:

Provided that no rule shall be made under this section affecting a cantonment or a part of a cantonment without the previous sanction of the [Central Government][234].

Section 326 - Power to make by-laws to regulate motor cars and vehicles plying for hire

(1) [235][The Commissioners at a meeting may make by-laws to regulate motor cars and vehicles used for the conveyance of passengers which are kept or are offered or ply for hire within the municipality whether by times or by distance, and may by such by-laws provide for all matters relating to such motor cars and vehicles in respect of which this Act makes no provision or insufficient provision and provision is declared by the Commissioners, with the sanction of the [Provincial Government][236] to be necessary:

Provided that such by-laws shall not--

(a) apply to any motor car or vehicle used on a Railway or tramway; and

(b) impose any fees for the registration of motor cars or for the grant of a licence to drive a motor car.

(2) In particular and without prejudice to the generality of the foregoing power, such by-laws may?

(a) require the drivers of such motor cars and vehicles to take out licences and declare by whom, for what period and subject to what conditions such licences may be granted and revoked;

(b) require the owners of such motor cars and vehicles and of the animals used to draw such vehicles to register the same and to notify any change of ownership, and to declare by whom, in what manner and in what classes such motor cars, vehicles and animals may be registered, and empower the registering officer to refuse to register any motor car or vehicle or animal which is unfit to be registered in the class in which the owner has applied to register it;

(c) declare the fees which shall be payable for licences to drive such vehicles and for the registration of such vehicles and of the animals required to draw them;

(d) provide for facilitating the identification of such motor cars and vehicles and animals and of licensed drivers by the display of names, number plates or tickets or in any other manner,

(e) prescribe the conditions subject to which such motor cars and vehicles may be plied for hire in public places;

(f) prescribe and limit the fares which the owners or drivers of any such motor cars or vehicles may be entitled to demand and to take for the hire of such motor cars or vehicles and the manner in which a list of fares shall be displayed in or on such motor cars or vehicles;

(g) limit the loads to be carried by such motor cars and vehicles or by any class of such motor cars and vehicles;

(h) provide for the preparation and publication of a table of distances;

(i) provide for the protection of weak, lame and sickly horses; and

(j) provide generally for the prevention of danger, injury or annoyance to the public or any person or of danger or injury to property or of obstruction to traffic]

Section 327 - Inclusion of additional area

The [Provincial Government][237] may, by notification,[238] include in any municipality for the purposes of this Chapter any area in the vicinity of the same and defined in the notification, [not being a cantonment or part of a cantonment][239].

Section 328 - Fraudulently using or possessing counterfeit plate or ticket

(1) Any person who for the purposes of deception uses, wears or has in his possession any plate or ticket resembling or intended to resemble a plate or ticket required by a by-law under section 326 to be affixed to [any motor car or vehicle][240] or to be carried or worn by the driver thereof, shall be liable to a fine not exceeding two hundred rupees.

(2) Any police officer or any person empowered in this behalf by the Commissioners may seize and take away any plate or ticket used, worn or possessed as aforesaid whosesoever the same may be found, and may deliver it to the registering officer.

Section 329 - Production of licence before Magistrate

A licensed driver who is summoned before a Magistrate to answer any charge preferred against him under this Chapter or any by-law framed there under shall carry with him his licence and produce the same if required to do so, and any driver who, on such requisition, fails to produce such licence shall be liable to a fine not exceeding five rupees.

Section 330 - Endorsement of conviction on driver's licence

On the conviction of a licensed driver of an offence under this Chapter or any by-law framed there under, a Magistrate may endorse on the licence of such driver the nature of the offence, the date of conviction and the amount of penalty inflicted.

Section 331 - Revocation or suspension of driver's licence on conviction

(1) On the conviction of a licensed driver of an offence whether under this Act or under any other Act, a Magistrate may revoke the licence of such driver or suspend the same for such time as the Magistrate thinks proper, and for that purpose may require the driver or any other person in whose possession such licence and any ticket thereto belonging may be, to deliver up the same.

(2) Any driver or other person who being so required refuses or neglects to deliver up such licence and such ticket shall be liable to a fine not exceeding twenty rupees.

(3) Every licence and every ticket so delivered shall be forwarded by the Magistrate to the Commissioners together with a memorandum of the sentence in the case.

(4) The Commissioners shall cause the fact of such sentence to be entered in the register of licences and shall either suspend or cancel the licence according to the sentence of the Magistrate; and if it has been suspended the Commissioners shall, on application at the end of the time of suspension, cause the licence or ticket to be re-delivered to the person to whom it was granted.

Section 332 - Penalty on driver for refusing to attend at premises of owner

Any driver employed as such by the owner of any [registered motor car or vehicle][241] who, without sufficient excuse, refuses or neglects to attend at the premises of such owner for the purpose of driving [such motor car or vehicle][242] shall, on complaint by such owner, be liable for each offence to a fine not exceeding ten rupees, which or any part of which, may by order of the Magistrate, be paid to the owner as compensation.

Section 333 - Penalty for refusing to let vehicle for hire

Any owner or driver of a [registered motor car or vehicle][243]who without sufficient excuse refuses to let [such motor car or vehicle][244] for hire, shall be liable for every such offence to a fine not exceeding fifty rupees, which or any part of which, may by order of the Magistrate be paid to the person aggrieved by the refusal.

Section 334 - Power to summon owner to appear and to produce driver

(1) When a complaint is made before a Magistrate against the driver of a [registered motor car or vehicle][245] for any offence committed by him against the provisions of this Chapter or of any by-law framed there under, such Magistrate may summon the owner of [such motor car or vehicle][246] personally to appear and to produce the driver of [such motor car or vehicle][247] to answer the complaint.

(2) If such owner having been so summoned, without a reasonable excuse, neglects or refuses to appear to produce the driver according to the summons, he shall be liable to a fine not exceeding fifty rupees, and so from time to time, as often as he shall be so summoned, until such driver be produced by him:

Provided that, if such owner, without a reasonable excuse, neglects or refuses to appear and produce the driver on the second or any subsequent summons requiring him to do so, the Magistrate may proceed to hear and determine the complaint in the absence of the owner or driver or either of them.

Section 335 - Procedure on refusal to pay fares

If any person who has hired a [registered motor car or vehicle][248] refuses to pay to the owner or driver thereof on demand the fare payable under by-laws framed under this Chapter, the Magistrate may order payment by such person of such fare and also of such compensation for loss of hire as may seem reasonable, and in default of payment, such fare and compensation may be recovered in the same way as a fine.

Section 336 - Penalty for fraudulent evasion to pay fares

Any person who, having used any [registered motor car or vehicle][249], attempts to evade payment or the fare or any portion of the same which he may be deemed liable to pay shall be liable to a fine not exceeding fifty rupees, in addition to the payment of such fare and compensation as is mentioned in section 335.

Section 337 - Settlement of disputes

In the case of any dispute between the hirer and driver of a [registered motor car or vehicle][250] the hirer may, if any Magistrate be then sitting, require the driver to drive to the court of such Magistrate, or if no Magistrate be then sitting, to the registering officer, and if the driver refuses to obey such requisition, the hirer may give the driver into the custody of the nearest police officer; and such police officer shall thereupon take the driver and the hirer together with [such motor car or vehicle and the horses by which such vehicle is drawn][251] to such Magistrate or registering officer, and the Magistrate or registering officer, as the case may be, shall hear and determine the dispute in a summary way.

Section 338 - Damage to property of Commissioners

(1) If through any act, neglect or default on account whereof any person has been fined under this Chapter or any by-laws framed there under, any damage to the property of the Commissioners has been committed by such person, he shall be liable to make good such damage as well as to pay such fine.

(2) The amount of such damage shall be determined by the Magistrate by whom such person has been fined, and in default of payment of the amount of such damage on demand, the same may be levied in the same manner as a fine.

Section 339 - Duties of Education Committee

Education

It shall be the duty of an Education Committee appointed under section 49, subject to the control of the Commissioners and to the rules made by the [Provincial Government][252],--

(a) to superintend all matters connected with the finance, accounts, maintenance, management and teaching of all schools maintained by the Commissioners, and

(b) to determine the conditions to be complied with when grants are made by the Commissioners to schools.

Section 340 - Transfer of funds by Government for education

(1) The [Provincial Government][253] may from time to time transfer to the Commissioners such funds as it may deem necessary for expenditure on?

(a) the improvement of any school or class of schools within the municipality under private management; and

(b) the maintenance or improvement of any school or class of schools maintained and managed by the Commissioners; and

(c) the provision of buildings to be used as students' hostels in connection with any school mentioned in clauses (a) and (b).

(2) The Commissioners shall be charged with and be responsible for the proper distribution of funds transferred under sub-section (1).

Section 341 - Powers to make rules regarding maintenance and management of schools

The [Provincial Government][254] may make rules[255] consistent with this Act--

(i) determining the classes of schools which may be maintained or aided by the Commissioners;

(ii) regulating the construction and repair of buildings connected with such schools, including hostels;

(iii) regulating the appointment and salaries of masters and assistant masters of such schools, and

(iv) regulating the establishment of scholarship generally, or for the furtherance of technical or any other special form of education.

Section 342 - [Omitted]

The Local Self-Government Board

[256][Omitted]

Section 343 - Power of Commissioners to regulate sarais and dharmsalas by by-laws

Sarais and Dharmsalas

The Commissioners at a meeting may make by-laws consistent with this Act providing-

(a) for the registration and inspection of sarais, dharmsalas and other public hostels within the municipality;

(b) for the prevention of overcrowding and the promotion of cleanliness and ventilation therein;

(c) for the notices to be given and the precautions to be taken in the case of the outbreak therein of any infectious or contagious disease; and

(d) generally for the proper regulation of sarais, dharmsalas and other public hostels.

Section 344 - Registration of births and deaths

Registration of Births and Deaths

The Commissioners of any municipality, when required by the [Provincial Government][257] to do so, shall provide for the registration of births and deaths within the limits of the municipality in accordance with the provisions of the Bengal Births and Deaths Registration Act, 1873 (Ben. Act IV of 1873),[258] or any other similar Act for the time being in force.

Section 345 - Appointment of Sub-Registrars at burning-ghats and burial-grounds

The [Provincial Government][259] may require the Commissioners of any municipality to appoint and maintain at any burning-ghat or burial-ground a Sub-Registrar for the registration of all corpses brought to such burning-ghat or burial-ground for cremation or interment.

Section 346 - Information required by Bengal Act IV of 1873 to be given to such Sub Registrar

Whenever a Sub-Registrar has been appointed for any burning-ghat or burial-ground under the last preceding section, information of the particulars required by section 8 of the Bengal Births and Deaths Registration Act, 1873 (Ben. Act IV of 1873)[260] to be known and registered may be given in respect of the death of any person whose body is brought to such burning-ghat or burial-ground for cremation or interment to such Sub-Registrar, and information so given shall be deemed to be information given to the Registrar of the District as required by the said section.

Section 9 of the said Act shall be applicable to all Sub-Registrars appointed under this Act.

Section 347 - Information of deaths in hospitals

Whenever a death occurs in any hospital within the limits of any municipality in respect of which the [Provincial Government][261] has directed that all deaths shall be registered under the Bengal Births and Deaths Registration Act, 1873 (Ben. Act IV of 1873),[262] it shall be the duty of the medical officer in charge of such hospital forthwith to send a notice in writing of the occurrence of such death to the Commissioners in such form as the [Provincial Government][263] may prescribe, and in such case no other person shall be required to give information of such death to a Registrar under the said Act or to a Sub-Registrar under this Act.

Section 348 - Power to require dogs to carry tokens and to order destruction of those without them

Dogs

The Commissioners may, by public notice, require that every dog in respect of which a tax has been paid, or that every registered dog, shall wear a collar to which shall be attached a token to be issued by the Commissioners, and may from time to time give notice that with effect from a date to be specified in the notice every dog found within the municipality without a collar bearing such token will be destroyed.

Section 349 - Disposal of mad and stray dogs

(1) The Commissioners, or any person authorized by them in this behalf, may?

(a) destroy or cause to be destroyed, or confine, or cause to be confined, for such period as the Commissioners may direct, any dog suffering from any loathsome disease or from rabies, or reasonably suspected to be suffering from rabies; or bitten by any dog or other animal suffering or suspected to be suffering from rabies;

(b) confine, or cause to be confined, any dog found wandering about roads or public places without a collar or other mark distinguishing it as private property, and charge a fee for such detention, and destroy or otherwise dispose of any such dog if it is not claimed within one week and the fee paid; and

(c) appoint from time to time, by public notice, certain periods within which any dogs without collars or other marks distinguishing them as private property, found straying on the roads or beyond the enclosures of houses of the owners of such dogs, may be destroyed, and destroy or cause them to be destroyed accordingly.

(2) No damages shall be payable in respect of any dog destroyed or otherwise disposed of under this section.

Section 350 - Rewards for destruction of noxious animals

The Commissioners at a meeting may offer rewards for the destruction of noxious animals within the limits of the municipality.

Section 351 - Holder of licence to produce it when required

Licences

(1) Every person to whom a licence has been granted under this Act shall, at all reasonable times, while such licence remains in force, if thereunto required by the authorities which granted the licence or by any person authorized by them in that behalf, produce such licence to the said authorities or to the person so authorized.

(2) Any person who fails to produce his licence when required to produce the same by any person authorized under this section to demand the production thereof shall be liable to a fine not exceeding one hundred rupees.

Section 352 - Suspension or revocation of licence, etc

Any Magistrate before whom any person is convicted of an offence contrary to the provisions of this Act, relating to the use of any place for a purpose for which a licence is required, or of the non-observance of any of the by-laws relating thereto made under this Act, in addition to the fine which may be imposed on such person under this Act, may suspend, for any period not exceeding two months, any such licence.

And the Commissioners, upon the conviction of any person for a second or other subsequent like offence, may cancel his licence.

Section 353 - Previous publication of rules made by Government

Rules and by-laws

(1) The power of the [Provincial Government][264] to make rules under this Act is subject to the condition of the rules being made after previous publication[265] and of their not taking effect until they have been published in the [official Gazette][266].

(2) Any rule made by the [Provincial Government][267] may be general for all municipalities or for all municipalities not expressly excepted from its operation or may be special for the whole or any part of any one or more than one municipality as the [Provincial Government][268] directs.

Section 354 - Confirmation and publication of rules and by-laws made by the Commissioners

(1) The power of the Commissioners to make rules under this Act shall be subject to the condition of such rules not taking effect until they have been confirmed by the [Provincial Government][269].

(2) The power of the Commissioners to make by-laws under this Act shall be subject to the condition of such by-laws being made after previous publication and of their not taking effect until they have been confirmed by the [Provincial Government][270] and published[271] in the [official Gazette][272].

(3) The [Provincial Government][273] may, after previous publication of its intention, rescind any rule or by-law which it has confirmed, and thereupon the rule or by-law shall cease to have effect.

Section 355 - Power to impose penalties for breach of by-laws

In making any by-law under this Act for the breach of which no penalty is otherwise herein provided the Commissioners may, with the sanction of the [Provincial Government][274], direct that the breach thereof shall be punishable with a fine which may extend to fifty rupees, and, when the breach is a continuing one, with a further fine not exceeding five rupees for every day after the date of the first conviction during which the offender is proved to have persisted in the offence.

Section 356 - Publication of by laws, orders and notices

Publication of By-laws, Orders and Notices

Every by-law, order, notice or other document directed to be published under this Act shall be written in, or translated into, the vernacular of the district, and deposited in the office of the Commissioners, and a copy shall be posted up in a conspicuous position at such office; and in such other public places as the Commissioners may direct; and a public proclamation shall be made throughout such municipality by beat of drum, notifying that such copy has been so posted up, and that the original is open to inspection in the office of the Commissioners.

Section 357 - How notice, etc., may be served

Service of Notices

Every notice, form, summons or notice of demand under this Act may be served personally on or presented to the person to whom the same is addressed;

or be left at his usual place of abode with some adult male member or servant of his family or be served by registered post;

or, if it cannot be so served, presented or delivered my be put on some conspicuous part of his place of abode, or of the land, building or other thing in respect of which the notice, form, summons or notice of demand is intended to be served.

Section 358 - Service of notice on owner or occupier of land

(1) When any notice is required to be given to the owner of any land, then if the owner and his place of abode are known to the Commissioners or other authorities issuing the notice, the notice shall be?

(a) given in the manner mentioned in section 357 if such place of abode is within the limits of their authority; or

(b) served by registered post if such place of abode is not within such limits.

(2) If in any such case the owner's name or place of abode is not known, the notice may be given to the occupier of the land in the manner mentioned in section 357.

(3) When any notice is required to be given to the owner or occupier of any land, and the name of such owner or occupier is not known it shall be sufficient to designate him as "the owner" or "the occupier" of the land in respect of which the notice is given.

Section 359 - Procedure, when owners or occupiers required to execute works by Commissioners

Enforcement of Requisitions

(1) Whenever it is provided in this Act that the Commissioners or the Commissioners at a meeting may require the owners or the occupiers, or the owners and occupiers of any land, to execute any work or to do anything within a specified time, such requisition shall be made, as far as possible, by a notice to be served on every owner, or occupier who is required to execute such work or to do such thing; but if there be any doubt as to the persons who are owners or occupiers, such requisition may be made by a notice to be posted up on or near the spot at which the work is required to be executed or the thing done, requiring the owners or the occupiers, or the owners and occupiers, of any land, to execute such work or to do such thing within a specified time; and in such notice it shall not be necessary to name the owners or occupiers.

(2) Every requisition as aforesaid, other than a requisition under section 196 or 197, shall give notice to the persons to whom it is addressed that, if they fail to comply with the requisition or to prefer an objection against such requisition as provided in the next succeeding section, the Commissioners will enter upon the land and cause the required work to be executed, or the required thing to be done; and that in such case the expenses incurred thereby will be recovered from the persons who are required in such requisition to execute such work or do such thing.

Section 360 - Objections by persons required to execute any work

A person who is required by a requisition as aforesaid, other than a requisition under section 196 or 197, to execute any, work or to do anything may, instead of executing the work or doing the thing required, prefer an objection in writing to the Commissioners against such requisition within five days of the service of the notice or posting up of the notice containing the requisition or, if the time within which he is required to comply with the requisition be less than five days, then within such less time.

Except as provided in the next succeeding section such objection shall be heard and disposed of by the Chairman or Vice-Chairman.

Section 361 - Procedure, if person objecting alleges that work will cost more than three hundred rupees

If the objection alleges that the cost of executing the work or of doing the thing required will exceed three hundred rupees, such objection shall be heard and disposed of by the Commissioners at a meeting; unless the Chairman or Vice-Chairman certifies that such cost will not exceed three hundred rupees, in which case the objection shall be heard and disposed of by the Chairman or Vice-Chairman:

Provided that in any case in which the Chairman or Vice-Chairman has certified his opinion as aforesaid, and the objection has in consequence thereof been heard and disposed of by the Chairman or Vice-Chairman, the person making the objection may, if the requisition made upon him is not withdrawn on the hearing of his objection, pay in the said sum of three hundred rupees to the Commissioners as the cost of executing the work or doing the thing required; whereupon such person shall be relieved of all further liability and obligation in respect of executing the work or doing the thing required, and in respect of paying the expenses thereof; and the Commissioners themselves shall execute such work or do such thing, and shall exercise all powers necessary therefor.

Section 362 - Orders after hearing objection

The Chairman or Vice-Chairman or the Commissioners at a meeting, as the case may be, shall, after hearing the objection and making, any inquiry which may be deemed necessary, record an order withdrawing, modifying or making absolute the requisition against which the objection is preferred; and, if such order does not withdraw the requisition, it shall specify the time within which the requisition shall be carried out, which shall not be less than the shortest time which might have been mentioned under this Act in the original requisition.

Section 363 - Order to be explained orally

If the person making such objection is present at the office of the Commissioners, the said order shall be explained to him orally and if such order cannot be so explained, notice of such order shall be served as provided in section 357 on the person making the objection; and such explanation of, or service of, the notice of the said order shall be deemed a requisition duly made under this Act to execute the work or do the thing required.

Section 364 - Power of Commissioners on failure of person to execute work

If the person or persons required to execute the work or to do the thing fails or fail, within the time specified in any requisition as aforesaid, other than a requisition under section 196 or 197, to begin to execute such work or to do such thing, and thereafter diligently to continue the same to the satisfaction of the Commissioners until it is completed, the Commissioners or any person authorized by them in that behalf, may, after giving forty-eight hours' notice of their intention by a notice to be posted up on or near the spot, enter upon the land and perform all necessary acts for the execution of the work or doing of the thing required; and the expenses thereby incurred shall be paid by the owners or by the occupiers, if such requisition was addressed to the owners or to the occupiers respectively, and by the owners and the occupiers, if such requisition was addressed to the owners and the occupiers.

Section 365 - Apportionment of expenses among owners

Whenever any expenses incurred by the Commissioners are to be paid by the owners or by the occupiers of any land as provided in the last preceding section, the Commissioners may, if there be more than one owner or more than one occupier, as the case may be, apportion the said expenses among such of the owners, or among such of the occupiers as are known, in such manner as to the Commissioners may seem fit.

Section 366 - Apportionment among owners and occupiers

Whenever any expenses incurred by the Commissioners are to be paid by the owners and occupiers of any land, as provided in section 364, the Commissioners may apportion the said expenses among the said owners and occupiers, or such of them as are known, in such manner as to the Commissioners may seem fit.

Section 367 - Recovery by occupier of cost of works executed at his expense

Whenever any works or any alterations and improvements of which the Commissioners are authorized by this Act to require the execution are executed by the occupier on the requisition of the Commissioners, or are executed by the Commissioners and the cost thereof is recovered from the occupier, the cost thereof may, if the Commissioners certify that such cost ought to be borne by the owner, be deducted by such occupier from the next and following payments of his rent due or becoming due to such owner, or may be recovered by him in any court of competent jurisdiction.

Section 368 - Recovery of moneys due to the Commissioners

All costs, expenses, rents, fees, or other moneys due under this Act to the Commissioners of any municipality may be recovered in the manner provided in section [123 to 129 and 130][275].

Section 369 - Power to sell unclaimed holdings for money due

(1) If money be due under this Act in respect of any holding from the owner thereof, on account of any tax, expenses or charges recoverable under this Act, and if the owner of such holding is unknown or the ownership thereof is disputed, the Commissioners may publish twice, at an interval of three months, a notification of sale of such holding and after the expiry of not less than three months from the date of the last, publication, unless the amount recoverable be paid, may sell such holding to the highest bidder, who shall, at the time of sale, deposit the full amount of the purchase-money.

(2) After deducting the amount due to the Commissioners as aforesaid, the surplus sale-proceeds (if any) shall be credited to the municipal fund, and may be paid on demand to any person who establishes his right to the satisfaction of such Commissioners or in a court of competent jurisdiction.

(3) Any person may pay the amount due at any time before the completion of the sale, and may recover such amount by a suit in a court of competent jurisdiction from any person beneficially interested in such property.

Section 370 - Sale of materials of houses, etc., pulled down

(1) The materials of anything which shall have been pulled down or removed by the Commissioners under the provisions of section 359, sub-section (2) and section 194 may be sold by the Commissioners, and the proceeds of such sale may be applied, so far as the same will extend, to the payment of the expenses incurred.

Section 371 - Power to enter upon possession of houses repaired

If the Commissioners have under the provisions of this Act caused any repairs to be made to any house or other structure, and if such house or other structure be unoccupied, the Commissioners may enter upon possession of the same, and may retain possession thereof until the sum expended by them on the repairs be paid to them.

Section 372 - Power to retain possession of tank or pool till expenses of re-excavation, etc., are realized

If under section 228 read with sub-section (2) of section, 359, the Commissioners execute the work of re-excavating or filling up a tank or pool, they may retain possession of the tank or pool or of the site thereof, and turn the same to profitable account until the expenses thereby incurred have been realized.

Section 373 - Appeals from certain orders of the Commissioners

Appeals

(1) Any person aggrieved by any prohibition, notice or order made by the Commissioners under the powers conferred upon them by sections 166(1), 169, 170, 173(6), 188(1), 193, 196(1), 197, 236, 252, 260 or 276(2) may within thirty days from the date of such prohibition notice or order, appeal to the Commissioners, and every such appeal shall be heard and determined by not less than three Commissioners, who shall be appointed in that behalf by the Commissioners at a meeting, and no such prohibition, notice or order shall be liable to be called in question otherwise than by such appeal.

(2) The appellate authority may, for sufficient cause, extend the period allowed by sub-section (1) of this section for appeal.

(3) The order of the appellate authority confirming, setting aside or modifying the prohibition, notice or order appealed from shall be final:

Provided that the prohibition, notice or order shall not be modified or set aside until the appellant and the Commissioners have had reasonable opportunity of being heard.

Section 374 - Power of Commissioners to direct prosecution for public nuisance, etc

Prosecutions

The Commissioners may direct any prosecution for any public nuisance, and may order proceedings to be taken for the recovery of any penalties under this Act, and for the punishment of any persons offending against the same, and may order the expenses of such prosecution or other proceedings to be paid out of the municipal fund.

Section 375 - Sanction and limitation for prosecutions under this Act

No prosecution for an offence under this Act or any by-law made in pursuance thereof shall be instituted without the order or consent of the Commissioners, and no such prosecution shall be instituted except within six months next after the commission of such offence unless the offence is continuous in its nature, in which case a prosecution may be instituted within six months of the date on which the commission or existence of the offence was first brought to the notice of the Chairman of the municipality:

Provided that the failure to take out any licence under this Act shall be deemed to be a continuing offence until the expiration of the period for which such licence is required to be taken out.

Section 376 - Police officer to report offences and arrest persons refusing to give name and residence

(1) All police officers shall give immediate information to the Commissioners of the municipality of any offence committed against this Act or any by-law made in pursuance thereof.

(2) When any person, in the presence of a police officer, commits, or is accused of committing, any such offence, and refuses, on demand of a police officer, to give his name and residence, or gives a name or residence which such officer has reason to believe to be false, he may be arrested by such officer in order that his name or residence may be ascertained; and he shall within twenty-four hours from the arrest, be forwarded to the nearest Magistrate, unless before the expiration of that time his true name and residence are ascertained, in which case he shall be released on his executing a bond for his appearance before a Magistrate, if so required.

(3) Upon the recommendation of the Commissioners any servant of the Commissioners in receipt of a salary of not loss than ten rupees per mensem, when empowered in that behalf by a general or special order of the District Magistrate, may exercise the powers of a police officer under this section.

Section 377 - Notice of suits against Commissioners

Suits

(1) No suits shall be brought against the Commissioners of any municipality, or any of their officers, or any person acting under their direction, for anything done under this Act, until the expiration of one month next after notice in writing has been delivered or left at the office of such Commissioners, and also (if the suit is intended to be brought against any officer of the said Commissioners or any person acting under their direction) at the place of abode of the person against whom such suit is threatened to be brought, stating the cause of suit and the name and place of abode of the person who intends to bring the suit;and unless such notice be proved, the court shall find for the defendant.

(2) Every such action shall be commenced within three months next after the accrual of the cause of action, and not afterwards.

(3) If the Commissioners or their officer, or any person to whom any such notice is given, shall, before suit is brought, tender sufficient amends to the plaintiff, such plaintiff shall not recover.

Section 378 - Contest of liability in Civil Courts

Any owner or occupier of land may contest his liability to pay any expenses or fees under sections 364 to 366 or may contest the amount which he has been called upon to pay in a civil court of competent jurisdiction:

Provided that the fact of such action having been instituted shall be no bar to the recovery of the said amount, in the manner provided by section 368.

Section 379 - Disputes as to compensation payable by the Commissioners

Compensation

Should a dispute arise touching the amount of compensation which the Commissioners are required by this Act to pay it shall be settled in such manner as the parties may agree, or in default of agreement, the amount and, if necessary, the apportionment of the same shall be ascertained and determined by a civil court of competent jurisdiction.

Section 380 - Savings

Savings

(1) No assessment list or other list, notice, bill or other such document specifying, or purporting to specify, with reference to any tax, charge, rent or fee, any person, property, thing or circumstance shall be invalid by reason only of a mistake in the name, residence, place of business or occupation of the person or in the description of the property, thing or circumstance, or by reason of any mere clerical error or defect of form; and it shall be, sufficient that the person, property, thing or circumstance is described sufficiently for the purpose of identification, and it shall not be necessary to name the owner or occupier of any property liable in respect of a tax.

(2) No distress or sale made under this Act shall be deemed unlawful nor shall any party making the same be deemed a trespasser on account of any error, defect or want of form in the bill, notice, summons, warrant of distress, inventory or other proceeding relating thereto.

Chapter XIII - DELEGATION OF POWERS AND CONTROL

Section 381 - Delegation of powers by the Provincial Government

Delegation

The [Provincial Government][276] may, with regard to municipalities generally or to any municipality or class of municipalities in particular, and subject to such conditions or restrictions as it may deem fit to impose, by notification delegate to the Commissioner of the Division or to any other authority any of the powers vested in the [Provincial Government][277] by this Act, other than any power to make rules and other than the powers conferred by sections 4, 6, 11, 104 (second proviso), 113, 384, 385, 388 and 389.

Section 382 - Power of inspection

Control

Any person authorized[278] by the [Provincial Government][279] in this behalf may enter on and inspect, or cause to be entered on and inspected, any immovable property occupied by, or under the control and administration of, the Commissioners, or any work in progress under their direction; and may call for and inspect any document which may be, for the purposes of this Act, in the possession or under the control of the Commissioners.

Section 383 - Power to suspend action under Act

(1) The District Magistrate may, by order in writing, suspend within the limits of the district the execution of any resolution or order of the Commissioners of any municipality, or prohibit the doing within those limits of any act which is about to be done, or is being done, in pursuance of, or under cover of, this Act, if, in his opinion, the execution of the resolution or order, or the doing of the act, is likely to lead to a serious breach of the peace, or to cause serious injury to the public, or to any class or body of persons.

(2) When the District Magistrate makes any order under this section, he shall forthwith forward, a copy thereof, with a statement of his reasons for making it, to the [Provincial Government][280], which may thereupon rescind the order or direct that it continue in force with or without modification, permanently or for such period as it thinks fit.

(3) The [Provincial Government][281] may set aside any resolution or order of the Commissioners of any municipality, if in its opinion the resolution or order is in excess of the powers conferred by law.

Section 384 - Powers of Provincial Government in case of default

(1) If at any time it appears to the [Provincial Government][282] that the Commissioners of any municipality have made default in performing any duty imposed on them by or under this or any other Act, the [Provincial Government][283] may, by an order in writing, fix a time for the performance of that duty.

(2) If such duty is not performed within the period so fixed, the [Provincial Government][284] may appoint the District Magistrate to perform it, and may direct that the expense of performing it shall be paid, within such time as it may fix, to the Magistrate from the municipal fund.

(3) If the expense is not so paid, the District Magistrate, with the previous sanction of the [Provincial Government][285] may make an order directing the person having the custody of the balance of the municipal fund to pay the expense, or so much thereof as is from time to time possible, from the balance, in priority to any or all other charges against the same.

Section 385 - Power to supersede Commissioners in case of in competency, default or abuse of powers

If, in the opinion of the [Provincial Government][286], the Commissioners of any municipality are not competent to perform, or persistently make default in the performance of, the duties imposed on them by or under this Act or otherwise by law, or exceed or abuse their powers, the [Provincial Government][287] may, by an order published, with the reasons for making it, in the [official Gazette][288], declare such Commissioners to be incompetent or in default, or to have exceeded or abused their powers, as the case may be, and supersede them for a period to be specified in the order.

Section 386 - Consequence of supersession

(1) When an order of supersession has been passed under the last preceding section, the following consequences shall ensue:--

(a) all the Commissioners shall, as from the date of the order, vacate their offices as such Commissioners;

(b) all the powers and duties which may, under, the provisions of this Act, be exercised and performed by the Commissioners, whether at a meeting or otherwise, shall, during the period of supersession, be exercised and performed by such person or persons as the [Provincial Government]1 may direct;

(2) On the expiration of the period of supersession specified in the order, unless the [Provincial Government][289] otherwise, directs, the municipality shall be re-established by election and appointment, and the persons who vacated their offices under clause (a) of sub-section (1) shall not be deemed disqualified for election or appointment.

Section 386A - Power to appoint an officer for recovery of taxes

[290][If--

(a) in the opinion of the [Provincial Government][291] the Commissioners of any municipality are not competent to exercise or perform, or persistently make default in the exercise or performance of, the powers or duties conferred or imposed on them by the provisions of Part III of Chapter IV in regard to the recovery of taxes, or

(b) an application in this behalf is made by the Commissioners to the [Provincial Government][292] in pursuance of a resolution passed by three-fourths of the Commissioners present at a meeting specially convened for the purpose, the [Provincial Government][293] may, by an order published, with the reasons for making it, in the [official Gazette][294], appoint an officer to exercise and perform, for such period as may be specified in the said order, the powers and duties conferred and imposed on the Chairman or on the Commissioners by clauses (d), (e), (f) and (g) of sub-section (1) of section 107, sections 110 and 111, and by the provisions of Part III of Chapter IV, in regard to the recovery of any tax imposed under clauses (a), (b), (c), (d) or (e), or of a drainage tax imposed under clause (l), of sub-section (1) of section 82:

Provided that the [Provincial Government][295] shall, before issuing any such order on any of the grounds specified in clause (a), give to the Commissioners not less than six months' warning of its intention to do so.]

Section 386B - Consequences of appointment of an officer under section 386A

[296][On the publication in the [official Gazette][297] of an order under section 386-A and during the period of such order--

(a) neither the Commissioners nor the Chairman shall exercise or perform any of the powers or duties conferred or imposed on them by clauses (d), (e), (f) or (g) of sub-section (1) of section 107, sections 110 and 111 or by the provisions of Part III of Chapter IV, in regard to the recovery of any tax imposed under clauses (a), (b), (c), (d) or (e), or of a drainage tax imposed under clause (l), of sub-section (1) of section 82 and all the said power's and duties shall be exercised and performed by the officer appointed under section 386-A;

(b) for the purposes of any amendment or alteration of an assessment list under clause (d) of sub-section (1) of section 107, by the officer appointed under section 386-A, sub-section (2) of the said section 107 shall be read as if for the word "Commissioners" the words, figures and letter "the officer appointed under section 386-A" were substituted, and as if for the words, brackets and letters "they propose to make under clauses (a), (b), (c) or (d)", the words, brackets and letter "he proposes to make under clause, (d)" were substituted; and sub-section (4) of the said section 107 shall be read as if for the words, brackets and figure "under sub-section (1)", the words, brackets, letters and figure "under clauses (d), (e), (f) or (g) of sub-section (1)" were substituted, and as if for the words "the Chairman" the words, figures and letter "the officer appointed under section 386-A" were substituted;

(c) for the purposes of any application for review of any amendment or alteration of an assessment list made under section 107 by the officer appointed under section 386-A, sub-section (1) of section 117 shall be read as if for the words "not less than three Commissioners" the words "one person appointed by the Commissioners and two persons, of whom not more than one shall be a salaried servant of Government, appointed by the District Magistrate," were substituted; and

(d) any arrear of any tax mentioned in clause (a) of this section due from any person together with, in the case of any arrear the whole or any part of which has not been realized after distress and sale, costs according to the prescribed scale of fees, shall be recoverable as a public demand payable to the officer appointed under section 386-A.]

Section 386C - Appointment of staff and payment of cost thereof

(1) [298][The officer appointed under section 386-A may appoint such staff as he considers necessary to assist him in the exercise and performance of the powers and duties conferred and imposed on him by section 386-B.

(2) The [Provincial Government][299] may direct that the Commissioners shall pay in each year in respect of the total cost of the recovery of taxes by the officer appointed under section 386-A, including the salaries and allowances of such officer and the staff appointed by him such sum, not exceeding ten per centum of the total assessment for the year, and the said sum shall be a charge on the municipal fund.]

Section 387 - Disputes

(1) If any dispute, for the decision of which this Act does not otherwise provide, arises between the Commissioners of two or more municipalities constituted under this Act, or between the Commissioners of any such municipality and a district board or, cantonment authority, the matter shall be referred to the [Provincial Government][300].

(2) The decision of the [Provincial Government]1 to which any dispute is referred under this section shall be final:

[301][Provided that, where one of the parties to the dispute is a cantonment authority, the decision of the Provincial Government shall be subject to the concurrence of the Central Government.]

Chapter XIV - NOTIFIED AREAS

Section 388 - Constitution of notified area

(1) The [Provincial Government][302] may by notification declare[303] that it is necessary to make administrative provision for all or any of the purposes of this Act in any area specified in the notification, other than a municipality or a cantonment.

(2) An area in respect of which such a notification has issued is hereinafter called a notified area.

Section 389 - Power to impose taxation in apply enactments to, and constitute committees in, notified area

The [Provincial Government][304] may by notification[305]

(a) apply or adapt to a notified area or to any part of a notified area any provision of this Act which may be applied to a municipality, or any rule or by-law in force or which can be made in any municipality under this or any other Act;

(b) impose in a notified area or in any part of a notified area any tax which could be imposed by the Commissioners if the notified area were a municipality; and

(c) appoint or make rules for the appointment or election of a committee to carry out the purposes of this Act in the notified area.

Section 390 - Construction of enactments and expenditure of proceeds of taxes imposed in notified area

When any enactment, rule or by-law is applied or adapted to, or any tax imposed in, a notified area under this Chapter, then unless a different intention appears, such enactment, rule or by-law shall apply, and the proceeds of such tax may be expended in such manner, as if the notified area were a municipality and the committee were the Commissioners.

Chapter XV - SUPPLEMENTARY AND TRANSITIONAL PROVISIONS

Section 391 - Continuity of municipalities, officers, appointments, rules etc. not affected by Act

All municipalities constituted, Commissioners, Chairmen and Vice-Chairmen appointed or elected, committees established, limits defined, appointments, rules, orders and by-laws made, licences granted, notifications and notices issued, taxes and rates imposed and proceedings taken under any of the enactments repealed by section 2 shall, so far as may be, be deemed to have been respectively constituted; appointed, elected, established, defined, made, granted, issued, imposed and taken under this Act.

Section 392 - Passing of property, rights and liabilities to Commissioners of municipalities constituted under Act

All property, all rights of whatever kind used, enjoyed or possessed by, and all interests of whatever kind owned by, or vested in, or held in trust by or for, the Commissioners of a municipality constituted under the Bengal Municipal Act, 1884 (Ben. Act III of 1884), as well as all liabilities legally subsisting against the said Commissioners shall pass to the Commissioners of the municipality as constituted under this Act.

Section 393 - Recovery of sums due at commencement of Act

All rates, taxes, payments by way of composition for a rate or tax, and all sums of money otherwise due to the Commissioners at the commencement of this Act may be recovered as though they had accrued under this Act.

Section 394 - Vacation of office by existing Commissioners, Vice-Chairman and Chairman

Notwithstanding anything contained in Chapter II, the terms of office of the Chairman, Vice-Chairman and Commissioners holding office under the Bengal Municipal Act, 1884 (Ben. Act III of 1884), shall expire on such date or dates, not later than one year after the commencement of this Act, as the [Provincial Government][306] shall determine, and the [Provincial Government]1 shall make appointments and cause a register of voters to be prepared by the aforesaid Commissioners, and arrangements for election to be made under this Act so that the newly elected and appointed Commissioners may come into office on the date fixed for the retirement of the former Commissioners;

Provided that the Chairman and Vice-Chairman elected or appointed under the Bengal Municipal Act, 1884 (Ben. Act III of 1884), shall continue in office until a new Chairman has been elected or appointed under this Act, and shall then vacate office.

Section 395 - Provision for exercise of extraordinary powers

At any time within one year after the commencement of this Act the [Provincial Government][307] or the Commissioners at a meeting with the previous sanction of the [Provincial Government][308], may take such action, consistent so far as may be with the provisions of this Act, as may in the opinion, of the [Provincial Government][309], be necessary for the purpose of newly constituting any body of Commissioners or bringing the provisions of this Act into force for the first time.

Schedule I - THE FIRST SCHEDULE

THE FIRST SCHEDULE

[See Sections 82(1)(f) and 137]

Tax on Vehicles, Houses and other Animals

[310]* * * * * *	Per quarter Rs. as.
For every four-wheeled vehicle drawn by two horses	50
For every four-wheeled vehicle other than those specified above.	28
For every two-wheeled vehicle including a shampani, but excluding a bicycle	20
[311][For every bicycle	10
For every jinrickshaw	10
For every horse other than a pony	20
For every pony, mule or donkey	10
For every elephant	60
For every camel	20

Schedule II - THE THIRD SCHEDULE

THE THIRD SCHEDULE

[See Section 2(2)]

Enactments Amended

Year

Short title

Amendments

1885

The Bengal Ferries Act

In section 35--

(1) for the words "shall be managed by such District Board" substitute the words ''or situated, within or adjacent to the limits of any Municipality, shall be managed by such District Board or by the Commissioners of such Municipality as the case may be", and

(2) for the words "District Fund'' substitute the words "District or Municipal Fund as the case may be".

[1] LEGISLATIVE PAPERS--For Statement of Objects and Reasons, see the Bihar and Orissa Gazette, 1921, Pt. V, p. 148; for Report of the Select Committee, see ibid, 1922, Pt. V, p. 245; for Proceedings in COUNCIL, see Bihar and Orissa Legislative Council Debates, Vol. III, pp. 227, 345, and 384, Vol. IV, pp. 18-42, and Vol. V, pp. 623, 681 and 739.

[2] Substituted by the A.O. for "L.G."

[3] The Act was brought into force on the 1st January 1923, see notification no. 5670-L. S. G., dated the 23rd November 1922, published in the Bihar and Orissa Gazette, 1922, Pt. II, p. 1143.

This Act has been extended to areas transferred to Orissa from the Central Provinces by the Orissa Laws Regulation, 1930 (Reg. I of 1936), s. 11, Sch. IV.

This Act has been declared in force in the districts of Angul by the Angul Laws Regulation, 1936 (Reg. V of 1936), s. 3(2)

[4] Substituted by the A.O. for "L.G."

[5] Substituted by ibid for "officer of Government".

[6] Substituted by ibid for "from Government."

[7] ?Substituted by ibid for "by Government."

[8] Substituted by ibid for "retired servant of Government."

[9] Substituted by the B. and O. Motor Vehicles Taxation Act, 1930 (B. & O. Act II of 1930), s. 3 and First Sch. for the original cl. (30).

[10] Inserted by ibid.

[11] Substituted by the A.O. for "L.G."

[12] Substituted by the A.O. for "L.G."

[13] Substituted by the A.O. for "L.G."

[14] For a notification issued under this clause, see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII.

[15] Substituted by the A.O. for "L.G."

[16] For notifications issued under these clauses, see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII.

[17] Substituted by the A.O. for "L.G."

[18] Substituted by the A.O. for "L.G."

[19] Substituted by the A.O. for "L.G."

[20] The words "without the previous consent of the Governor General in Council" omitted by the A.O.

[21] The words "without the previous consent of the Governor General in Council" omitted by the A.O.

[22] Substituted by the A.O. for "L.G."

[23] For notifications issued under these clauses, see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII.

[24] For notification issued under this clause see Orissa L. S. R. & O. Vol. I, Pt. VII.

[25] Substituted by the A.O. for "L.G."

[26] Substituted by the A.O. for "L.G."

[27] Substituted by the A.O. for "L.G."

[28] Substituted by the A.O. for "L.G."

[29] Substituted by the A.O. for "L.G."

[30] Substituted by the A.O. for "L.G."

[31] Substituted by the A.O. for "L.G."

[32] Substituted by ibid for "Gazette''

[33] Substituted by the A.O. for "L.G."

[34] Substituted by the A.O. for "L.G."

[35] Substituted by the A.O. for " L.G."

[36] The words "with the approval of the Government of India" omitted by the A.O.

[37] Substituted by the A.O. for "L.G."'

[38] Substituted by the A.O. for "L.G."'

[39] Substituted by the A.O. for "L.G."'

[40] For rules made under this section, see the B & O Local Statutory Rules and Orders, Vol. I, Pt. VII.

[41] Substituted by the A.O. for "L.G."'

[42] Substituted by the A.O. for "Gazette"

[43] Substituted by the A.O. for "L.G."

[44] For a notification appointing a Chairman, see the B. & O. Local Statutory Rules and Orders Vol. I, Pt. VII.

[45] Substituted by the A.O. for "L.G."

[46] For notifications excepting certain municipalities from the operation of this section, see the B & O. Local Statutory Rules and Orders, Vol I, Pt. VII.

[47] Substituted by the B. & O. Municipal (Amendment) Act, 1935 (B. &. O. Act IV of 1935) for "three years" This Act came into force on 15-6-35 (see notification No. 4873-L. S. G., dated 1-6-35; B. & O. Gazette 1935, Pt. II, p. 649).

[48] Substituted by the B. & O. Municipal (Amendment) Act, 1935 (B. &. O. Act IV of 1935) for "three years" This Act came into force on 15-6-35 (see notification No. 4873-L. S. G., dated 1-6-35; B. & O. Gazette 1935, Pt. II, p. 649).

[49] Substituted by the B. & O. Municipal (Amendment) Act, 1935 (B. &. O. Act IV of 1935) for "three years" This Act came into force on 15-6-35 (see notification No. 4873-L. S. G., dated 1-6-35; B. & O. Gazette 1935, Pt. II, p. 649).

[50] Inserted by the Bihar and Orissa Municipal (Orissa Amendment) Act, 1949 (Orissa Act X of 1949), s. 2.

[51] Substituted by the A.O. for "L.G."

[52] Substituted by the A.O. for "L. G."

[53] Substituted by the A.O. for "L. G."

[54] Substituted by the A.O. for "L. G."

[55] Substituted by the A.O. for "L. G."

[56] Substituted by the A.O. for "L. G."

[57] Substituted by the A.O. for "L. G."

[58] Substituted by the A.O. for "L. G."

[59] Substituted by the A.O. for "L.G."

[60] Substituted by the A.O. for "L.G."

[61] Substituted by the A.O. for "L.G."

[62] Substituted by ibid for "the Government,"

[63] Substituted by the A.O. for "L.G."

[64] Substituted by the A.O. for "L.G."

[65] For rules under this sub-section, see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII, and also see Orissa L.S. R. & O., Vol. I Pt. VII.

[66] Substituted by the A.O. for "L.G."

[67] Substituted by the A.O. for "L.G."

[68] Substituted by the A.O. for "L.G."

[69] Substituted by the A.O. for "L.G."

[70] Substituted by the A.O. for "L.G."

[71] Substituted by the A.O. for "L.G."

[72] Substituted by the A.O. for "L.G."

[73] Substituted by the A.O. for "by Government''.

[74] Substituted by ibid for "L.G."

[75] For notifications under this section, see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII.

[76] For an order under this sub-section, see ibid.

[77] Substituted by ibid for "L.G."

[78] Substituted by the A.O. for "Gazette "

[79] Substituted by the A.O. for "L.G."

[80] Printed an Central Acts, Vol. III, p. 481.

[81] Omitted by the A.O. for the original clause which read as follows--

"all ones realized on conviction under the provisions of this Act or the rules or by laws made there under, or under any other Act wherein or where under provision is made for the credit of the fine to the municipality, and"

[82] Substituted by the A.O. for "L.G. "

[83] Printed in Central Acts, Vol. V, 495.

[84] Printed in Central Acts, Vol. V, 495.

[85] For rules regulating the application of the municipal fund, see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII.

[86] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 2.

[87] Substituted by the A.O. for "L.G."

[88] The word "and" omitted by, the B. and O Municipal (Amendment) Act, 1930 (B & O. Act III of 1930), s. 3 (1) (a).

[89] Inserted by ibid, s. 3 (1) (b).

[90] Inserted by ibid, s. 3 (1) (c).

[91] The word "and" omitted by ibid, s. 3 (1) (d).

[92] Inserted by ibid, s. 3 (1) (e).

[93] Inserted by ibid, s. 3 (1) (f).

[94] Inserted by ibid s. (2).

[95] Substituted by the A.O. for "L.G."

[96] Substituted by the A.O. for "L.G."

[97] Substituted by the A.O. for "L.G."

[98] Substituted by the A.O. for "L.G."

[99] Substituted by the A.O. for "L.G."

[100] Substituted by the A.O. for "L.G."

[101] Substituted by the A.O. for "L.G."

[102] Substituted by the A.O. for "L.G."

[103] Substituted by the A.O. for "L.G."

[104] Substituted by the A.O. for "the benefit of the inhabitants of the local area"

[105] Substituted by ibid for "Secretary of state in Council".

[106] Substituted by ibid for "Gazette."

[107] Inserted by ibid.

[108] See the Indian Independence Act, 1947

[109] Omitted by the A.O. for the original sub section which road as follows--

"All property vested in His Majesty under this section shall be applied, under the orders of the Local Government, to the discharge of the liabilities imposed on the Secretary of State for India in Council thereby, and for the promotion of the safety, health, welfare or convenience of the inhabitants of the area affected."

[110] Substituted by the A.O. for "L G."

[111] For rules framed under the various clauses of this section see the B & O Local Statutory Rules and Orders, Vol. I, Pt. VII, for amendment of the Rules, see Orissa L.S. B & O. Vol. I, Pt. VII.

[112] Substituted by the A.O. for "L G."

[113] See Orissa L. S. R. & O., Vol. I, Pt. VII.

[114] Substituted by the A.O. for ''L.G."

[115] Inserted by the B. and O. Motor Vehicles Taxation Act 1930 (B & O. Act II of 1930), s. 3 and the First Sch.

[116] Inserted by ibid.

[117] The words "which has been declared by rules under the Government of India Act to be a scheduled tax which a local authority may be authorised to impose and" omitted by the A.O.

[118] Substituted by the A.O. for ''L.G."

[119] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. &. O. Act III of 1930), s. 4.

[120] Substituted by the A.O. for ''L.G."

[121] Inserted by the A.O.

[122] Substituted by ibid for "of Government.''

[123] Substituted by the Bihar and Orissa Municipal (Orissa Amendment) Act, 1949 (Orissa Act X of 1949), s. 3.

[124] Substituted by the A.O. for "L.G."

[125] Substituted by the A.O. for "L.G."

[126] Inserted by the B. and O. Municipal (Orissa Amendment) Act, 1943 (Orissa Act XI of 1943), s. 2.

[127] Inserted by the B. and O. Municipal (Orissa Amendment) Act, 1943 (Orissa Act XI of 1943), s. 2.

[128] Printed ante, p. 301.

[129] Printed ante, p. 301.

[130] Inserted by the B. and O. Municipal (Orissa Amendment) Act, 1943 (Orissa Act XI of 1943), s. 3 (i).

[131] Inserted by the B. and O. Municipal (Orissa Amendment) Act, 1943 (Orissa Act XI of 1943), s. 3 (ii).

[132] Printed ante, p. 301.

[133] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 5.

[134] Substituted by the A.O. for "L.G."

[135] Inserted by the B. and O. Municipal (Orissa Amendment) Act, 1943 (Orissa Act XI of 1943), s. 4.

[136] Printed ante, p. 301.

[137] Substituted by the A.O. for "L.G."

[138] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 5.

[139] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 5.

[140] Substituted by the A.O. for "L.G."

[141] Substituted by ibid for "of Government."

[142] Substituted by the A.O. for "L.G."

[143] Substituted by the Bihar end Orissa Municipal (Orissa Amendment) Act 1949 (Orissa Act X of 1949), s. 4 for "one hundred and twenty rupees".

[144] Substituted by the Bihar end Orissa Municipal (Orissa Amendment) Act 1949 (Orissa Act X of 1949), s. 4 for "one hundred and twenty rupees".

[145] Substituted by the A.O. for "L.G."

[146] Substituted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 7 for "the tax will apply".

[147] Substituted by the A.O. for "L.G."

[148] Substituted by the A.O. for "L.G."

[149] Substituted by the A.O. for "L.G.".

[150] Substituted by the A.O. for "L.G.".

[151] Substituted by the A.O. for "L.G.".

[152] Substituted by the A.O. for "L.G.".

[153] Inserted by the B. and O. Municipal (Amendment) Act, 1932 (B. & O. Act, II of 1932), s. 2.

[154] Printed ante, p. 163.

[155] Inserted by the B. and O. Municipal (Amendment) Act, 1932 (B. & O. Act, II of 1932), s. 2.

[156] Printed ante, p. 163.

[157] Inserted by the B. and O. Motor Vehicles Taxation Act, 1930 (B & O. Act II of 1930), s. 3.

[158] Printed in Central Acts, Vol VII, p. 247.

[159] Printed in Central Acts, Vol. II, p. 617.

[160] The words "other than motor vehicles" omitted by the B. and O. Motor Vehicles Taxation Act, 1930 (B. & O. Act II of 1930), s. 3 and First Sch.

[161] Substituted by the A.O. for "of the Government."

[162] Substituted by the A.O. for "L.G."

[163] Substituted by the A.O. for "L.G."

[164] For rules under this section see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII and Orissa L.S.R. & O. Vol. 1, Pt. VII.

[165] . The word "and" omitted by the B. and O. Municipal (Amendment) Act, 1930 (B & O. Act III of 1930), s. 8(a).

[166] Inserted by the B. and O. Municipal (Amendment) Act, 1932 (B. & O. Act II of 1932), s. 3(1).

[167] This clause which was inserted by the Bihar and Orissa Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 8(b) as "(d)" relettered as "(e)" by the Bihar and Orissa Municipal (Amendment) Act, 1932 (B. & O. Act II of 1932), s. 3(2).

[168] This clause which was originally "(d)" relettered as "(e)" by the Bihar and Orissa Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 8(c) and as "(f)" by the Bihar and Orissa Municipal (Amendment) Act, 1932 (B. & O. Act II of 1932), s. 3(2).

[169] Substituted by the A.O. for "L.G."

[170] Substituted by the A.O. for "L.G.".

[171] For rules prescribing conditions for the sanction by Commissioners of, projections over roads or drains, see the B & O Local Statutory Rules and Orders Vol. I, Pt. VII.

[172] Substituted by the A.O. for "L.G."

[173] Substituted by the A.O. for "L.G."

[174] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 9.

[175] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 9.

[176] Printed in Central Acts, Vol. I, p. 61.

[177] Substituted by the Bihar and Orissa Municipal (Orissa Amendment) Act, 1949 (Orissa Act X of 1949), s. 5, for the original section which was originally substituted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 10.

[178] Substituted by the A.O. for "L.G."

[179] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 11.

[180] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 11.

[181] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 12.

[182] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 13(a).

[183] Inserted by ibid, & 13(b) read with the Bihar and Orissa Municipal (Amendment), Supplementary Act, 1931 (B. & O. Act. I of 1931), s. 2.

[184] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 14.

[185] Substituted by the A.O. for "L.G."

[186] Substituted by the A.O. for "L.G."

[187] This and the ten next succeeding sections extended to all municipalities, see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII.

[188] Substituted by the A.O. for "L.G."

[189] Substituted by the A.O. for "L.G."

[190] Substituted by the A.O. for "L.G."

[191] Inserted by ibid.

[192] Substituted by the A.O. for "L.G."

[193] Substituted by the A.O. for "L.G."

[194] See now the Petroleum Act, 1934 (XXX of 1934), Printed in Central Acts, Vol. IX, p. 284.

[195] Inserted by the B. and O. Municipal (Amendment) Act, 1935 (B. & O. Act III of 1935), s. 2.

[196] See foot-note 1 on p. 475, ante.

[197] Substituted by the A.O. for "L.G."

[198] Extended to all Municipalities, see B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII.

[199] Substituted by the A.O. for "L.G."

[200] The expression "registered practitioners" is defined in s. 2(c) of the B. and O. Medical Act, 1916 (B. & O. Act II of 1916).

[201] Extended to all municipalities, see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII.

[202] Substituted by the A.O. for "L.G."

[203] Substituted by the A.O. for "L.G."

[204] Substituted by the A.O. for "L.G."

[205] Substituted by the A.O. for "L.G."

[206] The provisions of this section have been applied to all municipalities, see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII.

[207] Substituted by the A.O. for "L.G."

[208] Substituted by the A.O. for "L.G."

[209] Substituted by the A.O. for "L.G."

[210] Substituted by the A.O. for "L.G."

[211] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 15.

[212] For an instance of a notification under this section, see the B. & O. Local Statutory Rules and Orders, Vol I, Pt. VII.

[213] Substituted by the A.O. for "Gazette".

[214] The words "and also, when the scheme is for the provision or improvement of water-supply or of a system of lighting' omitted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 16(a).

[215] Inserted by ibid, s. 16(b).

[216] Substituted by ibid, for "or lighting-tax"

[217] Substituted by the A.O. for "L.G."

[218] Substituted by the A.O. for "L.G."

[219] Substituted by the A.O. for "L.G."

[220] Substituted by the A.O. for "L.G."

[221] Substituted by the A.O. for "L.G."

[222] Substituted by the A.O. for "L.G."

[223] Printed in Central Acts, Vol. VI, p. 495.

[224] Substituted by the A.O. for "L.G."

[225] Substituted by the A.O. for "L.G."

[226] Substituted by the A.O. for "L.G."

[227] Substituted by the A.O. for "L.G."

[228] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 17.

[229] Substituted by the A.O. for "L.G."

[230] For rules made under the various clauses of this sector see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII.

[231] Substituted by the A.O. for "L.G."

[232] Inserted by the B. and O. Municipal (Amendment) Act, 1930 (B. & O. Act III of 1930), s. 18.

[233] Substituted by the A.O. for "L.G."

[234] Substituted by the A.O. for "G. G. in C."

[235] Substituted by the B. and O. Motor Vehicles Taxation Act, 1930 (B. & O. Act II of 1930), s. 3 and first Sch.

[236] Substituted by the A.O. for "L.G."

[237] Substituted by the A.O. for "L.G."

[238] For notification under this section, see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII.

[239] Substituted by the A.O. for "provided that when the area to be included is a cantonment or a part of a cantonment, the notification in respect of it shall not be published without the previous sanction of the Governor-General in Council."

[240] Substituted by the B. and O. Motor Vehicles Taxation Act, 1930 (B. & O. Act II of 1930), s. 3 and First Sch. for "any vehicle".

[241] Substituted by the B. and O. Motor Vehicles Taxation Act, 1930 (B. & O. Act II of 1930), s. 3 and First Sch. for ''registered Vehicle"

[242] Substituted by ibid for "such vehicle".

[243] Substituted by the B. and O. Motor Vehicles Taxation Act, 1930 (B. & O. Act II of 1930), s. 3 and First Sch. for ''registered Vehicle"

[244] Substituted by ibid for "such vehicle".

[245] See foot-note 1 on p. 498, ante

[246] Substituted by the B. and O. Motor Vehicles Taxation Act, 1930 (B. & O. Act II of 1930), s. 3 and First Sch. for "the vehicle".

[247] Substituted by the B. and O. Motor Vehicles Taxation Act, 1930 (B. & O. Act II of 1930), s. 3 and First Sch. for "the vehicle".

[248] See foot-note 1 on p. 498, ante

[249] See foot-note 1 on p. 498, ante

[250] See foot-note 1 on p. 498, ante

[251] Substituted by ibid for "the vehicle and horses (if any)".

[252] Substituted by the A.O. for "L.G."

[253] Substituted by the A.O. for "L.G."

[254] Substituted by the A.O. for "L.G."

[255] For rules made under this section, see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII.

[256] Section 342, omitted by the A.O.

[257] Substituted by ibid for "L.G."

[258] Printed in Vol. II of this Code, p. 117.

[259] Substituted by ibid for "L.G."

[260] Printed in Vol. II of this Code, p. 117.

[261] Substituted by the A.O. for "L.G."

[262] Printed in Vol. II of this Code, p. 117

[263] Substituted by the A.O. for "L.G."

[264] Substituted by the A.O. for "L.G."

[265] As to the procedure for previous publication, see the B. and O. General Clauses Act, 1917 (B. & O. Act I of 1917), s. 26, printed ante. p. 271.

[266] Substituted by the A.O. for "Gazette".

[267] Substituted by the A.O. for "L.G."

[268] Substituted by the A.O. for "L.G."

[269] Substituted by the A.O. for "L.G."

[270] Substituted by the A.O. for "L.G."

[271] For notifications issued under this sub-section, see the Orissa L. S. R. & O., Vol. I. Pt. VII

[272] Substituted by the A.O. for "Gazette".

[273] Substituted by the A.O. for "L.G."

[274] Substituted by the A.O. for "L.G."

[275] Substituted by the B. and O. Municipal (Amendment) Act, 1932 (B. & O. Act II of 1932), s. 4 for "123 to 130".

[276] Substituted by the A.O. for "L.G."

[277] Substituted by the A.O. for "L.G."

[278] For notifications authorizing certain officers to inspect municipalities, see the B. & O. Local Statutory Rules and Orders, Vol. I, Pt. VII, and Orissa L. S. R. & O., Vol. I, Pt. VII.

[279] Substituted by the A.O. for "L.G.".

[280] Substituted by the A.O. for "L.G.".

[281] Substituted by the A.O. for "L.G.".

[282] Substituted by the A.O. for "L.G.".

[283] Substituted by the A.O. for "L.G.".

[284] Substituted by the A.O. for "L.G.".

[285] Substituted by the A.O. for "L.G.".

[286] Substituted by the A.O. for "L.G."

[287] Substituted by the A.O. for "L.G."

[288] Substituted by ibid for "Gazette."

[289] Substituted by the A.O. for "L.G."

[290] Inserted by the B. and O. Municipal (Amendment) Act, 1932 (B. & O. Act II of 1932), s. 5.

[291] Inserted by the B. and O. Municipal (Amendment) Act, 1932 (B. & O. Act II of 1932), s. 5.

[292] Inserted by the B. and O. Municipal (Amendment) Act, 1932 (B. & O. Act II of 1932), s. 5.

[293] Substituted by the A.O. for "L.G."

[294] Substituted by the A.O. for "L.G."

[295] Substituted by ibid for "Gazette".

[296] See foot-note 3 on p. 512, ante.

[297] Substituted by ibid for "Gazette".

[298] See foot-note 3 on p. 512, ante.

[299] Substituted by the A.O. for "L.G."

[300] Substituted by the A.O. for "L.G."

[301] Inserted by ibid.

[302] Substituted by the A.O. for "L.G."

[303] See Orissa L. S. R. & O., Vol. I, Pt. VII.

[304] Substituted by the A.O. for "L.G."

[305] See ibid.

[306] Substituted by the A.O. for "L.G."

[307] Substituted by the A.O. for "L.G."

[308] Substituted by the A.O. for "L.G."

[309] Substituted by the A.O. for "L.G."

[310] Omitted by the B. and O. Motor Vehicles Taxation Act, 1930 (B. & O. Act II of 1930), s. 3 and First Sch. The original entry read as follows:--

	Per quarter. Rs. as.
For every motor car of not less than twenty-five horse power used for the conveyance of human beings	100
For every motor car of less than twenty-five but not less than twelve horse power used for the conveyance of human being	60
For every motor car of less than twelve horse power used for the conveyance of human beings	40
For every motor lorry	150
For every motor tricycle	30
For every motor bicycle	20
For every side car	10

[311] Inserted by the B. and O. Municipal (Orissa Amendment) Act, 1943 (Orissa Act XII of 1943), s. 2