THE TAMIL NADU PANCHAYATS ACT, 1994

(Tamil Nadu Act 21 of 1994)

Chapter XI

General and Miscellaneous

Licences and Permissions

                   220. General provisions regarding licence and permissions.- (1) Save as otherwise expressly provided in or may be prescribed under this Act, every application for any licence or permission under this Act or any rule, bye-law or regulation made thereunder, or for the renewal thereof, shall be made not less than thirty and not more than ninety days before the earliest date with effect from which, or the commencement of the period (being a year or such less period as is mentioned in the application) for which the licence or permission is required.

                   (2) Save as aforesaid, for every such licence or permission, fees may be charged on such units and at such rates as may be fixed by the ²[panchayat or the collector, as the case may be], provided that the rates shall not exceed the maximum, if any prescribed.

                   ³[Provided that for every licence for hoardings, the fees may be charged at such rates as may be fixed by the Government.]

                   (3) Save as aforesaid, if orders on an application for any such licence or permission are not communicated to the applicant within thirty days or such longer period as may be prescribed in any class of cases after the receipt of the application by the Executive Authority of the Village Panchayat or the Commissioner or ⁴[the ¹[Secretary] or the Collector], the application shall be deemed to have been allowed for the period, if any, for which it would have been ordinarily allowed and subject to the law, rules, bye-laws and regulations and all conditions ordinarily imposed.

                   (4) The acceptance of the pre-payment of the fee for any such licence or permission shall not entitle the person making such prepayment to the licence or permission, but only to a refund of the fee in case of refusal of the licence or permission.

                   (5) If an act, for which any such licence or permission is necessary is done without such licence or permission, or in a manner inconsistent with the terms of the licence or permission obtained, then-

                           (a) the Executive Authority of the Village Panchayat or the Commissioner or the ⁴[the ¹[Secretary] or the Collector] may by notice require the person so doing such act to alter, remove, or as far as practicable restore to its original state, the whole or any part of any property, movable or immovable, public or private affected thereby within a time to be specified in the notice; and further.

                           (b) if no penalty has been specially provided in this Act for so doing such act the person so doing it shall be punishable with the fine not exceeding fifty rupees for such offence.

                   (6) Whenever any person is convicted of an offence in respect of the failure to obtain any such licence or permission, the Magistrate shall, in addition to any fine which may be imposed, recover summarily and pay over to the Panchayat the amount of the fee chargeable for the licence or permission, and may, in his discretion, also recover summarily and pay over to the Panchayat such amount, if any, as he may fix as the costs of the prosecution.

                   Explanation.- The recovery of the fee for a licence or permission under this sub-section shall not entitle the person convicted to the licence or permission.

                   221. Government and Market Committees not to obtain licence and permission.- Nothing in this Act or in any rule, bye-law or regulation made thereunder shall be construed as requiring the taking out of any licence or the obtaining of any permission under this Act or any such rule, bye-law or regulation in respect of any place in the occupation or under the control of the Central or State Government or  of a Market Committee established under the Tamil Nadu Agricultural Produce Marketing (Regulation) Act, 1987 (Tamil Nadu Act 27 of 1989), or in respect of any property of the Central or the State Government or of any property belonging to such Market Committee.

POWER TO ENFORCE NOTICES, ORDERS, ETC.

                   222. Time for complying with notice, order, etc. and power to enforce in default.- (1) Whenever by any notice, requisition or order under this Act, or under any rule, bye-law or regulation made thereunder, any person is required to execute any work, to take any measures or to do anything, a reasonable time shall be named in such notice, requisition or order within which the work shall be executed, the measure taken or the thing done.

                   (2) If such notice, requisition or order is not complied with within the time so named:-

                           (a) the Executive Authority of the Village Panchayat or the Commissioner or the ¹[Secretary], as the case may be, may cause such work to be executed, or may take any measure or do anything which may, in his opinion, be necessary for giving due effect to the notice, requisition or order, and

                           (b) if no penalty has been specially provided in this Act for failure to comply with such notice, requisition or order, the said person shall be punishable with fine not exceeding fifty rupees for every such offence.

POWER OF ENTRY AND INSPECTION

                   223. Power of entry and inspection.- (1) Subject to such restrictions and conditions as may be prescribed, the Executive Authority or the Commissioner of the ¹[Secretary] or any person authorised by him may enter on or into any place, building or land, with or without assistants or workmen in order-

                           (a) to make any enquiry, inspection, test, examination, survey, measurement or valuation or to execute any other work, which is authorised by the provisions of this Act or of any rule, bye-law, regulation or order made under it or which it is necessary to make or execute for any of the purposes of this Act or in pursuance of any of the said provisions, or

                           (b) to satisfy himself that nothing is being done in such place, building or land for which a licence or permission is required under any of the said provisions, without such licence or permission or otherwise than in conformity with the terms of the licence or permission obtained.

                   (2) No claim shall lie against any person for any damage or inconvenience necessarily caused by the exercise of powers under sub-section (1) or the use of any force necessary for effecting an entrance under that sub-section.

                   224. Testing of weights and measures.- The Executive Authority or the Commissioner or the ¹[Secretary] or any person authorised by him, may examine and test the weights and measures used in the markets and shops in the Panchayat Village or the Panchayat Union Council or the District Panchayat area as the case may be, with a view to the prevention and punishment of offences relating to such weights and measures under Chapter XIII of the Indian Penal Code, 1860 (Central Act XLV of 1860).

                   225. Power to call for information from Village Administrative Officer.- (1) The Executive Authority or the Commissioner or the ¹[Secretary] may, by an order in writing, require the Village Administrative Officer of any revenue village comprised within the jurisdiction of the Village Panchayat or Panchayat Union Council or District Panchayat to furnish him with information on any matter falling within such categories as may be prescribed in respect of such village or any part thereof or any person or property therein.

                   (2) The order shall specify the period within which it may be complied with but the Executive Authority or the Commissioner of the ¹[Secretary], may, from time to time, extend such period.

LIMITATION

                   226. Limitation for recovery of dues.- No distraint shall be made, no suit shall be instituted and no prosecution shall be commenced in respect of any tax or other sum due to a  Panchayat under this Act or any rule, bye-law, regulation or order made  under it  after the  expiration of a  period of  six years  from the date on

which distraint might first have been made, a suit might first have been instituted or prosecution might first have been commenced, as the case may be, in respect of such tax or sum.

PROSECTUTIONS, SUITS, ETC.

                   227. Persons empowered to prosecute.- Save as otherwise expressly provided in this Act, no person shall be tried for any offence against this Act or any rule or bye-law made thereunder unless complaint is made within three months of the commission of the offence by the police, ¹[the Village Panchayat], the Executive Authority, the Panchayat Union Council, the Commissioner, the District Panchayat, the ²[Secretary] or a person expressly authorised in this behalf by the Village Panchayat, Panchayat Union Council, District Panchayat, Executive Authority or Commissioner or the ²[Secretary] but nothing herein shall affect the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) in regard to the power of certain Magistrates to take cognizance of offence upon information received or upon their own knowledge or suspicion:

                   Provided that failure to take out a licence or obtain permission under this Act shall, for the purposes of this section, be deemed to be a continuing offence until the expiration of the period, if any, for which the licence or permission is required and if no period is specified, complaint may be made at any time within twelve months from the commencement of the offence.

                   228. Composition of offences.- The Executive Authority or the Commissioner  or  the ¹[Secretary] may,  subject to such restrictions and control,  as may be prescribed, compound any offence against this Act or any rule or bye-law made thereunder, which may by rules be declared compoundable.

                   229. Prosecutions and compositions to be reported to Village Panchayat, Panchayat Union Council or District Panchayat.- Every prosecution instituted or offence compounded by the Executive Authority or the Commissioner of the ¹[Secretary] shall be reported by him to the Village Panchayat or Panchayat Union Council or the District Panchayat, as the case may be, at its next meeting.

                   230. Sanction of prosecution.- (1) When the President or the Executive Authority or the Chairman or Vice Chairman of a Panchayat Union Council or District Panchayat or the Commissioner or the ¹[Secretary] of any member is accused of any offence alleged to have been committed by him while acting or purporting to act in the discharge of his official duty, no Court shall take cognizance of such offence except with the previous sanction of the Government.

                   (2) When according previous sanction under sub-section (1), it shall be open to the Government to direct by order that the President, Executive Authority, Chairman, Vice Chairman or Commissioner or the ¹[Secretary], as the case may be, shall not discharge his duties as such until the disposal of the case.

                   231. Notice of action against Village Panchayat, etc.- (1) Subject to the provisions of Section 232, no suit or other legal proceeding shall be brought against any Village Panchayat or its President or Executive Authority or any Panchayat Union Council or its Chairman or the Commissioner of the District Panchayat  or  its Chairman  or  the ¹[Secretary] or  any member,  officer or  servant thereof or against any person acting under the direction of such Village Panchayat, President, Panchayat Union Council or its Chairman, District Panchayat or its Chairman, Executive Authority, Commissioner, ¹[Secretary], member, officer or servant, in respect of any act done or purporting to be done under this Act or in respect of any alleged neglect or default in the execution of this Act or any rule, bye-law, regulation or order made under it until the expiration of two months next after notice in writing, stating the cause of action, the nature of the relief sought, the amount of compensation claimed and the name and the place of residence of the intended plaintiff has been left at the office of the Village Panchayat or Panchayat Union Council and if the proceeding is intended to be brought against any such President, Executive Authority, Chairman, Commissioner, Chairman or District Panchayat, ¹[Secretary], member, officer, servant or person, also delivered to him or left at his place of residence.

                   (2) Every such proceeding shall, unless it is a proceeding for the recovery of immovable property or for a declaration of title thereto, be commenced within six months after the date of which the cause of action arose or in case of a continuing injury or damage, during such continuance or within six months after the ceasing thereof.

                   (3) If any Village Panchayat, Panchayat Union Council or District Panchayat or person to whom notice is given under sub-section (1), tenders amount to the plaintiff before the proceeding is commenced and if the plaintiff does not in such proceeding recover more than the amount so tendered, he shall not recover any costs incurred by him after such tender and the plaintiff shall also pay all costs incurred by the defendant after such tender.

                   232. Protection of Chairman, President and officers acting in good faith.- No suit or other legal proceeding shall be brought against the Chairman, Commissioner, President,  Executive Authority,  ¹[Secretary] or any member,  officer or servant of a Panchayat or any person acting under the direction of a Panchayat or of such Chairman, Commissioner, President, Executive Authority, ¹[Secretary], member, officer or servant in respect of any act done or purporting to be done under this Act or in respect of any alleged neglect or default on his part in the execution of any act under this Act, or any rule, bye-law, regulation or order made under it, if such act was done, or such neglect or default occurred in good faith; but any such proceeding shall, so far as it is maintainable in a court, be brought against the Panchayat except in the case of suits brought under Section 234.

                   233. Injunction not to be granted in election proceedings.- Notwithstanding anything contained in the Code of Civil Procedure, 1908 (Central Act V of 1908), or in any other law for the time being in force, no Court shall grant any permanent or temporary injunction or make any interim order restraining any proceeding which is being or about to be taken under this Act for the preparation or publication of any electoral roll for the conduct of any election.

                   234. Liability of the President, Executive Authority and members, etc., for loss, waste or misapplication of property.- (1) The President, Executive Authority and every member of a Village Panchayat and the Chairman, Commissioner and every member of a Panchayat Union Council and the Chairman, ¹[Secretary] and every member of a District Panchayat shall be liable for the loss, waste or misapplication of any money or other property owned by or vested in the Village Panchayat or Panchayat Union Council or the District Panchayat if such loss, waste or misapplication is a direct consequence of his neglect or misconduct; and a suit for compensation may be instituted against him in any Court of competent jurisdiction by the Panchayat or Panchayat Union Council or the District Panchayat with the previous sanction of the Inspector.

                   (2) Every such suit shall be commenced within three years after the date on which the cause of action arose.

                   235. Assessment etc. not to be impeached.- (1) No assessment or demand made and no charge imposed, under the authority of this Act shall be impeached or affected by reason of any clerical error or by reason of any mistake (a) in respect of the name, residence, place of business or occupation of any person, or (b) in the description of any property or thing, or (c) in respect of the amount assessed, demanded or charged, provided that the provisions of this Act have in substance and effect been complied with and no proceedings under this Act shall merely for defect in form, be quashed or set aside by any Court of law.

                   (2) No suit shall be brought in any Court to recover any sum of money collected under the authority of this Act or to recover damages on account of assessment or collection of money made under the said authority:

                   Provided that the provisions of this Act have in substance and effect been complied with.

                   (3) No distraint or sale under this Act shall be deemed unlawful, nor shall any persons making the same be deemed a trespasser, on account of any error, defect, or want of form in the bill, notice, schedule, form, summon, notice of demand, warrant of distraint, inventory, or other proceedings relating thereto, if the provisions of this Act and of the rules and bye-laws made thereunder have in substance and effect been complied with.

                   Provided that every person aggrieved by any irregularity may recover satisfaction for any special damage sustained by him.

                   236. Public roads, markets, wells, tanks, etc., to be open to all.- All roads, markets, wells, tanks, reservoirs and waterways vested in or maintained by a Panchayat shall be open to the use and enjoyment of all persons, irrespective of their caste or creed.

                   237. Power to farm out fees.- A Panchayat shall have power to farm out the collection of any fees due to it under this Act or any rule, bye-law or regulation made thereunder for any period not exceeding three years at a time, on such conditions as it thinks fit.

                   238. Adjudication of disputes between local authorities.- (1) When a dispute exists between a Village Panchayat or Panchayat Union Council or a District Panchayat and one or more than local authorities in regard to any matter arising under the provisions of this or any other Act and the Government are of opinion that the Village Panchayat or the Panchayat Union Council or the District Panchayat and the other local authorities concerned are unable to settle it amicably among themselves, the Government may take cognizance of the dispute, and-

                          (a) decide it themselves, or

                           (b) refer it for inquiry and report, to an Arbitrator or a board of Arbitrators or to a Joint Committee constituted for the purpose.

                   (2) The report referred to in clause (b) of sub-section (1) shall be submitted to the Government who shall decide the dispute in such manner as they deem fit.

                   (3) Any decision given under clause (a) of sub-section (1) or under sub-section (2) may be modified from time to time by the Government in such manner as they deem fit and any such decision with the modifications, if any, made therein under this sub-section may be cancelled at any time by the Government:

                   Provided that any such decision or any modification therein or cancellation thereof shall be binding on the Village Panchayat, the Panchayat Union Council, the District Panchayat and each of the other local authorities concerned and shall not be liable to be questioned in any Court of law.

                   (4) Where one of the local authorities concerned is a cantonment authority or the port authority of a major port, the powers of the Government under this section shall be exercisable only with the concurrence of the Central Government.

                   239. ¹[Tamil Nadu State Election Commission].- (1) The superintendence, direction and control of the preparation of electoral rolls for and the conduct of all elections to the Village Panchayats, Panchayat Union Councils and District Panchayats shall be vested in the ¹[Tamil Nadu State Election Commission] consisting of a ²[Tamil Nadu State Election Commissioner] to be appointed by the Governor under Article 243-K of the Constitution.

                   (2) (a) No person shall be qualified for appointment as ²[Tamil Nadu State Election Commissioner] unless he is or has been an officer of the Government not below the rank of Secretary to the Government.

                           ³[(b) The Tamil Nadu State Election Commissioner shall hold office for a term of two years and shall be eligible for reappointment for two successive  terms ⁶[terms]:

                   Provided that no person shall hold the office of the Tamil Nadu State Election Commissioner for more than six years in the aggregate:

                   Provided further that a person appointed as Tamil Nadu State Election Commissioner shall retire from office if he completes the age of sixty-five years during the terms of his office.]

                   (3) Subject to the provisions of sub-section (2), the conditions of service and tenure of office of the ²[Tamil Nadu State Election Commissioner] shall be such as Governor *may by rules determine:

                   Provided that the ²[Tamil Nadu State Election Commissioner] shall not be removed from his office except in like manner and on the like grounds as a Judge of a High Court and conditions of service of the ²[Tamil Nadu State Election Commissioner] shall not be varied to his disadvantage after his appointment.

                   (4) The Governor shall, when so requested by the ¹[Tamil Nadu State Election Commission] make available to the ¹[Tamil Nadu State Election Commission] such staff as may be necessary for the discharge of the functions conferred on the ¹[Tamil Nadu State Election Commission] by sub-section (1).

2.    Substituted for the words “State Election Commissioner” by Tamil Nadu Act 4 of 1998.

3.   Clause (2) (b) substituted by Tamil Nadu Act 24 of 2007 w.e.f. 8th June, 2007. Before substitution it was as follows: (b) The ²[Tamil Nadu State Election Commissioner] shall hold office for a term of two years and shall be eligible for reappointment ⁴[***] ⁵[***]

4.    The words “for two successive terms” were omitted by Tamil Nadu Act 15 of 2005.

5.   The provisos were omitted by Tamil Nadu Act 15 of 2005. The provisos were as follows: “Provided that no person shall hold the office of the Tamil Nadu State Election Commissioner for more than six years in the aggregate: Provided further that a person appointed as Tamil Nadu State Election Commissioner shall retire from office if he completes the age of sixty two years during the term of his office”.

6.   Substituted for the word “forms” vide ERRATUM published in Tamil Nadu Government Gazette dated 9^th July 2007 Extraordinary Part IV, Section 2, Issue No.196.

 

                   240. Preparation of development plan.- (1) Every Village Panchayat shall prepare every year a development plan for the Panchayat Village and submit it to the Panchayat Union Council before such date and in such form as may be prescribed.

                   (2) Every Panchayat Union Council shall prepare every year a development plan for the Panchayat Union after including the development plans of the Village Panchayats and submit it to the District Panchayat before such date and in such form as may be prescribed.

                   (3) Every District Panchayat shall prepare every year a development plan for the district after including the development plans of the Panchayat Union Councils and submit it to the District Planning Committee constituted under Section 241.

                   ¹[241. District Planning Committee].- (1) The Government shall constitute in every district a District Planning Committee (hereinafter in this section referred to as the Committee) to consolidate the plans prepared by the District Panchayats, Panchayat Union Councils, Village Panchayats, ²[Town Panchayats], Municipal Councils and Municipal Corporations in the district and to prepare a draft development plan for the district as a whole.

                   ³[(2) (a) The Committee shall consist of,-

                                    (i) the Chairman of the District Panchayat;

                                    (ii) the Mayor of the City Municipal Corporation in the district;

                                    (iii) the Collector of the district;

                                    (iv) such number of persons, not less than four-firth of the total number of members of the Committee as may be specified by the Government, elected in the prescribed manner from amongst the members of the District Panchayats, Town Panchayats and Councillors of the Municipal Corporations and the Municipal Councils in the district in proportion to the ratio between the population of the rural areas and of the urban areas in the district.

                           (b) The following persons shall be permanent special invitees of the Committee:-

                                    (i) members of the House of the People who represent the whole or part of the district;

                                    (ii) members of the Council of States who are registered as electors in the district;

                                    (iii) members of the Tamil Nadu State Legislative Assembly whose constituencies lie within the district;

                                    (iv) all the Chairmen of the Panchayat Union Councils in the district;

                                    (v) all the Chairmen of the Municipal Councils in the district;

                                    (vi) all the Chairmen of the Town Panchayats in the district;

                           (c) The permanent special invitees referred to in clause (b) shall be entitled to take part in the proceedings in the meetings of the Committee]

                   (3) The ⁴[Secretary] of the District Panchayat shall be the Secretary to the Committee.

                   ⁵[(4) The Chairman of the District Panchayat shall be the Chairperson of the Committee and the Collector of the District shall be Vice Chairman of the Committee.]

                   (5) The Committee shall meet at such place, at such interval and at such time and observe such rules of procedure in regard to transaction of business at its meetings (including the quorum at its meetings) as may be prescribed.

                   (6) The Committee shall consolidate the plans prepared by the District Panchayats,   Panchayat  Union  Councils,    Village  Panchayats,   Town  Panchayats, Municipal Councils and the Municipal Corporations in the district and prepare a draft development plan for the district as a whole.

                   (7) Every Committee shall, in preparing the draft development plan,-

                           (a) have regard to,-

                                    (i) the matters of common interest between the District Panchayats, Panchayat Union Councils, Village Panchayats, Town Panchayats, Municipal Councils and Municipal Corporations in the district including spatial planning, sharing of water and other physical and natural resources, the integrated development of infrastructure and environmental conservation;

                                    (ii) the extent and type of available resources whether financial or otherwise;

                           (b) consult such institutions and organization as the Governor may, by order, specify.

                   (8) The Chairperson of the Committee shall forward the development plan to the Government alongwith the recommendations of the Committee regarding the sources available and the resources required for the implementation of the plans proposed.

                   (9) The Committee shall allocate funds to various schemes to the Panchayats and Panchayat Unions and shall monitor the implementations of the schemes.

                   Explanation.- For the purpose of this section “Town Panchayat” and “Municipal Council”, shall mean the Town Panchayat and the Municipal Council constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920), and “Municipal Corporation” means the Corporations constituted under the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act 15 of 1971) or the Coimbatore City Municipal Corporation Act, 1981 (Tamil Nadu Act 25 of 1981), or the Tiruchirappalli City Municipal Corporation Act, 1994 (Tamil Nadu Act 27 of 1994), or the Tirunelveli City Municipal Corporation Act, 1994 (Tamil Nadu Act 28 of 1994) or the Salem City Municipal Corporation Act, 1994 (Tamil Nadu Act 29 of 1994) or any other Municipal Corporation that may be constituted under any law for the time being in force, as the case may be.

4.   Substituted for the words “Chief Executive Officer” by Tamil Nadu Act 28 of 1998.

5.   Substituted by Tamil Nadu Act 24 of 2000.

 

RULES

                   242. Power of Government to make Rules.- (1) The Government shall in addition to the Rule making powers conferred on them by any other provision contained in this Act, have power to make rules generally to carry out the purposes of this Act.

                   ¹[(1-A) A Rule under Section 188 may be made so as to have retrospective effect on and from a date not earlier than the 26^th day of March 1997.]

                   (2) In particular, and without prejudice to the generality of the foregoing power, the Government may make Rules-

                           (i) as to the principles to be followed in regard to the exclusion of any local area from or the inclusion of any local area in a village under sub-section (2) of Section 4;

                           (ii) providing for-

                                    ²[(a) the adjudication of disputes arising out of election by the district judge having jurisdiction;]

                                    (b) all matters relating to electoral rolls or elections, not expressly provided for in this Act, including deposits to be made by candidates standing for election and the conditions under which such deposits may be forfeited, and the conduct of inquiries and the decision of disputes relating to electoral rolls;

                           (iii) as to the determination of the population for the purposes of this Act;

                           (iv) as to the resignations of Chairman, Vice Chairman and members of Panchayat Union Councils and District Panchayats and of the Presidents, Vice Presidents and members of Village Panchayats and the date on which such resignations shall take effect;

                           (v) as to the interpellation of the Chairman and Vice Chairman and by the members of a Panchayat Union Council or the District Panchayat and of the President of a Village Panchayat by the members of the Village Panchayat, and the moving of resolutions at meetings;

                           (vi) as to the constitution of Committees of the Panchayat and the inclusion of outsiders therein and the delegation of functions to such Committees;

                           (vii) providing for the procedure to be followed at meetings of the Panchayats and at Committees thereof and for the conduct of business and the number of members which shall form a quorum at any meeting.

                           (viii) providing for the classification of resolutions of Panchayats as those involving financial implications or otherwise and for laying down the proportion of the sanctioned strength of the Panchayats with whose support such resolution shall be carried;

                           (ix) as to the powers of the Panchayat Union Council and District Panchayats, its Chairman and Committees thereof with respect to the incurring of expenditure and the powers and duties of the Commissioner and ¹[Secretary];

                           (x) providing for the travelling and other allowances of the Chairman, Vice Chairman and other members of the Panchayat Union Council, District Panchayat and of members of the Committees of the Panchayat Union Council and District Panchayat;

                          (xi) as to the delegation of any function of a Panchayat to the President, Chairman, member, any officer of the Panchayat or any servant of the Central or State Government;

                          (xii) for the lodging and investment of the moneys of the Panchayats and for the manner in which such moneys may be drawn upon;

                           (xiii) as to the transfer of allotments entered in the sanctioned budget of a Panchayat from one head to another;

                           (xiv) as to the estimate of receipts and expenditure, returns, statements and reports to be submitted by Panchayat;

                           (xv) as to the preparation of plans and estimates for works and the power of Panchayat and of servants of the Central or State Government to accord professional or administrative sanctions to estimates.

                           (xvi) as to the accounts to be kept by Panchayat, the audit and publication of such accounts and the conditions under which rate payers may appear before auditors, inspect books and accounts, and take exception to items entered or omitted;

                           (xvii) as to the powers of Auditors to disallow and surcharge items, appeals against orders of disallowance or surcharge and recovery of sums disallowed or surcharged;

                           (xviii) as to the powers of Auditors, inspecting and superintending officers and officers authorised to hold inquiries, to summon and examine witnesses and to compel the production of documents, and all other matters connected with audit, inspection and superintedence;

                           (xix) as to the conditions on which property may be acquired by a Panchayat or on which property vested in or belonging to a Panchayat may be transferred by sale, mortgage, lease, exchange or otherwise;

                           (xx) as to the conditions on which and the mode in which contracts may be made by or behalf of Panchayat;

                           (xxi) as to the assessment of taxes under this Act and the revision of assessments;

                           (xxii) as to the acceptance in lieu of any tax due under this Act of any service by way of labour, cartage or otherwise;

                           (xxiii) as to the realisation of any tax or other sum due to a Panchayat under this Act or any other law or any rules  or bye-laws, whether by distraint and sale of moveable property, by prosecution before a Magistrate, by a suit, or otherwise;

                           (xxiv) as to the realisation of fees due in respect of the use of cart stands and the like, whether by the seizure and sale of the vehicle or animal concerned or any part of its burden or otherwise;

                           (xxv) as to the form and contents of licences, permissions and notices granted or issued under this Act, the manner of their issue or the method of their service, and the modifications, suspension or cancellation thereof;

                           (xxvi) as to the powers of Executive Authorities, Commissioners, ³[Secretaries] to call for information on any matter, to summon and examine witness, and to compel the production of documents;

                           (xxvi) for the use of the facsimiles of the signatures of the Executive Authorities, Commissioners, ¹[Secretaries] and officers of Panchayat;

                           (xxvii) as to grant to the public of copies of any proceeding or record of the Panchayat not relating to any matter classified as confidential by the Government or any authority empowered by them, and the fees to be levied for the grant of such copies;

                           (xxix) as to the opening, maintenance, management and supervision of elementary schools;

                           (xxx) regulating contracts between the Panchayat and the owners or occupiers of private premises for the removal therefrom of rubbish or filth, or any kind of rubbish or filth.

                           (xxxi) as to the provision of burial and burning grounds; the licencing of private burial and burning grounds; the regulation of the use of all grounds so provided or licenced, the closing of any such grounds; and the prohibition of the disposal of corpses except in such grounds or other permitted places;

                           (xxxii) as to the licensing of pigs and dogs and the destruction of unlicenced pigs and dogs;

                           (xxxiii) as to the regulation or restriction of building and the use of sites for building;

                           (xxxiv) for the removal of encroachments of any description from public roads vesting in Panchayat and the repair of any damage caused to such roads by the person causing the damage or at this expense;

                           (xxxv) for the determination of any claim to trees growing on public roads or other property vesting in or belonging to Panchayat or on porambokes or on lands the use of which is regulated by them under Section 134 or 135; and for the presumption to be drawn as regards the ownership of such trees;

                           (xxxvi) as to the imposition and recovery of penalties for the unauthorized occupation of public roads or other land vesting in or belonging to Panchayat and the assessment and recovery of compensation for, and damage caused by, such occupation;

                           (xxxvii) as to the powers which may be exercised by the Panchayat or the Executive Authority or the Commissioner of the ¹[Secretary] in respect of any public or private market or the user thereof, and the enforcement of any orders issued in pursuance of such powers;

                           (xxxviii) for compelling owners of cattle to stall them in cattle sheds provided by the Panchayat and the fees leviable in respect thereof;

                           (xxxix) as to the disposal of household and farmyard waste in the village, the acquisition of land by the Panchayat or laying out plots for digging pits in which such waste may be thrown, the assignment of any of those plots to persons in the village and the conditions subject to which such assignment may be made, including the rent to be charged;

                           (xl) as to the duties to be discharged by officers in relation to Panchayats and their Executive Authorities, their Chairmen, Commissioners and ¹[Secretaries];

                           (xli) as to appeals against orders (including orders granting or refusing licences and permissions) passed under this Act and the time within which appeals whether allowed by this Act or by rules or otherwise should be presented;

                           (xlii) as to the classification of public roads and fairs and festivals as appertaining to the Panchayat;

                           (xliii) for regulating the sharing between local authorities in the State of the proceeds of any tax or income levied or obtained under this or any other Act;

                           (xliv) for the decision of disputes between two or more local authorities of which one is a Panchayat;

                           (xlv) regulating the principles in accordance with which grants and contributions may be paid by the Government to the Panchayat;

                           (xlvi) as to the accounts to be kept by owners, occupiers and farmers of private markets and the audit and inspection of such accounts;

                           (xlvii) as to the manner of publication or notifications or notices to the public under this Act.