THE LAKSHADWEEP GAZETTE EXTRAORDINARY

1

PRICE : 75 PAISE

VOL. LIX No. 28 WEDNESDAY, 27th SEPTEMBER, 2023/ 5th ASVINA, 1945 (SAKA)

भारत सरकार / GOVERNMENT OF INDIA

ल¢द्वीप प्रशासन / LAKSHADWEEP ADMINISTRATION

पंचायत ͪवभाग / DEPARTMENT OF PANCHAYAT

कवरƣी / KAVARATTI - 682555

Dated: / 09 /2023

N O T I F I C AT I O N

F. No. 2/3/2023-DOP: In exercise of the powers conferred under section 130 of the

Lakshadweep Panchayats Regulation, 2022, the Administrator, U.T. of Lakshadweep hereby

makes and notifies the following rules namely: -

CHAPTER-1

PRELIMINARY

1 .

Short title and commencement

(1) These rules may be called the Lakshadweep Panchayats (Taxation

and Appeal) Rules, 2023.

(2) These rules shall come in to force with effect from the date of

publication in Official Gazette.

Short title and

commencement

2 .

Definition

(1) In these rules, unless the context otherwise requires;

(a) “Executive Authority” means the Panchayat Secretary of Gram

Panchayat

and Chief

Executive

Officer

of

the

District

Panchayat, as the case may be, appointed under section 27(1)

and 75(1) respectively of the Regulation;

(b) “Form” means a form appended to these rules;

(c) “Inspector General of Registration” means the Inspector

General of Registration appointed by the Administrator under

Section 3 of the Registration Act, 1908 (XVI of 1908).

(d) “Profession tax” means tax on profession, trade, callings, and

employment mentioned in clause (b) sub-section (1) of section

41 of the Regulation;

Definition

25/09/2023

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(e) “Regulation” means the Lakshadweep Panchayats Regulation,

2022 (5 of 2022);

(f) “Temporary erection” means temporary erection on, or putting up

projections over, or temporary occupation of any public street or

place;

(2) All other words except those defined under sub-rule (1) shall

have the same meaning as are respectively assigned to them in

the Regulation.

3.

Procedure for determining and imposing tax or fee

(1) Subject to the provisions in the Regulation and these rules, a Gram

Panchayat or District Panchayat, as the case may be, may by a

resolution, determine to impose and levy a tax or fee enumerated in

Section 41 and 90 of the Regulation, specifying the rates at which

and the date from which it shall be imposed and levied;

Provided that where for uniformity or for any other reason, the

Administrator considers it necessary to do so, he may by a

notification fix the maximum limit of tax or fee to be imposed and

levied by the Gram Panchayats or District Panchayat, as the case

may be.

(2) A Panchayat may by a resolution abolish an existing tax or fee or

reduce or enhance an existing rate thereof.

(3) The Executive Authority shall, as soon as a resolution under sub-

rule (1) or (2) is passed, report the resolution so passed to the

Administrator;

Provided that where a resolution passed under this rule has taken

effect for a particular year, no proposal to alter the rate or the date

fixed in such resolution so far as that year is concerned shall be

taken into consideration, unless it is pursuant to any notification

under the proviso to sub-rule (1) or any direction of the

Administrator.

Procedure for

determining

and imposing

tax or fee

4.

Public notice of new taxes: - When a Panchayat passes a resolution

to impose and levy a tax or fee for the first time, or at a new rate, the

Executive Authority shall forthwith publish a notice thereof specifying

the rate at which and the date from which it shall be levied by affixing

on notice board of Panchayat office and at any other conspicuous place

of Panchayat area and by any other manner as may be decided by the

Panchayats.

Public notice of

new taxes

5.

Assessment of tax or fee: - Save as otherwise provided in the

Regulation and these rules, the Executive Authority shall assess and

determine the tax or fee to which a person is liable and prepare and

Assessment of

tax or fee

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keep assessment book in Form I separately for each class or category

of tax or fee.

6.

Power of Panchayat to give direction

(1) If at any time it appears to the Panchayat that any person or

property has been inadequately assessed or inadvertently or

improperly omitted from the assessment book relating to any tax or

fee or that there is any clerical or arithmetical error in the said book,

it may direct the Executive Authority to amend the said books as it

deems just or necessary;

Provided that no such amendment shall be made by the Executive

Authority where it involves an increase in the assessment or any fresh

assessment unless the person concerned is given an opportunity of

being heard.

Power of

Panchayat to

give direction

7.

Periodicity of collection of tax or fee

Save as otherwise provided in these rules, a tax or fee may be

collected in two half-yearly instalments of a financial year.

Periodicity of

collection of tax

or fee

8.

Form and manner of services of Demand Notice

(1) Demand notice shall be served in Form II, through messenger or

through the employer-

(a) personally, on the person to whom it is addressed, or on failure

(b) on his recognised agent, or

(c) on any adult member of his family usually residing with him and

acknowledgment obtained in the duplicate copy of the notice;

Provided that if the service cannot be effected as above, or if

acceptance of service so made is refused, the demand notice may be

served by pasting a copy thereof on the door of the usual last known

place of residence of the person to whom it is addressed, where upon

an acknowledgment of its having been so pasted shall be taken from

two respectable neighbours:

Provided further that the demand notice may be served by registered

post acknowledgment due, wherever it is found necessary and/or

convenient;

Provided further that non-receipt of demand notice shall not be treated

as a reason for non-payment of tax or fee.

Form and

manner of

services of

Demand Notice

9.

Penalty on default to pay tax

The Panchayat may determine the fine to be imposed on those who do

not pay the tax or fee within stipulated period.

Penalty on

default to pay

tax

10.

Recovery of tax as arrear of land revenue

Recovery of tax

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Where any tax or fee or other sum has become recoverable, the

Executive Authority shall report to the Collector of the Union Territory

for recovery of the same as an arrear of land revenue.

as arrear of

land revenue

11. Appeal

(1) Subject to the provisions under section 42 and 91 of the regulation,

appeal may be filed before the Appellate Authority within the time

limit stipulated under the said section. The appeal filed shall set

forth concisely the grounds for the appeal.

(1) The Appellate Authority shall decide the appeal after giving an

opportunity to the appellant of being heard.

(2) The assessment book shall be corrected in accordance with the

orders passed on the appeal. In the event of the amount of any tax

or fee being reduced after it has been paid, the Executive Authority

shall grant a refund accordingly.

Appeal

CHAPTER-II

GENERAL PRINCIPLES

A- BUILDING TAX

12. Buildings to be assessed along with appurtenances

For the purpose of levy of building tax, every building shall be assessed

together with its appurtenant structures, unless the owner of the

appurtenance is a different person from the owner of the building.

Buildings other than appurtenant structures having no connection with

each other, though situated within the same premises shall be treated

as separate buildings for the purpose of assessment.

Buildings to be

assessed along

with

appurtenances

13

Preparation and finalisation of assessment list

(1) Every Gram Panchayat which decides to levy a tax on building shall

subject to the provisions of rule 3 & 4 and after following the

procedure in Rule 4, levy at such rate based either on capital value

or on the annual letting value of the buildings as may be decided

but not below the minimum rate specified in the schedule under rule

14.

(2) The Executive Authority or the Officer designated for the purpose

shall prepare or cause to prepare an assessment list showing

a. number of each building

b. name of the owner and the occupier

c. capital valuation or the annual letting value, as the case may be

d. the amount of tax assessed thereon

Preparation and

finalisation of

assessment list

2

3

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Provided that the Gram Panchayat may and if so required by the

Administrator, shall entrust the preparation of assessment list to an

officer of the Administration designated for the purpose

Provided further that for the purpose of preparing such assessment list

the Executive Authority or the Officer designated for the purpose, as

the case may be, may inspect any building in the Gram Panchayat

area at a reasonable time of the day with prior notice to the occupant.

(3) Publication of Notice of time fixed for lodging Objections on the

Assessment list.

When the assessment list is completed, the Executive Authority

shall issue a notice to the effect that the assessment list is open for

inspection in the office of the Gram Panchayat or District

Panchayat, as the case may be, and the objections, if any, with

regard to the assessment of tax therein shall be considered

(I) where the assessment list is prepared by the Executive

Authority: on a day after the expiry of 30 days from the date of

notice thereof.

(II) where the assessment list is prepared by the Officer authorized

by the Administrator under the proviso to rule 13 (2) in

consultation with the Executive Authority: on a day after the

expiry of 30 days from the date of notice thereof.

(4) INSPECTION OF ASSESSMENT LIST

Every person whose name is included in the assessment list as

the owner or occupier of any building, every person claiming to

be the owner or occupier of any building, every person in

possession of any building, included in the list, and any agent of

such person may inspect the assessment list and take extract

therefrom without payment of any charge therefor.

(5) CONSIDERATION OF OBJECTIONS TO THE ASSESSMENT

LIST AND AUTHENTICATION OF THE LIST

(1) All objections to the assessment list shall be duly considered

and decided by the Executive Authority or the Government

Officer, as the case may be on the date specified in the notice

published under Rule 13(3), or on any later date and the

decision of the Executive Authority or the Officer designated for

the purpose shall be communicated to the person objecting to

the assessment made in the assessment list.

(2) Aggrieved by such decision any person desiring to appeal under

section 42 of the Regulation to the authority shall do so within

30 days of the communication of the decision under Rule

13(5)(1)

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(3) The Gram Panchayat shall cause all amendments as may be

necessary by virtue of the orders passed by the appellate

authority prescribed under Section 42 & 91 of the regulation to

be made in the assessment list which shall be duly

authenticated by the signature of the Sarpanch and the

Panchayat Secretary, or the President and the Chief Executive

Officer, or the Officer designated for the purpose, as the case

may be, no later than 31st day of July of the year.

(6) ENTRIES IN THE AUTHENTICATED ASSESSMENT LIST TO BE

CONCLUSIVE EVIDENCE

The entries in the assessment list authenticated under sub rule (3)

of rule 13 shall be conclusive evidence of the amount of tax leviable

under these rules.

14.

Schedule of rates of building tax

Area

wise

Slab/Sq. feet

Annual Property Tax to be levied per Sq.

ft of built-up area (in Rupees)

Residential

Property

Commercial/Institutional

Property

Upto 300

1

1.50

From 301 to 600

1.25

2.00

From 601 to 1000

1.50

2.50

From 1001 to 2000

1.75

3.50

From 2001 and

above

2.00

5.00

Schedule of

rates of building

tax

15.

Power of Executive Authority to call for information and enter

upon premises

(1) For the purpose of assessing building tax, the Executive Authority

may, by notice, call on the owner or occupier of any building to

furnish him, within thirty days of the service of such notice, returns

of rent payable for the building, the cost of erecting the building,

and area and nature of rent use of the building, i,e. as own dwelling

house, rented on lease or license, commercial or non-commercial ,

thatched, tiled or reinforced cement concrete construction and with

such other information as the Executive Authority may require, and

every owner and occupier on whom such notice is served shall be

bound to comply with it and make a true return to the best of his

knowledge and belief.

(2) For the purpose under sub-rule (1), the Executive Authority or any

person authorised by him in this behalf may enter, inspect, survey,

and measure such building during day time after giving notice to the

owner and occupier.

Power of

Executive

Authority to call

for information

and enter upon

premises

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16.

Numbering of buildings

(1) Every building in a Panchayat shall be numbered by the Gram

Panchayat ward-wise and shall be provided with a metallic number

plate to be affixed on the front door or at any conspicuous place of

the building. The number plate shall contain the following

particulars: -

(a) The name of the Gram Panchayat in Malayalam or Mahl; and

(b) Gram Panchayat ward number in Roman numerals and the

house number in Arabic numerals.

(2) The owner of the building shall be liable to pay an amount to be

fixed by the Panchayat towards the cost of providing number plate.

Numbering of

buildings

17.

Periodicity of assessment and payment of building tax

The building tax shall be assessed once in very five years and shall

be payable by the owner of the assessed building in two equal half

yearly instalments.

Periodicity of

assessment

and payment of

building tax

18.

Format of assessment book

The Assessment Book in respect of building tax shall be maintained

in Form III.

Format of

assessment

book

B-TAX

ON

VEHICLES

(OTHER

THAN

MECHANICALLY

PROPELLED VEHICLES)

19.

Types of vehicles on which tax is leviable to be specified

While passing a resolution under rule 3, the Panchayat shall specify

the types of vehicles on which tax is leviable.

Types of

vehicles

on

which

tax is

leviable

to be

specifie

d

20.

Payment of Vehicle Tax

(1) Every person having ownership, possession, custody, or control of

any taxable vehicle shall be liable to pay the vehicle tax. The

Vehicle tax shall be one time tax and shall be paid as soon as it is

purchased or acquired or comes into his custody or possession.

(2) On payment of the vehicle tax, the Executive Authority shall grant

him a Certificate with a specific number for vehicle. A Certificate

issued by the Panchayat shall be made available for inspection

whenever asked for.

(3) Every person liable for the vehicle tax under sub-rule (1) shall

Payment of

Vehicle Tax

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furnish requisite details of the vehicle to the Executive Authority for

registration.

21

Exemption from Payment of vehicle tax

No tax shall be levied on-

(a) vehicle belonging to the Administration of the Union Territory or

Government of India or any Panchayat.

(b) vehicle kept solely for sale; and

(c) children’s perambulators or tricycles.

Exemption from

Payment of

vehicle tax

22.

Recovery of vehicle tax in case of default in payment.

(1) If the vehicle tax has not been paid in respect of any vehicle

required under rule 20, the Executive Authority or any other person

including police authorised by the Panchayat in this behalf may at

any time seize and detain the vehicle.

(2) The owner of the vehicle seized under sub-rule (1) of rule 22 shall

pay the tax and penalty and claim it within ten days from such

seizure. If it is not paid within the stipulated period, the Executive

Authority shall sell it by public auction and the proceeds of the sale

shall be utilized towards the payment of-

(i) tax due, if any and

(ii) penalty and cost of seizure and detention, as may be fixed by

the Panchayat:

Provided that if the person liable to pay the vehicle tax or any other

person entitled thereto claims the vehicle within ten days from the date

of its seizure or at any time before the date of auction sale, it shall be

returned to him on payment of the amount mentioned under clause (i)

and (ii) of sub-rule (2).

(3) The balance of the sale proceeds, if any, shall be brought to

account and if unclaimed within three months it shall be

appropriated to the Panchayat Fund.

Explanation: “Vehicle” in Chapter II-B means a vehicle other than

mechanically propelled vehicle.

Recovery of

vehicle tax in

case of default

in payment.

C- PROFESSIONAL TAX

23.

Determination of Income

(1) Where a company or an establishment or a person transacts any

business or a person holds an appointment as an employee or

otherwise, in the District Panchayat area, the income of such

company or establishment or person, as the case may be, from the

transaction of such business or appointment shall for the purpose of

levying professional tax under the Regulation during the year be

deemed to be:

Determination

of Income

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(a) where income tax or agricultural income tax is or both are

assessed on such company or establishment or person under

the Income Tax Act, 1961 for the year, the amount at which the

profits and gains of such business are computed for the

purpose of assessing the income tax or agricultural income tax

or the sum of both such amounts;

(b) where the amount of said profits and gains is not ascertainable

or where such company or person is not assessed to income

tax or agricultural income tax, such percentage or percentage

calculated with reference to the turnover of the business

transacted in the area of the Panchayat during the year or

where this is also unascertainable during the previous year, and

(c) where a person is a government servant or holding an

appointment as an employee or otherwise in any organisation

or establishment, his income from the salary of the year.

Explanation:

(i) The expression “transacts business” shall be deemed to

include the doing of acts or business of whatever nature

whether isolated or not, such as soliciting, obtaining or

transmitting, orders or buying, making manufacturing,

exporting, importing, receiving, transmitting, selling or

otherwise dealing with goods or service or trade, or

profession or calling.

(ii) the

expression

“establishment”

includes

a

shop,

restaurant, theatre, and a society registered under the

Lakshadweep CO-OPERATIVE SOCIETIES REGULATION,

2022 or Societies Registration Act, 1860 (XXI of 1860) or a

Charitable Society or a Trust.

(iii) “salary means pay including leave salary, consolidated

pay, special pay and personal pay, dearness allowance,

compensatory

allowance,

special

compensatory

allowance, fee, honorarium, and remuneration and shall

not include daily rated wage.

(2) Assessment Book of profession tax shall be maintained in Form IV.

24.

Location of office or place of employment to be the determining

factor:

A company or person shall be deemed to have transacted business and

a person shall be deemed to have exercised a profession, trade or

calling or held an appointment within the District Panchayat area if such

company or person has an office or place of employment within such

Panchayat area.

Location of

office or place

of employment

to be the

determining

factor:

25.

Rate of levy of Profession Tax

Rate of levy of

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For the purpose of calculating the income for levying profession tax, the

percentage of turnover of business referred to in clause (b) of sub-rule

(1) of rule 23 shall be as specified in the following table: -

TABLE

Class in the scale (1)

Percentage (2)

Where the turnover of business

does not exceed Rs. 1.5 lakh

4%

Where the turnover of business

exceeds Rs. 1.50 lakh but does

not exceed Rs.3 lakh

Rs. 6000 plus five percent of the

turnover exceeding Rs. 1.50 lakh

Where the turnover of business

exceeds Rs. 3 lakh but does not

exceed Rs. 6 lakh

Rs. 13,500 plus six percent of the

turn over exceeding Rs. 3

lakh

Where the turnover of business

exceeds Rs. 6 lakh but does not

exceed Rs. 12 lakh

Rs. 31,500 plus seven percent of

the turn over exceeding Rs. 6

lakh

Where the turnover of business

exceeds Rs. 12 lakh

Rs. 73,500 plus eight percent of

the turn over exceeding Rs. 12

lakh.

Profession Tax

26.

Licence to be obtained from the Panchayat

Every establishment, which or person who transacts business shall

obtain a licence for the purpose from the Panchayat in the manner as

may be specified by the District Panchayat.

Licence to be

obtained from

the Panchayat

27.

Levy of Professional Tax

(1) If, in the opinion of the Executive Authority, profession tax is or will

be due from any company or establishment or person for any year,

he shall serve a notice on such company or establishment or

person requiring it or him to furnish a return in Form V appended to

these rules, within a period of not less than thirty days. Thereupon it

shall be the duty of such company or establishment or person to

submit a return showing the income derived by it or him during the

year for which profession tax is claimed or for the previous year and

produce any evidence on which the company or establishment or

person may rely in support of the return furnished.

(2) If a return is made as required under sub-rule (1), and if the

Executive Authority is satisfied that it is correct and complete, he

shall levy the profession tax on such company or establishment or

person based on such return.

(3) If no return is made as required under sub-rule (1), or if the

Executive Authority is satisfied that any return so made is incorrect

Levy of

Professional

Tax

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11

or incomplete, the Executive Authority shall, after giving the

company or establishment or person, as the case may be, a

reasonable opportunity for showing cause against the action

proposed, assign to such company or establishment or person the

class in the scale appropriate to the annual income of the company

or establishment or person as estimated by him.

(4) The Executive Authority may, when classifying any company,

establishment, or person under sub-rule (3) do so on general

considerations with reference to the nature and value of the

business transacted, the size and rental value of residential and

business premises, the quantity and value of articles dealt with, the

number of persons employed, the income tax or agricultural income

tax paid, and the return, if any, furnished under sub-rule (1).

28. Service of demand notice

After completion of assessment, the Executive Authority shall serve on

each assesse demand notice as prescribed under rule 8.

Service of

demand notice

29. Request to furnish list of persons liable to pay tax

The Executive Authority may by notice require the owner or occupier of

any building or land and every Secretary, or manager of a hotel,

boarding or lodging house, club or residential chambers to furnish

within a specified time a list in writing containing the names of all

persons occupying such building, land, hotel, boarding or lodging

house, club or residential chambers, and specifying the profession, art,

trade, calling or appointment of every such person and the rent, if any

paid by him and the period of such occupation.

Request to

furnish list of

persons liable

to pay tax

30. Requisition on employers or their representatives to furnish list

The Executive Authority may, by notice require any employer or the

Head of Office, Secretary or Manager or salary or wage paying

authority of government, private or any office, hotel, boarding house or

club or a firm or a company

(a) to furnish within a specified time, a list in Form VI of the

names of all person employed therein with a statement of a

salary or income of such employed persons and

(b) to furnish particulars in regard to any company or

establishment of which or person of whom he is the agent.

Requisition on

employers or

their

representatives

to furnish list

31. Responsibility to deduct professional tax from salary of

employees and pay to the Panchayat

It shall be the duty of every employer, or the head of office or secretary

or manager or private or any other office, hotel, boarding house or any

other establishment to deduct the profession tax from the salary of the

Responsibility

to deduct

professional tax

from salary of

employees and

pay to the

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12

concerned employee and remit to the Executive Authority, either in

cash or by demand draft or cheque, within ten days from the date of

such deduction.

Panchayat

D- OTHER TAXES

32. Lighting and drainage taxes

Lighting tax and drainage tax shall be collected along with the building

tax or as may be decided by the Panchayat.

Lighting and

drainage taxes

33. Theatre tax

Theatre tax at the fixed rate shall be levied from the owner of the

theatre and other place of entertainment mentioned in clause (e) of

sub-section (1) of section 41 of the Regulation,

Theatre tax

34. Fee for sale of goods in markets, melas, fairs and festivals

(1) fee for sale of goods in markets, melas, fairs and festivals shall be

paid to the Panchayat before erection of temporary structures for

the same failing which the amount shall be collected with penalty on

the spot, or as may be decided by the Panchayat.

(2) Among other things, the area in square metre utilized shall be taken

into consideration while fixing the rate of fee.

(3) Without prejudice to the provisions contained in the Lakshadweep

(Land Revenue and Tenancy) Regulation, 1965 and the rules made

thereunder the Collector may with the approval of the Administrator

issue necessary instructions in granting permission to the

organisers by the Panchayat for temporary erections on public

places for conduct of markets, melas, fairs and festivals.

Fee for sale of

goods in

markets, melas,

fairs and

festivals

35. If any doubt or difficulty arises in the implementation of these rules, it

shall be referred to the Administrator whose decision thereon shall be

final.

BY ORDER AND IN THE

NAME OF THE

ADMINISTRATOR

Secretary Panchayats

Sd/-

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13

Form-I

(See Rule 5)

……..…………………………PANCHAYAT

ASSESSMENT BOOK

………………..(Class/category of tax or fee)

Name

&

Addres

s of the

assess

ee

Peri

od

Details

collected

for

assessm

ent

Tax/fe

e

assess

ed

Last

date

for

paym

ent

Fine

for

defa

ult

Date

of

paym

ent

Cumulat

ive

balance

Other

informati

on if any

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14

Form-II

(See Rule 8)

DEMAND NOTICE

Demand No.

………………………Panchayat

Place:

Date:

To

Shri/Smt.

S/o, D/o

Address

You are hereby required to take notice that an amount as specified below is

due from you to this Panchayat:

(a) Nature of tax/fee

(b) Period to which it relates

(c) Details such as building No./occupation etc.

(d) Amount due Rs.

(e) Fine, if any Rs.

(f) Any other details

_____________

Total Rs.

============

(in word……………………………………………………..) only.

You are hereby requested to pay the amount within thirty days from the date

of receipt of this Notice, failing which it shall be recoverable as an arrear of land

revenue as per the provisions of the Regulation and rules thereunder.

(Seal of Panchayat)

Executive Authority

Note: - To be served in duplicate for services and return.

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15

FORM-III

(SEE RULE 18)

--------------------PANCHAYAT

ASSESSMENT BOOK OF BUILDING TAX

Details of building

Name

&

addres

s

Sy.No.

Panchay

at

building

No.

Area of

the

building/

nature of

construct

ion,

furnishin

g etc.

Self

occupie

d or

rent/co

mmerci

al

Annual

rental

Rs.

Tax

assesse

d during

the

period

Last Date

for

payment

Fine for

default

Date of

payment

Cumula

tive

balance

Other

inform

a-tion

if any

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

16

Form IV

[See Rule 23 (2)]

ASSESSMENT BOOK OF PROFESSION TAX

Name

and

address

of

assess

ee

Nature

of

occupation

(trade/professi

on/

calling

including

business

&

shop

owner/

employees)

Period of

assessme

nt

Salaried

income/

other

income

for

the

purpose

of

assessme

nt

Other

details

collected/

used

for

assessme

nt

Professi

on

tax

assesse

d

Last

date

for

payme

nt

Fine

for

defau

lt

Date of

payme

nt

Cumulati

ve

balance

Other

informati

on if any

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

17

Form-V

[See Rule 27 (1)]

PROFESSION TAX RETURN FOR THE YEAR …………………….

1.

Name

and

address

of

the

company

establishment or person

2.

Description of business, profession, trade, calling

or appointment

3.

Income tax has been assessed, the profit and

gains ie., income on which income tax is

assessed.

4.

If the profits and gains are not ascertainable or

income tax has not been assessed for the year,

(i) the turnover of the business transacted

within the Panchayat area during the year;

or

(ii) where such turnover is not ascertainable,

the turnover of the business during the

previous year.

I, …………………………………………………do hereby declare and certify that the

information furnished above is true and correct to the best of my knowledge, belief

and as revealed from records.

Place

Signature of the Assesses

Date

Name

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

18

Form VI

(See Rule 30)

Statement showing the details of employees and their income particulars for the half

year from

………….to………./…………..to …………………….

Sl.No.

Name

&

Designation

Total

salary

income

Period of

service in

the District

Panchayat

area

Amount of

profession

tax

deducted

at source

Mode

of

remittance

with

details of

amount,

Cheque /

DD No.

Date, etc

Remarks

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

19

भारतसरकार/ GOVERNMENT OFINDIA

लƗȪीपप्रशासन/ LAKSHADWEEP ADMINISTRATION

पंचायतिवभाग/ DEPARTMENT OF PANCHAYATS

कवरिȅ/ KAVARATTI – 682555

Dated: …………….

NOTIFICATION

F.No. 2/4/2023-DOP

In exercise of the powers conferred under section 130 of the Lakshadweep

Panchayats Regulation, 2022, the Administrator, U.T. of Lakshadweep hereby makes

and notifies the following rules namely: -

CHAPTER I

1.

Short title and commencement

(1) These rules may be called “The Lakshadweep Panchayats

Business Rules, 2023”.

(2) These rules shall come in to force with effect from the date of

publication in Official Gazette.

Short title

and

commenc

ement

2.

Definitions

(1) In these rules, unless the context otherwise requires.

(a) “Form” means a form appended to these rules;

(b) “Order” means the order published in the official Gazette;

(c) “Deputy Collector” means a Deputy Collector under the

Administration and includes a Block Development Officer

and Authorized Officer in the islands; and

Definition

s

27.09.2023

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

20

(d) “Presiding Officer” means the Sarpanch or the Upa-

Sarpanch of Gram Panchayat, President or the Vice

President of District Panchayat or any other member

authorized by the Sarpanch or President or any other officer

in the island authorized by the Administrator to preside over

a Panchayat meeting;

(2) All words except those defined under sub rule (1) shall have the

same meanings as are respectively assigned to them in the

Regulation.

CHAPTER II

SITTING OF THE GRAMSABHA

3.

Meeting of Gram Sabha

(1) The meetings of the Gram Sabha shall be held in the location

specified by the Sarpanch, preferably within the Gram Sabha

area.

(2) Except as otherwise provided in the Regulation or these rules, the

Sarpanch or in his absence the Upa-Sarpanch shall convene

meeting of Gram Sabha and shall fix the date, time, and exact

place of the meeting. The Sarpanch or in his absence the Upa-

Sarpanch or in the absence of both any person chosen by Gram

Sabha shall preside over the meetings of Gram Sabha.

(3) The notice of the meeting shall-

(a) contain the date, time, and exact place of the meeting and

(b) be published by-

(i) affixing on the notice board of the Panchayat and at

conspicuous places in the Gram Sabha area;

(ii) public announcement in the Gram Sabha area; and

(iii) any other manner as directed by the Sarpanch or

Administrator.

Meeting

of Gram

Sabha

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

21

4.

Extraordinary meetings

In case of failure of Sarpanch to convene an extraordinary meeting as

required under provision of sub-section (1) of section 8, the

Panchayat Secretary shall convene the meeting as required under

second proviso to sub-section (1) of section 8.

Extraordi

nary

meetings

5.

Periodicity of meetings

Periodicity of Gram sabha meetings shall be regulated as per

provision in sub-section (1) of section 8 in the regulation

Periodicit

y of

meetings

6.

Nature of business to be stated in the notice

A notice of a meeting of Gram Sabha shall, inter-alia, state the nature

of the business to be transacted at the meeting.

Nature of

business

to be

stated in

the notice

7.

Procedure at the meetings of Gram Sabha

(1) Subject to the provisions of section 9, the following procedure

shall be followed at the meeting of the Gram Sabha: -

(a) a brief draft proceeding of the last meeting shall be read and

confirmed and then signed by Sarpanch or Upa-Sarpanch

as the case may be and the Panchayat Secretary;

(b) the copies of circulars and orders relating to Gram Sabha

received from the Administrator and Director of Panchayat

shall be translated into Malayalam or Mahl and read out in

the meeting;

(c) the details of development work done and proposed to be

done in the Gram Sabha area shall be presented in the

meeting;

(d) the list of beneficiaries selected by the Panchayat under

various

schemes

of

assistance

from

Panchayat,

Administration,

Government

of

India,

or

any

other

organization shall be presented in the meeting.

(e) the matters as required under sub-section (1) of section 9

shall be presented in the meeting for approval.

(f) answer to questions, if any, required to be given under

these rules, shall be taken up and answered.

(g) any other item with the approval of the Sarpanch or Upa-

Sarpanch, as the case may be.

Procedur

e at the

meetings

of Gram

Sabha

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

22

(2) The Gram Sabha shall make recommendations and suggestions

to the Gram Panchayat in respect of matter specified under sub-

section (2) of section 9 of the regulation.

(3) The Gram Sabha shall perform the functions specified in section

10 of the regulation.

(4) Appointment of Supervisory committees

(i) The Gram Sabha shall constitute the supervisory committees

as specified in section 11 of the regulation.

(ii) The election of members to the supervisory committee under

section 11 shall be made by suggesting name of one person

by a member and seconded by another member, if the

names of persons so suggested and seconded exceed the

number of members required to constitute the committee,

the required number of members shall be elected from

amongst the persons so suggested and seconded in

accordance with the system of proportional representation

by means of the single transferable vote.

(iii)No fee or allowances shall be payable for attending the

meetings of a Committee

(5) Appointment of the Convenor

(i) The Sarpanch shall nominate one of the members of the

committee to be the Convenor of the committee.

(ii) If the Convenor is for any reason unable to act, the Sarpanch

may nominate another convenor in his place.

(iii)If the Convenor is absent from any sitting, the committee

shall choose another member to act as Convenor for that

sitting.

(6) Sitting of Committee

The sittings of the Committee shall be held on such dates

and such hours as the Convenor of the Committee may fix.

(7) Sittings of Committee in private

The sittings of the committee shall be held in private. All the

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

23

persons other than the members of the committee shall withdraw

whenever the committee is deliberating.

(8) Power to send for persons, papers and records

If a committee requires presence of some persons or papers or

records which are under the direct control of the Gram Panchayat

for examination or consideration thereof in connection with

business of the committee, it shall make a request to the

Sarpanch to that effect. The Sarpanch shall make available the

presence of persons and papers through the Panchayat

Secretary.

(9) Report of Committee

The report of the committee shall be signed by its members and it

shall be submitted to the Sarpanch by its Convenor or in his

absence by any member of the committee, as authorized by the

Convenor. Any member of a committee shall have the freedom

to append his/her own opinion which is not in conformity with the

majority opinion.

(10) Power of Sarpanch to give directions

(i) The Sarpanch may from time to time issue such directions to

the Convenor of the Committee that he may consider

necessary for regulating its procedure.

(ii) If any doubt arises on any matter regarding procedure or

otherwise the Convenor may refer the same to the

Sarpanch whose decision thereon shall be final.

(11) Prorogation

Any business pending before the Committee shall not lapse for

the reason only of the prorogation of the Gram Panchayat and

the committee shall continue to function notwithstanding such

prorogation.

(12) Expiration of committee and its report

(i) A committee which is unable to complete its work before the

expiration of its term or before the dissolution of the Gram

Panchayat may report to the Panchayat Secretary that the

committee has not been able to complete its work.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

24

(ii) Any preliminary report, memorandum or note that the

committee may have prepared, shall be made available to

the new committee.

8.

Brief proceedings to be kept in Malayalam or Mahl and English

A Gram Sabha shall keepproceedingsanda brief record of its meeting

and proceedings in Form 1in Malayalam or Mahl and in English.

A copy of brief record of the meetings and proceedings so recorded

shall be forwarded to the Director of Panchayats

9.

Questions or resolutions or propositions before the Gram Sabha

(1) Questions, Resolutions, and propositions pertaining to the Gram

Sabha alone will be discussed in the meeting of the Gram Sabha.

The Sarpanch or the Upa-Sarpanch, as the case may be, may

disallow the moving or discussion of any resolutions or

proposition before the Gram Sabha which he considers to be

beyond the scope or function of the Gram Sabha, and in so doing

he shall record his reasons in writing

(2) The questions, resolutions, or propositions, if not disallowed under

sub rule (1), shall be discussed and passed or rejected by a

majority of votes.

(3) The resolutions or propositions passed by the Gram Sabha which

have financial implications shall be further discussed in the next

meeting of the Gram Panchayat to be convened immediately

after the Gram Sabha meeting.

Question

s or

resolution

s or

propositio

ns before

the Gram

Sabha

CHAPTER III

SITTING OF THE GRAM PANCHAYAT

10.

Meeting of Gram Panchayat

(1) The meetings of Gram Panchayat shall ordinarily be held in the

island, where the office of the Panchayat is located.

(2) Except as otherwise provided in the Regulation or these rules,

theSarpanch or in his absence Upa-Sarpanch shall convene

meetings of the Gram Panchayat and shall fix the date, time, and

exact place of the meeting.

Meeting

of Gram

Panchay

at

11.

Special meetings

The Sarpanch or in his absence Upa-Sarpanch may at any time and

Special

meetings

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

25

shall on a written requisition signed by not less than one-third of the

members within fifteen days from the receipt of such requisition,

convene a special meeting of the Gram Panchayat.

Provided that where the Sarpanch or upa-sarpanch fails to convene

the meetings under this section, the Panchayat Secretary shall

convene such meetings within a period of thirty days.

12. Notice of no confidence motion

(1) A written notice of intention to move a motion of no confidence

under section 23 of Lakshadweep Panchayat Regulation, 2022

shall be necessary. It shall state the reasons for moving the

motion and shall be delivered in person by member of the Gram

Panchayat.

(2) On receipt of the notice of no confidence motion, the Sarpanch or

Upa-Sarpanch, as the case may be, shall convene a meeting of

the Panchayat to consider the notice of no confidence motion

within fifteen days after issue of the notice for the meeting;

Provided that the notice of the meeting shall be issued within ten

days of the receipt of the notice of no confidence motion;

Provided further that no such notice shall be given before six

months of assumption of office by the Sarpanch or Upa-Sarpanch

(3) Subject to the provisions under sub section (2) of Section 23, the

Sarpanch or the Upa-Sarpanch as the case may be, shall readout

the notice received under sub-section (1). He shall then allow the

motion to be moved and discussed. Upon the conclusion of the

debate, the motion shall be put to vote.

(4) The Sarpanch or the Upa-Sarpanch, as the case may be, shall

declare the result of the voting. The motion shall be deemed to

have been carried only when it has been passed by a majority as

prescribed under section 23(3).

(5) If the motion of No Confidence is carried out, the Gram Panchayat

shall recommend to the Gram Sabha the removal of Sarpanch or

the Upa-Sarpanch, as the case may be from his office.

(6) On receipt of the recommendation, under sub rule (5), the

procedures laid down in sub-section (4) to (7) of section 23 of the

regulation shall be followed by the Gram Sabha.

Notice of

no

confidenc

e motion

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

26

(7) The proceedings of the meetings of the Gram Panchayat and

Gram Sabha shall be got recorded. A copy of the proceedings

together with a copy of the motion and the result of voting shall

be sent to the Director of Panchayats.

13.

Quorum for a meeting

The quorum for a meeting of Gram Panchayat shall be not less than

one-third of the total number of the members of the Gram Panchayat.

Quorum

for a

meeting

14.

Periodicity of meetings

Meetings of Gram Panchayat shall be held in such a manner that the

intervening period between two consecutive sessions shall not be

more than thirty calendar days.

Periodicit

y of

meetings

15.

Meeting to be notified

(1) A notice to attend the meeting of the Gram Panchayat shall state

the date, time and place of the meeting.

(2) Notice of meeting under sub rule (1) shall be sent to each member

through a messenger at least ten days before the meeting and

shall also be displayed at conspicuous places within the

jurisdiction of the Panchayat.

Meeting

to be

notified

16.

Nature of business to be stated in notice

A notice of a meeting of Gram Panchayat shall, inter alia, state the

nature of business to be transacted at the meeting.

Nature of

business

to be

stated in

notice

17.

Agenda for the meetings of Panchayat

(1) The agenda of the business to be transacted at the meeting of the

Gram Panchayat shall be given to members of the Gram

Panchayat on the previous day of the date of commencement of

the session.

(2)The agenda for the meeting of the Gram Panchayat shall be

prepared by the Panchayat Secretary with the approval of the

Sarpanch.

(3) Agenda for the meeting shall include the following: -

(a) the draft proceedings of the previous session shall be read

and confirmed at the beginning of each meeting and then

signed by the Sarpanch or the Up-Sarpanch, as the case

may be.

Agenda

for the

meetings

of

Panchay

at

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

27

(b) consideration and adoption of statement of the income and

expenditure the previous quarter;

(c) report of progress of every work and activity undertaken by

thePanchayat.

(d) report of details of enforcement of the powers conferred on

thePanchayat under Acts of Parliament Regulations

pertaining to the Union Territory of Lakshadweep, Rules,

Byelaws etc.

(e) statement of tax collected, remission given with reason and

failure for tax collection which pertains to the previous

quarter.

(f) budgetary proposals i.e., Revised Estimates for the financial

year ending of 31st March and Budget Estimate for the next

financial year commencing on 1st April which shall be

placed, considered, and adopted before 31st March.

(g) answers to questions, if any.

(h) copies of circulars and orders pertaining to Panchayat

activities received from Administrator which shall be placed

in English, Malayalam and Mahl.

(i) audited statement of accounts of the previous financial year

as and when received which shall be considered and

adopted as soon as it is received.

(j) other business, if any.

(2) The following matters shall be presented in the meeting and

passed by a simple majority of the members present and voting: -

(a) the list of beneficiaries to be selected by the Panchayat

under

various

schemes

of

the

Panchayat,

Central

Government, Schemes transferred to the Panchayat by the

Administration and of any other organisation;

(b) all works, activities, and programmes to be taken up by the

Panchayat including those under Grant-in-Aid or financial

assistance from any other sources; and

(c) all expenditure proposals over and above two lakh rupees.

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

28

18.

Proceedings to be kept in Malayalam or Mahl and English

A Gram Panchayat shall keepa brief record of its meetings and

proceedings in Form-2in Malayalam or Mahl and English.

Proceedi

ngs to be

kept in

Malayala

m or

Mahl and

English

19.

Notice of question or resolution

Any member of the Gram Panchayat who desires to bring forward any

resolution or wishes to ask any question at any meeting of the

Panchayat shall give notice of his intention to do so atleast five days

before the meeting;

Provided that the Sarpanch or Upa-Sarpanch, as the case may be,

may, in his discretion permit the discussion of a resolution or

transaction of any business for which no previous notice has been

given, if it is, in his opinion, of an emergent nature calling for

immediate discussion.

Notice of

question

or

resolution

20.

Resolutions or proposition before Gram Panchayat

(1) The Sarpanch or the Upa-Sarpanch, as the case may be, may

disallow the moving or discussion of any resolution or proposition

before the Panchayat which he considers it to be beyond the

scope of function of the Gram Panchayat, as the case may be,

and in so doing, he shall record his reasons in writing.

(2) The resolutions or propositions if not disallowed under sub rule (1)

shall be discussed and passed or rejected by a majority of votes.

In case of equality of votes, the Sarpanch or Upa-Sarpanch, as

the case may be, shall have a casting vote.

(3) Where the Sarpanch or Executive Officer considers that any

resolution or proposition passed under sub rule (2) has not been

legally passed or is in excess of the powers conferred by the

Regulation or these rules, or that if carried out it is likely to

endanger human life or health or the public safety, as the case

may be, he shall refer such resolution or proposition to the

Director of Panchayats.

(4) The resolution or proposition referred to him under sub-rule (3)

shall be considered by the Director of Panchayats and if in his

opinion the resolution or proposition so passed by the Panchayat

has not been legally passed or is in excess of the powers

Resolutio

ns or

propositio

n before

Gram

Panchay

at

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

29

conferred by the Regulation or these rules, or that if carried out it

is likely to endanger human life or health or the public safety, he

shall order the Sarpanch to expunge such resolution or

proposition.

21.

Nature of question to be asked

Subject to provisions under the Regulation, questions to be asked by

a member shall pertain to subjects allotted to a Gram Panchayat only

Nature of

question

to be

asked

22.

Disallowing of a question

The Sarpanch or Upa-Sarpanch, as the case may be, may disallow

any question which does not conform to the provisions of rule 21.

Disallowi

ng of a

question

23.

Treatment of questions on receipt

On receipt of the questions, the Panchayat Secretary shall serially

number them in the order of their date of receipt and shall place them

before the Sarpanch.

Treatmen

t of

questions

on receipt

24.

Answering of questions

The Sarpanch or the Upa-Sarpanch, as the case may be, shall

answer the questions allowed.

Answerin

g of

questions

25.

Expunction and withdrawal of a question

(1) A member putting a question may withdraw the same at any time

before the answer is read at the meeting and in any such case

the question shall be expunged from the records of the meeting,

(2) Where any remark made by any member while participating in the

proceedings in a meeting is disallowed by the Presiding Officer, it

shall be expunged from the records of the meeting.

Expunctio

n and

withdraw

al of a

question

26.

Question by proxy

If the member who has given due notice of any question has not

withdrawn it before the meeting is held and is also not present at the

meeting, the Sarpanch or Upa-Sarpanch, as the case may be, may

allow the question to be put by any other member present and the

answer to the same be read.

Question

by proxy

27.

Rules to be observed by members

While the Gram Panchayat is in a sitting, a member,

Rules to

be

observed

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

30

(i) shall not read any book, newspaper or letter except in

connection with the business of the Panchayat;

(ii) shall not interrupt any member while speaking by disorderly

expression or noise or in any other disorderly manner;

(iii) shall bow to the Chair while entering or leaving the House and

when taking or leaving his seat;

(iv) shall not pass between the Chair and a Member who is

speaking;

(v) shall not leave when the Presiding Officer is addressing;

(vi) shall always address the Chair;

(vii) shall keep to his usual seat while addressing;

(viii) shall maintain silence when not speaking;

(ix) shall not interrupt or obstruct proceedings and shall avoid

making running commentaries when speeches are being

made;

by

members

28. Member’s right to speak

When a member rises to speak, his name shall be called by the

Presiding Officer. If more members than one rise at a time the

member whose name is so called shall be entitled to speak.

Member’s

right to

speak

29. Members to rise while speaking

A member desiring to make any observation on any matter before the

House shall rise and address the Chair from his place:

Provided that a member disabled by sickness or infirmity may be

permitted to speak while sitting.

Members

to rise

while

speaking

30. Procedure when Presiding Officer rises

Whenever the Presiding Officer rises, he shall be heard in silence and

any member who is then speaking or offering to speak shall

immediately sit down.

Procedur

e when

Presiding

Officer

rises

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

31

31.

Maintenance of order

The Presiding Officer shall preserve order and shall have all powers

necessary for the purpose of enforcing his decision.

Maintena

nce of

order

32.

Custody of Papers

(i) The Panchayat Secretary shall have custody of all records,

documents and papers belonging to the Gram Panchayat or

any of its committee and shall not permit any such records,

documents, or paper to be taken without the permission of the

Sarpanch.

(ii) All the correspondence made by the Panchayat should be

under the signature of the Panchayat Secretary after obtaining

approval of the Sarpanch or Upa-Sarpanch, as the case may

be. All the correspondence received in the Panchayat, unless

orders are issued otherwise by the Administrator or an

authority under the Administration, shall be put up to the

Sarpanch for perusal before processing in file and the files

should be invariably put up to the Sarpanch or Upa Sarpanch.

Custody

of Papers

33.

Admission of strangers

The admission of strangers during the meeting of the Gram

Panchayat shall be regulated in accordance with the orders made by

the Sarpanch.

Admissio

n of

strangers

34.

Power to order withdrawal of strangers

The Sarpanch may, whenever he thinks fit, order withdrawal of the

strangers from the House.

Power to

order

withdraw

al of

strangers

35.

Duties of the Sarpanch of Gram Panchayat

Without prejudice to the provisions in the Regulation and unless

prevented by reasonable cause, it shall be the duty of the President;

(a) (i) to convene and preside at all meetings of the District

Duties of

the

Sarpanch

of Gram

Panchay

at

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

32

Panchayat;

(ii) to guide and direct the transaction of business at the

meetings and ensure orderly conduct of the meeting.

(b) have access to the records of the Panchayat;

(c) to supervise and manage the establishment maintained by the

District Panchayat;

(d) to keep a watch over the financial and executive administration

of the Panchayat and submit to the Panchayat all questions

connected therewith which appear to him to require its orders

(e) exercise administrative supervision over the Chief Executive

Officer for securing implementation of resolution or decision of

the Panchayat or of any committee thereof;

(f) to arrange for the maintenance of forms and registers as

specified either under these rules or separate rules or by

executive orders of Administrator and be responsible for all

correspondence on behalf of the District Panchayat;

(g) to arrange for the execution of various items of work and be

responsible for the maintenance and upkeep of the property of

the District Panchayat;

(h) to make arrangement for the assessment and collection of

taxes, rates and fees imposed by the District Panchayat;

(i) to file civil suit and launch prosecution on behalf of the

Panchayat; and

(j) to perform such other duties as are required of or imposed on

him by or under the Regulation and these rules.

36.

Special powers of the Sarpanch

In the case of any emergency and under intimation to the Deputy

Collector/Block Development Officer, the Sarpanch may undertake

any item of work with which the Gram Panchayat is concerned,

without obtaining the prior sanction of the Gram Panchayat;

Provided that such action shall be placed before the Panchayat at its

next meeting.

Special

powers of

the

Sarpanch

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

33

37.

Delegation of powers

Without prejudice to the provisions of the Regulation, the Sarpanch

may delegate any of his powers to the Upa- Sarpanch or the

Panchayat Secretary subject to such conditions as he may think fit to

impose.

Delegatio

n of

powers

38.

Village Volunteer Force

(1) The members of the Village Volunteer Force organised as per

section 35 of regulation shall perform honorary duties.

(2) The Gram Panchayat may give a distinct identity, subject to

availability of funds, to the members by providing a uniform,

badge, certificate of recognition etc.

Village

Volunteer

Force

39.

Information of absence from duty

A Sarpanch or Upa-Sarpanch intending to absent himself from his

duty for any reason for a period exceeding fifteen days, shall inform

the Deputy Collector or Block Development Officer, as the case may

be, in writing of such intention together with the date from which he

wishes to be absent and the date on which he is likely to return to

taken up his duty.

Informati

on of

absence

from duty

CHAPTER IV

SITTINGS OF THE DISTRICTPANCHAYAT

40.

Meetings of District Panchayat

(1) The meetings of District Panchayat shall ordinarily be held in the

island where the office of the District Panchayat is located.

(2) Except as otherwise provided in the Regulation or these rules, the

President or in his absence of the Vice President shall convene

meeting of the District Panchayat and shall fix the date, time, and

exact place of the meeting.

Meetings

of District

Panchay

at

41.

Special meetings

The President or in his absence the Vice President of District

Panchayat, shall, upon a written requisition signed by not less than

one third of the members convene a special meeting of the

Panchayat within fifteen days from the receipt of such requisition.

Provided that where the President or Vice President fails to convene

Special

meetings

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34

the meetings under this section, the Chief Executive Officer shall

convene such meetings within a period of thirty days.

42. Notice of the no confidence motion

(1) A written notice of intention to move a motion of no confidence

under Section 73 of Lakshadweep Panchayat Regulation, 2022

shall be necessary. It shall state the reasons for moving the

motion and shall be delivered in person by a member of the

District Panchayat who is one among the one third of elected

members moving the motion.

Provided that no such notice shall be given before six months of

assumption of office by the President or Vice President, as the

case may be.

(2) On receipt of the notice of no confidence, the President or the

Vice President, as the case may be, shall convene a meeting of

the District Panchayat within fifteen days from the date of receipt

of such a notice.

(3) Subject to the provisions under Section 73, the President or the

Vice President as the case may be, shall readout the notice

received under sub rule (1). He shall then allow the motion to be

moved and discussed. Upon the conclusion of the debate, the

motion shall be put to vote.

(4) The President or the Vice President, as the case may be, shall

declare the result of the voting. The motion shall be deemed to

have been carried only when it has been passed by a majority as

required by sub-section (2) of section 73 of the Regulation.

(5) If the motion is carried out, the President or the Vice President,

as the case may be shall cease to hold Office from the date on

which the motion is carried.

(6) Notwithstanding anything contained in the Regulation and these

rules, the President or the Vice President shall not preside over a

meeting in which motion of no confidence is discussed against

him but he shall have the right to speak or otherwise take part in

the proceedings of such meetings.

(7) The proceedings of the meeting shall be got recorded. A copy of

the proceedings together with a copy of the motion and the result

of voting shall be sent to the Director of Panchayats.

Notice of

the no

confidenc

e motion

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35

43.

Quorum for a meeting

The quorum for a meeting of District Panchayat shall be not less than

one-third of the total number of the members of the District

Panchayat.

Quorum

for a

meeting

44.

Periodicity of meetings

Meeting of the District Panchayat shall be held in such a manner that

the intervening period between two consecutive sessions shall not be

more than ninety days.

Periodicit

y of

meetings

45.

Meeting to be notified

(1) A notice to attend the meeting of the District Panchayat shall state

the date, time and place of the meeting.

(2) Notice of meeting under sub rule (1) shall be sent to each member

atleast twenty days before the meeting and shall also be

communicated by message through the Deputy Collector or Block

Development Officer of the respective island and through means

of electronic communication. A copy of the notice shall also be

displayed at conspicuous place within the jurisdiction of the

District Panchayat.

Meeting

to be

notified

46.

Nature of business to be stated in notice

A notice of a meeting of District Panchayat shall, inter alia, states the

nature of business to be transacted at the meeting.

Nature of

business

to be

stated in

notice

47.

Agenda Papers

(1) The agenda of the business to be transacted at the meeting of the

District Panchayat shall be given to members of the District

Panchayat on the previous day of the date of commencement of

the session.

(2) The agenda for the meeting of the District Panchayat shall be

prepared by the Chief Executive Officer with the approval of the

President.

Agenda

Papers

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36

(3) Agenda for the meeting shall include the following: -

(a) the draft proceedings of the previous session shall be read

and confirmed at the beginning of each meeting and then

signed by the President or the Vice President, as the case

may be.

(b) consideration and adoption of statement of the income and

expenditure the previous quarter;

(c) report of progress of every work and activity undertaken by

the Panchayat.

(d) report of details of enforcement of the powers conferred on

the Panchayat under Acts of Parliament Regulations

pertaining to the Union Territory of Lakshadweep, Rules,

Byelaws etc.

(e) statement of tax collected, remission given with reason and

failure for tax collection which pertains to the previous

quarter.

(f) budgetary proposals i.e., Revised Estimates for the financial

year ending of 31st March and Budget Estimate for the next

financial year commencing on 1st April which shall be

placed, considered, and adopted before 31st March.

(g) answers to questions, if any.

(h) copies of circulars and orders pertaining to Panchayat

activities received from Administrator which shall be placed

in English, Malayalam and Mahl.

(i) audited statement of accounts of the previous financial year

as and when received which shall be considered and

adopted as soon as it is received.

(j) other business, if any.

(4) Any member who wishes to have any subject included in the

agenda shall intimate his intention by notice in writing to the Chief

Executive Officer at least fifteen days before the day of the

meeting and such notice shall contain a gist of the subject which

he wishes to be included. The President shall decide on the

admissibility of the subject and shall disallow any subject stating

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37

the reason therefor in writing if in his opinion it contravenes any of

the provision of the Regulation or the Rules made thereunder.

Provided that the President may, if he is satisfied that there are

sufficient reasons for doing so, relax the period of fifteen days, in

individual case or in general

Explanation: The word ‘Agenda’ does not include questions.

(5) The following matters shall be presented in the meeting and

passed by a simple majority of the members present and voting: -

(a) the list of beneficiaries to be selected by the Panchayat

under various schemes of assistance from the Panchayat,

central

government,

Administration

or

any

other

organisation;

(b) all works, activities, and programmes to be taken up by the

Panchayat including those under Grant-in-Aid or financial

assistance from any other sources; and

(c) all expenditure proposals over and above five lakh rupees.

48.

Order of Business

The Chief Executive Officer shall arrange the business to be taken for

consideration by the District Panchayat in such order as the President

may determine and such order of the business shall not be varied

unless the President is satisfied that there is sufficient ground for such

variation.

Order of

Business

49.

No business not included in the list of business shall be transacted at

any sitting without the permission of the President.

50.

Time for question

Unless the President otherwise directs, after the first day of the sitting

the first thirty minutes of every sitting shall be available for asking and

answering the questions.

Time for

question

51.

Notice of Questions including Short Notice Questions

Notice of

Question

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38

Unless the President otherwise directs, notice of questions shall be

given to the Chief Executive Officer in writing not less than seven

clear days before the commencement of the session of the District

Panchayat.

Provided that the President may permit a question for which such

notice has not been given or the notice given is less than seven clear

days before the commencement of the Session, if he is satisfied that

here are special reasons for doing so.

s

including

Short

Notice

Question

s

52. Number and order of preference of question

(1) Unless the President otherwise directs, not more than three

questions by same member shall be placed on the list of

questions for answer in one session of the District Panchayat.

(2) The order in which questions are to be placed shall be indicated

by the member giving notice and if no such order is indicated the

question shall be placed on the list of Questions in the order in

which notices are received in point of time.

Number

and order

of

preferenc

e of

question

53. Written answers to questions

(1) The Chief Executive Officer shall obtain all the information sought

in such questions, which are within the subjects allotted to the

Panchayat, in writing and make it available to the members:

Provided that the President may allow a discussion on any

question asked and the answer given thereto, if it appears

expedient and necessary for him to do so.

(2) Answer to written questions and supplementary questions shall

be answered by the President or Vice President.

Written

answers

to

questions

54. Condition of admissibility of question

(1) Subject to the provisions under the Regulation, the right to ask a

question is governed by the following conditions: -

(i) it shall not bring in any name or statement not strictly

necessary to make the question intelligible;

(ii) if it contains a statement the member shall make himself

responsible for the accuracy of the statement;

(iii) it

shall

not

contain

arguments,

inferences,

ironical

Condition

of

admissibil

ity of

question

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

39

expressions,

imputations,

epithetical

or

defamatory

statements;

(iv) shall not ask for an expression of opinion or the solution of

an abstract legal question or of hypothetical proposition;

(v) it shall not refer to the character or conduct of any person

except in his official or public capacity;

(vi) it shall not relate to a matter which is not primarily the

concern of the District Panchayat;

(vii) it shall not ask about proceedings of a committee which

have not been placed before the District Panchayat by a

report from the Committee;

(viii) it shall not make or imply a charge of personal character;

(ix) it shall not raise questions of policy too large to be dealt

within the limits of an answer to a question;

(x) it shall not repeat in substance questions already answered

or to which an answer has been refused;

(xi) it shall not ask for information on trivial matters;

(xii) it shall not ordinarily ask for information on matters of

history;

(xiii) it shall not ask for information set forth in accessible

documents or in ordinary works of reference;

(xiv) it shall not raise matters under the control of bodies or

persons not primarily responsible to the Panchayat;

(xv) it shall not relate to a matter with which a member is not

officially connected.

(2) Each question shall not exceed more than fifty words.

(3) A member shall not ask more than one question on one subject

55.

Decision on admissibility of question

The President shall decide whether a question or a part thereof, is

Decision

on

admissibil

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40

admissible and may disallow any question or a part thereof when in

his opinion it is an abuse of the right of questioning or is calculated to

obstruct or prejudicially affect the procedure of the District Panchayat

or is in contravention of the provisions of the Regulation and these

rules.

ity of

question

56.

Withdrawal of question

A member may, by notice given at any time before the answer is

given, withdraw his question.

Withdraw

al of

question

57.

Appointment of Committees

(1) The Committees constituted by the under sub-section (1) of

section 80 shall have proportionate representation of the

members of different Political Parties in the Panchayat.

(2) The election of members to the committees shall be made by

suggesting name of one person by a member and seconded by

another member.If the names of persons so suggested and

seconded exceed the number of members required to constitute

the committee, the required number of members shall be elected

from amongst the persons so suggested and seconded in

accordance with the system of proportional representation by

means of the single transferable vote.

(3) The term of office of the Committee shall not be exceeding three

months, within which it shall submit its report.

(4). Appointment of the Convenor

(1) The President may nominate one of the members of the

committee to be the convenor of the committee.

(2) If the Convenor is for any reason unable to act, the President

may nominate another convenor in his place.

(3) If the Convenor is absent from any sitting, the committee

shall choose another member to act as Convenor for that

sitting.

(5). Sitting of Committee: - The sittings of the Committee shall be held

on such dates and such hours as the Convenor of the Committee

may fix.

Appointm

ent of

Committe

es

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41

(6). Sittings of Committee in private

The sittings of the committee shall be held in private. All the

persons other than the members of the committee shall withdraw

whenever the committee is deliberating.

(7). Power to send for persons, papers, and records

If a committee requires presence of some persons or papers or

records which are under the direct control of the District

Panchayat for examination or consideration thereof in connection

with business of the committee, it shall make a request to the

President to that effect. The President shall make available the

presence of person and papers through the Chief Executive

Officer.

(8). Report of Committee

The report of the committee shall be signed by its members and it

shall be submitted to the President by its Convenor or in his

absence by any member of the committee, as authorized by the

Convenor. Any member of a committee shall have the freedom

to append his/her own opinion which is not in conformity with the

majority opinion.

(9). Power of President to give directions

(1) The President may from time to time issue such directions to

the Convenor of the Committee he may consider necessary

for regulating its procedure.

(2) If any doubt arises on any matter regarding procedure or

otherwise, the Convenor may refer the same to the

President whose decision thereon shall be final.

(10). Prorogation

Any business pending before the committee shall not lapse for

the reason only of the prorogation of the District Panchayat and

the committee shall continue to function notwithstanding such

prorogation.

(11).Expiration of committee and its report

(1) A committee which is unable to complete its work before the

THE LAKSHADWEEP GAZETTE EXTRAORDINARY

42

expiration of its term or before the dissolution of the District

Panchayat may report to the Chief Executive Officer that the

committee has not been able to complete its work.

(2)Any preliminary report, memorandum or note that the

committee may have prepared, shall be made available to

the new committee.

58.

Rules to be observed by members

While the District Panchayat is sitting, a member: -

(i) shall not read any book, newspaper, or letter except in

connection with the business of the Panchayat;

(ii) shall not interrupt any member while speaking by disorderly

expression or noise or in any other disorderly manner;

(iii) shall bow to the chair while entering or leaving the House

and when taking leaving his seat;

(iv) shall not pass between the Chair and a Member who is

speaking;

(v) shall not leave when the Presiding Officer is addressing;

(vi) shall always address the Chair;

(vii) shall keep to his usual seat while addressing;

(viii) shall maintain silence when not speaking;

(ix) shall not interrupt or obstruct proceedings and shall avoid

making running commentaries when speeches are being

made;

Rules to

be

observed

by

members

59.

Member’s right to speak

When a member rises to speak his name shall be called by the

Presiding Officer.If more members than one rise at a time the

member whose name is so called shall be entitled to speak.

Member’s

right to

speak

60.

Member to rise while speaking

Member

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43

A member desiring to make any observation on any matter before the

House shall rise and address the Chair from his place:

Provided that a member disabled by sickness or infirmity may be

permitted to speak while sitting.

to rise

while

speaking

61.

Procedure when Presiding Officer rises

Whenever the Presiding Officer rises, he shall be heard in silence and

any member who is then speaking or offering to speak shall

immediately sit down.

Procedur

e when

Presiding

Officer

rises

62.

Maintenance of order

The Presiding Officer shall preserve order and shall have all powers

necessary for the purpose of enforcing his decision.

Maintena

nce of

order

63.

Expunction of remarks and withdrawal of questions

(1) Any member may withdraw his question at any time before the

answer is read in the meeting and in any such case the question

shall be expunged from the records of the meeting.

(2)Where any remark made by any member while participating in the

proceedings in a meeting is disallowed by the Presiding Officer, it

shall be expunged from the records of the meeting.

Expunctio

n of

remarks

and

withdraw

al of

questions

64.

Report of Proceedings

(1) The Chief Executive Officer shall cause to be prepared in Form 2

a brief record of the proceedings of the meeting in Malayalam or

Mahal and in English as may be decided by District Panchayat

and shall as soon as practicable, supply copy, thereof to all

concerned. The proceedings so prepared shall be placed and

confirmed in the next meeting.

(2) Where the President or Chief Executive Officer considers that

any resolution or proposition passed under sub rule (2) has not

been legally passed or is in excess of the powers conferred by

the regulation or these rules, or that if carried out it is likely to

endanger human life or health or the public safety, as the case

may be he shall refer such resolution or proposition to the

Director of Panchayats

Report of

Proceedi

ngs

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44

(3) The resolution or proposition referred to him under sub-rule (2)

shall be considered by the Director of Panchayats and if in his

opinion the resolution or proposition so passed by the Panchayat

has not been legally passed or is in excess of the powers

conferred by the Regulation or these rules, or that if carried out it

is likely to endanger human life or health or the public safety, the

Director of Panchayats with the

approval of Secretary

Panchayats shall order the President to expunge such resolution

or proposition.

(4) The Administrator or Director of Panchayats may call for and

examine the record of the proceedings of a Panchayat for the

purpose of satisfying himself as to the legality or propriety of any

order passed or decision taken and may stay, revise or modify

the order or decision in such manner as he may deem fit.

65.

Custody of Papers

(i) The Chief Executive Officer shall have custody of all

records, documents and papers belonging to the District

Panchayat or any of its committees and shall not permit any

such records, documents or paper to be taken without the

permission of the President.

(ii) All the correspondence made by the Panchayat should be

under the signature of the Chief Executive Officer after

obtaining approval of the President or Vice President, as the

case may be. All the correspondence received in the

Panchayat, unless orders are issued otherwise by the

Administrator or an authority under the Administration, shall

be put up to the President or Vice President, as the case

may be, for perusal before processing in file and the files

should be invariably put up to the President or Vice

President.

Custody

of Papers

66.

Admission of strangers

The admission of strangers during the meeting of the District

Panchayat shall be regulated in accordance with the orders made by

the President.

Admissio

n of

strangers

67.

Power to order withdrawal of strangers

The President may, whenever he thinks fit, order withdrawal of the

Power to

order

withdraw

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45

strangers from the House.

al of

strangers

68. (1)

Duties of the President and Vice President

Without prejudice to the provisions in the Regulation and unless

prevented by reasonable cause, it shall be the duty of the

President;

(a) (i) to convene and preside at all meetings of the District

Panchayat;

(ii) to guide and direct the transaction of business at the

meetings and ensure orderly conduct of the meeting.

(b) have access to the records of the Panchayat;

(c) to supervise and manage the establishment maintained by

the District Panchayat;

(d) watch over the financial and executive administration of the

Panchayat and submit to the Panchayat all questions

connected therewith which appear to him to require its

orders

(e) exercise administrative supervision over the Chief Executive

Officer for securing implementation of resolution or decision

of the Panchayat or of any committee thereof;

(f) to arrange for the maintenance of forms and registers as

specified either under these rules or separate rules or by

executive orders of Administrator and be responsible for all

correspondence on behalf of the District Panchayat;

(g) to arrange for the execution of various items of work and be

responsible for the maintenance and upkeep of the property

of the District Panchayat;

(h) to make arrangement for the assessment and collection of

taxes, rates and fees imposed by the District Panchayat;

(i)to file civil suit and launch prosecution on behalf of the

Panchayat; and

(j) to perform such other duties as are required of or imposed

on him by or under the Regulation and these rules.

Duties of

the

President

and Vice

President

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46

(2) The Vice President shall –

(a) exercise the powers and perform the duties of the President

when he is absent, on leave or incapacitated from

functioning or when the office of the President falls vacant;

and

(b) in the absence of President or when the office of the

President falls vacant, preside over the meetings of the

District Panchayat

69

Special powers of the President

In the case of any emergency and under intimation to the Director

Panchayat, the President may undertake any item of work with which

the District Panchayat is concerned, without obtaining the prior

sanction of the District Panchayat.

Provided that such action shall be placed before the District

Panchayat at its next meeting.

Special

powers of

the

President

70.

Information of absence from duty

A President or Vice-President intending to absent himself from his

duty for any reason for a period exceeding fifteen days, shall inform

the District Collector in writing of such intention together with the date

from which he wishes to be absent and the date on which he is likely

to return to taken up his duty.

Informati

on of

absence

from duty

71.

Delegation of Powers

Without prejudice to the provisions of the Regulation, the President

may delegate any of his powers to the Vice President or the Chief

Executive Officer subject to such conditions as he may think fit to

impose.

Delegatio

n of

Powers

By Order and in the name of the

Administrator

Secretary Panchayat

Sd/-

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47

Business Rules

FORM 1

(See Rule 8)

FORM OF PROCEEDINGS OF GRAM SABHA

1. Date

:

2. Total number of Members of the Gram Sabha

:

3. Total number of Members present in the meeting

:

4. Resolutions

:

a) No

:

b) Resolution moved by

:

c) Text of Resolution

:

5. Other business, if any, transacted in the meeting

:

Note: Sarpanch or Upa-Sarpanch, as the case may be, and the Panchayat

Secretarywill sign at the end of the proceedings.

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48

Business Rules

Form 2

(See Rule 18&64)

FORM OF PROCEEDINGS

1.

Date

:

2.

Name of members present and their signature :

3.

Resolution (a) No

:

(b) Moved by

:

(c) Text of Resolution

:

4. Other transactions, if any

:

Note: Panchayat Secretary and the Sarpanch of the Gram Panchayat, or Chief

Executive Officer and President, as the case may be, will sign at the end of the

proceedings.

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49

LGP.Kvt.K-1371/9-23/50

Sd/-