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SINDH, LOCAL GOVERNMENT (IMPOSITION OF TAXES)) RULES 2001
NOTIFICATION
Karachi dated the 5th December, 2001.
NO: SLGB/CAO/2001/7478. In exercise of the powers conferred under Section 191 sub section 1 of the Sindh Local Government Ordinance, 2001 read with item No.3 of Vth Schedule thereto , the Government of Sindh are pleased to make the following Rules:-
1. Short title and commencement:
(1) These rules may be called the Sindh Local Government (Local Fund Imposition of Taxes) Rules 2001.
(2) They shall come into force at once.
2. Definitions:
In these rules, unless there is anything repugnant in the subject or context.
(a) “Inhabitant” means any person ordinarily residing or carrying a business owning or occupying immovable property in the local area and includes a person who is likely to be affected by a taxation proposal:
(b) “Ordinance” means a Sindh Local Government Ordinance, 2001.
(c) “Report” means the report of the committee or sub-committee prepared under sub-rule (3) of rule -5;
(d) “Section” means the section of the ordinance;;
(e) “Committee” means the committee appointed sub-rule (2) of rule-5
(f) “Taxation Proposal” means a proposal framed by a council for the imposition/ abolition or suspension of tax, or an increase a reduction in rates of tax.
3.Preliminary taxation proposals:
The District Government, TMA and UA as the case may be may at any time review its financial position and in its opinion any imposition or change in the tax structure is called for it shall formulate or cause to be formulated a taxation proposal;
Provided that no taxation proposal shall be formulated in respect of a tax before the expiry of one year since its imposition, reduction, suspension or abolition.
4. Publication of preliminary taxation proposal:
(1) every taxation proposal prepared under rule 3 shall be published along with a notice in daily newspapers for inviting objection and suggestion thereon within 15 days of publication of taxation proposal.
(2) The notice under sub-rule(1).
(i) may specify;
(a) the main features of taxation proposal:
(b) the class of persons or description of property or both affected thereby;
(c) the amount or rate of tax to be imposed and the previous amount or rate if any.
(d) additional income likely to be raised by the imposition of tax or the increase in the tax and purpose for which this additional income is proposed to be spent.
(e) the loss of income likely to be caused by the abolishing or suspension of the tax or reduction in the rate of the tax and the manner in which this shortfall in income is proposed to be made up.
(f) Justification of taxation proposals and
(g) Any other particular considered necessary for the information of the public.
(ii) shall accompany a taxation programme specifying:
(a) the date, which shall not be earlier than 15 days from the publication of the notice, by which objections or suggestions may be made by the inhabitants.
(b) The date by which the final taxation proposal shall be sent to the concerned council.
5. Hearing of objections and suggestions to preliminary taxation proposal;
(1) All objections and suggestions received under rule 4, shall be entered into a registered maintained for the purpose.
(2) The committee of the council shall hear and examine the objections and suggestions under the chairmanship of the convener of the committee.
(3) On the date or dates fixed for the hearing of objections and suggestions, the committee shall hear the same in public and shall afford all possible facilities to the persons making them to present their case.
(4) The committee shall as early as possible after close of hearing of the objections and suggestions, draw up and furnish detailed report to the council.
(5) The report under sub-rule 4 shall specify.
(a) the salient features of the taxation proposals;
(b) the numbers and nature of objections and suggestions received within the specified period;
(c) the manner in which the objection and suggestion were heard.
(d) The findings of the committee in respect of each objection and suggestion heard by it.
(e) The recommendation of the committee with regard to the taxation proposal.
(f) Financial implications involved in such recommendations.
6. Finalization of taxation proposals:
(1) Convener the committee shall present the report to the council in its meeting convened for consideration of the taxation proposal.
(2) The council shall consider the report and for the reasons incorporated in its resolution;
(a) approve it with or without modification; or
(b) drop the taxation proposal;
(c) if the council approves the taxation proposal, with or without modifications, it shall adopt such resolution.
7. Publication of the sanctioned taxation proposal:
Where council has sanctioned the taxation proposal the order of council shall be notified under the seal and signatures of Nazim in the official gazette and such order shall come into force on and from such date as may be specified in the notification
8. The respective Nazim shall with in fifteen days of the publication of the taxation proposal send a copy of the gazette notification to the Government for information.
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