TN Municipal Taxation Appeals Committee (Transaction of Business) Rules, 1988

THE TAMIL NADU MUNICIPAL TAXATION APPEALS COMMITTEE (TRANSACTION OF BUSINESS) RULES, 1988 (GO. Ms. No. 37, M !"#"$%& A'("!"s)*%)"o! %!' +%),* S $$&- D,$%*)(,!), '%),' ./)0 1%! %*-, 1988) SRO A23 (%) 4 88 . n exercise of t!e po"ers conferre# $% clause (iii) of &ection '()A an# &ection (*8 of t!e Tamil Na#u +istrict Municipalities Act, 19'* (Tamil Na#u Act , of 19'*), t!e -o.ernor. of Tamil Na#u !ere$% ma/es t!e follo"in0 rules 1 RULES
1. S0o*) )")&, .T!ese rules ma%$e calle# t!e Tamil Na#u Municipal Taxation Appeals

Committee (Transaction of Business) Rules, 1988.

1. D,5"!")"o!s.6 n t!ese rules unless t!e context ot!er"ise re2uires (a) 3Act3 means t!e Tamil Na#u +istrict Municipalities Act, 19'* (Tamil Na#u Act , of 19'*) 4 ($) 7C0%"*(%!7 means t!e C!airman of t!e Committee 4 (%) 7Co((")),,7 means t!e Taxation Appeals Committee referre# to in &ection '()A

of t!e Act4

TN Municipal Taxation Appeals Committee (Transaction of Business) Rules, 1988

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(') 7Co(("ss"o!,*7 means t!e 5xecuti.e Aut!orit% of t!e Municipalit% 4 (,) 3Meetin03 means t!e meetin0 of t!e Committee 4
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6(f) 7M,(8,*s7 means t!e persons referre# to in clause (1) of &ection '()A of t!e

Act47 (0) 3-o.ernment3 means t!e -o.ernment of Tamil Na#u. 93. Co!:,!"!; o5 (,,)"!;.2 T!e Committee s!all $e con.ene# $% its C!airman an# s!all meet in t!e Municipal 8fficer 96on7 suc! #a%s an# at suc! times as ma% $e calle# $% t!e C!airman in consultation "it! t!e Commissioner7.
<. No)"#, 5o* )0, (,,)"!;.2 No meetin0 s!all $e !el# unless t!e notice of t!e #a%, time an# place of t!e meetin0 are 0i.en at least se.en clear #a%s $efore t!e #a% of t!e meetin0.
.

T!e a0en#a for t!e meetin0 s!all $e prepare# $% Commissioner in consultation "it! C!airman of t!e Committee. T!e C!airman s!all, on a re2uisition in "ritin0 of t!e Commissioner, con.ene t!e meetin0 "it!in 1 .: #a%s of suc! re2uisition.
<. P*,s"',!) o5 )0, (,,)"!;.6 ;6<<<7 T!e meetin0 s!all $e presi#e# o.er $% t!e

=. P*,$%*%)"o! o5 %;,!'%.2

C!airman of t!e Committee. f t!e C!airman is not present at t!e time fixe# for t!e commencement of t!e meetin0, t!e meetin0 s!all $e presi#e# o.er $% a mem$er c!osen for t!e purpose from amon0 t!e mem$ers present.
=. M,,)"!; !o) )o 8, %'>o *!,' . T!e meetin0 s!all not $e a#=ourne# in an%

circumstances unless for "ant of 2uorum.

;. D,#"s"o! o5 )0, Co((")),,.2 All matters comin0 $efore t!e Committee s!all $e

#eci#e# $% a ma=orit% of t!e mem$ers present an# .otin0 at t!e meetin0 4 an# in e.er% case of e2ualit% of .otes, t!e C!airman

>>>>>>>>>>>>>>>>>>>>>>>>>>>>> 1. &u$stitute# $% -.8. Ms. No. (?@, Municipal A#ministration an# Aater &uppl% +epartment, #ate# '1st Bune 1989. '. &u$stitute# $% -.8. Ms. No. ;(;, Municipal A#ministration an# Aater &uppl% +epartment, #ate# 18t! Bune 1989. (. &u$stitute# for 9upon9 $% -.8. Ms. No. '9@, Municipal A#ministration an# Aater &uppl% +epartment, #ate# ';t! No.em$er 199'. ;. T!e sentence 9T!e Committee ma% #eci#e t!e !ours of sittin09 "ere omitte# $% ibid.

TN Municipal Taxation Appeals Committee (Transaction of Business) Rules, 1988

or in !is a$sence, t!e presi#in0 mem$er s!all !a.e an# exercise a secon# or castin0 .ote. 99. ? o* ( 5o* )0, (,,)"!; . T!e 2uorum for t!e meetin0 of t!e committee s!all $e t!ree inclu#in0 C!airman or t!e mem$er presi#in07.
1/. R,#o*'"!; )0, ("! ),s .6 Minutes of t!e procee#in0s at e.er% meetin0 of t!e
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Committee s!all $e #ra"n up an# entere# in a $oo/ to $e /ept for t!at purpose. t s!all $e si0ne# $% t!e C!airman or, in !is a$sence, $% t!e presi#in0 mem$er an# ot!er mem$ers present at t!e meetin0. 91/)A. D"s$os%& o5 %$$,%& $,)")"o! 8- )0, Co((")),, .6 T!e Committee s!all examine t!e le0alit% or ot!er"ise of t!e or#ers passe# $% t!e aut!orit% in t!e li0!t of pro.isions containe# in t!e Act an# t!e Rules ma#e t!ereun#er an# t!e 0ui#elines issue# $% t!e -o.ernment, from time to time. T!e Committee ma% allo", mo#if% or remit t!e appeal to t!e 5xecuti.e Aut!orit% for reconsi#eration7.
11. Go:,*!(,!)@s PoA,* )o #%&& 5o* *,#o*'s %!' $%ss o*',*. T!e -o.ernment ma%, suo mote, or on representation or ot!er"ise, if t!e% consi#er t!at t!e #ecision of t!e Committee in respect of an% appeal #ispose# of $% it, is #etrimental to t!e interests of t!e municipalit% or ot!er"ise not in pu$lic interest, call for an# peruse suc! recor#s as t!e% ma% consi#er necessar% an# eit!er #eci#e not to interfere in t!e matter or pass suc! or#er as foun# necessar% in t!e matter. T!e or#er so passe# $% t!e -o.ernment in t!is $e!alf s!all $e $in#in0 on t!e Committee.
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>>>>>>>>>>>>>>>>>>>>>>>>>>>> 1. Rule 9 su$stitute# $% C8. Ms. No. '9@, Municipal A#ministration an# Aater &uppl% +epartment, #ate# ';t! No.em$er 199'. '. Rule 1*)A inserte# $% -8. Ms. No. 1::, Municipal A#ministration an# Aater &uppl% (5lec) #ate# 18t! Bune 1999.