Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com KARNATAKA MUNICIPALITIES IRRECOVERABLE SUMS (PROCEDURE FOR WRITE OFF) RULES, 1965 CONTENTS 1. Title 2. Definitions 3. Conditions for write off of taxes, etc. 4. Statement of irrecoverable sums to be laid before the Municipal Council. 5. Maximum limits of sum to be written off 6. Details of sums involved, etc., to be given in minutes book 7. Remission of fee chargeable for distress KARNATAKA MUNICIPALITIES IRRECOVERABLE SUMS (PROCEDURE FOR WRITE OFF) RULES, 1965 In exercise of the powers conferred by clause (f) of sub-section (2) of Section 323 of the Kamataka Municipalities Act, 1964 (Karnataka Act 22 of 1964), the Government of Kamataka hereby makes the following rules, the draft of the same having been published as required by sub-section (1) of Section 323 of the said Act in Notification No. PLM 2 MLR 65, dated 2nd June, 1965, published as GSR 545 in Part IV, Section 2-C(i) of the Kamataka Gazette, dated the 10th June, 1965, namely. 1. Title :- These rules may be called the Kamataka Municipalities Irrecoverable Sums (Procedure for Write Off) Rules, 1965. 2. Definitions :- In these rules. (a) "Act" means the Kamataka Municipalities Act, 1964; (b) "Section" means a section of the Act. 3. Conditions for write off of taxes, etc. :- No sum which is due to a Municipal Council on account of any tax or of costs in 1 [recovering any tax or on any other account] shall be written off as irrecoverable unless all measures for effecting its recovery have been taken in accordance with the provisions of the Act and such measures have proved ineffective. 1. Substituted for the words "recovering any tax of or any other account" by GSR 208, dated 20/22-4-1987 4. Statement of irrecoverable sums to be laid before the Municipal Council. :- (1) The Municipal Commissioner or Chief Officer, as the case may be, shall prepare at the end of every quarter, a statement of the arrears of sums due to the Municipal Council on account of any tax, or of costs in recovering any tax or on any other account, and place it before the Municipal Council at its next meeting. (2) The statement to be prepared under sub-rule (1) shall indicate the sum involved and also whether it is due (i) on account of any tax; or (ii) on account of costs in recovering any tax; or (iii) on any other account, and the period for which the sum is due. The measures adopted for effecting recovery and the reasons for non- recovery should also be clearly indicated in the statement. 5. Maximum limits of sum to be written off :- Subject to the provisions of Rule 3, the Municipal Council may write off irrecoverable sums due in any case where the amount does not exceed rupees fifty and where the sum exceeds rupees fifty in any case, me previous sanction of the Commissioner shall be obtained before writing off the sum. 6. Details of sums involved, etc., to be given in minutes book :- Where any sum due on account of any tax or of costs in recovering any tax or on any other account has been written off by the Municipal Council, full particulars regarding the nature of the sum due, mat is, whether it is due (i) on account of any tax; or (ii) on account of costs in recovering any tax; or (iii) on any other account, and also the assessment number, the sum written off and the period to which it relates, shall be given in the minutes book of the Municipal Council, the total amount written off in each case being indicated in words. 7. Remission of fee chargeable for distress :- (1) The Municipal Council, may remit the whole or any part of any fee chargeable for distress where it is satisfied that. (a) sums due as tax or costs in recovering any tax or on any other account have been recovered or have been paid ; or (b) the demand for the payment has been made against the wrong person; or (c) the demand has been made by mistake. (2) The provisions of Rule 5 and Rule 6 shall mutatis mutandis apply to the remission of any fee chargeable for distress.