POWERS AND FUNCTIONS OF THE VARIOUS PANCHAYAT RAJ INSTITUTIONS

Village Panchayat

Section 166 of the Kerala Panchayat Raj Act enumerates the power and functions of the Village Panchayat. The Village Panchayat has the exclusive power to administer the matters that are enumerated in the third Schedule of the Act. It shall prepare and implement schemes relating thereto for economic development and social justice. It shall have powers to enhance employment facilities and to undertake developmental activities. Manpower banks shall also be started under the leadership of the Village Panchayats. The Government, the District Panchayat and Block Panchayat shall provide necessary financial, technical and other assistance to the Village Panchayat. All grants-in-aid sanctioned by the Government in respect of the matters enumerated in the Third Schedule shall be distributed through the Village Panchayat concerned.

Block Panchayat

The powers and functions of the Block Panchayat are enumerated in Section 172 of the Kerala Panchayat Raj Act. The Block Panchayat shall have exclusive power to administer the matters enumerated in the fourth schedule of the Act. It shall prepare and implement schemes relating thereto for economic development and social justice. The Government and District Panchayat shall provide necessary financial, technical and other assistance to the Block Panchayats. All grants-in-aid sanctioned by the Government in respect of the matters enumerated in the Fourth Schedule shall be distributed through the Block Panchayat concerned.

District Panchayat

The powers and functions of the District Panchayat are enumerated in Section 173 of the Kerala Panchayat Raj Act. The District Panchayat shall have exclusive power to administer the matters enumerated in the Fifth Schedule of the Act. It shall prepare and implement schemes relating thereto for economic development and social justice. The Government shall provide necessary financial, technical and other assistance to the District Panchayats. All grants-in-aid sanctioned by the Government in respect of the matters enumerated in the Fifth Schedule shall be distributed through the District Panchayat concerned.

It is open to the Government to transfer to the Village, Block and District Panchayat all institutions, projects, buildings and so on connected with the matters referred to in the third, fourth and fifth schedule respectively. The institution so transferred shall be in the name of the Village, Block or District Panchayat only. The Village, Block and District Panchayats shall administer the institutions and schemes transferred to it subject to the guidelines and technical assistance of the Government. The Village, Block and District Panchayats shall have no power to sell, transfer, alienate or pledge the property transferred to it.

FINANCIAL POWERS

The Government shall make such grants and shares of various taxes, duties, cess and fees as are necessary to the Panchayats for the proper discharge of their functions. The share of taxes collected by the Government shall be distributed among Panchayats at all levels in an equitable manner according to the formula fixed by the Government in this behalf. The Government may make such further grants and loans to the Panchayats as they consider necessary for the execution of specific schemes, projects and programmes. Every Panchayat shall utilize such grants and loans only for the specific purposes for which such grants or loans are given.

The State Chief Secretary shall submit an annual report to the Governor in respect of the amount of annual grant to the Panchayat and the criteria adopted by the State Government for such payment. The annual report shall be laid before the Legislative Assembly within the first 6 months of the next financial year. A Panchayat may borrow any sum of money which may be required for the purposes for which the funds of the PAnchayat may be applied under the provisions of the Act. The assets of the Panchayat shall not be pledged for purposes other than for utilizing in remunerative development schemes.

FINANCIAL COMMISSION

The Finance Commission shall consist of such number of members not exceeding three including the Chairman as may be determined by the Government. One of them shall have special knowledge and experience in financial matters and experience. The other two shall be persons having experience in public administration or local administration. Every member of the Commission shall hold office for such period as may be specified in the order of the Governor appointing him. The Commission shall observe such procedure in regard to the transaction of business at its meeting as may be determined by it. The Commision shall in the performance of itsmeeting as may be determined by it. The Commission shall in the performance of its functions have all the powers of the Civil Court while trying a suit in respect of certain matters. The Commission shall have powers to require any person to furnish information on such points and matters as in its opinion may be useful or relevant for any matter under consideration.

The Financial Commission shall review the financial position of the Panchayats and submit recommendations to Governor, regarding:

1. The sharing among the Government and Panchayats of the net income of the taxes, duties, cess and fees which are being levied by the Government;
2. Fixing the taxes, duties, cess and fees which maybe earmarked for Panchayats and may be expended by them;
3. The criteria regulating the financial aid and so on for the Panchayat from the State Consolidated Fund;
4. Steps necessary for improving the financial position of the Panchayats and
5. Any other matters which is being left to the Commission by the Governor taking into account the interest of the financial security of the Panchayats.

The Governor shall cause to be laid before the Assembly each recommendation submitted by the Commission along with an explanatory memorandum regarding the steps taken on it

TAX COLLECTION

Every Village Panchayat may levy in its area a property tax, profession tax an advertisement tax and an entertainment tax. Service tax shall be levied for sanitation, water supply, scavenging, street lighting and drain-age wherever such services are provided by the Village Panchayat. A duty shall also be levied in every Village Panchayat area on transfer of property. A Village Panchayat may levy from landowner, a land conversion cess in respect of paddy fields, marshy lands, pond or wetland which has been converted to garden land (paramba). A show tax shall be levied on all shows (entertainment, exhibition, amusement, game, sport or race) within the panchayat area at the rates prescribed by the Government.

Property tax shall be levied on every building (including the land appurtenant thereto) situated within the area of the respective Village Panchayat and not exempted.

Profession tax shall be levied on every company or person who exercises a profession, art or calling, or transacts business or holds any appointment public or private.

Advertisement tax shall be levied on every person who erects, exhibits, fixes or retains upon or over any land, building, wall hoarding or structure in a Village Panchayat.

Entertainment tax shall be levied on all ‘shows’ within the Panchayat area to which persons are admitted on payment of money.

Any amount payable under the provisions of the Kerala Panchayat Raj act, Rules or Bye-Laws, if not paid on the due date, shall be recovered together with penal interest at the rate of 1% per month from the due date. Any arrear of cess, surcharge, rate or tax imposed or fees levied under this Act shall be recoverable as an arrear of public revenue by resort to the Revenue Recovery Act. The Secretary of a Village Panchayat may also directly recover by distraint under his warrant and sale of movable property of the defaulter. If the above modes are found impracticable, the Secretary can prosecute the defaulter before a Magistrate. The Secretary shall have power to require the Village Officer having jurisdiction over Village Panchayat to collect any tax, cess, surcharge or fee due to the Panchayat on such condition as the Government by general or special order determine.

WELFARE ACTIVITIES

The welfare activities of a Panchayat are:

1. Sanitation, conservancy and drainage and the prevention of public nuisance;
2. Curative and preventive measures in respect of any epidemic;
3. Supply of drinking water and disinfecting the sources of supply and storage of water;
4. The maintenance, repair, construction and protection of public streets;
5. The removal of encroachment of public streets or public places;
6. The management and care of public tanks;
7. Organizing voluntary labour for upliftment of its area;
8. The control and administration of the Grama Panchayat Fund;
9. The imposition, assessment and collection of the taxes, rates or fees;
10. The maintenance and control of Dafadars and Chowkidars;
11. The administration of Nyay Panchayat and so on.

Functions assigned by the State Government

1. Primary, social, technical, vocational, adult or non-formal education;
2. Rural dispensaries, health centres, maternity and child welfare centres;
3. Management of any public ferry;
4. Irrigation;
5. Grow-more-food campaign;
6. Rehabilitation of displaced persons;
7. Improved breeding of cattle;
8. Bringing wasteland under cultivation through land improvement and soil conversation;
9. Promotion of village plantations, social forestry and farm forestry;
10. Arranging for co-operative management of land;
11. Assisting the implementation of land reform measures;
12. Rural housing programs;
13. Rural electrification;
14. Women and child development;
15. Maintenance of lighting of public streets;
16. Planting and maintaining of trees on the side of public streets;
17. The sinking of wells and excavation of ponds and tanks;
18. The introduction and promotion of co-operative farming and enterprises;
19. The construction and regulation of markets;
20. The promotion and encouragement of cottage, khadi, village and small-scale including food processing industries.
21. The destruction of rabid dogs;
22. The construction and maintenance of rest houses, cattle sheds and cart sheds;
23. The establishment and maintenance of libraries and reading rooms;
24. Promotion of dairy-farming and poultry;
25. Promotion of fishery;
26. Cultural activities including the sports and games;
27. Social welfare of the handicapped and mentally retarded;
28. Welfare of socially and educationally backward classes and
29. Maintenance of community assets.

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Dr. Deepak Miglani

Email id:- legalbuddy@gmail.com