Rural Councils (Beer Surtax) Fund Act

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
REPUBLIC OF ZAMBIA
THE RURAL COUNCILS (BEER SURTAX) FUND ACT
CHAPTER 337 OF THE LAWS OF ZAMBIA
CHAPTER 337 THE RURAL COUNCILS (BEER SURTAX) FUND ACT
THE RURAL COUNCILS (BEER SURTAX) FUND ACT
ARRANGEMENT OF SECTIONS
Section
1. Short title
2. Interpretation
3. Establishment of Rural Councils (Beer Surtax) Fund
4. Object of Fund
5. Contributions to Fund
6. Administration of Fund
7. Operation of Fund for payment of grants and amounts thereof
8. Financial provisions relating to Fund
CHAPTER 337
RURAL COUNCILS (BEER SURTAX) FUND 45 of 1968
1 of 1970
39 of 1972
20 of 1976

and amounts thereof
8. Financial provisions relating to Fund
CHAPTER 337
RURAL COUNCILS (BEER SURTAX) FUND 45 of 1968
1 of 1970
39 of 1972
20 of 1976

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An Act to establish the Rural Councils (Beer Surtax) Fund; to provide for the
payment of contributions into and grants to rural councils out of the Fund and
for its administration; and to provide for matters incidental thereto and
connected therewith. [16th January, 1968]
1. This Act may be cited as the Rural Councils (Beer Surtax) Fund Act. Short title
2. In this Act, unless the context otherwise requires- Interpretation
"financial year" means the period commencing on the 16th January, 1968, and
ending on the 31st December, 1968, and thereafter the period of twelve
months ending on the 31st December in each year;
"Fund" means the Rural Councils (Beer Surtax) Fund established under section
three;
"money" includes moneys on deposit in a bank withdrawable by cheque;
"opaque beer" has the meaning assigned thereto by section two of the Customs
and Excise Act;
Cap. 322
"register of voters" means a register of voters prepared and in force under the
Electoral Act;
Cap. 13
"surtax" means any duties of surtax leviable under the Customs and Excise Act in
respect of opaque beer;
Cap.

n force under the
Electoral Act;
Cap. 13
"surtax" means any duties of surtax leviable under the Customs and Excise Act in
respect of opaque beer;
Cap.

322
"ward" has the meaning assigned thereto in section two of the Local Government
Elections Act. (As amended by No. 1 of 1970)
Cap. 282
3. (1) There is hereby established a fund to be known as the Rural Councils (Beer
Surtax) Fund. Establishment of Rural
Councils (Beer Surtax)
Fund
(2) The Fund shall consist of-
(a) the contributions paid into the Fund under section five, being contributions
calculated by reference to the surtax paid in respect of opaque beer;

(a) the contributions paid into the Fund under section five, being contributions
calculated by reference to the surtax paid in respect of opaque beer;

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(b) any moneys and other assets which accrue to or vest in the Fund in the
course of the administration and operation of the Fund;
(c) any moneys deducted under sub-section (4) of section seven from the
amount apportioned to a rural council. 4. The object for which the Fund is established is to provide grants for payment to
rural councils in accordance with section seven for the purpose of assisting them in the
discharge of any of their functions under any written law. Object of Fund
5. (1) As often as and as soon as practicable but in any case not later than sixty
days after any surtax in respect of opaque beer is paid into the general revenues of the
Republic, there shall be paid into the Fund a contribution of an amount equal to the
amount of the surtax so paid into the general revenues less the amount of any refund or
remission or rebate of surtax that was granted under the Customs and Excise Act or any
regulations made thereunder prior to the date of payment of the contribution into the Fund
and that has not been taken into account in calculating the amount of any previous
contribution.

the date of payment of the contribution into the Fund
and that has not been taken into account in calculating the amount of any previous
contribution.

Contributions to Fund
Cap. 322
(2) The contributions payable into the Fund under sub-section (1) shall be a charge
upon and be paid out of the general revenues of the Republic. (As amended by No. 20 of 1976)
6. The Fund shall be administered by the Minister who may-
(a) subject to section seven, invest any moneys for the time being standing to
the credit of the Fund by way of deposit with banks or building societies or
in Government Treasury Bills or in such stocks, shares, funds, securities or
other investments or property as he may determine, with power to realise
any moneys so invested and reinvest as aforesaid;
(b) take such steps and action as may be necessary to collect or get in any
moneys or assets payable to or belonging to the Fund;
(c) debit to the Fund any costs, expenses and other outgoings necessarily
incurred in the administration of the Fund under this section or in the
operation of the Fund under section seven;
(d) take such other steps and action as may be necessary for the
administration and operation of the Fund and for the purpose of carrying out
the object of the Fund. Administration of Fund
7.

ay be necessary for the
administration and operation of the Fund and for the purpose of carrying out
the object of the Fund. Administration of Fund
7.

(1) The Minister shall four times in each financial year and within fourteen days
from the appropriate day pay out by way of grants to all rural councils all the money
standing to the credit of the Fund on that day except any money which is to remain in the
Fund under subsections (4) and (4a). Operation of Fund for
payment of grants and
amounts thereof
(2) The amount of the grant payable to a rural council shall be the amount
apportioned under paragraph (c) of sub-section (3) to that rural council less the amount, if
any, deducted therefrom under sub-section (4) or withheld under sub-section (4a).

aph (c) of sub-section (3) to that rural council less the amount, if
any, deducted therefrom under sub-section (4) or withheld under sub-section (4a).

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(3) For the purpose of ascertaining the amount of the grant payable to a rural
council, the Minister shall-
(a) ensure that all the assets standing to the credit of the Fund on the
appropriate day consist only of money;
(b) ascertain the total amount of money standing to the credit of the Fund
which is available for apportionment on the appropriate day amongst rural
councils having taken into account any costs, expenses and other
outgoings incurred or likely to be incurred in the administration and
operation of the Fund; and
(c) apportion the total amount of money ascertained under paragraph (b) as
being available for apportionment on the appropriate day amongst all rural
councils in proportion to the populations of the areas of the rural councils as
calculated under sub-section (5).

he appropriate day amongst all rural
councils in proportion to the populations of the areas of the rural councils as
calculated under sub-section (5).

(4) When the Minister, on the evidence available to him, is satisfied that a rural
council has failed, through its own default, to collect or recover during the relevant period
(whether or not the relevant period or any part thereof includes any period prior to the
commencement of this Act) a reasonable proportion of the revenue which it is empowered
by or under any written law to collect or recover during that period, he may deduct from
the amount apportioned to that rural council under paragraph (c) of sub-section (3) such
an amount of money as, in his opinion, is reasonable having regard to the amount of its
revenue which it has failed to collect or recover and the money so deducted shall remain
in the Fund and be available for apportionment on the immediately succeeding
appropriate day. (5) For the purposes of this section, the population of the area of a rural council
shall be the total of the numbers of persons entered on the registers of voters in force on
the appropriate day for all the wards into which the area of the rural council is divided.

s of persons entered on the registers of voters in force on
the appropriate day for all the wards into which the area of the rural council is divided.

(6) Nothing in this Act shall be read or construed as entitling or conferring a right on
any particular rural council to a grant out of the Fund of any amount other than the amount
payable to it under subsection (2).

conferring a right on
any particular rural council to a grant out of the Fund of any amount other than the amount
payable to it under subsection (2).

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(7) In this section-
"the appropriate day" means-
(a) in the case of the grant payable firstly in a financial year, the 31st
March in that year;
(b) in the case of the grant payable secondly in a financial year, the
30th September in that year;
"the relevant period" means-
(a) in the case of the grant payable firstly in a financial year, the period
of six months ended on the 31st December of the immediately
preceding year;
(b) in the case of the grant payable secondly in a financial year, the
period of six months ended on the 30th June of that year. (As amended by No. 1 of 1970)
8. (1) The Minister shall cause proper accounts to be kept of all moneys received
and expended by the Fund for each financial year. Financial provisions
relating to Fund
(2) The accounts of the Fund for each financial year shall be audited by the
Auditor-General and, for that purpose, the Auditor-General and any officer authorised by
him shall have access to all books and other records relating to the accounts of the Fund.

purpose, the Auditor-General and any officer authorised by
him shall have access to all books and other records relating to the accounts of the Fund.

(3) The Auditor-General shall, not later than twelve months after the end of each
financial year, submit a report on the accounts of the Fund for that financial year to the
Minister who shall, not later than seven days after the first sitting of the National Assembly
next after the receipt of the report, lay it before the National Assembly. (4) In the exercise of his functions under this section, the Auditor-General shall not
be subject to the direction or control of any other person or authority.