Punjab Urban Immovable Property Tax Act 1940

1939 : Pb. Act XVIL.] URBAN iMMOVABLE 47 PROPERTY TAX THE PUNJAB URBAN IMMOVABLE PROPERTY TAX ACT, 1940. CONTENTS SECTIONS. 1. R o l O o o -4 i 1 ¢ ‘ s 1. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22, 23. 24, Short title and commencement. Definitions. Levy of tax. Exemptions. Ascertainment of value. Assessing authorities. Making and operation of valuation list. Draft valuation list. Amendment of current valuation list. Appeal and revision. Tax to be levied notwithstanding appeal. Tax when payable. Collection of tax. Recovery of tax from tenants. Penalty for default in payment. Recovery of dues as arrears of land revenue. ‘Remuneration of local authority. Power of assessing authority w0 require returns. Power of assessing authority to require returns at any time. Penalty for failure to make returns. Valuation iist not to be rendered invalid by certam failures and omlsswns Assessing authormes, officers and servants to be deemed public servants. Exclusion of jurisdiction of civil courts. Power to make rules. Schedule URBAN IMMOVABLE {1940 : Pb j H . A PROPERTY TAX SERVIL. 42 1THE PUNJAB URBAN IMMOVABLE PROPERTY TAX ACT, 1940. PuniaB Act No. XVII o F 1940. [Received the assent of His Excellency the Governor on the 8th January, 1941, and was first pulishe d in the Government Gazette (Extraordinary), Punjab of th® 13th January, 1941.] No. ! Short title Whether repealed or otherwise affected by legislation XVII| The Punjab Urban Amended by Punjab Act IV of 194 3 Immovable Property Tax Act, 1940 1940 Amended by Punjab Act VII of 19433 Amended by East Punjab Act, XXXIII of 1948* Amended by the Indian Indepen- dence (Adaptation of Bengal and Punjab Acts) Order, 1948. 1For the Statement of Obj ects and Reasons, see Punjab Government Gazett e (Extraordinary), 1943, pages 318-19-; for the Seleqt Committee’s _ Report, see ibid, 1940, pages 559577 ; and for the pxoceedmgsmA ssembly see Punjab Legis- Jative Assembly Debates, 1940, Volume XIV, page s 576—88, 649—687, 7 11—764, 810, 955—1011, 1039, 1091 and 1109—1220. sFor the Statement of Objec ts and Reasons, see Punjab Government Gazette, (Exmord?:lary), 1943, page 13 5 and for proceedings of Assembly, see Punjab Legislative ‘Assembly De bates, Volume XXI, pa ges 614—616. sFor the Statement ‘of Objects and Reasons s"eePunjab Government Gazette Extraordinary, 1943, page 13 ; and for_the proce% dmgs of Assembly, see Punjab Legislative Assembl y Debates, Volume XXI, pages 616-617. . . ‘ sFor the Statement of Objec ts_and Reasons, see East Punjab Go vernmen Gazette, Extraordinary, 1948, page 500 ; and for the procee dings of the Assembl y, see Bast Punjab Leg islative Assembly D ebates, Volume III, pages e /’v‘\gpa ,/?é‘ N ‘ 1940 : Pb. Act X 50 URBAN lmMOV'l\,‘;‘(‘;E[RTY TAX Vit 1 2 | ’ . Whether repealed of Othepys ver | No. Short title affected by legislatjgy "% —-——\\\\ mended by the Adaptatioy, Aorder, 199 Of Lawg Amended by the Adaptatiop of (Third Amendment) Order, 19%?‘" Amended by Punjab Act No, X1y of 19531 Amended by Punjab Act I¥X of 19542 Amended by Punjab Act XVI of 1954 19575 Amended by Punjab Aet No. Kz} of 1957¢ Amended by Punjab Act 7 of 19657 Amended by the Punjab Re-organisa. ! tion (Chandigarh) (Adaptation of | Laws on State and Concurrent | Subjects) Order, 1968 o Amended " by Punjab Act No, 30 of X 19564 ”"Iea\ . ¢ Amended by Punjab Act No. 7of W . 20 For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), of 18th March, 1953, page 338 > and for proceedings in the Assembly tive and Council, see Punjab Legislativ Assembly and Punjab Legislative Council Debates, 1953. *For Statement of Objects and Reasons, see Punjad Government Gazette (Extraordinary), 1954, Page 120 ; for proceedings ; jab Legis- lative Assembly and Council Deb’atcs,pl%?f 1188 In Assembly, see Pond *For Statement of Objects and . Gaceite (Extraordinary), 1954, page ]26 1d Reasons, see Punjab Government Ga ; I ings i i islative Assembly”and Council Debates, 153 ““4ings in Assemby, see Punjab Leg' “For Statement of Object; . elfe (Extraordinary), 1956, page J‘i‘iésand Reasons, see Punjah Government Gaz : . B 5 njal Legislative - Asiembly” Dengtes. ioge! " Procecdings in the” Assemby, see Fut *For Statement j : ttee (Extraordinary), 1957, ggg(z"lgcst]s. and Reasons, see Punjap Government Gaze Vem‘;l;?,ls lgglfi.w:/seg tggtlj:grits%dt ll‘g :fimtofies Which, immediately before the 1{}niNo,‘§' see Panjab Act No. 7 of 1557 the State of Pagigja o East Punjab States °For Statement of Obj; tte (Extraordinary), 1957, paggle;?sS.and Reasons, e Punjap Government Gaz® tatement of Object; "For S te (Bxtrascinary), 1965, page” 453" 2™ Reasons Gaze! > See Punjaph Government 1940 : Pb. Act XVII.] URBAN IMMOVABLE 51 PROPERTY TAX An Act to provide for the levy of a tax on Urban Immovable Property It is hereby enacted as follows :— 1. (1) This Act may be called the Punjab Urban S or title and Immovable Property Tax Act, 1940. commencement. (2) It shall come into Ifo-ce in such a eas and on such dates as the 2[Central Government] m ay by notification in the Official Gazette, direct. 2. In this Act, unless there is anything repugna nt in pfinitions. 4 the subject or context,— 1 (a) “assessing authority” means the assessing authority -constituted under this Act; () “local authority” means a municipal corpo- _ ration, a municipal committee, a cantonment l board, a small town committee; 3[a notified area committee or other authority (not being a district board) legally entitled to, or entrust- ed by the 2[Central Government] with the con- trol or management of a municipal or local fund;] 4[(c) “owner” includes a tenant in perpetuity, a mortgagee with possession, and a trustee having possession of trust property;] (a) “prescribed” means prescribed by rules mad e under this Act; 5[(e) “rating area” means any area administered for the time being by a local authority which is included or which may hereafter be includ ed in the schedule to this Act;] i 1t cams into force on Ist April,—vide P unjab Government Gazette, Notifica- tion No. 53-TXN, dated 18th March, 1941. X *Substituted for the words_*‘State Government” by the Pu sation (Chandigarh) (Adaptation of Laws on State and Concurrent 1968. sSubstituted for the words ‘“or a Notified Area Committee” by Punjab Act from 13th Janvary. Y%n‘af 1943, section 2, and deemed to have come into effect as * 1Substituted for the old clause by East Punjab Act, XXXI II of 1948, section sSubstituted for the old clause by East Pun jab Act, XXXIII of 1948, section 2(if). This clause deemed to have been substituted at the com mencement of Punjab Act XVII of 1940. njab Re-organi- Subjects) Order. 1940 : P, 4 1 LE [ ct 52 URRAN ]MMOI\’IJ‘:(]);PERTY TAX XVII- » means the tax (includip € the : o f any) leviable under the lsi(}r‘ (f) “the tax’ Proy chargc,.i 3 of section 1) There shall be c}fafiid’sigfizfig ?xildthpai 4y e Y S Sildings and la his Act at such py, ting aflflu{;;g;‘v’; (i)n the Schedule tof‘ttlllse annual v:luerate’ Not area s ; i er centumm Sug exqu,dmsg Lwenty p " as the 1[Centre(til_ Gc;w{ernment may bl; gg{ifilé‘agtion in the Official Gazette, direct in respecy Of eagf suchg[liiirtg%%d:fi%at where the tax calculated on the a between the sajq an l he difference . ) X:%fi: :éccle:g: etxemption limit, as referred to in clauge -section (I) 3or as fixed by the [Centra] Govery, ?nfenalgxfgg?ggb(-szact[ion (2) of section 4 of the Act, the tax leviable shall be equal to the said dlfi“erenc_e.] (2) the Y[Central Governmentl may by si after the termination thereof there shall be charged, levieg and paid, in addition to the tax leviable under sub-section ifty per centum of the rate notified under that sub-section, ] may, by notification in the Officia] Gazette, from time to time add to, omit or vary any of the entries contained jn the schedule to thig Act, The tax shall be pajq by th . € owner of the bujld- 10gs and lands in Iespect of which ji h c T the payment of any CCt of the §a; be liable only to id Property, pyt the transferee shall 1t of propert ired by him,] Exemptio 4. (1) The tax shaj] Property acquired by ) 2 10t be Jev; i t of the followmg Properties, Damely .__ i epee (@) ildings o ands Vesting jp 5% * ) ¢ Centra] Government Substituteq for th “ : (Chandigarh) (Ac]aptatioe oy State o . : £ n of TIMent” by the Pupiap Re-organ ffi‘ififi‘la ly:y fwnja,b va 15?‘};5%“ State apg Concurrent Suliieds) Qude, 1968 :Inserled v ibl;gj.ah 0. 30 of 1956, Section 2(ji). of Jau. The Worgg ‘“‘His Magisy £, lawg (Thirg Amendmen A 1 » . 2 t) order, 195‘3‘.’ PurPose of OmMitted by the Adaptaticn 1940 : Pb. Act XVIL] URBAN IMMOVABLE 53 PROPERTY TAX (b) buildings and lands vesting in 1* * * *the ?[State] Government 0T owned or adminis tered by a local authority or a District Board when used exclusively for public purposes and not used or intended to b e used for purposes of profit; ds the annual value o f which 3[four hundred rupees] in the 3[three hundred (¢) buildings and lan does not exceed *[f q[rating area of Simla] and rupees] in other areas . Provided that if any such building or land is in the ownership of a per son who owns any other building or land in th e same rating area. th e annual value of such bui lding of Jand shall, for the purposes of this cla use, be deemed to te th e aggregate annual value o f all buildings or lands owned by him in that area ; 5[(d) buildings and lands o r portions thereof used exclusively for educational pur poses including Colleges, Schools, boarding houses ; hostels and Libraries if such buildings and lands or portions thereof ar: either owned by the educational institutions con cerned or have been placed at the disposal of such educational institutions without payme nt of any rent] §[(e) public parks and playgr ounds which are open to the public, and buildings and land: attached thereto if the rent derived th erefrom is exclusi- vely spent for the maintena nce of parks and playgrounds to which they are attached.] 1The words “His Majesty for the purposes of” omitted by t he Adaptation of Laws (Third Amendment) Order, 1951. 23yY;iiated for the worl «provincial” by th: Adaptation of Laws Order, 1950. “two hundred and sSubstituted for the words ““three hundred rupees” and forty rupees” respectively by Punjab. Act No. 7 of 1965. s Simla” by the Indian 13 1hstituted for the words “rating areas of Lahore a nd 1948. Independence (Adaptation of Bengal and Punjab Acts) Order, s3ubtituted by the existing claus e (d) by Punjab Act No. XVI o f 1954, Secion 2, eSubstituted by Punjab Act No. 34 of 1957, section 2. This Act shal l be deemed to have come into force on Ist April, 1957. Ascertainment of annual valye, LE [1940 : Pb, Act ‘ 54 URBAN MO ey TAX Xy ortions ther, and lands or por feop excluslvey sques, templ 2h 5% dhaply includm%“,war as, hospita Sl’c' isp NSarjag °rph";' salas,gulms houses, drinking wate, f°llntai : nages, a}es for the treatment and cape Of o0t mfirmal':i public burial or burning 8royny i rfiitraglaces for the disposal of th deag, ™ . . . following buildings a4 | e antonsihereof shall ot be. diarend to used_ exclusively for public yorship or for pyyt ::llsmrity within the meaning of thjg Sectiop, namely :— hich : ildi or lands on whic any trade ] btullll;(}g;%: is carried on unless the rent g, ed from such buildings or lands ig applied exclusively to religious purposes of Slich public charitable institutions as may be preg ibed : . (i) bufliiings or lands in respect of Wwhich rent j derived, and such rent is no applied exc)y. sively to religious purposes or to sych public charitable institutions as may be prescribeg : and (g) such buildings and lands used for the purpose of a factory as may be prescribed. o v ¢ exempt in whole or jn part, from the payment of the tax any person or class of persons or any Property or description of Property for sych period as it may think fit, and May renew gyucf exemption as often as 1t may consider to be necessary, : S. The annyg| value of ap ildi 1l be . A val y land or building sha : asclenrfiamed by « Stimating tpe 8ross annyal 1'entg21t which :uc fanq or bulldmg together with its appurtenances and YOar to year, Jgs. '°3%Onable b expected to let fro _ lSul:sti_tutecl for g — 4 4y \ — — _ / tion (Chandlgarh) (Adue':gtawmdS H State Govery, » : -organis® ment Punjab Re ) 1968, tion of I ays on State ang cl?,{c'i‘fimt S tjccis) Ordet 1940: Pb. Act XVIL] URBAN IMMOVABLE PROPERTY TAX 55 (a) any allowance not exceeding twenty per centum of the gross annual rent as the assessing authority in each particular case may consid.r reasonable rent for the furniture let with any such building ; (b) an allowance of[fifteen] per centum for the cost of repairs and for all other expenses necessary to maintain such building in a state to command such gross annual rent. Such deduction shall be calculated on the balance of the gross an- nual rent after the deduction, if any, under clause (a); and (¢) any land revenue actually paid in respect of such building or land: Provided that in calculating the annual value of any building or land under this section the value of any machinery in such building or on such land shall be ex- cluded. 6. (I) There shall be an assessing authority for every rating area. (2) Such assessing authoritics shall exercise such powers and perform such duties as are conferred on them by this Act or the rules made thereunder. 7. (I) A valuation list shall be made by the pres- cribed authority in accordance with the rules framed under this Act for every rating area so as to come into force either on the first day of Aprilor the first day of October, and thereafter new valuation lists shall be made from time to time so that the interval between the dates on which one valuation list and the next succeeding valuation list respectively come into force shall be a period of five years : 1Substituted for the word “ten” by the Punjab Act No. 7 of 1965. Assessing autho- rities. ‘Making and opera- tion of valuation lists. Draft valuatjon list, g PROPERTY [1940: P Ao Xy IMMOVABL AX W 56 URB AN T ] vernment may byQ hat the ‘[Ce([ftrczcl:l (6}}? six months qp ¢ *Mg, . af u Provided t re ne N\ - ise ¢ or ch would OthEI‘Wlse e @ et)l(:: ndintel'valcorr‘;?;lg into force of any (. Cthy, the . Wo Su&e Juation lists for any rating argy, ive valu cessive : ts for > g ing area into par he divide any ra“n\%aluation list and detefminept““ s of a t%h the next following Uatiy gears in Wfilgf such parts respectively shallhz list for e':lic come into force. _— made an rovisions of any Ordep % bject to the PrEtic 1l come nto force op g (2) Subj luation lis ber as ] id, every valu first day of October, as the cag, %rf"trei: of April or the fir date on which it is finally ap. > be ynext following the hority and shall subject to th, mri’ied’by the assessing atéttfic rules made therou, dep i 1I;TOViSiOHS of this Act ith respect (o the alteration of g, cluding the D tons o the valuatlotll 11:_t) relr_n:nn in the maklr}lg '(t) is superseded by a new va (lilg lznbls. . forz([:?j)unNtLt\;ithstanding anything Co.ntall'?et ]Ig ade 'f);m;?lg B ew valuation lis y 1) or’ bsub-ze:ttlll(();it(yz)’i‘? gccordance with the PI'SVISIOns g?ffiirsl sce%tion for any rating area after the first ay of April, 1965, shall, come into force in such rating are on the first day of April : first day of October, such period shall be deemed to have been extended by six months, 8. (I) Where the assessing authority for an}’hag’l: has issued notices Tequiring returns in connection wit W mMaking of a new valuatiop list, the saiq authority sha g Soon as may be after the €Xpiration of the period allow for the delivery of { he Teturns, cayse g draft valuation 111‘:: to be prepared for thq area and published in such man as may be Prescribed. ®)] Any person aggrieved by valuation list, or by the insertion any entryin the draf therefrom of any sion therein or omissi the 1 tter, or Otherwise with respect t0 list maymaccordan . is Act, é € With the ryeg made under this A i i ; - time l%_obfic SSessing authority at any 7 N .orfl“igr' Sovernmene 5 the Punjab Re-0T g, 1 WS on State .and Cc)),ncm;cnt Subjects) *Added by Punjap ActNo, 7 of 1940: Pb. Act XVI]] URBAN IMMOVABLE PROPERTY TAX 57 before the expiration of thirty days fro . the draft valuation list is publig,hed m the date on which I[Provided that the assessing authority m objections from an aggrieved person lodged days of receipt of the first demand notice if i that the objector was prevented by sufficient ¢ them within the prescribed period.] ay entertain within thirty t is satisfied ause to lodge 9. Subject to such rules, if any, as the 2 Government] may think fit to make 13;1 this be}[u?l?nt{}?l assessing authority may at any time make such amend- ments in a valuation list as appear to it necessary in order to bring the list into accord with existing circumstances and in particular may— (a) <:]9rrect any clerical or arithmetical error in the ist ; (b) correct any erroneous insertions or omissions or any misdescriptions ; (¢) make such additions to or corrections -in the list as appear to the authority to. be necessary by reason of— (i) a new building being erected after the com- pletion of the valuation list ; =~ . (ii) a building included in the valuation list being destroyed or substantially damaged or alter- ed since its value was last previously deter- mined ; . i . (iif) any change in the ownership of any build- ing or land : ) - Provided that not less than fourteen days before making under the foregoing provisions any am endment in the valuation list for the time being in forc e other than the correction of a clerical or arithmetical error, or the correc- tion of an erroneous insertion, omissio n, or rmsdescnptlolzi the assessing authority shall send notice of the propofieu amendment to the owner of the buildi ng or land and dse% also consider any objection thereto which may be made DY him. L 1proviso added by Punjab Act No. 9 of 1954, section 2. “ » jab_ Re-organisa- 2Substituted for the words “State Government by theel:‘l:n‘?ulijects) %"r der, tion (Chandigarh) (Adaptation of Laws on State an d Concurr 1968. Amendment of current valuation list. Appeal and Revi- sien. Tax to be levied notwithstanding appeal, Coliection of Tax, g1y [1940: Ph, ActXV[[ ‘ OPE Ow\nLE PR s§ URBAN IMM TAX 4 by an order of rieved DY er of ¢ 0. () Ay person 3%% objection made befol,}éc ap, hority upOR 3 and 15 may appeal 3«8€iinstshat ropriate aut Uch i r sections O iration of thirty day, ““momyundf' me befor€ the %g Collector of the dig o rder, at any U r, to y P i tohc date of such orfela,n to which the1 objection relat:d‘ where the building 0% "Coicer as the Y[Central Goye er 0 R - Sigl atiyorbg'on%ut?gg;gon in the Official Gazette, appq;, ment] may, in this behalf. .«sioner or such other officer o the {Coo ITGh:v‘eCrggtS] may by nonficaltll_on I the Offi [Centra oint in this behalf may of his own Motion g Gazett? a;’%n made, call for the record of any Proceedip on app 1caf1 authority for the purpose of satisfying hp,’ or order of any ropriety of such proceeding ality or p : f;ge?s. t:néh;l;;gpassy such order in reference thereto as pe hink fit: . . . o if[lggovided that no application under this sub-sectiop be entertained unless it is made within a period of Zl;liuhundred and eighty days of thetaking of the proceed- ings or of the passing of the order as the case may be.] [(3) No appeal or application for revision made by any person under this section shall be entertained unless the authority competent to hear such appeal or revision is satisfied that the amount of tax assessed, and the penalty, if any, imposed, on such person has been paid by him : Provided that if such authority is satisfied that such person is unable to pay the tax or the penalty or both, it may, for reasons to be recorded in writing, entertain the appeal or revision without the tax or the penalty or valuation list in force for the time being, and shall be col- lected and be recoverable notwithstanding any appeal which may b, i i y i Y be pfndmg th resgect to :hat hst;{ —— Governmen(» b ; 3anisa” 4 the Punjab Re-orga oaStats a4 Concyun-.:m snéojz:ls) Ordets 'Substitugeq 1 tion (Cholbs or the words 1968.( ndigarn) (Adaptation of Lfit\?sm *Proviso 4, j s gyd;:iby Punjap Act N “Sectj d. % Tof1955, o0 12 omitteq by ibid, : 1949 : Pb. Act XVIL] URBAN IMMOVABLE 59 PROPERTY TAX 14. Where the tax due from any person on account of Recovery of tax any building or land is in arrear, it shall be lawfu prescnbed authority to serve upon any person pa;iggrrg: in respect of that building or land, or any part thereof, to the person from whom the arrears are due, a notice stat- ing the amount of such arrears of tax and requiring all future payments of rent (whether the same have already accrued due or not) bythe person paying the rent to be made direct to the prescribed authority until such arrears shall have been duly paid, and such noticz shall operate to transfer to the prescribed authority the right to recover, receive and give a discharge for such rent. 15. (1) If any person on being served with such " notice as may be prescribed fails to pay within the period specified in the notice any amount due from him on ac- count of the tax, the prescribed authority may recover from him as penalty a sum not exceeding one-fourth of the amount of the tax so unpaid, in addition to the amount of the tax payable by him. (2) No such penalty shall be imposed unless the pres- cribed “authority is satisfied that the person liable to pay the tax has wilfully failed to pay the same. 16. (/) Any sum lawfully due on account of the tax levied under section 3 or as a penalty imposed under this Act, which remains unpaid after the day o n which it becomes due, shall be recoverable from the pe rsons liable therefor as if it were an arrear of land revenue. (2) A qusstion as to whethsr any tax or peaalty is recoverable under this Act, the person from whon a1t is due, and the amount so recoverable , shall be dsterminsd by the prescribed authority. 3) Subject to the decisions of any authority acting unde(r )sectiojn 10 of the Act, the order of the pnesgrl?fid authority, both as to the amount o f tax or the I'M:i uc)’ which is due, and as to the p erson from whom 1t Is ¢u% shall be considered as final and conclusive.] Substituted by Punjab Act No, 30 of 1956, section 3- from tenants. Penalty for default in payment. Recovery of dues . as arrears of land revenue. < : .Act XVII ~ MMOVABLE [1940 : Pb 60 URBAN IMMOVABLE A% is collected by any local authogity When the tax 1 ¢ entitled to such remuneration llection as may be prescribed. Remuneration of 17. f local authority: - gy;¢h Jocal authority shall b on account of the cost of co i valuation list Powerof assessing L1 n every case where a new \ 1S oyt 18 1) 4 4 ng area the assessing authority s. is to be made for any rati ; S8 e shall give public notiZe of such intention in such manner as may be prescribed , and may serve a notice Ol? the gwner, occupier or lessee of any building or land in the sall1 area, or on any one or more of them, requiring him, or them, to make return containing such particulars as may be pres- cribed.] : (2) Every person on whom a notice to make a return is served in pursuance of the provisions of this section, shall, within thirty days of the date of the service of the notice, make a return in such form as is required by the notice, and deliver it in the manner so required to the as- sessing authoritys (3) If any person on whom such notice has been serv- ed fails within such period to submit such return, the assessing authority may proceed to value such property in such manner as it deems fit. Power of assessing 19. If the assessing authority at any time desires any ;fi‘g“‘gc'u:gm "% person, who is the owner, lessee or occupier of any build- any time, ing or land wholly or partly within the rating area, to make a return with respect to any of the matters regard- ing which a return may be prescribed, it may serve a notice on that person requiring the return and that person shall within thirty days from the service of the notice send the required return to the assessing authority: Provided that the assessing authority may, in its dis- cretion, extend the period fo : : return. F for the delivery of any such Penalt; i . ke reaute 20, If any person on whom notice has been served under any of the provisions of sections 18 and 19, fails without reasonable excuse to comply with the notice, he shall, on conviction, be liable in respect of each offence to *Substituted for the old Sub of 1943, section 5. "Section by Fast Punjab Act KXXII 1940 : Pb. Act XVII. ] URBAN IMMOVABLE PROPERTY TA;:BLE f a fine not exceeding five hundred rupee: penalty not exceeding twenty rupeespfo: Zzghtgaa fé' Ll which the default continues after conviction. ¥ Curing luation ,fi‘i.ncgf 21.* Any failure on the part of the assessing autho- perendere in ity to complete any proceedings wi b and omis- rafion of a valuatic}),x}) list withign thet:htirxfg ::tq;?él&evfre&?' Act or the rules made thereunder or the omission fr):)m :. valuation list of any matters required by the said Act or filsliesi 1:3;1:;3 included therein , shall not of itself render the yssessing authori- 22. Every assessing authority, and every = officer esooficersand ser; working under the orders of such authority fcn¥ the pur- d . o ente poses of this Act, shall be deemed to be a public servant XLV of within the meaning of section 21 of the Indian Penal Code. sion of jurs- 23. No civil court shall Fave jurisdiction in any mat- ter which the [ Central Government] or an assessing autho- rity or any officer or servant is empowered by this Act or the rules made thereunder to dispose of or take cognizance of the manner in which the *[Central Government], or any assessing authority, officer or servant exercise any powers vested in it or him by or under this Act or the rules made thereunder. piec to make 24. (I) The Y[Central Government] may make rules for carrying out the purposes of this Act. (2) Without prejudice to the generality of the fore- going provisions such rules shall provide for any or all of the following matters, namely :— (a) the appointment, powers and duties of assess- ing authorities and other provisions with respect to such authorities ; (b) the preparation and publication of valuation lists, including publication and inspectio n of draft valuation lists, notices of objectlons_angi hearing of objections, and other matters Inci- ‘dental thereto ; i o t” by the Punjab Ba-organisa‘ : 276-TXN, sRules framed,—vide Punjab Governme nt Notification .No. dated the 7th July, 1947. . . 62 URBAN IMNOVABLE PROPERTY (1940 : Pb. Act XVIf TAX ractice and procedure to be f ollowed op © tx];;idpin conncctionl with a ppeals, including— i) notices of appeals; . fn?) prescription of scales of cos ts ; (iif) prescription of fees to be cha rged in connec- i ith appeals ; e iotion” o form of any notice, (d) the prescription of the valuation list, statement, return, OT other docu- ment whatsoever which is required or autho- rised to be used under or for the purposes of this Act ; ) (e) the mode of service of any notice, order or document required or authorised to be served ; (f) the inspection and taking copies of and extracts - from any draft valuation list, valuation list, - notice of objection, proposal for amendment to the valuation list, notice of appeal, valuation made by valuer, and fees for such inspection or copies ; (g) the appointment of valuers to advise or assist in connection with the valuation of buildings or lands and their powers and duties ; (h) the time at and the manner in which the amount of tax shall be paid to the *[Central Govern- ment ] ; (?) the proportion of the tax to be refunded or re- mitted, and the manner in which and the con- ditions subject to which such refund or remis- sion may be granted ; (j) the prescription of fees to be charged in con- nection with any application made under this Act or the rules made thereunder ; (k) any matter which is required by this Act to be prescribed ; () s1ilch other matters as in the opinion of the cgfiffiral Government] are required to be pres- . *Substituted for the words “State G - ji tion (Chanas : overnment” by the Punjab Re-organisa- 196 ( igarh) (Adaptation of Laws on State and Conc_:urrenltWSubjects) grnder, 1940 : Pb. Act XVIL] Hissar. Hansi. Bhiwani. Sirsa. Budhlada. Tohana. Jakhal. Kalanwali. Mandi Dabwali. Fatehabad, Rohtak. Jhajjar. Beri. Bahadurgarh. Gohana. Sonepat. Mehm. Rewari. Palwal. Ferozepur-jhirka. Hodel. Ballabgarh, Faridabad, Hidayatpur Chhaoni. Sohna. Farrukhnagar Nuh. Karnal. Panipat Kaithal. Shahabad. Thanesar. pundri. Ladwa. Radaur. Karnal Civil Station, URBAN IMMOVABLE PROPERTY TAX SCHEDULE (SEecTION 3) Rating areas Kaithal Mandi. Ambala City. . Jagadhri. Rupar. Sadhaura. Kalka. 63 Sadar Bazar Ambala Cantt. Kharar. Babyal. Civil Station Ambala City. Buria. Ambala Cantonment. Kasauli Cantonment. Simla. Kasumpti. Dagshai Cantonment. Jutogh Cantonment. Subathu Cantonment. Dharamsala. Kangra. Nurpur. Palampur. Hoshiarpur. Urmur-Tanda, Dasuya. Garhshankar. Gardhiwala. Hariana. Jaijon. Khanpur. Miani. Mukerian. Sham Chaurasi. Una. Anandpur, BLE OVA 64 URBAN IMM TAX Jullundur. Kartarpur. Nakodar. Phillaur. Nur Mahal. Banga. Rabhon. Alawalpur. Nawanshahr. Jullundur Cantonmen t. Ludhiana. Jagraon. Rai Kot. Khanna. Samrala. -Ferozepore. Fazilka. Muktsar. . Zira. Moga. Abohar. Dharamkot. Giddarbaha. Guru Har Sahai. Bucho Mandi. Tankanwali. Jalalabad. Ferozepore Cantonment. koK ko ¥ ¥ ok g XVu Khem Karan. Patti. Sl ol o Sur Singh. sk e K ok ok Khalra Mandi. Amritsar. Jandiala. Tarn Taran. Majitha. Ram Das. Sultanwind. Chheharta. _ Amritsar Cantonment. Dalhousie. Pathankot, Dinanagar. Gurdaspur. Batala. Dera Baba Nanak. Sujanpur. Hir Gobindpur. Fatehgarh. ' Narot Jaimal Dhariwal. (B Qadian. st ) Dallhousie Cantonment, Bakloh Cantonment. Ak etk . 1 ) 0 ! LI X The entries “Lahore”, “Kasur”, “Chunian”, “Pattoki”, “Khundfan”, “‘Padhana”, “Kot Rai Buta Mal-cum-, Cantonment”, and all entires after “Bakloh Azamabad”, “Riawind Mandi”, “Lahore Independence (Adaptation of Bengal and Punjab Acts) Order, 1948 A { Contoamant”, omitted by 'the Indian