The Punjab Land Revenue Special Assessment (Exemption) Act, 1962

Act 7 of 1962] THE PUNJAB LAND REVENUE SPECIAL ASSESSMENT (EXEMPTION) 463 1THE PUNJAB LAND REVENUE SPECIAL ASSESSMENT (EXEMPTION) ACT, 1962. (Punjab Act 7 of 1962) [Received the assent of the Governor of Punjab on the 28th May, 1962 and was first published for general information in the PUNJAB GOVERNMENT GAZETTE (Extraordinary), dated the 2nd June, 1962.1 2 3 Year No. Short title Whether affected by Legislation 1962 7 The Punjab Land Revenue Special Assess- ment (Examption) Act, 1962 An Act to provide certain exemptions from special assessment of land revenuе. BE it enacted by the Legislature of the State of Punjab in the Thirteenth Year of the Republic of India as follows:- 1. This Act may be called the Punjab Land Reve- nue Special Assessment (Exemption) Act, 1962. 2. In this Act, unless the context otherwise re- quires,- (a) "factory" means a factory as defined in clause (m) of section 2 of the Factories Act, 1948; (b) "land" means land which for reasons specified in clauses (f) and (g) of sub-section (1) of For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1962, page 655. Short title. Exemption from special assess- ment. 464 (c) THE PUNJAB LAND [Act 7 of 1962 REVENUE SPECIAL ASSESSMENT (EXEMPTION) section 59 of the Punjab Land Revenue Act. 1887, requires revision in the assessment of its land revenue; "special assesment" means the special asses. ment made under the Punjab Land Revenu. (Special Assessments) Act, 1955, or clauses (f) and (g) of sub-section (1) of section 59 of the Punjab Land Revenue Act, 1887. 3. (1) As from the commencement of the Punjab Land Revenue (Special Assessments) Act, 1955, no land shall be liable to special assessment- (a) where such land is situated in any hill area or sub-montane area specified in this behalf by the State Government by notification; or (b) where on such land a factory is established, whether before or after such commence- ment: Provided that the exemption in clause (b) shal1 apply for a period of ten years to be com- puted from the date on which the factory starts working. (2) The State Government, if it is of opinion that it is in public interest so to do, may by notification exempt any class or classes of sites or any areas to be specified in the notification from liability to special assessment.