The Punjab Land Revenue (Special Charges) Act, 1958

1958 Pb. Act 6] THE PUNJAB LAND REVENUE (SPECIAL CHARGES) АСT, 1958 THE PUNJAB LAND REVENUE (SPECIAL CHARGES) ACT, 1958 ARRANGEMENTS OF SECTIONS SECTIONS CONTENTS 1. Short title extent and commencement. 2. Definitions. 3. Levy of special charge. 4. Submission of returns. 5. Penalty for failure to furnish informatior 6. Recovery of special charge. 7. Revision. 8. Rule making power. Schedule. 579 1958:Pb. Act 6] THE PUNJAB LAND REVENUE (SPECIAL CHARGES) АСT, 1958 1THE PUNJAB LAND REVENUE (SPECIAL CHARGES) ACT, 1958. PUNJAB ACT No. 6 OF 1958. 581 [Received the assent of the Governor of Punjab on the 12th April, 1958 and was first published for general information in the Punjab Government Gazette (Extraordinary), dated the 15th April, 1958.] 1 2 3 4 Year No. Short title Whether affected by Legislatio n 1958 6 The Punjab Land Revenue (Speical Chatge) Act, 1958 Amended by Punjab Act 15 of 19622 Amended by Punjab Adaptation of Laws (State and Concurrent Subjects) Order, 1968 An Act to provide for the levy and payment of a special charge on land revenue. BE it enacted by the Legislature of the State of Punjab in the Ninth Year of the Republic of India as follows:- 1. (1) This Act may be called the Punjab La nd Revenue (Special Charges) Act, 1958. (2) It extends to the whole of the State of Punjab. (3) It shall come into force at once in the 3[ter- ritories of the State of Punjab which, immediately before the Ist November, 1956, formed part of th at State, but the State Government may, by notif ication in the Official Gazette, direct that it shall come into force in the remain- ing territories or any part thereof on such date or dates as may be specified in such notifi cation and different dates may be specified for different par ts] 1For Statement of Objects and Reasons, see P unjab Government Gaezt! Extraordinary), 1957. Page 1667 2For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1963. Page 486 3Substituted for centain words by Pvnjab Adaptation of Laws (State and concurrent Subjects) Order, 1968. Short tjtle extent and commence- ment. Defini- tions. Levy of special charge. Submission of returns. 582 THE PUNJAB LAND REVENUE [1958:Pb. Act 6 (SPECIAL CHARGES) AСТ, 1958 2. In this Act, unless there is anything repugnant in the subject or context,- (a) "land revenue" shail have the meaning assigned to it in section 3 (6) of the Punjab Land Revenue Act, 1887, and shall include the surcharge leviable under the Punjab Land Revenue (Surcharge) Act, 1954 (No. XXXVI of 1954)[but shall not include special assessment made under the Punjab Land Revenue (Special Assessments) Act, 1955, or under clause (f) or clause (g) of sub-section (1) of section 59 of the Punjab Land Revenue Act, 1887.] (b) "landowner" means a landowner who is liable to pay special charge under this Act; (c) "assessing authority" means the Collector of the district where the land of any person is situate and if it is situated in more than. one district, such other officer as may be appointed by the State Government in this behalf; (d) all terms, which are used but not defined, shall have the meaning assigned to them in the Punjab Land Revenue Act, 1887. 3. With effect from the Rabi harvest of the agri- cultural year 1957-58 or, where this Act comes into force in any area by notification issued under sub-section (3) of section 1, with effect from such harvest as the State Government may, by notification, direct, and notwithstanding anything to the contrary contained in the Punjab Land Revenue Act, 1887 (Act No. XVIIІ of 1887), every landowner who pays land revenue in excess of fifty rupees, shall be liable to pay a special charge thereon in accordance with the rates speci- fied in the Schedule. 4. (1) A landowner who is liable to pay more than Rs. 50 as land revenue and whose land is situated 1Inserted by Punjab Act 15 of 1963, section 2. 1958:Pb. Act 6] THE PUNJAB LAND REVENUE (SPECIAL CHARGES) ACT, 1958 583 within the territorial jurisdiction of more than one Patwari and who has not already given such information shall, within thirty days from the date on which this Act comes into force in any area, furnish information of the total land revenue payable by him to the Pat- wari in whose circle he ordinarily resides or in whose circle he holds largest amount of land and shall also submit a copy thereof to the Tahsildar having juris- diction. (2) The provisions of sub-section (1) shall apply mutatis mutandis to a person who becomes liable to pay the special charge under this Act as a result of acquisition of land after the commencement of this Act and in his case the period of return shall be thirty days from the date of acquisition. 1[5. If a person fails to furnish the information required by section 4 or furnishes information which is wrong in material particulars, the assessing auth- ority may charge him with a penalty up to six times the amount of special charge recoverable from him under this Act: Provided that a person shall be deemed to have furnished the required information if he fur- nishes it within ninety days of the commen ce- ment of the Punjab Land Revenue (Special Charges) Amendment Act, 1963.] 6. The [Special charge and the penalty, if any] under this Act shall be recoverable as land revenue and in the manner prescribed by rules made by the State Government in this behalf. 7. The prescribed authority of its own motion, or, on application made to it in the prescribed man- ner, may call for the record of any proceedings, which are pending before or have been disposed of by any authority under this Act for the purpose of satisfying itself as to the legality or propriety of such proceedings or any order made there- under and may pass such order in relation thereto as it may think fit. 1 Substituted by Punjab Act 15 of 1963, section 3. Penalty for failure to furnish information Recovery of special charge Revision 584 THE PUNJAB LAND REVENUE (SPECIAL CHARGES AСТ, 1958 11958: Рb. Act 6 Rule making power 8. The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act. SCHEDULE (see section 3) (a) Land revenue exceeding Rs. 50 but not exceeding Rs. 100 annually — On the first Rs. 50 On the remaining Rs. 50 or part there- of Nil 50 per cent (b) Land revenue exceeding Rs. 100 bu t not exceeding Rs. 200 annually - On the first Rs 50 On the next Rs. 50 Nil 50 per cent On the next Rs. 100 or part thereof 70 per cent (c) Land revenue exceeding Rs. 200 but not exceeding Rs. 500 annually - On the first. Rs. 50.. Nil On the next Rs. 50 50 per cent On the next Rs. 100 70 per cent On the next Rs. 300 or part thereof 100 per cent (d) Land revenue exceeding Rs. 500 but not exceeding Rs. 1,000 annually - On the first Rs. 50 On the next Rs. 50 On the next Rs. 100 On the next Rs. 300 On the next Rs. 500 or part thereof .. Nil 50 per cent 70 per cent 100 per cent 150 per cent (e) Land revenue exceeding Rs. 1,000 annually — On the first Rs. 50 Nil On the next Rs. 50 50 per cent On the next Rs. 100 70 per cent On the next Rs. 300 100 per cent On the next Rs. 500 150 per cent On the remaining amount 300 per cent