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The Punjab Land Revenue (Special Assessments) Act, 1955
Punjab Act No. 6 of 1956
hl326
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LEGISLATIVE HISTORY 6 |
(1) "Land" means land which for reasons specified in clause (f) of sub-section (10 of section 59 of the Land Revenue Act, 1887, as amended by Punjab Act XIII of 1952, requires revision in the assessment of its land revenue.
(2) "Factory" means a factory as defined in section 2 (m) of the Factories Act, 1948.
(3) Any expression used and not defined in this Act shall have the same meaning as is assigned to it in the Punjab Land Revenue Act, 1887.
3. Levy of special assessment . - (1) With effect from the Kharif harvest, 1955[in the territories which immediately before the Ist November, 1956, were comprised in the State of Punjab and from the Kharif harvest, 1957, in the territories which immediately before that date, were comprised in the State of Patiala and East Punjab State Union] and notwithstanding anything to the contrary contained in the Punjab Land Revenue Act (Act XVII of 1887), land under this Act shall be assessed to land revenue by Assistant Collector First Grade having jurisdiction, at the rates specified in the schedule appended hereto: Provided that the special assessment so levied shall not have the effect of adding to the value of any jagir or any assignment of land revenue. (2) Any person affected by an assessment made under sub-section (1) may, within 30 days from the date of demand of the assessment, present a petition for reconsideration of the assessment so far as it affects him to the Assistant Collector who shall pass an order setting forth his reasons for granting or refusing it. (3) An appeal from an order of the Assistant Collector shall lie within thirty days to the Collector whose decision shall be final. 4. Duration of special assessment . - The assessment at the rates fixed in the Schedule shall remain in force till such time as special assessment is made by the Revenue Officer in accordance with the provisions of the Punjab Land Revenue Act, 1887, and the Rules made thereunder. 5. Collections of special assessment . - Land revenue assessed under the Act shall be recoverable as land revenue under the Punjab Land Revenue Act, 1887.Schedule
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Description |
Rate of Land Revenue |
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1. Land when put to use for a cinema or theatre building. |
20 times the existing land revenue rate. |
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2. Land when put to use as a house when situated in the limits of - |
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(i) the Municipal committees, Ist and 2nd class, and Cantonments. |
4 times the existing land revenue rate. |
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(ii) Municipal Committees, III class |
3 times the existing land revenue rate. |
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(iii) Notified Area Committees. |
Double the existing land revenue rate. |
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3. Land when put to use for other non-agricultural purposes, such as a factory not specified above, when situated in the limits of - |
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(i) The Municipal Committees, Ist and 2nd class and Cantonments. |
15 times the existing land revenue rate. |
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(ii) Municipal Committees, III class |
12 times the existing land revenue rate |
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(iii) Notified Area Committees |
10 times the existing land revenue rate. |
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(iv) District Boards *[or Zila Parishads] |
10 times the existing land revenue rate. |
*Added by Punjab Act 17 of 1963, section 2(b)
Note. - [(1)] Where only one land revenue rate was fixed at settlement for nehri land, that rate shall be taken as the rate of land revenue, while, in other cases including revenue-free lands, the highest barani land revenue rate shall be taken as the land revenue rate for the purpose of special assessment under this Act.
Note. - (2) In relation to the territories which immediately before the 1st November, 1956, were comprised in the State of Patiala and East Punjab State Union, the lands situated in the limits of District Boards, shall mean the lands situated outside the limits of the municipalities and notified area committees.]
Validiation. - [(3) Notwithstanding anything contained in the Punjab Land Revenue (special Assessments) Act, 1955, or in any other law for the time being in force or in any judgement, decree or order of any court or other authority where, at any time after the 15th day of May, 1958, and before the commencement of the Punjab land Revenue (special Assessments) Amendment and Validation Act, 1963, any special assessment has been made in respect of the lands, situated outside the limits of municipalities and notified area committees, in the territories, which, immediately before the Ist November 1956, were comprised in the State of Patiala and East Punjab States Union, such special assessment shall be and shall be deemed always to have been, valid and shall not be questioned on the ground that such lands were not the lands situated in the limits of District boards or that no District Boards were established in the said territories".]
