The Punjab Land Revenue (Additional Surcharge) Act, 1960
Punjab Act No. 38 of 1960
(a) "additional surcharge" means the enhanced land revenue levied and collected under section 3;
(b) "Land revenue" shall have the meaning assigned to it in clause (6) of Section 3 of the Punjab Land Revenue Act, 1887, but shall not include -
(i) a special assessment made under the Punjab Land Revenue (Special Assessments) Act, 1956 (Punjab Act No. 6 of 1956);
(ii) the surcharge payable under the Punjab Land Revenue (Surcharge) Act 1954 (Punjab Act No. 36 of 1954); and
(iii) the special charge payable under the Punjab Land Revenue (Special Charges) Act, 1958 (Punjab Act No. 6 of 1958);
(c) all other words and expressions used, but not defined in this Act, shall have the same meaning as are assigned to them in the Punjab Land Revenue Act, 1887 (Punjab Act XVII of 1887).3. Levy and collection of additional surcharge. - (1) Notwithstanding anything to the contrary in the Punjab Land Revenue Act, 1887, for such two successive harvests as may by notified by the State Government in this behalf, there shall be levied and collected in respect of the land of every landowner who pays land revenue, an additional surcharge thereon at the rate of fifty per centum of the land revenue payable by him under the said Act. Such a surcharge on any land shall be levied once only. (2) The additional surcharge referred to in sub-section (1) shall be in addition to the surcharge, if any, payable by a landowner under the Punjab Land Revenue (Surcharge) Act, 1954 (Punjab Act No. 36 of 1954). 4. Recovery. - The additional surcharge, shall be recoverable, as land revenue under the Punjab Land Revenue Act, 1887, and the rules made thereunder. 5. Additional surcharge to be excluded in payment of special charges. - For the purposes of payment of the special charge under the provisions of the Punjab Land Revenue (Special Charges) Act, 1958 (Punjab Act No. 6 of 1958), the additional surcharge shall not be taken into consideration in calculating the land revenue under that Act.