| Statement of Objects and Reasons - By virtue of the Punjab Government notification No. 2501-LB-53/23549, dated the 16th April, 1953, the Punjab Government notified the imposition of Professions Tax by the District Board, Ambala, under section 31 (6) of the Punjab District Act, 1883 (Act XX of 1883). According to the said notification the tax was to come into force on the 15th May, 1953. Section 31 (6) of the said Act requires that when the proposals of a District Board in respect of a tax has been sanctioned by Government, Government shall notify the imposition of the tax in accordance with the proposals, and shall in the notification specify a date not less than three months from the date of the notification on which the tax shall come into force.
2. The date specified in the notification for enforcement of the tax imposed by the Board fulfil the requirements of section 31 (6) (a) of the Punjab District Boards Act, 1883, and as such it is invalid.
3. The object of the Ambala District Board Tax Validating Bill, 1956, is to validate the imposition of the said tax which the District Board was competent to impose.
Punjab Government Gazette Extraordinary, dated the 2nd April, 1956.
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