(1) This Act may be called the Punjab Commercial Crops Cess Act, 1963.

(2) It extends to the whole of the State of Punjab.

In this Act, unless the context otherwise requires

(a) Assessing Authority means the Assistant Collector of the second grade having jurisdiction in the area in which a commercial crop is grown;

(b) canal means a canal as defined in clause (2) of section 3 of the Northern India Canal and Drainge Act, 1873;

(c) commercial crop means a crop of cotton, sugarcane or chillies;

(d) prescribed means prescribed by rules made under this Act;

(e) all other terms, which are used but not defined, shall have the meaning assigned to them in the Punjab Land Revenue Act, 1887.

(1) Notwithstanding anything contained in the Punjab Land Revenue Act, 1887, or in any other law for the time being in force, every landowner on whose land a commercial crop is grown shall, for every harvest commencing with the Kharif harvest of the agricultural year 1963 1964 and ending with the Kharif harvest of the agricultural year 4[1970 1971] be liable to pay a cess in the nature of land revenue on such land at the rate of

(a) four rupees per acre, in the case of land which is irrigated by canal water; and

(b) two rupees per acre, in the case of any other land:

Provided that no cess shall be levied on any land, not exceeding such area as may be prescribed, on which a commercial crop is grown solely for home use:

Provided further that no cess shall be levied on any such land or part thereof on which the commercial crop grown is determined as kharaba in accordance with rules made under this Act.

(2) The cess shall be levied and collected by the Assessing Authority.

(1) The Assessing Authority shall, in respect of each harvest for which a cess is payable under this Act, cause to be prepared in the prescribed manner a notice of demand in respect of the cess payable by each landowner containing the following particulars, namely:

(a) the name of the landowner on whose land a commercial crop is grown;

(b) the khasra number of the land on which a commercial crop is grown;

(c) the name of the harvest along with the agricultural year in which a commercial crop is grown;

(d) name of the commercial crop grown and whether it is grown on land irrigated by canal water or on any other land;

(e) area in acres under each commercial crop;

(f) rate of cess leviable; and

(g) amount of cess payable.

(2) The notice of demand shall be distributed to the landowner concerned in such manner as may be prescribed.

(1) Any landowner to whom a notice of demand has been distributed under section 4 may, within a period of fifteen days from the date of such distribution, communicate in writing to the Assessing Authority any objection to the amount of the cess specified in the notice of demand or to any other matter contained in such notice affecting his liability to pay the cess under this Act.

(2) The Assessing Authority shall consider the objection received under sub-section (1) and pass an order accepting or rejecting it after recording his reasons for such acceptance or rejection:

Provided that no order rejecting the objection shall be made without affording to the objector a reasonable opportunity of being heard.

Any person aggrieved by an order of the Assessing Authority passed under sub-section (2) of section 5 may, within a period of thirty days from the date of such order, appeal to the Assistant Collector of the First Grade, whose decision on such appeal shall be final.

Nothing in this Act shall affect the liability of any person under

(a) the Punjab Land Revenue Act, 1887;

(b) the Punjab Land Revenue (Surcharge) Act, 1954;

(c) the Punjab Land Revenue (Special Assessments) Act, 1955;

(d) the Punjab Land Revenue (Special Charges) Act, 1958;

(e) the Punjab Land Revenue (Additional Surcharge) Act, 1960; and

(f) the Punjab Temporary Taxation Act, 1962.

A civil court shall not have jurisdiction in any matter which a revenue officer is empowered by this Act to dispose of or take cognizance of the manner in which a revenue officer exercises any power vested in him by or under this Act.

Where in any harvest land revenue is remitted in respect of any land on which a commercial crop is grown, proportionate remission shall also be allowed in the amount of cess levied on such land under this Act.

Where, in the opinion of the State Government, the water rates in any area are substantially higher as compared to other areas of the State, the State Government may by notification exempt the land in such area from the payment of the cess leviable under this Act.

(1) The State Government may by notification make rules for carrying out the provisions of this Act.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for

(a) the area of land on which no cess is to be levied under the proviso to sub-section (1) of section 3;

(b) the determination of commercial crops as khardba and matters relating thereto;

(c) the manner in which a notice of demand shall be caused to be prepared by the Assessing Authority under sub-section (1) of section 4;

(d) the manner in which notices of demand shall be distributed under sub-section (2) of section 4.

(3) Every rule made under this section shall be laid as soon as may be after it is made before 5[* * * *] the State Legislature while it is in session for a total period of ten days which may be comprised in one session or in two successive sessions, and if before the expiry of the session in which it is so laid or the session immediately following 6[the Legislature] agree in making any modification in the rule or 6[the Legislature] agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect as the case may be, so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

1. For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1963, page 447.

2. For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1965, page 1167.

3. Received the assent of the Governor of Punjab on the 5th April, 1963 and was first published for general information in the Punjab Government Gezette (Extraordinary) dated the 10th April, 1963]

4. Substituted for the figures 1965 1966 by Punjab Act 29 of 1965, section 2.

5. The words each House of omitted by the Adaptation of Punjab Laws Order, 1970.

6. Substituted for the words both Houses by ibid.