Land Revenue (Additional Surcharge) Act, 1960

PUNJAB ACT 038 OF 1960

07 December, 1960

An Act to provide for the levy and collection of additional surcharge on land revenue

Be it enacted by the Legislature of the State of Punjab in the Eleventh Year of the Republic of India as follows.

Section 1. Short title and extent

(1) This Act may be called the Punjab Land Revenue (Additional Surcharge) Act, 1960.

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

Section 2. Definitions

In this Act, unless the context otherwise requires

(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.)

Section 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 be 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).

Section 4. Recovery

The additinal surcharge, shall be recoverable as land revenue under the Punjab Land Revenue Act, 1887, and the rules made thereunder.

Section 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.

1. For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary). 1960, page 2054.