(1) This Act may be called the Punjab Land Revenue (Surcharge) Act, 1954.

6[(2) It extends to the whole of the State of Punjab except that portion of the Amritsar District which does not fall within the assessment circles of

(i) Tarn Taran Urban, and

(ii) Amritsar Urban and Suburban.]

(3) It shall come into force at once in the territories to which this Act extended immediately before the 1st November, 1956 and in any other area of the remaining territories on such date as may be notified by the State Government in this behalf, and different dates may be specified for different areas.]

(1) With effect from the Rabi harvest of the agricultural year 1953-1954, 7[or, where this Act comes into force in any area by notification issued under sub-section (3) of section 1, with effect from such harvest as the State Government may, by notification direct]; and notwithstanding anything to the contrary contained in the Punjab Land Revenue Act, 1887 (Act XVII of 1887), every land owner who pays land revenue8 * * * in excess of ten rupees shall be liable to pay a surcharge thereon to the extent of one-quarter of the land-revenue if the amount payable by him as land revenue does not exceed thirty rupees, and two-fifths of the land revenue where the amount payable by him exceeds thirty rupees:

9[Provided that the levy of surcharge shall not have the effect of adding to the value of any Jagir or any assignment of Land Revenue.]

(2) The surcharge shall continue to be charged and levied so long as the assessment of land revenue prevailing at the commencement of this Act 10[or, in the case of an area in which this Act comes into force by notification issued under sub-section (3) of section 1 prevailing on the date of such notification] continues to be in force.

(3) A land owner, liable to pay the surcharge, whose land is situated within the jurisdiction of more than one patwari, and who has not, before the commencement of this Act, 11[or before the date on which this Act comes into force in any area, as the case may be, given such information, shall within thirty days from the commencement of this Act or from the said date] give written information of the details of the total land revenue payable by him to the patwari of every revenue estate in which any part of such holding is situate, and shall also submit a copy thereof to the Tahsildar having jursdication.

12[(3A) If a land-owner fails to furnish the information required in the foregoing sub-section or furnishes the information which is wrong in material particulars, he may be charged a penalty up to twelve times the amount of surcharge recoverable from him under this Act:

Provided that a land-owner shall be deemed to have furnished the required information if he furnishes it within one month of the commencement of the Punjab Land Revenue (Surcharge) (Amendment) Act, 1957].

(4) The surcharge 13[and the penalty if any] shall be recoverable as land revenue and in manner prescribed by rules 14[made] by the State Government in this behalf.15

16[2-A. Power to make rules. The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.

The Punjab Land Revenue (Surcharge) Ordinance, 1954, the Punjab Land Revenue (Surcharge) (Amendment) Ordinance, 1954, and the Punjab Land Revenue (Surcharge) (Second Amendment) Ordinance 1954, are hereby repealed, but notwithstanding such repeal anything done or any action taken in pursuance of or in exercise of any power conferred by or under the repealed Ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken.

1. For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1954 pages 494-95 and 813; for proceedings in the Assembly see Punjab Legislative Assembly and Council Debates 1964.

2. For statement of Objects and Reasons see Punjab Government Gazette (Extraordinary), 1955 page, 718; for proceedings in the Assembly, see Punjab Legislative Assembly and Council Debates, 1955.

3. For Statement of Objects and Reasons see Punjab Government Gazette (Extraordinary) 1956, Page 1142.

4. For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary) 1957, Page 568.

5. For Statement of Objects and Reasons see Punjab Government Gazette (Extraordinary), 1957, Pages 1021-1022.

6. The original sub-section (2) deemed always to have bean substituted by Punjab Act No. 44 of 1956 and sub-section and (2) and (3) substituted by Punjab Act 35 of 1957 and again sub-section (2) substituted by the Punjab Adaptation of Laws (State and Concurrent Subjects) ordered, 1968.

7. Inserted by Punjab Act, No. 35 of 1957.

8. The words in the State of Punjab omitted by ibid.

9. Proviso added by Punjab Act, 19 of 1955.

10. Inserted by Punjab Act No. 35 of 1957.

11. Substituted for the words given such information shall within thirty days from the commencement thereof by ibid.

12. Sub-section (3-A) inserted by Punjab Act No. 13 of 1957.

13. Inserted by Punjab Act No. 13 of 1957.

14. Inserted by Punjab Act No. 35 of 1957.

15. For rule made under Sub-Section (4) of section 2 see Punjab Government Revenue Department Notification No. 30385-R(CH). 54/664 dated 25th April, 1955.

16. New section 2-A inserted by Punjab Act No. 35 of 1955.