Punjab act 002 of 2015 : The punjab municipal act amendment and punjab municipal corporation amendment act

PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27, 2015

(MAGHA 7, 1936 SAKA)

Short title and commencement.

PART I

GOVERNMENT OF PUNJAB

DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB

NOTIFICATION

The 27th January, 2015

No.2-Leg./2015.-The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the 16th Day of January, 2015, is hereby published for general information:-

THE PUNJAB MUNICIPAL (SECOND AMENDMENT) ACT, 2014

(Punjab Act No. 2 of 2015)

ACT

further to amend the Punjab Municipal Act, 1911. BE it enacted by the Legislature of the State of Punjab in the Sixty-fifth Year of the Republic of India as follows:-

1. (1) This Act may be called the Punjab Municipal (Second Amendment) Act, 2014.

(2) The provisions of sections 2, 3, 4 and 5 shall be deemed to have come into force on and with effect from the first day of April, 2014, and the remaining provisions of this Act shall come into force on and with effect from the date of its publication in the Official Gazette.

2. In the Punjab Municipal Act, 1911 (hereinafter referred to as the principal Act), in section 3, after clause (1a), the following clause shall be inserted, namely:-

"(1aa) "flat" means an apartment, which may be called block, chamber, dwelling unit, lot, premises, suite, tenement, unit or by whatever any other name, a separate and self contained part of any property, including one or more rooms or enclosed spaces, located on one or more floors, or any part or parts thereof, in a building, or in a portion of land, used or intended to be used for residence, or for any other type of independent-use ancillary to the residential purpose, and with a direct exit to a public street, road or to a common area leading to such street, or road, and includes Amendment of

section 3 of

Punjab Act 3 of

1911.

any garage or room, whether or not adjacent to the building in which such apartment is located for the use by the owner of such apartment for parking any vehicle or for the residence of any domestic servant employed in such apartment;".

3. In the principal Act, in section 61, in sub-section (1).-

(i) for clauses (a), (aa) and (aaa), the following clauses shall be substituted, namely: -

"(a) (i) A tax payable by the owner of building and land:

Provided that in the case of building and land occupied by tenants in perpetuity, the tax shall be payable by such tenants.

(ii) The tax payable under clause (i) shall be levied at such rate and shall be calculated in such manner as the State Government may specify, by notification to be published in the Official Gazette:

Provided that the owner or the occupier, as the case may be, shall be at liberty to pay the tax on building and/or land as per the calculations to be made in accordance with the provisions of either the principal Act, as amended by the Punjab Municipal (Amendment) Act, 2014 (Punjab Act No. 18 of 2014), or the Punjab Municipal (Second Amendment) Act, 2014, as he thinks appropriate. (aa) Notwithstanding anything contained in clauses (i) and (ii) of clause (a),-

(A) no tax shall be leviable on vacant land, and building and/or land,-

I. exclusively used for,-

(i) religious purposes, religious rites, religious ceremonies, religious festivals;

(ii) cremation grounds, burial grounds;

(iii) gaushalas, stray animal care centers;

(iv) historical and heritage buildings, so notified by the State Government, Central Government or United Nations Educational, Scientific and Cultural Organization;

(v) old age homes, homes for disabled, homes for orphans and homes for destitute;

PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27, 2015

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Amendment of section 61 of Punjab Act 3 of

1911.

(vi) the building or land owned and used by the committee;

(vii) the building or land used for Schools and Colleges owned or aided by the State Government;

(viii) the building or land of Hospitals or Dispensaries owned by the State Government;

(ix) parking space (only in respect of multi-storey flats or buildings); and

(x) land used for agricultural or horticultural purposes;

II. belonging to units or projects covered under the 'Fiscal Incentives for Industrial Promotion-2013' as notified by the Government of Punjab, Department of Industries and Commerce,- vide No. CC/ FIIP/2013/5343, dated the 5th December, 2013, the exemption shall be available to such Units or Projects subject to the terms and conditions set and to the extent indicated therein, on production of a certificate from the nodal agency specified in the said Notification;

III. pertaining to residential houses (without any condition of storeys) measuring 50 square yards or below or single storey residential houses (inclusive of mumti and water tanks) measuring 125 square yards or below or residential flats having super covered area measuring 500 square feet or below;

IV. in the area falling within a newly constituted Municipal Council or Nagar Panchayat on or after the first day of April, 2014, for a period of three years to be reckoned from the date of such constitution;

V. in the area falling within a Municipal Council or Nagar Panchayat, constituted prior to the first day of April, 2014, but had not completed three years on this date, for a period of three years to be reckoned from the said date;

VI. in the area included in a Municipal Council or Nagar Panchayat on or after the first day of April, 2014, for a period of three years to be reckoned from the date of such inclusion;

VII. in the area which was included in a Municipal Council or Nagar Panchayat within the period of three years prior to the first day of April, 2014, but had not completed three years on this date, for a period of three years to be reckoned from the said date;

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VIII. owned by the following categories of persons:-

(i) Freedom Fighters, who are receiving pension as such from the Central Government or the State Government or both, as the case may be;

(ii) Persons living below poverty line who possess requisite card, issued in support thereof; and

(iii) Persons, who had served, or are serving, in any rank, whether as a combatant or a non-combatant, in the Naval, Military or Air Forces of the Union of India;

Explanation.-The expression 'vacant land' shall construe the land comprising any plot which does not contain any structure, may be pucca or kacha.

(B) the building and land owned by the following categories of persons shall be exempted from the payment of tax of five thousand rupees per financial year:-

(i) Widows; and

(ii) Handicapped persons, who are as if being assesses entitled for the time being to the benefits of deduction under section

80 U of the Income Tax Act, 1961;

(C) the building and/or land of all educational institutions, other than Governmental and Government aided, shall be exempted from the payment of fifty per cent of the tax assessed for a financial year:

Provided that if it appears to the State Government to be expedient and necessary, at any time, it may review the exemptions granted, by an order to be published in the Official Gazette.".

(ii) after clause (f) and proviso thereunder, the following clause shall be inserted, namely:-

"(g) a tax on advertisements other than advertisements published in newspapers.".

4. In the principal Act, after section 79, the following sections shall be inserted, namely:-

" 79-A. (I) Every person, who erects, exhibits, fixes or retains upon or over any land, building, wall, boarding, frame, post or structure or upon or in any vehicle any advertisement or, who displays

PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27, 2015

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Tax on advertisements. Insertion of new sections 79-A, 79-B, 79-C, 79-D and 79-E in

Punjab Act 3 of

1911.

any advertisement to public view in any manner whatsoever, visible from a public street or public place (including any advertisement exhibited by means of cinematograph), shall pay for every advertisement which is so erected, exhibited, fixed or retained or so displayed to public view, a tax calculated at such rates, as may from time to time, be specified by the Government by notification in the Official Gazette:

Provided that no tax shall be levied under this section on any advertisement, which,-

(a) is exhibited within the window of a building if the advertisement relates to the profession or business carried on in that building; or

(b) relates to the trade, profession or business carried on within the building or land upon or over which such advertisement is exhibited or to any sale or letting of such building or land or any effects therein or to any sale, entertainment or meeting to be held on or upon or in the same; or

(c) relates to the name of the building or land upon or over which the advertisement is exhibited, or the name of the owner or occupier of such building or land; or

(d) relates to the business of railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration; or

(e) relates to any activity of the Central Government, State Government, the Municipal Council or the Nagar Panchayat.

(2) The tax on any advertisement leviable under this section shall be payable in advance in such number of installments and in such manner as may be determined by bye-laws made in this behalf.

Explanation.-1. The word "structure" in this section includes any movable board on wheels used as an advertisement or an

advertisement medium.

Explanation.-2. The word "advertisement" in relation to a tax on advertisement under this Act means any word, letter, model, sign, placard, notice, device or representation whether illuminated or not, in the nature of and employed wholly or

PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27, 2015

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in part for the purposes of advertisement, announcement or direction.

79-B. (1) No advertisement shall be erected, exhibited, fixed or retained upon or over any building or land, wall, boarding, frame, post or structure or place within the Municipality without the written permission of the Executive Officer granted in accordance with bye-laws made under this Act.

(2) The Executive Officer shall not grant such permission, if -

(a) the advertisement contravenes any bye-law made under this Act; or

(b) the tax, if any, due in respect of the advertisement has not been paid.

(3) Subject to the provisions of sub-section (2), in the case of an advertisement liable to the advertisement tax, the Executive Officer shall grant permission for a period for which the payment of the tax has been paid.

79-C. The permission granted under section 79-B shall become void in the following cases, namely:-

(a) if the advertisement contravenes any bye-law made under this Act;

(b) if any material change is made in the advertisement or any part thereof without the pervious permission of the Executive Officer;

(c) if the advertisement or any part thereof falls otherwise than through accident;

(d) if any addition or alteration is made to, or in the building , wall, boarding, frame, post or structure upon or over which the advertisement is erected, exhibited, fixed or retained and such addition or alteration involves the disturbance of the advertisement or any part thereof; and

(e) if the building, wall, boarding, frame, post or structure over which the advertisement is erected, exhibited, fixed or retained is demolished or destroyed.

PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27, 2015

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Prohibition of advertisments without written permission of Executive Officer. Pemission of

Executive Officer to become void in certain cases.

79-D. Where any advertisement has been erected, exhibited, fixed or retained upon or over any building or land, wall, boarding, frame, post or structure or upon or in any vehicle or displayed to public view from a public street or public place in contravention of the provisions of this Act or any bye-law made thereunder, it shall be presumed, unless and until contrary is proved, that the contravention has been committed by the person or the persons on whose behalf the advertisement purports to be or the agents of such person or persons.

79-E. If any advertisement is erected, exhibited or fixed, retained in contravention of the provisions of section 79-B, the Executive Officer may require the owner or occupier of the building or land, wall, boarding, frame, post, or structure or vehicle upon, or in which the same is erected, exhibited, fixed or retained, to take down or remove such advertisement or may enter any building or land, property or vehicle and have the advertisement dismantled, taken down or removed or spoiled, defaced or screened.".

5. In the principal Act, in section 199, in sub-section (1), for the words

"five hundred rupees" and "five rupees", the words "ten thousand rupees" and

"five hundred rupees" shall be substituted respectively.

6. In the principal Act, for section 201, the following section shall be substituted, namely:-

"201. (1) The Model bye-laws notified by the State Government shall remain applicable in a Committee till these are altered or modified by the Committee.

(2) No bye-law made under this Act by a Committee, or alteration made by a Committee in Model bye-laws, shall come into force until it has been approved by the State Government and published in the Official Gazette.

(3) The State Government may cancel its confirmation of any such bye-law or alteration and thereupon the said bye-law or alteration shall cease to have effect.".

7. In the principal Act, for section 237, the following section shall be substituted, namely:-

"237. Notwithstanding anything contained in this Act,-

PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27, 2015

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Presumption in case of contravention. Power of

Executive Officer in case of

contravention. Confirmation of Bye-laws. General powers of State Government over officers. Amendment of section 199 of Punjab Act 3 of

1911.

Substitution of section 201 of Punjab Act 3 of

1911.

Substitution of section 237 of Punjab Act 3 of

1911.

(i) the State Government shall have the power of reversing or modifying any order of any officer of the State Government or of any committee passed or purporting to have been passed under this Act, if it considers it to be not in accordance with the said Act or the rules or to be for any reason inexpedient, and generally for carrying out the purposes of this Act, the State Government shall exercise over its officers all powers of superintendence, directions and control; and

(ii) if a Committee delays in taking a decision on a matter of public interest or is unable to take such a decision in the absence of elected house, in those circumstances, the State Government shall be competent to take appropriate decision in public interest and the Executive Officer shall be bound to implement such decision of the State Government.".

8. (1) The Punjab Municipal (Second Amendment) Ordinance, 2014 (Punjab Ordinance No.5 of 2014), is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the Ordinance referred to in sub- section (1), shall be deemed to have been done or taken under the principal Act, as amended by this Act.

H.P.S. MAHAL,

Secretary to Government of Punjab, Department of Legal and Legislative Affairs.

PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27, 2015

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Repeal and Saving. 690/01-2015/Pb. Govt. Press, S.A.S. Nagar

PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27, 2015

(MAGHA 7, 1936 SAKA)

PART I

GOVERNMENT OF PUNJAB

DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB

NOTIFICATION

The 27th January, 2015

No.3-Leg./2015.-The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the 16th Day of January, 2015, is hereby published for general information:-

THE PUNJAB MUNICIPAL CORPORATION

(SECOND AMENDMENT) ACT, 2014

(Punjab Act No. 3 of 2015)

ACT

further to amend the Punjab Municipal Corporation Act, 1976. BE it enacted by the Legislature of the State of Punjab in the Sixty-fifth Year of the Republic of India as follows:-

1. (1) This Act may be called the Punjab Municipal Corporation (Second Amendment) Act, 2014.

(2) The provisions of sections 2, 3, 4, 5, 7 and 9 shall be deemed to have come into force on and with effect from the first day of April, 2014, and the remaining provisions of this Act shall come into force on and with effect from the date of its publication in the Official Gazette.

2. In the Punjab Municipal Corporation Act, 1976 (hereinafter referred to as the principal Act), in section 2, after clause (17), the following clause shall be inserted, namely:-

"(17-A) "flat" means an apartment, which may be called block, chamber, dwelling unit, lot, premises, suite, tenement, unit or by whatever any other name, a separate and self contained part of any property, including one or more rooms or enclosed spaces, located on one or more floors, or any part or parts thereof, in a building, or in a portion of land, used or intended to be used for residence, or for any other type of independent-use ancillary to the residential purpose, and with a direct exit to a public street, Short title and

commencement.

Amendment of

section 2 of

Punjab Act 42 of

1976.

PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27, 2015

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road or to a common area leading to such street, road, and includes any garage or room, whether or not adjacent to the building in which such apartment is located for the use by the owner of such apartment for parking any vehicle or for the residence of any domestic servant employed in such apartment;".

3. In the principal Act, in section 90, for sub-section (3-A), the following sub-section shall be substituted, namely: -

"(3-A) (i) Notwithstanding anything contained in this Act and subject to any general or special orders which the Government may make in this behalf, and to the rules, a Corporation may, from time to time for the purposes of this Act, and in the manner directed by this Act, impose in the whole or any part of the City a tax payable by the owner of a land or building at such rate as may be specified under section 97:

Provided that in the case of land or building occupied by tenants in perpetuity, the tax shall be payable by such tenants.

(ii) Notwithstanding anything contained in clause (i),-

(A) no tax shall be leviable on vacant land, and land and/or building ,-

I. exclusively used for,-

(i) religious purposes, religious rites, religious ceremonies, religious festivals;

(ii) cremation grounds, burial grounds;

(iii) gaushalas, stray animal care centers;

(iv) historical and heritage buildings, so notified by the State Government, Central Government or United Nations Educational, Scientific and Cultural Organization;

(v) old age homes, homes for disabled, homes for orphans and homes for destitute;

(vi) the land or building owned and used by the Corporation;

(vii) the land or building used for Schools and Colleges owned or aided by the State Government;

(viii) the land or building of Hospitals or Dispensaries owned by the State Government;

Amendment of

section 90 of

Punjab Act 42 of

1976.

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(ix) parking space (only in respect of multi-storey flats or buildings); and

(x) land used for agricultural or horticultural purposes;

II. belonging to units or projects covered under the 'Fiscal Incentives for Industrial Promotion-2013' as notified by the Government of Punjab, Department of Industries and Commerce, vide No. CC/FIIP/2013/5343, dated the 5th December, 2013, the exemption shall be available to such Units or Projects subject to the terms and conditions set and to the extent indicated therein, on production of a certificate from the nodal agency specified in the said Notification;

IV. in the area including in a Corporation on or after the first day of April, 2014, for a period of three years to be reckoned from the date of such inclusion;

V. in the area which was including in a Corporation within the period of three years prior to the first day of April, 2014 but had not completed three years on this date, for a period of three years to be reckoned from the said date;

VI. owned by the following categories of persons:-

(i) Freedom Fighters, who are receiving pension as such from the Central Government or the State Government or both, as the case may be;

(ii) Persons living below poverty line who possess requisite card, issued in support thereof; and

(iii) Persons, who had served, or are serving, in any rank, whether as a combatant or a non-combatant, in the Naval, Military or Air Forces of the Union of India; Explanation.-The expression 'vacant land' shall construe the land comprising any plot which does not contain any structure, may be pucca or kacha.

(B) the land and/or building owned by the following categories of persons shall be exempted from the payment of tax of five thousand rupees per financial year:-

(i) Widows; and

(ii) Handicapped persons, who are as if being assesses entitled for the time being to the benefits of deduction under section

80 U of the Income Tax Act, 1961;

(C) the land and/or building of all educational institutions, other than Governmental and Government aided, shall be exempted from the payment of fifty percent of the tax assessed for a financial year:

Provided that if it appears to the State Government to be expedient and necessary, at any time, it may review the exemptions so granted, by an order to be published in the Official Gazette.".

4. In the principal Act, in section 97, for sub-section (1), the following sub-section shall be substituted, namely:-

"(1) The tax payable on land and buildings shall be levied at such rate and shall be calculated in such manner as the State Government may specify, by notification published in the Official Gazette:

Provided that the owner or the occupier, as the case may be, shall be at liberty to pay the tax on land and/or building for the year 2014-15 as per the calculations to be made in accordance with the provisions either of the principal Act, as amended by the Punjab Municipal Corporation (Amendment) Act, 2014 (Punjab Act No. 19 of 2014), or of the Punjab Municipal Corporation (Second Amendment) Act, 2014, as he thinks appropriate.".

5. In the principal Act, in section 122, in sub-section (1), in the proviso, clause (a) shall be omitted.

6. In the principal Act, in section 399, for sub-section (2), the following sub-sections shall be substituted, namely:-

"(2) The Model bye-laws notified by the State Government shall remain applicable in a City till these are altered or modified by the Corporation.

(3) No bye-law made under this Act by a Corporation, or alteration/ Amendment of

section 97 of

Punjab Act 42 of

1976.

Amendment of section 122 of Punjab Act 42 of

1976.

Amendment of section 399 of Punjab Act 42 of

1976.

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modification made by a Corporation in Model bye-laws, shall come into force until it has been approved by the State Government and published in the Official Gazette.

(4) The State Government may cancel its confirmation of any such bye-laws or alteration and thereupon the said bye-laws or alteration shall cease to have effect.".

7. In the principal Act, in section 400, for the words "five hundred rupees" and "twenty rupees" wherever occurring, the words "twenty thousand rupees" and "five hundred rupees" shall be substituted respectively.

8. In the principal Act, after section 406, the following section shall be inserted, namely:-

"406-A. Notwithstanding anything contained in this Act,- State Government shall have the power of reversing or modifying any order of any officer of the State Government or Corporation passed or purporting to have been passed under this Act, if it considers it to be not in accordance with the said Act or the rules or to be for any reason inexpedient, and generally for carrying out the purposes of this Act, the State Government shall exercise over its officers all powers of superintendence direction and control; and

(ii) if a Corporation delays in taking decision on a matter of public interest or is unable to take such a decision in the absence of elected house, in those circumstances, the State Government shall be competent to take appropriate decision in public interest and the Commissioner shall be bound to implement such decision of the State Government.".

9. In the principal Act, in the THIRD SCHEDULE, in the table, for section 123 and the entries relating thereto, the following section and entries shall be substituted, namely:-

"Section Prohibition 123 advertisement without 50,000 500.".

permission

General powers of State Government over officers.

Amendment of

section 400 of

Punjab Act 42 of

1976.

Insertion of section 406-A of Punjab Act 42 of

1976.

PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27, 2015

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Amendment of Third Schedule Punjab Act 42 of

1976.

10. (1) The Punjab Municipal (Second Amendment) Ordinance, 2014 (Punjab Ordinance No.6 of 2014), is hereby repealed.

H.P.S. MAHAL,

Secretary to Government of Punjab, Department of Legal and Legislative Affairs. Repeal and

Saving.

690/01-2015/Pb. Govt. Press, S.A.S. Nagar

PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27, 2015

(MAGHA 7, 1936 SAKA)

Regd. No. NW/CH-22 Regd. No. CHD/0092/2015-2017 Price : Rs 2.70

EXTRAORDINARY

Published by Authority

CHANDIGARH, TUESDAY, JANUARY 27, 2015

(MAGHA 7, 1936 SAKA)

( iv )

LEGISLATIVE SUPPLEMENT

Contents Pages

Part - I Acts

1. The Punjab Municipal (Second Amendment) Act, 2014

(Punjab Act No. 2 of 2015) .. 5-12

2. The Punjab Municipal Corporation (Second Amendment) Act, 2014 (Punjab Act No. 3 of 2015) .. 13-18

Part - II Ordinances

Nil

Part - III Delegated Legislation

Nil

Part - IV Correction Slips, Republications and Replacements

Nil