PUNJAB GOVT. GAZ. (EXTRA), JANUARY 31.2013
(MAGHA 11,1934 SAKA)
PART I
DEPARTMENTOF LEGAL AND LEGISLATIVE AFFAIRS. PUNJAB'
NOTIFICATION
The 31st January, 2013 No. 6-Leg./2013.-The following Act of the Legislature of the State of Puniab received the assent of the Governor of Punjab on the 23rd January, 2013,is hereby published for general information :
THE PUNJAB MUNICIPAL (SECOND AMENDMENT)
ACT, 2012
(Punjab Act NO. 6 of 2013)
AN
ACT
furtherto amend the Punjab Municipal Act, 1911.
29
(i) BEit enacted by the Legislature of the State of Punjab in the Sixty-third Year of the Republic of India as follows:
1. (1) This Act may be called the Punjab Municipal (Second
(2) It shall be deemed to have come into force on and with effect from the 15th day of November, 2012, in respect of the building and lands, which are not subject to a tax on building and lands under section 6l prior to such date:
Provided that the provisions of this Act with regard to the building and lands, other than those as aforesaid, shall apply with effect from the first day ofApril, 2013.
2. In the Punjab Municipal Act, 1911 (hereinafter referred to as the principal Act), in section 3, for clause (1), the following clause shall be substituted, namely:
"(1) (a) "annual unit value" means the value of the building and lands calculated at the following rates,
five per cent of total unit value in the case ofresidential building:
(ii) twenty per cent of total unit value in the case of Malls and Hotels with five stars and above; and
(ii) fifteen per cent of total unit value for others; Short title and
Commencement.
Amendment in
section 3 of
Punjab Act 3 of
1911.
Amendment) Act, 2012..
PUNJAB GOVT. GAZ. (EXTRA), JANUARY 31, 2013 29
(MAGHA 11,1934 SAKA)
PART I :
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
The 31st January, 2013 » No. 6-Leg./2013.-The f l ing Act of t e Legislature of the State of Punjab received the as ent of t e Governor of Punjab on the 23rd January, 2013, is hereby published for general information :-
E NJ B MUNICIPAL (SECOND AMENDMENT)
CT, 012
unjab ct O. of 013) r er en unj b Municipal Act, 1911. act Legislature ofthe State of Punjab in the Sixty-third ear epublic i follows:-
1. ) hi ct a called the Punjab Municipal (Second mendment) ct,
lt all to have come into force on and with effect from the 15th day of November, 2012, in respect of the building and lands, which are j ct o ax i lands under section 61 prior to such date:
th the i s of this Act with regard to the building and
lan s, o h tha tho a a aid, sh ll a ply with effect from the first day o April, 2 .
2. In the Punja Munici A t 1 (he n referred to as the p n l Act , in section 3, for clause (1), the following clause shall be substituted, namely:-
"(1) (a) "an un va ue" m the value of the building and lands calcu a e at the following rates,-
(i) five per cent of total unit value in the case of resident ial
building;
(ii) twenty per cent of total unit value in the case o f Malls
and H els w th five stars and above; and ( ii) fifteen per cent of total unit value for others; Short title and
commencement.
Amendment in
section 3 of
Punjab Act 3 of
1911.
1
PUNJAB GOVT. GAZ. (EXTRA), JANUARY 3 1, 2013
(MAGHA 11, 1934 SAKA)
30
(b) commercial building" means a building, which is not a residential building:
(c) "residential building" means any building which is not being usedfor the purposes of business, profession or trade;
(d) total unit value means the value of the building and lands calculated after multiplying the unit value with factors, applicable to such building and lands, given in Schedule IV;
(e) "unit value means the value per square meter of the area of the building and lands in a zone as determined by the Unit Valuation Committee under section 66-A:
Provided that unit value so determined shall be revised after every five years; and
"zone" means a zone as determined by the Zoning Committee under section 66.".
3. In the principal Act, in section 61, for the brackets, figures, signs and words "Subject to any general or special orders which the [State] Government may make in this behalf, and to the rules, any committee 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 municipality any of the following taxes, namely:
A tax payable by the owner ofbuilding and lands not exceeding fifteen per cent of the annual value", the following shall be substituted, namely:
"() Notwithstanding anything contained in this Act and subject to any general or special orders which the State Government may make in this behalf, and to the rules,a committee may, from time to time for the purposes ot this Act, and in the manner directed by this Act, impose in the whole or any part of the municipal area any of the following taxes, namely:
(a) A tax payable on building and lands by the occupier:
Provided that no tax shall be payable on building and lands, exclusively used for religious purposes, religious rites, religious ceremonies, cremation Amendment in
section 61 of
Punjab Act 3 of
1911.
(1) (a)
J B OVT. AZ. TRA), Y 1, 013
AGHA11, 934 SAKA)
taxes, namely:-
)
)
(e) ?
"com ercial uilding" eans a building, hich i ot r sidential building;
"residential buil i g" eans building which is not being s r urposes f business, profession r trade;
"tota nit value" eans alue of the building and lands calculated after multiplying the unit value with factors, applicable uil i g ds, chedule ;
" nit value" eans l er are eter of uil i g s a as determined by the Unit aluat ommit o :
i t nit l i ed al i ft r
every five years;
"zone" means a zone as determined by the Zoning Committee ion ."
h n pal ct ion , h et g g
ords " ubject o general or special orders which the [State] over ment a ak ehalf, to the rules, any committee may, rom im im r oses of this Act, and in the manner directed by ct, m ose in the whole or any part of the municipality any of the following ax bl h ner b g d ands not exceeding,
ftee t h al e", h o low all
bstit ted, namely:-
" 1) otwithstanding n h j ct o general ecial r hi h ver ent in th alf, n o h ru , a committee ma rom im to im fo h oses of this Act, and in the a ner d e th Act, impose in the l o n p o t unicipal area any of the following taxes, namely :-
tax p able on building and lands by the occupie r:
Provid th no tax sh b p l on building and lan ex l u ed for religious purposes, re igious rites, re igious ce emonies, cremation e in
ion
unjabAct 3 of
1911.
2
PUNJAB GOVT. GAZ. (EXTRA), JANUARY 31,2013
(MAGHA |1, 1934 SAKA)
31
grounds, burial grounds, gaushalas, stray animal care centers, historical and heritage buildings, so notifiedby the State Government/Central
Governmentor United Nations Educational,
Scientificand Cultural Organization, charitable and
philanthropic organizations exempt from payment of the tax under the Income Tax Act, 1961 (Central Act No. 43 of 1961), the building and lands owned
and used by the Committee and the lands being
exclusively used for religious functions or festivals.
(aa) The tax payable as per clause (a) on building
and lands shall be payable every financial
year and shall be calculated as under:
(i) at the rate of 1% of the annual unit value multiplied by the built up area of the building in cases where the built up area is 25% or more of the total area of the land;
(ii) at the rate of 0.25% of the annual unit value multiplied by the area of the land in cases where the land is vacant; and
(iii) at the rate of 1% of the annual unit value multiplied by the built up area of the land and at the rate of 0.25% of the annual unit value multiplied by the remaining area of the land, in cases where built up area is less than 25% of the total area of the land:
Provided that in the case of a self occupied residential building having total land area of fifty square meters or below and of one hundred square meters or below, but above fifty square meters, shall respectively be chargeable to the tax of rupees fifty and rupees one hundred and fifty per annum.
PUNJAB GOVT. GAZ. (EXTRA), JANUARY 31,2013 31
(MAGHA 11,1934 SAKA)
grounds, burial grounds, gaushalas, stray animal care centers, historical and heritage buildings, so notif ed by the State Government/Central Government or United Nations Educational, Scientific and Cultural Organization, charitable and philanthropic organizations exempt from payment of the tax under the Income Tax Act, 1961 (Central Act No. 43 of 1961), the building and lands owned and used by the Committee and the lands being exclusively used for religious functions or festivals. (aa) The tax payable as per clause (a) on building a d lands shall be payable every financial year d shall be calculated as under:-
(i) t ni al e multiplied by the built up area of building in cases where the built up ea % o h o al ea
h a
(ii) he a e 25% he t v u multiplied by the area of the land in cases w e the land is v t; and ( ii) at the rate of 1% of the annual unit value mult plied by the built up area of the land and at the rate of 0.25% of the annu un t value multiplied by the rem n ng area of the land, in cases wh re bu lt up area is less than 25% of the total area of the land:
Provided that in the case of a self- occupied residential building having total land area of fifty square meters or below and of one hundred square meters or below, but above fifty square meters, shall respectively be chargeable to the tax of rupees fifty and rupees one hundred and fifty per annum.
3
4.
omitted. Explanation.-For the purposes of clause (aa), the "built up area shall be the total constructed floor area of the building.".
PUNJAB GOVT. GAZ. (EXTRA), JANUARY 31,2013
(MAGHA1, 1934 SAKA)
5.
6.
In the principal Act, in section 63, clauses (d) and (e) shall be In the principal Act, in section 65,
(i) in sub-section (1), for the words and signs the valuation and assessment; and in all cases in which any property is for the first time assessed, or the assessment thereof is increased, it shall also give notice thereof to the owner or 0ccupier of the property", the words said assessment list" shall be
(i) in sub-section (2), for the words *valuation and assessment", the words assessment list" shall be substituted. In the principal Act, for section 66, the following sections shall be substituted, namely:
"66. (1) For the purposes of the imposition of tax on building and lands, keeping in view the situation of the
locality, civic amenities therein and such like Constitution of
32
Zoning Committe. factors, the Municipal area shall be divided into such zones, not exceeding eight, as may be determined by a Zoning Commitee consisting of the following, namely:
(a) the Regional Deputy Director Urban Local Bodies concerned
(b) the Member of the Lok Sabha of the Municipal area concerned or his representative
(c) the Member(s) of the Punjab Vidhan Sabha of the Municipal area concerned or his (their) representative(s)
(d) the President and Vice-President(s) of the Municipality
(e) nominee of the Deputy Commissioner :Chairman
:Member
:Member(s)
: Members
: Member
Amendment in
section 63 of
Punjab Act 3 of
1911.
Amendment in section 65 of Punjab Act 3 of
1911.
Substitution of section 66 of Punjab Act 3 of
1911.
substituted; and
PUNJAB GOVT. AZ. TRA), RY 1, 013
GHA 11,1934 SAKA)
xplanation —For the purposes of cl use (aa), t e "built up area"
shal e t e total onstructed or area of the building."
3
4. n ri cipal ct, i cti n 3, l ses ) ( ) shall e omitted.
5. Inthe principal Act, in section 65,-
i) b-section 7), r ords s "the aluati n ent; all ses hic r perty
first time assessed, or the assessment thereof is increased, it al i oti e r of ner occupier
er " or "said sm list" all
bstituted;
(ii) in sub-section (2), for the words "valuation and assessment", h or "a se sment " l st u ed
r cipal ct, t , o i g t ns al
bstituted, n y :-
" 6. (1) r the purposes of the imposition of tax on building and lands, keeping in view the situation of the
locality, civic enities therein like
t rs, h unicipal al divided into such zones, not di g ht, as be determined by a Zoning Committee consisting of the following, ely :-
(a)
onst tution
Zoning Committee.
h egi nal e ut irector
r cal Bodies
h e be h
h unicipal area
o representative
the ember(s) the
h unicipal
a ea co ned o (th
re entative(s)
: C rman
b : M
(c : Member(s)
(d the P nt an Vice-President(s)
he Municipalit
: s
) n i o th D C missioner : M ber
mend e in
s on of
Punjab Act 3 of
911.
mend e in on
Punjab Act 3 of
1.
bst u ion ion
Punjab Act 3 of
4
PUNJAB GOVT. GAZ. (EXTRA), JANUARY 31,2013 33
(MAGHAlI, 1934 SAKA)
of the District in which the Municipal area fals not below the rank of a Tehsildar
() Executive Officer of the
Municipality
(2) For determining the zones, the Zoning Committee shall give a notice of not less than thirty days to the inhabitants of the Municipal area inviting objections and suggestions. On receipt of objections and suggestions, if any, the said Zoning Committee shall consider the same after affording an opportunity of hearing to the persons filing the objections and suggestions and shall prepare the list of zones alongwith maps thereof, which shall be deposited in the office of the committee.
(3) The list of zones prepared under sub-section (2) shall be published by the committee in atleast two daily newspapers of which one shall be in Punjabi language for the information of the public.
(4) The list of zones and the maps thereof shall be open for inspection in the office of the committee during office hours to the inhabitants of the Municipal area.
66-A. (1) The unit value for the purposes of the imposition of Constitution of Unit tax on building and lands shall be determined Valuation Committee. bya Unit Valuation Committee consisting of the
(a) Deputy Commissioner
(b) the Member of the Lok Sabha of the Municipal area concerned or his representative : Member
(c) the Member(s) of the Punjab Vidhan Sabha of the Municipal area concerned or his (their) representative(s)
Secretary
(d) the President of the Municipality
(e) the Executive Officer of the Municipality
:Chairman
:Member
: Member(s)
: Member
: Member
Secretary
following, namely:
E
S
.
L
h
NJ B VT. AZ. E TRA), A RY 1, 013 33
AGHA 11, 1934 SAKA)
of t e District i which t e Munic pal area fal not e t e r k of a ehsi
(f) xecutive f icer of t : ember- Municipality Secretary
(2) For determining the zones, the Zoning Committee shall give a notice of not less than thirty days to the inhabitants of the Municipal area inviting objections and suggestions. On receipt of objections and suggestions, if any, i oni g ommitte al nsider e ft r r i g pportunity
of hearing to the persons filing the objections and suggestions and shall prepare the list of zones alongwith maps thereof, which shall be deposited in the office mit
(3) The list of zones prepared under sub-section (2) shall be published mitte t ast w ail spapers of which one shall be in Punjabi ge ation ublic.
) t es aps thereof shall be open for inspection
f mit ee r ffice hours to the inhabitants of the
unicipal
. it the purposes of the imposition of Constitution of Unit tax o b i an hal mi d Valuati ommitte . nit aluati n mmittee consisting of the following, namely:-
(a) ut missioner : Ch rman
(b) the e ber o he : M h unicipal area
n d o rep v
(c the ember(s) of the Punjab : Member(s) S o the unicipal
ar con rned o h s (the r)
re entative(s)
(d the P t of the Municipality : M be
(e) the Executive Officer the : Member- Municipalit Secretary
5
PUNJAB GOVT. GAZ. (EXTRA), JANUARY 31, 2013
(MAGHAIl, 1934 SAKA)
2) For determining the unit value of the building and lands for each zone in a Municipal area , the Unit Valuation Committee shall consider the prevalent price of land, cost of construction and rental value.
(3) For determining the unit value, the Unit Valuation Committee shall give a notice of not less than thirty days to the inhabitants of the Municipal area inviting objections and suggestions and after considering and affording an opportunity of hearing to the persons filing the objections or suggestions, the Unit Valuation Committee shall finalize the unit value of each zone.
(4) The list of showing unit value of each zone shall be published by the committee in atleast two daily newspapers of which one shall be in Punjabi language for the information of the public.
34
(5) The list showing unit value of each zone shall be open for inspection during office hours in the office of the committee. 66-AA.
ZOnes
(1) Any person, aggrieved with the determi-nation of under section 66 or fixation of unit value under Appeal
section 66-A, may file an appeal within thirty days before the Commissioner of the Division concerned and the Commissioner of the Division, after affording due opportunity of hearing to the appellant, shall pass an order, in writing, within sixty days.
(2) In case the party in appeal is not satisfied with the order of the
Commissioner of the Division, he may file a second appeal to the State Government within thirty days from the date of the orders of the Commissioner
of the Division and the State Government shall pass an order, in writing, as it
deems fit in the matter within sixty days of filing of such appeal.
(3) No stay shall be granted against the orders appealed against under
sub-section () or sub-section (2), as the case may be:
Provided that if the order appealed against is varied in appeal,the adjustment as per order passed in appeal shall be made.".
7. In the principal Act, in section 67, in sub-section (), for the words
assessment on any property", the words "unit value of the property"
shallbe
substituted.
Self
8. In the principal Act, for section 68, the following section shallbe
substituted, namely:
"68. (1) Notwithstanding anything contained in this Act, every
occupier shall calculate the tax himself under clause (aa) of
assessment.
Amendment in
section 67 of
Punjab Act 3 of
1911.
Substitution of section 68 of Punjab Act 3 of
1911.
PUN A OVT. G (EX A), JANUA 31,2013 34
(MAGHA 11, 1934 SAKA)
(2) For determining the unit value of t building and land for each zone in a Municipal area , the Unit Valuation C mit shall consider the p e t p ice of land co o nstr ct and ren a va u
(3) Fordetermining the unit value, the Unit Valuation Committee shall give a notice of not less than thirty days to the inhabitants of the Municipal area inviting objections and suggestions and after considering and affording an opportunity of hearing to the persons filing the objections or suggestions, the Unit Valuation Committee shall finalize the unit value of each zone.
(4) The list of showing unit value of each zone shall be published by the committee in atleast two daily newspapers of which one shall be in Punjabi language for the information of the public.
(5) The list showing unit value of each zone shall be open for inspection n h the mitte .
66-AA. (1) Any person, aggrieved i h i-nation
Append zones ion ixation value under
section 66-A, may file an eal it i r h
Commissioner of the Division concerned the ommissioner of Div s on, after affording due opportunity of hearing to the appellant, shall er, in writing, within sixty days.
(2) In case the in ap eal t t t e it f th om issioner of the ivision, a file peal t t Government within thirty s om at of r ers f om issioner of the Division and the State overnment al ass rder, riting, deems fit in the matter within sixty days of filing of such appeal.
(3) No stay shall be granted against the rders pealed gainst nder sub-section (1) or sub-section (2), as the case ay be:
Provided that if the order appealed gainst is ari d ppeal, e adjustment as per order passed in appeal shall be made."
7. Inthe principal Act, in section 67, i ub-section (1 f r t e ords
"assessment on any property", the words "unit value of the property" shall be substituted.
8. In the principal Act, for section 68, t e f l ing section shall be substituted, namely :-
"68. (1) Notwithstanding anything contained in this Act, every Self occupier shall calculate the tax himself under clause (aa) of assessment.
Amendment in
section 67 of
Punjab Act 3 of
1911.
Substitution of section 68 of Punjab Act 3 of
191 .
6
PUNJAB GOVT. GAZ. (EXTRA), JANUARY 3|, 2013 35
(MAGHA 11, 1934 SAKA)
sub-section () of section 61 and shall file a declaration to that effect to the committee concerned in the Form as may be specified by the State Government.
(2) On the basis of calculation of tax made under sub-section (1), the occupier shall deposit the amount of tax on the building and lands in the head of account of the committee on or before 30th September of every year:
Provided that if the aforesid tax is fully paid on or before the 30th June of the relevant year, a rebate of ten per cent of the tax calculated under sub section (1) shall be given to the occupier.
(3) Where the tax calculated under sub-section (1) is not fully paid by the occupier by the date specified in sub-section (2), a penalty of twenty five per cent of the remaining amount of tax so calculated by him alongwith a simple interest at the rate of fifteen per cent per annum on delayed payment, shall be charged from him.".
9. In the principal Act, in section 68-A, for the words and signs with effect from first day of January, or first day of April, or first day of July, or first day of October, next following the month in which the order is passed", the words "in the relevant year" shall be substituted.
10. In the principal Act, in section 80, in the heading, the words by owner shall be omitted; and
(ii) in sub-section (), the words by the owner thereof" shall be omitted.
11. In the principal Act, for section 81, the following section shall be substituted, namely:
"81. Any sum due as arrears on account of tax payable under this Act may be recovered, togetherwith costs of recovery, by all or any of the following processes,
(a) by distress and sale of a defaulter's movable property;
(b) by the attachment and sale of a defaulter's immovable property;
(c) in the case of toll, by the seizure and sale of goods and vehicles;
(d) in the case of taxes on building and lands by the attachment of rent due in respect of the property; and
Amend1ment in
section 68-A of
Punjab Act 3 of
1911.
Amendment in section 80 of Punjab Act 3 of
1911.
Substitution of section 81 of Punjab Act 3 of
1911.
J G T. AZ. EX A), JANU 1 2013
GHA 1934 SAKA)
b-section 7 f ct n 61 shall eclaration to that t to mit in a
ecified tate overnment.
(2) the basis of calculation f tax ade der sub-section (1), the occupier shall deposit the ount of tax the building lands in the of account of the committee on or before 30th September of every year:
Provided that if the aforesaid tax is fully paid on or before the 30th June ant ear, ate f r nt f l ulated der sub-
section (1) shall be given to the occupier.
(3) Where the tax calculated under sub-section (7) is not fully paid by the occupier by the date specified in sub-section (2), a penalty of twenty five per cent of the remaining ount of tax so calculated by him alongwith a simple interest at the rate of fifteen per cent per annum on delayed payment, al d om i .".
9. Inthe principal Act, in section 68-A, for the ords signs "with effect from first day of January, or first day of April, or first day of July, or first October, next following the month in which the order is passed", the ords "in the relevant ar" shall be substituted.
. n i al ct, n 80,-
(i) inthe heading, h or * owner" all it d;
(ii) in sub-section (1), h or "by h ner h f" all it ed.
. n i al ct, 81, h low all substituted, namely:-
"81. Any sum due as arrears on account of tax payable under this Act ered, o ether ith t o very, l h
following processes,-
(a) by distress and sale a defaulter's movable property;
(b) by the attachment sale of a defaulter's m ovable property;
(c) in the toll, the seizure sale s hicles;
(d) in the case taxes building lands the tach ent of rent due in respect of the property; and e ment
ion A
Punjab Act 3 of
e
on
j ct
1.
ubstit t n
1
nj ct o
.
7
PUNJAB GOVT. GAZ. (EXTRA), JANUARY 31, 2013
(MAGHA 11,1934 SAKA)
(e) by a suit.".
12. In the principal Act, section 81-A shall be omitted.
13. In the principal Act, section 85 shall be omitted.
14. In the principal Act, after SCHEDULE-III, the following SCHEDULE shall be added, namely:
() Usage Factor
"SCHEDULE-IV Factors for calculating total unit value The total unit value of the building and lands for the purpose of levy of tax shall be calculated by applying the following factors, namely:
[See section 3(1) (d)]
(a) Residential building;
(b) Government Institutions, including Educational and Health institutions;
(c) Private Institutions, including Hospitals, Nursing Homes, Educational and Industrial;
(d) Commercial buildings including (b)
Restaurants and Hotels upto two stars;
(e) Malls including Hotels with three
(1) Type Factor and four stars and Marriage Palaces and Resorts;
() Hotels with five stars and above.
(a) Independent Houses i.e. Houses constructed upon the land, whose owner is the same; Flats other than (a).
Multiply by
1.5
2
36
4
10
Multiply by
0.75
Omission of section 81-A of Punjab Act 3 of
1911.
Omission of section 85 of Punjab Act 3 of
1911.
Insertion of New Schedule IV of Punjab Act 3 of 1911.
PUNJAB GOVT. AZ. TRA), RY 31, 013
A 1 ,1934 SAKA)
(e) byasuit.".
2. I t e principal ct, ecti n - hal e mitted. mis i f section 81-A of
Punjab Act 3 of
1911.
3. t e rincipal ct, ecti n hal e mit ed. Omission of on f
Punjab Act 3 of
. 11.
14. ri cipal ct, ft r HEDULE-III, o i g ULE Insertion of al ded, namely:- e edule
IV of Punjab
[See section 3(1) (d)]
actors l ulati g t l nit
l nit i s r se e
al lat d l i owi g t rs, namely:-
(1) Usage act r Multiply by
(a) Residential building; 1
(b) Government Institutions, including ducational ealt t t ns;
(c) Private Institutions, including Hospitals, Nursing Homes, ducational ustrial;
mmercial buildings including est urants Hotels upto two stars; e al inc u otel i h e
and four stars and Marriage Palaces n esort 5
(f) ot i h five s a s n 10 (1 Type Factor Multiply b
(a) Independent us i.e. us c st t the lan
o is the sam ; 1
(b F o h than (a 0.75
8
PUNJAB GOVT. GAZ. (EXTRA), JANUARY 31, 2013
(MAGHA 11, 1934 SAKA)
(i) Structural Factor
(a) Pucca (cemented bricks walled and load bearing roof):
(b) Semi Pucca (cemented bricks walled or non-cemented bricks walled but non bearing load roof);
(c) Kacha (Non-Cemented or non-brick walled and non load bearing roof).
(iv) Occupancy Factor
(a) SelfOccupied;
(b) Others excepting (a).
(v) Age Factor of the building to be taken from the date of the completion certificate
(i) built during last ten years;
(ii) built between last ten years to twenty years;
(iii) built between last twenty years to thirty years;
(iv) built between last thirty years to forty years;
(v) built between last forty years to fifty years;
(vi) built more than fifty years back. Multiply by
0.75
0145/1-20I3/Pb. Gov. Press, S.A.S. Nagar
0.5
Multiply by Multiply by
H.P.S. MAHAL,
0.9
0.8
0.7
37
0.6
0.5.".
15. (1) The Punjab Municipal (Second Amendment) Ordinance, 2012 (Punjab Ordinance No. 13 of 2012), 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 (), shall be deemed to have been done or taken under the principal Act, as amended by this Act.
Secretary to Government of Punjab,
Department of Legal and legislative Affairs.
Repeal and
savings.
T. AZ. EX A), ANU 3 7
MA 11,1934 )
( ii) Structural ct } Multiply by
(a) Pucca cem t b c al and load bearing roof), 1 ) Semi cem nt b c al ent c al
but non bearing load roof); 0.75
(c) a (Non-Cemented or non-brick al oa roof). 5
(iv) Occupancy Factor Multiply by
(a) Self Occupied; 1
(b) Others excepting (a). 2
(v) Age Factor of the building to be taken from the date of the completion certificate Multiply by
(1) built during last ten years; 1 f uil w e
years to twenty years;
(ii) built between last twenty years to thirty years; uilt ee last thirty
ar to forty years;
(v) uilt een t forty ears years; .
(vi) built ore years ack. . ."
. I The Punjab unicipal ond mendment) rdinance, (Punjab rdinance No. 13 of 2012), is hereby repealed.
(2) Notwithstanding such repeal, ything e or t n under the principal Act, as amended by the rdinance rred b- section (1), shall be deemed to have been done or taken nder e ri cipal Act, as amended by this Act.
.P.S. AHAL,
ecretary overnment f unjab, epartment of Legal and gislative ffairs. 0145/1-2013/Pb. Govt. Press, S.A.S. Nagar epeal
savings.
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