PUNJAB GOVT. GAZ. (XT G G . (E RA), AUGUST 21,2014 103
J (SRVN 30, 1936 SAKA)
PART |
GOVERNMENT OF
i. , ) F PUNJAB DEPARTMEN' OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
The 21st August, 2014 No. 19-Leg/2014-The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the 13th Day of August, 2014, is hereby published for general information:-
THE PUNJAB MUNICIPAL (AMENDMENT) ACT, 201
4
(Punjab Act No. 18 of 2014)
AN
Act further to amend the Punjab Mu nicipal Act, 1911.
Be it enacted by the Legisl ature of the State of Punjab in the Sixty-
fifth Year of the Republic of India as follows:
1. (1) This Act m ay be called the Punja b Municipal (Amendme nt)
Act, 2014.
(2) 1t shall be d eemed to have com e into force on and with
effect from the firs t day of April, 2013
.
2. In the Punja b Municipal Act, 1911 (hereinafter re ferred to as the principal Act), i n section 3, In cl ause (8a), for the sign "." appearing at the end,
the sign ":" shall be substituted a nd (hereafter the following provisos shall be
inserted, namely:
nprovided that if the minimu
m value of the land upon hie
0
i ared industrial buildi ng is constructe d of is likely to b e constructed is n ot deciar
;
cet value of the as industrial la nd by the Colle ctor, 11 such
a case the mark t valu ©
land shall be
seventy five pe r cent of the
minimum val
ue of the land fixed
shall be se
by the Collector for Hon-resident ial building:
industrial bu
ilding 1s co
nstructed of
is
industrial l
and by the
Collector d
uring
ini
alue of
the land
SO
id in suc h a ca se the mi m
uin v lue
¢
Januar y of th e sal year, a
H
ax \ » Fs o
T 1
i deratior .alculation of tax for the financia fixed shall be taken into co nst
year 2014-15."
likely tO be construct
ed is decla red as
he year 20 14 on OF af ter the first day
Short title and commencement. Amendment in section 3 of Punjab Act 3 of
1911.
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PUNJAB GOVT. GAY (EXTRA
mendment if 3. Indl (BRVN 30, 1936 SAKA) Ie principal Act, in sect i | |
SCClion 61, n sub-section (l), - oe Act3 of (4) in clause (a), |
1911. (i)
.
t 3 C e Se 1¢ | i - lating thereto shall be added, namely:-
Pe rsons, who had served, or arc serving, Full." In any rank, whether as a combatant or a non-combatant, in the Naval, Military
or Air Forces of the Union of India.
1 (ii) in the fourth proviso, for the sign "." appearing at the end, the sign ":" shall be substituted and thereafter, the following proviso shall be inserted, namely:-
"Provided further that in case of buildings and lands of Units or Projects covered under the Notification, 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 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."; and
(B) In clause (aa), for the Table, excepting the provisos thereto, the following Table and Explanation shall be substituted, namely:-
Category of building Rate of tax
"1 | Self occupied residential (i) Fift y rupees in case land area is building fifty squa
re yards or below, having
covered area not more than 450 square feet;
(ii) One hundred and fifty rupees in i
case land area is one hundred square yards or below, having covered area not more than 90
0
square feet;
(iii) Half per cent of the ann ual value in
case the land area is fifty square}
2
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PUNJAB GOVT. GAZ. (EXTRA), AUGUS
' JUN '21,2014 105
—_—
(SRVN 30, 1936 SAKA) r—M yards or below OR one hundred Square yards or below, but the Covered area exceeds the stipulation indicated in (i) and (ii) above;
(iv) Half per cent of the annual value, in case the land area is five hundred square yards or below; and
(v) One per cent of the annual value, in case the land area is more than five hundred square yards. » | Residential building under the occupation of tenant (s) Three per cent of the annual value. 3 | Self occupied non- Three per cent of the annual value. residential building BN
4 | Self occupied industrial One and half per cent of the annual building value.
5 | Non-residential building under
the occupation of tenant(s)
Ten per cent of the annual value."
Explanation.— It is hereby clarified that if a portion of a building and /or
land is used for more purposes i.e.—
(i) the self occupied residential building for no n-residential purpose
or on rent for residential purpose or on re nt for non-residential
purpose; or
(ii) the self occupied non-residentia l building for residential purpose or on rent for residential purpose o r on rent for non-residential purpose; or
(iii) the self occupied industrial building on rent, or used for residen tial
purpose, or used for non-r esidential purpose;
?
the rate of tax for th
the rate specified in t
he table
4. In the principal Act; in 'Words "twenty five per cent", the wor at portion of the build
ing and/or land shall b
e
H He
six
above according to
its use."
ection 68,— in sub-section (3), for the Amendment in ? " . section 68 of
ds "ten per cent" shall be substituted; Punjab Act 3 of
1911.
S
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Amendment in section 81 of Punjab Act 3 of
1911.
PUNJAB GOVT. GA OVT. GAZ. (EXTRA), AUGUST 21,2014 10
RE (SRVN 30, 1936 SAKA)
°
or sub-section (5), the , namely: » the following sub-section shall be substituted, y a 2 financial your by the 31st March
4 er sub-section (1), the owner or
the occupier, as the case may be, shall, in addition to the payment of the tax, be liable to pay twenty per cent of the tax for that financial year as penalty, alongwith inte rest at
the rate of eighteen per cent per annum of the tax calculated
from the first day of April upto the date of payme
the whole of the amount sha
the p
nt, and
Il become recoverable under
rovisions of section 81 immediately
after the expiry of
the financial year for which
no return has been filed."
5. In the principal Act , in section 81, for clause (¢), the following
clause shall be substit uted, namely:—
"(c) bythe sealing o r/and attachment and sale of defaulter's imm ovable
property;
H.P.S. MAHAL,
Secretary 10 Gover nment of Punjab, Department of Leg al and Legislative Affairs.
570/08-201
4/Pb. Govt.
press, SAS:
Nagar
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