PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27, 2015 13
(MAGHA 7.1930 SAKA)
PART 1
GOVERNMENT OF PUNJAB
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
The 27th January, 2015 No.3-Leg./2015.- he following Act of the Legislature of the State o f
Punjab received the assent of the Governor ol 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)
AN
ACT
Surther to amend the Punjab Municipal Corporation Act, 1976.
Bi: it enacted by the Legislature of the State of Punjab in the Sixty-fifth
Year of the Republic of India as follows:
1. (/) This Act may be called the Pun jab 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 eff ect
from the date of its publication in the Officia l Gazette.
In the Punjab Municipal Corporation Act, 1 976 (hereinafter referred
2:
Act), in section 2, after clause (17), the following clause
to as the principal
shall be inserted, namely:—
"(17-A) "flat" means an apartment, which may be called block, Jamber, dwelling unit, lot, premises, s uite, tenement, unit or by
cl
( contained part of
whatever any other name, a separate an d sel
ty, including one or more rooms or enclos ed spaces,
any proper
or any part or parts thereof, ina located on one or more floors, building, or in a portion of land, used or inte nded to be used for
residence, or for any other type of independen t-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.
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PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27 2015 14
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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 (he use by the owner of such apartment for parking any vehicle or for the residence of any domestic servant employed in such apartment;" 2,
3. Inthe principal Act, in section 90, for sub-section (3-A), the following sub-section shall be substituted, namely: -
"(3-4) (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 Un ited Nations
Educational, Scientific and Cultural Organization ;
(v) old age homes, homes for disabled, home s for orphans
"and homes for destitute;
(vi) theland or building owned and used by the Corporation;
(vii) thelandor building used for Sc hools and Colleges owned
or aided by the State Government;
(viii) the land or building of Hospita ls or Dispensaries owned
by the State Government;
Amendment of
section 90 of
Punjab Act 42 of
1976.
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PUNJAB GOV'T. GAZ. (EXTRA), JANUARY 27.2015 5
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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/F1IP/2013/5343, dated the Sth December, 2013, the exemption shall be available to such Units ov Projects subject to the terms and conditions set and to the extent indicated therein, on production of a certificate from the nodal agency specitied in the said Notification;
II. 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 including in a Corporation on or after the fir st 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 Co rporation within the
ars prior to the first day of April, 2014 b ut
period of three ye
te, for a period of
had not completed three years on th is da
three years to be reckoned from the said date;
VI. owned by the following categ ories of persons:-
(i) Freedom Fighters, who are receiving pension as such from the Central Government or t he State Government
or both, as the case may be;
(ii) Persons living below poverty li ne 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-c ombatant, in the
Naval, Military or Air Forces of the Un ion of India;
Explanation.—The expression vacant land' shall construe the land comprising any plot which does not contai n any structure, may be pucca or kacha.
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PUNJAB GO? Z. (E VT. GAZ, (EXTRA), JANUARY 27,201 (MAGHA 7, 1936 SAKA) on ° JE
(B) the land and/or build;
shall be ex uilding o wned by the following cate gories of
¢ exempted from the pay ment of t ategorices of p ersons
per financial year:—
(i) Widows; and ax of five thousand rupees
(ii) ep persons, who are as if being assesses entitled - M :
) " the Lime being to the benefits of deduction under section
0 U of the Income Tax Act, 1961; | C _—
(C) ie land and/or building of all educational institutions, other than premameninl and Government aided, shall be exempted from the payment of fifty percent of the tax assessed for a financial year:
Providid 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 followi ng Amendment of
sub-section shall be substituted, namely:—
section 97 of
Punjab Act 42 of
"(1) The tax payable on land and buildings shall be l evied at such 1976.
rate and shall be calculated in such manne r as the State Government
may specify, by notification published in the Official Gazette:
Provided that the owner or the o
ccupier, as the ¢
be at liberty to pay the tax on
land and/or building for the y
ear 2014-15
as per the calculations to b
e made in accordance with t
he 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 Corpo
rat d Amendment)
Act, 2014, as tion (Secon
he thinks appropriate."
.
pal Act, in section 12 2, in su
ase may be, shall
5. Inthe princi b-section (1), in the proviso, Amendm ent of
section 122 of
Punjab Act 42 of
clause (a) shall be omitted. : ;
1976.
section (2), the fo llowing Amendme nt of
section 399 of Punjab Act 42 of
1976.
section 399, for sub-
6. Inthe principal Act, in namely:-
sub-sections shall be sub stituted,
Jaws notified by the State G
till these are al
tere
shall remain
"(2) The Model by e-
avernment s all d or modified by the
applicable in a City
Corporation. e-law made und er this Ac
or alteration/
(3) No by t by a Corporation
,
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PUNIAB GOVT. GAZ. (XTRA) JANUARY 27. 2015 A J 4 S (MAGIA 7.1936 SAK A) ' — v
D> PEN h into force umil it has been « Cun il 1 has be n approved by the State Government and published in the Official Gazelle,
T ¢ S r > 3 rev bY r " '
| ate Government may cancel its confirmation
of any such
J) a 'S " € K! 1 YN M ye-laws or alteration and they cupon 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. Inthe principal Act, after section 406, the following section shall be inserted, namely:-
"406-4. Notwithstanding anything contained in this Act,— General powers of
State Government
over officers.
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. Inthe principal Act, in the THIRD SCHEDULE, int 123 and the entries relating thereto, the following section an he table, for section
d entries shall be
substituted, namely:-
"Section Prohibition 123 advertisement without
50,000 . 500.".
permission
Amendment of
section 400 of Punjab Act 42 of
1976.
Insertion of section 406-A of Punjab Act 42 of
1976.
Amendment ol 'Third Schedule Punjab Act 42 of
1976.
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PUNJAB GOVT. GAZ. (EXTRA), JANUARY 27. 201s
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10. ( ) The Punjab Municipal (Second Amendment) Ordinance, 2014 Repeal and (Punjab Ordinance No.6 of 2014), is hereby repealed. Saving,
(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. 690/01-2015/Pb. Govt. Press, S.A.S. Nagar
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