1939 : Pb. Act XVIL.] URBAN iMMOVABLE 47
PROPERTY TAX
THE PUNJAB URBAN IMMOVABLE PROPERTY
TAX ACT, 1940.
CONTENTS
SECTIONS.
1.
R
o l
O
o o -4 i
1
¢ ' s
1.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22,
23.
24,
Short title and commencement. Definitions.
Levy of tax.
Exemptions.
Ascertainment of value. Assessing authorities. Making and operation of valuation list. Draft valuation list.
Amendment of current valuation list. Appeal and revision.
Tax to be levied notwithstanding appeal. Tax when payable.
Collection of tax.
Recovery of tax from tenants. Penalty for default in payment. Recovery of dues as arrears of land revenue. 'Remuneration of local authority. Power of assessing authority w0 require returns. Power of assessing authority to require returns at any time. Penalty for failure to make returns.
Valuation iist not to be rendered invalid by certam failures and omlsswns
Assessing authormes, officers and servants to be deemed public servants.
Exclusion of jurisdiction of civil courts. Power to make rules.
Schedule
1
URBAN IMMOVABLE {1940 : Pb j H. A
PROPERTY TAX SERVIL. 42
1THE PUNJAB URBAN IMMOVABLE PROPERTY
TAX ACT, 1940.
PuniaB Act No. XVII oF
1940.
[Received the assent of His Excellency the Gove rnor on
the 8th January, 1941, and was first pulished in the
Government Gazette (Extraordinary), Pu njab of th®
13th January, 1941.]
No. ! Short title Whether
repealed or otherwise
affected by legislation
XVII| The Punjab Urban Ame
nded by Punjab Act IV of 1943
Immovable Property
Tax Act, 1940
1940
Amended by Punjab Act VII of
19433
Amended by East Punjab Act, XXXIII of 1948*
Amended by the Indian Indepe n-
dence (Adaptation of Bengal and Punjab Acts) Order, 1948. 1For the Statement of Obje
cts and Reasons, see Pu
njab Government Gazette
(Extraordinary), 1943,
pages 318-19-; for th
e Seleqt Committee's
_ Report, see
ibid, 1940, pages 559577
; and for the pxoceedmgsm
Assembly see Punjab Legi
s-
Jative Assembly Debates,
1940, Volume XIV, pages
576—88, 649—687, 711
—764,
810, 955—1011, 1039,
1091 and 1109—1220.
sFor the Statement of
Objects and Reasons,
ee Punjab Government
Gazette,
(Exmord?:lary), 1943,
page 13 5 and for p
roceedings of Assemb
ly, see Punjab
Legislative 'Assembly Deb
ates, Volume XXI, page
s 614—616.
sFor the Statement 'of
Objects and Reasons
s"eePunjab Government G
azette
Extraordinary, 1943,
page 13 ; and fo
r_the proce%dmgs of
Assembly, see Punjab
Legislative Assembly
Debates, Volume XX
I, pages 616-617.
.
. ' sFor the Statement of Objects_and Reas ons, see East Punj ab Governmen
Gazette, Extraordi nary, 1948, page 500 ; and for the pr oceedings of the Asse mbly,
see Bast Punjab Legi slative Assembly De bates, Volume III, pa ges
2
e /'v'\gpa ,/?é'
N
' 1940 : Pb. Act X 50 URBAN lmMOV'l\,';'(';E[RTY TAX Vit 1 2 | '
. Whether repealed of Othepys ver | No. Short title affected by legislatjgy "% —-——\\\\
mended by the Adaptatioy, Aorder, 199 Of Lawg
Amended by the Adaptatiop of
(Third Amendment) Order, 19%?'"
Amended by Punjab Act No, X1y of 19531
Amended by Punjab Act I¥X of 19542
Amended by Punjab Act XVI of 1954
19575
Amended by Punjab Aet No. Kz} of 1957¢ Amended by Punjab Act 7 of 19657 Amended by the Punjab Re-organisa. ! tion (Chandigarh) (Adaptation of | Laws on State and Concurrent | Subjects) Order, 1968 o Amended " by Punjab Act No, 30 of X 19564 ""Iea\
. ¢ Amended by Punjab Act No. 7of W . 20 For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), of 18th March, 1953, page 338 > and for proceedings in the Assembly tive and Council, see Punjab Legislati Assembly and Punjab Legislative Council Debates, 1953.
*For Statement of Objects and Reasons, see Punjad Government Gazette (Extraordinary), 1954, Page 120 ; for proceedings ; jab Legis- lative Assembly and Council Deb'atcs,pl%?f 1188 In Assembly, see Pond *For Statement of Objects and . Gaceite (Extraordinary), 1954, page ]26 1d Reasons, see Punjab Government Ga ; I ings i i islative Assembly"and Council Debates, 153 ""4ings in Assemby, see Punjab Leg'
"For Statement of Object; . elfe (Extraordinary), 1956, page J'i'iésand Reasons, see Punjah Government Gaz : . B 5 njal
Legislative - Asiembly" Dengtes. ioge! " Procecdings in the" Assemby, see Fut *For Statement j : ttee
(Extraordinary), 1957, ggg(z"lgcst]s. and Reasons, see Punjap Government Gaze
Vem';l;?,ls lgglfi.w:/seg tggtlj:grits%dt ll'g :fimtofies Which, immediately before the 1{}niNo,'§' see Panjab Act No. 7 of 1557 the State of Pagigja o East Punjab States °For Statement of Obj; tte
(Extraordinary), 1957, paggle;?sS.and Reasons, e Punjap Government Gaz® tatement of Object;
"For S te
(Bxtrascinary), 1965, page" 453" 2™ Reasons Gaze! > See Punjaph Government
3
1940 : Pb. Act XVII.] URBAN IMMOVABLE 51
PROPERTY TAX
An Act to provide for the levy of a tax on Urban Immovable Property
It is hereby enacted as follows :
—
1. (1) This Act may be called the Punjab Urban S or title and
Immovable Property Tax Act, 1
940. commencement.
(2) It shall come into Ifo-ce in such a eas and on
such dates as the 2[Central Government] ma y by notification
in the Official Gazette, direct.
2. In this Act, unless there is anything repug nant in pfinitions.
4 the subject or context,—
1 (a) "assessing authority" means the ass essing
authority -constituted under this Act; () "local authority" means a municipal corpo- _ ration, a municipal committee, a cant onment
l board, a small town committee; 3[a notif ied
area committee or other authority (not being a district board) legally entitled to, or entrust- ed by the 2[Central Government] with the con- trol or management of a municipal or local fund;]
4[(c) "owner" includes a tenant in perpetuity, a mortgagee with possession, and a trustee having possession of trust property;]
(a) "prescribed" means prescribed by rules made under this Act;
5[(e) "rating area" means any area administ ered
for the time being by a local authority which is included or which may hereafter be include d
in the schedule to this Act;]
i 1t cams into force on Ist April,—vi de Punjab Government Gazette, Notifica- tion No. 53-TXN, dated 18th March, 1941. X *Substituted for the words_*'State Government" by the Pu
sation (Chandigarh) (Adaptation of Laws on S tate and Concurrent
1968.
sSubstituted for the words '"or a Notified Area Committee" by Punjab Act from 13th Janvary.
Y%n'af 1943, section 2, and deemed to have come into effec t as
* 1Substituted for the old clause by East Pun jab Act, XXXIII of 1948, section
sSubstituted for the old clause by East Punja b Act, XXXIII of 1948, section
2(if). This clause deemed to have been substituted at th e commencement of Punjab
Act XVII of 1940.
njab Re-organi-
Subjects) Order.
4
1940 : P, 4 1 LE [ ct 52 URRAN ]MMOI\'IJ':(]);PERTY TAX XVII- » means the tax (includip € the
:
o f any) leviable under the lsi(}r'
(f) "the tax' Proy chargc,.i 3 of section
1) There shall be c}fafiid'sigfizfig ?xildthpai 4y e Y S Sildings and la his Act at such py, ting aflflu{;;g;'v'; (i)n the Schedule tof'ttlllse annual v:luerate' Not area s ; i er centumm Sug exqu,dmsg Lwenty p " as the 1[Centre(til_ Gc;w{ernment may bl; gg{ifilé'agtion in the Official Gazette, direct in respecy Of eagf suchg[liiirtg%%d:fi%at where the tax calculated on the a between the sajq an l he difference . ) X:%fi: :éccle:g: etxemption limit, as referred to in clauge -section (I) 3or as fixed by the [Centra] Govery, ?nfenalgxfgg?ggb(-szact[ion (2) of section 4 of the Act, the tax leviable shall be equal to the said dlfi"erenc_e.] (2) the Y[Central Governmentl may by si after the termination thereof there shall be charged, levieg and paid, in addition to the tax leviable under sub-section ifty per centum of the rate
notified under that sub-section,
] may, by notification in
the Officia] Gazette, from time to time add to, omit or vary
any of the entries contained jn the schedule to thig Act,
The tax shall be pajq by th
.
€ owner of the bujld- 10gs and lands in Iespect of which ji h c
T the payment of anyCCt of the §a; be liable only to id Property, pyt the transferee shall 1t of propert ired by him,] Exemptio 4. (1) The tax shaj] Property acquired by
)
2 10t be Jev; i t of the followmg Properties, Damely .__ i epee (@) ildings o ands Vesting jp 5% * ) ¢ Centra] Government Substituteq for th "
:
(Chandigarh) (Ac]aptatioe oy State o
.
:
£ n of TIMent" by the Pupiap Re-organ ffi'ififi'la ly:y fwnja,b va 15?'};5%" State apg Concurrent Suliieds) Qude, 1968 :Inserled v ibl;gj.ah 0. 30 of 1956, Section 2(ji).
of Jau. The Worgg '"'His Magisy £,
lawg (Thirg Amendmen A
1
» .
2
t) order, 195'3'.' PurPose of OmMitted by the Adaptaticn
5
1940 : Pb. Act XVIL] UR
BAN IMMOVABLE 53
PROPERTY TAX
(b) buildings and lands vesting in 1* * * *the
?[State] Government 0T owned or administ ered
by a local authority or
a District Board when
used exclusively for p
ublic purposes and n
ot
used or intended to b
e used for purposes o
f
profit;
ds the annual value o
f which
3[four hundred rupees]
in the
3[three hundred
(¢) buildings and lan
does not exceed *[f
q[rating area of Simla
] and
rupees] in other areas
.
Provided that if any such building or land is in the ownership of a pers on who owns any other building or land in the same rating area. the annual value of such buil ding of Jand shall, for the purposes of this clau se, be deemed to te the aggregate annual value of all buildings or lands owned by him in that area ;
5[(d) buildings and lands or portions thereof used exclusively for educational pur poses including
Colleges, Schools, boardi ng houses; hostels
and Libraries if such buildi ngs and lands
or portions thereof ar: eit her owned by the
educational institutions conc erned or have been
placed at the disposal of such educational
institutions without paymen t of any rent]
§[(e) public parks and playgro unds which are open
to the public, and buildings and land: attached
thereto if the rent derived th erefrom is exclusi-
vely spent for the maintenan ce of parks and
playgrounds to which they are attached.]
1The words "His Majesty for the purposes of" omit ted by the Adaptation
of Laws (Third Amendment) Order, 1951.
23yY;iiated for the worl «pro vincial" by th: Adaptation of Laws Order,
1950. "two hundred and sSubstituted for the words ""thr ee hundred rupees" and
forty rupees" respectively by Punja b. Act No. 7 of 1965. s
Simla" by the Indian
13 1hstituted for the words "rating a reas of Lahore and
1948.
Independence (Adaptation of Bengal a nd Punjab Acts) Order,
s3ubtituted by the existing clause
(d) by Punjab Act No. XVI of 19 54, Secion 2,
eSubstituted by Punjab Act No. 3 4 of 1957, section 2. This Act shall b e
deemed to have come into force on Ist April, 1
957.
6
Ascertainment of annual valye, LE [1940 : Pb, Act ' 54 URBAN MO ey TAX Xy ortions ther, and lands or por feop excluslvey sques, templ 2h 5% dhaply includm%",war as, hospita Sl'c' isp NSarjag °rph";' salas,gulms houses, drinking wate, f°llntai : nages, a}es for the treatment and cape Of o0t mfirmal':i public burial or burning 8royny i
rfiitraglaces for the disposal of th deag, ™
.
. . following buildings a4 | e antonsihereof shall ot be. diarend to used_ exclusively for public yorship or for pyyt ::llsmrity within the meaning of thjg Sectiop, namely :— hich : ildi or lands on whic any trade ] btullll;(}g;%: is carried on unless the rent g, ed from such buildings or lands ig applied exclusively to religious purposes of Slich public charitable institutions as may be preg ibed :
. (i) bufliiings or lands in respect of Wwhich rent j derived, and such rent is no applied exc)y. sively to religious purposes or to sych public charitable institutions as may be prescribeg : and
(g) such buildings and lands used for the purpose of a factory as may be prescribed. o
v
¢ exempt in whole or jn part, from the
payment of the tax any person or class of persons or any
Property or description of Property for sych period as it
may think fit, and May renew gyucf exemption as often as
1t may consider to be necessary,
: S. The annyg| value of ap ildi 1l be
. A val y land or building sha :
asclenrfiamed by « Stimating tpe 8ross annyal 1'entg21t which :uc fanq or bulldmg together with its appurtenances and YOar to year, Jgs. '°3%Onable b expected to let fro _ lSul:sti_tutecl for
g
— 4
4y
\
—
—
_
/
tion (Chandlgarh) (Adue':gtawmdS
H State Govery, » : -organis® ment Punjab Re )
1968,
tion of I ays on State ang cl?,{c'i'fimt S tjccis) Ordet
7
1940: Pb. Act XVIL] URBAN IMMOVABLE PROPERTY TAX 55
(a) any allowance not exceeding twenty per centum of the gross annual rent as the assessing authority in each particular case may consid.r reasonable rent for the furniture let with any such building ;
(b) an allowance of[fifteen] per centum for the cost of repairs and for all other expenses necessary to maintain such building in a state to command such gross annual rent. Such deduction shall be calculated on the balance of the gross an- nual rent after the deduction, if any, under clause (a); and
(¢) any land revenue actually paid in respect of such building or land:
Provided that in calculating the annual value of any building or land under this section the value of any machinery in such building or on such land shall be ex- cluded.
6. (I) There shall be an assessing authority for every rating area.
(2) Such assessing authoritics shall exercise such powers and perform such duties as are conferred on them by this Act or the rules made thereunder.
7. (I) A valuation list shall be made by the pres- cribed authority in accordance with the rules framed under this Act for every rating area so as to come into force either on the first day of Aprilor the first day of October, and thereafter new valuation lists shall be made from time to time so that the interval between the dates on which one valuation list and the next succeeding valuation list respectively come into force shall be a period of five years :
1Substituted for the word "ten" by the Punjab Act No. 7 of 1965. Assessing autho-
rities.
'Making and opera-
tion of valuation
lists.
8
Draft valuatjon list,
g PROPERTY [1940: P Ao Xy IMMOVABL AX
W
56 URB AN
T
]
vernment may byQ hat the '[Ce([ftrczcl:l (6}}? six months qp ¢ *Mg,
. af u Provided t re ne N\ - ise ¢ or ch would OthEI'Wlse e@ et)l(:: ndintel'valcorr';?;lg into force of any (. Cthy, the . Wo Su&e Juation lists for any rating argy,
ive val cessive : ts for > g
ing area into par he divide any ra"n\%aluation list and detefminept"" sof a t%h the next following Uatiy gears in Wfilgf such parts respectively shallhz list for e':lic come into force. _— made an rovisions of any Ordep % bject to the PrEtic 1l come nto force op g
(2) Subj luation lis ber as ]
id, every valu first day of October, as the cag, %rf"trei: of April or the fir date on which it is finally ap. > be ynext following the hority and shall subject to th, mri'ied'by the assessing atéttfic rules made therou, dep i 1I;TOViSiOHS of this Act ith respect (o the alteration of g, cluding the D tons o the valuatlotll 11:_t) relr_n:nn in the maklr}lg '(t) is superseded by a new va (lilg lznbls. . forz([:?j)unNtLt\;ithstanding anything Co.ntall'?et ]Ig ade 'f);m;?lg B ew valuation lis y
1) or' bsub-ze:ttlll(();it(yz)'i'? gccordance with the PI'SVISIOns g?ffiirsl sce%tion for any rating area after the first ay of April, 1965, shall, come into force in such rating are on the first day of April :
first day of October, such period shall be deemed to have been extended by six months, 8. (I) Where the assessing authority for an}'hag'l:
has issued notices Tequiring returns in connection wit W
mMaking of a new valuatiop list, the saiq authority sha g
Soon as may be after the €Xpiration of the period allow
for the delivery of { he Teturns, cayse g draft valuation 111'::
to be prepared for thq area and published in such man
as may be Prescribed. ®)] Any person aggrieved by valuation list, or by the insertion
any entryin the draf therefrom of any siontherein or omissi
the
1 tter, or Otherwise with respect t0
list maymaccordan .
is Act,
é € With the ryeg made under this A
i i ; - time
l%_obfic SSessing authority at an 7
N .orfl"igr'
Sovernmene 5 the Punjab Re-0T g,
1
WS on State .and Cc)),ncm;cnt Subjects) *Added by Punjap ActNo, 7 of
9
1940: Pb. Act XVI]] URBAN IMMOVABLE
PROPERTY TAX 57
before the expiration of thirty days fro . the draft valuation list is publig,hed m the date on which I[Provided that the assessing authority m objections from an aggrieved person lodged days of receipt of the first demand notice if i that the objector was prevented by sufficient ¢ them within the prescribed period.]
ay entertain
within thirty
t is satisfied
ause to lodge
9. Subject to such rules, if any, as the 2 Government] may think fit to m ake 13;1 this be}[u?l?nt{}?l
assessing authority may at any time make such amend- ments in a valuation list as appear to it necessary in order to bring the list into accord with existing circumstances and in particular may—
(a) <:]9rrect any clerical or arithmetical error in the ist ;
(b) correct any erroneous insertions or omissions or any misdescriptions ;
(¢) make such additions to or corrections -in the list as appear to the authority to. be necessary by reason of—
(i) a new building being erected after the com- pletion of the valuation list ; =~ .
(ii) a building included in the valuation list being destroyed or substantially damaged or alter- ed since its value was last previously deter- mined ; . i .
(iif) any change in the ownership of any build- ing or land : ) -
Provided that not less than fourteen day s before
making under the foregoing provisions any ame ndment in
the valuation list for the time being in force other than the
correction of a clerical or arithmetical error, or the correc-
tion of an erroneous insertion, omission , or rmsdescnptlolzi
the assessing authority shall send notice of the prop ofieu
amendment to the owner of the buildin g or land and dse%
also consider any objection thereto which may be made DY
him. L
1proviso added by Punjab Act No. 9
of 1954, section 2.
" » jab_ Re-organisa- 2Substituted for the words "State Government by theel:'l:n'?ulijects) %"r der,
tion (Chandigarh) (Adaptation of Laws on State and Concurr
1968.
Amendment of current valuation list.
10
Appeal and Revi- sien.
Tax to be levied notwithstanding appeal,
Coliection of Tax, g1y [1940: Ph, ActXV[[ ' OPE Ow\nLE PR
s§ URBAN IMM TAX 4 by an order of rieved DY er of ¢ 0. () Ay person 3%% objection made befol,}éc ap, hority upOR 3 and 15 may appeal 3«8€iinstshat ropriate aut Uch i r sections O iration of thirty day,
""momyundf' me befor€ the %g Collector of the dig o rder, at any U r, to y P i tohc date of such orfela,n to which the1 objection relat:d' where the building 0% "Coicer as the Y[Central Goye er 0 R - Sigl atiyorbg'on%ut?gg;gon in the Official Gazette, appq;, ment] ma,
in this behalf. .«sioner or such other officer o the
{Coo ITGh:v'eCrggtS] may by nonficaltll_on I the Offi [Centra oint in this behalf may of his own Motion g Gazett? a;'%n made, call for the record of any Proceedip on app 1caf1 authority for the purpose of satisfying hp,' or order of any ropriety of such proceeding ality or p :
f;ge?s. t:néh;l;;gpassy such order in reference thereto as pe
hink fit: . . . o if[lggovided that no application under this sub-sectiop
be entertained unless it is made within a period of
Zl;liuhundred and eighty days of thetaking of the proceed-
ings or of the passing of the order as the case may be.]
[(3) No appeal or application for revision made by
any person under this section shall be entertained unless
the authority competent to hear such appeal or revision
is satisfied that the amount of tax assessed, and the penalty,
if any, imposed, on such person has been paid by him : Provided that if such authority is satisfied that such person is unable to pay the tax or the penalty or both, it may, for reasons to be recorded in writing, entertain the appeal or revision without the tax or the penalty or valuation list in force for the time being, and shall be col- lected and be recoverable notwithstanding any appeal which may b, i i y i Y be pfndmg th resgect to :hat hst;{
——
Governmen(» b ; 3anisa" 4 the Punjab Re-orga oaStats a4 Concyun-.:m snéojz:ls) Ordets
'Substitugeq 1
tion (Chol or the words 1968.( ndigarn) (Adaptation of Lfit\?sm *Proviso 4, j
s gyd;:iby Punjap Act N "Sectj d. % Tof1955, o0 12 omitteq by ibid,
:
11
1949 : Pb. Act XVIL] URBAN IMMOVABLE 59
PROPERTY TAX
14. Where the tax due from any person on account of Recovery of tax any building or land is in arrear, it shall be lawfu prescnbed authority to serve upon any person pa;iggrrg:
in respect of that building or land, or any part thereof, to the person from whom the arrears are due, a notice stat- ing the amount of such arrears of tax and requiring all future payments of rent (whether the same have already accrued due or not) bythe person paying the rent to be made direct to the prescribed authority until such arrears shall have been duly paid, and such noticz shall operate to transfer to the prescribed authority the right to recover, receive and give a discharge for such rent.
15. (1) If any person on being served with such
" notice as may be prescribed fails to pay within the period specified in the notice any amount due from him on ac- count of the tax, the prescribed authority may recover from him as penalty a sum not exceeding one-fourth of the amount of the tax so unpaid, in addition to the amount of the tax payable by him.
(2) No such penalty shall be imposed unless the pres- cribed "authority is satisfied that the person liable to pay the tax has wilfully failed to pay the same.
16. (/) Any sum lawfully due on account of the
tax levied under section 3 or as a penalty imposed under this Act, which remains unpaid after the day on which
it becomes due, shall be recoverable from the per sons liable
therefor as if it were an arrear of land revenue.
(2) A qusstion as to whethsr any tax or peaalty is
recoverable under this Act, the person from w hon a1t
is due, and the amount so recoverable, shall be dsterminsd
by the prescribed authority.
3) Subject to the decisions of any authority acting unde(r )sectiojn 10 of the Act, the order o f the pnesgrl?fid
authority, both as to the amount of
tax or the I'M:i uc)'
which is due, and as to the pe
rson from whom 1t Is ¢u%
shall be considered as final and conclusive.] Substituted by Punjab Act No, 30 of 1956, section 3- from tenants.
Penalty for default
in payment.
Recovery of dues .
as arrears of land
revenue. <
12
: .Act XVII ~ MMOVABLE [1940 : Pb 60 URBAN I MOVABLE A% is collected by any local authogity When the tax 1 ¢ entitled to such remuneration llection as may be prescribed.
Remuneration of 17. f
local authority: - gy;¢h Jocal authority shall b
on account of the cost of co
i valuation list Powerof assess ng L1 n every case where a new \ 1S oyt 18 1) 4 4 ng area the assessing authority s. is to be made for any rati ; S8 e shall give public notiZe of such intention in such manner as may be prescribed , and may serve a notice Ol? the gwner, occupier or lessee of any building or land in the sall1 area, or on any one or more of them, requiring him, or them, to make return containing such particulars as may be pres-
cribed.] :
(2) Every person on whom a notice to make a return is served in pursuance of the provisions of this section, shall, within thirty days of the date of the service of the notice, make a return in such form as is required by the notice, and deliver it in the manner so required to the as- sessing authoritys
(3) If any person on whom such notice has been serv- ed fails within such period to submit such return, the assessing authority may proceed to value such property in such manner as it deems fit.
Power of assessing 19. If the assessing authority at any time desires any ;fi'g"'gc'u:gm "% person, who is the owner, lessee or occupier of any build- any time, ing or land wholly or partly within the rating area, to make a return with respect to any of the matters regard-
ing which a return may be prescribed, it may serve a notice
on that person requiring the return and that person shall within thirty days from the service of the notice send the required return to the assessing authority:
Provided that the assessing authority may, in its dis- cretion, extend the period fo : :
return. F for the delivery of any such
Penalt; i
. ke reaute 20, If any person on whom notice has been served under any of the provisions of sections 18 and 19, fails without reasonable excuse to comply with the notice, he shall, on conviction, be liable in respect of each offence to *Substituted for the old Sub of 1943, section 5. "Section by Fast Punjab Act KXXII
13
1940 : Pb. Act XVII. ] URBAN IMMOVABLE PROPERTY TA;:BLE f
a fine not exceeding five hundred rupee:
penalty not exceeding twenty rupeespfo: Zzghtgaa fé' Ll which the default continues after conviction. ¥ Curing luation ,fi'i.ncgf 21.* Any failure on the part of the assessing autho- perendere in ity to complete any proceedings wi b and omis- rafion of a valuatic}),x}) list withign thet:htirxfg ::tq;?él&evfre&?' Act or the rules made thereunder or the omission fr):)m :.
valuation list of any matters required by the said Act or
filsliesi 1:3;1:;3 included therein , shall not of itself render the
yssessing authori- 22. Every assessing authority, and every = officer
esooficersand ser; working under the orders of such authority fcn¥ the pur- d .
o ente poses of this Act, shall be deemed to be a public servant XLV of
within the meaning of section 21 of the Indian Penal Code.
sion of jurs- 23. No civil court shall Fave jurisdiction in any mat-
ter which the [ Central Government] or an assessing autho-
rity or any officer or servant is empowered by this Act or
the rules made thereunder to dispose of or take cognizance
of the manner in which the *[Central Government], or any
assessing authority, officer or servant exercise any powers
vested in it or him by or under this Act or the rules made
thereunder.
piec to make 24. (I) The Y[Central Government] may make rules
for carrying out the purposes of this Act.
(2) Without prejudice to the generality of the fore- going provisions such rules shall provide for any or all of the following matters, namely :—
(a) the appointment, powers and duties of assess- ing authorities and other provisions with respect to such authorities ;
(b) the preparation and publication of valua tion
lists, including publication and inspection of
draft valuation lists, notices of ob jectlons_angi
hearing of objections, and other ma tters Inci-
'dental thereto ;
i o
t" by the Punjab Ba-organisa'
:
276-TXN, sRules framed,—vide Punjab Government Notification .No.
dated the 7th July, 1947. . .
14
62 URBAN IMNOVABLE PROPERTY (1940 : Pb. Act XVIf
TAX
ractice and procedure to be fo llowed op
© tx];;idpin conncctionl with a ppeals, including—
i) notices of appeals; . fn?) prescription of scales of cost s ;
(iif) prescription of fees to be char ged in connec-
i ith appeals ;
e iotion" o form of any notice,
(d) the prescr ption f the valuation list, statement, return, OT other docu- ment whatsoever which is required or autho- rised to be used under or for the purposes of this Act ; )
(e) the mode of service of any notice, order or document required or authorised to be served ;
(f) the inspection and taking copies of and extracts - from any draft valuation list, valuation list, - notice of objection, proposal for amendment to the valuation list, notice of appeal, valuation made by valuer, and fees for such inspection or copies ;
(g) the appointment of valuers to advise or assist in connection with the valuation of buildings or lands and their powers and duties ;
(h) the time at and the manner in which the amount of tax shall be paid to the *[Central Govern- ment ] ;
(?) the proportion of the tax to be refunded or re- mitted, and the manner in which and the con- ditions subject to which such refund or remis- sion may be granted ;
(j) the prescription of fees to be charged in con- nection with any application made under this Act or the rules made thereunder ;
(k) any matter which is required by this Act to be prescribed ;
() s1ilch other matters as in the opinion of the cgfiffiral Government] are required to be pres-
. *Substituted for the words "State G - ji tion (Chanas : overnment" by the Punjab Re-organisa- 196 ( igarh) (Adaptation of Laws on State and Conc_:urrenltWSubjects) grnder,
15
1940 : Pb. Act XVIL] Hissar.
Hansi.
Bhiwani.
Sirsa.
Budhlada.
Tohana.
Jakhal.
Kalanwali.
Mandi Dabwali. Fatehabad,
Rohtak.
Jhajjar.
Beri.
Bahadurgarh.
Gohana.
Sonepat.
Mehm.
Rewari.
Palwal.
Ferozepur-jhirka. Hodel.
Ballabgarh,
Faridabad,
Hidayatpur Chhaoni. Sohna.
Farrukhnagar
Nuh.
Karnal.
Panipat
Kaithal.
Shahabad.
Thanesar.
pundri.
Ladwa.
Radaur.
Karnal Civil Station,
URBAN IMMOVABLE
PROPERTY TAX
SCHEDULE
(SEecTION 3) Rating areas Kaithal Mandi. Ambala City. . Jagadhri.
Rupar.
Sadhaura.
Kalka.
63
Sadar Bazar Ambala Cantt. Kharar.
Babyal.
Civil Station Ambala City. Buria.
Ambala Cantonment. Kasauli Cantonment. Simla.
Kasumpti.
Dagshai Cantonment. Jutogh Cantonment. Subathu Cantonment. Dharamsala.
Kangra.
Nurpur.
Palampur.
Hoshiarpur.
Urmur-Tanda,
Dasuya.
Garhshankar.
Gardhiwala.
Hariana.
Jaijon.
Khanpur.
Miani.
Mukerian.
Sham Chaurasi.
Una.
Anandpur,
16
BLE OVA 64 URBAN IMM TAX
Jullundur.
Kartarpur.
Nakodar.
Phillaur.
Nur Mahal.
Banga.
Rabhon.
Alawalpur.
Nawanshahr.
Jullundur Cantonmen t.
Ludhiana.
Jagraon.
Rai Kot.
Khanna.
Samrala.
-Ferozepore.
Fazilka.
Muktsar.
. Zira. Moga. Abohar. Dharamkot. Giddarbaha. Guru Har Sahai. Bucho Mandi. Tankanwali. Jalalabad.
Ferozepore Cantonment. koK ko ¥ ¥ ok g
XVu
Khem Karan.
Patti.
Sl ol o
Sur Singh.
sk e K ok ok
Khalra Mandi.
Amritsar.
Jandiala.
Tarn Taran.
Majitha.
Ram Das.
Sultanwind.
Chheharta. _
Amritsar Cantonment. Dalhousie.
Pathankot,
Dinanagar.
Gurdaspur.
Batala.
Dera Baba Nanak. Sujanpur.
Hir Gobindpur.
Fatehgarh. '
Narot Jaimal
Dhariwal. (B
Qadian. st )
Dallhousie Cantonment, Bakloh Cantonment. Ak etk .
1 ) 0 ! LI
X
The entries "Lahore", "Kasur", "Chunian", "Pattoki", "Khundfan", "'Padhana", "Kot Rai Buta Mal-cum-, Cantonment", and all entires after "Bakloh Azamabad", "Riawind Mandi", "Lahore
Independence (Adaptation of Bengal and Punjab Acts) Order, 1948 A {
Contoamant", omitted by 'the Indian
17