PUNJAB GOVT. GAZ.

(EXTRA), SEPTEMBER (BfIDR 29, 1935 SAKA)

DEPARTMENT OF LEGAL AND LEGISLATIVE

20, 2013

35

AFFAIRS,

PUNJAB

NOTIFICATION
The 20th Septemebr, 2013 of the Governor for general of Punjab :-

No. 48-Leg.l20 13.-The following Ordinance

promulgated 20th Day of September, 2013, is hereby published

under clause (I) of article 213 of the Constitution

of India on the information

THE PUNJAB MUNICIPAL CORPORATION (SECOND AMENDMENT) ORDINANCE, 2013 (Punjab Ordinance
AN ORDINANCE further to amend the Punjab Municipal Promulgated Republic of India. the Legislative Assembly of the State of Punjab is not in session exist, which render it necessary by the Governor of Punjab Corporation Act, 1976. Year of the

No. 11 of 2013)

in the Sixty-fourth

Whereas

and the Governor

is satisfied that circumstances action;

for him to take immediate Now, therefore, promulgate

Short title and commencement.

in exercise

of the powers namely:-

conferred

by clause

(I) of to

article 213 of the Const it ut ion of India, the Governor the following This Ordinance Amendment) Ordinance,

or Punjab is pleased

1.

(I)

may be called the Punjab Municipal 2013.

Corporation

(Second (2)

Ordinance,

It shall be deemed to have come into force on and with effect from

the first day of April, 2013.

in section 2 of Punjab Act 42 of 1976.
Amendment

2.

In the Punjab Municipal

Corporation

Act, 1976 (hereinafter

referred

to

as the principal (A) (B)

Act), in section 2,-

clause (1) and clause (6-A) shall be omitted; after clause (7), the following "Competent authority" clause shall be inserted, means the Assistant namely:-

''(7-A)

Commissioner of

or the Additional the Corporation, relatable

Commissioner

or the Joint Commissioner

as the case may be, deal ing with the matters

to tax on land and buildings;";

36
(C)

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2013 (BHDR29, 1935 SAKA)
after clause (24), the following "market prevailing (Dealing (D) value" means clause shall be inserted, the minimum value namely;..

"(24-A)

of the land financial year

on the first January of the preceding of undervalued Instruments)

as fixed by the Collector

under rule 3-A of the Punjab Stamp Rules, 1983;"; namely

after clause (30), the following

"non-residential for the purposes

clause shall be inserted,

"(30-A)

building" means a building which is being used of business, profession, trade; industry, activities;"; namely:-

institut ion or any other commercial (E) "(46) for clause (46), the following "rateable value" means

clause shall be substituted, the value

of any land or building of section 93 for the

fixed in accordance

with the provisions

purpose of assessment (F)

of tax on land and build ing;"; namely:-

for clause (4 8-A), the following clause shall be substituted, "residential exclusively building"

"(48-A)

means any building which is being used purposes;";

for residential

(G) (H)

clauses (56-A) and (59-A) shall be omitted; in clause (66) for the sign and words "; and" appearing the sign "." shall be substituted; and at the end,

(I)
Amendment in Punjab Act 42 of 1976. Amendment in section 90 of Punjab Act 42 of 1976.

clause (67) shall be omitted. occurring,

3.

In the principal Act, for the words "total unit value", wherever value" shall be substituted. Act, in section 90, for sub-section namelyianything contained

the words "rateable 4. In the principal

(3-A), the following

sub-section "(3-A)

shall be substituted, Notwithstanding

in this Act and subject to may make in this in

any general purposes

or special orders which the Government

behalf, and to the rules, a Corporation

may, from time to time for the by this Act, impose

of this Act, and ill the manner directed as per the provisions

the whole or any part of the City a tax payable hy the owner on building and land to be calculated Provided in perpetuity, of section 97: by tenants

that in the case of building

and land occupied

the tax shall be payable by such tenants:

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2013 (BHDR 29, 1935 SAKA)
Provided exclusively further that no tax shall be imposed on building

37

and land,

used forreligious purposes, religious rites, religious ceremonies, religious festivals;

(i)

(ii) (iii) (iv)

cremation gaushalas, historical Educational,

grounds,

burial grounds;

stray animal care centers; and heritage Central Scientific charitable buildings, Government so notified

by the State
Nations

Government,

or United

and Cultural Organization; and philanthropic organizations exempt 1961

(v)

registered (Central

from payment

of the tax under the Income

Tax Act,

Act No. 43 of 1961); and land owned and used by the Corporation;

(vi)

the building

(vii) the building and land used for Schools and Colleges owned or aided by the Government; (viii) the building and land of Hospitals or Dispensaries owned by

the Government; (ix) parking space (only in respect of multi-storey and (x) land used for agricultural or horticultural purposes: flats/buildings);

Provided categories of persons extent indicated Serial No. Widows Category

further that the building and land owned by the following shall be exempted from the imposition of tax to the

against each:of persons Extent of exemption

Five thousand financial year.

rupees per

2.

Freedom pension

Fighters

who are receiving

FulL

as such from the Central or the State Government !

I

Government

or both, as the case may be

I
I

.. x;::;

----44iC

*"

-----.. I

38
3.

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2013 (BHDR 29, 1935 SAKA)
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 Persons living below poverty line who possess the requisite card, issued by the competent authority, in support thereof Provided further that all educational institutions, other than Five thousand rupees per financial year.

4.

Full:

Governmental and Government Aided shall be exempted from annual tax to the extent of fifty per cent of the tax assessed.".
Substitution of section 93 of Punjab Act 42 of 1976.

5. In the principal Act, for section 93, the following substituted, namely:-

section shall be

"93. Subject to the rules, if any, made by the Government in this behalf, Determination the rateable value of any land or building assessable to
of rateable value ofland and building assessable to taxes

tax under sub-section (3-A) of section 90 shal I be,(a) in the case of building or land which is in the occupation of a tenant, the gross annual rent at which the land or building has actually been let:

Provided that in the event of increase in the rent, the rateable value shall include the corresponding increase in rent as well: Provided further that where the building or land has been let by owner to any of his relations, and the Competent authority is of the opinion that the rent fixed does not represent the true rent, the rent fixed under the agreement of lease shall not be taken into consideration and the rateable value shall be determined in accordance with the principles contained in sub-clause (b); (b) in the case of building or land, Which is occupied by the owner, the rateable value shall be,(i) five per cent of the present market value of the land; and (ii) five per cent of the cost of erecting the building less ten per cent depreciation:

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20,2013 (BHDR 29, 1935 SAKA)
Provided case of multi-storey buildings further that the calculation of market

39

value in the

buildings, group housing buildings or such like other

shall be made in the manner as may be prescribed. Explanation.For the purposes of clause (b), 'cost rates:of

erecting

the building' (i)

shall be calculated

at the following

Five hundred rupees per square feet in respect of Pucca (cemented structure; bricks walled and load bearing root)

(ii)

Three hundred rupees per square feet in respect of Semi Pucca (cemented bricks walled.or non-cemented bricks walled but non-load bearing root) structure;

(iii)

One hundred rupees per square feet in respect ofKacha (non-cemented root) structure: or non-brick walled and non-load bearing

Provided be subject (c) a building process to revision

that the rates of calculation, by the Government

referred

to above shall

after every five years. has been erected but on which is in the

any land on which no building can be erected of erection, the rateable

and any land on which a building

value shall be fixed at five per cent of

the market value of such land.".

Substitution of section 97 of Punjab Act 42 of 1976.

6.

In the principal namely:-

Act, for section

97; the following

section

shall

be

substituted,

"97. (I)

The tax payable Incidence of under:-

on land and buildings

shall be leviable

as

taxes on land and buildings.

Serial No. I.

Category

of building

Rate of tax

Self occupied building

residential

(i) Fifty rupees square yards

in case rand area is fifty having covered

or below,

area not more than 450 square feet; (ii) One hundred and fifty rupees in case

land area is one hundred 900 square feet;

square yards or

below, having covered area not more than

40

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20,2013 (BHDR 29,1935 SAKA)

(iii) Halfper cent ofthe rateable square value in yards or the case the land area is fifty square yards or below OR one hundred below, but the covered stipulation (iv) Halfper indicated area exceeds

in (i) and (ii) a~ove;. value, in square

cent of the rateable

case the land area is five hundred yards or below; and (v) One per cent of the rateable case the land area is more hundred 2. Residential building under the occupation oftenant(s) Seven value; square yards; and half

value, than

in

five

per cent of the rateable

J.

Selfoccupied

non-

Three per cent of the rateable

value;

residential building 4. Non-residential oftenant(s) Provided that if the land is vacant or the building is unproductive, . of tax shall be 0.20 per cent of the rateable Provided -to bemade amended further value: as the case may be, Act as Act, (Second the rate building Ten per cent of the rateable value:

under the occupation

that the owner or the occupier, with the provisions Municipal Corporation

shall be at liberty to pay the tax on building and/or land as per the ca.lculations in accordance by the Punjab Ordinance, of either the principal (Second Amendment) Corporation

2012 (Punjab Act No. 7 of20 13) or the Punjab Municipal Amendment) (2) 20 J 3, as he deems fit.

For the building and land, which were not subject to tax prior to the of the Punjab Municipal Corporation (Second Amendment) Municipal

commencement of November, Corporation same shall

Act, 2012 (Punjab Act No. 7 of20 J J), if the tax for the period from 15th day 2012 to the date of commencement (Second Amendment) Ordinance, of the Punjab 2013, has not been paid, the

not be recovered: that if such tax has been paid, the same shall be adjusted in the

Provided

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20,2013 (BHDR29, 1935 SAKA)

assessment
Omission of section 98 of Punjab Act 42 of 1976. Substitution of section 101 of Punjab Act 42 of 1976.

41

of tax for the year 2013-14.". Act, section 98 shall be omitted.

7.

In the principal

8.

In the principal namely:-

Act, for section

10 I, the following

section

shall

be

substituted, "10\,(1)
property

For the purposes Corporation through

list.

of collection

and

updationofdata,the or list of all

Preparation of

sha 11,after getting the survey conducted manner, cause a property

any other

lands and buildings in the City on which any tax is imposed to be prepared, containing (a) the following particulars, namely:in which the property is

the name of the street or division situated;

(b)

designation sufficient

of the property, for identification;

either and

by name or by number

(c)

the name of the owner or occupier, Iist, prepared

ifknown. (I), shall be

(2) . The property authorized

under sub-section

kept in the office of the Commissioner,

or as the case may be, the officer

by him in this behalf, for record. It is hereby clarified that the property valude.". list prepared

Explanation.-

under this section shall have no evidentiary

Omission of section 102 of Punjab Act 42 of 1976. Substitution of section 10) of Punjab Act 42 of 1976.

9.

In the principal Act, for section 102, the following section shall be omitted.

IO.

In the principal namely:-

Act, for section

103, the following

section

shall

be

substituted,

I I I

"103.( I)
Amendment

The Commissioner
of list.

may, at any time, amend the property

list,-

Property

(a)

by inserting therein the name of any person whose name ought to be inserted; or omitted; or

(b) (c)

by inserting therein any land or building previously by striking payment out of the name of any person or

not Iiable for the

of taxes on land and buildings;

42

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2913 (BHDR 29, ],935 SAKA)
(d) by inserting erected, or altering list. under sub-section an entry' in respect of any building re-erected, altered or added to, after the preparation

of the property (2) Before making

any amendment

(J),

the.

Commissioner any objections

Omission of section 104 0 f Punjab Act42 of 1976. Amendment in section 105 of Punjab Act 42 of 1976. Omission of section 10R and 109 of Punjab Act 42 of 1970. Substitution of section 110 of Punjab Act 42 of 1976.

shall give to any person affected

by the amendment,

notice of

not less than one month that he proposes

to make the amendment

and consider

w-hich may be made by such person.". Act, section 104 shall be omitted.

11.

In the principal

12.

In the principal

Act, in section

J 05, in sub-section

(5), for the words

"assessment

list", the words "property

Iist shall be substituted.

13.

In the principal

Act, sections

08 and 109 shall be omitted.

14.

In the principal namely:-

Act, for section

110, the following

section

shall

be

substituted, "110.

If any land or building, or portions new premises,

bearing two or more municipal be amalgamated the Commissioner assign shall

numbers, on such numbers

Assessment in case of amalgamation of premises.

thereof,

into one or more

amalgamation accord ingly.".

to them one or more

Omission of section 11 I and 112 of Punjab Act 42 of 1976. Substitution of section I 12-A of Punjab Act 42 of 1976.

15.

In the principal

Act, sections

III and 112 shall be omitted.

16.

In the principal nalllely:(I)

Act, for section

112-A, the following

sections

shall be

substituted,

"112-A.

Notwithstanding owner
. or occupier,

anything

contained

in this Act, every ca Icu I ate

Sel f assessment of lax on land and building.

as t I ie case may bill e, s la building himself

the tax on land and of sub-section

in accordance

with the provisions may be specified Corporation

(3-A) of section

90 in the Form, as

by the Government,

and shall file the same to the financial year.

by the 3 I st December

of the relevant

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2013 (BHDR 29, 1935 SAKA)
(2) owner year: Provided 30th September amount (3) that if the aforesaid of the relevant On the basis of calculation shall deposit on or before as made under sub-section of the relevant (I),

43
the of

or occupier

the amount of tax in the head of account the 3 I st December

the Corporation

financial

amount of tax is fully paid on or before the year, a rebate of ten per cent of the

financial

of tax so calculated

may be claimed. under sub-section financial (I), is not fully paid by and is paid on of twenty five per

Where the tax calculated of the relevant amount

the 31 st December cent of the remaining Provided the relevant Act, every

year as aforesaid year, a penalty

or before the 3 I st March of that financial

of tax so calculated

by him shall be payable:

that if the aforesaid or occupier,

tax is not fully paid by the 3 I st March of to any action contemplated under the

financial owner

year, in addition

as the case may be, shall be liable to pay with effect from the

penalty at the rate of fifty per cent on the amount of tax unpaid plus interest at the rate of eighteen of tax is made. (4) lfno return is filed or wrong particulars (I), the owner or the occupier, and the interest to any action contemplated Notwithstanding anything are given ill the return filed as the case may be, shall be provided under subunder the Act. contained in this Chapter, that any per cent per annum to be calculated first April of the next financial year upto the date the payment of such amount

under sub-section section

liable to pay the penalty (3), in addition 112-B.

Scrutiny.

in the manner

(I)

where the Competent

Authority

is satisfied

property has been erroneously or mistake after giving after making the assessment that property shall, subject been amended (2) occupier, opportunity such enquiry, already

valued or assessed through fraud, accident as the case may be, he may, . concerned and for

by the owner or the occupier,

of being heard to the person made and fixing the amount

as he may deem fit, pass an order amending of tax payable be deemed year. or expedient, or land at then f led to have

and on the issue of such an order, the assessment to the order, if any, passed in appeal, accordingly in the relevant financial

For the purposes Authority

of sub-section

(I), if it is necessary

the Competent

may, after giving twenty

four hours notice to the

or, if there be no occupier,

to the owner, of any building

-,.;:;::=.~f!i':::.==;;:;;:;;;;;;:;;;;;;;;;;:;;;';;;~o=;~===~"';;';-~~-'-------_-_--.- -. -. _.. ...r::c;; _---=:::.-:::.~

~--:-=:-;--

---------

----=-=,---

------------------

44

PUN] AB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2013 (BHDR 29, 1935 SAKA)

any time between sunrise and sunset, enter, inspect and measure any building or land. 112-C. (I) Any person, aggrieved with the decision(s), made under sub-section (4) of section 112-A, or section 112-

B may file an appeal within a period of thirty days buildings. before the Commissioner, who, after affording an opportunity,ofhearing to the parities, shall pass an order, in writing, within a period of thirty days. (2) No appeal shall be entertained under sub-section (I), unless the

Appeal in respect of lax on land and

amount of tax is paid. (3) If an order under sub-section (I) modifies the decision in appeal,

the Competent Authority may file an appeal to the Principal Secretary or Secretary, Department of Local Government within a period of thirty days of such order, who shall pass an order, in writing, as he deems fit in the matter, within a period of thirty days offiling of such appeal, and the order passed in appeal shall be final. (4) No stay shall be granted against the orders appealed against under sub-section (I ).".
Substitution of section 138 of Punjab Act 42 of 1976.

17.

In the principal Act, section 138 shall be substituted, namely:."138. Any sum due on account of tax payable under this Act may be recovered, together with costs of recovery, through .. the following processes by the Competent Authority,by service of writ of demand on the defaulter; by distraint and sale of a defaulter's movable property; by the attachment and sale of defaulter's immovable property; in the case of octroi and toll, by the seizure and sale of goods and vehicles; and in the case of taxes on land and buildings, by the attachment of rent due in respect of the property or any other property owned by the deafaulter. ''.

Mannel: of recovering lax

(a) (b) (c) (d) (e)

Omission or sections 140. 141,142and 143 of Punjab Act 42 of 1976.

18.

In the principal Act, sections 140. 141, 142 and 143 shall be omitted.

--":':'I'"

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20,2013 (BHDR29, 1935 SAKA)

Substitution of section 144 of Punjab Act 42 of 1976.

45

19. In the principal Act, for section 144, the following section shall be substituted, namely:"144. No land, building or tenement shall be deemed vacant if buildings maintained as a pleasure resort or town or country

house or be deemed unproductive of rent iflet to a tenant who has a continuing right of occupation thereof, whether he is in actual occupation or not.".
Omission of sections 145 Punjab Act 42 of 1976.

What etc. are to be deemed vacant.

or

20.

In the principal Act, section 145 shall be omitted.

Substitution of section 146 of Punjab Act 42 of 1976. Substitution of section 430 of Punjab Act 42 of 1976. '

21. In the principal Act, in section 146, in sub-section (1), for the words "the levy or assessment of any tax", the words and sign "the levy or assessment of any tax, other than tax on building and land" shall be substituted. 22. In the principal Act, section 430 shall be numbered as sub-section (I)

thereof, and after sub-section ( I), as so re-numbered, the following sub-sections shall be inserted, namely:"(2) Ifany difficulty arises in giving effect to the provisions of the Punjab Municipal Corporation (Second Amendment) Ord inance, 2013, the Government may, by an order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as may appear to it to be necessary for expedient for rernov ing that d itficulty: Provided that no order shall be made under this sub-section after the expiry of a period of two years from the date of publication in the Official Gazette the Punjab Municipal Corporation (Amendment) Ordinance. 2013. (3) Every order made under sub-section (2) shall be laid, as soon as may be, after it is made before the Legislative Assembly.".

1 I
I

Omission of THE FOURTII SCIIEDULE of Punjab Act 42 of 1976.

23.

In the principal Act, THE rOURTH SCHEDULE shall be omitted.

SHIVRAJ V. PATIL, Governor of Punjab. H.P.S. MAHAL, Secretary to Government of Punjab, Department of Legal and Legislative Affairs.

/
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER (BlIDR 29,1935 DEPARTMENT SAKA) AFr:AIRS, PUNJAB 20, 2013 23 PART 11 Or: LEGAL AND LEGISLATIVE NOTIFICATION The 20th September, 2013

No. 47-Leg'/2013.-The following Ordinance of the Governor of Punjab promulgated under clause (I) of article 213 of the Constitution of India on the 20th Day of September, THE PUNJAB 20 13, is hereby published for general information (AMENDMENT) ORDINANCE, :-

MUNICIPAL

2013

(Punjab Ordiance No. 1001'2013) AN ORDINANCE further to amend the Punjab Municipal Act, Promulgated Republic of India. Whereas the Legislative Assembly of the State of Punjab is no! in session and the Governor is satisfied that circumstances exist, which render it necessary for him to take immediate action; Now, therefore, promulgate
Shorl title and
commencement. It) 11.

by the Governor of Punjab in the Sixty-fourth

Year of the

in exercise

of the powers conferred nalllcly:-

by clause (i) of

article 213 of the Constitution

of India, the Governor of Punjab is pleased to

the following Ordinance, This Ordinance 2013.

I.

(I)

may be called the Punjab Municipal (Amendment)

Ordinance,

(2) It shall be deemed to have come into force on and with effect from the first day of April, 2013.
Amendment in

section 3 or Punjab Acl'~ or

I') 11.

2. III the Punjab Municipal Act, 1911 (hereinafter Act), ill section J,(1\)

referred to

as

the principal

for clause (I), the following clauses shall be substituted,

"( I) "annual value" means,-

namely:-

(a) in the case of building or land, which is in the occupation

ofa tenant, the gross annual rent at which the building

or land has actua lly been let:

24

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 20] 3 (BHDR 29, 1935 SAKA)
Provided in rent as well: Provided further that where the building or land and if that in the event of increase in the rent, increase the annual value shall include the corresponding

has been let by the owner to any of his relations, does not represent the agreement consideration in accordance

the Executive Officer is of the opinion that the rent fixed the true rent, the rent fixed under of lease shall not be taken into

and the annual value shall be determined with the principles contained in sub-clause

(b);
(b) in the case of building or land, which is occupied owner, the annual value shall be,(i) five per cent of the present land; and (ii) five per cent cost of erecting pCI' cent depreciation: Provided that the calculation in the case of multi-storeys in the manner, Explanation.-For of market value the building less ten market value of the

by the

bui Idings, group housing

buildings or such like other buildings shall be made as may be prescribed. of clause (b), 'cost of erecting at the following rates:-

the purposes

the building' shall be calculated (i) five hundred (cemented structure; (ii) three hundred

rupees per square feet in respect of pucca bricks walled and load bearing roof)

rupees per square feet in respect of semi bricks walled or non-cemented bearing root) structure; bricks

pucca (cemented

walled but non-load (iii)

one hundred rupees per square feet in respect of kacha (non-cemented root) structure: Provided to above, shall that the rates of calculation, be subject to revision as referred by the State or non-brick walled and non-load bearing

.:

PU1\JAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2013 (BHDR 29, 1935 SAKA)
Government (c) after every five years. has been erected

25

any land on which no building a building such land; (la) "Director" Government Government; (Ib) "non-residential is being profession, commercial (I c) "Regional Deputy appointed ( Id) "residential used means duly

but on

which a building can be ere~ted, and any land on which is in the process of erection, the annual value value of shall be fixed at five per cent of the market

the Director appointed

of the by the

Local State

building" means a building which for the purposes of business, or any other

trade, industry, institution activities; Deputy Director"

means the Regional duly

Director

of the Local Government

by the State Government; building" means any building which for residential purposes;". namely:IS

being used exclusively (13) for clause (8aa), the following "(8aa) "market prevailing Punjab value"

clause shall be substituted,

means the minimum

value of the land financial

on the first January ofthe preceding under rule of Undervalued

year as fixed by the Collector Stamp (Dealing Rules, 1983.".

Amendment in section 61 Punjab Act 3 of 1911.

3-A of the

Instruments)

or

3.

In the principal

Act, in section 61, in sub-section clauses shall be substituted,

(I), for clauses (a) and

(aa), the following "(a)

namely:-

A tax payable Provided tenants

by the owner of building and land: that in the case of building and land occupied by

in perpetuity,

the tax shall be payable by such tenants:

Provided land, exclusively (i)

further that no tax shall be imposed on building and used for, -

religious purposes, religious rites, religious ceremonies, religious festivals;

.r-~---------------------------=~~~~-~=-===--.~~------------~

26

PUNJAB GOYI'. GAZ. (EXTRA), SEPTEMBER 20.2013 (BI-IDR 29, 1935 SAKA)
(ii) (iii) (iv) cremation grounds, burial grounds; gaushalas, stray animal care centers; buildings, so notified by the State Government or United Nations .

historical and heritage Government, Central Educational,

Scientific and Cultural Organization;

(v)

registered charitable and philanthropic organizations exempted from payment of the tax under the Income Tax Act, 1961 (Central Act 43 of 1961); the building and land owned and used by the committee;

(vi)

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

parking space (only in respect of multi-storey and land used for agricultural Provided the following the imposition or horticultural

flats/buildings);

(x)

purposes:

further that the building and land owned by categories of persons shall be exempted from of tax to the extent indicated against each:Extent of exemption

Serial No. I.

Category

of persons

Widows

Five thousand rupees per financial year. Full

2.

Freedom righters, who are receiving pension as such from the Central Government or the State Government or both, as the case may be

3.

Handicapped persons, who are as if being assesses entitled tor the time being to the benefits of deduction under section 80 U of the Income Tax Act, 1961

Five thousand rupees per financial year.

.:

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2013 (BHDR 29, 1935 SAKA) .
4. Persons possess competent Provided living below poverty requisite authority, line who Full: card, issued by the in SUppOI1 thereof institutions,

27

further that all educational aided, shall be exempted

other than Governmental

and Government

from tax to the extent of fifty per

cent the tax assessed. (aa) The tax payable Category of building residential as per clause (a) shall be leviable as uuder.Rate of tax (i) fifty rupees in case land area is fifty square yards or below, having covered
feet;

Self occupied building

area not more than 450 square (ii) One hundred

and fifty rupees in case square yards or

land area is one hundred 900 square feet;

below, having covered area not more than

(iii) Half per cent of' the annual below OR one hundred below, but the covered stipulation (iv) Halfper indicated square

value in yards or the

case the land area is fifty square yards or area exceeds

in (i) and (ii) above;

cent of the annual value, in square

case the land area is five hundred yards or below; and (v) One per cent of the annual case the land area is more hundred square yards.

value, than

in

five

Residential

building under of tenant (s)

Seven and hal r per cent of the annual value. Three per cent or the annual value.

the occupation

Self occupied non-residential building Non-residential tenant(s) building of

Ten per cent or the annual value:

under the occupation

I
I

28

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER (BHDR 29, 1935 SAI0)

Provided

20, 2013

that if the land is vacant or the building is unproductive, annual value:

the rate

of tax shall be 0.20 per cent ofthe Provided further

that the owner or the occupier, with the provisions (Second

as the case may be, Act as

shall be at liberty to pay the tax on building and/or land as per the calculations to be made in accordance amended of either the principal by the Punjab Municipal Amendment) Act, 2012 (Punjab Ordinance,

Act No. 6 01'2013) or the Punjab Municipal 2013, as he deems fit. (aaa)

(Second Amendment)

For the building and land, which were not subject to tax prior to the commencement Amendment) of the Punjab Municipal (Second Act, 2012 (Punjab Act No. 6 of20 13), if the tax 2012, to the date (Amendment) of the Punjab Municipal

for the period from 15th day of November of commencement Ordinance, recovered: Provided be adjusted
Substitution

2013 has not been paid, the same shall not be

that if such tax has been paid, the same shall of tax for the year 20iJ-14.". section shall be

in the assessment

or

4.

In the principal

Act, for section

63, the following

sed ion 63 in
Punjab Act 3 of

subst iuued, namely:"63. (I)

Preparation of property list.

1911.

For the purposes committee which

01" collection

and updation

of data, and land containing

the 011 the

shall, after getting the survey conducted to be prepared,

or through

any other manner, cause a list of all buildings any tax is imposed namely:in which the property

following particulars, (a) (b)

the name of the street or division designation of the property, and

is situated;

either by name or by number sufficient

for identification; (c)

the name of the owner or occupier, (2) The property list, prepared Officer

if known. (I), shall kept

under sub-section for record.

in the office of the Executive Explanantion.-

It is hereby clarified that the property value.".

list prepared

under this section shall have not evidentiary

/'

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20,2013 (BHDR29, 1935 SAKA)

Omission of sections 64, 65, 66, 66-A and 66-AA in Punjab Act 3 of I <) I I. Substitution of section 67 or Punjab Act 3 of I <) I I.

29

5.

In the principal Act, sections 64,65,66,

66-A and 66-AA shall be omttted.

6.

In the principal namely:(I)

Act, for section

67, the following

section

shall

be

substituted, "67,

The committee inserting

may at any time amend

the property

list by any

Updaiion of property list for the purpose of, tax on building and lands

the name of any person whose name ought to or by inserting

.

have been or ought to be inserted,

property which ought to have been or ought to be inserted, after giving notice to any person affected by the

amendment,

or a time, not less than one month from the date of service, is to be made. interested in any such amendment in writing, may tender

at which the amendment (2) Any person

his objection ofbcing

to the committee,

before the time fixed in the agent,

notice orally or in writing at that time, and shall be allowed all opportunity heard in support of the same in person or by authorized as he may think fit.".
Substitution of section 68 of Punjab Act 3 of Il) I!.

7.

In the principal namcly:(I)

Act, for section

68, the following

section

shall

be

substituted, "68,

Notwithstanding or occupier,

anything

contained

in this Act, every owner the tax

.

Selfassessment

as the case may be, shall calculate

of 'Id' tax on bUl IIlgan d land.

hi 'I 1 t he provrsions . . irnse If'JI1 accor dance Wit

(1) of section of the relevant 61 in the Form, financial year.

f b . 0 Sll -section
by

as may be specified

the State Government, 31 st December (2)

and shall file the same to the cornm ittee by the

On the basis of calculation

made under sub-section of the relevant

(I ), the

owner or occupier of the committee year: Provided

shall deposit the amount of tax in the head of account on or before the 3 Ist December financial

that if the aforesaid

amount

of tax is fully paid on or year, a rebate often may be claimed. (I), is not fully

before the 30th September

of the relevant

financial

per cent of the amount of tax so calculated (3) Where the tax calculated

under sub-section

30

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20,2013

(BHDR 29, 1935 SAKA)
paid by the owner financial that financial or occupier by the 31 st December of twenty of the relevant year as aforesaid and is paid on or before the 3 I st March of five per cent of the remaining shall be payable: tax is not fully paid by the 31 st March to any action contemplated as the case may be, shall be

year, a penalty

amount of tax so calculated

Provided that if the aforesaid of the relevant liable to pay,(i) financial

year, in addition

under this Act, every owner or occupier,

penalty at the rate of fifty percent on the amount of tax unpaid; and

(ii)

interest calculated made.

at the rate of eighteen

per cent per annum

to be

with effect from the 1st April of the next financial

year upto the date the payment

of such amount

of tax

IS

(4)

Ir no return is f led or wrong particulars

are given in the return as the case may under the

filed under sub-section under sub-section Act.".

Substitution of section Ms-A of Punjab Act 3 of
i911.

(I) , the owner or the occupier,

be, shall be liable to pay the penalty and the interest in the manner provided (3), in addition to any action contemplated

8.

In the principal namcly:(I)

Act

for section

68-A, the following

section

shall be

substituted,

"68-A.
Power to

Notwithstanding where property through occupier,

anything

contained

in this Chapter, that any or assessed after giving

the Executive fraud, accident

Officer or mistake

is satisfied valued
111 ay,

scrutinize and to amend the nsscssment in certain cases.

has been erroneously

by the owner or the and after making the assessment and

as the case may be, he

opportunity

of being heard to the person concerned

such enquiry, as he may deem fit, pass an order amending already made and fixing the amount of tax payable on the issue of such an order, the assessment the order, if any, passed accordingly (2) expedient, in the relevant For the purposes the Executive in appeal, financial year. be deemed

for that property

then filed shall, subject 10 to have been amended

of sub-section

(J), if it is necessary
twenty

or

Officer

may, after giving

four hours

notice to the occupier,

or, if there be no occupier,

to the owner, of any

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20,2013 (BHDR 29, 1935 SAKA)

31

building or land at any time between sunrise and sunset, enter, in-spect and measure any building or land.".
Omission of section 72 of Punjab Act 3 of
191 I.

9.

In the principal Act, section 72 shall be omitted.

Substitution of section 75 of Punjab Act 3 of 191 I.

10.

In the principal

Act, for section

75, the following

section

shall be

substituted, namely:"75. The

Power of entry.

committee may authorize any person to enter and inspect any stable, coach-house or other place wherein there is reason to believe that there is any vehicle or animal liable to taxation

under this Act or for which a licence has not been duly taken out.".
Substitution of section 80 of Punjab Act 3 uf
191 I.

11.

In the principal namely:-

Act, for section

80, the following

section

shall be

substituted,

"80. (I)
Recovery or the tax other than
tax on

When any sum is due on account of a tax payable under this Act, other than tile lax on building and/or land, the committee shall cause a bill for the amount, and the period to the person for which the charge is made, to be delivered liable to pay the same. If the bill be not paid within a period often days from the

building and land.

(2)

delivery thereof, the committee may cause a notice of demand to be served on the person liable to pay the same, and ifhe does not,within a period of seven days from the service of the notice, pay the sum due, with any fee leviable for the notice, or show sufficient cause for non-payment, arrears of tax. the
SUIll

due with the fee shall be deemed

to be an

(3) If any tax or sum leviable underthis Act from the owner, is recovered from the occupier, such occupier shall, in the absence of any contract to the contrary, be entitled to recover the same from the owner and may deduct the same from the rent then or thereafter due by him to the owner.".
Substitution of section 81 of Punjab Act J of
191 I.

12.

In the principal

Act, for section

81, the following

section

shall be

substituted, namely:-

./

32
"8\.

PUNJAB GOYT. GAZ. (EXTRA), SEPTEMBER 20,2013 (BHDR29, 1935 SAKA)

Any sum due on account together processes following of tax payable with costs by the Executive
all

under this Act may be through the Officer,-

Recovery of recovered, taxes etc.

of recovery,

(a) (b) (c) (d)

by service of writ of demand by distraint

the defaulter; movable property; property;

and sale of defaulter's

by the attachment

and sale of defaulter's

immovable

in the case of octroi and toll, by the seizure and sale of goods and vehicles; and by the attachment ,.

(e)

in the case of taxes on land and buildings of rent due in respect of the property owned by the deafulater.".

or any other properly

Amendment in sccuon 84 of Punjab Act 3 of

I (j I I.

13.

In the' principal

Act, in section

84, in sub-section

( I), after the words

"any tax under th is Act", the words "other than tax on bui Iding and land" shall be inserted. 14. In the principal Act, after section 84, the following section shall be inserted,

Inseruon of section 84-/\ or Punjab Art 3 of 1911.

namely:"84-A.
Appeal in respect of taxon building and land

(I)

Any person, aggrieved sub-section file an appeal Regional opportunity

with the decisiorus), 68 and section who, after

made under 68- A, may affording an

(4) of section Deputy Director,

within a period of thirty days before the

of hearing to the parties, shall pass an order,

in writing, within a period of thirty days. (2) the amount (3) No appeal shall be entertained of tax is paid. If an order under sub-section (I), modifies the decision in under sub-section (I), unless

appeal, the Executive

Officer, may file an appeal to the Director

within

a period of thirty days of such order, who shall pass an order, in writing, as he deems lit, within a period of'thirty days.of filing ofsuch the order passed in appeal shall be final. (4) No stay shall be granted (I).". against the order appealed against appeal, and

under sub-section

PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20,20 J 3 (BHDR29, 1935 SAKA)

Insertion of section 240-13 in Punjab Act 3 of
1911.

33

15.

In the principal

Act, after section 240-A, the following

section

shall be

inserted, namely:"240-13.
Removal of difficulties

(I)

Ifany difficulty

arises in giving effect to the provisions (Amendment) Ordinance, 2013, in the or may, by an order published

of the Punjab Municipal the State Government

Official Gazette, make such provisions, of this Act, as may appear the difficulty: for removing

not inconsistent

with the provisions expedient

to be necessary

Provided Ordinance. (2)

that no order shall be made under this section

after the of this

expiry ofa period of two years from the date of commencement

Every order made under this section, shall be laid, as soon as Assembly.".

may be, after it is made before the Legislative

Omission

of Schedule-IV of Punjab Act 3 of

1911.

16.

In the principal

Act. SCIIEDULI.::>\V

shall be omitted.

SHIVRAJ
Governor

V. PATIL,
of Punjab.

H.P.S. MAIIAL,
Secretary Department to Government of Punjab, Affairs. of Legal and Legislative

:ca:=--