PUNJAB MUHAJIR FUND CESS ACT, 1953

ACT XV OF 1953

PUNJAB MUHAJIR FUND CESS ACT, 1953

An Act to provide for the raising of funds for relief of refugees in the Punjab

[Assented to by the Governor on the 11th April, 1953 (Gazette, 20th April 1953) ].

Preamble.‑Whereas it is expedient to provide for the raising of funds for the relief of refugees in the Punjab in the manner hereafter appearing ;

It is hereby enacted as follows :‑

1. Short title, extent and commencement.‑(1) This Act may be called the Punjab Muhajir Fund Cess Act, 1953.

(2) It shall extend to the whole of the Punjab.

(3) It shall come into force, with effect from Rabi harvest, 1952‑53, and shall remain in force for one year and for the purposes of realization from the persons already assessed till such time as any amount already due as cess under this Act remains unpaid or unrealised.

2. Definitions.‑In this Act, unless there be anything repugnant in the subject or context‑---.

(a) "Land" means land assessed to land revenue and includes land where­of the land revenue has been wholly or in part released, compounded for, redeemed or assigned ;

(b) "cess" means the Muhajir Fund Cess imposed by this Act

(c) "occupier's rate" means the water rate assessable in accordance with the rules, for the time being in force, made under section 36 of the Canal and Drainage Act, 1873 ; and

(d) "prescribed" means prescribed by rules framed by Provincial Govern­ment under this Act.

3. Levy of cess.‑(1) A cess shall be levied upon all lands at the rate of two annas on each rupee or part of a rupee of the land revenue assessed and the occupier's rate payable in respect of such land.

(2) The cess shall be payable by the person liable for the payment of the land revenue or the occupier's rate or both, as the case may be.

Provided that the Provincial Government may, by notification, exempt any person or persons or class of persons from the payment of the whole or any part of the cess.

4. Manner of assessment, etc.‑(a) The cess levied on the basis of land revenue shall be assessed, collected and recovered in the manner prescribed from time to time by statute, rules or orders for the assessment, collection and recovery of land revenue charged under Chapter V of the Punjab Land Revenue Act, 1887.

(b) The cess levied on the basis of occupier's rate shall be assessed, collected and recovered in the manner prescribed from time to time by statute, rules or orders for the assessment, collection and recovery of the occupier's rate charged under Part V of the Canal and Drainage Act, 1873;

Provided that the Provincial Government may, by notification modify any such rules and make further rules for this purpose and for carrying out the other provisions of this Act.