(Pb Act XX of 1976)
[16 December 1976 ]
An Act to validate the levy, charging, collection and
realization of property tax under the Punjab Urban Immovable Property Tax Act, 1940 (since repealed) and the Punjab Urban Immovable
Property Tax Act, 1958
Preamble.— WHEREAS it is expedient to validate the levy, charging,
collection and realization of tax under the Punjab Urban Immovable Property Tax
Act, 1940 (XVII of 1940) (since repealed) and the Punjab Urban Immovable
Property Tax Act, 1958 (V of 1958);
It is
hereby enacted as follows:---
1. Short title and commencement.— (1) This Act may be called the Punjab Urban Immovable
Property (Validation of Tax) Act, 1976.
(2) It shall extend to the whole of the Punjab .
2. Validation
of tax under the Punjab Act XVII of 1940 and Punjab Act V of 1958.— (1) Notwithstanding any omission or
anything to the contrary contained in the Punjab Urban Immovable Property Tax
Act, 1940 (Act No. XVII of 1940) since repealed, hereinafter referred to as the
1940 Act, and the Punjab Urban Immovable Property Tax Act, 1958 (Punjab Act V
of 1958), hereinafter referred to as the 1958 Act, or the rules made,
notifications issued thereunder or anything to the contrary contained in any
decree, judgment or order of any court, the rating areas under the provisions
of the 1940 Act, shall be deemed to include and always to have included such
extended areas within the limits of a local authority which before such
extensions could not have been considered as a part of rating areas under the
1940 Act, and the rating areas so reckoned shall be deemed to be and always to
have been deemed as urban areas for the purposes of sub-section (1) of section
3 of the 1958 Act, and the tax levied, charged, collected or realised from the
owners of immovable properties situated in the extended areas, shall be deemed
to have been validly levied, charged, collected or realised under the
provisions of the 1940 Act or the 1958 Act, as the case may be.
(2) Where
any tax, referred to in sub-section (1) has not been paid or realised before
coming into force of this Act or if so paid or realised has been refunded to or
adjusted against subsequent tax payable by the owners of the said property, the
same shall be recoverable in accordance with the provisions of 1958 Act.
[1][1]This Act was
passed by the Punjab Assembly on 26th November, 1976; assented to by the
Governor of the Punjab on 16th December, 1976; and, published in the Punjab
Gazette (Extraordinary), dated 16th December, 1976, pages 2771-2772.
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