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THE PUNJAB LOCAL RATE (ASSESSMENT AND COLLECTION) RULES, 2001
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[SOV(LG)5-19/2001]
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1.Short title and commencement. – (1)These rules may be called
the Punjab Local Rate
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(Assessment and Collection) Rules, 2001.
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(2)These rules come into force at once.
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(3)The expressions appearing in these rules shall have the same
meanings as are
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assigned to them under the Land Revenue Act, 1967 (XVII of
1967).
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2.Levy of tax. – A District Government / City Government may
levy local rate on lands
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assessable to land revenue as provided in Para-I of the Second
Schedule of the Punjab Local
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Government Ordinance, 2001.
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3.Assessment of Local Rate. – (1) In each revenue estate a list
of assesses liable to pay
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local rate shall be prepared at the time of Rabi and Kharif
season every year and shall be
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maintained by the halqa patwari in the same manner and from as
that of dhal bachh for land
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revenue.
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(2)The list prepared under sub-rule (I) shall be checked by the
Kanuago and Revenue
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Officer in the same manner as the dhal bachh.
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(3)A copy of the list finalized under sub-rule (1) shall be
supplied forthwith by the
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Revenue Officer to the land revenue.
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4.Collection of local rate. – (1) The collection of local rate
shall be made in the same
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manner as that of the land revenue.
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(2)The proceeds of the local rate shall be credited by the
Revenue Officer to the local
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fund of the District Government/City District Government
concerned and a statement showing
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particulars of the collection made and credited to the local
fund shall be supplied by him to the
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District Government/City District Government concerned
immediately alongwith the receipts of the
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treasury acknowledging the deposits.
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