3Definitions
In this Act, unless there is something repugnant in the subject or context,--
(1) "Land" means land assessed to the land-revenue, and includes land whereof the land-revenue has been wholly, or in part, released, compounded for, redeemed or assigned.
(2) "Land-revenue" includes trini or grazing-dues levied for grazing on Government lands under section 48 of the Panjab Laws Act, 1872 (IV of 1872).
(3) "Landholder" means any person responsible for the payment of the land-revenue, if any, assessed on land. It also includes the proprietor of land the land-revenue of which has been wholly, or in part, released, compounded for, redeemed or assigned.
(4) "Annual value" means--
(a) double the land-revenue for the time being assessed on any land, whether the assessment is leviable or not ; or
(b) where the land-revenue has been permanently assessed, or has been wholly or in part compounded for or redeemed, double the amount which, but for such permanent assessment, composition or redemption, would have been leviable; or
(c) where no land-revenue has been assessed, double the amount which would have been assessed if the average village-rate had been applied:
Provided that, in any tract in which, under the settlement for the time being in force, the improvement of the land due to canal irrigation has been excluded from account in assessing the land-revenue, and a rate has been imposed in respect of such improvement, that rate shall be added to the land-revenue for the purpose of computing the annual value.
(5) "Financial year" means the year commencing on the first day of April.
(6) "Prescribed day "means such day as the Local Government may, from time to time, prescribe.
1[(6A) "Punjab" means the territories which, immediately before the Ist November, 1956, were comprised in the State with the same name];
(7) "Notification" means a notification published in the official Gazette.
(8) "Notified" means notified in the official Gazette.
(9) "Deputy Commissioner" means the Deputy Commissioner of a district, and includes any officer specially appointed by the Local Government to perform the functions of a Deputy Commissioner under this Act.
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1. Ins. by the Adaptation of Laws (No. 2) Order, 1956.
- 1 Short title
- 2 Repeal of Act V of 1878
- 3 Definitions
- 4 Powers exercisable from time to time
- 5 The local rate
- 6 Road, school and post cesses to merge in the rate
- 7 Liability for local rate
- 8 Power to recover a share of the rate from occupancy-tenant
- 9 Appropriation of proceeds of local rate
- 10 Establishment of district and local boards
- 11 Number and appointment or election of members
- 12 Term of office of members
- 13 Resignation of members
- 14 Powers of the Local Government as to removal of mothers
- 15 Filling of casual vacancies
- 16 Incorporation of district boards
- 17 Time for district and local boards coming into existence
- 18 Chairman
- 19 Vice-chairman
- 20 Duties of district board
- 21 Duties of local board
- 22 Limits on expenditure of local board
- 23 Power for district board to provide for performance of duty in default of local board
- 24 Joint committees
- 25 Record and publication of proceedings
- 26 Power to make rules as to business and affairs
- 27 Employment of officers and servants
- 28 Pensions of Government officials serving boards
- 29 Pensions of servants of boards
- 30 Powers of taxation conferred on district boards
- 31 Procedure in imposing taxes
- 32 Reduction and abolition of tax
- 33 Levy of fees
- 34 Additional funds to be provided by the Government
- 35 District fund
- 36 Vesting, custody and investment of district fund
- 37 Application of district fund
- 38 Works or undertakings benefiting several districts
- 39 Annual estimates of income and expenditure of district boards
- 40 Accounts of district boards
- 41 Estimates and accounts of local boards
- 42 Inspection of estimates and accounts
- 43 Publication of abstract of accounts
- 44 Control of Commissioner and Deputy Commissioner over boards and joint committees
- 45 Power to suspend action
- 46 Extraordinary powers of Deputy Commissioner in ease of emergency
- 47 Power to provide for performance of duties in case of default of board
- 48 Power to invest other officers with power of control
- 49 Report of action under preceding sections
- 50 Powers of Local Government and its officers over boards
- 51 Power of Local Government to supersede in case of incompetency, persistent default abuse of powers
- 52 Consequences of supersession
- 53 Constitution of new board, and transfer of functions of superseded local boards
- 54 Disputes
- 55 Power of the Governor General in Council and the Local Government to make rules
- 56 Power to make regulations
- 57 Penalty for infringement of regulations
- 58 Prosecutions
- 59 Liability of members of boards
- 60 Procedure for making rules and regulations
- 61 Acquisition of land
- 62 Penalty on member, officer or servant being interested in contracts made with a board or joint committee
- 63 Saving for Act XI of 1879
- 64 General powers of Local Government and Commissioners
- 65 Contracts of local Committees
- 66 Government officers serving under committees to continue under board
- 67 Power of Local Government to except local area from operation of Act
- 68 Committee to be constituted for district wholly excepted from Act
- 69 Power to direct that Act XX of 1856 shall cease to be in force
- 70 Recovery of rates
- 71 Local rate or tax how to be assessed and collected
- 72 Appeals
- 73 Instalments of rates and taxes
- 74 Power of Local Government to exempt from taxation
- 75 Power to direct measurements
- 76 Suits relating to rates and taxes under this Act cognizable by Courts having cognizance of suits for rent
- 77 Confirmation and recovery of existing rates
- 78 [Repealed.]
- 79 [Repealed.]