LawgistThe Punjab District Boards Act
32Reduction and abolition of tax
The Local Government may, by notification, and the district board may, with the sanction of the Local Government, by a resolution passed at a meeting convened and constituted as the Local Government may prescribe, abolish or reduce any tax imposed under sections 30 and 31
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All sections
- 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.]
