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24, Short title and commencement. Definitions. Levy of tax. Exemptions. Ascertainment of value. Assessing authorities. Making and operation of valuation list. Draft valuation list. Amendment of current valuation list. Appeal and revision. Tax to be levied notwithstanding appeal. Tax when payable. Collection of tax. Recovery of tax from tenants. Penalty for default in payment. Recovery of dues as arrears of land revenue. ‘Remuneration of local authority. Power of assessing authority w0 require returns. Power of assessing authority to require returns at any time. Penalty for failure to make returns. Valuation iist not to be rendered invalid by certam failures and omlsswns Assessing authormes, officers and servants to be deemed public servants. Exclusion of jurisdiction of civil courts. Power to make rules. Schedule URBAN IMMOVABLE {1940 : Pb j H . A PROPERTY TAX SERVIL. 42 1THE PUNJAB URBAN IMMOVABLE PROPERTY TAX ACT, 1940. PuniaB Act No. XVII oF 1940. [Received the assent of His Excellency the Governor on the 8th January, 1941, and was first pulished in the Government Gazette (Extraordinary), Punjab of th® 13th January, 1941.] No. ! Short title Whether repealed or otherwise affected by legislation XVII| The Punjab Urban Amended by Punjab Act IV of 1943 Immovable Property Tax Act, 1940 1940 Amended by Punjab Act VII of 19433 Amended by East Punjab Act, XXXIII of 1948* Amended by the Indian Indepen- dence (Adaptation of Bengal and Punjab Acts) Order, 1948. 1For the Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1943, pages 318-19-; for the Seleqt Committee’s _ Report, see ibid, 1940, pages 559577 ; and for the pxoceedmgsmAssembly see Punjab Legis- Jative Assembly Debates, 1940, Volume XIV, pages 576—88, 649—687, 711—764, 810, 955—1011, 1039, 1091 and 1109—1220. sFor the Statement of Objects and Reasons, see Punjab Government Gazette, (Exmord?:lary), 1943, page 13 5 and for proceedings of Assembly, see Punjab Legislative ‘Assembly Debates, Volume XXI, pages 614—616. sFor the Statement ‘of Objects and Reasons s"eePunjab Government Gazette Extraordinary, 1943, page 13 ; and for_the proce%dmgs of Assembly, see Punjab Legislative Assembly Debates, Volume XXI, pages 616-617. . . ‘ sFor the Statement of Objects_and Reasons, see East Punjab Governmen Gazette, Extraordinary, 1948, page 500 ; and for the proceedings of the Assembly, see Bast Punjab Legislative Assembly Debates, Volume III, pages e /’v‘\gpa ,/?é‘ N ‘ 1940 : Pb. Act X 50 URBAN lmMOV'l\,‘;‘(‘;E[RTY TAX Vit 1 2 | ’ . Whether repealed of Othepys ver | No. Short title affected by legislatjgy "% —-——\\\\ mended by the Adaptatioy, Aorder, 199 Of Lawg Amended by the Adaptatiop of (Third Amendment) Order, 19%?‘" Amended by Punjab Act No, X1y of 19531 Amended by Punjab Act I¥X of 19542 Amended by Punjab Act XVI of 1954 19575 Amended by Punjab Aet No. Kz} of 1957¢ Amended by Punjab Act 7 of 19657 Amended by the Punjab Re-organisa. ! tion (Chandigarh) (Adaptation of | Laws on State and Concurrent | Subjects) Order, 1968 o Amended " by Punjab Act No, 30 of X 19564 ”"Iea\ . ¢ Amended by Punjab Act No. 7of W . 20 For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), of 18th March, 1953, page 338 > and for proceedings in the Assembly tive and Council, see Punjab Legislativ Assembly and Punjab Legislative Council Debates, 1953. *For Statement of Objects and Reasons, see Punjad Government Gazette (Extraordinary), 1954, Page 120 ; for proceedings ; jab Legis- lative Assembly and Council Deb’atcs,pl%?f 1188 In Assembly, see Pond *For Statement of Objects and . Gaceite (Extraordinary), 1954, page ]26 1d Reasons, see Punjab Government Ga ; I ings i i islative Assembly”and Council Debates, 153 ““4ings in Assemby, see Punjab Leg' “For Statement of Object; . elfe (Extraordinary), 1956, page J‘i‘iésand Reasons, see Punjah Government Gaz : . B 5 njal Legislative - Asiembly” Dengtes. ioge! " Procecdings in the” Assemby, see Fut *For Statement j : ttee (Extraordinary), 1957, ggg(z"lgcst]s. and Reasons, see Punjap Government Gaze Vem‘;l;?,ls lgglfi.w:/seg tggtlj:grits%dt ll‘g :fimtofies Which, immediately before the 1{}niNo,‘§' see Panjab Act No. 7 of 1557 the State of Pagigja o East Punjab States °For Statement of Obj; tte (Extraordinary), 1957, paggle;?sS.and Reasons, e Punjap Government Gaz® tatement of Object; "For S te (Bxtrascinary), 1965, page” 453" 2™ Reasons Gaze! > See Punjaph Government 1940 : Pb. Act XVII.] URBAN IMMOVABLE 51 PROPERTY TAX An Act to provide for the levy of a tax on Urban Immovable Property It is hereby enacted as follows :—