Amendment status not verified — confirm the current text below against the official source.
Substituted by Punjab Amending Act 11 of 1994. whether such assessment is leviable or not; or when the land revenue has been wholly or in part compounded for or redeemed, the amount which, but for such composition, or redemption would have been levi- able; and ii) When the improvement of the land due to canal irrigation has been ex- cluded from account in assessing the land revenue the amount of owner’s rate or water advantage rate or other rate imposed in respect of such improvement; (b) In the case of any house or building, the gross annual rent at which such house or building, together with its appurtenances and any furniture that may be let for use or enjoyment forthwith, may reasonably be expected to let from year to year subject to the following deductions : i) such deduction not exceeding 20 per cent of the gross annual rent as the committee in each particular case may consider a reasonable allowance on account of the furniture let therewith; ii) a deduction of 10 percent for the cost of repairs and for all other ex- penses necessary to maintain the building in a state to command such gross annual rent. The deduction under sub-clause shall be calculated on the balance of the gross annual rent after the deduction (if any) under sub-clause (i); iii) where the land is let with a building, such deduction not exceeding 20 percent of the gross annual rent as the committee in each particular case may consider reasonable on account of the actual expenditure, if any, annually incurred by the owner on the upkeep of the land in a state to command such gross annual rent; Explanation-I. - For the purpose of this clause, it is immaterial whether the house or building, and the furniture and the land let for use or enjoyment therewith, are let by the same contract or by different contracts and if by different contracts whether such contracts are made simultaneously or at different times. Explanation-II. - The term "gross annual value" shall not include any tax payable by the owner in respect of which the owner and tenant have agreed that it shall be paid by the tenant. (c) in the case of any house building, the gross annual rent of which cannot be determined under clause (b), 5 per cent on the sum obtained by adding the estimated present cost of erecting the building, less such amount as the committee may deem reasonable to be deducted on account of depre- ciation (if any) to the estimated market value of the site and any land at- tached to the house or building; Provided that - i) in the calculation of the annual value of any premises no account shall be taken of any machinery thereon; ii) when a building is occupied by the owner under such exceptional circum- stances as to tender a valuation at 5 per cent on the cost of erecting the building, less depreciation, excessive a lower percent age may be taken. The Punjab Municipal Act, 1911, Section 3 15 1(2) "building" means any shop, house, hut, outhouse, stable, a factory, an industrial shed and a temporary structure erected by means of tents and structures raised for entertainment purposes whether roofed or not and whether used for the purposes of human habitation or otherwise and whether of masonry, bricks, wood, mud, thatched, metal or any other ma- terial whatever, and includes a wall and a well; (3) "bye-laws" and "bye-law" means respectively the regulations made or to be made by the committee at a special meeting under the authority of this Act and any of such regulations. (4) "committee" means a Municipal Council or a Nagar Panchayat, as the case may be, constituted under section 12 of this Act; 2[(4a) "Deputy Commissioner" or "Deputy Commissioner of the District" includes Additional Deputy Commissioner, Joint Deputy Commissioner or any person or persons at any time appointed by the State Government to perform in any district or districts the functions of a Deputy Commis- sioner under this Act: 3[(4b) "District Planning Committee" means a Committee constituted under Article 243 ZD of the Constitution of India; (4c) " election" means and includes the entire election process commencing on and from the date of notification calling for such election of members and ending with the date of declaration and notification of results thereof; Provided that no official shall be so appointed unless he has for three years exercised the powers of a magistrate of the first class. (5) "erect or re-erect any building" includes - (a) any material alteration or enlargement of any building, (b) the conversion by structural alteration into a place for human habitation of any building not originally constructed for human habitation, (c) the conversion into more than one place for human habitation of a building originally constructed as one such place, (d) the conversion of two or more places of human habitation into a greater number of such places, (e) such alterations of a building as effect an alteration of its drainage or sanitary arrangement, or materially affect its security, (f) the addition of any rooms, buildings, out-houses or other structures to any building, and (g) the construction in a wall adjoining any street or land not belonging to the owner of the wall, of a door opening on to such street or land. 4[(5a) "Executive Officer" means an Executive Officer appointed under the provisions of the Punjab Municipal (Executive Officer ) Act 2 of 1931.] 16 The Punjab Municipal Act, 1911, Section 3