Bare Act
The Punjab Commercial Crops Cess Act, 1963
The Punjab Commercial Crops Cess Act, 1963, was a fiscal statute enacted to impose a specific tax, known as a "cess," on landowners in Punjab who cultivated commercial crops—specifically cotton, sugarcane, and chillies. Applicable from the Kharif harvest of 1963-64 until the Kharif harvest of 1970-71, the Act mandated payments based on whether the land was canal-irrigated or otherwise. It established a structured administrative process for assessing, demanding, and collecting this revenue. For the ordinary citizen of that era, the Act defined their financial liability regarding cash crops and provided a formal mechanism to challenge assessment errors through revenue authorities rather than civil courts.
- 1. Short title and extent
- 2. Definitions
- 3. Levy and collection of cess on land on which commercial crops are grown
- 4. Procedure for the levy and collection of cess
- 5. Objections to notice of demand
- 6. Provided that no order rejecting the objection shall be made without affording to the objector a reasonable opportunity of being heard.
- 7. Liability of landowners under other laws not affected
- 8. Exclusion of jurisdiction of civil courts
- 9. Remission
- 10. Exemption
- 11. Power to make Rules
PDF: pending for this language.