Levy and collection of cess on land on which commercial crops are grown

Tax196311 sections

Statutory text

(1) Notwithstanding anything contained in the Punjab Land Revenue Act, 1887, or in any other law for the time being in force, every landowner on whose land a commercial crop is grown shall, for every harvest commencing with the Kharif harvest of the agricultural year 1963-64 and ending with the Kharif harvest of the agricultural year ¹[1970-71] be liable to pay a cess in the nature of land revenue on such land at the rate of—
- (a) four rupees per acre, in the case of land which is irrigated by canal water; and
- (b) two rupees per acre, in the case of any other land: Provided that no cess shall be levied on any land, not exceeding such area as may be prescribed, on which a commercial crop is grown solely for home use : Provided further that no cess shall be levied on any such land or part thereof on which the commercial crop grown is determined as kharaba in accordance with rules made under this Act.
(2) The cess shall be levied and collected by the Assessing Authority.

Study data processing for this section.

PDF: pending for this language.