section 3
Levy and collection of additional surcharge.
The Punjab Land Revenue (Additional Surcharge) Act, 1960Tax19605 sections
Statutory text
(1) Notwithstanding anything to the contrary in the Punjab Land Revenue Act, 1887, for two successive harvests as may be notified by the State Government in this behalf, there shall be levied and collected in respect of the land of every landowner who pays land revenue, an additional surcharge thereon at the rate of fifty per centum of the land revenue payable by him under the said Act. Such a surcharge on any land shall be levied once only. (2) The additional surcharge referred to in sub-section (1) shall be in addition to the surcharge, if any payable by a landowner under the Punjab Land Revenue (Surcharge) Act, 1954 (Punjab Act No. 36 of 1954).
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