Vidhi Codex

The Punjab Land Revenue (Special Assessment) Act, 1955

The Punjab Land Revenue (Special Assessment) Act, 1955

Tax19555 sections

This Act provides a legal framework for levying and collecting special land revenue assessments on specific properties that require revised tax rates, such as land used for industrial or non-agricultural purposes. Applying to affected landholders within the specified territory, the law authorizes revenue officials to determine these revised rates and validates past assessments to prevent legal challenges. It matters because it establishes a structured process for updating land revenue based on changing land uses while giving landowners a formal right to challenge unfair assessments through petitions and appeals, thereby ensuring fair tax collection and administrative accountability.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement.
  2. 2. Definitions.
  3. 3. Levy of special assessment.
  4. 4. Duration of special assessment.
  5. 5. Collections of special assessment.

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