The Punjab Land Revenue (Special Assessment) Act, 1955

(1) This Act may be called the Punjab Land Revenue (Special Assessment) Act, 1955. (2) It extends to the whole of the Union territory of Chandigarh. (3) It shall come into force at once.

In this Act, unless there is something repugnant in the subject or context,— (1) "Land" means land which for reasons specified in clause (f) of sub-section (1) of section 59 of the Punjab Land Revenue Act, 1887, as amended by Punjab Act XVII of 1952, requires revision in the assessment of its land revenue. (2) "Factory" means a factory as defined in section 2(m) of the Factories Act, 1948. (3) Any expression used and not defined in this Act shall have the same Meaning as is assigned to it in the Punjab Land Revenue Act, 1887.

(1) With effect from the Kharif harvest of 1956 in the territories which immediately before the 1st November, 1956, were comprised in the State of Patiala and East Punjab States Union, land under this Act shall be liable to special assessment of land revenue by Assistant Collector, First Grade, having jurisdiction, at the rates specified in the Schedule appended hereto. (2) Notwithstanding anything to the contrary contained in the Punjab Land Revenue Act (Act XVII of 1887), or any other law for the time being in force or any judgment, decree or order of any court or other authority, where, at any time before the 19th day of May, 1958, and before the commencement of the Punjab Land Revenue (Special Assessments) Amendment and Validation Act, 1958, any special assessment has been made in respect of any land situated within the limits of municipal committees, notified area committees or District Boards, in the territories which immediately before the 1st November, 1956, were comprised in the State of Patiala and East Punjab States Union, such assessment shall be, and shall be deemed always to have been, valid and shall not be questioned on the ground that such lands were not within the said territories or that no District Boards existed in the said territories. (3) Any person aggrieved by such assessment, present a petition for reconsideration of the assessment so far as it affects him to the Assistant Collector who shall pass an order setting forth his reasons for accepting or refusing it. (4) An appeal from an order of the Assistant Collector shall lie within thirty days to the Collector whose decision shall be final.

The assessment at the rates fixed in the Schedule shall remain in force till such time as special assessment is made by the Revenue Officer in accordance with the provisions of the Punjab Land Revenue Act, 1887, and the rules made thereunder.

Land revenue assessed under the Act shall be recoverable as land revenue under the Punjab Land Revenue Act, 1887.