Bare Act

The Punjab Land Revenue Special Assessment (Exemption) Act, 1962

This law allows the government to exempt land from special assessment based on its location or use. Specifically, it provides relief for land situated in specified hill or sub-montane areas, and for lands on which factories are established. The exemption for factories lasts for ten years from when they begin operations. Additionally, the state government retains the authority to exempt other designated areas or sites deemed beneficial for public interest. These measures aim to reduce financial burdens on property owners, encourage industrial development, and support specific geographical regions through tax relief.

PDF: pending for this language.