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

This Act may be called the Punjab Land Revenue Special Assessmen t (Fxemption) Act, 1962.

In this Act, unless the context otherwise requires.

(a) "factory" means a factory as defined in clause (m) of scction 2 of the Factories Act, 1948 ;

(b) "land" means land which for reasons specified in clauscs (fj and (g) of sub-section ( 1 ) of section 59 of the Punjab Land Revenuc ,4ct, 1887, requires revision in the assessment of its land revenue ;

(c) "special assessmen~"means the special assessment made under the Punjab Land Revenue (SpcciaI Assessments) Act, 1955, or clauses and (8) of sub-section ( 1 ) of scction 59 of the Punjab land Revenue Act, 1887.

(1) As from the commencement of the Punjab Land Reverlue (Special Assessments) Act, 1955, no land shall be liable to special assessment-

(a) where such land is situated in any hill area or sub-montane area specified in this behalf by the Srate Governmenr by notifica~ion ; or

(b) where on such land a factory is established, whether before or after such commencemtn ;

Provided that the exemption in clause (6) shall apply for a period of ten years to be computed from the date on which the factory starts working.

(2) TheStateGovemment, if it is of opinion that it is in public interest so lo do, may by notification exempt any class or classes of sites or any areas to be specified in the noljfication from liabilily to special assessmenl.