The Punjab Land Revenue (Surcharge) Act, 1954

The Punjab Land Revenue (Surcharge) Act, 1954

The Punjab Land Revenue (Surcharge) Act, 1954 regulates the levy and collection of an additional monetary surcharge on existing land revenue assessments within specified territories, including Chandigarh. It applies to landowners whose annual land revenue obligations exceed prescribed monetary limits, requiring higher-paying landowners to pay an additional percentage on top of their standard land revenue. The law mandates that landowners declare their land holdings, imposing heavy penalties for failing to provide information or submitting false details. This legislation matters because it provides a legal mechanism for the government to raise supplementary public revenue from larger agricultural landholders, ensuring efficient revenue collection through standard recovery procedures.

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