The Punjab Temporary Taxation Act, 1962

( 1 ) This Act may be called the Punjab Temporary Taxation Act, 1962. (2) section 5 shall be decmed to have come into force on the 1st day of April, 1962, and the remaining provisions of this Act shall come into force at once.

(1) Notwithstanding anything to the contrary contained in the Punjab Land- Revenue Act, 1887, for such two successive harvests as may be notified by t-he State Government in this behalf, the& shall be levied and collected in respecL of the land of every landowner who pays land revenue. an additional surcharge thereon at the rate of twenty five per cenrum of the Iand revenue payable by him under the said Act. (2) The additional surcharge shall be recoverable as Iand revcnue undcr the Punjab Land Revenue Act, 1887, and the rules made thereunder. (3) The additional surcharge shall be in addition to the surcharge, if any, payable by a landowner under the Punjab Land Revenue (Surchage) Act, 1954 (Punjab Act No.36 of 1954). (41 For thc purposes of payment of the special chargc under the provisions of the Punjab Land Revenue (Spedal Charges) Act, 1958 (Punjab Act No.6 of 1958). the additional surchmge shall not be taken into consideration in calculaiing the land revenue under that Act. (5) In this section- (a) "additional surcharge" means the enhanced land revenue levied and collected under this section; (b) "lmd revenue" shall have the meaning assigned to it in clause (6) of section 3 of the Punjab Land Revenue Act, 1887, but shall not include- (i) a special assessment made under the Punjab Land Revenue (Special Assessments) Act, 1956 (Funjab AC~ No.6 of i956) ; (ii) the surcharge payable under the Punjab Land Revenue (Surcharge) Act, 1954 (Punjab Act No.36 of 1954). ; and (iii) the special charge payable under the Punjab Land Revenue (Special Charges) Act, 1958 (Punjab Act No. 6 of 1958) ; (c) all other words and expressions used, but not defined, .shall have the same meaning as are assigned to them in the Punjab Land Revenue Act, 1887 (Punjab Act XVIl of 1887 ).

(11 Notwith~ndin~ anything to the contrary contained in the Punjab General Sales ', A C ~ , 1948, for a period of one year from the commencement of this :(, lhere shall be levied, in addition to the tax under the said Act, a s u ~ ~ g e at the rate of one naya paise in arupee on the sale of goods, '[ * ' * *] made after such commencement : '[provided that llhjng herein shall apply to-- (0) declared oads as defined in clause (c) of scction 2 of the Centr Sales Tax Acr, 1956 : (ii) luxury gsls as specified in Schedule A ro the Punjab General, Ses Tax Act, 1948 ; (iii) such other pods on which the rate of tax fixed under section 5 of IC Punjab General Sales Tax Act, 1948, is less than fivaaye paise in a rupee; and (iv) any goods p-ared~o be exported . om . of the territory of India, whetier by -one transaction or by a series of transactions] (2) Such surchargtihall be levied on the taxable turnover of a dealer for the aioresaid perid of one year and shall be assessed and co)lected in accordance with tD provisions of the Punjab ~eneral Sales Tax Act, 1948, and the rules nlde thereunder and ah the provisions of that Act shall apply ro'the l e v y ~ d ,collection of the surcharge as they apply to the levy and collection Q the tax under that Act.

[Repealed]

(1) For the purpose of assessmenr bf the tax on any person under the Punjab Profession, Trades, Calling and Employments Taxalion Act, 1956, in respect of the financial year 1962-63 or a part thenof, the tax shall, notwithstanding anything to the conrrary contained in the said ACL, be levicd with reference to the total gross income of such person during the previous year at the rates specified in the following Schedule: Provided that wherc l a x is payable inirespecl of a part of the fmancial year, it shall be an amount bearing lo the lax payable for lhc whole uf the financial year the same propoflion ns [he period in rep&[ of. which the tax in payable beus 10 h e fianncial year. (2) For rhe period specified in sub-section ( i ) , rhe [ax shall alst, be levied on a Iiindu clndivided family.

Rorc of tar Anrotart of 1a.r When the gross total annual income- Rs. (i) exceeds Rs. 1,800 but does not excecd Rs. 3,000 .. ( i ii) exceeds Rs. 3,000 but does not exceed Rs. 6,000 .. (iii) excecds Rs, 6,000 but docs not exceed Rs. 8.500 .. (iv) cxceeds Rs. 8,500 but does nor exceed Rs. 11,500 .. ! ! ( v ) exceeds Rs. 1 15W .. 250