section 2
Levy and colIection of addiiional surcharge on land rcvenue.
The Punjab Temporary Taxation Act, 1962(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 ).
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