ASSESSMENT

56. Assessment of land revenue.– (1) All land, to whatever purpose applied and wherever situate, is liable to the payment of land-revenue to Government, except–

      (a)  such land as has been wholly exempted from that liability by special contract with Government, or by the provisions of any law for the time being in force;

      (b)  such land as is included in village site;

      (c)  such land as is included in Cantonment limits;

      (d)  land on which property tax under the [66][Punjab] Urban Immovable Property Tax Act, 1958 (W.P. Act V of 1958), is payable;

      (e)  waste and barren land not under cultivation for a continuous period of not less than six years immediately before the date of notification of general assessment or re-assessment under section 59; provided that where any waste and barren land is brought under cultivation at any time after the date of such notification such land shall not be liable to the payment of land-revenue for a period of six years from the date it is so brought under cultivation.

      (2)  Land-revenue shall be assessed in cash.

      (3)  Land-revenue may be assessed–

            (a)  as a fixed annual charge, payable in lump sum or by installments; or

            (b)  in the form of prescribed rates, per acre or other unit of area applicable to the area recorded as sown, matured or cultivated during any harvest or during any year:

      Provided that land-revenue shall not be assessed in the form of sliding scales varying annually according to the market price of any agricultural produce prevailing during a specified period of the year.

[67][56-A. Exemption of land revenue.– Notwithstanding anything to the contrary contained in this Act no land-owner, from Rabi 1982-83, shall be liable to pay land revenue at any rate or cess chargeable under the provisions of this Act, if he owns–

               (a)  irrigated land not exceeding 2½ acres;

               (b)  unirrigated land not exceeding 5 acres;

               (c)  irrigated and unirrigated land the aggregate area of which does not exceed 2½ acres of irrigated land as determined under section 70-B.]

57. Basis of assessment.– (1) The assessment of land-revenue shall be based on an estimate of the average money value of the gross produce of an estate or a group of estates, in which the land concerned is situated.

      (2)  Such estimate shall be made in the prescribed manner.

58. Limit of assessments.– If the land-revenue is assessed as a fixed annual charge, the amount thereof, and if it is assessed in the form of prescribed rate, the average amount which, according to an estimate in writing approved by Government or the Board of Revenue, as the case may be, will be leviable annually, shall not, in the case of an assessment circle, exceed one-fourth of the estimated money-value of the net assets of such assessment circle.

General Assessments

59. Notification of intended re-assessment and instructions as to principles of assessment.– (1) Assessments of land-revenue may be general or special.

      (2)  A general assessment or re-assessment of the land-revenue of any area shall not be undertaken without the previous sanction of Government and notification of that sanction.

      (3)  In granting such sanction Government may give such instructions consistent with the provisions of this Act and the rules made thereunder as it may deem fit.

60. Mode of determining assessment.– (1) A general assessment shall be made by a Revenue Officer.

      (2)  Before making such assessment the Revenue Officer shall report through the [68][Commissioner] for the sanction of the Board of Revenue his proposals with regard thereto.

61. Announcement of assessment.– (1) After consideration of the proposals submitted by the Revenue Officer under the provisions of section 60, the Board of Revenue shall pass such orders as it may deem fit, subject to the provisions of sub-sections (3) and (4), and on the receipt of such orders the Revenue Officer shall make an order determining the assessment proper for each estate concerned and shall announce it in such manner as Government may by rules prescribe.

      (2)  At the time of announcing the assessment the Revenue Officer shall also declare the date from which it is to take effect, and, subject to the other provisions of this Act, it shall take effect accordingly.

      (3)  Subject to the provisions of sub-section (4), the average rate of assessment imposed under the provisions of sub-section (1) on any assessment circle forming part of any area in respect of which a notification has been issued under sub-section (2) of section 59 shall not exceed the rate of assessment imposed at the last previous assessment by more than one-fourth; provided that the rate of assessment imposed on any estate shall not exceed the rate of assessment of the last previous assessment on the estate by more than one-half.

      (4)  The provisions of sub-section (3) shall not be applicable in the case of land which has not been previously assessed to land-revenue or in which canal irrigation has been introduced after the date of the orders passed under the provisions of sub-section (1) at the last previous assessment, or in the case of an area which has been notified by Government to be an urban assessment circle, and for the purpose of calculating the increase in the incidence of the land-revenue for the purpose of sub-section (3), all such land shall be excluded from calculation:

      Provided that in the case of lands in which canal irrigation has been introduced after the date specified in this sub-section, the average rate of assessment shall not, so far as may be, exceed the average rate of assessment of land of similar kind imposed under sub-section (3).

62. Application for reconsideration of assessment.– (1) Any land owner may, within thirty days from the date of the announcement of the assessment, present a petition to the Revenue Officer for a reconsideration of the amount, form or conditions of the assessment.

      (2)  The order passed by the Revenue Officer on the petition shall set forth his reasons for granting or refusing it.

63. Confirmation and duration of assessment.– (1) An assessment, the undertaking of which has been sanctioned under the provisions of section 59, shall not be considered final until it has been confirmed by the Board of Revenue.

      (2)  At any time before an assessment is so confirmed, the [69][Commissioner] or Board of Revenue may, subject to the provisions of sub-section (3), modify the assessment of any estate.

      (3)  Before an enhancement is ordered under the provisions of sub-section (2), the [70][Commissioner] or the Board of Revenue, as the case may be, shall cause reasonable notice to be given to the land-owners by proclamation published in the manner described in section 26, to show cause in a petition addressed to the Revenue Officer why the proposed enhancement should not be ordered, and the Revenue Officer shall enquire into any objections raised by any land-owner and submit such petition received by him with his report thereon to the [71][Commissioner] or the Board of Revenue, who shall consider the petition and the report and shall also hear the petitioner if the petitioner so desires.

64. Duration of assessment.– (1) The Board of Revenue shall, when confirming an assessment under sub-section (1) of section 63, fix a period of time for which the assessment shall remain in force.

      (2)  The period fixed under sub-section (1) shall be twenty-five years:

      Provided that a period not exceeding twenty-five years and not shorter than ten years may be fixed for any area, specified by the Board of Revenue, in which canal irrigation has been introduced after the date of the orders passed under the provisions of sub-section (1) of section 61 at the last previous assessment or in which it has been proposed to introduce such irrigation during the period fixed.

65. Assessment to remain in force till new assessment takes effect.– Notwithstanding the expiration of the period fixed for the continuance of an assessment under the last foregoing section, the assessment shall remain in force till a new assessment takes effect.

66. Refusal to be liable for assessment and consequences thereof.– (1) At any time within ninety days from the date of the announcement of an assessment, the land-owner or, where there are more land-owners than one, any of them who would be individually or collectively liable for more than half the sum assessed, may give notice to the Revenue Officer of refusal to be liable for the assessment.

      (2)  When the Revenue Officer receives a notice under sub-section (1), the Collector may take possession of the estate and deal with it, as nearly as may be, as if the annulment of the assessment thereof had been ordered as a process for the recovery of an arrear of land-revenue due thereon.

      (3)  While the estate is in the possession of the Collector, the land-owner or land-owners shall be entitled to receive from Government an allowance, to be fixed by the Board of Revenue, which shall not be less than fifty or more than seventy-five per cent of the net income realised by Government from the estate.

67. Distribution of the assessment of an estate over the holdings comprised therein.– (1) If the assessment announced under section 61 is in whole or in part a fixed assessment of an estate for a term of years, the Revenue Officer shall, before the date on which the first instalment thereof becomes payable, make an order distributing it over the several holdings comprised the estate and make and publish a record of the distribution.

      (2)  The Collector may for sufficient reasons make an order revising that record at any time while the assessment continues to be in force, and publish the record so revised.

      (3)  If the assessment announced under section 61 is in the form of rates chargeable according to the results of each year or harvest, a Revenue Officer shall from year to year or from harvest to harvest, as the conditions of the assessment may require, make and publish, not later than one month before the first instalment of the land-revenue falls due, a record of the amount payable in respect of each holding.

      (4)  Notwithstanding anything contained in this section, arid land (whether cultivated or not) in which well or tube-well irrigation facilities are provided by or on behalf of the land-owner or the tenant shall, for a period not less than four years from the date such irrigation facilities are first provided in such land, not be liable to pay land-revenue at a higher rate than was payable thereon before such irrigation facilities were provided.

      Explanation– For the purposes of this sub-section only such land shall be deemed to be arid land in which canal irrigation has not been introduced.

68. Application for amendment of the distribution of an assessment.– (1) Any person affected by a record under sub-section (1) or sub-section (3) of the last foregoing section or by the revision of a record under sub-section (2) of that section, may, within thirty days from the date of the publication of the record, present a petition to the Revenue Officer for a re-consideration of the record so far as it affects him.

      (2)  The order passed by the Revenue Officer on the petition shall set forth his reasons for granting or refusing it.

69. Appeals from orders under sections 62 and 68.– An appeal from an order under the last foregoing section or section 62 shall lie to the [72][Commissioner] and from the appellate order of the [73][Commissioner], to the Board of Revenue.

Special Assessment

70. Special assessments.– (1) Notwithstanding the provisions of sections 64 and 65, special assessment may be made by Revenue Officers in the following cases, namely:-

      (a)  when it is proposed to change the form of assessment;

      (b)  when lands are sold, leased or granted by Government;

      (c)  when the assessment of any land has been annulled or the land-owner has refused to be liable therefor, and the term for which the land was to be managed by the Collector or his agent or let in farm has expired;

        (d)   when assessments of land-revenue require revision in consequence of the action of water or sand or of calamity of season or from any other cause;

      (e)  when revenue due to the Government on account of pasture or other natural products of land, or on account of mills, fisheries or natural products of water, or on account of other rights described in section 49 or section 50, has not been included in an assessment made under the foregoing provisions of this Chapter;

      (f)   when waste and barren land becomes liable to the payment of land-revenue.

      (2)  The Board of Revenue may confirm any assessment made under this section.

      (3)  The foregoing provisions of this Chapter with respect to general assessment shall, subject to such modifications thereof as the Board of Revenue may prescribe by executive instructions issued under the provisions of section 73, regulate the procedure of Revenue Officers making special assessments.