THE PUNJAB COMMERCIAL CROPS CESS ACT, 1974

(PUNJAB ACT NO. 14 OF 1974)

 

Contents

 

Sections

Subject

  1.  

Short title and extent

  1.  

Definitions

  1.  

Levy and Collection of cess on land on which commercial crops are grown or which under an orchard

  1.  

Procedure for the levy and collection of cess

  1.  

Objections to notice of demand

  1.  

Appeal

  1.  

Liability of land owners under other laws not affected

  1.  

Exclusion of Jurisdiction of Civil Courts

  1.  

Recovery of cess

  1.  

Remission

  1.  

Power to make rules

 

 

1THE PUNJAB COMMERCIAL CROPS CESS

ACT, 1974

 

PUNJAB ACT NO. 14 OF 1974

 

[Received the assent of the Governor of Punjab, on the 17th August, 1974 and was first published for general information in the PUNJAB GOVERNMENT GAZETTE,(Extraordinary), dated the August 20, 1974.]

An Act to provide for the levy and collection of a cess on land on which a commercial crop is frown as well as on land under on orchard.

BE it enacted by the Legislature of the state of Punjab in the Twenty-fifth Year of the Republic of India as follows:-

 

1.      Short title and extent (1) This Act may be called the Punjab Commercial Crops Cess Act, 1974.

(2) It extends to the whole of the State of Punjab.

 

2. Definitions - In this Act, unless the context otherwise requires-

(a)    “Assessing Authority” means the Assistant Collector of the second grade having jurisdiction in the area in which a commercial crops is grown;

(b)   “canal” means a canal as defined in clause (1) of section 3 of the Northern India

      Canal and Drainage Act, 1873;

(c)    “commercial crop” means a crop of chillies, cotton, mustard seeds, potatoes, rape (sharshaf, tatamira and toria), sugarcane or tomato;

(d)   “irrigated land, means land irrigated by any means such as canal, tube-well, pumping set, open well, bore or the like;

(e)     “orchard” means a compact area of land having fruit bearing trees grown thereon in such a number that they preclude, or when fully grown would preclude, substantial part of such land from being used for any other agricultural purpose and shall include land comprised in vineyard;

(f)     “prescribed” means prescribed by rules made under this Act;

(g)    “unirrigated land” means land order then irrigated land;

(h)    all other terms, which are use but not defined, shall have the meaning assigned to them in the Punjab Land Revenue Act, 1887.

1For Statement of Object and Reasons see Punjab Government Gazette (Extraordinary), 1974 page 1726.

 

3.      Levy and Collection of cess on land on which commercial crops are grown or which is under an orchard - (1) Notwithstanding anything contained in the Punjab Land Revenue Act, 1887, or in any other law for the time being in force, but subject to the rules made under this Act, every land owner on whose land a commercial crop is grown or whose land is under and orchard shall, for every harvest, commencing with the Kharif harvest of the agricultural year 1974-75 and ending with the Rabi harvest of the agricultural years 1978-79, be liable to0 pay cess in the nature of land revenue on such land at the rate of-

(b)        three rupees per acre, in the case of unland; and

(c)        three rupees, per acre in the case of unirrigated land;

Provided that no cess shall be levied on any land under an orchard unless the majority of the plants grown thereon become fruit bearing:

Provided further that no cess shall be levied on any land or part thereof as the case may be, having a commercial crop or under an orchard which is determined as kharaba in accordance with the rules made under this Act.

(2)        The cess shall be levied and collected by the Assessing authority.

 

4.      Procedure for the levy and collection of cess (1) The Assessing Authority shall, in respect of each harvest for which a cess is payable under this Act, cause to be prepared in the prescribed, manner a notice of demand in respect of the cess payable by each landowner containing the following particulars, namely :-

(a)    the name of the landowner on whose land commercial crop is grown or whose land is under an orchard;

(b)   the Khasra number of the land referred to in clause (a);

(c)    the name of the harvest along with the agricultural year for which cess is payable;

(d)   name of the commercial crop and whether the land under a commercial crop or an orchard is irrigated or unirrigated;

(e)    area in acres under each commercial crop or under an orchard;

(f)     rate of cess leviable; and

(g)    amount of cess payable.

 

(2)        The notice of demand shall be served on the landowner concerned in the prescribed manner.

 

5.         Objections to notice of demand.- (1) Any landowner upon whom a notice of demand has been served under Section 4 may, within a period of fifteen days from the date of such service, communicate in writing to the Assessing Authority his objections, if any, as to the amount of the cess specified in the notice of demand or as to any other matter contained in such notice affecting his liability to pay the cess under this Act.   

(2)        The Assessing Authority shall consider the objection received under sub-section (1) and pass an order accepting or rejecting it after recording his reasons for such acceptance or rejection :

 

6.      Appeal - Any person aggrieved by an order of the Assessing Authority passed under sub-section (2) of section 5 may, within a period of thirty days from the date of such order, appeal to the Assistant Collector of the First Grade, whose decision on such appeal shall be final.

                                                                                                                       

7.      Liability of landowners under other laws not affected Nothing in this Act shall affected the liability of any person under the Punjab Revenue Act, 1887, or under any other law for the time being in force relating to levy and collection of surcharge, special charge, or additional charge on land revenue.

 

8.      Exclusion of jurisdiction of civil courts No Civil court shall have jurisdiction in any matter which a revenue officer is empowered by this Act to dispose of or take cognizance or the manner in which a revenue officer exercises any power vested in him by or under this Act.

 

9.      Recovery of cess - The cess leviable under this Act shall be recoverable in the same manner as applicable to the recovery of land revenue.

 

10.  Remission - Where in any harvest land revenue is remitted in respect of any land on which a commercial crop is grown or which is under an orchard, proportionate remission shall also be allowed in the amount of cess levied on such land under this Act.

 

11.  Power to make rules - (1) The State Government may by notification make rules for carrying out the provisions of this Act.

(2)        In particular, and without prejudice to the generality of the foregoing power, such rules may provide for-

(a)    the determination of Kharaba and matters incidental or relating thereto;

(b)   the manner in which a notice of demand Assessing Authority under sub-section (2) of section 4;

(c)    the manner in which notice of demand shall be served under sub-section (2) of section 4;

(d)   the manner of determining cess payable in relation to land under a commercial crop or an orchard where the crop or the fruits in an orchard do not mature in one harvest.

 

(3)        every rule made under this section shall be laid, as soon as may be after it is made, before the House of the State Legislature while it is in session for a total period of ten days which may be comprised in one session or two successive sessions and if before expiry of the session in which it is so laid or the session immediately following, the House agrees in making any modification in the rule or the House shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification for annulment shall be without prejudice to the validity of thing any  previously done under that rule.