56: Assessment of land revenue

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 [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: The Punjab Land Revenue Act 1967 (XVII of 1967) 121 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.

Effective date: 1967-12-07

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