PLR Act 3

Section 3 · Levy of special assessment

(1)

With effect from the Kharif harvest, 1955[in the territories which immediately before the Ist November, 1956, were comprised in the State of Punjab and from the Kharif harvest, 1957, in the territories which immediately before that date, were comprised in the State of Patiala and East Punjab State Union] [Inserted by Punjab Act, 18 of 1958, schedule.] and notwithstanding anything to the contrary contained in the Punjab Land Revenue Act (Act XVII of 1887), land under this Act shall be assessed to land revenue by Assistant Collector First Grade having jurisdiction, at the rates specified in the schedule appended hereto:Provided that the special assessment so levied shall not have the effect of adding to the value of any jagir or any assignment of land revenue.

(2)

Any person affected by an assessment made under sub-section (1) may, within 30 days from the date of demand of the assessment, present a petition for reconsideration of the assessment so far as it affects him to the Assistant Collector who shall pass an order setting forth his reasons for granting or refusing it.

(3)

An appeal from an order of the Assistant Collector shall lie within thirty days to the Collector whose decision shall be final.

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