PM Act 62Chapter V · Taxation

Section 62 · [ Procedure to impose taxes. [Substituted by Punjab Act No. 3 of 1933.]

(1)

A committee may, at a special meeting pass a resolution to propose the imposition of any tax under section 61.

(2)

When such a resolution has been passed the committee shall publish a notice, defining the class of persons or description of property proposed to be taxed, the amount or rate of the tax to be imposed, and the system of assessment to be adopted.

(3)

Any inhabitant objecting to the proposed tax may, within thirty days from the publication of the said notice, submit his objection in writing to the committee; and the committee shall at a special meeting take his objection into consideration.

(4)

If the committee decides to amend its proposals or any of them, it shall publish amended proposals along with a notice indicating that they are modification of those previously published for objection.

(5)

Any objections which may within thirty days be received to the amended proposals shall be dealt with in the manner prescribed in sub-section (3).

(6)

When the committee has finally settled its proposals it shall, if the proposed tax falls under clauses (b) to (f) of sub-section (1) of section 61 direct that the tax be imposed, and shall forward a copy of its order to the effect through the [Deputy- Commissioner], to the State Government and if the proposed tax falls under any other provision it shall submit its proposals together with the objection if any made in connection therewith to the [Deputy Commissioner.] [Substituted by Punjab Act No. 3 of 1933.]

(7)

If the proposed tax falls under clause (a) sub-section (1) of section 61, the [Deputy Commissioner] [Substituted by Punjab Act No. 34 of 1953.], after considering the objections received under sections (3) and

(5)may either refuse to sanction the proposals or return them to the committee for further consideration, or sanction them without modification or with such modification not involving an increase of the amount to be imposed, as he deems fit, forwarding to the State Government a copy of the proposals and his order of sanction; and if the tax falls under sub-section (2) [***] [The word bracket and figure 'or (3)' were omitted by the Government of India Adaptation of Indian Laws) Order, 1937.] of section 61, the [Deputy Commissioner] [Substituted by Punjab Act No. 34 of 1953.] shall submit the proposals and objections with his recommendations to the State Government.

(8)

The State Government on receiving proposals for taxation under sub section (2) [***] [The word bracket and figure 'or (3)' were omitted by the Government of India Adaptation of Indian Laws) Order, 1937.] may sanction or refuse to sanction the same or return them to the committee for further consideration.

(9)

[***] [Sub-Section (9) was omitted by the Government of India (Adaptation of Indian Laws) Order, 1937.]

(10)

(a)

When a copy of order under sub-sections (6) and (7) has been received, or

(b)

when a proposal has been sanctioned under sub-section (8) [***] [The word bracket and figure 'or sub-section (3)' were omitted by the Government of Indian (Adaptation of Indian Laws) Order, 1937.] the State Government shall notify the imposition of the tax in accordance with such order or proposal, and shall in the notification specify a date not less than [one month] [Substituted for the words 'Three Months' by Punjab Municipal (amendment) Act, 1952 Punjab Act 23 of 1952).] from the date of notification, on which the tax shall come into force.

(11)

A tax leviable by the year shall come into force on the first day of January or on the first day of April or on the first day of July, or on the first day of October in any year, and if it comes into force on any other than the first day of the year by which it is leviable shall be levisble by the quarter till the first day of such year then next ensuing.

(12)

A notification of the imposition of a tax under this Act shall be conclusive evidence that the tax has been imposed in accordance with the provisions of the Act.]

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