The Punjab District Boards Act, 1883

(1) This Act may be called the Panjab District Boards Act, 1883. Extent.--(2) It shall extend only to the territories for the time being administered bythe Lieutenant-Governor of the Panjab; and Commencement.--(3) It shall come into force in each district on such date as the LocalGovernment, by notification, directs.

From the date on which this Act comes into force in any district, thePanjab Local Rates Act, 1878 (V of 1878), shall be repealed throughout that district. But all ratesimposed, sums credited to the Local Government, and notifications published under that Act, shall, so faras may be, be deemed to have been respectively spectively imposed, credited and published under this Act.

In this Act, unless there is something repugnant in the subject orcontext,-- (1) "Land" means land assessed to the land-revenue, and includes land whereof the land-revenue hasbeen wholly, or in part, released, compounded for, redeemed or assigned. (2) "Land-revenue" includes trini or grazing-dues levied for grazing on Government lands undersection 48 of the Panjab Laws Act, 1872 (IV of 1872). (3) "Landholder" means any person responsible for the payment of the land-revenue, if any,assessed on land. It also includes the proprietor of land the land-revenue of which has been wholly, or inpart, released, compounded for, redeemed or assigned. (4) "Annual value" means-- (a) double the land-revenue for the time being assessed on any land, whether the assessment isleviable or not ; or (b) where the land-revenue has been permanently assessed, or has been wholly or in part compounded for or redeemed, double the amount which, but for such permanent assessment,composition or redemption, would have been leviable; or (c) where no land-revenue has been assessed, double the amount which would have beenassessed if the average village-rate had been applied: Provided that, in any tract in which, under the settlement for the time being in force, theimprovement of the land due to canal irrigation has been excluded from account in assessing theland-revenue, and a rate has been imposed in respect of such improvement, that rate shall beadded to the land-revenue for the purpose of computing the annual value. (5) "Financial year" means the year commencing on the first day of April. (6) "Prescribed day "means such day as the Local Government may, from time to time, prescribe. 1[(6A) "Punjab" means the territories which, immediately before the Ist November, 1956, werecomprised in the State with the same name]; (7) "Notification" means a notification published in the official Gazette. (8) "Notified" means notified in the official Gazette. (9) "Deputy Commissioner" means the Deputy Commissioner of a district, and includes anyofficer specially appointed by the Local Government to perform the functions of a DeputyCommissioner under this Act.

All powers conferred by this Act may be exercised fromtime to time as occasion requires.

(1) All land shall be subject to the payment The local of a rate, to be called thelocal rate, not exceeding one rate annual for every rupee of its annual value. (2) The proportion which the local rate shall bear to the annual value of land shall, except as providedin sub-section (3), be fixed for each district by the Local Government by notification. (3) The Local Government may, by notification, delegate to the district board, subject to suchrestrictions or conditions as it thinks fit, its powers under sub-section (2), and may, bynotification, cancel or vary any such notification.