PUNJAB URBAN IMMOVABLE PROPERTY (VALIDATION OF TAX) ACT, 1976

Exact source transcription retained, including print layout and extraction artifacts. Text SHA-256: 33b63501f1377a90fa1df9b2c428cc4fc82391300bdf4c1cfb6df9eb69ad28df.

THE PUNJAB URBAN IMMOVABLE PROPERTY 
(VALIDATION OF TAX) ACT, 1976 
(XX of 1976) 
CONTENTS 
1. Short title and commencement 
2. Validation of tax under the Punjab Act XVII of 1940 and Punjab Act V of  
1958 
TEXT 
1
THE PUNJAB URBAN IMMOVABLE PROPERTY (VALIDATION OF TAX) 
ACT, 1976 
(XX of 1976) 
[16th December, 1976] 
An  
Act 
to validate the levy, charging, collection and realization of property tax under the 
Punjab Urban Immovable Property Tax Act, 1940 (since repealed) and the Punjab 
Urban Immovable Property Tax Act, 1958. 
Preamble.– WHEREAS it is expedient to validate the levy, charging, collection and 
realization of tax under the Punjab Urban Immovable Property Tax Act, 1940 (XVII of 
1940) (since repealed) and the Punjab Urban Immovable Property Tax Act, 1958 (V 
of 1958); 
 It is hereby enacted as follows:– 
1. Short title and commencement .– (1) This Act may be called the Punjab 
Urban Immovable Property (Validation of Tax) Act, 1976. 
(2) It shall extend to the whole of the Punjab. 
2. Validation of tax under the Punjab Act XVII of 1940 and Punjab Act V of 
1958.– (1) Notwithstanding any omission or anything to the contrary contained in the 
Punjab Urban Immovable Property Tax Act, 1940 (Act No. XVII of 1940) si nce 
repealed, hereinafter referred to as the 1940 Act, and the Punjab Urban Immovable 
Property Tax Act, 1958 (Punjab Act V of 1958), hereinafter referred to as the 1958 
Act, or the rules made, notifications issued thereunder or anything to the contrary 
contained in any decree, judgment or order of any court, the rating areas under the 
provisions of the 1940 Act, shall be deemed to include and always to have included 
such extended areas within the limits of a local authority which before such 
extensions could not have been considered as a part of rating areas under the 1940 
Act, and the rating areas so reckoned shall be deemed to be and always to have 
been deemed as urban areas for the purposes of sub -section (1) of section 3 of the 
1958 Act, and the tax levi ed, charged, collected or realised from the owners of 
immovable properties situated in the extended areas, shall be deemed to have been 
validly levied, charged, collected or realised under the provisions of the 1940 Act or 
the 1958 Act, as the case may be. 
(2) Where any tax, referred to in sub -section (1) has not been paid or 
realised before coming into force of this Act or if so paid or realised has been 
refunded to or adjusted against subsequent tax payable by the owners of the said 
property, the same sha ll be recoverable in accordance with the provisions of 1958 
Act. 
                                                 
1This Act was passed by the Punjab Assembly on 26th November, 1976; assented to by the Governor of the Punjab on 16th 
December, 1976; and, published in the Punjab Gazette (Extraordinary), dated 16th December, 1976, pages 2771-2772.