The Punjab District Boards Act

Short title

Repeal of Act V of 1878

Definitions

Powers exercisable from time to time

The local rate

Road, school and post cesses to merge in the rate

Liability for local rate

Power to recover a share of the rate from occupancy-tenant

Appropriation of proceeds of local rate

Establishment of district and local boards

Number and appointment or election of members

Term of office of members

Resignation of members

Powers of the Local Government as to removal of mothers

Filling of casual vacancies

Incorporation of district boards

Time for district and local boards coming into existence

Chairman

Vice-chairman

Duties of district board

Duties of local board

Limits on expenditure of local board

Power for district board to provide for performance of duty in default of local board

Joint committees

Record and publication of proceedings

Power to make rules as to business and affairs

Employment of officers and servants

Pensions of Government officials serving boards

Pensions of servants of boards

Powers of taxation conferred on district boards

Procedure in imposing taxes

Reduction and abolition of tax

Levy of fees

Additional funds to be provided by the Government

District fund

Vesting, custody and investment of district fund

Application of district fund

Works or undertakings benefiting several districts

Annual estimates of income and expenditure of district boards

Accounts of district boards

Estimates and accounts of local boards

Inspection of estimates and accounts

Publication of abstract of accounts

Control of Commissioner and Deputy Commissioner over boards and joint committees

Power to suspend action

Extraordinary powers of Deputy Commissioner in ease of emergency

Power to provide for performance of duties in case of default of board

Power to invest other officers with power of control

Report of action under preceding sections

Powers of Local Government and its officers over boards

Power of Local Government to supersede in case of incompetency, persistent default abuse of powers

Consequences of supersession

Constitution of new board, and transfer of functions of superseded local boards

Disputes

Power of the Governor General in Council and the Local Government to make rules

Power to make regulations

Penalty for infringement of regulations

Prosecutions

Liability of members of boards

Procedure for making rules and regulations

Acquisition of land

Penalty on member, officer or servant being interested in contracts made with a board or joint committee

Saving for Act XI of 1879

General powers of Local Government and Commissioners

Contracts of local Committees

Government officers serving under committees to continue under board

Power of Local Government to except local area from operation of Act

Committee to be constituted for district wholly excepted from Act

Power to direct that Act XX of 1856 shall cease to be in force

Recovery of rates

Local rate or tax how to be assessed and collected

Appeals

Instalments of rates and taxes

Power of Local Government to exempt from taxation

Power to direct measurements

Suits relating to rates and taxes under this Act cognizable by Courts having cognizance of suits for rent

Confirmation and recovery of existing rates

[Repealed.]

All sections

(1) The Local Government may, by
notification, determine the persons by whom the local rate or any tax imposed under this Act shall be
assessed and collected, and make rules for the assessment and collection of the rate or tax, and direct in
what manner persons employed in the assessment or collection shall be remunerated.

(2) The provisions of section 60 shall apply to all rules made under this section.

LAWGIST

# 71 Local rate or tax how to be assessed and collected