FINANCIAL COMMISSIONER'S
STANDING ORDER NO. 67
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Rates of Cess |
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Levy of cess |
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11. |
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Completion of work in respect of collection of Demand
of Commercial Crops cess |
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FINANCIAL COMMISSIONER'S STANDING ORDER NO. 67
Original Issue, dated
24-9-1974
Revised issue dated
November 12, 1979.
1.
Definition.
(i) The Act means the Punjab Commercial Crops Cess Act, 1974.
(ii)
The Rules means the Punjab
Commercial Crops Cess Rules, 1974.
(iii)
Commercial Crops are those crops
mentioned in the Punjab Commercial Crops Cess Act, 1974 and include orchards.
2.
Rates of Cess. All irrigated land under a commercial crop or an orchard is liable to
cess @ Rs. 6 per acre and all other lands under these crops will be assessed @
Rs. 3 per acre.
3.
Levy of cess. The Commercial crops cess is payable by the owner. For this purpose
mortgagees with possession and lessees of Govt. land should be treated as
owners.
4.
Inspection of Girdawari work in respect of commercial crops- The special Girdawari made
by the patwari in respect of commercial crops or orchards (Form A appended to
the Rules) should be inspected by the Field Kanungo and the Circle Revenue
Officer. The former shall inspect 100% of the field numbers under commercial
crops or orchards and the latter 50%. All numbers in which kharaba has been
recorded by the patwari should be checked 100% by the Circle Revenue Officer.
Necessary entries in columns No.8 and 9 of the Form A (Appended to Rules)
will be filled in by the respective Inspecting Staff. The Girdawari Kanungo
will also make out a certificate to the effect that Form B has been correctly
prepared on the basis of the entries in Form A.
5.
Determination of Kharaba - Kharaba shall be determined
in accordance with the rules.
6. Preparation of Demand Notice - Three copies of the notice
of demand in Form B (appended to the Rules) are to be sent to the Tahsil
Office within 10 days of the completion of the Girdawari by the Patwari for his
entire circle and a report to this effect should be made by the Patwari in
Roznamcha Waqiati.
7. Authentication
of list of Demand - On receipt of the notice of demand in Form B the Assessing Authority
(A.C. IInd Grade) will satisfy itself that the particulars therein are correct
where after all the three copies will be authenticated by him. Thereafter one
copy will be retained by the Office Kanungo as a part of the tehsil record.
8. Objections
against Assessment - Land owners are entitled to file objections in respect of cess
specified in Form B. Such objections should be entered by the Assessing
Authority in a register to be maintained in Proforma A appended to this Standing Order.
9. Disposal and
communication of decisions on the objections - Objections filed under section 5(1) of the Act should
normally be disposed of within 2 weeks of their receipt and as far as possible
be heard on the spot. A gist of the orders passed should be recorded in the
remarks column of the register referred to in the above para.
10. Incorporation of
change in the Assessment - In case of any change in the assessment, a copy should be sent
to the Patwari concerned and the Office Kanungo for giving a note in red ink
about that change in the remarks column in form B and in the Tehsil copy of
the same.
11. Incorporation of
Demand in Tehsil Accounts - The total Estate-wise demand of commercial crops cess
calculated on the basis of figures in Form B will be entered by the Wasil
Baqi Nawis in an appropriate column of the Khatauni of the same Estate.
12. Completion of
work in respect of collection of Demand of Commercial Crops cess - The work relating to the
preparation of demand notice in Form B, obtaining necessary sanction of the
Assessing Authority, and service of demand notice to the Landowners concerned
is to be done during the period from 1st November to 30 th November
of each year in respect of commercial crops and orchards of Kharif harvest and
from 1st April to 30 th April in respect of crops and
orchards of the Rabi harvest.
13. Collection
charges - The
Lambardar responsible for the Collection of cess shall be entitled to collection
charges in respect of this cess in the same manner as is admissible for the
recovery of land revenue.
Register containing a gist of objections
against the Assessment of Commercial Crops filed by the Assesses
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Date of Receipt of objection |
Village with H.B. No. |
Name of the person who filed objection and Fathers name |
Details of objection |
Remarks |
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