Section 60E(1) in The Punjab Land Revenue Act, 1887
(1)Notwithstanding anything contained in Chapter V, with effect from the kharif harvest of the agricultural year 1974-75, every landowner who pays land-revenuein excess of twenty rupees shall be liable to pay an additional land-revenuein accordance with the rates specified in the Schedule to this Chapter :Provided that in respect of land situated in Ropar Tehsil of Ropar District, Batala Tehsil of Gurdaspur District, urban assessment circle of Tarn Taran or the urban or sub-urban assessment circle of Amritsar Tehsil of Amritsar District additional land-revenueshall be payable at a rate which shall be twenty-five per cent less than the rates mentioned in the Schedule.
