Section 67 in Punjab Panchayat Samitis and Zila Parishads Act, 1961
67. Procedure in imposing taxes.-
(1)A Panchayat Samiti may at a special meeting pass a resolution to propose the imposition of any tax under section 65.(2)When a resolution referred to in sub-section (1) has been passed, the Panchayat Samiti shall publish a notice defining the class of persons or description of property proposed to be taxed, the amount or rate of the tax to be imposed and the manner of assessment to be adopted.(3)Any person likely to be affected by the proposed tax, and objecting to the same, may, within thirty days from the publication of the notice, send his objection in writing to the Panchayat Samiti, and the Samiti shall at a special meeting take his objection into consideration.(4)If no objection is received within the saic period of thirty days, or the objection received is considered to be unacceptable, the Panchayat Samit: shall-(a)where the proposed tax is a tax in respect of which the Government has empowered the Panchayat Samiti under section 66 to impose it without the permission of the Zila Parishad, submit its proposal to the Government; and(b)in any other case, submit its proposal to the Zila Parishad concerned; with the objections, if any, which have been receive along with its decision thereon.(5)Where a proposal for the imposition of a ta has been received by the Government under clause (a) of sub-section (4), the Government may notify the imposition of the tax in accordance with proposal and shall, in the notification, specify a date, not less than thirty days from the date of its publication, on which the tax shall come into force.(6)On receiving the proposal under clause (b) of sub-section (4), the Zila Parishad may within the prescribed period sanction or refuse to sanction it or return it to the Panchayat Samiti for further consideration.(7)If the Zila Parishad permits the imposition of the proposed tax, it shall forward the proposal to the Government for taking action in accordance with the provisions of sub-section (5).(8)If the Zila Parishad refuses permission to impose the proposed tax or returns it to the Panchayat Samiti for further consideration, the Zila Parishad shall forward, the proposal of the Panchayat Samiti in its original form or as further considered by the Panchayat Samiti, as the case may be, to the Government and the Government may then decide whether a tax is or is not to be imposed or imposed in accordance with the proposal as further considered by the Panchayat Samiti.(9)After a decision has been taken by the Government under sub-section (8) that the proposed tax is to be imposed as originally proposed or as proposed after further consideration, the Government shall take action in accordance with the provisions of sub-section (5).(10)A notification for the imposition of a tax under this Act shall be conclusive evidence that the tax has been imposed in accordance with law.
