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State of Punjab - Section

Section 60E in The Punjab Land Revenue Act, 1887

60E. Levy of additional land revenue.

(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.
(2)When land-revenueis revised as a result of general or special assessment in any assessment circle the additional land-revenuelevied under this Chapter shall cease to be so leviable in that assessment circle.