Section 2 in The Punjab Land Revenue (Surcharge) Act, 1954
2. Levy of surcharge .
(1)With effect from the Rabi harvest of the agricultural year 1953-54, [or where this Act comes into force in any area by notification issued under subsection (3) of section 1, with effect from such harvest as the State Government may, by notification direct] [Inserted by Punjab Act, No. 35 of 1957.]; and notwithstanding anything to the contrary contained in the Punjab Land Revenue Act, 1887 (Act XVII of 1887), every land-owner who pays land revenue [-] [The words 'in the State of Punjab' omitted by ibid.] in excess of ten rupees shall be liable to pay surcharge thereon to the extent of one-quarter of the land revenue if the amount payable by him as land revenue does not exceed thirty rupees, and two-fifths of the land revenue where the amount payable by him exceeds thirty rupees:[Provided that the levy of surcharge shall not have the effect of adding to the value of any Jagir or any assignment of Land Revenue.] [Proviso added by Punjab Act No. 19 of 1955.](2)The surcharge shall continue to be charged and levied so long as the assessment of land revenue prevailing at the commencement of this Act [or, in the case of an area in which this Act comes into force by notification issued under sub-section (3) of section 1 prevailing on the date of such notification] [Inserted by Punjab Act No. 35 of 1957.] continues to be in force.(3)A land-owner, liable to pay the surcharge, whose land is situated within the jurisdiction of more than one patwari, and who has not, before the commencement of this Act, [or before the date on which this Act comes into force in any area, as the case may be, given such information, shall within thirty days from the commencement of this Act or from the said date,] [Substituted for the words 'given such information shall within thirty days from the commencement thereof' by ibid.] give written information of the details of the total land revenue payable by him to the patwari of every revenue estate in which any part of such holding is situate, and shall also submit a copy thereof to the Tahsildar having jurisdiction.(3A)[ If a landowner fails to furnish the information required in the foregoing subsection or furnishes the information which is wrong in material particulars, he may be charged a penalty up to twelve times the amount of surcharge recoverable from him under this Act:] [Sub-section (3A) inserted by Punjab Act No. 13 of 1957.]Provided that a land-owner shall be deemed to have furnished the required information if he furnishes it within one month of the commencement of the Punjab Land Revenue (Surcharge) (Amendment) Act, 1957].(4)[ The surcharge [and the penalty if any] [For rule made under sub-section (4) of section 2 see Punjab Government Revenue Department Notification No. 30385R(CH)54/664, dated 25th April, 1955.] shall be recoverable as land revenue and in manner prescribed by rules [made] [Inserted by Punjab Act No. 35 of 1957.] by the State Government in this behalf] [The original sub-section (2) deemed always to have been substituted by Punjab Act No. 44 of 1956 and sub-sections (2) and (3) substituted by Punjab Act 35 of 1957 and again sub-section (2) substituted by the Punjab Adoptation of Laws (State and Concurrent Subjects) Order, 1968.][2A Power to make rules. [Section 2-A inserted by Punjab Act No. 35 of 1955.]The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.]
