Section 2(1) in The Punjab Land Revenue (Surcharge) Act, 1954
(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.]
