145. [ Village cesses. [For rules of the Financial Commissioner under section 145, see Notification No. 76, Punjab Gazette Extraordinary, Ist March, 1888, page 53.]
] - (1) At any of the following times, namely, -(a)when a record-of-rights is being made or specially revised for an estate ;(b)when the local area in which an estate is situate is being generally re-assessed and before the assessment has been confirmed ;(c)at any other time on an order made with respect to any estate by the [State Government] [Substituted for the words 'Provincial Government' by the Adaptation of Laws Order, 1950.] [-] [The words 'with the previous sanction of the Governor-General in Council' were repealed by the Devolution Act, 1920 (38 of 1920), section 2 and Schedule I.].a Revenue-officer shall prepare a list of village cesses, if any, levied in the estate which have been generally or specially approved by the [State Government], or the title to which has, before the passing of this Act, been judicially established.(2)[-] [Sub-section (2) of section 145 repealed by Act 17 of 1896, Section 3.].(3)The [State Government] [Substituted for the words 'Provincial Government' by the Adaptation of Laws Order, 1950.] may impose on the collection of any village-cess comprised in the list such conditions as to police or other establishments connected with the village, market or fair in or on account of which the cess is levied, as it thinks fit.(4)The [State Government] [Substituted for the words 'Provincial Government' by the Adaptation of Laws Order, 1950.] may declare whether any cess, contribution or due levied in an estate is or is not a village cess.(5)A declaration of the [State Government] [Substituted for the words 'Provincial Government' by the Adaptation of Laws Order, 1950.] under the last foregoing sub-section shall be conclusive, and shall not be liable to be questioned in any Court.
