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State of Punjab - Section

Section 38 in The Punjab Land Revenue Act, 1887

38. Mutation fees.

- The [State Government] [Substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.] may fix a scale of [fees] [The mutation fees fixed vide PG Notification No. 28/R1161/871, dated 30th January, 1961 and as superseded by PG No. 6/CA 17/871S 38/72, dated 20-1-1972 published in Punjab Government Gazette of 27-1-1972 (Pages 204-205 Punjab Land Records Manul 1974 Edition), were again superseded by fees mentioned in PG No. GSR 12/CA 17/871S 38/82, dated 27-1-1982 w.e.f. 1-3-1982.] for all or any classes of entries in any record or register under this Chapter and for copies of any such entries.
(2)A fee in respect of an entry shall be payable by the person in whose favour the entry is made.Notification Fixing Fees
(1)[ When the entry relates to the acquisition of a right or interest by inheritance or otherwise or by a registered deed or by a decree or order of a court or by an order of a Revenue-officer, making or affirming a partition under Chapter IX of the Punjab Land Revenue Act, 1887, or directing the partition in the record of a private partition, a fee of one rupee shall be charged on each proprietary holding.] [For notification fixing a scale of fees under this section 38 see Punjab Government Gazette, 1962, Revenue Department Notification No. 28-R11-61/ 871, dated 30th January, 1961, as amended by Punjab Government notification No. 6994-R(11)-61/8665, dated the 18th December, 1961 and P.G. No. GSR 12/C A/17/87/S38/82 dated 27-1-1982.]
(2)The fee specified in paragraph 1 shall be charged on all mutations whether accepted or rejected:Provided that the attesting officer may remit the fee on any rejected mutation when in his opinion it would not be proper to recover it from the person in whose favour the mutation was entered :Provided further that in any case in which the fee payable under the forgoing provisions is found to be excessive in amount with reference to the value of the right or interest transferred or for any other reason, the Commissioner may either remit the fee or reduce it to such amount as he deems to be reasonable.
(3)Notwithstanding anything contained in the preceding paragraphs, no fees shall be charged in respect of entries relating to the acquisition of a right or interest by the Punjab Bhudan Yagna Board or the Bhudan holder under the Punjab Bhudan Yagna Act, 1956 (Act No. 45 of 1956) or by inheritance in the property of any person in any of the naval, military or air forces of the Union of India, -
(a)who was killed on active service in the Second World War ; or
(b)who receives a wound or is involved in an accident or contracts a disease while on such service and dies within twelve months as a result of such wound, accident or disease.
Note. - The Patwaris shall not be entitled to retain any share in respect of mutation fee and whole of the fee so realised shall be credited into the Government Treasury under the head "029-Land Revenue-b-Miscellaneous-(i)-Mutation fees".