Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 7] [Section 61(1)] [Section 61] [Entire Act] State of Punjab - Subsection Section 61(1)(a) in Punjab Municipal Act, 1911 (a)[A tax payable by the owner of building and lands not exceeding fifteen per cent of the annual value.] [Substituted by Act No. 11 of 1994.]