Section 147 in The Punjab Panchayati Raj Act, 1994
147. Liability of local rate.
- The land-holder shall be liable for the local rate :-Provided that where the land-holder pays the land revenue in kind to any assignee of revenue or any village headman shall be liable for the payment of local rate instead of the land-holder, and no demand shall be made by any such assignee, or village headman on the land-holder in respect of the payment of the rate.
