Section 38(3) in The Punjab Land Revenue Act, 1887
(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".
