Section 150 in The Punjab Panchayati Raj Act, 1994
150. Procedure for imposing taxes under Section 149.
(1)A Panchayat Samiti may at a special meeting pass a resolution to propose the imposition of any tax duty, cess or fee under Section 149, hereinafter, in this section referred to as tax.(2)When a resolution referred in sub-section (1) has been passed the Panchayat Samiti shall publish a notice defining the class of persons or description of property proposed to be taxed, the amount or rate of the tax to be imposed and the manner of assessment to be adopted.(3)Any person likely to be affected by the proposed tax and objecting to the same may within thirty days from the publication of the notice, send his objection in writing to the Panchayat Samiti and Samiti shall at a special meeting take his objection into consideration.(4)If no objection is received within the said period of thirty days, or the objection received is considered to be unacceptable, the Panchayat Samiti shall-(a)where the proposed tax is a tax in respect of which the State Government has empowered the Panchayat Samiti under section to impose it without the permission of the Zila Parishad, submit its proposal to the Government, and(b)In any other case, submit its proposal to the Zila Parishad, concerned, with the objections, if any, which have been received alongwith its decision thereon.(5)Where a proposal for the imposition of a tax has been received by the State Government under clause (a) of sub-section (4) the State Government may notify the imposition of the tax in accordance with proposal and shall, in the notification, specify a date, not less than thirty days from the date of its publication, on which the tax shall come into force.(6)On receiving the proposal under clause (b) of sub-section (4), the Zila Parishad may within the prescribed period sanction or refuse to sanction it or return it to the Panchayat Samiti for further consideration.(7)If the Zila Parishad permits the imposition of the proposed tax, it shall forward the proposal to the State Government for taking action in accordance with the provisions of sub-section (5).(8)If the Zila Parishad refused permission to impose the proposed tax or return to the Panchayat Samiti for further consideration the Zila Parishad shall forward the proposal of the Panchayat Samiti as the case may be to the State Government and the State Government may then decide whether a tax is or is not to be imposed in accordance with the proposal as further considered by the Panchayat Samiti.(9)After a decision has been taken by the State Government under sub-section (8) that the proposed tax is to imposed as originally, proposed after further consideration the State Government shall take action in accordance with the provisions of sub-section (5).(10)A notification for the imposition of a tax under this Act shall be conclusive evidence that the tax has been imposed in accordance with law.
