(1)Special assessments may be made by Revenue- officers in the following cases, namely :-[-] [Clause (a) was omitted by Punjab Act 3 of 1928 and all subsequent clauses relettered (a) to (e).].(a)when land-revenue which has been released or assigned is resumed :(b)when [lands] [Substituted by Punjab Act 3 of 1928, for the words 'waste lands'.] are sold, leased or granted by the [Government] [Substituted for the words 'Crown' by the Adaptation of Laws Order, 1950.] ;(c)when the assessment of any land has been annulled or the landowner has refused to be liable therefor, and the term for which the land was to be managed by the Collector or his agents let in farm has expired.(d)when assessments of land-revenue require revision in consequence of the action of water or sand or of calamity of season or from any other cause ;(e)when revenue due to the [Government] [Substituted for the words 'Crown' by the Adaptation of Laws Order, 1950.] on account of pasture or other natural products of land, or on account of mills, fisheries or natural products of water or on account of other rights described in section 41 or section 42, has not been included in an assessment made under the foregoing provisions of this Chapter ;(f)[ when assessment of land- revenue requires revision in consequence of the land being put to a use different from that for which an assessment is in force [(-)] [Added by Punjab Act 13 of 1952.].(g)[ when the land has been put to use for non-agricultural purpose such as brick-kilns, factories, cinemas, shops, hotels, houses, landing grounds and other similar purposes, whether or not already assessed to land-revenue;] [Clause (g) and provisos thereto omitted by Punjab Act 9 of 1958.][Provided that for purposes of clauses (f) and (g) any use of land -(i)for purposes of a garden, an orchard or for pasture ; or(ii)for houses occupied by the owner for agricultural purposes or for purposes subservient to agriculture or for small-scale cottage industries ; or(iii)for any public, charitable or religious purpose except where such land has been let for any such purpose ;shall not be considered as a use different from that for which an assessment is in force or for non-agricultural purposes:] [First Proviso substituted by Punjab Act 16 of 1963, section 2 and shall be deemed always to have been substituted.]Provided further that in case of clauses (f) and (g) residential houses, in occupation of the owners, with an annual rental value not exceeding three hundred rupees shall not be liable to special assessment.](2)[ The Financial Commissioner may confirm any assessment made under this section.] [Substituted by Punjab Act 3 of 1928, section 12(3), for the old sub-clause (2).](3)The foregoing provisions of this Chapter with respect to general assessments shall, subject to such modifications therefor as the Financial Commissioner may prescribe [by] [Inserted by Punjab Act 6 of 1934.] [executive instructions issued under the provisions of section 60 C,] [Substituted for the words 'by rules under the last foregoing sub-section' by Punjab Act 3 of 1928.] regulate the procedure of Revenue-officers making special assessments.
