F.---Taxation and Finance.State · Punjab

Section 30 of The Punjab District Boards Act, 1883 in hindi

Subject to any general rules or special orders which the 1[Local Government] may make in this behalf, a district board may impose, in manner prescribed by section 31, such taxes as may be approved by the Local Government: Provided that no such tax shall be imposed in respect of any property subject to the local rate.

Summary

A district board has the power to impose taxes, subject to general rules or special orders of the Local Government.
Any tax proposed must be approved by the Local Government.
The tax must be imposed using the exact procedure laid down in Section 31.
No tax under this section can be imposed on any property that is already subject to the local rate.

Practical examples

1The Sialkot District Board wants to raise funds by taxing horse-drawn carriages used in the district. Since carriages are not land subject to the local rate, the board can propose this tax under Section 30, following the steps in Section 31.

2The board wants to impose a new tax on agricultural fields that already pay the local rate of one anna per rupee of annual value. Under Section 30, the board is forbidden from doing this because the land is already subject to the local rate.

FAQ

1. Can a district board impose a tax on any type of property?

No, a district board cannot impose a tax on any property that is already subject to the local rate under this Act.

2. Who must approve any tax imposed by a district board under Section 30?

The Local Government must approve the tax.

3. What role do general rules or special orders play in taxation under Section 30?

The board's power to tax is subject to any general rules or special orders made by the Local Government.

4. How does a district board actually go about imposing a tax under Section 30?

The board must follow the strict step-by-step procedure prescribed in Section 31, which includes publishing a notice, receiving objections, and getting government sanction.

Test yourself

Q1.Under Section 30 of The Punjab District Boards Act, 1883, what is the absolute restriction placed on the district board's power of taxation?

Q2.Under Section 30 of The Punjab District Boards Act, 1883, what authority must approve any tax before the board can impose it?

Q3.Under Section 30 and Section 31 of The Punjab District Boards Act, 1883, what is the very first step a district board must take to initiate a tax?

Q4.Under Section 30 and Section 31 of The Punjab District Boards Act, 1883, what happens after the Local Government sanctions a proposed tax?

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