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

Section 32 of The Punjab District Boards Act, 1883 in hindi

The Local Government may, by notification, and the district board may, with the sanction of the Local Government, by a resolution passed at a meeting convened and constituted as the Local Government may prescribe, abolish or reduce any tax imposed under sections 30 and 31

Summary

The Local Government has the power to cancel or lower any tax by issuing an official notification.
A district board can also decide to reduce or remove a tax by passing a resolution at a meeting.
If a district board wants to change a tax, they must first get sanction, which is official approval, from the Local Government.
The meetings held to discuss reducing or removing a tax must follow the rules set by the Local Government.

Practical examples

1The government realizes that a tax on local small shops is hurting the economy. They issue an official notice in the Gazette saying the tax is abolished immediately.

2A district board decides they have enough money and want to help farmers. They pass a resolution to cut the tractor tax in half and send it to the Local Government for permission.

FAQ

1. Can a district board reduce a tax on its own under Section 32 of The Punjab District Boards Act, 1883?

No, the board can only reduce or abolish a tax if they get sanction from the Local Government after passing a resolution under Section 32 of the Act.

2. Who has the final authority to abolish a tax under Section 32 of the Panjab District Boards Act, 1883?

The Local Government can abolish a tax directly by notification under Section 32 of the Act.

3. Is a special meeting required to change a tax under Section 32 of The Punjab District Boards Act, 1883?

Yes, the resolution must be passed at a meeting that is set up according to the Local Government's rules under Section 32 of the Act.

Test yourself

Q1.Under Section 32 of The Punjab District Boards Act, 1883, what is required for a district board to abolish a tax?

Q2.How can the Local Government directly reduce a tax under Section 32 of the Panjab District Boards Act, 1883?

Q3.Under Section 32 of The Punjab District Boards Act, 1883, which taxes can be reduced or abolished?

Q4.What must the district board do first if it wants to use Section 32 of the Panjab District Boards Act, 1883 to help residents pay less?

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