CHAPTER XI REVENUE ADMINISTRATION Sirsa seems to beinthe ...

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. ?A~C01'Iiingltoseetion '7ofthe Act, the assesirnent6f the propettyuIiits m the;rating areas is to be revised after every 5 years, unless this period is ~mended .orreduced by the state subject to a maximum period of 3 years. llroperty unit which is assessadat an annual rental value of upto eRs. 300 is exempted from the :levy of property taAX. ln caSe of widows -and orphans, the 'cxcmption llimit is uptothe annual·. rental value ofRs. 600. The Tevenue ,col1ccted'undur1the Act during the, period il975-16ito1980-81 is shown below: '1915·76· J.9,76-77 J1'1977~78 1978-,79 '1979:'80 198.Q-.81 ,(Rs,) 7,14,921 ,U,84,7J2 1,02;885 34,429 ! 35,825 Passengers and Gooel. Tax.- The Punjab Passengers and Goods Taxation Act, 1952 came into force on August 1, 1952. The Act provides that a tax shan fbe Ilevied 00 «ll
RlsvI!NU~ AbMlNIS'l'RA1'ION 209 Entertainment Dnty.-The Punjab Entertainments Duty Act, 1936 was replaced by the Punjab Entertainments Duty Act, 1955, on November 4, 1955. The rat~s of duty have been changing over the years. The rate of tax on payment of admission to a show, which had been 50 per cent since 1967-68, was raised to 60 per cent from December 12, 1970 and to 75 per cent from January 19, 1971. The rate was revised to 100 per cent from January 15. 1973. The collections from the entertainment duty during the period 1975-76 to 1980-81 are as under: Year Amount (Rs.) 1975-76 16,44,015 1976-77 22,84,112 1977-78 26,11,772 1978-79 .26,61,315 1979-80 32,37,385 1980-81 33,92,030 Show Tax.- The Punjab Entertainment Tax (Cinematograph) Shows Act, 1954, came into force in May, 1954. The show tax is levied on the exhibitions for every show on the number of occupied seats in a cinema house. Later in 1974, the show tax was made 10 per cent of the entertainment' duty payable. The collections of tax from 1975-76 to 1980-81 is given below:....;.. 1975-76 1976-77 1977-78 1978-79 1979-80 1980-81 (Rs.) .1,78,591 [2,26,628 L2,75.282 t 2,72,458 [.2,96,297 [2,93,876 Professions Tax.-Every person who carries on trade either by himself or through an:agent or representative or who follows a profession or calling or who is in employment either wholly or in part, within the state, is liable to pay for each financial year (or a part thereof) professions tax under the Punjab Professiems, Trades, Calling and Employment Taxation Act 1956. 1'he maximum limit
Page 1 and 2: CHAPTER XI REVENUE ADMINISTRATION S
Page 3 and 4: was liable to pay a surcharge there
Page 5 and 6: Assessment Circle Sirsa .. Hagar Ne
Page 7 and 8: Ti1l1948, Zaildars and Inamdars con
Page 9 and 10: The head of revenue administration
Page 11 and 12: Within the village community, there
Page 13 and 14: A.fterlnclependen~, the. government
Page 15 and 16: U'Vll~' ADMINISTRA,TION OTHER SOURC
Page 17 and 18: Excise and Taxation Officer is inch
Page 19: tax is to mini mise the burden of t
Page 23 and 24: '3. Inter-state sale of declared go
Page 25 and 26: The main items yielding central exc
Page 27: ~B· AbMINISTRATION ~.~ Gift TaX.-T

CHAPTER XI REVENUE ADMINISTRATION Sirsa seems to beinthe ...

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