Section 145 of PLRA : Section 145: Village Cesses
PLRA
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Explanation using Example
Imagine a situation where the government of Punjab is in the process of updating the official records for a piece of land, known as an estate, in a rural area. During this time, it is discovered that the village has been collecting a local tax, or 'village-cess', from the residents to fund the maintenance of a local market.
Under Section 145 of The Punjab Land-Revenue Act, 1887, a Revenue Officer is tasked with creating an official list of such village-cesses during the time when:
- The rights of the land are being recorded or revised,
- The area is undergoing a general reassessment of land revenue, or
- The local governme...
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