Punjab Municipal Corporation Act, 1976
Punjab Municipal Corporation Act, 1976
Punjab Act 42 of 1976
1. Short title, extent and commencement
3. Specification of an area to be a Larger Urban Area and constitution of Corporation Consti-
tution of Corporation therefor.
Constitution of Corporation
4. Constitution of Corporation and interim arrangement for carrying on its functions till its
5. Composition of Corporation
6. Reservation of Seats
6-A. Reservation for the Offices of Chairperson
7. Duration of Municipal Corporation.
7-A. Power of Government to direct holding of general elections
7-B. Filling of Casual Vacancies of elected councillors.
8. Delimitation of wards.
9. Powers to alter or amend delimitation orders.
10. Power to conduct elections
11. and 12. Omitted.
13. Disqualifications for councillorship.
14. to 34. Omitted.
35. Oath or affirmation by councillors.
36. Removal of and resignation by councillor
37. Payment of allowances to councillors
38. Election of Mayor, Senior Deputy Mayor, Deputy Mayor and their term of office
39. Removal of Mayor, Senior Deputy Mayor and Deputy Mayor.
40. Discharge of functions of the Mayor by the Deputy Mayors.
41. Resignation of Mayor and Deputy Mayors.
42-A. Constitution, Power and Functions of the Wards, Committees and other Committees.
42-B. Constitution of District Planning Committees.
42-C. Constitution of a Metropolitan Planning Committees.
Functions of the Corporation
43. General powers of Corporation.
44. Obligatory functions of Corporation.
45. Discretionary functions of Corporation.
Municipal authorities under the Corporation
46. Municipal authorities.
47. Appointment of Commissioner.
48. Salary and allowances of Commissioner.
49. Leave of absence of Commissioner.
50. Appointment of officiating Commissioner in case of death, resignation or removal of
51. Contribution by Corporation.
52. Functions of Commissioner.
53. Power of Corporation to require Commissioner to produce documents and furnish re-
turns, reports, etc.
54. Exercise of powers to be subject to sanction.
55. Transaction of business by the Corporation meetings.
56. First meeting of Corporation after general elections.
57. Notice of meetings and business.
59. Presiding Officer.
60. Meeting for election of Mayor.
61. Method of deciding question.
62. Maintenance of order at and admission of public to meetings, withdrawal and suspen-
sion of councillors.
63. Councillor not to vote on matter in which he is interested.
64. Right to attend meetings of Corporation and its committees, etc. and right of council-
lors to ask questions in relation to the municipal Government of City.
65. Power to make regulations.
66. Presiding officer at meetings of ad hoc committees.
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67. Keeping of minutes and proceedings.
68. Circulation of minutes and inspection of minutes and reports of proceedings
69. Forwarding minutes and reports of proceedings to Divisional Commissioner.
70. Validation of proceedings, etc.
Corporation Officers and other Corporation Employees
71. Posts in Corporation and appointments thereto.
72. Officers and other employees not to undertake any extraneous work.
73. Officers and other employees not to be interested in any contract, etc. with Corpora-
74. Punishment of Corporation officers and other employees.
75. Power of Corporation to make regulations.
Revenue and Expenditure
76. Constitution of Corporation Fund.
77. Corporation Fund to be kept in State Bank of India or in Treasury or in a Nationalised
78. Operation of accounts with Banks.
79. Payments not to be made unless covered by a budget-grant.
80. Duty of persons signing cheques.
81. Procedure when money not covered by a budget-grant is expended.
82. Application of Corporation Fund.
83. Payments from Corporation Fund for works urgently required for public service.
84. Investment of surplus money.
85. Constitution of special funds.
86. Budget estimates.
87. Power of Corporation to alter budget estimates.
88. Power of Corporation to re-adjust income and expenditure during the year
89. Provisions as to unexpended budget-grant.
90. Taxes to be imposed by Corporation under this Act and arrangement of certain taxes
collected by Government
91. Components and rates of taxes on lands and buildings.
92. Premises in respect of which water tax and fire tax are to be levied.
Punjab Municipal Corporation Act, 1976, 3
93. Determination of rateable value of lands and buildings assessable to taxes
94. Furnishing of returns and penalty for failure to do so.
95. Charge by measurement in lieu of water tax in certain cases.
96. Taxation of Union properties.
97. Incidence of taxes on lands and buildings.
98. Apportionment of liability of taxes on lands and buildings when premises assessed are
let or sub-let.
99. Recovery of taxes on lands and buildings from occupiers.
100. Taxes on lands and buildings a first charge on premises on which they are assessed.
101. Assessment list.
102. Evidentiary value of assessment list.
103. Amendment of assessment list.
104. Preparation of new assessment list.
105. Notice of transfers.
106. Notice of erection of building, etc.
107. Notice of demolition or removal of building.
108. Power of Commissioner to call for information and return.
109. Premises owned by or let to, two or more persons in severalty to be ordinarily as-
sessed as one property.
110. Assessment in case of amalgamation of premises.
111. Power of Commissioner to assess separately out-houses and portions of buildings.
112. Power of Commissioner to employ valuers.
113. Levy of octroi
114. Power to examine article liable to octroi
115. Power to search where octroi is leviable
116. Penalty for evasion of octroi
117. Recovery of octroi and tolls
117-A Leasing of octroi or appointment of agent for collection thereof.
118. Tax on vehicles and animals
119. Tax on whom leviable
120. Exemptions from taxes on vehicles and animals
121. Tax when payable
122. Tax on advertisements
123. Prohibition of advertisements without written permission of Commissioner
124. Permission of Commissioner to become void in certain cases
125. Presumption in case of contravention
126. Power of Commissioner in case of contravention
127. Tax on building applications
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128. Levy of development tax
129. Amount of development tax
130. Payment of development tax
131. Notice of completion of scheme
132. Assessment of development tax
133. Supplementary taxation
134. Time and manner of payment of taxes
135. Presentation of bill
136. Recovery from a person about to leave the City
137. Consequences of failure to pay tax within thirty days
138. Manner of recovering tax
139. Power of seizure of vehicles and animals in case of non-payment of tax thereon
140. Demolition, etc., of building
141. Remission or refund of tax
142. Power to require entry in assessment list of details of buildings
143. Notice to be given of circumstances in which remission or refund is claimed
144. What buildings etc. are to be deemed vacant
145. Notice to be given of every occupation of vacant land or building
146. Appeal against assessment, etc.
147. Conditions of right to appeal
148. Finality of appellate orders
149. Taxation not to be questioned except under this Act
150. Power to inspect for purposes of determining rateable value or tax
152. Irrecoverable debts
153. Obligation to disclose liability
154. Power to amend list in certain cases
155. Immaterial error not to affect liability
156. Power of exemption
157. Powers of Government in regard to taxes
158. Power of Corporation to borrow.
159. Time for repayment of money borrowed under Section 158.
160. Form and effect of debentures.
161. Payment to survivors of joint payees.
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162. Receipt by joint holders for the interest or dividend.
163. Maintenance and investment of sinking funds.
164. Application of sinking funds.
165. Annual statement by Commissioner.
166. Priority of payment for interest and repayment of loans over other payments
167. Attachment of Corporation Fund for recovery of money borrowed from Government.
168. Power to make regulations.
169. Property vested in Corporation and management of public institutions.
Property and Contracts
170. Acquisition of immovable property by agreement.
171. Procedure when immovable property cannot be acquired by agreement.
172. Disposal of property.
173. Contracts by Corporation.
174. Procedure for making contracts.
175. Mode of executing contracts.
Accounts and Audit
176. Maintenance of accounts and scrutiny thereof by Examiner, Local Fund Accounts, Pun-
jab and by Corporation.
177. Report by Examiner, Local Fund Accounts, Punjab.
178. Action by Commissioner on the report.
179. Procedure to be followed by Examiner, Local Fund Accounts, Punjab.
180. Power of Examiner, Local Fund Accounts, Punjab to make queries, etc. and call for re-
Water Supply, Drainage and Sewage Disposal
182. Power to require Corporation to carry out surve