The Punjab Local Rates Act 1871, 20 of 1871, (Rep., Act 5 of 1878)

Section 4. The Lieutenant-Governor may, by notification from time to time,

Repealed or not in force · As amended up to 2026-08

14. The Lieutenant-Governor may, by notification from time to time, (a) prescribe by what instalments and at what times such rate shall be payable, and by whom it shall be assessed, collected and paid; (b) appoint the person or class of persons to whom the appeals referred to in section twelve shall lie; (c) make rules consistent with this Act for the guidance of officers in matters connected with its enforcement; (d) exempt wholly or in part any portion of the territories under his government from the operation of this Act, or exempt any land from liability to pay the whole or any part of any rate under this Act; (e) direct fresh measurements and vary the assessment accordingly. Every notification under this section shall be published in the Government Gazette, Panjáb.

Source: India Code