Law: Displaced Persons (Compensation and Rehabilitation) Act (XXVIII of 1958)

Section: 30(1)

Displaced Persons (Compensation and Rehabilitation) Act (XXVIII of 1958), S. 30(1), proviso (a)-Term "local authority" Has meaning as given in S. 3(28), General Clauses Act, 1897 Tax levied under North-West Frontier Province Urban Immovable Property Tax Act, 1948 or West Pakistan Urban Immovable Property Tax Act, 1958 Not "municipal" or "local" fund-Expression "latest assessment of the Municipality" in proviso (a) to S. 30 (1) of Displaced Persons (Compensation and Rehabilitation) Act, 1958 means, assessment of "urban area" within Municipality-Tax levied, under North-West Frontier Province Urban Immovable Property Tax Act, 1948 and West Pakistan Urban Immovable Property Tax Act, 1958 to be considered "assessment of the Municipality"-Landlord entitled under proviso (a) to S. 30 (1) of Displaced Persons (Compensation and Rehabilitation) Act, 1958 to charge rent from tenant on basis of such latest assessment-West Pakistan Urban Rent Restriction Ordinance (VI of 1959), S. 13 North-West Frontier Province Municipal Act (XXXIII of 1950), S'3 (S) & 3 (12)-Municipal Administration Ordinance (X of 1960), Ss. 2(24) & 2(26)-General Clauses Act (X of 1897), S. 3 (28) North-West Frontier Province. Urban Immovable Property Tax Act (XIII of 1948)-West Pakistan Urban Immovable Property Tax (V of 1958).   In the area formerly known as the North-West Frontier Province, urban immovable property was never assessed by Muni cipality for the purposes of rent and taxation. Hence in a large number of cases questions arose whether the Excise and Taxation Department is a "local authority" within the meaning of proviso (a) to section 30(1) of the Displaced Persons (Compensation and Rehabilitation) Act, 1958 and whether in the circumstances a transferee of evacuee property holding a Provisional Transfer Order could legally demand rent at the rate of latest assessment by the Excise and Taxation Department from the occupier of the property who became a statutory tenant under the transferee and whether the failure to pay or deposit rent according to the latest assessment of the Excise and Taxation Department…