bid no 37 , 1984 the punjab commercial crops cess (amendment) bill, 1984:  a billfurther to amt!;i, ii •• ~n;"b commercial crops cess act, 1974 be it enacted by pa;liament in the thirty-fifth year of the republic of india as follows:-short title 1 this act may be called the punjab commercial crops cess (amendment) act, 1984 5 z in the punjab commercial crops cess act, 1974, in section 3, in sub-section (1), for the figures "1983-84", the figures "1988-89" shall be substituted amendment of icction 3 of punjab act 14 of 1974,  statement of objects and reasonsthe commercial crops cess act, i974, imposing a cess on crops of chillies, cotton, mustard seeds, potatoes,  rape (sharshaf, taramira, toria) , sugarcane, tomatoes, orchards and vine-yards,· at the rate of rs 6/- per acre od irrigated lands and j;ls 3/- on unirrigated lands, was enacted for five years from kharif crop of agricultural year 1974-75 to rabi 1978-79, in order to meet the expenditure on the fifth five year plan with a view to meet the financial need of the state government during the sixth five year plan, the act was continued for another five years from kharif crop of agricultural year 1978-79 to rabi 1983-84 the existing term will expire after rabi 1983-84 keeping in view the tight financial position of the state, it has been considered desirable that the act may be contin~ed for a further period of five years; namely, from kharif crop of agricultural year 1984-85 to rabi crop of 1988-89 hence this bill new delhi; 7'he 11th april, 1984 ,  rad blrendra singh  extract from 'ihe punja'8 commercial crops cess aer 1974(punjab act no 14 of 1974) - - - - - 3 (1) notwithstanding anything contained in the punjab land revenue act, 1887, or in any other law for the time being in force, but subject to the rules made under this act, every landowner on whose land a commercial crop is grown or whose land is under an orchard shall1 for every harvest commencing with the kharif  harvest of the agricultural year, 1974-75 and ~ding with th,e rabi harvest of the agricul~ural year, 1983-84, be liable to pay cess in the nature of land revpnue on such land at the rate of-(a) six rupees per acre, in the case of irrigated land; and levy and collec_ tion of cess on land od which commer_ cial crops are growdor which is under an orchard (b) three rupees per acre, in the case of' unirrigated land: provided that no cess shall be levied on any land under an orchard unless the majority of the plants grown thereon tiecome fruit beufdga provided further that no cess shall be levied on any land or part thereof as the case may be, having a commercial crop or under an orchard which is determined as kharaba in accordance with the rules made under thu' act i - - - - - , ~ " bill ," '  further to amend the 71unjab commercial crops cess act, 19'/4 - 'i i - (rao binmcl," singh, miftilt" of agriculture) 