law: The Punjab District Boards Act, 1883
  F.-Taxation and Finance.
  30. Powers of taxation conferred on district boards.-
  Subject to any general rules or special orders which the 2[Local Government] may make in this behalf, a district board may impose, in manner prescribed by section 31, such taxes as may be approved by the Local Government: Provided that no such tax shall be imposed in respect of any property subject to the local rate.
  2. Subs. by Act 38 of 1920, s. 2 and the First Schedule, for "Governor General in Council".