Land Tax and Agricultural Income Tax Ordinance, 2000
Download FeedBackDepartment: | Agriculture ,Livestock and Cooperation Department | ||||||||||||||||||||||||||||||||
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Main Category: | Ordinance | ||||||||||||||||||||||||||||||||
Specific Category Name: | Income Tax | ||||||||||||||||||||||||||||||||
Year | 2000 | ||||||||||||||||||||||||||||||||
Promulgation Date: | 27-07-2000 | ||||||||||||||||||||||||||||||||
Details: | THE [1][KHYBER
PAKHTUNKHWA] LAND TAX AND AGRICULTURE INCOME TAX ORDINANCE, 2000. [2][KHYBER PAKHTUNKHWA] ORDINANCE NO. IV OF 2000 CONTENTS PREAMBLE SECTIONS CHAPTER – I PRELIMINARY 1. Short title, extent and commencement. 2. Definitions. CHAPTER-II LAND TAX 3. Charge of Land. 4. Liability to pay land
tax. 5. Assessment and collection
of land tax. CHAPTER-III AGRICULTURAL INCOME TAX 6. Charge of agricultural income tax. 7. Liability to pay agricultural income tax. 8. Assessment and collection of Agricultural
income tax. CHAPTER-IV MISCELLANEOUS 9. Penalty for concealment of cultivated land etc. 10. Penalty for concealment of agricultural
income etc. 11. Imposition of penalty. 12. Refund. 13. Exemptions. 14. Maintenance of accounts. 15. Application of [3][West
Pakistan] Act
XVII of 1967. 16. Appeal, review or revision. 17. Bar of Jurisdiction. 18. Rules. 19. Deletion.
THE [4][KHYBER
PAKHTUNKHWA]LAND TAX AND AGRICULTURE INCOME TAX ORDINANCE, 2000. [5][KHYBER PAKHTUNKHWA] ORDINANCE NO. IV OF 2000 [27th July, 2000.] AN ORDINANCE to provide for levying Land Tax and Agricultural Income
tax in the [6][Khyber Pakhtunkhwa]. WHEREAS it is expedient to provide
for levying Land Tax and Agricultural Income Tax in the [7][Khyber Pakhtunkhwa] AND WHEREAS the Provincial Assembly
of the [8][Khyber Pakhtunkhwa] stands suspended in pursuance of the Proclamation of the fourteenth day
of October, 1999, and the Provisional Constitution Order No.I of 1999. AND WHEREAS the Governor of the [9][Khyber Pakhtunkhwa]is satisfied that circumstances exist which render it
necessary to take immediate action. NOW, THEREFORE, in pursuance of the
aforesaid Proclamation and the Provisional Constitution
Order No. I of 1999, Article 4 of the Provisional Constitution (Amendment) Order No. 9 of 1999, on the instructions of the Chief Executive of Pakistan, and in exercise of all other powers
enabling him in that behalf, the Governor of the [10][Khyber Pakhtunkhwa] is pleased to make and promulgate the following Ordinance: CHAPTER – I PRELIMINARY 1. Short
title, extent and commencement.—(1) This
Ordinance may be called the [11][Khyber Pakhtunkhwa] Land Tax and
Agricultural Income Tax Ordinance, 2000. (2) It shall extend to the whole of the [12]
[Province of the Khyber Pakhtunkhwa.] (3) It shall come into force at once and shall be deemed to
have taken effect on and from the first day of July, 2000. 2. Definitions.—(1) In this Ordinance, unless there is anything repugnant in the
subject or context,— (a)
"agricultural income" means— (a)
any rent or
revenue derived from land which is situated in the [13][Khyber Pakhtunkhwa] and is used for agricultural purposes; (b)
any income derived from such land
by— (i) agriculture; or (ii)
the performance by a cultivator or
receiver or rent-in-land or any process ordinarily employed by a cultivator or
receiver of rent-in-kind to render the produce raised or received by him fit to
be taken to market; or (iii)
the sale by a cultivator or receiver
of rent-in-kind of the produce raised or received by him, in respect of which
no process has been performed other than a process of the nature described in
paragraph (ii); (c) any income derived from any building
owned and occupied by the receiver of the rent or revenue of any such land, or
occupied by the cultivator or the receiver of rent-in-kind of any land with
respect to which, or the produce of which, any operation mentioned in
paragraphs (ii) and (iii) of sub-clause (b) is carried on: Provided
that the building is on, or in the immediate vicinity of the land, and is a
building which the receiver of the rent or revenue or the cultivator, or the
receiver of the rent-in-kind by reasons of his connection with the land,
requires as a dwelling house, or a store-house, or other out-building. (b) "Agriculture income year"
means— (i) the agricultural year as defined in the [14][West Pakistan] Land Revenue Act, 1967; (ii)
such period as the Board of Revenue
may, in the case of any person or class of person, specify by notification in
the official Gazette; (c) "agriculture
income tax" means land tax or, agricultural income tax, leviable under
this Ordinance and includes any penalty, fee or other charge or any sum or
amount payable under this Ordinance. (d) "assessee" means a person by
whom any tax or any other sum of money is payable under this Ordinance, and
includes— (i) every person in respect of whom any
proceeding under the Ordinance has been taken for the assessment of his
agricultural income or, as the case may be, the agricultural income of any
other person in respect of which he is assessable or of the amount of refund
due to him or to such other person; (ii) every person who is required to file a
return of total agricultural
income under this Ordinance; and (iii) every
person who is deemed to be an assessee or an assessee in default under any
provision of this Ordinance; (e)
"assessment"
includes reassessment and additional assessment and the cognate expressions
shall be construed accordingly; (f)
"assessment
year' means the period of twelve months beginning on the first day of July next
following the income year and includes any such period which is deemed, under
any provision of this Ordinance, to be the assessment year in respect of any
agricultural income or any agriculture income year; (g)
"Board
of Revenue" means the Board of Revenue established under the [15][West Pakistan] Board of Revenue Act, 1957; (h)
"Collector"
means Collector of a district appointed under the [16][West Pakistan] Land Revenue Act, 1967 and includes an Assistant
Commissioner of a Sub-Division; (i)
"co-operative society"
means a co-operative society registered under the Co-operative Societies Act,
1925 or under any other law for the time being in force in Pakistan for the
registration of co-operative societies; [17][(j) ‘cultivated land’ means the net area sown which was actually
matured and harvested during a tax year, regardless of the number of crops
raised, and includes area under matured orchards for the same year;] (j)
"Government"
means the [18][Khyber
Pakhtunkhwa]; (1) "matured
orchard" means orchard of the age of seven years or more in the case of
mango orchard and of the age of five years or more in the case of other
orchards; [19][(m) 'owner' includes a mortgagee or lessee in possession of Government
as well as private lands and also the tenants of Government Land;] Explanation I.— Where any land is owned by more than one person whether as member of a
firm or association or otherwise, every one of these persons individually, to
the extent of his share in the said land, shall be deemed to be an owner. Explanation II.—Every "ward" whose estate is managed by a Court of Wards shall
be deemed to be the owner of such estate. Explanation III.—A share holder of a joint stock company or member of a co-operative
farming society shall be deemed to be the owner of such portion of the land
possessed by the company or the society as is proportionate to his share or
interest as a share holder or member, as the case may be; (n) "prescribed"
means prescribed by rules; (o) "rules"
means rules made under this Ordinance. CHAPTER-II LAND TAX 3.
Charge of Land.—Subject to the other provisions of this Ordinance, there
shall be charged, levied and paid for every assessment year a land tax in
respect of [20][cultivated] land of an owner at the rates specified in the First
Schedule to this Ordinance. 4.
Liability to pay land tax.—The land tax shall
be payable by the owner of land in respect of [21][cultivated] land in such manner as may be prescribed. 5. Assessment and collection
of land tax.—The land tax shall be assessed
and collected by the Collector in
such manner as may be prescribed. CHAPTER-III AGRICULTURAL INCOME TAX 6. Charge
of agricultural income tax.— (1) Subject to
the provisions of this Ordinance there shall be charged, levied, assessed
and paid for each assessment year commencing from 1st July, 2001
agricultural income tax in respect of agriculture income of the agriculture income
year of an owner of
land at the rates specified in the Second Schedule to this Ordinance: Provided that if in any case the tax assessed under this
sub-section works out to be less than the tax calculated in
accordance with the First Schedule, then the owner shall pay the tax worked out
in accordance with the First Schedule. (2) Government
may, by a notification in the official Gazette, requires an
owner having cultivable land above a certain limit to file a return of his agricultural income of the agriculture income year. 7.
Liability to pay
agricultural income tax.— [22][(1)] The
agricultural income tax shall be payable by
the owner of land in such manner as may be prescribed. [23][(2)
If such tenant of cultivated lands which are on crop sharing basis and where
there exists a dispute between the land owner and the tenant or it is reported
that the tenant has not paid the land owner share, the collection of
agricultural income tax/land tax under this Ordinance shall be recoverable from
the tenant.] 8.
Assessment and collection of Agricultural income tax.—Subject to the provisions of this Ordinance, agricultural income tax
shall be assessed and collected by the collector in such manner as may be
prescribed. CHAPTER-IV MISCELLANEOUS 9. Penalty
for concealment of cultivated land etc.— Where in the course of any proceedings under this
Ordinance, the collector or the appellate or revisional
authority is satisfied that any owner has, either in the said proceedings or in any earlier proceedings relating to an assessment in respect of any agriculture income tax year, concealed the particulars of
[24][cultivated] land or furnished inaccurate particulars of such [25][cultivated] land, he or it may impose upon such
owner a penalty equal to the amount of land tax which the said
owner sought to evade by concealment of his cultivable land or furnishing of inaccurate particulars of such cultivable land as aforesaid. 10. Penalty for concealment of agricultural income etc.— Where, in the course of any proceedings under [26][this] Ordinance, the collector or the appellate or revisional authority is satisfied that any person has,
either in he said proceedings or in any earlier proceedings relating
to an assessment in respect of agriculture income year, concealed his
agricultural income or furnished inaccurate particulars of such income, he or it
may impose upon such person a penalty equal to the amount of tax which the
said person sought to evade by concealment [27][of] his agricultural income or furnishing of inaccurate particulars of such income, as aforesaid. 11. Imposition of penalty.— No penalty shall be imposed on any person by a collector or the appellate or revisional authority unless such
person has been given a reasonable opportunity of being heard. 12. Refund.— Refund of tax where due shall be made in such manner as may be prescribed. 13. Exemptions.— Government may exempt any land or class of owners wholly or partially from payment of tax in a manner and to the extent as prescribed by the rules. 14. Maintenance of accounts.— Accounts regarding demand and recovery of tax
shall be maintained by the collector in such manner as may be prescribed. 15. Application of [28][West
Pakistan] Act XVII of 1967.— (1) Subject
to the other provisions of this Ordinance, the provisions of sections
13 and 14 of the [29][West Pakistan] Land Revenue Act, 1967 (XVII of
1967), shall apply to cases
of land tax and
agricultural income tax
under this Ordinance. 16. Appeal, review or
revision.—For the purposes of appeal, review or revision, an order passed under this Ordinance regarding land tax and agricultural income tax shall be deemed to be an order of a Revenue
Officer within the meanings of sections 161, 162, 163 and 164 of the West Pakistan
Land Revenue Act, 1967 (XVII of 1967). 17. Bar of Jurisdiction.— No civil court shall have jurisdiction in any manner relating to the assessment or collection of the agriculture
income tax leviable under this Ordinance and no order passed or
proceedings taken by any authority under this Ordinance shall be called in
question in any civil court. 18. Rules.—Government may frame rules to carry out the purposes of this Ordinance. 19. Deletion.—Section 5 of the [30][Khyber Pakhtunkhwa] Finance Act, 1999 ([31][Khyber Pakhtunkhwa] Act No. V of 1999), is hereby deleted.
[32][The First
Schedule (see section 3) Rates of Land Tax
The Second Schedule (See section 6) Rates of Agricultural Income Tax In the case of
every owner, the agriculture income tax shall be charged on the agriculture
income:
[1]Substituted. vide
Khyber Pakhtunkhwa Act No. IV of 2011 [2]Substituted. vide
Khyber Pakhtunkhwa Act No. IV of 2011 [3]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [4]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [5]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [6]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [7]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [8]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [9]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [10]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [11]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [12]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [13]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [14]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [15]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [16]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [17]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [18]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [19]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [20]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [21]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [22]Re-numbered vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [23]Added vide Khyber
Pakhtunkhwa Ordinance No. X of 2001 [24]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [25]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [26]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [27]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [28]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [29]Substituted vide
Khyber Pakhtunkhwa Ordinance No. X of 2001 [30]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [31]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [32]Substituted vide
Khyber Pakhtunkhwa Act No. XXVII of 2019. [33]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 |