N.-W.F.P. Land Tax and Agricultural Income Tax (Amendment) Ordinance 2001

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NORTH-WEST FRONTIER PROVINCE LAND TAX AND AGRICULTURAL INCOME TAX (AMENDMENT) ORDINANCE, 2001

ORDINANCE NO. X OF 2001

An Ordinance to amend the North-West Frontier Province Land Tax and Agricultural Income Tax Ordinance, 2000

[Gazette of N.-W.F.P., Extraordinary, 3rd July, 2001]

**No. Legis.1(5)93-3417, dated 3-7-2001.---**The following Ordinance by the Governor of the North-West Frontier Province is hereby published for general information:---

Whereas it is expedient to amend the North-West Frontier Province Land Tax and Agricultural Income Tax Ordinance, 2000 (N.W.F.P. Ordinance No. IV of 2000), for the purposes hereinafter appearing;

And whereas the Governor of the North-West Frontier Province is satisfied that circumstances exist which render it necessary to take immediate action;

Now, therefore, in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, as amended up to date, and the Provisional Constitution Order No.1 of 1999 read with Article 4 of the Provisional Constitution (Amendment) Ordinance No.9 of 1999, and in exercise of all powers enabling him in that behalf, the Governor of the North-West Frontier Province is pleased to make and promulgate the following Ordinance:

NORTH‑WEST FRONTIER PROVINCE LAND TAX AND AGRICULTURAL INCOME TAX (AMENDMENT) ORDINANCE, 2001

An Ordinance to amend the North‑West Frontier Province Land Tax and Agricultural Income Tax Ordinance, 2000

[Gazette of N.‑W.F.P., Extraordinary, 3rd July, 2001]

**No. Legis.1(5)93‑3417, dated 3‑7‑2001.‑‑‑**The following Ordinance by the Governor of the North‑West Frontier Province is hereby published for general information:‑‑‑

1. Short title and commencement. ‑‑‑(1) This Ordinance may be called the North‑West Frontier Province Land Tax and Agricultural Income Tax (Amendment) Ordinance, 2001.

(2) 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. Amendment of section 2 of N.‑W.F.P. Ordinance No. IV of 2000.‑‑‑**In the North‑West Frontier Province Land Tax and Agricultural Income Tax Ordinance, 2000 (N.W.F.P. Ordinance No. IV of 2000), hereinafter referred to as the said Ordinance, in section 2,‑‑‑

(i) in clauses (b), (g) and (h), for the words "North‑West Frontier Province", wherever occurring, the words "West Pakistan" shall be substituted;

(ii) for clause (j) the following shall be substituted, namely:

"(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,"; and

(iii) for clause (m) the following shall be substituted, namely:

"(m) 'owner' includes a mortgagee or lessee in possession of Government as well as private lands and also the tenants of Government Land;"

**3. Amendment of section 3 of N.‑W.F.P. Ordinance No. IV of 2000.‑‑‑**In the said Ordinance, in section 3, for the word "cultivable", wherever occurring, the word "cultivated" shall be substituted.

**4. Amendment of section 4 of N.W.F.P. Ordinance No. IV of 2000.‑‑‑**In the said Ordinance, in section 4, for the word "cultivable", the word "cultivated" shall be substituted.

**5. Amendment of section 7 of N.W.F.P. Ordinance No. IV of 2000.‑‑‑**In the said Ordinance, the existing section 7 shall be renumbered as subsection (1) of that section, and after subsection (1), as so renumbered, the following new subsection (2) shall be added, namely:

"(2) If such tenant of cultivated lands which are on crop sharing basis and where there exists a dispute between the landowner and the tenant or it is reported that the tenant has not paid the landowner share, the collection of agricultural income tax/land tax under this Ordinance shall be recoverable from the tenant."

6. Amendment of section 9 of N.‑W.F.P. Ordinance No. IV of 2000.‑‑‑In the said Ordinance, in section 9, for the word "cultivable", occurring for the first and second time, the word "cultivated" shall be substituted.

**7. Amendment of section 10 of N.W.F.P. Ordinance No. IV of 2000.‑‑‑**In the said Ordinance, in section 10, for the word "his", occurring between the word "under" and the word "Ordinance", and for the word "or", occurring between the word "concealment" and the word "his", the word "this" and the word "of" shall respectively be substituted.

**8. Amendment of section 15 of N.‑W.F.P. Ordinance No. IV of 2000.‑‑‑**In the said Ordinance, in section 15, for "N.‑W.F.P." or "North West Frontier Province", wherever occurring, the words "West Pakistan" shall be substituted.

**9. Amendment of the Second Schedule to the N.‑W.F.P. Ordinance No. IV of 2000.‑‑‑**For the existing Second Schedule the following shall be substituted, namely:

"THE SECOND SCHEDULE

[See section 6]

RATES OF TAX ON TOTAL AGRICULTURAL TAXABLE INCOME

The rate of tax on total Agricultural taxable income shall be as under:

|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | (1)Where the total taxable income does not exceed Rs.1,00,000.00. (2) Where the total taxable income exceeds Rs.1,00,000.00 but does not exceed Rs.2,00,000.00. (3) Where the total taxable income exceeds Rs.2,00,000.00 but does not exceed Rs.3,00,000.00. (4) Where the total taxable income exceed Rs.3,00,000.00. | 5% of the total income Rs.5,000.00 plus 7‑1/2% of the amount exceeding Rs.1,00,000.00 Rs.12,500.00 plus 10% of the amount exceeding Rs.2,00,000.00. Rs.22,500.00 plus 15% of the amount exceeding Rs.3,00,000.00. |

Provided that no tax shall be payable on the first 80,000 rupees of the aforementioned income."

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