N.-W.F.P. Land Tax and Agriculture Income Tax Ordinance 2000

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NORTH-WEST FRONTIER PROVINCE LAND TAX AND AGRICULTURE INCOME TAX ORDINANCE, 2000

ORDINANCE IV OF 2000

An Ordinance to provide for levying of Land Tax and Agricultural Income-tax in the North-West Frontier Province

[Gazette of N.-W.F.P., Extraordinary, 27th July, 2000]

No. Legis.1(5)/93/4227, dated 27-7-2000.---The following Ordinance by the Governor of the North-West Frontier Province is hereby published for general information:---

Whereas it is expedient to provide for levying Land Tax and Agricultural Income-tax in the North-West Frontier Province.

And whereas the Provincial Assembly of the North-West Frontier Province stands suspended in pursuance of the Proclamation of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999.

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 aforesaid Proclamation and the Provisional Constitution Order No. 1 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 North-West Frontier Province is pleased to make and promulgate the following Ordinance:

THE FIRST SCHEDULE

(See section 3)

RATES OF LAND TAX

|--------|--------------------------------------------------------|---------------| | S. No. | Kind/Area of Land | Per acre rate | | 1 | 2 | 3 | | 1.Slab of total cultivated land, computed as Irrigated land by treating one irrigated Acre as equal to two unirrigated acres, excluding orchards; ||| | | (i) Note exceeding 5 acre. | Rs.50 | | | (ii) Exceeding 5 acres but not exceeding 12-1/2 acres. | Rs.72 | | | (iii) Exceeding 12-1/2 acres | Rs.100 | | 2. | Orchard. | Rs.300 |

THE SECOND SCHEDULE

(See section 6)

RATES OF AGRICULTURAL INCOME-TAX

PART I

A. In the case of every owner, the agricultural income-tax shall be charged on the agricultural income:

|--------------------------------------------------------------------------------------------|-----------------------------------------------------------| | (1) Where the net agricultural income does not exceed Rs.1,00,000. | 5 % of the taxable income. | | (2) Where the net agricultural income exceeds Rs.1,00,000 but does not exceed Rs.2,00,000 | Rs. 1,000 plus 7-1/2% of the amount exceeding Rs.1,00,000 | | (3) Where the net agricultural income exceeds Rs.2,00.000 but does not exceed Rs.3,00,0000 | Rs.8.500 plus 10% of the amount exceeding Rs.2.00,000. | | (4) Where the net agricultural income exceeds Rs.3,00,000 | Rs.18,500 plus 15% of the amount exceeding Rs.3,00,000 |

Provided that;

(a) no tax shall be payable on the first eighty thousand rupees of the aforementioned income; and

(b) the agriculture income liable to tax 'will be net of costs as prescribed in rules.

CHAPTER-I

PRELIMINARY

1. Short title, extent and commencement.---(1) This Ordinance may be called the North-West Frontier Province Land Tax and Agricultural Income Tax Ordinance, 2000.

(2) It extends to the whole of the North-West Frontier Province.

(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 North-West Frontier Province and is used for agricultural purposes;

(b) any income derived from such land by----

(i) agriculture; or

(ii) the performance 6y a cultivator or receiver of 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 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 North-West Frontier Province 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 proceedings 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 North-West Frontier Province Board of Revenue Act, 1957;

(h) "Collector" means Collector of a district appointed under the North-West Frontier Province Land Revenue Act, 1967 and includes an Assistant Commissioner of a Sub-Division;

(i) "Cooperative society" means a Co-operative Society registered under the Cooperative Societies Act, 1925 or under any other law for the time being in force in Pakistan for the registration of cooperative societies;

(j) "Cultivable land" means the net area sown which was actually cropped during a tax year regardless of the number of crops raised and includes area under matured orchards for the same year;

(k) "Government" means the North-West Frontier Province;

(l) "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;

(m) "owner" includes a mortgagee in possession, or tenant or lessee 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, everyone 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 shareholder of a joint stock company or member of a cooperative 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 shareholder 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 in land tax in respect of cultivable land of an owner at the rates specified in the First Schedule to this Ordinance.

4. Liability to pay land tax.---The tax shall be payable by the owner of land in respect of cultivable land in such manner as may be prescribed.

5. Assessment and collection of land tax.--The land tax shall be assessed and collect 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 subsection 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.---The agricultural income tax shall be payable by the owner of land in such manner as may be prescribed.

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 cultivable land or furnished inaccurate particulars of such cultivable 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 his Ordinance, the collector or the appellate or revisional authority is satisfied that any person has, either in the 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 or 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. Exemption.---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 N.-W.F.P. Act XVII of 1967.---(1) Subject to the other provisions of this Ordinance, the provisions of sections 13 and 14 of the North-West Frontier Province 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 North-West Frontier Province Finance Act, 1999 (N.-W.F.P. Act No. V of 1999), is hereby deleted.

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