THE THAL (INCREASE IN VALUE) (VALIDATION OF LEVY 
OF TAX) ORDINANCE, 1971 
(II of 1971) 
CONTENTS 
1. Short title and commencement 
2. Validation of levy, etc. of tax 
TEXT 
1
THE THAL (INCREASE IN VALUE) (VALIDATION OF LEVY OF TAX) 
ORDINANCE, 1971 
(II of 1971) 
[23rd February, 1971] 
An 
Ordinance 
to validate the levy, charging, collection and realization of the tax under the Punjab 
Thal (Increase in Value) Act, 1940. 
Preamble.– WHEREAS it is expedient to vali date the levy, charging, collection and 
realization of the tax under the Thal (Increase in Value) Tax Assessment Rules, 
1961, made under the Punjab Thal (Increase in Value) Act, 1940, in the manner 
hereinafter appearing; 
 NOW, THEREFORE , in pursuance of th e Martial Law Proclamation of 25th 
March, 1969, read with the Provisional Constitution Order, and in exercise of all 
powers enabling him in that behalf, the Governor of the Punjab is pleased to make 
and promulgate the following Ordinance:– 
1. Short title and commencement.– (1) This Ordinance may be called the Thal 
(Increase in Value) (Validation of Levy of Tax) Ordinance, 1971. 
 (2) It shall come into force at once. 
2. Validation of levy, etc. of tax.– Notwithstanding anything contained in rule 3 
of the Tha l (Increase in Value) Tax Assessment Rules, 1961, before its substitution 
under notification No. 4907 -69/3962-CI, dated the 30th July, 1969, issued by the 
Government of West Pakistan, Colonies Department, or any judgment, decree or 
order of any court or ot her authority, any tax levied, charged, collected or realized in 
accordance with rule 3 before its said substitution shall be deemed to have been 
validly levied, charged, collected or realized, as the case may be, under the rule so 
substituted read with no tification No. 4907 -69/3965-CI, dated the 30th July, 1969, 
issued by the Board of Revenue, West Pakistan, and where any such tax has not 
been paid or realized before the coming into force of this Ordinance, the same shall 
be recoverable in accordance therewith. 
                                                 
1This Ordinance was promulgated by the Governor of Punjab on 22nd February, 1971; published in the Punjab Gazette 
(Extraordinary), dated 23rd February, 1971, pages 177 -178; saved by Article 281 of the Interim Constitution of the Islamic 
Republic of Pakistan (1972); and validated by the Validation of Laws Act, 1975 (LXIII of 1975),pages 177-178.