PUNJAB TAUNSA BARRAGE BETTERMENT TAX ORDINANCE, 1971

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THE PUNJAB TAUNSA BARRAGE BETTERMENT TAX 
ORDINANCE, 1971 
(VIII of 1971) 
CONTENTS 
1. Short title, extent and commencement 
2. Definitions 
3. Imposition of tax 
4. Tax by whom to be paid 
5. Preparation of the statement of demand 
6. Objections 
7. Appeal 
8. Recovery of arrears 
9. Payment of tax 
10. Exemptions 
11. Powers to withhold irrigation 
12. Bar to jurisdiction of Civil Courts 
13. Immunity from proceedings 
14. Power to make rules 
 
TEXT 
1
THE PUNJAB TAUNSA BARRAGE BETTERMENT TAX ORDINANCE, 
1971 
(VIII of 1971) 
[4th May, 1971] 
An 
Ordinance 
to provide for the levy of betterment tax on lands irrigated by the Taunsa Barrage 
Canals. 
Preamble.– WHEREAS it is expedient to provide for the levy of betterment tax on 
lands irrigated by the Taunsa Barrage Canals. 
 NOW, THEREFORE,  in pursuance of the Martial Law Proclamation of 25th 
March, 1969, read with the Provisional Constitution Ord er 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, extent and commencement .– (1) This Ordinance may be called 
the Punjab Taunsa Barrage Betterment Tax Ordinance, 1971. 
 (2) It extends to the areas irrigated by the Taunsa Barrage Canals. 
 (3) It shall come into force on such date as Government may, by 
notification in the official Gazette, appoint. 
2. Definitions.– In this Ordinance, unless the co ntext otherwise requires, the 
following expressions shall have the meanings hereby respectively assigned to 
them, that is to say– 
(a) “Collector” means the chief officer  in charge of the revenue 
administration of a District, and includes any other officer specially 
empowered by Government to perform the functions of the  Collector 
under this Ordinance; 
(b) “Government” means the Government of the Punjab; 
(c) “land” means land which is not owned by or vested in Government; 
(d) “prescribed” means prescribed by rules made under this Ordinance; 
(e) “tax” means the betterment tax imposed under this Ordinance; and 
(f) “Taunsa Barrage Canals” include all canals, channels and reservoirs 
for the supply or storage of water from the headworks on the river 
Indus at Taunsa, known as the Taunsa Barrage. 
                                                 
1This Ordinance was promulgated by the Governor of Punjab on 30th April, 1971; published in the Punjab Gazette 
(Extraordinary), dated 4th May, 1971, pages 513-517; 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); and published in the Gazette of Pakistan 
(Extraordinary), Part I, dated 29.7.1975, pages 177-178. 
 
3. Imposition of tax .– (1) Except as hereinafter provided, a tax shall be levied 
on all such lands as are receiving irrigation from the Taunsa Barrage Canals, or are 
included in the culturable commanded area of such canals, and for which canal 
irrigation is provided. 
 (2) The tax shall be levied at the rate of– 
(i) rupees sixty per acre in the case of lands which were receiving 
irrigation water from inundation canals prior to the construction 
of the Taunsa Barrage Canals; and 
(ii) rupees one hundred and twenty per acre in the case of other 
lands. 
4. Tax by whom to be paid.– (1) Except as provided hereunder, the tax shall be 
paid by the owner of the land. 
 (2) When the land is mortgaged with possession, the tax shall be paid by  
the mortgagee and the tax so paid shall be deemed to be part of the mortgage 
money but shall carry no interest. 
 (3) When the land is held by an occupancy tenant, the tax shall be paid by 
the owner and the occupancy tenant in such shares as may be proport ionate to the 
value of their respective interests in the land. 
5. Preparation of the statement of demand.– (1) The Collector shall prepare a 
statement of demand, containing full particulars of the amount which each person 
having rights in the land is liable to pay. 
 (2) In distributing the tax between different owners and occupancy tenants 
of the land, due regard shall be had to the prevailing local practice in respect of the 
division of produce or capital value between such persons in respect of that land. 
 (3) The statement of demand prepared under sub -section (1) shall be 
published in such manner as may be prescribed. 
6. Objections.– Any person feeling aggrieved by a statement of demand 
published under sub-section (3) of section 5 may, within thirty days from the date of 
publication thereof, prefer objections to the Collector, who may, after hearing the 
objections and making such enquiry as is considered necessary, reject the 
objections, or accept them and cancel or modify the statement of demand. 
7. Appeal.– (1) Any person feeling aggrieved by an order passed by the 
Collector under section 6 may, within sixty days from the date of such order, prefer 
an appeal to the Commissioner, who shall, after hearing the appellant, pass such 
order as he deems fit. 
 (2) The order made by the Commissioner under this section shall be final. 
8. Recovery of arrears .– (1) After the disposal of objections, if any, preferred 
under section 6, or the disposal of an appeal, if any, preferred under section 7, or if 
no objections ar e filed, after the expiry of the period specified in section 6 for the 
preferring of objections, a statement of accounts shall be prepared in respect of each 
person from whom the tax is due and shall be served upon him in such manner as 
may be prescribed. 
 
 (2) A statement of accounts, certified by an officer exercising the powers of 
a revenue officer under the West Pakistan
2
 Land Revenue Act, 1967, shall be 
conclusive proof of the existence of an arrear of the tax, of its amount and of the 
person who is liable to pay the same. 
 (3) An arrear of the tax shall be recoverable as if it were an arrear of land 
revenue. 
9. Payment of tax .– (1) The tax shall be payabl e in twenty equal annual 
instalments. 
 (2) Interest on delayed payment of these instal ments of the t ax shall be 
levied at the rate of six per centum per annum and such interest shall be deemed to 
be part of the tax. 
 (3) A rebate of ten per centum of the total amount due shall be allowed if 
the amount of tax is paid up in a lump sum within one year of th e service of 
statement of accounts on the person from whom the tax is due. 
 (4) When once the tax on any land has fallen due, any unpaid portion of 
the tax shall be recoverable from the successor -in-interest of the person from whom 
the tax was due: 
 Provided that in case of an alienation or transfer of land, otherwise than by 
inheritance, the tax shall be payable before such alienation or transfer takes effect. 
10. Exemptions.– (1) No provision of this Ordinance shall apply to any land 
which, on the date on  which this Ordinance comes into force, is included in a village 
site. 
 (2) Government may, by notification in the official Gazette, exempt from 
the operation of this Ordinance any land or class of lands, which is unfit for 
cultivation. 
11. Powers to withh old irrigation .– Government may, without notice, withhold 
irrigation from any land for which the full amount of the tax has not been duly paid, in 
which case Government may remit the tax in whole or in part and may refund any 
sums received towards payment of the tax unless, in the opinion of Government, the 
value of the land has risen in consequence of the proposal to introduce irrigation in 
that area, inspite of the fact that irrigation from such land is to be withheld. 
12. Bar to jurisdiction of Civil Cou rts.– No Civil Court shall have jurisdiction in 
respect of any matter which Government, the Commissioner or the Collector is 
empowered by or under this Ordinance to dispose of, nor shall it take cognizance of 
the manner in which Government, the Commissione r or the Collector exercise any 
powers vested in them by or under this Ordinance. 
13. Immunity from proceedings.– (1) No claim shall lie against Government for 
compensation or for the refund of tax on account of loss occasioned by the failure or 
stoppage of water in the Taunsa Barrage Canals or by any cause beyond the control 
of Government. 
                                                 
2Now “Punjab”, see the Punjab Laws (Adap tation) Order, 1974 (Pb A.O. 1 of 1974); and published in the Punjab Gazette 
(Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see Article 2 and Schedule, Part III, at entry No.90 (w.e.f. 
14.8.1973). 
 
 (2) No suit, prosecution or other legal proceeding shall lie against any 
person in respect of anything done or intended to be done in good faith under this 
Ordinance or the rules made thereunder. 
14. Power to make rules .– Government may make rules, not inconsistent with 
this Ordinance, for the purpose of giving effect to this Ordinance, and such rules 
may, among other matters, specify the factors to be considered in dete rmining 
whether any land is fit for cultivation.