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  "title": "PUNJAB TAUNSA BARRAGE BETTERMENT TAX ORDINANCE, 1971",
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  "text": "THE PUNJAB TAUNSA BARRAGE BETTERMENT TAX \r\nORDINANCE, 1971 \r\n(VIII of 1971) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Definitions \r\n3. Imposition of tax \r\n4. Tax by whom to be paid \r\n5. Preparation of the statement of demand \r\n6. Objections \r\n7. Appeal \r\n8. Recovery of arrears \r\n9. Payment of tax \r\n10. Exemptions \r\n11. Powers to withhold irrigation \r\n12. Bar to jurisdiction of Civil Courts \r\n13. Immunity from proceedings \r\n14. Power to make rules \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB TAUNSA BARRAGE BETTERMENT TAX ORDINANCE, \r\n1971 \r\n(VIII of 1971) \r\n[4th May, 1971] \r\nAn \r\nOrdinance \r\nto provide for the levy of betterment tax on lands irrigated by the Taunsa Barrage \r\nCanals. \r\nPreamble.– WHEREAS it is expedient to provide for the levy of betterment tax on \r\nlands irrigated by the Taunsa Barrage Canals. \r\n NOW, THEREFORE,  in pursuance of the Martial Law Proclamation of 25th \r\nMarch, 1969, read with the Provisional Constitution Ord er and in exercise of all \r\npowers enabling him in that behalf, the Governor of the Punjab is pleased to make \r\nand promulgate the following Ordinance:– \r\n1. Short title, extent and commencement .– (1) This Ordinance may be called \r\nthe Punjab Taunsa Barrage Betterment Tax Ordinance, 1971. \r\n (2) It extends to the areas irrigated by the Taunsa Barrage Canals. \r\n (3) It shall come into force on such date as Government may, by \r\nnotification in the official Gazette, appoint. \r\n2. Definitions.– In this Ordinance, unless the co ntext otherwise requires, the \r\nfollowing expressions shall have the meanings hereby respectively assigned to \r\nthem, that is to say– \r\n(a) “Collector” means the chief officer  in charge of the revenue \r\nadministration of a District, and includes any other officer specially \r\nempowered by Government to perform the functions of the  Collector \r\nunder this Ordinance; \r\n(b) “Government” means the Government of the Punjab; \r\n(c) “land” means land which is not owned by or vested in Government; \r\n(d) “prescribed” means prescribed by rules made under this Ordinance; \r\n(e) “tax” means the betterment tax imposed under this Ordinance; and \r\n(f) “Taunsa Barrage Canals” include all canals, channels and reservoirs \r\nfor the supply or storage of water from the headworks on the river \r\nIndus at Taunsa, known as the Taunsa Barrage. \r\n                                                 \r\n1This Ordinance was promulgated by the Governor of Punjab on 30th April, 1971; published in the Punjab Gazette \r\n(Extraordinary), dated 4th May, 1971, pages 513-517; saved by Article 281 of the Interim Constitution of the Islamic Republic of \r\nPakistan (1972); and, validated by the Validation of  Laws Act, 1975 (LXIII of 1975); and published in the Gazette of Pakistan \r\n(Extraordinary), Part I, dated 29.7.1975, pages 177-178. \r\n \r\n3. Imposition of tax .– (1) Except as hereinafter provided, a tax shall be levied \r\non all such lands as are receiving irrigation from the Taunsa Barrage Canals, or are \r\nincluded in the culturable commanded area of such canals, and for which canal \r\nirrigation is provided. \r\n (2) The tax shall be levied at the rate of– \r\n(i) rupees sixty per acre in the case of lands which were receiving \r\nirrigation water from inundation canals prior to the construction \r\nof the Taunsa Barrage Canals; and \r\n(ii) rupees one hundred and twenty per acre in the case of other \r\nlands. \r\n4. Tax by whom to be paid.– (1) Except as provided hereunder, the tax shall be \r\npaid by the owner of the land. \r\n (2) When the land is mortgaged with possession, the tax shall be paid by  \r\nthe mortgagee and the tax so paid shall be deemed to be part of the mortgage \r\nmoney but shall carry no interest. \r\n (3) When the land is held by an occupancy tenant, the tax shall be paid by \r\nthe owner and the occupancy tenant in such shares as may be proport ionate to the \r\nvalue of their respective interests in the land. \r\n5. Preparation of the statement of demand.– (1) The Collector shall prepare a \r\nstatement of demand, containing full particulars of the amount which each person \r\nhaving rights in the land is liable to pay. \r\n (2) In distributing the tax between different owners and occupancy tenants \r\nof the land, due regard shall be had to the prevailing local practice in respect of the \r\ndivision of produce or capital value between such persons in respect of that land. \r\n (3) The statement of demand prepared under sub -section (1) shall be \r\npublished in such manner as may be prescribed. \r\n6. Objections.– Any person feeling aggrieved by a statement of demand \r\npublished under sub-section (3) of section 5 may, within thirty days from the date of \r\npublication thereof, prefer objections to the Collector, who may, after hearing the \r\nobjections and making such enquiry as is considered necessary, reject the \r\nobjections, or accept them and cancel or modify the statement of demand. \r\n7. Appeal.– (1) Any person feeling aggrieved by an order passed by the \r\nCollector under section 6 may, within sixty days from the date of such order, prefer \r\nan appeal to the Commissioner, who shall, after hearing the appellant, pass such \r\norder as he deems fit. \r\n (2) The order made by the Commissioner under this section shall be final. \r\n8. Recovery of arrears .– (1) After the disposal of objections, if any, preferred \r\nunder section 6, or the disposal of an appeal, if any, preferred under section 7, or if \r\nno objections ar e filed, after the expiry of the period specified in section 6 for the \r\npreferring of objections, a statement of accounts shall be prepared in respect of each \r\nperson from whom the tax is due and shall be served upon him in such manner as \r\nmay be prescribed. \r\n \r\n (2) A statement of accounts, certified by an officer exercising the powers of \r\na revenue officer under the West Pakistan\r\n2\r\n Land Revenue Act, 1967, shall be \r\nconclusive proof of the existence of an arrear of the tax, of its amount and of the \r\nperson who is liable to pay the same. \r\n (3) An arrear of the tax shall be recoverable as if it were an arrear of land \r\nrevenue. \r\n9. Payment of tax .– (1) The tax shall be payabl e in twenty equal annual \r\ninstalments. \r\n (2) Interest on delayed payment of these instal ments of the t ax shall be \r\nlevied at the rate of six per centum per annum and such interest shall be deemed to \r\nbe part of the tax. \r\n (3) A rebate of ten per centum of the total amount due shall be allowed if \r\nthe amount of tax is paid up in a lump sum within one year of th e service of \r\nstatement of accounts on the person from whom the tax is due. \r\n (4) When once the tax on any land has fallen due, any unpaid portion of \r\nthe tax shall be recoverable from the successor -in-interest of the person from whom \r\nthe tax was due: \r\n Provided that in case of an alienation or transfer of land, otherwise than by \r\ninheritance, the tax shall be payable before such alienation or transfer takes effect. \r\n10. Exemptions.– (1) No provision of this Ordinance shall apply to any land \r\nwhich, on the date on  which this Ordinance comes into force, is included in a village \r\nsite. \r\n (2) Government may, by notification in the official Gazette, exempt from \r\nthe operation of this Ordinance any land or class of lands, which is unfit for \r\ncultivation. \r\n11. Powers to withh old irrigation .– Government may, without notice, withhold \r\nirrigation from any land for which the full amount of the tax has not been duly paid, in \r\nwhich case Government may remit the tax in whole or in part and may refund any \r\nsums received towards payment of the tax unless, in the opinion of Government, the \r\nvalue of the land has risen in consequence of the proposal to introduce irrigation in \r\nthat area, inspite of the fact that irrigation from such land is to be withheld. \r\n12. Bar to jurisdiction of Civil Cou rts.– No Civil Court shall have jurisdiction in \r\nrespect of any matter which Government, the Commissioner or the Collector is \r\nempowered by or under this Ordinance to dispose of, nor shall it take cognizance of \r\nthe manner in which Government, the Commissione r or the Collector exercise any \r\npowers vested in them by or under this Ordinance. \r\n13. Immunity from proceedings.– (1) No claim shall lie against Government for \r\ncompensation or for the refund of tax on account of loss occasioned by the failure or \r\nstoppage of water in the Taunsa Barrage Canals or by any cause beyond the control \r\nof Government. \r\n                                                 \r\n2Now “Punjab”, see the Punjab Laws (Adap tation) Order, 1974 (Pb A.O. 1 of 1974); and published in the Punjab Gazette \r\n(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. \r\n14.8.1973). \r\n \r\n (2) No suit, prosecution or other legal proceeding shall lie against any \r\nperson in respect of anything done or intended to be done in good faith under this \r\nOrdinance or the rules made thereunder. \r\n14. Power to make rules .– Government may make rules, not inconsistent with \r\nthis Ordinance, for the purpose of giving effect to this Ordinance, and such rules \r\nmay, among other matters, specify the factors to be considered in dete rmining \r\nwhether any land is fit for cultivation.",
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