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  "title": "PUNJAB THAL (INCREASE IN VALUE) ORDINANCE, 1978",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/XGkGNVdjU2I-",
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  "text": "THE PUNJAB THAL (INCREASE IN VALUE) ORDINANCE, \r\n1978 \r\n(X of 1978) \r\nCONTENTS \r\n1. Short title and commencement \r\n2. Definitions \r\n3. Imposition of Tax \r\n4. Persons by whom tax is to be paid \r\n5. Preparation of the statement of demand \r\n6. Recovery of arrears \r\n7. Instalments \r\n8. Exemptions \r\n9. Power to withhold irrigation \r\n10. Rule making power \r\n11. Validation \r\n12. Repeal of Punjab Act VI of 1940 and continuance of action taken \r\nthereunder \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB THAL (INCREASE IN VALUE) ORDINANCE, 1978 \r\n(X of 1978) \r\n[29th April, 1978] \r\nAn \r\nOrdinance \r\n to provide for the levy of a tax on lands the value of which has been enhanced due \r\nto irrigation from the Thal Canal. \r\nPreamble.– WHEREAS it is expedien t to provide for the levy of a tax on lands, \r\nwhich have already risen or are likely to rise in value as a result of the introduction of \r\nirrigation in the Thal area; \r\n AND WHEREAS the Governor of the Punjab is satisfied that circumstances \r\nexist which render immediate legislation necessary; \r\n NOW, THEREFORE, in pursuance of the Proclamation of the fifth day of July, \r\n1977, read with the Laws (Continuance in Force) Order (CMLA Order No.1 of 1977), \r\nthe Governor of the Punjab is pleased to make and promulgate the f ollowing \r\nOrdinance:– \r\n1. Short title and commencement. – (1) This Ordinance may be called the \r\nPunjab Thal (Increase in Value) Ordinance, 1978. \r\n (2) It shall come into force at once. \r\n2. Definitions.– In this Ordinance, unless there is anything repugnant in th e \r\nsubject or context:– \r\n(a) “Collector” means Collector of a District and includes a Deputy \r\nCommissioner and any officer specially appointed by the Government \r\nto perform the functions of a Collector under this Ordinance; \r\n(b) “Government” means the Government of the Punjab; \r\n(c) “Prescribed” means prescribed by rules; \r\n(d) “Tax” means the tax imposed by this Ordinance; and  \r\n(e) “Thal Canal” means and includes all canals, Channels, reservoirs \r\nconstructed, maintained or controlled by Government for the supply or \r\nstorage of water from the Head Works, near Kala-Bagh on the Indus. \r\n3. Imposition of Tax. – (1) Except as hereinafter provided, a tax shall be levied \r\non all such lands as may from time to time be notified by the Board of Revenue as \r\nculturable commanded area and to which irrigation facilities have actually been \r\nextended. \r\n (2) The tax shall be levied at such rate or rates not exceeding sixty rupees \r\non each acre, as may be specified by the Board of Revenue. \r\n                                                 \r\n1This Ordinance was promulgated by the Governor of the Punjab on 25th April, 1978; and was published in the Punjab Gazette \r\n(Extraordinary), dated 29th April, 1978, pages 389-392. \r\n \r\n4. Persons by whom tax is to be paid. – (1) Except as pr ovided hereunder the \r\ntax shall be paid by the owners of the land. \r\n (2) When the land is mortgaged with possession, the tax shall be paid by \r\nthe mortgagee but the tax so paid shall not be a charge on the mortgage money. \r\n (3) When the land is held by an occu pancy tenant, or when there are \r\nsuperior and inferior owners of the same land , the tax shall be paid by the owners or \r\nthe occupancy tenant in such shares as may be proportionate to the value of their \r\nrespective interest in the land. \r\n5. Preparation of the statement of demand.– (1) After such enquiry, if any, as \r\nmay be prescribed with regard to the classification of land or the proper distribution \r\nof the tax, the Collector shall prepare a statement of demand, containing full \r\nparticulars of the amount which each person having rights in the land is liable to pay. \r\n (2) In distributing the tax between different owners or between owners and \r\noccupancy tenants of the same land, due regard shall be had to the prevailing local \r\npractice in respect of the division of pro duce or capital value between such persons \r\nin 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. Recovery of arrears .– (1) After the expiry of such period as may be \r\nprescribed for the receipt of objections a statement of account shall be prepared in \r\nrespect of each person from whom the tax is due and shall be served upon him in \r\nsuch manner as may be prescribed. \r\n (2) A statement of account certified by an officer exerci sing the powers of \r\nRevenue Officer under the Punjab Land Revenue Act, 1967, shall be conclusive \r\nproof of the existence of an arrear of the tax, of its amount and of the person who is \r\nthe defaulter, and any such arrear shall be recoverable as if it were an arrear of land \r\nrevenue in the manner provided by or under the said Act. \r\n7. Installments.– (1) The tax shall be payable on demand, but the Board of \r\nRevenue may permit the payment of the tax by instalments, payable in such \r\nproportions and at such times as may be prescribed. \r\n (2) When the tax is payable by instalments, interest on delayed payments \r\nmay be levied at such rates as may be prescribed and such interest shall be deemed \r\nto be part of the tax. \r\n (3) When once the tax on any land has fallen due, any unpa id 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 all alienations or transfers other than by inheritance \r\nthe tax shall be payable before such transfer or alienation takes effect. \r\n8. Exemptions.– Nothing in this Ordinance applies to any land which is included \r\nin a village site on the date, when the Ordinance came into force and the Board of \r\nRevenue may by notification exempt any particular site or class of sites from t he \r\noperation of this Ordinance on grounds relating either to the character of the soil, the \r\nsize of the holdings or the purposes for which it is being used. \r\n \r\n9. Power to withhold irrigation.– The Government may withhold irrigation from \r\nany land on which the  full amount of the tax has not been duly paid, in which case it \r\nmay remit the tax in whole or in part and may refund any sums received unless, in \r\nthe opinion of Government, the land is so situated that the value has risen in \r\nconsequence of the proposal to  introduce irrigation into that area, inspite of the fact \r\nthat irrigation is to be withheld. \r\n10. Rule making power.– Government may make rules to carry out all or any of \r\nthe purposes of this Ordinance including rules to modify the procedure for \r\nassessment, collection and enforcement of payment under the Punjab Land \r\nRevenue Act, 1967, for the purpose of adapting it to the requirement of this \r\nOrdinance and for gradation of tax with reference to the character of the soil or the \r\nsize of the holding. \r\n11. Validation.– Notwithstanding any judgement, decree or order of any Court \r\nincluding the High Court, everything done, all actions taken, notifications issued, rules \r\nframed, orders or appointments made, taxes imposed, levied or collected under or in \r\npursuance or any of the provisions of the Thal (Increase in Value) Act, 1940 (Act No.VI of \r\n1940) shall be continued and be deemed to have been validly done, taken, issued, \r\nframed or made, imposed, levied or collected under this Ordinance. \r\n12. Repeal of Punjab Act VI of 19 40 and continuance of action taken \r\nthereunder.– (1) The Punjab Thal (Increase in Value) Act, 1940 (Act No. VI of 1940) \r\nis hereby repealed. \r\n (2) Notwithstanding the repeal of the Punjab Thal (Increase in Value) Tax \r\nAct, 1940, all rules, regulations and orde rs made, notifications issued, tax imposed \r\nand recovered, action taken, proceedings initiated, officer appointed, person \r\nauthorised, jurisdiction and power conferred under the provisions of the said Act, \r\nshall, so far as they are consistent with the provis ions of this Ordinance, continue in \r\nforce and be deemed to have been made, imposed, levied, taken, initiated, \r\nappointed, authorised or conferred under this Ordinance.",
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