Updated: Sunday December 08, 2013/AlAhad
Safar 05, 1435/Ravivara
Agrahayana 17, 1935, at 08:43:34 PM
[1][1]The
(Pb Ord. X of 1978)
[
An
Ordinance to provide for the levy of a tax on lands the value of which has been
enhanced due to irrigation from the Thal canal
Preamble.— WHEREAS it is expedient to provide for the
levy of a tax on lands, which have already risen or are likely to rise in value
as a result of the introduction of irrigation in the Thal area;
AND
WHEREAS the Governor of the
NOW,
THEREFORE, in pursuance of the Proclamation of the fifth day of July, 1977,
read with the Laws (Continuance in Force) Order (CMLA’s Order No.1 of 1977),
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 Punjab
Thal (Increase in Value) Ordinance, 1978.
(2) It shall come into force at once.
2. Definitions.— In this Ordinance, unless there is anything
repugnant in the subject or context,---
(a) “Collector” means Collector of a District and
includes a Deputy Commissioner and any officer specially appointed by the
Government to perform the functions of a Collector under this Ordinance;
(b) “Government” means the Government of the
(c) “prescribed” means prescribed by rules;
(d) “tax” means the tax imposed by this Ordinance;
and
(e) “Thal canal” means and
includes all canals, channels, reservoirs constructed, maintained or controlled
by Government for the supply or storage of water from the headworks near Kala
Bagh on the Indus.
3. Imposition of Tax.— (1) Except as hereinafter provided, a tax
shall be levied on all such lands as may from time to time be notified by the
Board of Revenue as culturable commanded area and to which irrigation
facilities have actually been extended.
(2) The tax shall be levied at such rate or
rates not exceeding sixty rupees on each acre, as may be specified by the Board
of Revenue.
4. Persons by whom tax is to be paid.— (1) Except as provided hereunder the tax
shall be paid by the owners of the land.
(2) When the land is mortgaged with
possession, the tax shall be paid by the mortgagee but the tax so paid shall
not be a charge on the mortgage money.
(3) When the land is held by an occupancy
tenant, or when there are superior and inferior owners of the same land, the
tax shall be paid by the owners or the occupancy tenant in such shares as may
be proportionate to the value of their respective interest in the land.
5. Preparation of the statement of
demand.— (1) After such
enquiry, if any, as may be prescribed with regard to the classification of land
or the proper distribution of the tax, 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 or between owners and occupancy tenants of the same 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 punblished in such manner as may be prescribed.
6. Recovery of arrears.— (1) After the expiry of such period as may
be prescribed for the receipt of objections a statement of account 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 account certified by an
officer exercising the powers of Revenue Officer under the Punjab 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 the defaulter, and any such arrear shall
be recoverable as if it were an arrear of land revenue in the manner provided
by or under the said Act.
7. Instalments.— (1) The tax shall be payable on demand, but
the Board of Revenue may permit the payment of the tax by instalments, payable
in such proportions and at such times as may be prescribed.
(2) When the tax is payable by instalments,
interest on delayed payments may be levied at such rates as may be prescribed
and such interest shall be deemed to be part of the tax.
(3) 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 all alienations or transfers other than by inheritance the tax
shall be payable before such transfer or alienation takes effect.
8. Exemptions.— Nothing in this Ordinance applies to any
land which is included in a village site on the date, when the Ordinance came
into force and the Board of Revenue may by notification exempt any particular
site or class of sites from the operation of this Ordinance on grounds relating
either to the character of the soil, the size of the holdings or the purposes
for which it is being used.
9. Power to withhold irrigation.— The Government may withhold irrigation from
any land on which the full amount of the tax has not been duly paid, in which
case it may remit the tax in whole or in part and may refund any sums received
unless, in the opinion of Government, the land is so situated that the value
has risen in consequence of the proposal to introduce irrigation into that
area, inspite of the fact that irrigation is to be withheld.
10. Rule making power.— Government may make rules to carry out all
or any of the purposes of this ordinance including rules to modify the
procedure for assessment, collection and enforcement of payment under the
Punjab Land Revenue Act, 1967, for the purpose of adapting it to the
requirement of this Ordinance and for gradation of tax with reference to the
character of the soil or the size of the holding.
11. Validation.— Notwithstanding any
judgement, decree or order of any court including the High Court, everything
done, all actions taken, notifications issued, rules framed, orders or
appointments made, taxes imposed, levied or collected under or in pursuance or
any of the provisions of the Thal (Increase in Value) Act, 1940 (Act No.VI of
1940) shall be continued and be deemed to have been validly done, taken,
issued, framed or made, imposed, levied or collected under this Ordinance.
12. Repeal of Punjab Act VI of 1940, and
continuance of action taken thereunder.— (1) The
(2) Notwithstanding
the repeal of the Punjab Thal (Increase in Value) Tax Act, 1940, all rules,
regulations and orders made, notifications issued, tax imposed and recovered,
action taken, proceedings initiated, officer appointed, person authorised,
jurisdiction and power conferred under the provisions of the said Act, shall,
so far as they are consistent with the provisions of this Ordinance, continue
in force and be deemed to have been made, imposed, levied, taken, initiated,
appointed, authorised or conferred under this ordinance.
[1][1]This Ordinance was
promulgated by the Governor of the
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