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Punjab Agricultural Income Tax (Amendment) Ordinance, 2000

(Pb Ord I of 2000)

[30th June, 2000]

An Ordinance further to amend the Punjab Agricultural Income Tax Act, 1997.

        WHEREAS it is expedient further to amend the Punjab Agricultural Income Tax Act, 1997(1 of 1997), in the manner hereinafter appearing;

        AND WHEREAS the Provincial Assembly stands suspended in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provincial Constitution Order No.1 of 1999;

        AND WHEREAS the Governor of the Punjab is satisfied that circumstances exist which render it necessary to take immediate action;

        NOW, THEREFORE, in pursuance of the aforesaid proclamation and the Provincial Constitution Order read with the Provincial Constitution (Amendment) Order No.9 of 1999, on the instructions of the Chief Executive 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 Punjab Agricultural Income Tax (Amendment) Ordinance, 2000.

        (2) It shall come into force on and from first day of July, 2000.

2. Amendment of section 2, Act 1 of 1997.- In the Punjab Agricultural Income Tax Act 1997 (1 of 1997), hereinafter referred to as the said Act, in section 2, in sub-section (1),-

(a) the existing clause (a) shall be relettered as clause (ab) and before clause (ab), relettered as aforesaid, the following new clause shall be added, namely:-

“(a) “agricultural income” means-

        (a) any rent or revenue derived from land which is situated in the Punjab and is used for agricultural purposes;

        (b) any income derived from such land by –

            (i) agriculture; or

            (ii) the performance by a cultivator or receiver of rent-in-kind or any process ordinarily employed by a cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market; or

            (iii) the sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him, in respect of which no process has been performed other than a process of the nature specified in paragraph (ii);

        (c) any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land, or occupied by the cultivator or the receiver of rent-in-kind, of any land with respect to which, or the produce of which, any operation mentioned in paragraphs (ii) and (iii) of sub-clause (b) is carried on:

            Provided that the building is on, or in the immediate vicinity of the land, and is a building which the receiver of the rent or revenue or the cultivator, or the receiver of the rent-in-kind by reason of his connection with the land, requires as a dwelling-house, or a store-house, or other out-building;”; and

        (b) clause (e) shall be omitted.

3. Substitution of section 3, Act 1 of 1997.- In the said Act, for section 3, the following shall be substituted, namely:-

        “3. Charge of agricultural income-tax.- (1) Subject to the other provisions of this Act, there shall be levied, assessed and collected each year a tax in respect of agricultural income of a tax year of an owner at the rate specified in the First Schedule to this Act.
Explanation.- For the purposes of this sub-section the cultivated land during a tax year shall be deemed to be agricultural income.

        (2) The Government may, be a notification in the official Gazette require every owner having cultivated land above a certain limit to file a return of his total agricultural income.

        (3) In the case of an owner specified in sub-section (2), there shall be levied, assessed and collected each year a tax on his total agricultural income at a rate specified in the Second Schedule to this Act:

            Provided that if in any case the tax assessed under this sub-section works out to be less than the tax calculated in accordance with the First Schedule, then the owner shall pay the tax worked out in accordance with the First Schedule.“.

4. Amendment of section 4, Act 1 of 1997.- In the said Act, in section 4, after sub-section (2), the following sub-section (3) shall be added, namely:-

        “(3) Every owner whose case falls under sub-section (2) of section 3, shall file the return of his total agricultural income in the prescribed form.“.

5. Substitution of section 8, Act 1 of 1997.- In the said Act, for section 8, the following shall be substituted, namely:-

        “8. Penalty for failure to furnish statements etc.- Where any owner has, without reasonable cause, failed to furnish, within the time allowed for the purpose, the statement or, as the case may be, the return, under section 4, the Collector may impose upon such owner a penalty not exceeding rupees one hundred for every day during which the default continues.”.

6. Substitution of section 9, Act 1 of 1997.- In the said Act, for section 9, the following shall be substituted, namely:-

        “9 Penalty for concealment of cultivated land etc.- (1) Where in the course of any proceedings under this Act, the Collector or the appellate or revisional authority is satisfied that any owner has, either in the said proceedings or in any earlier proceedings relating to an assessment in respect of the same tax year, concealed his cultivated land or furnished inaccurate particulars of such cultivated land, or concealed his agricultural income or furnished inaccurate particulars of such income, he or, as the case may be, it may impose upon such owner a penalty equal to the amount of tax which the said owner sought to evade by concealment of his cultivated land or furnishing inaccurate particulars of such cultivated land, or by concealment of his agricultural income or furnishing inaccurate particulars of such income as aforesaid.

        (2) For the purposes of sub-section (1), concealment of cultivated land or the furnishing or inaccurate particulars of cultivated land, concealment of agricultural income or furnishing of inaccurate particulars of such income shall include suppression of information regarding any cultivated land liable to tax or, as the case may be, suppression of any item of receipt of agricultural income or failure to disclose agricultural income chargeable to tax under this Act or claiming any deduction for, or showing any expenditure not actually incurred.”.

7. Amendment of section 10, Act 1 of 1997.- In the said Act, in section 10, the proviso shall be omitted.

 

 

THE

FIRST SCHEDULE
[see section 3(1)]

1. Slab of total cultivated land, computed as irrigated land, by treating one irrigated acre as equal to two unirrigated acres, excluding matured orchards. 

Rate of tax

  (i) Not exceeding 5 acres. 

Nil

  (ii) Exceeding 5 acres but not exceeding 12 1/2 acres. 

Rs. 50/-per acre.

  (iii) Exceeding 12 1/2 acres but not exceeding 25 acres. 

Rs. 100/-per acre.

  (iv) Exceeding 25 acres but not exceeding 50 acres. 

Rs. 300/-per acre.

  (v) Exceeding 50 acres. 

Rs. 350/-per acre.

2. Matured orchards.-(1) The rate of tax shall be as follows:- 

 

   (i) Irrigated 

Rs. 500/-per acre.

   (ii) Unirrigated 

Rs. 250/-per acre.

        (2) An owner who holds matured orchard not exceeding 3 acres computed as irrigated land by treating one irrigated acre as equal to two unirrigated acres shall not be required to pay tax for the orchard, provided his total cultivated land, including non-orchard land, does not exceed five acres computed as irrigated land as aforesaid. In case his total cultivated land, including non-orchard land, exceeds five acres computed as irrigated land, he shall pay tax for non-orchard land at the rate of fifty rupees per acre and for matured orchard at the rate given in paragraph (1).

 

THE

SECOND SCHEDULE
[See Section 3(2)]

RATES OF TAX ON TOTAL AGRICULTURAL INCOME

The rate of tax on total agricultural income shall be as under:-

(1) Where the total income does not exceed Rs.1,00,000/-

5% of total income.

(2) Where the total income exceeds Rs.1,00,000/- but does not exceed Rs.2,00,000/-

Rs.5,000/-plus 7 1/2% of the amount exceeding Rs. 1,00,000/-

(3) Where the total income exceeds Rs.2,00,000/- but does not exceed Rs.3,00,000/-

Rs.12,500 plus 10% of the amount exceeding Rs.2,00,000/-

(4) Where the total income exceeds Rs.3,00,000/-

Rs.22,500/-plus 15% of the amount exceeding Rs.3,00,000/-

        Provided that no tax shall be payable on the first eighty thousand rupees of the aforementioned income.


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