THAL (INCREASE IN VALUE) ORDINANCE, 1978
(Pb Ord. X of 1978)
C O N T E N T S
1. Short title and
3. Imposition of Tax.
4. Persons by whom tax
is to be paid.
5. Preparation of the
statement of demand.
6. Recovery of
9. Power to withhold
10. Rule making power.
12. Repeal of Punjab Act
VI of 1940, and continuance of action taken thereunder.
THAL (INCREASE IN VALUE) ORDINANCE, 1978
(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
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
AND WHEREAS the Governor of the
Punjab is satisfied that circumstances exist which render
immediate legislation necessary;
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,
(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
(b) “Government” means the
Government of the Punjab;
(c) “prescribed” means
prescribed by rules;
(d) “tax” means the tax imposed
by this Ordinance; and
“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
(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
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
(3) The statement of demand prepared
under sub-section (1) shall be punblished in such manner as may be
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
(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
(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
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
12. Repeal of Punjab Act VI of 1940, and
continuance of action taken thereunder.— (1) The Punjab Thal (Increase
in Value) Act, 1940 (Act No. VI of 1940) is hereby repealed.
(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.
Ordinance was promulgated by the Governor of the Punjab on 25th April,
1978; and was published in the Punjab Gazette (Extraordinary), dated
29th April, 1978, pages 389-392.