An Ordinance to provide for
the levy of betterment tax on lands irrigated by the Taunsa Barrage Canals
Preamble.— WHEREAS it is
expedient to provide for the levy of betterment tax on lands irrigated by
the Taunsa Barrage Canals.
NOW, THEREFORE, in pursuance
of the Martial Law Proclamation of 25th March, 1969, read with the
Provisional Constitution Order 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, extent and
commencement.— (1) This
Ordinance may be called the Punjab Taunsa Barrage Betterment Tax Ordinance,
extends to the areas irrigated by the Taunsa Barrage Canals.
(3) It shall
come into force on such date as Government may, by notification in the
official Gazette, appoint.
In this Ordinance, unless the context otherwise requires, the following
expressions shall have the meanings hereby respectively assigned to them,
that is to say—
(a) “Collector” means
the chief officer-in-charge of the revenue administration of a District, and
includes any other officer specially empowered by Government to perform the
functions of the Collector under this Ordinance ;
(b) “Government” means
the Government of the Punjab;
(c) “land” means land which is
not owned by or vested in Government;
(d) “prescribed” means
prescribed by rules made under this Ordinance;
(e) “tax” means the betterment
tax imposed under this Ordinance; and
(f) “Taunsa Barrage Canals”
include all canals, channels and reservoirs for the supply or storage of
water from the headworks on the river Indus
at Taunsa, known as the Taunsa Barrage.
3. Imposition of
tax.— (1) Except as hereinafter provided, a tax shall be levied on all
such lands as are receiving irrigation from the Taunsa Barrage Canals, or
are included in the culturable commanded area of such canals, and for which
canal irrigation is provided.
(2) The tax
shall be levied at the rate of—
(i) rupees sixty
per acre in the case of lands which were receiving irrigation water from
inundation canals prior to the construction of the Taunsa Barrage Canals;
(ii) rupees one
hundred and twenty per acre in the case of other lands.
4. Tax by whom to be
paid.— (1) Except as provided hereunder, the tax shall be paid by the
owner of the land.
(2) When the
land is mortgaged with possession, the tax shall be paid by the mortgagee
and the tax so paid shall be deemed to be part of the mortgage money but
shall carry no interest.
(3) When the
land is held by an occupancy tenant, the tax shall be paid by the owner and
the occupancy tenant in such shares as may be proportionate to the value of
their respective interests in the land.
5. Preparation of
the statement of demand.— (1) 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.
distributing the tax between different owners and occupancy tenants of the
land, due regard shall be had to the prevailing local practice in respect of
the division of produce or capital made between such persons in respect of
statement of demand prepared under sub-section (1) shall be published in
such manner as may be prescribed.
Any person feeling aggrieved by a statement of demand published under
sub-section (3) of section 5 may, within thirty days from the date of
publication thereof, prefer objections to the Collector, who may, after
hearing the objections and making such enquiry as is considered necessary,
reject the objections, or accept them and cancel or modify the statement of
7. Appeal.— (1)
Any person feeling aggrieved by an order passed by the Collector under
section 6 may, within sixty days from the date of such order, prefer an
appeal to the Commissioner, who shall, after hearing the appellant, pass
such order as he deems fit.
order made by the Commissioner under this section shall be final.
8. Recovery of arrears.—
(1) After the disposal of objections, if any, preferred under section 6, or
the disposal of an appeal, if any, preferred under section 7, or if no
objections are filed, after the expiry of the period specified in section 6
for the preferring of objections, a statement of accounts 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.
statement of accounts, certified by an officer exercising the powers of a
revenue officer under the West Pakistan
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 liable to pay the
arrear of the tax shall be recoverable as if it were an arrear of land
9. Payment of tax.—
(1) The tax shall be payable in twenty equal annual installments.
on delayed payment of these installments of the tax shall be levied at the
rate of six per centum per annum and such interest shall be deemed to be
part of the tax.
(3) A rebate
of ten per centum of the total amount due shall be allowed if the amount of
tax is paid up in a lump sum within one year of the service of statement of
accounts on the person from whom the tax is due.
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 an alienation or transfer of land, otherwise than by inheritance,
the tax shall be payable before such alienation or transfer takes effect.
10. Exemptions.— (1)
No provision of this Ordinance shall apply to any land which, on the date on
which this Ordinance comes into force, is included in a village site.
Government may, by notification in the official Gazette, exempt from the
operation of this Ordinance any land or class of lands, which is unfit for
11. Powers to withhold irrigation.—
Government may, without notice, withhold irrigation from any land for which
the full amount of the tax has not been duly paid, in which case Government
may remit the tax in whole or in part and may refund any sums received
towards payment of the tax unless, in the opinion of Government, the value
of the land has risen in consequence of the proposal to introduce irrigation
in that area, inspite of the fact that irrigation from such land is to be
12. Bar to jurisdiction
of Civil Courts.— No Civil Court shall have jurisdiction in respect of
any matter which Government, the Commissioner or the Collector is empowered
by or under this Ordinance to dispose of, nor shall it take cognizance of
the manner in which Government, the Commissioner or the Collector exercise
any powers vested in them by or under this Ordinance.
13. Immunity from
proceedings.— (1) No claim shall lie against Government for compensation
or for the refund of tax on account of loss occasioned by the failure or
stoppage of water in the Taunsa Barrage Canals or by any cause beyond the
control of Government.
(2) No suit,
prosecution or other legal proceeding shall lie against any person in
respect of anything done or intended to be done in good faith under this
Ordinance or the rules made thereunder.
14. Power to make rules.—
Government may make rules, not inconsistent with this Ordinance, for the
purpose of giving effect to this Ordinance, and such rules may, among other
matters, specify the factors to be considered in determining whether any
land is fit for cultivation.
Ordinance was promulgated by the Governor of Punjab on 30th April, 1971;
published in the Punjab Gazette (Extraordinary), dated 4th May, 1971,
pages 513-517; saved by Article 281 of the Interim Constitution of the
Islamic Republic of Pakistan (1972); and, validated by the Validation of
Laws Act, 1975 (LXIII of 1975).
“Punjab”, see the Punjab Laws
(Adaptation) Order, 1974 (Pb A.O. 1 of 1974).
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