Punjab Agricultural Income Act, 1997

PUNJAB AGRICULTURAL INCOME TAX ACT, 1997

 

Sections	Contents
	Preamble
1	Short title, extent and commencement
2	Definitions
3	Charge of agricultural income tax
4	Assessment and collection of tax
5	Refund
6	Maintenance of accounts
7	Application of Act XVII of 1967
8	Penalty for failure to furnish statement
9	Penalty for concealment of cultivated land etc
10	Penalty for default in payment
11	Rules
	Schedule
	Punjab Agricultural Income Tax (Amendment) Ordinance, 2001

 

 

PUNJAB AGRICULTURAL INCOME TAX

ACT, 1997

Act 1 of 1997

 

[16^th June, 1997]

An Act, to provide for the imposition

of a tax on agricultural income in the Punjab.

 

The following Act promulgated by the governor of the Punjab is hereby published for general information.

 

                Preamble.— Whereas the Constitution of the Islamic Republic of Pakistan envisages the creation of an egalitarian society based on the Islamic principles of social justice.

 

                AND WHEREAS the Provincial Assembly of the Punjab is not in session and the Governor of the Punjab is satisfied that circumstances exist which render it necessary to take immediate action.

 

                NOW THEREFORE, In exercise of the powers conferred on him under Article 128 of the Constitution of the Islamic Republic of Pakistan, the Governor of the Punjab is pleased to make and promulgate the following Ordinance:–

 

                1.             Short title, extent and commencement.— (1) This Act may be called the Punjab Agricultural Income Act, 1997.

 

(2)                 It extends to whole of the Punjab.

 

(3)                 It shall come into force at once.

 

2.            Definitions.—(1) In this Act unless there is anything repugnant in the subject or context.–

 

(a)          “Collector” means Collector of the district appointed under the Punjab Land Revenue Act, 1967 (XVII of 1967) and includes an ¹[‘‘a Deputy District Officer (Revenue)’‘.

                ‘‘and any officer specially appointed by the Government to perform the functions and exercise the powers of a Collector under this Act.’‘  ]

 

(b)          “Cultivated land” means any area of land which was sown at least once during the tax year including land under orchard which bore fruit during the tax year but excluding land under planted forest or forest nursery.

 

(c)                “government” means the Government of the Punjab.

 

(d)               “orchard” means land under fruit trees planted to density of 25 trees or more per acre grown and maintained by human effort.

 

(e)                “owner” includes a member of a joint Hindu family whether owning land individually or jointly with an other person and includes mortgagee it, possession or tenant of Government land.

 

Explanation I.— Where any land is owned by more than one person whether as member of a firm or association or otherwise every one of those persons individually to the intent of his share in the said land shall be deemed to be an owner.

 

Explanation II.—Every ward whose estate is managed by a Court of a wards shall be deemed to be the owner of such estate.

 

Explanation III.— A share holder of a joint stock company or member of a cooperative farming society shall be deemed to be the owner of such portion of the land possessed by the company or the society as is proportionate to his share of interest as a share holder or member as the case may be.

 

(f)                 “Prescribed” means prescribed by rules.

 

(g)                “Rules” means rules made under this Ordinance.

 

(h)               “tax” means tax leviable under the provisions of this Act and includes any penalty leviable under this Act.

 

(i)                 “tax year” means agricultural year as defined in Punjab Land Revenue Act, 1967 (XVII of 1967).

 

(2)          All words and expressions in this Act used or defined in the Punjab Land Revenue Act, 1967 (XVII of 1967) and not hereinbefore defined shall be deemed to have meanings respectively attributed to them by that act.

 

Legal Amendments

1.             Substituted by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2001. 

 

3.            Charge of agricultural income tax.—(1) There shall be levied, assessed and collected each year a tax in respect of agricultural income of a tax year of an owner at a rate specified in the Schedule to this Act.

 

Explanation.—The cultivated land during a tax year shall be deemed to be agricultural income for the purpose of this Act.

 

                (2)           The first assessment of tax shall be for the period commencing from the commencement of this Act and ending on 30^th June, 1997 and the said period shall be deemed to be the tax year for the said assessment.

 

                4.             Assessment and collection of tax.— (1) The tax shall be assessed and collected by the Collector in such manner as may be prescribed.

 

                (2)           In case of assessment regarding an owner holding land in more than one patwari circle the owner shall file a statement regarding the location his land in he Punjab in Such manner as may be prescribed.

 

                5.             Refund.— Refund of tax where due shall be made in such manner as may be prescribed.

 

                6.             Maintenance of accounts.— Accounts regarding demand and recovery of tax shall be maintained in such manner as may be prescribed.

 

                7.             Application of Act XVII of 1967.— (1) Subject to the other provisions of this Act the Provisions of Sections 13 and 14 of the Punjab land Revenue Act, 1967 (XVII of 1967) shall apply to cases under this Act.

 

                (2)           For the purposes of appeal, review or revision, an order passed under this Act shall be deemed to be an order of a Revenue Officer within the meanings of Sections 161, 162, 163 and 164 of the Punjab Land Revenue Act, 1967 (XVII of 1967).

 

                8.             Penalty for failure to furnish statement.—Where any owner has with out reasonable cause failed to furnish within the time allowed for the purpose, any statement 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.

 

                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, her it may impose upon such owner a penalty not exceeding two and a half time but in no case less than the amount of tax which ahs been evaded.

 

                (2)           For the purposes of sub-section  91, concealment of cultivated land or the furnishing of inaccurate particulars of cultivated land shall include the suppression of information regarding any cultivated land liable to tax. 

 

                10.          Penalty for default in payment.— If a tax is not paid within the due date penalty at the rate of 10 per cent of the tax payable shall be charged.

                Provided that no penalty shall be charged for six months commencing from the date of service of demand notice on an owner.

 

11.                Rules.— The Government may frame rules to carry out the purposes of this Act.

 

 

12.          Repeal. — (1) The Punjab Agricultural Income Tax Ordinance, 1997 (XXII of 1997) is hereby repealed.

 

(2)           Notwithstanding the repeal of the said Ordinance the tax shall not be levied and collected from owners of not more than 12 acres of irrigated or 25 acres or unirrigated land excluding orchards in both cases.  

 

 SCHEDULE

(SEE SECTION 3)

                                               

 

                Explanation. — Where cultivated land of an owner, excluding orchard, is partly irrigated and partly unirrigated, his unirrigated land will be computed into irrigated land. For computation purposes, two unirrigated acres will be equal to one irrigated acre.

               

2.                   Orchards.