PUNJAB AGRICULTURAL INCOME TAX (AMENDMENT)
(Pb Ord XLIX of 2001)
[29th November, 2001]
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 (I of 1997), for the purpose hereinafter appearing;
And Whereas the Provincial Assembly of the Punjab is dissolved and the Governor is satisfied that circumstances exist which render it necessary to take immediate action;
And whereas under Article 4 of the Provisional Constitution (Amendment) Order No.9 of 1999, as amended by the Chief Executive Order No. 11 of 2000, the Governor of a Province may issue and promulgate an Ordinance;
Now, therefore, in exercise of the aforesaid powers and all other 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, 2001.
(2) It shall be deemed to have come into force on and from the 14th day of August, 2001.
2. Amendment in section 2 of Act I of 1997.- In the said Act, in clause (a) of sub section (1) of section 2 the words ‘‘an Assistant Commissioner of a Sub Division’‘ shall be substituted by the words and brackets ‘‘a Deputy District Officer (Revenue)’‘ and thereafter the following shall be added:
‘‘and any officer specially appointed by the Government to perform the functions and exercise the powers of a Collector under this Act.’‘