The NWFP Land Tax and Agricultural Income Tax (Amendment) Ordinance, 2001

NOTIFICATION.
3rd July, 2001.


No. Legis: 1(5)93-3417.—The following Ordinance by the Governor of the North-West Frontier Province is hereby published for general information:-


THE NORTH-WEST FRONTIER PROVINCE LAND TAX AND AGRICULTURE INCOME TAX (AMENDMNET) ORDINANCE, 2001.
N.-W.F.P. ORDINANCE NO. X OF 2001.
AN
ORDINANCE
to amend the North-West Frontier Province Land Tax and Agricultural Income Tax Ordinance, 2000.
WHEREAS it is expedient to amend the North-West Frontier Province Land Tax and Agricultural Income Tax Ordinance, 2000 (N.-W.F.P. Ord. No. IV of 2000), for the purposes hereinafter appearing;
AND WHEREAS the Governor of the North-West Frontier Province is satisfied that circumstances exist which render it necessary to take immediate action;
NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, as amended upto date, and the Provisional Constitution Order No. 1 of 1999, read with Article 4 of the Provisional Constitution (Amendment) Order No. 9 of 1999, and in exercise of all powers enabling him in that behalf, the Governor of the North-West Frontier Province is pleased to make and promulgate the following Ordinance:
1.         Short title and commencement.— (1) This Ordinance may be called the North-West Frontier Province Land Tax and Agricultural Income Tax (Amendment) Ordinance, 2001.
(2)        It shall come into force at once and shall be deemed to have taken effect on and from the first day of July, 2000.
2.         Amendment of section 2 of N.-W.F.P. Qrd. No. IV of 2000.— In the North-West Frontier Province Land Tax and Agricultural Income Tax Ordinance, 2000 (N.-W.F.P. Ord. No. IV of 2000), hereinafter referred to as the said Ordinance, in section 2,—
(i)         in clauses (b), (g) and (h), for the words "North-West Frontier Province", wherever occurring, the words "West Pakistan" shall be substituted;
(ii)        for clause (j) the following shall be substituted, namely:
"(j) ‘cultivated land’ means the net area sown which was actually matured and harvested during a tax year, regardless of the number of crops raised, and includes area under matured orchards for the same year;"; and
(iii)       for clause (m) the following shall be substituted, namely:
"(m) 'owner' includes a mortgagee or lessee in possession of Government as well as private lands and also the tenants of Government Land;".

  1. Amendment of section 3 of N.-W.F.P. Ord. No. IV of 2000.— In the said Ordinance, in section 3, for the word "cultivable", wherever occurring, the word "cultivated" shall be substituted.
  2. Amendment of section 4 of N.-W.F.P. Ord. No. IV of 2000.— In the said Ordinance, in section 4, for the word "cultivable", the word "cultivated" shall be substituted.
  3. Amendment of section 7 of N.-W.F.P. Ord. No. IV of 2000.— In the said Ordinance, the existing section 7 shall be renumbered as sub-section (1) of that section, and after sub-section (1), as so renumbered, the following new sub-section (2) shall be added, namely:

"(2) If such tenant of cultivated lands which are on crop sharing basis and where there exists a dispute between the land owner and the tenant or it is reported that the tenant has not paid the land owner share, the collection of agricultural income tax/land tax under this Ordinance shall be recoverable from the tenant.".

  1. Amendment of section 9 of N.-W.F.P. Ord. No. IV of 2000.— In the said Ordinance, in section 9, for the word "cultivable", occurring for the first and second time, the word "cultivated" shall be substituted.
  2. Amendment of section 10 of N.-W.F.P. Ord. No. IV of 2000.— In the said Ordinance, in section 10, for the word "his", occurring between the word "under" and the word "Ordinance", and for the word "or", occurring between the word "concealment" and the word "his", the word "this" and the word "of shall respectively be substituted.

8.         Amendment of section 15 of N.-W.F.P. Qrd. No. IV of 2000.— In the said Ordinance, in section 15, for "N-.W.F.P." or "North-West Frontier Province", wherever occurring, the words "West Pakistan" shall be substituted.
9.         Amendment of the Second Schedule to theN.-W.F.P. Ord. No. IV of 2000.— For the existing Second Schedule the following shall be substituted, namely:

 

 [THE SECOND SCHEDULE
[See section 6]
RATES OF TAX ON TOTAL AGRICULTURAL TAXABLE INCOME
The rate of tax on total agricultural taxable income shall be as under:

  1. Where the total taxable income does               5% of the total income.
    not exceed Rs. 1,00,000.00
  2. Where the total taxable income exceeds          Rs. 5,000.00   plus   7 1/2 %   of the Rs. 1,00,000.00 but does not exceed      amount exceeding Rs.1,00,000.00
    Rs. 2,00,000.00.
  3. Where the total taxable income exceeds          Rs. 12,500.00  plus 10%   of  the
    Rs. 2,00,000.00 but does not exceed               amount exceeding Rs. 2,00,000.00
    Rs. 3,00,000.00.
  4. Where the total taxable income exceeds          Rs. 22,500.00  plus   15%   of the
    Rs. 3,00.000.00.                                              amount exceeding Rs. 3,00,000.00

Provided that no tax shall be payable on the first 80,000 rupees of the aforementioned income.]

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