| |
|
 |
| For business information, annual reports, laws, ordinances, regulations and articles. |
|
|
|
010831
GOVERNMENT OF PAKISTAN
LAW DEPARTMENT
NOTIFICATION
Karachi, the 31st August 2001
No. S. LEGIS:100/2000.-- The following Ordinance made by the Governor of Sindh is hereby publish for general information:-
THE SINDH LAND TAX AND AGRICULTURAL INCOME TAX
(AMENDMENT) ORDINANCE, 2001,
Sindh Ordinance No. XXX of 2001
AN
ORDINANCE
to further amend the Sindh Land Tax and Agricultural
Income Tax Ordinance, 2000.
WHEREAS it is expedient to further amend the Sindh Preamble, Land Tax and Agricultural
Income Tax Ordinance, 2000, in the manner hereinafter appearing;
AND WHEREAS the Provincial Assembly stands dissolved in pursuance of the Proclamation of
the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999;
AND WHEREAS, the Governor of Sindh is satisfied that circumstances exist which render it
necessary to take immediate action;
NOW, THEREFORE, in pursuance of the aforesaid Proclamation and the Provisional
Constitution Order read with Provisional Constitutional (Amendment) Order No. 9 of 1999,
and in exercise of all powers enabling him in that behalf, the Governor of Sindh is
pleased to make and promulgate the following Ordinance:-
1. Short title and commencement (1)
This Ordinance may be called the Sindh Land Tax and Agricultural Income tax (Amendment)
Ordinance, 2001.
(2) it shall come into force at once and the provisions contained in sections 2 except
clauses (i) and (ii), 3 and 4 shall be deemed to have taken effect on and from the 1st day
of July, 2000.
2. Amendment in section 2 of Sindh Ordinance No. XII of 2000 In the Sindh
Land Tax and Agricultural Income Tax Ordinance, 2000 (Ordinance No. XII of 2000),
hereinafter referred to as the said Ordinance, in section 2--
(i) clause (h) shall be omitted;
(ii) after clause (j), the following new clause shall be inserted:- "(jj) District
Officer means the District Officer (Land Revenue and Estate) and includes any officer
appointed under the Sindh Land Revenue Act, 1967 to discharge the duties of the District
Officer.";
(iii) for clause (m) excluding Explanations I, II and III, the following shall be
substituted:-
"(m) ‘owner’ includes a mortgagee in possession, lessee, any other person
in possession or tenant of Government land or owner of private land;".
3. Amend in section 6 of Sindh Ordinance No. XII of 2000. In the said
Ordinance in section 6, in sub-section (1), the words and commas "in addition to the
land tax charged, levied for any year," shall be omitted.
4. In the said Ordinance, the existing section 8 shall be remembered as
sub-section (1) of that section and thereafter the following new sub-section
shall be added:-
"(2) An Owner holding land in more than one tapa shall, for the purpose of
assessment, file a statement in respect of such land in such manner as may be
prescribed."
5. Insertion of section 8-A and 8-B in Sindh Ordinance No. XII of 2000.
In the said Ordinance, after section 8, the following new sections shall be
inserted:-
"8-A Computation of Agricultural Income:--
In computing the agricultural income of an assessee, the following allowances and
deductions shall be made:-
(a) Any expenditure on account of labour for--
(i) tilling the land;
(ii) sowing the seed;
(iii) ploughing/planting;
(iv) tending/pruning;
(v) rendering the produce fit to be taken to market;
(vi) any other agricultural operation.
(b) Any expenditure incurred on purchase of-
(i) seed;
(ii) fertilizers and pesticides.
(c) Any expenditure incurred on--
(i) hiring animals, tractors, agricultural machinery and implements used for earning
agricultural income;
(ii) repair and maintenance of water-course.
(d) Any expenditure incurred on--
(i) harvesting of agricultural produce;
(ii) marketing of the agricultural produce.
(e) Any sum paid on account of-
(i) ushr;
(ii) local cess and other cesses;
(iii) water rate (Abiana);
(iv) electricity bills in respect of tube-wells and lift pumps used for agriculture;
(v) fuel charges in respect of tube-wells and lift pumps used for agriculture;
(vi) rent of land used for agriculture;
(vii) obtaining of agricultural loans;
(viii) mark-up agricultural loans.
(f) In respect of depreciation of such buildings, machinery and plant being the property
of the assessee used for the purpose of earning agricultural income, allowance at the rate
of fifteen percent of the written down value.
(g) Any other expenditure not being in the nature of capital expenditure, personal or
administrative expenses of the assessee laid out or expended wholly and exclusively for
the purpose of agriculture.
8-B Allowances to be treated as deductions from Income:-
Any allowance admissible under this Ordinance shall be included in the total agricultural
income, but may be deducted from such income for the purpose of computing the tax payable
by an assessee under this Ordinance."
6. Amendment of section 8, 9, 10, 11, and 14 of Sindh Ordinance No. XII of 2000. In
the said Ordinance, in sections 8, 9, 10, 11 and 14, for the word "Collector",
the words "District Officer (Land Revenue and Estate)" shall be substituted.
MOHAMMEDMIAN SOOMRO
GOVERNOR OF SINDH
|
|
|
|
|
|
| Home | About Us | Contact | Information Resources |