Law: Punjab Agricultural Income Tax Act (VII of 1950)

Section: 11 (3)

  P L D 1957 W. P. (Rev.) 37        (a) Board of Revenue-----   ---Practice-Limitation-Assessment of tax under Punjab Agricultural Income Tax Act (VII of 1950) Revision-Objection in respect of limitation-May be overruled if Board of Revenue is interested in considering important matter involved in revision suo moto.   (b) Words and phrases-----   ----" Khush Hasiyyati ", means ``owners rate".   The Khush Hasiyyati is analogous to an "owners rate" which is levied in some cases under section 37 of the Northern India Canal and Drainage Act.   (c) Punjab Agricultural Income Tax Act (VII of 1950)---   ---S. 11 (3)----"Khush Hasiyyati" should be taken into account as land revenue for purposes of assessment of Agricultural Income Tax.     ORDER   In making assessment of Agricultural Income Tax against Malik Khizar Hayat Khan Tiwana for the years   1948-49,   1950-51 and   1951-52, and   against Malik Habib Ullah Khan and Malik Aziz Ullah Khan and their mother Mst. Fateh Bibi for the year 1949-50, the Collector, Shahpur district, passed orders on 29th June 1953 to the effect that the Khush Hasiyyati dues paid by the assessee during the respective previous years should not be taken into account in ascertaining the total land revenue so paid by them, which land revenue would form the basis for calculating the amount of the Agricultural Income Tax due. The former Punjab Province appealed to the Commissioner against the four orders of the Collector and the Commissioner dismissed the appeals by a single order dated 21st April 1954. The Punjab Province then put in petitions of revision before the Financial Commissioner on 13th December 1954. These four petitions are Nos. 1-4 of the year 1954-55. The present order will dispose of all the four petitions.   The counsel for the respondents raised an objection in respect of limitation. But his objection was overruled because the Board of Revenue is interested in considering this important matter suo moto.   The Khush Hasiyyati is described as water advantage rate or, in other words the extra…