Punjab Taunsa Barrage Betterment Tax Ordinance, 1971

From: 1971-05-04 - To: 0000-00-00 An Ordinance to provide for the levy of betterment tax on lands irrigated by the Taunsa Barrage Canals Preamble.— WHEREAS it is expedient to provide for the levy of betterment tax on lands irrigated by the Taunsa Barrage Canals. NOW, THEREFORE, in pursuance of the Martial Law Proclamation of 25th March, 1969, read with the Provisional Constitution Order and in exercise of all powers enabling him in that behalf, the Governor of the Punjab is pleased to make and promulgate the following Ordinance:- 1. Short title, extent and commencement.— (1) This Ordinance may be called the Punjab Taunsa Barrage Betterment Tax Ordinance, 1971. (2) It extends to the areas irrigated by the Taunsa Barrage Canals. (3) It shall come into force on such date as Government may, by notification in the official Gazette, appoint. 2. Definitions.— In this Ordinance, unless the context otherwise requires, the following expressions shall have the meanings hereby respectively assigned to them, that is to say— (a) “Collector” means the chief officer-in-charge of the revenue administration of a District, and includes any other officer specially empowered by Government to perform the functions of the Collector under this Ordinance ; (b) “Government” means the Government of the Punjab; (c) “land” means land which is not owned by or vested in Government; (d) “prescribed” means prescribed by rules made under this Ordinance; (e) “tax” means the betterment tax imposed under this Ordinance; and (f) “Taunsa Barrage Canals” include all canals, channels and reservoirs for the supply or storage of water from the headworks on the river Indus at Taunsa, known as the Taunsa Barrage. 3. Imposition of tax.— (1) Except as hereinafter provided, a tax shall be levied on all such lands as are receiving irrigation from the Taunsa Barrage Canals, or are included in the culturable commanded area of such canals, and for which canal irrigation is provided. (2) The tax shall be levied at the rate of— (i) rupees sixty per acre in the case of lands which were receiving irrigation water from inundation canals prior to the construction of the Taunsa Barrage Canals; and (ii) rupees one…