2

ACT II OF 1996 ACT II OF 1996 BALOCHISTAN AGRICULTURAL INCOME TAX ACT, 1996 2. Definitions. ‑‑‑In this Act, unless there is anything repugnant to the subject or context,‑‑ (a) "Collector" means the Collector of the District and includes any officers appointed under the Act to discharge the duties of the Collector by the Government; (b) "Government" means the Government of Province of Balochistan; (c) "Land" means land which is used or can be used for agricultural purposes sub‑servient to agriculture and is assessed to Land Revenue/Ushr and includes the land owned by the Federal or Provincial Government in possession of lessees, tenants or grantees but does not include the site of buildings and other structures on such lands; (d) "Owner" means the landowner and includes a mortgagee or lessee with possession; (e) "prescribed" means prescribed by rules; (f) "Produce index unit" shall be deemed to have the meaning as assigned to it by the Land Reforms Act, 1977 (II of 1977); (g) "Rules" means rules framed under this Act; (h) "Tax" means the agricultural income‑tax leviable under this Act. (2) Words and expressions used in this Act but not herein defined shall have the meanings as assigned to them Act, 1967 (XVII of 1967).