5
Assessment and collection of tax
Act: Baluchistan Agricultural Income Tax Act 1996
Section Provisions
ACT II OF 1996 ACT II OF 1996 BALOCHISTAN AGRICULTURAL INCOME TAX ACT, 1996 5. Assessment and collection of tax.‑‑(1) The tax shall be assessed by the collector of the district within the limits of which the land to be taxed is situated or where the owner resides and where the land is situated in more than one district it shall be deemed to be one holding for the purpose of this Act and shall be assessed by the Collector of the district who has assessed the tax. (2) The tax shall be collected in the manner prescribed for the collection of Land Revenue/Ushr under the Balochistan land Revenue Act, 1967 (XVII of 1967).