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ORDINANCE VI OF 1997 BALOCHISTAN AGRICULTURAL INCOME TAX (AMENDMENT) ORDINANCE, 1997 ORDINANCE VI OF 1997 An Ordinance to amend the Balochistan Agricultural Income Tax Act, 1996 [Gazette of Balochistan, Extraordinary, 11th June, 1997] No.Legis. I-94/Law/93, dated 11-6-1997.------The following Ordinance made by the Governor of Balochistan on 7th June, 1997 is hereby published for general information:-- 3. Substitution of section 3 of Act II of 1996.----In the said Act, for section 3, the following shall be substituted, namely:-- "3. Levy of tax.--(1) No tax shall be charged on sailaba/khushaba lands. (2) Cereals under tube well/open surface well/well irrigation shall exempted from the tax. (3) Half rate shall be chargeable on Dobari crop. (4) The tax shall be chargeable on the matured area of cultivated separately for Rabi and Kharif. (5) The Government may vary the rates of tax per acre from time to time. (6) Owners owning 32 acres or less canal/karez/stream irrigated la shall be exempted from the payment of tax in respect of wheat, rice and gram. (7) The tax shall be paid by the owner of the land in respect of which it is assessed and levied."