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BALOCHISTAN LAND AND AGRICULTURE BALOCHISTAN LAND AND AGRICULTURE INCOME TAX RULES 2001 [Gazette of Balochistan, Extraordinary, 20th September, 2001] No. 414‑14/2000‑Rev‑V., dated 20‑9‑2001.‑‑‑‑In exercise of the power conferred by section 18 of the Balochistan Tax on Land and Agriculture Income Ordinance, 2000 (II of 2000), the Government of Balochistan is pleased to make the Balochistan Land and Agriculture Income Tax Rules, 2001, namely:‑‑ 1. Short title and commencement. ‑‑‑(I) These rules may be called the Balochistan Land and Agriculture Income Tax Rules, 2001. (2) They shall come into force at once. 2. Definitions.‑‑‑( 1) In these rules unless the subject or context otherwise requires‑‑ (a) "Ordinance" means the Balochistan Tax on Land and Agriculture Income Ordinance, 2000 (II of 2000); (b) "Form" means the Form appended to these rules; and (c) "Section" means section of the Balochistan Tax on Land and Agricultural Income Ordinance, 2000 (II of 2000). (2) All other expressions used but not defined in these rules shall have the meaning assigned thereto in the Ordinance. 3. Method of accounting. ‑‑‑(I) Agricultural income shall be computed for the purposes of the Ordinance in accordance with the method of accounting regularly employed by the assessee. (2) Notwithstanding anything contained in subsection (1), Government. may‑‑‑ (a) require, by a general or special order published in the official Gazette, that the accounts shall be‑ maintained in such form and in such manner as may be prescribed; and (b) prescribe the manner in which payment of commercial nature shall be made Or commercial transactions recorded, and thereupon the agricultural income of the assessee shall be computed on the basis of the accounts or records maintained or payments made accordingly. (3) Where no method of accounting has been regularly employed or if the method employed is such that, in the opinion of the Collector, the agricultural income cannot be properly deducted there from, or where, in any case to which subsection (2) applies, the assessee fails to maintain account, make payments or record transactions in the form or manner, as the case may be, prescribed under the said subsection, the agricultural income of the assessee shall be computed on such basis and in such manner as the Collector thinks tit. 4. Payment of tax with return of total agricultural income.‑‑‑Every person who is required under the Ordinance to furnish a return of total agricultural income and who is liable to pay tax in respect of the agricultural income of the income year, instead of land based tax under the Ordinance shall pay, by means of a challan, into the relevant head of account of the Government, on or before the date on which he is so required to furnish such of tax due from him after adjusting the amount of tax already paid by him in respect of the same income year under the Balochistan Tax on Land and Agricultural Income Ordinance, 2000. 5. Return of total agricultural income.‑‑‑(1) Every person who is required under the Ordinance to furnish a return of total agricultural income for any income year, shall furnish such return in Form "A" on or before the thirtieth day of September next following the income year: Provided that the Collector who has to assess and collect the tax under these rules may, on sufficient cause being shown, extend the date for the delivery of the return. However, no extension of time for a period or periods amounting in all to thirty days shall be allowed. (2) In case total agricultural income of an assessee in respect of the income year pertains to one Tehsil in Balochistan, return under sub -rule (1) shall be furnished to the Assistant Collector of that Tehsil. In case the total agricultural income of an asessee in respect of the income year pertains to more than one Tehsil in the Balochistan, he shall indicate in his return under sub‑rule (1) his choice regarding Assistant Collector of the Tehsil, within whose jurisdiction a part of cultivated land of the assessee during the income year was situated and who shall assess and collect the tax and the return shall be furnished to the Assistant Collector of that Tehsil: Provided that such choice shall not be different from the one given by the assessee in respect of the same income year under the Balochistan Agricultural Income Tax Rules, 2001: Provided further that where no such choice is given by the assessee, the tax shall be assessed and collected by the Assistant Collector of that Tehsil within whose jurisdiction, the assessee held during the relevant income year major portion of the cultivated land. (3) The assessee shall deliver personally or through an authorized agent, the return under sub‑rule (1) in the office of the Assistant Collector of the Tehsil who has to assess and collect the tax under these rules. The office of the Assistant Collector of the Tehsil at which the return is so delivered shall issue acknowledgement receipt in Form B. (4) The assessee shall also send by post a copy of the return to every other Assistant Collector of the Tehsil within whose jurisdiction the assessee held during the relevant income year part of the cultivated land. (5) The return in From "A" shall, on the date of receipt in the office of Assistant Collector of the Tehsil be entered in register in Form 'C'. 6. Notice for furnishing returns of total agricultural income.‑‑‑The Assistant Collector of the Tehsil concerned may, at any time, by notice in writing, require any owner who in his opinion, is chargeable to tax or is required to file return of total agricultural income under rule 5 for any income year, to furnish a return of total agricultural income for such year within thirty days from the date of service of such notice or such longer or shorter period as may be specified in the notice or as the Assistant Collector of the Tehsil concerned may allow: , Provided that no such notice shall be issued alter the expiration of two years from the end of the assessment year in which the total agricultural income was first assessable. 7. Revised return of total agricultural income.‑‑‑If any person has not furnished a return of total agricultural income as required under the Ordinance and these rules '(hereinafter in this rule referred to as return), or having furnished a return, discovers', any omission or wrong statement therein, he may, without prejudice to any liability incurred by him under any provision of the Ordinance, furnish a return or revised return, as the case may be, at any time before the assessment is made. 8. Self‑assessment.‑‑‑(1) Where the return of total agricultural income for any income year furnished by the assessee unifier rule 5 qualifies for acceptance in accordance with the provisions of a scheme of self assessment made by the Board of Revenue, with the approval of Government, for that year, or under any instructions or orders issued thereunder, the Assistant Collector of the Tehsil shall assess by an order in writing the total agricultural income of the assessee on the basis of such return and determine the tax payable on the basis of such assessment. Explanation.‑‑For the removal of doubt it is hereby declared that a return of total agricultural income furnished under rule 5 does not include a return of total agricultural income furnished under rule 7. (2) Notwithstanding anything contained in sub‑rule (1), the Board of Revenue or the Collector if he is so authorized by the Board of Revenue in this behalf, may in accordance with a scheme referred to in sub- rule (1), select out of the returns referred to in that sub‑rule the cases or classes of cases or assessees or classes of assessees, howsoever, determined, for assessment under rule 11 anti the Assistant Collector of the Tehsil shall proceed to make the assessment under that rule or, if the circumstances so warrant under rule 12 accordingly. 9. Assessment on the basis of return.‑‑‑If the Assistant Collector of the Tehsil is satisfied without requiring the presence of the assessee or the production by him of any evidence that a return furnished under rule 5 is correct and complete he shall, by an order in writing, assess the total agricultural income of the assessee and determine the tax payable on the basis of such return. 10. Notice for production of books of account etc.‑‑‑The Assistant Collector of the Tehsil may serve upon any assessee who has furnished a return of total agricultural income for any income year, or upon whom a notice has been served to furnish such return, a notice requiring, him, on a date specified therein, to attend the Assistant Collector's office or to produce, or cause to be produced any evidence on which such assessee may rely in support of the return if furnished and such accounts documents or evidence (including accounts or documents relating to any period prior to subsequent to the said income year) as the Assistant Collector of the Tehsil may require: Provided that the Assistant Collector of the Tehsil shall not require the production of any document relating to a period more than two years prior to the income year. 11. Assessment on production of accounts, evidence, etc.‑‑‑The Assistant Collector of the Tehsil, after considering the evidence or record (including evidence if any produce under rule 10) and such other evidence as the Assistant Collector of the Tehsil may require on specific points, shall, by an order in writing assess the total agricultural income of the assessee and determine the tax payable by him on the basis of such assessment: Provided that where the assessee produces books of accounts as evidence in support of the return, the Assistant Collector of the Tehsil shall, before disagreeing to such accounts, give a notice to the assessee of defects in the accounts and provide an opportunity to the assessee to explain his point of view about such defects and record such explanation and the basis of computation of total agricultural income of the assessee in the assessment order. 12. Best judgment assessment. ‑‑‑Where any assessee fails to furnish a return of total agricultural income require to be furnished by him under rule 5, or fails to comply with any of the terms of notice issued under rule 10, the Assistant Collector of the Tehsil may, by an order in writing assess the total agricultural income of the assessee to the best of his judgment. and determine the amount of tax payable by him. 13. Limitation for assessment.-‑‑‑(I) No assessment under rules 9, 11 or 12 shall be made after expiration of two years from the end of the assessment year in which the total agricultural income was first assessable. (2) Notwithstanding anything contained in sub‑rule (1), where a return of total agricultural income has been filed after the end of the financial year in which last date of filing of such return specified in rule 5 falls, no assessment under rules 9, 11 or 12 shall be made after the expiration of two years from the end of the financial year in which the said return is filed. (3) Notwithstanding anything contained in sub‑rule (1), where for any income year, an assessee has failed to furnish return of total agricultural income no assessment under rule 11 or 12 shall be made after the expiration of two years from the end of the financial year in which the notice under rule 6 was served. 14. Additional assessment. ‑‑‑If in any year, for any reason, (a) any agricultural income chargeable to tax under the Ordinance has escaped assessment; or (b) the total agricultural income of an assessee has been under assessed, or assessed at too low a rate, or has been the subject of excessive relief or refund under the Ordinance or these rules, the Assistant Collector of the Tehsil may, at any time, subject to the provisions of sub‑rules (2) and (3), issue a notice to the assessee containing all or any of the requirements of a notice under rule 6 and may proceed to assess or determine, by an order in writing, the total agricultural income of an assessee or the tax payable by him, as the case may be, and all the provisions of the Ordinance and these rules shall so far as may be, apply accordingly: Provided that the tax shall be charged at that rate applicable to the assessment year for which the assessment is made. (2) No proceedings under sub‑rule (1) shall be initiated unless reliable information has come into the knowledge of the :`assistant Collector of the Tehsil. (3) No order under sub‑rule (1) shall be made after the expiration of two years from the end of the assessment year in which the total agricultural income was first assessable. 15. Payment of tax on demand.‑‑‑Where any tax is payable to consequence of any assessment or an order made under these rules, the Assistant Collector of the Tehsil shall serve upon the assessee or any other person liable to pay such tax on behalf of the assessee, a notice of demand (assessment) Form 'D' and, if warranted, notice of demand penalty) in Form 'D‑l', specifying the sum payable and thereupon the sum so specified shall be paid to the credit of Government within the time mentioned in the 16. Collection of tax as arrears of land revenue.‑‑‑The amount of tax and penalty which is not paid within the due date specified in the demand notice under rule 1 a be recoverable as arrears of land revenue. 17. Suspension and remission of tax. ‑‑‑Government ma5y, in areas declared calamity affected, exempt or remit the whole tax or part thereof in respect of an assessment year where corresponding suspension or remission of other Government taxes in respect of agricultural land has been given. 18. Refund of tax.‑‑‑(1) Where any assessee satisfies the. Assistant Collector of the Tehsil that the amount of tax paid by him under the Ordinance and these rules for any income year exceeds the amount with which he was properly chargeable under the Ordinance and these rules for that income year, he shall be entitled to refund of the amount so paid in excess. (2) An application for refund of tax shall be made by the assessee in Form, "E" within two years of the end of the assessment year to which it relates, ‑ (3) Where an application for refund is made under sub‑rule (2), the Assistant Collector of. the Tehsil shall, determine, by an order in writing, the amount of refund on being satisfied that such amount is due to the applicant and, where he is not so satisfied, he may, by an order in writing, reject the (4) The Assistant Collector of the Tehsil may, before making an order under sub‑rule (3), call for such particulars, documents and evidence as lie may require. (5) Where as a result of an order passed in appeal, review or revision under the Ordinance, refund of any amount becomes due to the assessee, the Assistant Collector of the Tehsil shall refund the amount to the assessee irrespective of whether he has or has not made any claim in that behalf. (6) Where refund of any amount becomes due to an assessee, the Assistant Collector of the Tehsil shall order refund in accordance with the provisions of the Treasury Rules (Balochistan) and the same shall be paid through voucher on Form S.T.R.34. 19. Maintenance of accounts.‑‑‑(1) The accounts of demand and recovery of tax under these rules shall be maintained by the Assistant Collector of the Tehsil in relevant register maintained for each Tehsil. (2) Where as a result of decision on appeal or review or revision, the initial assessment of tax by the Assistant Collector of the Tehsil is altered, the alteration should be incorporated in register. 20. Repeal.‑‑‑The Balochistan Land and Agriculture Income Tax (Assessment and Collection) Rules, 2001 is hereby repealed. ANNEXURE‑1 DETAIL OF INCOME OF THE ASSESSEE FROM RENT OR REVENUE DERIVED FROM LAND WHICH IS SITUATED IN BALOCHISTAN AND IS USED FOR AGRICULTURAL PURPOSES AND HIS OTHER INCOME FROM AGRICULTURAL OPERATIONS AND THE SALE OF PRODUCE RAISED OR RECEIVED BY HIM IN RESPECT OF SUCH LAND, DURING THE INCOME YEAR PART I Tehsil/ Village/ Land held by the assesses during the income year Sub‑Division; District Mouza Total area Acres R. P. Irrigated Unirrigated Khata No./ Khasra No. Share Area Acres R.P. Khata No./ Khasra No. Share Area Acres R.P. 1 2 3 4 5 6 7 8 9 Signature/Thumb‑impression of owner Name (in block letters)_________ Village/ Tehsil Land in respect of which rent/revenue was derived by the assessee during the income year. Khata No Khasra No. Area Acres R. P. Amount of rent/revenue derived and the crop season for which derived Crop Season Amount 1 2 3 4 5 Rs Kharif Rabi Total Signature/Thumb‑impression of owner Name (in block letters)____________ PART III Village/ Tehsil Kinds of produce raised by the assessee during the income year their output and value Crop Season Kind of Produce Total area on which produce raised Acres R.P. Khasra Nos. of area Total outturn of produce Killo-Grams Total Produce sold and price fetched Kgs. Rs. Remaining Produce and its value Kgs. Rs 1 2 3 4 5 6 7 8 9 10 Kharif Rabi Signature/Thumb‑impression of owner Name (in block letters)___________ ANNEX‑II ANNUAL VALUE OF THE BUILDINGS OF THE ASSESSEE IN THE IMMEDIATE VICINITY OF ‑HIS AGRICULTURAL LAND, FOR THE INCOME YEAR Tehsil/ Sub‑ Division/ District Village Mouza Khasra No. in which building is located Area under building sq. yards Whether used as a dwelling house or a store house or out - building . Annual value of the Building 1 2 3 4 5 6 Signature/Thumb‑impression of owner Name (in block letters)____________ PART IV Village/ Tehsil Name of produce received by the assessee during the income year, their quantity and value Crop Season Kind of Produce Total area in respect of which produce Khasra Nos. of area Toral Quantity of produce Received Kgs. Total Produce sold and price fetched Kgs. Rs. Remaining Produce and its value Kgs. Rs 1 2 3 4 5 6 7 8 9 10 Kharif Rabi Signature/Thumb‑impression of owner Name (in block letters)________________ PART‑V Total of column 5 under Part II/Annex‑I Rs._______________ columns 8 and 10 under Part III and columns 8 and 10 under Part IV Signature/Thumb‑impression of owner Name (in block letters)_______________ ANNEX‑III COST OF CULTIVATION AND OTHER AGRICULTURAL OPERATIONS INCURRED BY THE ASSESSEE DURING THE INCOME YEAR____________ 1. Expenditure on account of labour for‑‑ (i) tilling the land (ii) Sowing the seed (iii) Planting (iv) Tendering/pruning (v) Harvesting (vi) Rendering the produce fit to be taken to market Rs:___________ Rs:___________ Rs:___________ Rs:___________ Rs:___________ 2. Expenditure incurred on purchase of:‑ (i) Seed (ii) Fertilizers and pesticides Rs:___________ Rs:___________ 3. Expenditure on hiring animals, tractors and agricultural machinery and implements used for earning agricultural income Rs:___________ 4. Expenditure incurred on repair of buildings, machinery and plant used for the purpose of earning agricultural income. Rs:___________ 5. Expenditure incurred on the repairs and maintenance of watercourses. Rs:___________ 6. Sum paid on account of: Rs:___________ (i) Ushr (ii) Local rate and cess (iii) Water-rate (Abiana) (iv) Electricity bills in respect of tube‑wells and lift pumps used for agriculture. (v) Rent for land used for agriculture (vi) Return of agricultural loan. (vii) Wealth tax on agricultural assets Rs:___________ 7. Other expenditure, not being in the nature of capital expenditure or personal expenses of the owner, laid out or expended wholly and exclusively for the purpose of agricultural (specify item of expenditure) Rs:___________ Total Rs:___________ Signature/Thumb‑impression of owner Name (in block letters)_____________ INSTRUCTIONS REGARDING RETURN IN FORM 'A' 1. Every owner having cultivated land above such limit as may be specified by Government in a notification in the official Gazette under the Balochistan Tax on Land and Agricultural Income Tax Ordinance, 2000 is required to file return of total agricultural income in Form "A", on or before 30th September of the assessment year. 2. "Owner" includes a member of a joint Hindu family whether owning land, individually or jointly with any other persons and includes mortgage in possession, or tenant of Government land. Explanation‑1.‑‑‑‑Where any land ; owned by more than one person whether a$ a member of a firm or association or otherwise, every one of those persons individually, to the extent of his share in the said land, shall be deemed to be an owner. Explanation‑l1.‑‑‑Every "Ward" whose estate is managed by a Court of Wards shall be deemed to be the owner of such estate Explanation‑III.‑‑-A shareholder of a joint stock company or member of a cooperative farming society shall be deemed to be the owner of such portion of the land possessed by the company or the society as is proportionate to his share or interest as a shareholder or member, as the case may be. 3. "Cultivated land" means area net sown during income year including land under matured orchards which bore fruit during the income year, but excluding land unplanted forest or forest nursery. 4 "Matured orchard" means orchard of the age of five years or more. 5 Any allowance admissible under the rules shall be included in the total agricultural income of an owner/assessee, but may be deducted from such income for the purpose of computing the tax payable by him under the Balochistan Tax on Land and Agriculture .Income Tax Ordinance, 2000 and the rules made thereunder. 6 Rate of tax on total agricultural income as computed after deducting allowance admissible under Ordinance, 2000 is, as under:‑‑ (1) Where the total income does not exceed Rs.1,00,000 5 % of total income (2) Where the total income exceeds Rs.1,00,000 but does not exceed Rs.2,00,000 Rs. 5,000 plus 7 % of the amount exceeding Rs.1,00,000. (3) Where the total income exceeds Rs. 2,00,000 but does not exceed Rs.3,00,000 Rs.12,500 plus 10% of the amount exceeding Rs.2,00,000 (4) Where the total income exceeds Rs. 3,00,000 Rs.22,500 plus 15% of the amount exceeding Rs.30,00,000 Provided that no tax shall be payable on the first eighty thousand rupees of the aforementioned income. FORM ' A' [see rule 5(1)] FORM OF RETURN OF TOTAL AGRICULTURAL INCOME UNDER THE BALOCHISTAN TAX ON LAND AND AGRICULTURE INCOME TAX ORDINANCE, 2000. Name (in block letters) Assessment year‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Father's/Husband's name ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ National Identity Card No. ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ National Tax No. (if assessee also under the Federal Income Tax Ordinance, 1979) ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Permanent Address ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Address to which notices and other communications should be sent. ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ PART I Statement of total agricultural income during the income year ended___________ 20 _______________ (please see instructions) DESCRIPTION OF INCOME (1) Income of the assessee from rent or revenue derived from land which is situated in Balochistan and is used for agricultural purposes and his other income derived from agricultural operation and the sale of the produce raised or received by him, in respect of such land. Rs:___________ (2) Annual value of building of the assessee in the immediate vicinity of his land of the type mentioned in Serial No. (1) above, required as a dewelling house or a store house or other out‑building. Rs:___________ (3) Total (1) plus (2) Rs:___________ (4) Less cost of cultivation and agricultural operation Rs:___________ (5) Total agricultural income of the assessee (3 minus 4) Rs:___________ PART II COMPUTATION OF TAX. Amount (1) Total agricultural income (as per part 1) Rs:________________ (2) Less basis exemption. Rs: 80,000 (3) Taxable agricultural income Rs:________________ (5) Less amount already paid, if any, on account of acreage based agri cultural income tax in respect of the same income year (attach photocopy of receipted challan). Rs:________________ (6) Balance agricultural income tax payable with return Rs:________________ (7) Agricultural income‑tax paid under rule 6, by challan No. and date (attach copy of the receipted Challan). Rs:________________ PART III CHOICE OF OWNER REGARDING ASSISTANT COLLECTOR OF THE WHO SHOULD ASSESS AND COLLECT THE AGRICULTURAL INCOME‑TAX ' Name of Tehsil District VERIFICATION I solemnly affirm that to the best of my knowledge and belief the information given in this return and Annexures thereto is accurate and complete in all respects. Dated Signature/Thumb‑impression of owner FORM 'B' [see rule 6(3)] ACKNOWLEDGEMENT (Counterfoil) ACKNOWLEDGEMENT (foil) ASSESSMENT YEAR ASSESSMENT YEAR Name___________ Name___________ Address_________________________________ Address_________________________________ National Identity Card No. ___________ National Identity Card No. ___________ National Tax No. ___________ National Tax No. ___________ Date of filing return. ___________ in Form 'A' Date of filing return. ___________ in Form 'A' Signature of person Receiving the return Signature of person Receiving the return Name___________ Name___________ Seal of the Assistant Collector/ of the Tehsil FORM 'C' [(see rule 6(5)] REGISTER OF RETURNS IN FORM "A" IN RESPECT OF ASSESSMENT YEAR______________________RECEIVED Office of Assistant Commissioner/Collector/ Tehsil._____________________ Sr. No. Date of receipt of return Name parentage and address of owner/s assessee who filed return Total agricultural income show in the return Remarks Rs. Including allowances and deductions permissible computed after deducting allowances and deductions permissible 1 2 3 4 5 6 FORM ' D' [see rule 18] NOTICE OF DEMAND UNDER RULE 18 OF THE RALOCHISTAN LAND AND AGRICULTURAL INCOME‑TAX (ASSESSMENT AND COLLECTION) RULES, 2001 (ASSESSMENT) No. OFFICE OF THE ASSISTANT COLLECTOR OF TEHSIL_____________ Dated______________ Assessment year____________ To ________________ ________________ 1. This is to give you notice that the sum of Rs.____________(Rupees)____________(as specified on the reverse has been determined to be payable be/refundable to you for the assessment rear 2. You are required to pay the amount on or before to the Treasury Officer/Sub‑Treasury Officer/National Bank of Pakistan/State Bank of Pakistan at _____________ when you will be granted a receipt. A challan is enclosed for the purpose. 3. Failure to pay the said amount by date specified above will entail a penalty under section 10 of Balochistan Tax on Land and Agriculture Income Tax Ordinance, 2000. 4. If you intend to appeal against the assessment, you may file appeal under sections 161 and 162 of the Balochistan Land Revenue Act. 1967 (XVII of 1967) to the Appellate Authority within sixty days from the date of the order appealed against. ASSISTANT COLLECTOR/ OF TEHSIL FORM 'D‑1' [See rule 18] NOTICE OF DEMAND UNDER RULE 18 OF THE BALOCHISTAN. TAX ON LAND AND AGRICULTURAL INCOME TAX (ASSESSMENT AND COLLECTION) RULES, 2001 (PENALTY) No. OFFICE OF THE ASSISTANT COLLECTOR OF TEHSIL_____________ Dated_____________ Assessment Year_____________ To _____________ _____________ 1. Whereas you have not paid the sum of Rs. __________as required in the previous notice of demand served on 20 a penalty of Rs. _____________ (Rupees__________________________) has been imposed on you under section 9 of the Balochistan Tax on Land and Agriculture Income Tax Ordinance, 2001. 2. You are required to pay the amount on or before_____________ to the Treasury Officer/Sub‑Treasury Officer/National Bank of Pakistan/State Bank of Pakistan at ____________when you will be granted a receipt. A challan is enclosed for the purpose. 3. If you fail to pay the total amount of arrears and this penalty by the date specified in para. 2 above you will be treated as defaulter and dealt with accordingly. 4. It you intend to appeal against the penalty, you may file appeal under sections 161 and 162 of the Balochistan Land Revenue Act, 1967 tXV11 of 19671 to the Appellate Authority, within sixty days from the date o1 the order appealed against. ASSISTANT COLLECTOR OF TEHSIL FORM ' E' [see rule 21(2)] APPLICATION FOR REFUND OF TAX UNDER THE BALOCHISTAN TAX ON LAND AND AGRICULTURE INCOME‑TAX (ASSESSMENT AND COLLECTION) RULES, 2001 To The Assistant Collector of Tehsil I, ______ ______ ______ ______ ______ ______ ______ ______ son/daughter/wife of ______ ______ ______ ______ ______ ______ hereby declare‑ (a) that my total agricultural income computed in accordance with the provisions of the aforesaid rules during the year ended on_ _ _ _ _ _ _ _ being the income year for the assessment for the year ended on _ _ _ __ _ _ __ _ _ __ _ _ _amounted to Rs_ _ _ __ _ _ __ _ _ _: (b) that the tax chargeable in respect of such total agricultural income is Rs. _ _ _ __ _ _ __ _ _ _ (c) that the total land based chargeable from me for the income year mentioned at (a) above under the aforesaid rule is Rs. _ _ _ __ _ _ __ _ _ __ _ _ _ (d) that the total amount of tax paid by me for the income year mentioned at (a) above is Rs. _ _ _ __ _ _ __ _ _ __ _ _ _which is more than the tax at (b) above and also (c) above, and photocopy of relevant receipted challan is enclosed. I, therefore, request that a refund of Rs. _ _ _ __ _ _ __ _ _ __ _ _ _may be allowed to me Signature Name __________ National Identity Card No. __________ Address_____________ ___________________ VERIFICATION I, hereby declare that whatever is stated in this application is correct. Dated_____________ Signature Notes: 1. The application should be accompanied by a statement of total cultivated land and also by a return of total agricultural income, unless the same have already been tiled. 2. The application should be made to the Assistant Collector of the Tehsil who assessed/collected the tax. The application may be presented in person or through an authorized agent or tray be sent by post, FORM 'F' [See rule 22)] AGRICULTURAL INCOME TAX DEMAND AND RECOVERY REGISTER Teshil/Sub‑Tehsil_____________ Assessment Year_____________ Sr. No Name Amount of tax payable Prentage and address of owner assessee Balance of tax and penalty if any from last year Tax demand for the assessment year Penalty imposed, if any Total Date with receipt No. 1 2 3 4 5 6 7 Rs. Rs. Rs. Rs. Rs. Recoveries Remission or refund allowed Balance Remarks Amount Date of Order Amount, remitted or refunded recoverable 8 9 10 11 12 RS. Rs Rs.