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ORDINANCE XVIII OF 2001 ORDINANCE XVIII OF 2001 BALOCHISTAN LOCAL GOVERNMENT ORDINANCE, 2001 An Ordinance to establish, reconstruct and regulate the Local Governments in the Province of Balochistan [Gazette of Balochistan, Extraordinary, 9th August, 2001] No. Legis:I‑122/Law/2000‑111, dated 9‑8‑2001.‑‑‑The following Ordinance made by the Governor of Balochistan on 8th August, 2001 is hereby published for general information: Whereas it is expedient to devolve political power and decentralize administrative and financial authority to accountable Local Governments for good governance, effective delivery of services and transparent decision making through institutionalized participation of the people at grass‑root level; And whereas the Provincial Assembly of Balochistan is dissolved, the Governor is satisfied that circumstances exist which render it necessary to take immediate action; Now, therefore, in pursuance of Article 4 of the Provisional Constitution (Amendment) Order, 1999 (Chief Executive's Order No.9 of 1999 and in exercise of all powers enabling in that behalf, the Governor of Balochistan is pleased to make and promulgate the following Ordinance:‑‑ CHAPTER XII LOCAL GOVERNMENT FINANCE 118. Collection of taxes.‑‑‑(1) All taxes, levied under this Ordinance shall be assessed, regulated and collected in the prescribed manner. (2) Failure to pay, any tax and other money claimable under this Ordinance shall be an offence and the arrears shall be recovered .as arrears of land revenue.