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ORDINANCE XXI OF 2001 ORDINANCE XXI OF 2001. BALOCHISTAN TAX ON LAND AND AGRICULTURAL INCOME (AMENDMENT) ORDINANCE, 2001 An Ordinance to amend the Balochistan Tax on Land and Agricultural Income Ordinance, 2000 [Gazette of Balochistan. Extraordinary, 18th September, 2001] No. Legis. 1‑94/law/93, dated 18‑9‑2001.‑‑‑The following Ordinance made by the Governor of Balochistan on 10th September, 2001 is hereby published for general information:‑‑‑ 3. Substitution of section 5 of Ordinance 11 of 2000.‑‑‑In the said Ordinance for section 5 the following shall be substituted:‑‑‑ "5. Assessment and collection of tax.‑‑‑(1) The tax shall be assessed acid collected by the Collector in such manner as may be prescribed. (2) In the case of assessment regarding an owner holding land in more than one pat‑war circle, the owner shall tile a statement regarding the location of his land in the Balochistan. in such manner as may be prescribed. (3) Every (person) whose case falls under subsection (2) of section 3, shall file the return of his total agricultural income in the prescribed form.) (4) No assessment on the basis of return shall be made by the Collector after the expiration of two years from the end of the assessment year in which the total agricultural income was first assessable.)"