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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:‑‑‑ 4. Insertion of new sections in Ordinance II of 2000.‑‑‑In the said Ordinance after section 5, as so amended the following new sections shall be inserted:‑‑‑ . 5A. Computation of agricultural income.‑‑‑In computing agricultural income of an assessee the following allowances and deductions shall be made, namely:‑‑ (a) any expenditure on account of labour for‑‑ (i) tilling the land; (ii) sowing the seed; (iii) ploughing / planting; (iv) tending / pruning; (v) rendering the produce fit to be taken to market; (vi) any other agricultural operation; (b) any expenditure incurred on purchase of‑‑ (i) seed; (ii) fertilizers and pesticides; (c) any expenditure incurred on‑‑ (i) hiring animals, tractors, agricultural machinery and implements used for earning agricultural income; (ii) repair and maintenance of watercourses; (d) any expenditure incurred on‑‑ (i) harvesting of agricultural produce; (ii) marketing of the agricultural produce; (e) any sum paid on account of‑‑ (i) ushr; (ii) local cess and other cesses: (iii) water rate (Abiana); (iv) electricity bills in respect of tube-wells and lift pumps used for agriculture; (v) fuel charges in respect of tube-wells and lift pumps used for agriculture; (vi) rent of land used for agriculture; (vii) obtaining of agricultural loans; (viii) mark‑up on agricultural loans. (f) in respect of depreciation of such buildings, machinery and plant being the property of the assessee used for the purpose of earning agricultural income, allowance at the rate of 15 per cent. of the written down value: and . (g) any other expenditure .not being in the nature of capital expenditure of personal expenses of the assessee laid out or expended wholly and exclusively for the purposes of agriculture. 5B. Allowances to be treated as deduction from income.‑‑‑Any allowance admissible under this Ordinance shall be included in the total agricultural income but may be deducted from such income for the purpose of computing the tax payable by an assessee under this Ordinance. 5C. Liability in the case of deceased person.‑‑‑Where a person dies, his legal representatives shall be liable to pay tax which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased. (2) For the purpose of making an assessment of the agricultural income of the deceased and recovery of tax‑‑ . (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representatives and may be continued against the legal representatives from the‑ stage at which it stood on the date of.the death of the deceased; and (b) any proceeding which could have been taken against the deceased if he had survived may be taken against the legal: representatives, and all the provisions of this Act shall, so far as may be, apply accordingly. 1 (3) The legal representatives of the deceased shall, for the purposes of this Ordinance be deemed to be an assessee. Explanation.‑‑‑For the purposes of this section, "legal representative" includes an executor, administrator and any person administering the estate of a deceased person. 5D. Liability of agent representing assessee.‑‑‑(1)‑Every agent shall, in respect of the agricultural income for which he is, or is declared to be, or, is treated as, an agent be deemed to be an assessee for the purposes of this Ordinance and shall be subject to the same obligations and liabilities as if he were the assessee, and shall be liable to assessment in his own name in respect of that income. (2) Every agent who pays any tax under this Ordinance shall be entitled to recover the tax so paid from the person on whose behalf it is paid, or to retain an equivalent amount out of any moneys due or belonging to the said person which may be in his possession or come into his possession at any time. (3) Nothing in this Ordinance shall prevent either the direct assessment of the person on whose behalf or for whose benefit, any such income is receivable. or tile recovery from such person of the tar payable in respect of Explanation‑For the purposes of this section, "agent" includes‑‑ (i) in respect of the income of a minor lunatic or idiot, the guardian or manager who is entitled to receive or is in receipt of, such income, on behalf or such minor lunatic or idiot: (ii) in, respect of income, which the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager appointed by or under any order of a Court receives or is entitled to receive on behalf Of or fur tile benefit of, any person, such Court of Wards, Administrator General, Official Trustee, receiver or manager; and (iii) in respect of income which a trustee appointed under as trust declared by a duly executed instrument in writing whether testamentary or otherwise including any Wakf deed which is valid under the Mussalman Wakf Validating Act. 1913 (VI of 1913). receives or is entitled to receive on behalf or for the benefit of any person, such trustee of trustees).