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ORDINANCE II OF 2000 BALOCHISTAN TAX ON LAND AND AGRICULTURE INCOME ORDINANCE, 2000 ORDINANCE II OF 2000 An Ordinance to provide far imposition of tax on Land and Income from Agricultural Land situated in the Province of Balochistan. [Gazette of Balochistan, Ex traordinary,30th June, 2000] No. Legis.I-94/Law/93, dated 30-6-2000.--The following Ordinance made by the Governor of Balochistan on 30th June, 2000, is hereby published for general information---- 2. Definitions.---In this Ordinance unless there is anything repugnant in the subject or context--- (a) "agricultural income" means--- (i) any rent or revenue derived from land which is situated in the Province of Balochistan and is used for agricultural purposes; (ii) any income derived, from such land by agriculture or the performance by a cultivator or receiver of rent-in-land or any process ordinarily -employed by cultivator or receiver of rent-in-kind to render the produce raised or received by him fit to be taken to market or in respect of which no process has been performed other than a process of the nature described herinabove. (iii) The sale by a cultivator or receiver of rent-in-kind of the produce raised or received by him in respect of which no person has been performed other than a person of the nature described in paragraph (ii). (iv) Any income derived from any building owned and occupied by the receiver of the rent or revenue of any such land, or occupied by the cultivator or the receiver of rent-in-kind, of any land with respect of which, -or the produce of which, any operation mentioned in sub-clause (ii) is carried, on:' Provided that the building is on, or in the immediate vicinity of the land, and is a building which the receiver of the rent or revenue of the cultivator, or the receiver of the rent-in-kind by reason of his connection with the land, requires as a dwelling house, cf., a store-house, or other out building. (b) "assessee" means a person by whom any tax or any other sum of money is payable under this Ordinance, and includes--- (i) every person in respect of whom any proceeding under this Ordinance has been taken for the assessment of his agricultural income or, as the case may be, the agricultural income of any other person in respect of which he is assessable or of the amount of refund due or to such other person; (ii) every person who is required to file a return of total agricultural income under this Ordinance; and (iii) every person who is deemed to be an assessee or an assessee in default under any provision of this Ordinance; (c) "assessment" includes reassessment and additional assessment and the related expressions shall be construed accordingly; (d) "assessment year" means the period of twelve months beginning on the first day of July next following the income year and includes any such period which is deemed under any provision of this Ordinance, to be the assessment year in respect of any agricultural income or any agriculture income year; (c) "Board of Revenue" means the Board of Revenue established under the Balochistan Board of Revenue Act, 1957 (XI of 1957); (f) "Collector" means the Collector of a District appointed under the Balochistan Land Revenue Act, 1967 (XVII of 1967); (g) "Society" means, a society registered under the Cooperative Societies Act, 1925 (VII of 1925) or under any other law for the time being in force in Pakistan for the registration of societies; (h) "Government" means the Government of Balochistan; (i) "Agriculture income year" means--- (i) the agricultural year as defined in Balochistan Land Revenue Act, 1967; (ii) such period as the Board of Revenue may, in the case of any ?person or class of persons specify by notification in the official Gazette; (j) "matured orchard" means orchards of the age of seven years or more in the case of mango orchards and of the age of five years or more in the case of other orchards; (k) "cultivable land" means the net area shown which was actually cropped during a tax year regardless of the number of crops raised and includes area under matured orchards for the same year; (1) "owner", includes a mortgagee in possession, or tenant of Government land. Explanation I.---Where any land is owned by more than one person whether as member of a firm or association or otherwise, every one of these persons individually to the extent of his share in the said land, shall be deemed to be an owner. Explanation II.---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; (m) "prescribed" means prescribed by rules: (n) "rules" means rules made under this Ordinance; (o) "agriculture income-tax" means tax on land or agricultural income leviable under this Ordinance and includes any penalty, fee or other charge or any such or amount payable under this Ordinance.