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9

Penalty for Concealment of Cultivated land etc

Act: Balochistan Tax on Land and Agriculture Income Ordinance 2000

Section Provisions

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---- 9. Penalty for Concealment of Cultivated land etc.---Where, in the course of any proceedings under this Ordinance, the Collector or the appellate or revisional authority is satisfied that any owner as, either in the said proceedings or in any earlier proceedings relating to an assessment in respect of any agriculture income-tax year, concealed the particulars of cultivable land or furnished inaccurate particulars of such cultivable land, he or it may impose upon such owner a penalty equal to the amount of land tax which the said owner sought to evade by concealment of his cultivable land or furnishing of inaccurate particulars of such cultivable land as aforesaid.