Balochistan Tax on Land and Agricultural Income Tax Ordinance, 2000  30th June, 2000

Balochistan Sales Tax Ordinance, 2000  30th June, 2000

1. Short title, extent and commencement.
(1) This Ordinance may be called the Balochistan Tax on Land and Agricultural Income Ordinance, 2000.
(2) It extends to the whole of Balochistan except the Tribal Areas.
(3) It shall come into force with effect from the first day of July, 2000.

2. Definitions.
In this Ordinance unless there is anything repugnant in the subject or context

1. "Agricultural income" means
   1. any rent or revenue derived from land which is situated in the Province of Balochistan and is used for agricultural purposes;
   2. 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 hereinabove.
   3. 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).
   4. 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, or any land with respect of which, or the produce of which, any operation mentioned in sub-clause (ii) is carried on:
   5. 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, or a store house, or other out building.
2. "assessee" means a person by whom any tax or any other sum of money is payable under this Ordinance, and includes
   1. 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;
   2. every person who is required to file a return of total agricultural income under this Ordinance; and
   3. every person who is deemed to be an assessee or an assessee in default under any provision of this Ordinance;
3. "assessment" includes reassessment and additional assessment and the related expressions shall be construed accordingly;
4. "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;
5. "Board of Revenue" means the Board of Revenue established under the Balochistan Board of Revenue Act, 1957 (XI of 1957);
6. "Collector" means the Collector of a District appointed under the Balochistan Land Revenue Act, 1967 (XVII of 1967);
7. "Society" means a society registered under the Cooperative Societies Act, 1925 (VII of 1925) or under any otehr law for the time being in force in Pakistan for the registration of societies;
8. "Government" means the Government of Balochistan;
9. "Agriculture income year" means
   1. the agricultural year as defined in Balochistan Land Revenue Act, 1967;
   2. such period as the Board of Revenue may, in the case of any person or class of persons specified by notification in the official Gazette;
10. "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;
11. "cultivable land" means the net area sown 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;
12. "owner" includes a mortgage 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;
13. "prescribed" means prescribed by rules;
14. "rules" means rules made under this Ordinance;
15. "agriculture income tax" means tax on land or agricultural income leviable under this Ordinance and includes any penalty, fee or other charge or any sum or amount payable under this Ordinance.

Provided that:

1. No agricultural income-tax shall be payable by an assessee where net Agriculture total income des not exceed Rs. 80,000 and
2. the agriculture income liable to tax would be net of costs as prescribed in rules.

No. Legis. I-120/Law/2000, dated 29.6.2000.
The following Ordinance made by the Governor of Balochistan on 26th June, 2000, is hereby published for general information:–

Preamble.
Whereas it is expedient to provide for levy of sales tax on the services rendered or provided in the Province of Balochistan and for matters ancillary thereto or connected therewith.

And whereas the Provincial Assembly of Balochistan stands suspended in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Governor of Balochistan 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 him in that behalf, the Governor of Balochistan on the instructions of Chief Executive of Pakistan is pleased to make and promulgate the following Ordinance:-

1. Short title, extent and commencement.
(1) This Ordinance may be called the Balochistan Sales Tax Ordinance, 2000.
2) It extends to the whole of Balochistan except Tribal Areas.
(3) It shall come into force on the 1st day of July, 2000.

2. Interpretation.
In this Ordinance, unless there is anything repugnant in the subject or context, the words and expression used but not defined shall have the same meaning as in the Sales Tax Act, 1990.

3. Scope of Tax.
(1) Subject to the provisions of this Ordinance, there shall be charged, levied and paid a tax known as Sales Tax at the rate of fifteen per cent of the value of the taxable services rendered or provided in the Province of Balochistan.
2) The tax shall be charged and levied on the services specified in the Schedule to this Ordinance in the same manner and at the same time, as if it were a sales tax leviable under section 3, 3A or 3AA, as the case may be, of the Sales Tax Act, 1990.
(3) All the provisions of the Sales Tax Act, 1990, rules made, notifications, orders and instructions issued thereunder shall, mutatis mutandis, apply to the collection and payment of tax under this Ordinance in so far as they relate to-

1. manner, time and mode of payment;
2. registration and de-registration;
3. keeping of records and audit;
4. enforcement and adjudication;
5. penalties and prosecution; and
6. all other allied and ancillary matters.

1. Services provided or rendered by hotels, marriage halls, lawns, clubs and caterers;

1. Services provided or rendered by hotels.
2. Services provided or rendered by marriage halls and lawns;
3. Services provided or rendered by clubs; and;
4. Services provided or rendered by caterers.

2. Advertisement on T.V. and Radio excluding advertisements-

1. if sponsored by a Government Agency for health education;
2. if sponsored by Population Welfare Division relating to Sathi educational promotion campagin funded by USAID; and
3. public service messages if telecast on television by World Wildlife Funds for Nature or UNICEF.

3. Services provided or rendered by persons authorized to transact business on behalf of others.

1. Customs agents;
2. Ships Chandlers;
3. Stevedores;

4. Courier services.

5. Services provided or rendered for personal care by beauty parlours, beauty clinic, slimming clinic.

6. Services provided or rendered by laundries and dry cleaners.