Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Punjab Lands Improvement Tax Act, 1975 31 of 1975 [03 April 1975] CONTENTS 1. Short Title And Commencement 2. Definitions 3. Application Of The Act 4. Tax On Lands In The Local Areas 5. Levy, Collection And Recovery Of Tax 6. Power To Modify The Schedule 7. Powers To Make Rules 8. Repeal Of Punjab Ordinance No. I Of 1975 SCHEDULE 1 :- SCHEDULE I Punjab Lands Improvement Tax Act, 1975 31 of 1975 [03 April 1975] An Act to provide for the levy and collection of tax on certain lands in the Punjab Preamble.- WHEREAS it is expedient to provide for the levy and collection of improvement tax on certain lands in the Punjab: It is hereby enacted as follows:- 1. Short Title And Commencement :- (1) This Act may be called the Punjab Lands Improvement Tax Act, 1975. (2) It shall come into force at once. 2. Definitions :- (1) In this Act, unless there is anything repugnant in the subject or context,- (a) "Land" means the land assessed to land revenue; (b) "Local Area" means the area specified in the Schedule; (c) "Schedule" means the Schedule appended to this Act; and (d) "Tax" means the tax levied under this Act. (2) The words and expression used but not defined shall bear the same meaning as they bear in the West Pakistan[2] Land Revenue Act, 1967. 3. Application Of The Act :- This Act shall apply to the lands situated in the local areas specified in the Schedule. 4. Tax On Lands In The Local Areas :- There shall be levied and collected tax from the owners of the lands situated in the local areas at the rate of Rs. 3.75 per acre per annum for a period of 12 years. 5. Levy, Collection And Recovery Of Tax :- Tax shall be levied and collected in such manner as may be prescribed and the arrears of it may be recovered as if it were arrears of land revenue. 6. Power To Modify The Schedule :- Government may add to or modify entries in the Schedule from time to time by notification in the official Gazette. 7. Powers To Make Rules :- Government may make rules to carry out the purposes of this Act. 8. Repeal Of Punjab Ordinance No. I Of 1975 :- The Punjab Lands Improvement Tax Ordinance, 1975 (Punjab Ordinance No. I of 1975), is hereby repealed. SCHEDULE 1 SCHEDULE I [See SECTION 3] xxx