THE THAL (INCREASE IN VALUE) (VALIDATION OF LEVY OF TAX) ORDINANCE, 1971

(Pb. Ord. II of 1971)

Sections

         1.         Short title and commencement.

         2.         Validation of levy etc. of tax.

 

^[1]THE THAL (INCREASE IN VALUE) (VALIDATION OF LEVY OF TAX) ORDINANCE, 1971

(Pb. Ordinance II of 1971)

[23 February 1971]

An Ordinance to validate the levy, charging, collection and realization of the tax under the Punjab Thal (Increase in Value) Act, 1940

Preamble.— WHEREAS it is expedient to validate the levy, charging, collection and realization of the tax under the Thal (Increase in Value) Tax Assessment Rules, 1961, made under the Punjab Thal (Increase in Value) Act, 1940, in the manner hereinafter appearing;

      NOW, THEREFORE, in pursuance of the Martial Law Proclamation of 25th March, 1969, read with the Provisional Constitution Order, and in exercise of all powers enabling him in that behalf, the Governor of the Punjab is pleased to make and promulgate the following Ordinance:-

1.   Short title and commencement.— (1) This Ordinance may be called the Thal (Increase in Value) (Validation of Levy of Tax) Ordinance, 1971.

      (2)  It shall come into force at once.

2.   Validation of levy etc. of tax.— Notwithstanding anything contained in rule 3 of the Thal (Increase in Value) Tax Assessment Rules, 1961, before its substitution under notification No. 4907-69/3962-CI, dated the 30th July, 1969, issued by the Government of West Pakistan, Colonies Department, or any judgment, decree or order of any court or other authority, any tax levied, charged, collected or realized in accordance with rule 3 before its said substitution shall be deemed to have been validly levied, charged, collected or realized, as the case may be, under the rule so substituted read with notification No. 4907-69/3965-CI, dated the 30th July, 1969, issued by the Board of Revenue, West Pakistan, and where any such tax has not been paid or realized before the coming into force of this Ordinance, the same shall be recoverable in accordance therewith.