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THE LAND DEVELOPMENT TAX ORDINANCE

Volume - 19 Act - XLII Year - 1976 Date - 26th June, 1976

An Ordinance to provide for the levy of a land development tax.

WHEREAS it is expedient to provide for the levy of a land development tax; NOW, THEREFORE, in pursuance of the Proclamations of the 20th August, 1975, and 8th November, 1975, and in exercise of all powers enabling him in that behalf, the President is pleased to make and promulgate the following Ordinance:—

1.Short title, extent and commencement

1. (1) This Ordinance may be called the Land Development Tax Ordinance, 1976. (2) It extends to the whole of Bangladesh, except the Chittagong Hill Tracts. (3) It shall be deemed to have come into force on the fourteenth day of April, 1976.

2.Definitions

2. In this Ordinance, unless there is anything repugnant in the subject or context, - 1[ (a) “body” means body of individuals, whether incorporated or not, and includes any company, firm, society, association, organisation or authority by whatever name called;] 2[ (aa)] “Deputy Commissioner” includes an Additional Deputy Commissioner; (b) “land” includes land covered with water at any time of the year, benefits arising out of land and things attached to the earth or permanently fastened to anything attached to the earth; (c) “land taxes” means- (i) the development and relief tax payable under the Finance (Third) Ordinance, 1958 (E.P. Ord. LXXXII of 1958), (ii) the additional development and relief tax payable under the Finance Act, 1967 (E.P. Act XVII of 1967), (iii) the local rate payable under the Basic Democracies Order, 1959 (P.O. No. 18 of 1959), and (iv) the primary education cess payable under the Finance Act, 1974 (XLIV of 1974); (d) “non-agricultural land” has the same meaning as assigned to it in section 2(4) of the Non-Agricultural Tenancy Act, 1949 (E. B. Act XXIII of 1949); (e) “prescribed” means prescribed by rules made under this Ordinance; (f) “Revenue Officer” includes any officer whom the Government may appoint to discharge all or any of the functions of a Revenue Officer under this Ordinance or any rules made thereunder; (g) “year” means a Bengali year commencing on the first day of Baishakh.

3.Land development tax

3. 1[ (1) There shall be levied and collected, for every year commencing on the first day of Baishakh, 1383 B.S., on all lands a tax to be called land development tax at the rates specified below, namely:-

3A.Exemption

1[ 3A. The Government or any Officer authorised by it in this behalf may, by order in writing and subject to such conditions as it or he may specify therein, exempt from payment of land development tax, any public graveyard, public cremation grounds or place of public prayer or religious worship. Explanation. “Place of public prayer or religious worship” shall have the same meaning as in section 151A of the State Acquisition and Tenancy Act, 1950 (E.B. Act XXVIII of 1951).]

3AA.Special provision relating to assessment of land development tax in respect of certain lands

1[ 3AA. Notwithstanding anything contained in section 3, in assessing the land development tax in respect of the lands mentioned in the Third Schedule to this Ordinance, the amount which was payable as rent or land revenue in respect of such lands under the State Acquisition and Tenancy Act, 1950 (E.B. Act XXVIII of 1950), shall be excluded from the total amount payable as land development tax for such lands.]

4.Power of Government to amend schedule

4. The Government may, by notification in the official Gazette, add any other police-station to the schedule or exclude therefrom any police-station or any area of any police-station.

4A.Bar of proceedings in Civil Courts

1[ 4A. No suit or other legal proceeding shall lie in any Civil Court to set aside or modify any classification of land or assessment of land development tax made by a Revenue Officer or any order made by any authority in any appeal under this Ordinance.]

5.Power to make rules

5. The Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Ordinance.



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