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[Section Index]

The Land Development Tax Ordinance, 1976

( Ordinance NO. XLII OF 1976 )

[ 26th June, 1976 ]

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:-

Description of Land.

Rate of tax.

 

 


2[(a) 3[agricultural land other than lands used for cultivation of tea, coffee or rubber or for orchards]-

if the total land held by a family or body for the whole year or for more than six months is-

(i) not more than 2.00 acres . .

three poisha per decimal subject to a minimum of one taka;

(ii) more than 2.00 acres but does not exceed 5.00 acres.

six taka for 2.00 acres plus fifteen poisha per decimal for the land in excess of 2.00 acres;

(iii) more than 5.00 acres but does not exceed 10.00 acres.

fifty-one taka for 5.00 acres plus thirty six poisha per decimal for the land in excess of 5.00 acres;

(iv) more than 10.00 acres but does not exceed 15.00 acres.

two hundred thirty-one taka for 10.00 acres plus sixty poisha per decimal for the land in excess of 10.00 acres;

(v) more than 15.00 acres but does not exceed 25.00 acres.

five hundred thirty-one taka for 15.00 acres plus ninety five poisha per decimal for the land in excess of 15.00 acres;

4[(vi) more than 25.00 acres but does not exceed 33.33 acres.

fourteen hundred eighty-one taka for 25.00 acres plus one taka and forty-five poisha per decimal for the land in excess of 25.00 acres;

5[* * * ]]

 
6[(aa) agricultural land used for cultivation of tea, coffee or rubber or for orchards one taka and ten poisha per decimal;]
   
7[(b) non-agricultural land-  
   

(i) in any area within the police-stations mentioned in the First Schedule to this Ordinance

one hundred taka per decimal, if the land is used for commercial or industrial purposes;

twenty taka per decimal, if the land is used for residential or other purposes;
   

(ii) in any area within the municipalities at the district headquarters mentioned in the Second Schedule to this Ordinance

twenty taka per decimal, if the land is used for commercial or industrial purposes;


six taka per decimal, if the land is used for residential or other purposes;

 

(iii) in any other area

fifteen taka per decimal, if the land is used for commercial or industrial purposes;


five taka per decimal, if the land is used for residential or other purposes.]
   

8[(1A). Notwithstanding anything contained in sub-section (1), the Government may, by notification in the official Gazette,-
   

(a) revise, enhance or reduce the rate of land development tax specified in that sub-section;

 

(b) exempt any person or class of persons from payment of land development tax on agricultural land of such kind and of such quantity as may be specified in the notification.]

(2) [Omitted by section 2 of the Land Development Tax (Amendment) Ordinance, 1976 (Ordinance No. XCV of 1976).]

(3) The land development tax shall be assessed by the Revenue Officer in such manner as may be prescribed.

9[(3A) Any person aggrieved by any classification of land or assessment of land development tax made by a Revenue Officer may prefer an appeal to such authority, within such time and in such manner as may be prescribed. ]


(4) On the commencement of this Ordinance, all rent, land revenue and land taxes shall, notwithstanding anything contained in the laws under which they are payable, cease to be payable:
   
 

Provided that nothing in this sub-section shall apply to any arrear of such rent, land revenue or land taxes.

(5) For the purposes of this section, "family", in relation to a person, includes such person and his wife, son, unmarried daughter, son's wife, son's son and son's unmarried daughter:

Provided that an adult and married son who has been living in a separate mess independently of this parents from before the commencement of this Ordinance and his wife, son and unmarried daughter shall be deemed to constitute a separate family:

Provided further that in the case of any land held under any wakf, wakf-al-al-aulad, debuttar or any other trust where the beneficiaries have no right to alienate such land as their personal property, all such beneficiaries together shall be deemed to constitute a separate family in relation to such land.
  • 1
    Sub-section (1) was substituted by section 2 of the Land Development Tax (Amendment) Ordinance, 1976 (Ordinance No. XCV of 1976).
  • 2
    Clause (a) was substituted by section 3 of the Land Development Tax (Amendment) Ordinance, 1982 (Ordinance No. XV of 1982).
  • 3
    The words “agricultural land other than lands used for cultivation of tea, coffee or rubber or for orchards ” were substituted for the words “ agricultural land” by section 2 of the Land Development Tax (Amendment) Ordinance, 1986 (Ordinance No. IV of 1986).
  • 4
    Items (vi) and (vii) were substituted by section 2 of the Land Development Tax (Amendment) Ordinance, 1983 (Ordinance No. XXIX of 1983).
  • 5
    Item (vii) was omitted by section 2 of the Land Development Tax (Amendment) Ordinance, 1986 (Ordinance No. IV of 1986).
  • 6
    Clause (aa) was inserted by section 2 of the Land Development Tax (Amendment) Ordinance, 1986 (Ordinance No. IV of 1986).
  • 7
    Clause (b) was substituted by section 2 of the Land Development Tax (Amendment) Ordinance, 1986 (Ordinance No. IV of 1986).
  • 8
    Sub-section (1A) was inserted by section 2 of the Land Development Tax (Amendment) Act, 1993 (Act No. XXIX of 1993).
  • 9
    Sub-section (3A) was inserted by section 2 of the Land Development Tax (Amendment) Ordinance, 1976 (Ordinance No. XCV of 1976).
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