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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:—
3. 3[(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. |
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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; |
6[(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; |
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8[(aa) agricultural land used for cultivation of tea, coffee or rubber or for orchards | one taka and ten poisha per decimal;] | ||||
9[(b) non-agricultural land- | |||||
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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. |