103CHAPTER XVIIIB
SPECIAL PROVISIONS FOR EXEMPTION OF LAND REVENUE IN RELATION TO AGRICULTURAL LAND
Exemption of land revenue in respect of agricultural land in certain cases151C. Notwithstanding anything contained elsewhere in this Act and subject to the provisions of this Chapter, where the total area of agricultural land held in Bangladesh by a family does not exceed twenty-five standard bighas, such family shall be exempted from payment of land revenue in respect of such lands with effect from the first Baisakh of 1379 B. S. or from such date as it may be entitled to such exemption under section 151I, as the case may be:
Provided that a family holding a total area of agricultural land exceeding twenty-five standard bighas on the 16th day of December, 1971, shall not be entitled to claim any exemption from payment of land revenue as a result of decrease in the total area to twenty-five standard bighas or less due to any transfer made during the period from the 16th day of December, 1971, to the last date for submission of the statement under section 151D:
Provided further that exemption from payment of land revenue under this section or under section 151I shall not absolve any person from the liability of payment of the Development and Relief Tax under the Finance (Third) Ordinance, 1958 (E.P. Ord. LXXXII of 1958), the Additional Development and Relief Tax under the Finance Ordinance, 1970 (E.P. Ord. XVI of 1970), the Education Cess under the Bengal (Rural) Primary Education Act, 1930 (Ben. Act VII of 1930) and the Local Rate under the Basic Democracies Order, 1959 (P.O. 8 of 1959), payable on the basis of land revenue and such other taxes, rates and cesses as may be payable under any other law for the time being in force.
Compulsory filing of statements by heads of families holding more than twenty-five bighas of agricultural land151D. 104[By the 31st day of January, 1973] all heads of families, who either individually or with other members of their families held or hold more than twenty-five standard bighas of agricultural lands in Bangladesh on the 16th day of December, 1971, or on the date of submission of the statement, shall submit to the Revenue-officer a statement of all such lands in such form and manner as may be prescribed 105[:
Provided that the Government may extend the time for submission of such statements in all cases or in any particulars case or class of cases or in respect of any area up to such date as it thinks fit.]
Penalty for non-submission of statements or wilful supression of land151E. Any head of a family, who fails, without any reasonable cause, to submit the statement required under section 151D within the specified time or wilfully makes any omission from, or incorrect declaration in, the statement submitted by him under the said section, shall be liable to a fine which may extend to taka one thousand, and the land for which no statement has been filed or which has been omitted from the statement or in respect of which the incorrect declaration is made shall stand forfeited to the Government:
Provided that where the failure to submit the statement or the omission from, or incorrect declaration in, the statement relates to any land transferred by any member of the family on or after the 16th day of December, 1971, such land shall not be forfeited but an equivalent quantity of land out of the lands actually held by any member or members of the family shall be forfeited in lieu thereof.
Liability of exempted holdings for re-assessment in certain cases151F. If any person who is exempted from payment of land revenue under section 151C subsequently acquires at any time agricultural land by inheritance, purchase, gift, heba or otherwise which, added to the total quantity of agricultural land already held by him and other members of his family, exceeds twenty-five standard bigahs in the aggregate, the entire quantity of agricultural land held by him and the other members of his family shall be liable to the payment of land revenue with effect from the following dates, namely:-
(i) in case of acquisition before the first day of Kartik of the Bengali year, with effect from the first day of Kartik of that year; and
(ii) in case of acquisition on or after the first day of Kartik of the Bengali year, from the first day of the Bengali year next following the date of such acquisition.
Compulsory submission of statement by head of the family acquiring land in certain cases151G. A head of a family, who, or any of the members of whose family, acquires agricultural land making the entire quantity of agricultural land held by such family liable to the payment of land revenue under section 151F, shall, within ninety days of the date of such acquisition, submit to the Revenue-officer a statement of all agricultural lands held by him and the other members of his family in such form and manner as may be prescribed.
Penalty for non-submission of statement or wilful suppression of land151H. A head of a family, who fails to submit a statement under section 151G within the specified time or wilfully makes any omission from, or incorrect declaration in, the statement submitted by him under the said section, shall be liable to a fine which may extend to taka one thousand and the land for which no statement has been filed or which has been omitted from the statement or in respect of which the incorrect declaration is made shall stand forfeited to the Government.
Exemption from payment of land revenue in case of decrease in area151I. Where the total area of agricultural land held by a family liable to the payment of land revenue decreases after the submission of the statement under section 151D or section 151G to twenty-five standard bighas or less due to inheritance or bone fide transfer, the head of such family may apply, in the prescribed form, praying for exemption from payment of land revenue, to the Revenue-officer stating the dates and reasons for such decrease, and the Revenue-officer shall, on being satisfied about the statement made in the application after making such enquiry as he deems fit, pass an order allowing such exemption with effect from the following dates, namely:-
(i) in case the application is made before the first day of Kartik of the Bengali year, with effect from the first day of Kartik of that year; and
(ii) in case the application is made on or after the first day of Kartik of the Bengali year, from the first day of the Bengali year next following the date of such application.
Definition of family and head of family106[151J. For the purpose of this Chapter-
(a) “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 his parents continuously since 107[* * *] before the 16th day of December, 1971, and his wife, son and unmarried daughter shall be deemed to constitute a separate family:
Provided further that in the cases of lands held under wakf, wakf-al-al-aulad, debuttar or any other trust where the beneficiaries have no right to alienate such lands as their personal property, all such beneficiaries together shall be deemed to constitute a separate family in relation to such land; and
(b) “head of a family” means-
(i) in cases other than those mentioned in the second proviso to clause (a) the person, male or female, in relation to whom a family is determined by the Revenue-officer in the prescribed manner, and
(ii) in the cases mentioned in the second proviso to clause (a), the Mutawalli, Sebait or Trustee, as the case may be.]]