Page 77 - Muzaffargarh Gazzetteer

undertook establishment of sugar mills and construction of a base workshop
for tractors and tube-well repairs.
To start with, the headquarters of the TDA were situated at Shahpur within
District Sargodha but were later shifted to Jauharabad and then to Bhakkar.
The TDA was the first autonomous body after the partition, and in fact first
of its kind constituted by the Government for the development of the land in
the entire history of the colonization.
The work of settlement by the TDA was completed in 1978, and the record
was consigned to Tehsil Layyah. After separation of Tehsil Layyah from
Muzaffargarh, and creation of District Layyah, the record pertaining to part
of the Thal falling in Muzaffargarh was transferred to Tehsil Kot Addu. The
powers of adjustment of the TDA land were accordingly transferred from the
Extra Assistant Colonization Officer to the Assistant Commissioner Kot
Addu. In the year 2017, the Chief Secretary Punjab/Chairman, defunct TDA
withdrew the adjustment powers from the Assistant Commissioner and
entrusted them to the Deputy Commissioner/District Collector. The record
of adjustment of TDA was also shifted from Tehsil headquarters to the
District headquarters. Unfortunately, the record of adjustment files has
mostly not been preserved in original form and merely copies of adjustment
orders are available on record depicting the apathy, negligence and collusion
of the concerned staff.
Agricultural Income Tax
The main objective of a settlement is to make assessment of land according
to its classification primarily for the purpose of imposition of tax. In the
District Muzaffargarh, last settlement in Tehsil Kot Addu was undertaken in
1958 and in rest of the tehsils in 1921-25. Since, no settlement had taken
place for long, a different basis of tax assessment and collection was required
especially because of the various advancements, including the irrigation
system, in the field of agriculture. Accordingly, the Punjab Agricultural
Income Tax Act was enacted in 1997 whereby two methods were introduced:
a) Fixed tax on land owner having 12.5 acre or above.

b) Tax on the income derived from the agriculture.
Slabs for fixed tax on land
Before 30 After 1
th
st
June, 2019 July, 2019
(i) Not exceeding 12.5 acres Nil Nil
(ii) Exceeding 12.5 acres but not Rs.150/- Rs.300/-
exceeding 25 acres
(iii) Exceeding 25 acres but not Rs.300/- Rs.400/-
exceeding 50 acres
(iv) Exceeding 50 acres Rs.350/- Rs.500/-

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