LAHORE: The LHC has ruled that agricultural tax for the year 2012 and 2013 (a prior to promulgation of Finance Act 2013) can be recovered; however, taxpayers have the right to challenge the amount sought to be recovered.
A judgment issued by Justice Ayesha A Malik on hundreds of petitions ruled that against the recovery notices issued under Section 3B of Punjab Agricultural Income Tax Act 1997, remedy of appeal is available to the petitioners.
“The recovery notices can be challenged within 30-day time from the date of release of this judgment under Section 7 of the Act before the competent authority, who is directed to decide the appeals filed by the petitioners within 30 days after which the respondents can recover agricultural income tax from the petitioners.”
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