Updated: Monday December 09, 2013/AlEthnien
Safar 06, 1435/Somavara
Agrahayana 18, 1935, at 09:50:57 PM
[1][1]The [2][2][
(W.P. Act XXXII of 1958)
[
An
Act to consolidate the law relating to imposition of tax on motor vehicles in [3][3][the
Preamble.– WHEREAS it is expedient to consolidate the
law relating to imposition of tax on motor vehicles in [4][4][the
It
is hereby enacted as follows:-
1. Short title, extent and commencement.– (1) This Act may be called [5][5][the
(2) It extends to the whole of the Province
of [6][6][the
(3) It shall come into force at once.
2. Definitions.– In this Act, unless there is anything
repugnant in the subject or context–
(a) “Government” means [8][8][the Provincial Government of the
(b) “licensing officer” means an officer appointed
by the Government to perform the duties and exercise the powers imposed or
conferred upon a licensing officer under this Act;
(c) “motor vehicle” includes a vehicle, carriage
or other means of conveyance propelled, or which may be propelled on a road by
electrical or mechanical power either entirely or partially;
(d) “prescribed” means prescribed by rules made
under this Act;
(e) “tax” means the tax imposed under this Act;
(f) “token” means a ticket to be displayed on a
motor vehicle as an indication that the tax leviable thereon has been duly paid
or that no tax is payable;
(g) “Director” means the officer appointed by the
Government as the head of the Taxation Department; and
(h) [9][9][Divisional Excise and Taxation Officer]
means an officer appointed by the Government as [10][10][Divisional Excise and Taxation Officer] of
the Taxation Department, and includes an officer appointed by the Government to
perform the duties of [11][11][Divisional Excise and Taxation Officer]
under this Act.
3. Imposition
of tax.–
(1) A tax shall be leviable on every motor vehicle, in equal installments for
quarterly periods, commencing on the first day of [12][12][July], the first day of [13][13][October], the first day of [14][14][January], and the first day of [15][15][April] at the rate specified in the Schedule to
this Act:
[16][16][Provided that for reasons specified therein
the Government may, by notification, in respect of any class of motor vehicles
or motor vehicles plying in any specified area or along any specified route,
prescribe a rate lower than the rate mentioned in the Schedule [17][17][or direct that subject to such conditions as
may be prescribed the tax shall be leviable on annual basis]:]
Provided
further that any broken period in such quarterly periods shall, for the purpose
of levying the tax be considered as a full period:
[18][18][Provided further that if so opted by a
tax-payer, the tax in respect of a motor vehicle may be levied once for all at
such rate as may be prescribed and if the tax is so paid such motor vehicle
shall for ever cease to be liable to the payment of tax under this Act [19][19][:]]
[20][20][Provided further that tax for a motor-cycle,
a scooter or a motor-cycle drawing a side trailer or cabin shall be levied lump
sum once for all at the rate and time specified in the Schedule to this Act.]
(2) The tax shall be paid upon a licence to
be taken out and paid for under the provisions of this Act by the person who
keeps the motor vehicle for use.
[21][21][(3) A
rebate equal to 10 per cent of the amount of annual tax for a financial year
will be given if the amount of annual tax is paid in lump sum on or before the
31st day of July of the financial year.]
4. Obligation of persons keeping motor
vehicles to make declaration and to pay tax.– (1) Every person who keeps a motor vehicle for use shall fill up and
sign a declaration in the prescribed form stating the prescribed particulars,
and shall deliver the declaration as filled up and signed by him to the
licensing officer before the expiry of twenty-one days from the day of his
commencing to keep the motor vehicle for use. Any such or similar declaration
filled up, signed and delivered under any of the enactments mentioned in sub-section
(1) of section 17 of this Act, shall be deemed to have been filled up, signed
and delivered under this section.
[22][22][(2) The
tax to which he appears by such declaration to be liable shall be paid by the
person keeping the motor vehicle, if for the first quarterly period, before the
31st day of July, if for the second quarterly period, before the 31st day of
October, if for the third quarterly period, before the 31st day of January and
if for the fourth quarterly period, before the 30th day of April [23][23][if in lump sum for a financial year, before the
first day of October and if once for all, at the time of initial
registration]:]
Provided
that if such person commences to keep the motor vehicle for use after the
commencement of this Act he shall pay the first installment due before the
expiration of twenty one days from the day of his commencing to keep the motor
vehicle for use.
(3) Every person who owns any motor vehicle
which is let for hire, shall, for the purposes of this Act, be the person who
keeps the motor vehicle for use.
5. Obligation to make additional
declaration and to pay further tax.– Whenever any person, who has delivered a declaration under the
preceding section becomes liable to an additional tax by reason of his keeping
a greater or number of motor vehicles for use than he has stated in the
declaration, or by reason of any change in the character of any motor vehicle
kept by him for use, he shall fill up and sign an additional declaration
specifying with reference to such liability the particulars required by the
preceding section. Such person shall deliver the additional declaration so
filled up and signed and pay such additional tax as by the last mentioned
declaration appears to be payable by him to the licensing officer before the
expiration of twenty-one days from the day of his becoming so liable as
aforesaid:
Provided
that when payment is made of additional tax by reason of any change in the
character of any motor vehicle, an allowance shall be made for the tax already
paid.
6. Service of special notice to make
declaration and to pay tax.–
The licensing officer may direct a special notice to be served upon any person
requiring such person to fill up, sign and deliver to the officer named in such
notice, a form of declaration, to be left with such notice stating whether such
person is or is not liable to the payment of any tax and to pay the tax to
which he appears by such declaration to be liable to the person named therein
before the expiration of fourteen days from the date of the service of such
special notice.
7. Grant of licence.– Every licensing officer shall grant and
deliver to every person who pays to him the first installment of tax due, a
licence in which shall be specified the particulars of the tax paid, with any
other particulars that may be prescribed. The licence shall be dated on the day
of granting the same and shall expire on the [24][24][30th day of June] next following.
8. Penalty for omission to comply with the
provisions of section 4.–
(1) If a person–
(a) fails to deliver a declaration in accordance
with the provisions of this Act; or
(b) delivers a declaration wherein the particulars
prescribed to be therein set forth are not fully and truly stated,
the licensing officer may, after making such
enquiry as he deems fit and after hearing the person if he desires to be heard,
impose on such person any tax or additional tax for such quarterly period or
periods as the licensing officer may find that such person is liable to pay
under the provisions of this Act, and may also impose a penalty which may
extend to twice the amount of the tax to which he is found liable.
[25][25][1-A. The
provisions of sub-section (8) shall apply mutatis
mutandis in the case of vehicles liable to pay the tax annually.]
(2) The tax or additional tax imposed shall
be payable before the expiry of fourteen days from the date of order of the
licensing officer.
9. Penalty for keeping a motor vehicle
without a licence or failure to pay tax.– Whoever–
(a) keeps a motor vehicle for
use without having a proper licence; or
(b) neglects or refuses to pay any amount of tax
to which he is liable within the period fixed for such payment,
shall be liable to pay, in addition to any
arrear of tax that may be due from him, a penalty which may extend to an amount
[26][26][equal to twice the amount of the tax] to
which he is liable.
10. Recovery of a tax or additional tax imposed
under section 8 or section 9.–
Any tax or additional tax or penalty imposed under the provisions of section 8
or section 9 may be recovered in the manner provided in section 11 for the
recovery of an arrear of tax.
11. Recovery of arrear of tax.– (1) If any tax payable under this Act is not
paid within the fixed period, and the defaulter does not show cause to the
satisfaction of the Deputy Director or any officer authorised by him in this
behalf, for his failing to do so, such tax (including the cost of recovery
thereof) may be recovered under a warrant in the prescribed form signed by the
Deputy Director, or distress and sale of movable property belonging to such
person. The warrant may be addressed to an officer of the Excise and Taxation
Department for execution, who may obtain such assistance from other Government
servants of the said Department as he may consider necessary for the execution
thereof.
(2) Notwithstanding anything in sub-section
(1), any tax, additional tax or penalty under this Act remaining unpaid may be
recovered as arrears of land revenue.
12. Appeals.– (1) Any person aggrieved by an order relating to the assessment,
imposition or recovery of tax or penalty may, within a period of thirty days
from the date of such order, appeal from such order to the Deputy Director.
(2) The Director may either of his own
accord or on receiving a petition from the aggrieved party, at any time revise
an appellate order passed by the Deputy Director under sub-section (1) [27][27][:]
[28][28][Provided that no order shall be made by the
Director under this sub-section without giving the aggrieved party an
opportunity of being heard.]
(3) Subject
to the order, if any, passed on revision by the Director under sub-section (2)
the order of the Deputy Director passed under sub-section (1) or that of the
licensing officer, if not appealed against, shall be final and shall not be
called in question in any proceedings whatsoever.
13. Exemptions and deductions.– (1) The Government may by rule, or order,
exempt a person or class of persons from liability to pay the whole or part of
the tax in respect of any motor vehicle, or class of motor vehicles, and may,
in like manner, exclude any motor vehicle, or class of motor vehicles, from the
operation of this Act.
(2) Whoever becomes liable to pay a
quarterly installment of tax, but proves to the satisfaction of the licensing
officer that he has not used or permitted the use of the motor vehicle
throughout the quarterly period preceding shall be entitled to receive an order
in writing from the licensing officer exempting him from liability to pay such
first mentioned quarterly installment and the licensing officer shall make an
endorsement to that effect upon the licence.
[29][29][(2-A) Whoever
becomes liable to pay the tax annually but proves to the satisfaction of the
licensing officer that he has not used or permitted the use of the motor
vehicle for at least three months, shall be entitled to receive an order in
writing from the licensing officer exempting him from liability to pay the tax
for that period proportionately and the licensing officer shall make an
endorsement to that effect upon the licence.]
(3) [30][30][* * * * *
* * * * * * *]
[31][31][(4) Nothing
in this Act shall apply to a tractor or a trailor attached to a tractor used
for the purpose of agriculture.
Explanation– A tractor and a trailor used together for
transporting agricultural produce of the owner shall, for the purpose of this
section, be deemed to be used for the purpose of agriculture.]
14. Bar to
jurisdiction of civil and criminal courts in matters of taxation.– The liability of a
person to pay the tax or penalty shall not be determined or questioned in any
other manner or by any other authority than is provided in this Act, or in
rules made thereunder, and no prosecution, suit or other proceeding shall lie
against any Government officer for anything in good faith done, or intended to be
done, under this Act.
15. Power of Government to make rules.– (1) The Government may, after previous
publication, make rules[32][32] for the purpose of carrying into effect the
provisions of this Act.
(2) In particular and without prejudice to
the generality of the foregoing power, the Government may make rules on all or
any of the following matters, namely:-
(a) to prescribe the form of any declaration,
licence, certificate or special notice and the particulars to be stated
therein;
(b) to prescribe the officers by whom any duties
are to be performed and the area in which they shall exercise their authority;
(c) to provide for the total or partial exemption
for a limited period from liability to taxation, in respect of any motor
vehicle brought into the territory to which this Act extends by persons making
only a temporary stay there;
(d) to regulate the method of assessing and
recovering the tax;
(e) to regulate the manner in which special
notices may be served;
(f) to regulate the extent to which licences may
be transferred;
(g) to regulate the manner in which exemptions or
refunds may be claimed and granted;
(h) to regulate the manner in which appeals may be
instituted and heard;
(i) to require that no motor vehicle shall be
used in the Province unless a token is displayed thereon indicating that the
tax has been duly paid or that the owner of the vehicle is entitled to
exemption;
(j) to prescribe the form of tokens and the
manner in which they shall be displayed;
(k) to provide for the issue of token and its
duplicate; and
(l) to prescribe the limit of density of traffic
and limit of income for the purposes of sub-section (1) of section 3.
16. Punishment.– (1) In making any rule under the preceding
section the Government may direct that any person contravening the rule shall
be punished with fine which may extend to twenty rupees and in the event of any
subsequent conviction for the same offence, with a fine which may extend to one
hundred rupees.
(2) No court inferior to that of a
Magistrate of the Second Class shall try any offence punishable under this Act.
17. Repeal.– (1) The following enactments are hereby repealed:-
(a) the
(b) the
(c) the
(d) the Punjab Motor Vehicles
Taxation Act 1924[36][36], as applicable to the area which, before the
establishment of the Province of West Pakistan, formed part of the State of
Bahawalpur; [37][37][*]
(e) the Sind Motor Vehicles
Tax Act, 1939[38][38], as applicable to the area which, before the
establishment of the
[40][40][(f) the Sind Motor Vehicles Tax Act, 1939, as
applicable to
(2) Notwithstanding the repeal of enactments
mentioned in sub-section (1) (hereinafter called the said Acts)–
(a) the validity of anything done under the said
Acts shall not be affected;
(b) all appointments made,
notifications and notices issued and legal proceedings instituted under any of
the said Acts shall, so far as they are not inconsistent with the provisions of
this Act and the rules made thereunder, continue in force and be deemed to have
been made, issued and instituted under this Act; and
(c) any exemption from liability to taxation
granted any of the said Acts shall continue in force and be deemed to have been
granted under this Act.
[41][41][SCHEDULE
(see
section 3)
S.No. |
Description
of Motor Vehicles |
Annual
Rate of Tax |
1. |
(a) An amount
of Rs.[42][42][1200/-]
shall be charged for motorcycles and scooters; once for all at the time of
registration. |
|
|
(b) An amount of Rs.[43][43][1200/-] shall be charged once
for all from those motorcycles and scooters registered prior to the 1st July,
1994 if lifetime tax has not been paid earlier. |
|
|
(c) An amount of Rs.[44][44][1500/-] shall be charged
once for all at the time of registration from a motorcycle drawing a side
trailer or cabin. |
|
2. |
Vehicles (including
tricycles/trucks/trailers/delivery vans) used for the transport or haulage of
goods or materials– |
|
|
(a) electrically propelled vehicles not
exceeding 1250 Kg., in unladen weight: |
Rs. 500/- |
|
(b) vehicles (including delivery vans) with
maximum laden capacity upto 4060 Kg.; |
Rs. [45][45][1000/-] |
|
(c) vehicles with maximum laden capacity
exceeding 4060 Kg., but not exceeding 8120 Kg.; |
Rs.2200/- |
|
(d) vehicles with maximum laden capacity
exceeding 8120 Kg. but not exceeding 12000 Kg.; |
Rs.4000/- |
|
(e) vehicles with long trailers or other
vehicles with maximum laden capacity exceeding 12000 Kg. but not exceeding
16000 kg.; |
Rs. 6000/- |
|
(f) vehicles with long trailers or other
vehicles with maximum laden capacity exceeding 16000 Kg. |
Rs. 8000/- |
|
(g) vehicles drawing other trailers. |
Appropriate rate out of the
rates at (a) to (f) above applicable to the vehicle plus Rs.400/- |
3. |
Vehicles plying for hire and ordinarily used for the
transport of passengers (taxis and buses)– |
|
|
(a) Tricycles
propelled by mechanical power (motor cab rickshaws) with seating capacity of
not more than 3 persons: |
Rs.400/- |
|
(b) Tricycles propelled by mechanical power
(motorcycle rickshaws) with seating capacity of not more than 6 persons: |
Rs.400/- |
|
(c) motor vehicles with a seating capacity of
more than 20 persons plying for hire exclusively within the limits of a
Corporation, Municipality or Cantonment or partly within and partly outside
such limits with sixty percent of the total length of the route falling
within the limits of a Corporation, Municipality or Cantonment. |
Rs. [46][46][140/-] per seat |
(d) mini buses with a seating capacity of more
than 6 and less than 20 persons plying for hire exclusively within the limits
of Corporation Municipality or Cantonment; |
Rs. [47][47][180/-]
per seat |
|
|
(e) other vehicles with a seating capacity of– |
|
|
[48][48][(i) not more
than 6 persons (motor cabs); |
|
|
(1) not exceeding 1000 cc |
Rs.700/- |
|
(2) exceeding 1000 cc but not exceeding 1300 cc |
Rs.1200/- |
|
(3) exceeding 100 cc but not exceeding 1500 cc |
Rs.2000/- |
|
(4) exceeding 1500 but not exceeding 2000 cc |
Rs.3000/- |
|
(5) exceeding 2000 cc but not exceeding 2500 cc |
Rs.4000/- |
|
(6) exceeding 2500 cc |
Rs.5000/- |
|
(ii) more
than 6 persons– |
|
|
(1) non
air-conditioned |
Rs.180/- per seat |
|
(2) air-conditioned |
Rs.300/ per seat] |
|
Explanation.–
The seating capacity for the purpose of this clause shall not include the
seats meant for driver and conductor. |
|
4. |
Motor vehicles (motor cars/jeeps) other than those
mentioned above and having– |
|
|
(a) seating
capacity of not more than 3 persons. |
Rs. 500/- |
|
[49][49][(b) seating
capacity of more than 3 persons but not more than 6 persons– |
|
|
(i) with engine power not exceeding 1000 cc. |
Rs. 600/- |
|
(ii) with engine power exceeding 1000 cc but not exceeding 1300 cc. |
Rs. 1200/- |
|
(iii) with engine power exceeding 1300 cc but not exceeding 1500 cc. |
Rs. 2000/- |
|
(iv) with engine power exceeding 1500 cc but not exceeding 2000 cc. |
Rs. 3000/- |
|
(v) with engine power exceeding 2000 cc but not exceeding 2500 cc. |
Rs. 4000/- |
|
(vi) with engine power exceeding 2500 cc |
Rs. 5000/-] |
|
(c) seating
capacity of more than 6 persons– |
|
|
(i) other
than buses and station wagons not plying for hire. |
Rs.800/- per seat |
|
(ii) Buses
and station wagons not plying for hire. |
Rs.300/- per seat] |
|
Explanation.– Motor vehicles taxed under this clause
shall pay tax at the concessional rate of 75% of the payable tax on
completion of 10 years of payment of tax after the date of registration. |
|
[1][1]For statement of objects and
reason, see Gazette of West Pakistan
(Extraordinary), dated 25th March, 1958, p. 346.
This Act was passed by the West Pakistan Assembly on 2nd April, 1958; assented to by the Governor of West Pakistan on 19th April, 1958; and, published in the West Pakistan Gazette (Extraordinary), dated 24th April, 1958, pages 701-710.
[2][2]Substituted by the Punjab
Laws (Adaptation) Order, 1974 (Pb. A.O. 1. of 1974), for “
[3][3]Ibid.
[4][4]Ibid.
[5][5]Ibid.
[6][6]Ibid.
[7][7]Substituted by the
[8][8]Substituted, for “Government
of West Pakistan”, by the
[9][9]Substituted by the
[10][10]Ibid.
[11][11]Ibid.
[12][12]Substituted, for the word
“April” by the West Pakistan Motor Vehicles Taxation (Amendment) Ordinance,
1961 (VI of 1961).
[13][13]Substituted ibid., for “July”.
[14][14]Substituted ibid., for “October”.
[15][15]Substituted ibid., for “January”.
[16][16]Substituted by the
[17][17]Added by the
[18][18]Ibid.
[19][19]Substituted by the
[20][20]Added ibid.
[21][21]Added by the
[22][22]Substituted by the
[23][23]Added by the
[24][24]Substituted by the West
Pakistan Motor Vehicles Taxation (Amendment) Ordinance, 1961 (VI of 1961), for
“31st day of March.”
[25][25]Added by the
[26][26]Substituted by the West
Pakistan Motor Vehicles Taxation (Amendment) Ordinance, 1966 (XIX of 1966), for
“equal to the amount of the tax”.
[27][27]Substituted by the West
Pakistan Laws (Amendment) Ordinance, 1965 (XXXIV of 1965), for the full-stop.
[28][28]Added ibid.
[29][29]Added by the
[30][30]Deleted by the West Pakistan
Motor Vehicles Taxation (
[31][31]Substituted by the
[32][32]For
rules see Gazette of West Pakistan
(Extraordinary), dated 2nd April, 1959, pp. 267 to 272.
[33][33]Pb. IV of 1924.
[34][34]N.W.F.P. I of 1937.
[35][35]
[36][36]Pb. IV of 1924.
[37][37]The word “and” omitted by the West
Pakistan Motor Vehicles Taxation (Amendment) Act, 1964 (XX of 1964).
[38][38]
[39][39]Inserted
by the
[40][40]Added ibid.
[41][41]Substituted by the Punjab Finance
Ordinance, 2000 (III of 2000), which will remain in force under the Provisional
Constitution (Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the
maximum limit of three months prescribed under Article 128 of the Constitution
of the Islamic Republic of Pakistan.
[42][42]Substituted for the figures
“1000/-” by the Punjab Finance Act, 2004 (XIX of 2004).
[43][43]Ibid.
[44][44]Ibid, for the figures “1200/-”.
[45][45]Substituted for the figure
“800/-“ by the Punjab Finance Ordinance, 2002 (XXXVII of 2002), which will
remain in force under the Provisional Constitution (Amendment) Order 1999 (9 of
1999), Article 4, notwithstanding the maximum limit of three months prescribed
under Article 128 of the Constitution of the Islamic Republic of Pakistan.
[46][46]Substituted for the figures
“100/-” by the Punjab Finance Act 2003 (XI of 2003).
[47][47]Substituted ibid., for the figures “160/-”.
[48][48]Substituted ibid.
[49][49]Substituted by the
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