Updated: Saturday March 08, 2014/AsSabt
Jamada El Oula 07, 1435/Sanivara
Phalguna 17, 1935, at 03:48:40 AM
[1][1]The [2][2][
(West Pakistan Act V of 1958)
[
An Act to consolidate the law relating to the levy of a tax on urban
immovable property in the Province of [3][3][the
Preamble.– WHEREAS it is expedient to consolidate the law relating to the levy of
a tax on urban immovable property in the Province of the [4][4][
It is hereby enacted as follows:-
1. Short title and
extent.–
(1) This Act may be called the [5][5][
[6][6][(2) It extends to the whole of the [7][7][
2. Definitions.– In this Act unless the
context otherwise requires, the following expressions shall have the meanings hereby
respectively assigned to them, that is to say–
(a) “assessing
authority” means the assessing authority constituted under this Act;
(b) “Collector” means an officer appointed by
Government by name, or by virtue of his office, to discharge the functions and
to perform the duties of a Collector under this Act in any specified area;
(c) “Commissioner”
means an officer appointed by Government by name, or by virtue of his office,
to discharge the functions and to perform the duties of a Commissioner under
this Act in any specified area;
(d) “Government”
means Government of [8][8]West
[9][9][dd) “members of the family of the owner” means–
(i) wife
or husband, as the case may be; and
(ii) dependent
children of the owner;]
[10][10][(e) “owner” includes a mortgagee with possession,
a lessee in perpetuity, a trustee having possession of a trust property and a
person to whom an evacuee property has been transferred provisionally or
permanently under the Displaced Persons (Rehabilitation and Compensation) Act,
1958[11][11];]
(f) “prescribed”
means prescribed by rules made under this Act;
(g) “rating
area” means urban area where tax is levied under the provisions of this Act;
(h) “tax” means the tax leviable under the
provisions of section 3; and
(i) “urban
area” means an area within the boundaries of a Municipal Corporation, Municipal
Committee, Cantonment Board, Small Town Committee, or other authority [12][12][* * *] legally entitled to, or entrusted by
Government with the control or management of a municipal or a local fund.
[13][13][3. Levy of tax.– (1) Government may by notification[14][14] specify urban areas where tax shall be
levied under this Act:
Provided that one urban area may be divided into two or
more rating areas or several urban areas may be grouped as one rating area.
(2) Subject
to the provisions of sub-sections (3) and (4), there shall be levied, charged
and paid, a tax on the annual value of buildings and lands in a rating area at
the rate of twenty per cent of such annual value] [15][15][:]
[16][16][* * * * *
* * * * * * * *]
[17][17][* * * * *
* * * * * * * *]
[18][18][* * * * * * * * * * * * *]
[19][19][(3)] Government may, by notification, for reasons to be
recorded, remit in whole or in part, the payment of the tax by any class of
persons in respect of any category of property.
Explanation– The annual value for the
purpose of this section shall be the aggregate annual value of all buildings
and lands owned by the same person in the rating area.
[20][20][(4)] The tax shall be due from the owner of buildings and
lands.
[21][21][(5)] A
rebate equal to five 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 August of the financial year.]
[22][22][(6)] From
the first day of July, 1998 for calculating tax on owner-occupied properties
the annual value shall be increased by twenty-five per cent of the annual value
existing on the said day.]
[23][23][* * * * *
* * * * * * *]
[24][24][3-A. Share of local bodies in the tax.– Out of
tax collected under this Act from within the limits of a Metropolitan
Corporation, a Municipal Corporation, a Municipal Committee, a Town Committee,
a Cantonment Board or any other authority legally entitled to or entrusted by
the Government with the control or management of a municipal or local fund, the
Government shall, after retaining five per cent thereof as collection charges,
pay eighty-five per cent of the balance to such Metropolitan Corporation,
Municipal corporation, Municipal Committee, Town Committee, Cantonment Board or
any other authority, as the case may be.]
[25][25][3-B. Levy
of tax in cantonment area.–
Notwithstanding anything to the contrary contained in this Act or in any other
law for the time being in force, there shall be charged, levied and paid a tax
on annual value of buildings and lands in a cantonment area at a rate not
exceeding 20% and not less than 10% of such annual value as may be determined
and notified by Government for such rating area or areas keeping in view the
standard of development and availability of civic amenities, the general
economic condition of the local population and income of the Cantonment Board
concerned from other sources.]
4. Exemptions.– The tax shall not be
leviable in respect of the following properties, namely:-
[26][26][(a) buildings and lands other than those leased in
perpetuity, [27][27][owned by] the Federal Government;]
[28][28][(b) buildings and lands other than those leased in
perpetuity owned and administered by the Government of the Punjab or a local
government as defined in section 2 clause (xvi) of the Punjab Local Government
Ordinance, 2002 (XIII of 2001);]
[29][29][(c) (i) buildings and lands, the annual value of which
does not exceed [30][30][one thousand and eighty] rupees; or
(ii) one
building occupied by an owner for his residence, the annual value of which does
not exceed [31][31][one thousand, six hundred and twenty rupees]
subject to the condition that the owner or any member of his family does not
own any other property in that rating area and such other conditions as may be
prescribed:
Provided that if such
building or land is in the ownership of a person who owns any other building or
land in the same rating area, the annual value of such building or land, shall,
for the purposes of this clause, be deemed to be the aggregate annual value of
all buildings and lands owned by him in that area:]
[32][32][Provided
further that nothing in [33][33][clause
(c) (i)] shall apply to an assessment made under section 3-B of this
Act.]
[34][34][(d) buildings and lands or portions thereof used
exclusively for educational purposes including schools, boarding houses and
hostels owned by the Government or by a body owned or controlled by the
Government.
(e) public
parks, playgrounds and libraries;]
(f) buildings
and lands or portions thereof used exclusively for public worship or public
charity including mosques, temples, churches, dharamsalas, gurdwaras,
hospitals, dispensaries, orphanages, alms house, drinking water fountains,
infirmaries for the treatment and care of animals and public burial or burning
grounds or other places for the disposal of the dead:
Provided that the
following buildings and lands or portions thereof shall not be deemed to be
used exclusively for public worship or for public charity within the meaning of
this section, namely:-
(i) buildings
in or land on which any trade or business is carried on unless the rent derived
from such buildings or lands is applied exclusively to religious purposes or
such public charitable institutions as may be prescribed;
(ii) buildings
or lands in respect of which rent is derived, and such rent is not applied
exclusively to religious purposes or to public charitable institutions; and
[35][35][(g) Buildings and lands annual value of which does
not exceed rupees [36][36][forty-eight thousand and six hundred]
belonging to a widow, a disabled person or a minor orphan:
Provided that
where the annual value is more than rupees [37][37][forty-eight thousand and six hundred] the
tax shall be levied on the amount in excess of the said amount].
[38][38][(gg) One residential house measuring an area
up to one kanal owned and occupied for his residence by a retired Government
Servant of the Federation or a Province:
Provided that
in this clause Government Servant shall not include a servant of a body
corporate owned, established or controlled by the Federal or a Provincial
Government.]
[39][39][[40][40][(h)] One self-occupied residential house having an
area not exceeding five marlas in a Katchi Abadi notified under the law
relating to Katchi Abadis.]
[41][41][(i) One residential house,
measuring an area upto five marlas, used for residential purpose, irrespective
of its annual value.]
5. Ascertainment of annual
value.– The
annual value of any land or building shall be ascertained by estimating the
gross annual rent at which such land or building together with its
appurtenances and any furniture that may be let for use or enjoyment with such
building might reasonably be expected to be let from year to year, less–
(a) any
allowance not exceeding twenty per centum of the gross annual rent as the
assessing authority in each particular case may consider reasonable rent for
the furniture let with any such building;
(b) an allowance of ten per centum for the cost of
repairs and for all other expenses necessary to maintain such building in a
state to command such gross annual rent. Such deduction shall be calculated on
the balance of the gross annual rent after the deduction, if any, under clause
(a); and
(c) any
land revenue actually paid in respect of such building or land:
Provided that in calculating the annual value of any
building or land under this section the value of any machinery in such building
or on such land shall be excluded.
[42][42][5-A. Valuation
tables to ascertain annual value.– Notwithstanding the provisions
of section 5, the annual value may be determined on the basis of such valuation
tables and for such localities as may be notified by or under the authority of
the Government.]
6. Assessing authority.– (1) There shall be an assessing
authority for every rating area.
(2) The
assessing authority shall exercise such powers and perform such duties as are
conferred on it by this Act or the rules made thereunder.
7. Making
and operating of valuation lists.– (1) A valuation list shall be
made by the prescribed authority in accordance with the rules framed under this
Act for every rating area so as to come into force either on the first day of [43][43][July]
or the first day of [44][44][January],
and thereafter a new valuation list shall be made from time to time so that the
interval between the dates on which one valuation list and the next succeeding
valuation list respectively come into force shall be a period of five years;
Provided that Government may by order–
(a) reduce by a period not exceeding [45][45][three year] or extend by a period not
exceeding three years the interval which would otherwise elapse between the
coming into force of any two successive valuation lists for any rating area, or
where a valuation list has been lost or destroyed by operation of circumstances
beyond control, cancel the list, direct the preparation of a new list and order
recovery of pending tax to be made on the basis either of the last preceding
valuation list or of the new list prepared under this proviso; and
(b) divide any rating area into parts for the
purposes of a new valuation list and determine the years in which the next
following valuation list for each of such parts respectively shall be made and
come into force.
(2) Subject to the provisions of any such order as aforesaid,
every valuation list shall come into force on the first day of [46][46][July]
or the first day of [47][47][January]
as the case may be, next following the date on which it is finally approved by
the assessing authority and shall, subject to the provisions of this Act and
the rules made thereunder (including the provisions with respect to the
alteration of and the making of additions to the valuation list) remain in
force until it is superseded by a new valuation list.
[48][48][(3) Notwithstanding anything to the contrary
contained in this Act or in any other law for the time being in force, the list
in accordance with which tax on buildings and lands (known as house tax) was
being charged by a Cantonment Board in a rating area immediately before the 1st
day of July, 1975, shall, until another valuation list is prepared be deemed to
be a valuation list for such rating area duly made under this Act.]
8. Draft valuation list.– (1) Where the assessing
authority for any area has issued notices requiring returns in connection with
the making of a new valuation list, the said authority shall, as soon as may be
after the expiration of the period allowed for the delivery of the returns,
cause a draft valuation list to be prepared for the area and published in such
manner as may be prescribed.
(2) Any
person aggrieved by any entry in the draft valuation list, or by the insertion
therein or omission therefrom of any matter, or otherwise with respect to the
list, may, in accordance with the rules made under this Act lodge an objection
with the assessing authority at any time before the expiration of thirty days
from the date on which the draft valuation list is published [49][49][:]
[50][50][Provided that in special circumstances the
Commissioner may, by notification, extend the period to a maximum of sixty
days.]
9. Amendment of current
valuation list.– Subject to such rules, if any, as the Government may think fit to make
in this behalf, the assessing authority may at any time make such amendments in
a valuation list as appear to it to be necessary in order to bring the list
into accord with existing circumstances and in particular may–
(a) correct any clerical or arithmetical error in
the list;
(b) correct
any erroneous insertion or omission or any misdescription;
(c) make such additions to or corrections in the
list as appear to the authority to be necessary by reason of–
(i) a
new building being erected after the completion of the valuation list;
(ii) a
building included in the valuation list being destroyed or substantially
damaged or altered since its value was last previously determined;
(iii) any change in the ownership or use of any
building or land:
Provided that not less than fourteen days before making
any such amendment in the valuation list for the time being in force, other
than the correction of a clerical or arithmetical error, or the correction of
an erroneous insertion, omission or misdescription, the assessing authority
shall send notice of the proposed amendment to the owner of the building or
land and shall also consider any objection thereto which may be made by him.
10. Appeal and revision.– (1) Any person aggrieved by
an order of the appropriate authority upon an objection made before that
authority under section 8,9, [51][51][14] or 15 may appeal against such order, at
any time before the expiration of thirty days from the date of such order, to
the Collector of the district in which the building or land to which the
objection related is situate, or to such other officer as the Government may,
by notification, appoint in this behalf.
[52][52][(1-A) Any person aggrieved by any entry in the
valuation list prepared under section 7, or by the insertion therein or
omission therefrom of any matter, or otherwise with respect to the list, may,
within sixty days of the date on which the list is to come into force, prefer
an appeal in respect of such entry or matter, to the Collector or to such other
officer as the Government may, by notification, appoint in this behalf.]
(2) The
Commissioner or such other officer as may be appointed by the Government by
notification in this behalf, may of his own motion at any time, or on
application made within a period of one year from the date of the taking of any
proceedings or passing of any order by an authority subordinate to the
Commissioner call for and examine the record of the proceedings or the order
for the purpose of satisfying himself as to the legality or propriety of the
same and may pass such order in reference thereto as he may consider fit.
11. Tax to be levied
notwithstanding appeal.– The tax shall be levied in accordance with the valuation list in force
for the time being, and shall be collected and be recoverable notwithstanding
any appeal which may be pending with respect to that list.
12. Tax when payable.– The tax shall be payable
half-yearly by such dates as may be prescribed [53][53][:]
[54][54][Provided that Government may, by
notification, direct that in any rating area–
(i) the
tax shall be paid yearly;
(ii) the
tax for any specified period shall be paid separately.]
13. Collection of tax.– The tax shall be paid to
such person or authority and in such manner as the Government may prescribe.
14. Recovery
of tax from tenants.– Where the tax due from any person on account of
any building or land is in arrears, it shall be lawful for the prescribed
authority to serve upon any person paying rent in respect of that building or
land, or any part thereof, to the person from whom the arrears are due, a
notice stating the amount of such arrears of tax and requiring all future
payments of rent (whether the same have already accrued due or not) by the
person paying the rent to be made direct to the prescribed authority until such
arrears shall have been duly paid, and such notice shall operate to transfer to
the prescribed authority the right to recover, receive and give a discharge for
such rent. If the person paying rent wilfully fails or neglects to comply with
the notice aforementioned, the prescribed authority may, after giving him an
opportunity of being heard, proceed against him as it would have proceeded
under the provisions of this Act against the owner of the building or land in
respect of which the tax is in arrears.
15. Penalty for default in
payment.–
(1) If any person on being served with such notice as may be prescribed fails
to pay within the period specified in the notice any amount due from him on
account of the tax, the prescribed authority may recover from him as penalty a
sum not exceeding the amount of the tax so unpaid, in addition to the amount of
the tax payable by him.
(2) No such
penalty shall be imposed unless the prescribed authority is satisfied that the
person liable to pay the tax has wilfully failed to pay the same.
16. Recovery
of unpaid dues.– (1) If any sum due on account of the tax levied
under section 3 or as a penalty imposed under this Act is not paid within the
time allowed for its payment and the person from whom it is due does not show
cause to the satisfaction of the Collector or any other person authorised by him
why he should not pay the same, such sum(inclusive of all costs of recovery)
may be recovered under a warrant in the prescribed form or in a form to the
like effect to be signed by the Collector–
(i) by distress or sale of the
movable property belonging to such person; or
(ii) by attachment and sale of
the immovable property belonging to him.
The warrant may be addressed to an officer of the Excise
and Taxation Department for execution, and in executing it he may obtain such
assistance from other servants of the Department as he may consider necessary.
(2) Notwithstanding
anything contained in sub-section (1), any sum on account of the tax levied or
penalty imposed under this Act remaining unrecovered shall be recoverable as
arrears of land revenue.
(3) Notwithstanding
anything contained in any law and notwithstanding any rights arising out of any
contract or otherwise whatsoever, any sum due on account of the tax levied
under section 3 or as a penalty imposed under this Act in respect of any
building or land, shall, subject to the prior payment of the land revenue, if
any, due to the Government thereon, be a first charge upon such building or
land and upon the movable property, if any, found within or upon such building
or land and belonging to the person liable for such tax or penalty.
17. Remuneration
of local authority.– When the tax is collected by any local authority
such local authority shall be entitled to such remuneration on account of the
cost of collection as may be prescribed.
18. Powers of assessing
authority to require returns for valuation list.– (1) In every case where a
new valuation list is intended to be made for any rating area, the assessing
authority shall give public notice of such intention in such manner as may be
prescribed, and may serve a notice on the owner, occupier or lessee of any
building or land in the said area, or on any one of them, requiring him, or
them to make a return containing such particulars as may be prescribed.
(2) Every
person on whom a notice to make a return is served in pursuance of the
provisions of this section shall, within thirty days of the date of the service
of the notice, make a return in such form as is required by the notice, and
deliver it in the manner so required to the assessing authority.
(3) If any
person on whom such notice has been served fails within the required period to
submit such return, the assessing authority may proceed to value such property
in such manner as it deems fit.
19. Powers
of assessing authority to require returns at any time.– If the
assessing authority at any time desires any person, who is the owner, lessee or
occupier of any building or land wholly or partly within the rating area, to
make a return with respect to any of the matters regarding which a return may be
prescribed, it may serve a notice on that person requiring the return, and that
person shall, within thirty days from the service of the notice send the
required return to the assessing authority:
Provided that the assessing authority may, in its discretion,
extend the period for the delivery of any such return.
20. Valuation
list not to be rendered invalid by certain failures or omissions.– Any
failure on the part of the assessing authority to complete any proceedings with
respect to the preparation of a valuation list within the time required by this
Act or the rules made thereunder, or the omission from a valuation list of any
matters required by the rules to be included therein shall not, of itself,
render the list invalid.
21. Assessing authorities,
officers and servants to be deemed public servants.– Every assessing authority,
and every officer working under the orders of such authority for the purposes
of this Act, shall be deemed to be a public servant within the meaning of
section 21 of the Pakistan Penal Code[55][55].
22. Exclusion of jurisdiction of
Civil Courts.–
No Civil Court shall have jurisdiction in any matter which the Government or an
assessing authority or any officer or servant is empowered by this Act or the
rules made thereunder to dispose of, or take cognizance of the manner in which
the Government, or any assessing authority, officer or servant exercise any
powers vested in it or him by or under this Act or the rules made thereunder.
23. Power to make rules.– (1) The Government may make
rules[56][56] for carrying out the purposes of this Act.
(2) Without
prejudice to the generality of the foregoing provisions such rules may provide
for any or all of the following matters, namely–
(a) the appointment, powers
and duties of assessing authorities and other provisions with respect to such
authorities;
(b) the placing of
identification marks on, and entry into or upon, any building or land;
(c) the preparation and
publication of valuation lists, including publication and inspection of draft valuation
lists, notices of objections and hearing of objections, and other matters
incidental thereto;
(d) the practice and procedure
to be followed on and in connection with appeals, including–
(i) notices
of appeals;
(ii) prescription
of scales of costs;
(iii) prescription
of fees to be charged in connection with appeals;
(e) the prescription of the form of any notice,
valuation list, statement, return, or other document whatsoever which is
required or authorised to be used under or for the purposes of this Act;
(f) the mode of service of
any notice, order or document required or authorised to be served;
(g) the
inspection and taking copies of and extracts from any draft valuation list,
valuation list, notice of objections, proposal for amendment to the valuation
list, notice of appeal, valuation made by valuer, and fees for such inspection
or copies;
(h) the
appointment of valuers to advise or assist in connection with the valuation of
buildings or lands and their powers and duties;
(i) the time at and the
manner in which the amount of tax shall be paid to the Government;
(j) the portion of the tax to
be refunded or remitted and the manner in which and the conditions subject to
which such refund or remission may be granted;
(k) the
prescription of fees to be charged in connection with any application made
under this Act or the rules made thereunder;
(l) any matter which is
required by this Act to be prescribed.
(3) In making
any rules under sub-sections (1) and (2) Government may direct that the
prescribed authority may impose a penalty not exceeding two hundred rupees on a
person who is guilty of a breach of the provisions thereof.
(4) Rules
made under this section shall be laid before the Provincial Assembly of [57][57]
24. Repeal and Saving.– (1) The Punjab Urban
Immovable Property Tax Act, 1940[58][58], the Sind Urban Immovable Property Tax Act,
1948[59][59], [60][60][the Sind Urban Immovable Property Tax Act,
1948, as applicable to
(2) Notwithstanding
the repeal of the Acts mentioned in sub-section (1), everything done, action
taken, obligation, liability, penalty or punishment incurred, inquiry or
proceeding commenced, officer appointed or person authorised, jurisdiction or
power conferred, rule made and order or notification issued under any of the
provisions of the said Acts, shall, if not inconsistent with the provisions of
this Act, be continued, and so far as may be, be deemed to have been
respectively done, taken, incurred, commenced, appointed, authorised,
conferred, made or issued under this Act.
[1][1]For statement of objects and
reasons, see Gazette of West Pakistan
(Extraordinary), dated 24th March, 1958 pp. 319-320.
This Act was passed by the West Pakistan Assembly on 23rd March, 1958; assented to by the Governor of West Pakistan on 8th April, 1958; and, published in the West Pakistan Gazette (Extraordinary), dated 10th April, 1958, pages 519-530.
[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]Substituted by the
[7][7]Substituted by the Punjab
Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “
[8][8]Now “
[9][9]Inserted by the West Pakistan
Urban Immovable Property Tax (Amendment) Ordinance, 1963 (XXVIII of 1963), and
substituted by West Pakistan Urban Immovable Property Tax (Punjab Amendment)
Ordinance, 1970 (I of 1970).
[10][10]Substituted by the
[11][11]XXVIII of 1958.
[12][12]Omitted by the
[13][13]Substituted by the
[14][14]For notification, see Gazette of West Pakistan 1958, Pt.
I, p.515.
[15][15]Full-stop replaced by the
Punjab Finance Ordinance, 1981 (XIII of 1981).
[16][16]Deleted
by the
[17][17]Sub-section (3) deleted by
the Punjab Urban Immovable Property Tax (Amendment) Act, 1977 (V of 1977).
[18][18]Sub-section (4) deleted 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.
[19][19]Re-numbered ibid.
[20][20]Ibid.
[21][21]Added by the Punjab Finance
Ordinance, 1978 (XIII of 1978), and re-numbered 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.
[22][22]Added by the Punjab Finance
Act, 1994 (VI of 1994), and subsequently substituted by the Punjab Finance Act,
1998 (VII of 1998), and renumbered 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.
[23][23]Sub-section (9) added by the
Punjab Finance Act, 1994 (VI of 1994) and deleted 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.
[24][24]Added by
the Punjab Finance Ordinance, 1971 (XI of 1971) and substituted first by the
Punjab Finance Act, 1972 (I of 1972) and, then, by the Punjab Finance Act, 1975
(XL of 1975) and again 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.
[25][25]Added by the
[26][26]Substituted by the
[27][27]Substituted by the Punjab
West Pakistan Urban Immovable Property Tax (
[28][28]Substituted 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..
[29][29]First
substituted by the West Pakistan Urban Immovable Property Tax (Amendment)
Ordinance, 1963 (XXVIII of 1963) and, then, by the Punjab Finance Act, 1973
(XIV of 1973).
[30][30]Substituted, for the words
“six hundred and forty-eight,” 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.
[31][31]Substituted
ibid., for “one thousand and eighty
rupees”.
[32][32]Added by the
[33][33]Substituted by the Punjab
Urban Immovable Property Tax (Amendment) Act, 1977 (V of 1977), for “this
clause”.
[34][34]Substituted by the
[35][35]Substituted first by the
Punjab Urban Immovable Property Tax (Amendment) Ordinance, 1982 (IV of 1982),
and then by the Punjab Finance Ordinance, 2001 (VI of 2001), 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.
[36][36]Substituted
for the words “twenty-seven thousand” by the Punjab Urban Immovable Property
Tax (Amendment) Ordinance, 2002 (XXVI 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.
[37][37]Ibid.
[38][38]Substituted
first by the Punjab Finance Act 1998 (VII of 1998) and then 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.
[39][39]Clause (i) added by the
Punjab Finance Act 1997 (IX of 1997).
[40][40]Re-lettered as clause (h) by
the Punjab Finance Act, 2004 (XIX of 2004).
[41][41]Substituted by the
[42][42]Added by the
[43][43]Substituted by the
[44][44]Substituted ibid., for “October”.
[45][45]Substituted by the
[46][46]Substituted by the
[47][47]Substituted ibid., for “October”.
[48][48]Added by the
[49][49]Substituted, for the
full-stop, by the West Pakistan Urban Immovable Property Tax (Amendment)
Ordinance, 1963 (XXVIII of 1963).
[50][50]Added ibid.
[51][51]Inserted by the
[52][52]Inserted by the
[53][53]Substituted for the
full-stop, by the West Pakistan Urban Immovable Property Tax (Amendment)
Ordinance, 1963 (XXVIII of 1963).
[54][54]Added ibid.
[55][55]XLV of 1860.
[56][56]For
rules, see Gazette of West Pakistan,
(Extraordinary), dated
[57][57]Now “the
[58][58]XVII of 1940.
[59][59]
[60][60]Inserted by the West Pakistan
Urban Immovable Property Tax Act (Amendment) Ordinance, 1963 (I of 1963),
section 3.
[61][61]N.W.F.P XVIII of 1948.
Punjab Urban Immovable Property Tax Rules, 1958
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