(West Pakistan Act V of 1958)
[10 April 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
Punjab ];
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][Punjab ];
It
is hereby enacted as follows:-
1. Short title and extent.– (1) This Act may be called the [5][5][Punjab ]
Urban Immovable Property Tax Act, 1958.
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;
(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][:]
[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.
[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.]
[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][:]
(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]West Pakistan as soon as may be after they are made.
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 Karachi ] and
the North-West Frontier Province Urban Immovable Property Tax Act, 1948[61][61], are hereby repealed.
(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 “West Pakistan ”.
[6][6]Substituted by the West Pakistan Urban Immovable Property Tax Act
(Amendment) Ordinance, 1963 (I of 1963).
[7][7]Substituted by the Punjab Laws
(Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “West
Pakistan ”.
[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 West Pakistan Urban Immovable Property Tax (Amendment)
Ordinance, 1963 (XXVIII of 1963)
[16][16]Deleted
by the Punjab Urban Immovable Property Tax (Amendment)
Ordinance, 1982 (IV of 1982).
[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.
[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.
[26][26]Substituted by the West Pakistan Urban Immovable Property Act (Amendment)
Ordinance, 1959 (X of 1959).
[27][27]Substituted by the Punjab
West Pakistan Urban Immovable Property Tax (Punjab
Amendment) Act, 1975 (XXI of 1975), for “Vesting in”.
[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.
[33][33]Substituted by the Punjab
Urban Immovable Property Tax (Amendment) Act, 1977 (V of 1977), for “this
clause”.
[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.
[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.
[43][43]Substituted by the West Pakistan Urban Immovable Property Tax (Amendment)
Ordinance, 1961 (VII of 1961), for “April”.
[46][46]Substituted by the West Pakistan Urban Immovable Property Tax (Amendment)
Ordinance, 1961 (VII of 1961), for “April”.
[49][49]Substituted, for the
full-stop, by the West Pakistan Urban Immovable Property Tax (Amendment)
Ordinance, 1963 (XXVIII of 1963).
[51][51]Inserted by the West Pakistan Urban Immovable Property Tax (Amendment)
Ordinance, 1963 (XXVIII of 1963)
[53][53]Substituted for the
full-stop, by the West Pakistan Urban Immovable Property Tax (Amendment) Ordinance,
1963 (XXVIII of 1963).
[56][56]For
rules, see Gazette of West Pakistan,
(Extraordinary), dated 13th
January, 1959 , pp.13 to 32.
[60][60]Inserted by the West Pakistan
Urban Immovable Property Tax Act (Amendment) Ordinance, 1963 (I of 1963),
section 3.
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