Punjab Urban Immovable Property Tax Rules, 1958

The Punjab Urban Immovable Property Tax Rules, 1958

[29^th December 1958]

Notification No. Tax –III/2/1-58, dated 29^th December 1958

In exercise of the powers conferred by Section 23 of the 1[Punjab] Urban Immoveable Property Tax Act, 1958 the Government of West Pakistan is pleased to make the following rules:---

(1) These rules may be called the West Pakistan urban Immovable Property Tax Rules, 1958.

(1-A) They shall extend to the whole of the Province of West Pakistan Urban Immovable Property Tax Rules, 1958 is in force.]

(2) They shall come into force at once.

2. In these rules, unless the context otherwise requires, the following expressions shall have the meanings hereby respectively assigned to them that is to say:---

(i) “Act” means the West Pakistan Urban Immovable Property Tax Act, 1958.

(ii) [“District Officer/Excise and Taxation Officer” or “Deputy District Officer /Excise & Taxation Officer” means an officer appointed by the Government to discharge the functions and to perform the duties as such in any specified area;]

(iii) “Form” means a form appended to these rules;

(iv) “Property” means buildings and lands situated within a rating area; and

(v) “Treasury” means a treasury or sub-treasury or Government or a bank authorized to accept money on behalf of Government.

3. Assessing Authority,---

(1) A 3[“Deputy District Officer/Excise and Taxation Officer” or “Deputy District Officer/Assistant Excise & Taxation Officer” shall be the assessing authority in respect of all rating areas within his jurisdiction.

(2) An assessing authority for a rating area shall have powers:---

(a) to affix or cause to be affixed to any property in the rating area any mark for purposes of identification and to enter into or upon any premises for this purpose between sunrise and sunset if and to the extent, absolutely necessary;

(b) to enter into or upon any property within the rating area, between sunrise and sunset, after giving twenty four hours notice to the occupier, or if there be no occupier, to the owner of such property in order to,---

(i) decide whether the return made in respect thereof is correct;

(ii) assess its annual value;

(iii) Ascertain if it is assessable to tax;

(c) to examine any document, of whatever nature or kind and by whomsoever executed, relevant to the inquiry contemplated by clause (b) of this sub-rule;

(d) to exercise the powers of a Civil Court under the Code of Civil Procedure, in the matter of the summoning and examination of persons likely to be in possession of facts or of documents relevant to an inquiry under clauses (b) and (c) of this sub-rule, and in the matter of recording or receiving statements of the person claiming exemption from tax.

4. Powers of subordinate officials.- An assessing authority may by an order in writing authorize generally, or any particular case, any person subordinate to an working under its authority to exercise the powers under sub-rule (2) of rule 3, or to prepare and sign receipts, notices, challans and other documents or registers required to be drawn up, maintained or issued under the Act or these rules.

5. Duties of assessing authority.- An assessing authority shall,---

(a) prepare a property register in Form P.T.I for the rating area and enter therein the necessary particulars, separately for each unit of property;

(b) be responsible for the proper maintenance and safe custody of all the prescribed registers and records;

(c) take necessary steps for the recovery of the tax which has fallen due;

(d) maintain a proper account of the tax collected and of the fees recovered under the Act or these rules, and credit the same in the manner thereinafter provided; and

(e) carry out such general or special orders as may be issued by Government from time to time.

6. Preparation of draft valuation list.

(1) In order to prepare a valuation list, the assessing authority shall,---

(a) divide the rating area, if necessary, into sub-divisions or mohallas;

(b) number of each unit or property situated within the rating area, with reference to the sub-division or mohallas and street, if any in which it is situated and mark the number allotted to each unit of property on some conspicuous part of the property;

(c) ascertain to name of the owner and the occupier, if any, of the property and note the same in a register in Form P.T 2.

Explanation:---

If the property be owned by more persons than one in defined or determinable shares, the names of all of them shall be entered as owners with the shares owned by each;

(d) give public notice under sub-section (1) of Section 18 of the Act in Form P.T.2 and, if necessary, issued notice under the said sub-section to any owner occupier or lessee of any property in a rating area, or to any one of them in Form P.T.3, requiring him or them to make a return in Form P.T.4;

(e) Make an inquiry about the gross annual rent earned or which could reasonably be earned in respect of the property during the financial year immediately preceding the current financial year;

(f) determine from such other data as may be available, the gross annual rent at which any property in the rating area may reasonably by expected to be let from year to year if in its opinion the average gross annual rent of such property ascertained under clause (e) be not fair or reasonable when compared with such rent or any other property in that locality.

(2) The draft valuation list shall be prepared in form P.T.5 in accordance with the information collected under sub-section (1).

7. Publication of draft valuation list.

(1) When a draft valuation list has been prepared, the assessing authority shall give public notice of the place where such list may be inspected and of the date or dates on and the place at which objections thereto will be heard.

(2) Public notice shall be given in all or any of the manners enumerated below:---

(a) by placards posted up:---

(i) in some conspicuous place or places in the sub-division, mohallas or street;

(ii) in the office of the assessing authority;

(iii) at the discretion of the assessing authority, in some conspicuous portion of one or more buildings used as a Court, Post Office, Bank Co-operative Society, Educational Institution, office of the Local Body or public gathering place in the rating area;

(b) by the beat of drum; and

(c) by publication is at least on English and Urdu daily newspaper.

(3) The date of the publication of the draft valuation list shall be noted on the list in a register in Form P.T 6 to be maintained for the purpose.

(4) The draft valuation list shall be open to inspection by an owner or occupier of any property included in the said list, or his duly authorized agent at the office of the assessing authority during office hours and he shall be permitted to make extracts from it.

(5) No fees shall be charged for any such inspection.

8. Filing of objections.- (1) An objection under sub-section (2) of section 8 of the Act shall be preferred by means of a written memorandum on plain judicial paper bearing a Court fee stamp of the value of [twelve paisas] stating briefly the grounds of objection.

(2) All such objections shall be entered in a register in Form P.T.7 to be maintained for the purpose.