TAX ACT, 1958
(W.P. 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
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][Punjab];
It is hereby
enacted as follows:-
1.
Short title
and extent.– (1) This Act may be called the [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;
(ii)
dependent children of the owner;]
[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];]
(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;
[12][(h) “tax” means the tax
leviable under the Act and includes the late payment surcharge in terms of
section 12;]
(i) “urban area” means an area within the
boundaries of a Municipal Corporation, Municipal Committee, Cantonment Board,
Small Town Committee, or other authority [13][* * *] legally entitled
to, or entrusted by Government with the control or management of a municipal or
a local fund.
[14][3. Levy of tax.– (1) Government may by
notification[15] 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 [16]twenty per cent of such
annual value][17][:]
[21][(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.
[23][(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 [24][30th day of
September] of the financial year.]
[25][(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.]
[27][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.]
[28][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:-
[29][(a) buildings and lands other
than those leased in perpetuity, [30][owned by] the Federal
Government;]
[31][(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, 2001 (XIII of 2001);]
[32][(c) (i) buildings and lands, the
annual value of which does not exceed [33][one thousand and eighty]
rupees; or
(ii) one building occupied by
an owner for his residence, the annual value of which does not exceed [34][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:]
[35][Provided further that
nothing in [36][clause (c) (i)]
shall apply to an assessment made under section 3-B of this Act.]
[37][(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
[38][(g) Buildings and lands
annual value of which does not exceed rupees [39][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 [40][forty-eight thousand and
six hundred] the tax shall be levied on the amount in excess of the said
amount].
[41][(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.]
[42][[43][(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.]
purpose except a residential
house with annual value of more than five thousand rupees situated in a part of
a rating area which is category A area.]
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.
[45][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 [46][July] or the first day of [47][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–
[48][(a) reduce or extend 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; 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 [49][July] or the first day of [50][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.
[51][(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 [52][:]
[53][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, [54][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.
[55][(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.
[56][12. Payment of Tax and late payment surcharge.– (1) Subject to
sub-section (2), the tax shall be paid on yearly basis on or before 30th
day of September of the year for which the tax pertains.
(2)
The Government may, by notification in the official
Gazette, direct that the tax in any rating area for any specified period shall
be paid separately.
(3)
In addition to the proceedings for the recovery of the
tax under this Act, a late payment surcharge at the rate of one per cent of the
gross payable tax shall stand imposed on the first day of every month of delay
if the tax payable for any year is not paid by 30th day of September
of the said year:
Provided the
late payment surcharge on the arrears of tax as on 30th day of June
2012 shall stand levied on and from 1st day of July 2012.]
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 [57][or the late payment
surcharge levied under section 12] 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 [58][or the late payment
surcharge levied under section 12] 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
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[60] 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 [61]West Pakistan as soon as
may be after they are made.
24.
Repeal and
Saving.– (1) The Punjab Urban Immovable Property Tax Act, 1940[62], the Sind Urban Immovable
Property Tax Act, 1948[63], [64][the Sind Urban Immovable
Property Tax Act, 1948, as applicable to Karachi] and the North-West Frontier
Province Urban Immovable Property Tax Act, 1948[65], 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]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]Substituted by the Punjab Laws (Adaptation) Order, 1974
(Pb. A.O. 1 of 1974), for “West Pakistan”.
Substituted by the West Pakistan Urban Immovable
Property Tax Act (Amendment) Ordinance, 1963 (I of 1963).
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]
Substituted by the West
Pakistan Urban Immovable Property Tax (Amendment) Ordinance, 1963 (XXVIII of
1963)
[11]
XXVIII of 1958.
[12]Substituted
by the Punjab Finance Act 2012 (XLI of 2012).
[13]
Omitted by the Punjab Finance
Act, 1994 (VI of 1994).
[14]
Substituted by the Punjab
Finance Act, 1972 (I of 1972).
[15]
For
notification, see Gazette of West
Pakistan 1958, Pt. I, p.515. [16]
The rate of tax i.e. “twenty per cent” shall
stand reduced to new rate of “ten per cent” w.e.f. I January 2014. Please see
section 2(a) of the Punjab Finance Act 2013 (XVI of 2013).
[17]
Full-stop replaced by the
Punjab Finance Ordinance, 1981 (XIII of 1981).
[18]
Deleted by the Punjab Urban
Immovable Property Tax (Amendment) Ordinance, 1982 (IV of 1982).
Sub-section (3) deleted by the Punjab Urban Immovable
Property Tax (Amendment) Act, 1977 (V of 1977).
Sub-section (4) deleted by the Punjab Finance Ordinance,
2002 (XXXVII of 2002). Under Article 5A of the Provisional Constitution Order
1999 (I of 1999), as amended, read with Article 270AA of the Constitution of
the Islamic Republic of Pakistan, 1973, it shall not be subject to any
limitation as to duration prescribed in the Constitution.
Re-numbered by the Punjab Finance Ordinance, 2002
(XXXVII of 2002). Under Article 5A of the Provisional Constitution Order 1999
(I of 1999), as amended, read with Article 270AA of the Constitution of the
Islamic Republic of Pakistan, 1973, it shall not be subject to any limitation
as to duration prescribed in the Constitution. [23]
Added by the Punjab Finance Ordinance, 1978 (XIII of
1978), and re-numbered by the Punjab Finance Ordinance, 2002 (XXXVII of 2002).
Under Article 5A of the Provisional Constitution Order 1999 (I of 1999), as
amended, read with Article 270AA of the Constitution of the Islamic Republic of
Pakistan, 1973, it shall not be subject to any limitation as to duration
prescribed in the Constitution.
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). Under
Article 5A of the Provisional Constitution Order 1999 (I of 1999), as amended,
read with Article 270AA of the Constitution of the Islamic Republic of
Pakistan, 1973, it shall not be subject to any limitation as to duration
prescribed in the Constitution. [26]
Sub-section (9) added by the Punjab Finance Act, 1994
(VI of 1994) and deleted by the Punjab Finance Ordinance 2000 (III of 2000).
Under Article 5A of the Provisional Constitution Order 1999 (I of 1999), as
amended, read with Article 270AA of the Constitution of the Islamic Republic of
Pakistan, 1973, it shall not be subject to any limitation as to duration
prescribed in the Constitution.
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). Under Article 5A of the Provisional Constitution
Order 1999 (I of 1999), as amended, read with Article 270AA of the Constitution
of the Islamic Republic of Pakistan, 1973, it shall not be subject to any
limitation as to duration prescribed in the Constitution.
Substituted by the West Pakistan Urban Immovable
Property Act (Amendment) Ordinance, 1959 (X of 1959).
Substituted by the Punjab West Pakistan Urban Immovable
Property Tax (Punjab Amendment) Act, 1975 (XXI of 1975), for “Vesting in”.
Substituted by the Punjab Finance Ordinance, 2002
(XXXVII of 2002). Under Article 5A of the Provisional Constitution Order 1999
(I of 1999), as amended, read with Article 270AA of the Constitution of the
Islamic Republic of Pakistan, 1973, it shall not be subject to any limitation
as to duration prescribed in the Constitution. [32]
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).
Substituted, for the words “six hundred and
forty-eight,” by the Punjab Finance Ordinance, 2000 (III of 2000). Under
Article 5A of the Provisional Constitution Order 1999 (I of 1999), as amended,
read with Article 270AA of the Constitution of the Islamic Republic of
Pakistan, 1973, it shall not be subject to any limitation as to duration
prescribed in the Constitution.
Substituted by the Punjab Urban Immovable Property Tax
(Amendment) Act, 1977 (V of 1977), for “this clause”.
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). Under Article 5A of the Provisional Constitution
Order 1999 (I of 1999), as amended, read with Article 270AA of the Constitution
of the Islamic Republic of Pakistan, 1973, it shall not be subject to any
limitation as to duration prescribed in the Constitution.
Substituted for the words “twenty-seven thousand” by the
Punjab Urban Immovable Property Tax (Amendment) Ordinance, 2002 (XXVI of 2002).
Under Article 5A of the Provisional Constitution Order 1999 (I of 1999), as
amended, read with Article 270AA of the Constitution of the Islamic Republic of
Pakistan, 1973, it shall not be subject to any limitation as to duration
prescribed in the Constitution. [40] Ibid.
Substituted first by the Punjab Finance Act 1998 (VII of
1998) and then by the Punjab Finance Ordinance, 2000 (III of 2000). Under
Article 5A of the Provisional Constitution Order 1999 (I of 1999), as amended,
read with Article 270AA of the Constitution of the Islamic Republic of
Pakistan, 1973, it shall not be subject to any limitation as to duration
prescribed in the Constitution.
Added by the Punjab Finance Act 2004 (XIX of 2004);
substituted first by the Punjab Urban Immovable Property Tax (Amendment) Act
2005 (IV of 2005), and then by the Punjab Finance Act 2013 (XVI of 2013).
Substituted by the West Pakistan Urban Immovable
Property Tax (Amendment) Ordinance, 1961 (VII of 1961), for “April”.
Substituted by the Punjab Urban Immovable Property Tax
(Amendment) Act 2010 (VII of 2010) and shall be deemed to have been so
substituted w.e.f. 1st January 2010. [49]
Substituted by the West Pakistan Urban Immovable
Property Tax (Amendment) Ordinance, 1961 (VII of 1961), for “April”.
Substituted, for the full-stop, by the West Pakistan
Urban Immovable Property Tax (Amendment) Ordinance, 1963 (XXVIII of 1963).
Inserted by the West Pakistan Urban Immovable Property
Tax (Amendment) Ordinance, 1963 (XXVIII of 1963)
For rules, see Gazette
of West Pakistan, (Extraordinary), dated 13th January, 1959, pp.13 to 32.
[61]
Inserted by the West Pakistan Urban Immovable Property
Tax Act (Amendment) Ordinance, 1963 (I of 1963), section 3.
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