MUNICIPAL TAXATION ACT, 1881 .

THE MUNICIPAL TAXATION ACT, 1881
ACT No.    XI OF 1881.
[2.5th February, !88I]

An Act to give power to prohibit the levy of municipal taxes in certain cases.

Preamble.

WHEREAS it is expedient to empower the 2[Government] to prohibit, in certain  cases, the   levy of municipal   taxes payable  by persons   in the  military 3[navel 4[or air-force]   service  or by   the 5[Provincial Government], It is hereby enacted as follows:—

Short title.

1.    This Act, may be called the Municipal Taxation Act, 1881.

Local extent.

it extends to 6[the whole of Pakistan].

7          *          *          *          *          *          *          *

“Municipal Committee” defined.	2. In this Act "Municipal Committee" includes a Municipal Corporation or a body of Municipal Commissioners constituted by or under the provisions of any enactment for the time; being in force.
Power to prohibit.	3.    Notwithstanding   anything   contained in any enactment  for Li the time being in force, the 9[Federal Government] may, by an order in writing, prohibit10 the levy by a Municipal Committee of any specified tax:—

1.      For Statement of Objects and Reasons. See gazette  of India,  1880,  Pt V. p.  193: for   Procee­dings in Council, see ibid. Supplement, PP 904 and 915; and M., 1881,   Supplement, p. 250.
2.      Subs, by A. O., 1949, Sch., for "Governor-General in Council".
3.      Ins. by the Amending Act, 1934 (35 of 1934) s. 2 and Sch.
4.      Ins. by the Repealing and Amending Act, 1927 (10 of 1927), s. 2 and Sch. I.
5.      Subs, by A. O., 1949, Sch, for "Secretary of State   for India in Council".
6.      Subs, by the Central Laws (State Reform) Ordinance. 1960(21 of 1960), s. 3 and 2nd Sch, (with effect from the 14iu October, 1955),for" al! the Provinces and the Capital of the Federation" which had been subs, by A. O., 1949, Arls. 3 (2) and 4, for "the whole of British India".
7.      The words "and shall come into force at once" rep.   by the Repealing and Amending.:   Act 1914 (10 of 1914).
8.      For the purposes of this Act, every Cantonment Board as defined in the Cantonments Act,' 1924(2 of 1924), is deemed to be a Municipal Committee, see s. 97 of the latter Act.

9.      Subs, by O., 1937, for "G. G. in C." then subs, by N. W. F. P. A.L.O, 1975.
10.   For instance of such orders relating to the Military see Gen. R. and O. for exemption of bicycles and tricycles used by non-Commissioned officers and solicit, A.O., 1937.
Municipal Taxation                                                   [1881 : Act XI       149

(a)   payable by any person subject to the Army Act, the Indian Army Act, 1911 2[or the Pakistan Army Act, 1952), the Naval Discipline Act or that Act as modified by the Pakistan Navy (Discipline) Act, 1934, the Air Force Act or the Indian Air Force Act, 1932 2[or the Pakistan Air Force Act, 1953] who is compelled by the exigencies of military, naval or air-force] duty to reside within the limits of a municipality;

3          *           *           *           *           *           *           *
The  4[Federal Government] may, by like order,   rescind any such prohibition.

5[3A. Notwithstanding anything in any enactment for the time being in force, the Provincial Government may by an order in writing prohibit the levy by a Municipal Committee of any specified tax payable by the Provincial Government and may by a like order rescind any such prohibition.]

Power of Provincial Government to prohibit levy of taxes on it.

4. So long as any order made under section 3, prohibiting the levy of a tax on any person mentioned in 6* * * that section remains in force, the 7[Federal Government] shall be liable to pay to the Municipal Committee mentioned in the order the amount which otherwise would have been payable to such Committee by such person:

Central Government to pay taxes referred to in section 3.

Provided that the '[Federal Government] shall not be liable to pay any sum in respect of any horse which such person is bound, by the regulations of the service to which he belongs, to keep.

1.    The original words viz. 'Army Discipline and Regulation Act, 1879, or the Indian Articles of War, who is compelled by the exigencies of military" have been successively amended by the Repeal­ing  and Amending Act, 1927 (10 of 1927), the Amending Act, 1934 (35 of 1934). and the   Indian

Air Force Act, 1932 (14 of 1932), to read as above.
2.      Ins, by the Central Laws (Statute Reform) Ordinance, 1960 (21 of I960) s. 3 and 2nd Sch. (with effect from the 14th October, 1955).
3.      The words "or (b) payable by the Secretary of Slate for India in Council" rep,, by A.O., 1937
4.      Subs, by A. 1937, for "G.G. in C.'" then subs by N. W. F. P. A L.O., 1975.
J.       Section 3A   ins. by A.O., 1937.
ft.      The words "clause (a) of' rep, ibid.
7.      Subs, ibid for "Secretary of  State for India in Council'' then subs by N.W.I-.P. \ L.O 1975.

150                   Municipal Taxation                                 [1881 Act XI]

Payments to be made in lieu of taxes referred to in section 3A.

5. So long as any order made under i[section 3Aj prohibiting the levy of any tax payable by the 2[Provincial Government], remains in force the said 2[Provincial Government] shall be liable to pay to the Municipal Committee, in lieu of such tax, such sums (if any) as an officer from time to time appointed in this behalf by the 3[Provincial Government] may, having regard to all the circumstances of the case, from time to time determine to be fair and reasonable.

Decision of questions arising under this Act.

6.    If any question arises whether any duty is military 4[naval 5[or air-force] duty within the meaning of this Act, the decision of the 6[Federal Government] thereon shall   be conclusive.

If any question arises whether any person is compelled as aforesaid to reside within the limits of a municipality or is bound as aforesaid to keep any horse, the decision thereon of such authority as the 6[Federal Government] may, from time to time, appoint in this behalf shall be conclusive.

1.    Subs, by A. O., 1937 for "section 3".
2.    Subs, ibid., for" Secretary of State in Council", then subs. by N.W.F.P., A.L.O.   1975
3.    Subs, by A. O., 1937, for "L.G."
4.    Ins, by the Amending Act, 1934 (35 of 1934), s. 2 and Sen.
5.    Ins, by the Repealing and Amending Act. 1927 (10 of 1927), s. 2. and Sch. I.

6.    Subs, by A. O.,  1937,   for  "G.G. in “G. then  subs, by N. W. F. P. A. L. O. 1974.