THE
PUNJAB URBAN IMMOVABLE PROPERTY TAX ACT, 1958
(W.P. Act V of 1958)
C O N T E N T S
Section Heading
1. Short title and extent.
2. Definitions.
3. Levy of tax.
3-A. Share
of local bodies in the tax.
3-B. Levy
of tax in cantonment area.
4. Exemptions.
5. Ascertainment of annual value.
5-A. Valuation tables to ascertain annual
value.
6. Assessing authority.
7. Making and operating of valuation
lists.
8. Draft valuation list.
9. Amendment of current valuation list.
10. Appeal and revision.
11. Tax to be levied notwithstanding
appeal.
12. Payment of Tax and late payment
surcharge.
13. Collection of tax.
14. Recovery of tax from tenants.
15. Penalty for default in payment.
16. Recovery of unpaid dues.
17. Remuneration of local authority.
18. Powers of assessing authority to
require returns for valuation list.
19. Powers of assessing authority to
require returns at any time
20. Valuation list not to be rendered
invalid by certain failures or omissions.
21. Assessing authorities, officers and
servants to be deemed public servants.
22. Exclusion of jurisdiction of Civil
Courts.
23. Power to make rules.
24. Repeal and Saving.
(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 Province of [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][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;
(i) wife or husband, as the case may be; and
(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.]
[44][(i) one
residential house, measuring an area not exceeding five marlas,
used for residential 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 Code[59].
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”.
[6]Substituted
by the West Pakistan Urban Immovable Property
Tax Act (Amendment) Ordinance, 1963 (I of 1963).
[7]Substituted by the Punjab Laws
(Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “West Pakistan”.
[8]Now “Punjab”.
[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).
[19]Sub-section (3) deleted by the
Punjab Urban Immovable Property Tax (Amendment) Act, 1977 (V of 1977).
[20]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.
[21]Re-numbered ibid.
[22]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.
[24]Substituted for the expression “31st
day of August” by the Punjab Finance Act 2012 (XLI of 2012).
[25]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.
[27]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.
[28]Added by the Punjab Urban Immovable Property Tax (Amendment) Act, 1976
(XV of 1976).
[29]Substituted by the West Pakistan
Urban Immovable Property Act (Amendment) Ordinance, 1959 (X of 1959).
[30]Substituted by the Punjab
West Pakistan Urban Immovable Property Tax (Punjab
Amendment) Act, 1975 (XXI of 1975), for “Vesting in”.
[31]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).
[33]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.
[34]Substituted ibid., for “one thousand and
eighty”.
[35]Added by the Punjab
Urban Immovable Property Tax (Amendment) Act, 1976 (XV of 1976).
[36]Substituted
by the Punjab Urban Immovable Property Tax (Amendment) Act, 1977 (V of 1977),
for “this clause”.
[37]Substituted by the Punjab Finance Act 1998 (VII of 1998).
[38]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.
[39]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.
[41]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.
[42]Added as Clause (i) by the Punjab Finance Act 1997 (IX of 1997).
[43]Re-lettered as clause (h) by
the Punjab Finance Act, 2004 (XIX of 2004).
[44]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).
[45]Added by the Punjab
Finance Act 1998 (VII of 1998).
[46]Substituted by the West Pakistan Urban Immovable Property Tax (Amendment)
Ordinance, 1961 (VII of 1961), for “April”.
[47]Substituted ibid., for “October”.
[48]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”.
[50]Substituted ibid., for “October”.
[51]Added by the Punjab
Urban Immovable Property Tax (Amendment) Act, 1976 (XV of 1976).
[52]Substituted, for the
full-stop, by the West Pakistan Urban Immovable Property Tax (Amendment)
Ordinance, 1963 (XXVIII of 1963).
[53]Added ibid.
[54]Inserted
by the West Pakistan Urban Immovable Property
Tax (Amendment) Ordinance, 1963 (XXVIII of 1963)
[55]Inserted by the West Pakistan (Adaptation of Laws) Ordinance, 1962 (XXV
of 1962).
[56]Substituted by the Punjab
Finance Act 2012 (XLI of 2012).
[57]Inserted by the Punjab
Finance Act 2012 (XLI of 2012).
[58]Inserted by the Punjab
Finance Act 2012 (XLI of 2012).
[59]XLV of 1860.
[60]For rules, see Gazette of West Pakistan,
(Extraordinary), dated 13th
January, 1959, pp.13 to 32.
[61]Now “the Punjab”.
[62]XVII of 1940.
[64]Inserted by the West Pakistan
Urban Immovable Property Tax Act (Amendment) Ordinance, 1963 (I of 1963),
section 3.
[65]N.W.F.P
XVIII of 1948.
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