THE PUNJAB URBAN
IMMOVABLE PROPERTY TAX ACT 1958
(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 taxable value.
5-A. Valuation tables to ascertain annual value.
6. Assessing authority.
6-A. Self-assessment of land and building.
7. Making of a valuation list.
8. [Omitted].
9. Amendment of current valuation list.
10. Appeal and revision.
10-A. Hardship case.
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.
16-A. Registering authority to ensure payment of tax.
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.
23-A. Power to amend the Schedule
24. Repeal and Saving.
SCHEDULE
[1]THE
(V
of 1958)
[
An Act to consolidate the law relating to the levy of
a tax on urban immovable property in the Province of [2][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 [3][
It is hereby enacted as follows:-
1. Short title
and extent.– (1) This Act
may be called the [4][
[5][(2) It extends to the whole
of the [6][
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;
[7][(aa) “buildings and lands” include vacant plots or a parcel or portion thereof having fixed boundaries intended for specific purpose including residential, commercial or industrial use;]
(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;
[8][(d-a) “high value property” means the property of a value as provided in sub-section (3) of section 5;]
(d) “Government” means Government of [9]West Pakistan;
[10][dd) “members of the family of the owner” means–
(i) wife or husband, as the case may be; and
(ii) dependent children of the owner;]
[11][(e) “owner” includes a mortgagee with possession, a lessee in [12][possession], 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[13];]
(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;
[14][(g-a) “Schedule” means the Schedule appended to the Act;]
[15][(h) “tax” means the tax leviable under the Act and includes the late payment surcharge in terms of section 12;]
[16][(i) “urban area” means an area within the jurisdiction of the Metropolitan Corporation, a Municipal Corporation, or a Municipal Committee and includes any other area which the Government may, by notification, declare to be an urban area for purposes of the Act.]
[17][(j) “valuation table” means the valuation table notified under the Stamp Act 1899.]
[18][3. Levy of tax.– (1) Government may, by notification, 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.
[19][(2) Subject to sub-sections (2a), (3) and (4), there shall be levied, charged and paid, a tax on the taxable value of a building and land in a rating area at the rate given in the Schedule.]
[20][(2a) The Metropolitan Corporation, a Municipal Corporation, a Municipal Committee or a rural Union Council with urban characteristic may determine higher rate of property tax for its area under the Punjab Local Government Act 2013 (XVIII of 2013).]
[21][* * * * * * * * * * * * *]
[22][* * * * * * * * * * * * *]
[23][* * * * * * * * * * * * *]
[24][(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.
[25][(4)] The tax shall be due from the owner of buildings and lands.
[26][(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 [27][30th day of September[28]] of the financial year [29][or such later date as the Government may, by notification, determine].]
[30][(6)* * * * * * * * * * * *]
[31][* * * * * * * * * * * *]
[32][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.]
[33][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:-
[34][(a) buildings and lands other than those leased in perpetuity, [35][owned by] the Federal Government;]
[36][(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);]
[37][(c) [38][(i) buildings and lands used or intended to be used exclusively as residential, taxable value of which does not exceed five million rupees.]
[39][* * * * * *]
[40][(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.
[41][Explanation.-
The expression “buildings and lands or portions thereof” shall mean the
buildings and lands or portions thereof 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
[42][(g) buildings and lands belonging to a widow, divorcee, a disabled person or a minor orphan, annual value of which does not exceed rupees two hundred and forty three thousand:
Provided that where the annual value is more than
rupees two hundred and forty three thousand, the tax
shall be levied on the amount in excess of the said amount.”.
Explanation: For purposes of this
section, a minor orphan lady means an unmarried female orphan up to the age of twenty five years;]
[43][(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;]
[44][[45][(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.]
[46][* * * * * * ]
[47][(j) a vacant plot whose possession is handed over to the owner for the first time and remains vacant or without construction for a period not more than two years from date of delivery of possession.
Explanation.– If possession is handed over to any owner, the period of two years shall be reckoned from that date even if the plot is transferred to a subsequent owner.]
[48][5. Ascertainment of taxable value.- (1) The taxable value of land and building shall be determined in accordance with the valuation table in respect of the property situated in the rating area.
(2) Notwithstanding anything contained in sub-section (1), the Government may, by notification in the official Gazette, determine taxable value of land and building through valuation table.
(3) The Government may, by notification in the official Gazette, specify and categorize a property as the high value property;]
[49][5-A.* * * * * * * * * * * *]
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.
[50][6-A. Self-assessment of land and building.- (1) The owner of land and building, within rating area, shall assess his land and building in such manner as may be prescribed.
(2) The assessment made under sub-section (1) shall be submitted on-line along with declaration of correctness and truthfulness of the information provided in the self-assessment and the tax on such land and building shall be paid on the basis of such self-assessment.
(3) An audit at random may be conducted regarding the self-assessment submitted under sub-section (2).
(4) In case, any variation is found during the audit, the Assessing Authority shall correct the assessment and levy and collect the actual tax, along with one-time penalty a sum equal to the amount of the tax evaded, in addition to the amount of the tax payable by him and the penalty leviable shall be determined and collected by the Assessing Authority.
(5) If land and building has been found not assessed, and it comes in the information of the Assessing Authority, he shall issue directions containing time line which shall not be more than two weeks, for self-assessment of such land and building under sub-section (1).]
[51][7. Making of a valuation list.- A valuation list for every rating area shall be prepared in the manner and by the authority as may be prescribed and any subsequent change in valuation list resulting from the change in valuation table shall be effective from the first day of the coming month.]
[52][8.* * * * * * * * * * ** * * ]
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 [53][*] 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][* * * * * * * * * * * *]
(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.
[56][10-A. Hardship case.- In case of a hardship case, the grievance committee, to be constituted by the Government through notification in the official Gazette, may, by an order containing reasons, exempt land and building from payment of the whole or any part of the tax.]
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.
[57][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[58] of the year for which the tax pertains [59][or such later date as the Government may, by notification, determine].
(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 [60][31st day of October][61] of the said year [62][or such later date as
the Government may, by notification, determine]:
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 [63][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
[64][(i-a) by sealing the
non-residential immovable property till the unpaid amount due against such
property is paid or recovered in full; 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 [65][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.
[66][16-A. Registering authority to ensure payment of tax.– The authority responsible for registering an instrument of sale, gift or exchange of immovable property shall not register the instrument unless it is satisfied that the outstanding tax has been paid.]
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[67].
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[68] 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 [69]West Pakistan as soon as may be after they are made.
[70][23-A. Power to amend the Schedule.- The Government may, by notification in the
official Gazette, amend the Schedule.]
24. Repeal and Saving.– (1) The Punjab Urban Immovable Property Tax Act, 1940[71], the Sind Urban Immovable Property Tax Act, 1948[72], [73][the Sind Urban Immovable Property Tax Act, 1948, as applicable to
(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.
[75][SCHEDULE
[see sections 2(g-a) and 3(2)]
|
Sr.# |
Taxable Value |
Residential Properties |
Commercial Properties |
|
Rate of Tax |
Rate of Tax |
||
|
1. |
Up to Rs.5 million |
Exempted |
0.07% |
|
2. |
Exceeding
Rs. 5 million and up
to Rs.10 million |
0.07% |
0.07% |
|
3. |
Exceeding
Rs. 10 million and up
to Rs. 25 million |
0.08% |
0.08% |
|
4. |
Rs. 25 million and above |
0.09% |
0.09% |
In case the tax payable, under above table, is lower than the tax payable on and before 31.12.2024, then the tax shall be payable as given below until such tax payable becomes equal to or greater than the tax payable under above table:
|
Sr# |
Taxable Value |
Residential Properties |
Commercial Properties |
|
Rate of Tax |
Rate of Tax |
||
|
1. |
Up to Rs.5 million |
Exempted |
Tax on and before 31.12.2024 |
|
2. |
Exceeding Rs. 5 million and up to Rs.10 million |
Tax on and before 31.12.2024+10% |
Tax on and
before 31.12.2024+10% |
|
3. |
Exceeding Rs. 10 million and up to Rs. 25 million |
Tax on and before 31.12.2024+10% |
Tax on and
before 31.12.2024+10% |
|
4. |
Rs. 25 million and above |
Tax on and before 31.12.2024+20% |
Tax on and before 31.12.2024+20%]. |
[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.
Notwithstanding anything contained in
sections 3 and 12 of this Act, special relaxations for financial year 2020-21
were granted vide section 7 of the Punjab Finance Act 2020 (VIII of 2020) to
remain in force till 30th day of June 2021. For details please see
the Punjab Finance Act 2020 (VIII of 2020).
[2]Substituted by the
Punjab Laws (Adaptation) Order, 1974 (A.O. 1 of 1974), for “
[3]Substituted by the
Punjab Laws (Adaptation) Order, 1974 (A.O. 1 of 1974), for “
[4]Substituted by the
Punjab Laws (Adaptation) Order, 1974 (A.O. 1 of 1974), for “
[5]Substituted
by the
[6]Substituted by the
Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of
1974), for “
[7]Inserted
by the
Punjab Finance Act 2016 (XXXV of 2016), effective from 1st day of
July 2016.
[8]Inserted by the Punjab
Fina,m,,,nce Act 2024 (VIII of 2024) (to become
effective on such date as notified by the Government).
[9]Now “
[10]Inserted by the
West Pakistan Urban Immovable Property Tax (Amendment) Ordinance, 1963 (XXVIII
of 1963), and substituted by the West Pakistan Urban Immovable Property Tax
(Punjab Amendment) Ordinance, 1970 (I of 1970).
[11]Substituted
by the
[12]Substituted
for the word “perpetuity” by the Punjab Finance Act 2024 (VIII of 2024) (to become
effective on such date as notified by the Government).
[13]XXVIII of 1958.
[14]Inserted
by the Punjab Finance Act 2024 (VIII of 2024) (to become effective on such
date as notified by the Government).
[15]Substituted by the
[16]Substituted by the Punjab Urban
Immovable Property Tax (Amendment) Act 2017 (II of 2017) (to become effective
on such date as notified by the Government), for the following:
“(i) “urban
area” means an area within the boundaries of a Municipal Corporation, Municipal
Committee, Cantonment Board, Small Town Committee, or other authority legally
entitled to, or entrusted by Government with the control or management of a
municipal or a local fund.”
[17]Inserted
by the Punjab Finance Act 2024 (VIII of 2024) (to become effective on such
date as notified by the Government).
[18]Substituted by the
[19]Substituted
by the Punjab Finance Act 2024 (VIII of 2024) (to become effective on such
date as notified by the Government) for the following:
“(2) Subject
to subsections (2a), (3) and (4), there shall be levied, charged and paid, a
tax on the annual value of a building or land or both in a rating area at the
rate of five percent of the annual value of the property.”
[20]Substituted by the Punjab Urban
Immovable Property Tax (Amendment) Act 2017 (II of 2017) (to become effective
on such date as notified by the Government), for the following:
“(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 five per cent of such annual value:”
[21]Deleted by the
[22]Sub-section (3)
deleted by the Punjab Urban Immovable Property Tax (Amendment) Act, 1977 (V of
1977).
[23]Sub-section
(4) deleted by the Punjab Finance Ordinance, 2002 (XXXVII of 2002).
[24]Re-numbered by the
[25]Re-numbered by the
[26]Added by the
Punjab Finance Ordinance, 1978 (XIII of 1978), and re-numbered by the Punjab
Finance Ordinance, 2002 (XXXVII of 2002).
[27]Substituted for the expression “31st
day of August” by the Punjab Finance Act 2012 (XLI of 2012).
[28]This date was substituted to read as “30th
November” vide the Punjab Urban Immovable Property Tax (Amendment) Ordinance
2014, promulgated on November 14, 2014 and stood expired on December 1, 2014 by
virtue of section 4 of the Ordinance.
[29]Inserted by the
[30]The following
sub-section was added by the Punjab Finance Act 1994 (VI of 1994), substituted
by the Punjab Finance Act, 1998 (VII of 1998), renumbered by the Punjab Finance
Ordinance 2002 (XXXVII of 2002), and now omitted by the Punjab Finance Act 2024
(VIII of 2024) (to become effective on such date as notified by the Government):
“(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.”
[31]Sub-section (9)
added by the Punjab Finance Act, 1994 (VI of 1994) and deleted by the Punjab
Finance Ordinance 2000 (III of 2000).
[32]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).
[33]Added by the
[34]Substituted by the
[35]Substituted by the
Punjab West Pakistan Urban Immovable Property Tax (
[36]Substituted by the
[37] Substituted first 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).
[38]Substituted by the Punjab Finance Act 2024 (VIII of 2024),
for the following (to become effective on such date as notified by the Government):
“(i) buildings and lands, the annual value of
which does not exceed four thousand three hundred and twenty rupees; or”
[39]The following sub-clause omitted by the Punjab Finance Act 2024 (VIII
of 2024)
(to become effective on such date as notified by the Government):
“(ii) one building occupied by an owner for his
residence, the annual value of which does not exceed six thousand, four hundred
and eighty 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:
Provided further that nothing in clause
(c)(i) shall apply to an assessment made under section 3-B of this Act.”
[40]Substituted by the
[41]Inserted
by the
Punjab Finance Act 2016 (XXXV of 2016), effective from 1st day of
July 2016.
[42]Substituted
first by the Punjab Urban Immovable Property Tax (Amendment) Ordinance, 1982
(IV of 1982), then by the Punjab Finance Ordinance, 2001 (VI of 2001), and then
by the Punjab Finance Act 2019 (XV of 2019) for the following:
“(g) Buildings and lands annual
value of which does not exceed rupees two hundred forty three thousand
belonging to a widow, a disabled person or a minor orphan:
Provided
that where the annual value is more than rupees two hundred forty three
thousand the tax shall be levied on the amount in excess of the said amount;”
[43]Substituted first
by the Punjab Finance Act 1998 (VII of 1998) and then by the Punjab Finance
Ordinance, 2000 (III of 2000).
[44]Added as Clause (i)
by the
[45]Re-lettered as
clause (h) by the Punjab Finance Act, 2004 (XIX of 2004).
[46]The following omitted by the Punjab Finance Act 2024 (VIII of 2024) (to become
effective on such date as notified by the Government):
“(i) One
residential house or vacant plot, measuring an area not exceeding five marla, used or to be used for residential purpose except a
residential house or vacant plot with annual value of more than five thousand
rupees situated in a part of a rating area and categorized as category-A area;”
[47]Inserted by the Punjab Finance Act
2016 (XXXV of 2016), effective from 1st day of July 2016.
[48]Substituted by the Punjab Finance Act 2024 (VIII of 2024),
for the following (to become effective on such date as notified by the Government):
“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; 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.”
[49] The following
section was added by the Punjab Finance Act 1998 (VII of 1998), and omitted by
the Punjab Finance Act 2024 (VIII of 2024) (to become effective on such
date as notified by the Government):
“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:
Provided that the annual value
of a vacant plot shall be in accordance with the valuation table notified for
respective locality of the rating area.”
[50]Inserted by the
Punjab Finance Act 2024 (VIII of 2024) (to become effective on such
date as notified by the Government).
[51]Substituted by the
Punjab Finance Act 2024 (VIII of 2024) (to become effective on such date as notified
by the Government):
“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
July or the first day of 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 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 date notified by the Government after the approval of the valuation list 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.
(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.”
[52]The following section omitted by the Punjab Finance Act 2024 (VIII of
2024)
(to become effective on such date as notified by the Government):
“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:
Provided
that in special circumstances the Commissioner may, by notification, extend the
period to a maximum of sixty days.”
[53]The expression “8,”
omitted by the Punjab Finance Act 2024 (VIII of 2024) (to become effective on such
date as notified by the Government).
[54]Inserted
by the
[55] The following
sub-section was inserted by the West Pakistan (Adaptation of Laws) Ordinance,
1962 (XXV of 1962), and omitted by the Punjab Finance Act 2024 (VIII of 2024) (to become
effective on such date as notified by the Government):
“(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.”
[56]Inserted by the
Punjab Finance Act 2024 (VIII of 2024) (to become effective on such date as notified
by the Government).
[57]Substituted by the
[58]This date was substituted to read as “30th
November” vide the Punjab Urban Immovable Property Tax (Amendment) Ordinance
2014, promulgated on November 14, 2014 and stood expired on December 1, 2014 by
virtue of section 4 of the Ordinance.
[59]Inserted by the
[60]Substituted for the
expression “30th day of September” by the Punjab Finance Act
2020 (VIII of 2020), effective from 1st July 2020.
[61]This date was substituted to read as “30th
November” vide the Punjab Urban Immovable Property Tax (Amendment) Ordinance
2014, promulgated on November 14, 2014 and stood expired on December 1, 2014 by
virtue of section 4 of the Ordinance.
[62]Inserted by the
[63]Inserted by the
[64]Inserted by the Punjab Urban Immovable
Property Tax (Amendment) Act 2023 (VIII of 2023).
[65]Inserted by the
[66]Inserted by the Punjab Finance Act
2016 (XXXV of 2016), effective from 1st day of July 2016.
[67]XLV of 1860.
[68]For rules, see Gazette of West Pakistan,
(Extraordinary), dated
[69]Now “the
[70]Inserted by the
Punjab Finance Act 2024 (VIII of 2024) (to become effective on such
date as notified by the Government).
[71]XVII of 1940.
[72]
[73]Inserted by the
West Pakistan Urban Immovable Property Tax Act (Amendment) Ordinance, 1963 (I
of 1963), section 3.
[74]N.W.F.P XVIII of
1948.
[75]Added by the Punjab
Finance Act 2024 (VIII of 2024) (to become effective on such date as notified by
the Government).