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.
15-A. Reward to whistleblowers.
15-B. Reward to officers and officials of
Excise, Taxation and Narcotics Control Department.
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][(k) “whistleblower” means a person who reports
concealment or evasion of tax leading to detection or collection of taxes,
fraud, corruption or misconduct, to the assessing authority having power to
take action against the person.]
[19][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.
[20][(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.]
[21][(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).]
[22][* * * * * * * * * * * * *]
[23][* * * * * * * * * * * * *]
[24][* * * * * * * * * * * * *]
[25][(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.
[26][(4)] The tax shall be due from the owner of buildings and lands.
[27][(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 [28][30th day of September[29]] of the financial year [30][or such later date as the
Government may, by notification, determine].]
[31][(6)* * * * * * * * * * * *]
[32][*
* * * * * * * * * * *]
[33][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.]
[34][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:-
[35][(a) buildings and lands other
than those leased in perpetuity, [36][owned by] the Federal Government;]
[37][(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);]
[38][(c) [39][(i) buildings
and lands used or intended to be used exclusively as residential, taxable value
of which does not exceed five million rupees.]
[40][* * * * * *]
[41][(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.
[42][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
[43][(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;]
[44][(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;]
[45][[46][(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.]
[47][* * * * * * ]
[48][(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.]
[49][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;]
[50][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.
[51][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).]
[52][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.]
[53][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 [54][*] 9, [55][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.
[56][* * * * * * * * * * * *]
(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.
[57][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.
[58][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[59] of the year for which the tax
pertains [60][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 [61][31st day of October][62] of the said year [63][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.
[64][15-A. Reward
to whistleblowers.- (1) The Commissioner, on recommendation of the
Collector, may sanction reward, out of penalty imposed, to whistleblowers in
cases of concealment or evasion of tax, fraud, corruption or misconduct
providing credible information leading to such detection of tax.
(2) The
Government may prescribe the procedure in this behalf and also specify the
apportionment of reward sanctioned under this section for the whistleblowers.
(3) The
claim for reward by the whistleblower shall be rejected, if:
(a)
information provided
is of no value; or
(b) assessing authority already had such information; or
(c)
information was
available in public records; or
(d) no collection of taxes or penalty is made from the information provided.
15-B. Reward
to officers and officials of Excise, Taxation and Narcotics Control Department.- (1) In
cases involving concealment or evasion of tax, cash reward shall, only after
realization of part or whole the taxes involved in such cases, be sanctioned to
officers and officials of the Excise, Taxation and Narcotics Control Department
for their meritorious conduct in such cases or for other meritorious services
leading to the detection of such cases.
(2) In
case concealment or evasion is detected, the Collector shall fix the
responsibility of such concealment or evasion.
(3) The
Government may prescribe the procedure in this behalf and also specify the
apportionment of reward sanctioned under this section for individual
performance or to collective welfare of the officers and officials of the
Excise, Taxation and Narcotics Control Department.]
16. Recovery
of unpaid dues.– (1) If 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 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
[66][(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 [67][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.
[68][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[69].
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[70] 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 [71]West Pakistan as soon as may be
after they are made.
[72][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[73], the Sind Urban Immovable Property
Tax Act, 1948[74], [75][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.
[77][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 Finance Act
2024 (VIII of 2024) (to become effective on such date as notified
by the Government).
[9]Now “Punjab”.
[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
Punjab Finance Act 2012 (XLI of 2012).
[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]Added
by the Punjab Urban Immovable Property Tax (Amendment) Act 2025 (LXVI of 2025).
[19]Substituted by the
Punjab Finance Act, 1972 (I of 1972).
[20]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.”
[21]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:”
[22]Deleted by the
Punjab Urban Immovable Property Tax (Amendment) Ordinance, 1982 (IV of 1982).
[23]Sub-section (3)
deleted by the Punjab Urban Immovable Property Tax (Amendment) Act, 1977 (V of
1977).
[24]Sub-section (4) deleted by the Punjab Finance
Ordinance, 2002 (XXXVII of 2002).
[25]Re-numbered by the
[26]Re-numbered by the
[27]Added by the Punjab Finance Ordinance, 1978 (XIII of 1978), and
re-numbered by the Punjab Finance Ordinance, 2002 (XXXVII of 2002).
[28]Substituted for the
expression “31st day of August” by the Punjab Finance Act 2012 (XLI
of 2012).
[29]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.
[30]Inserted by the Punjab Urban Immovable Property Tax (Amendment) Act 2017
(I of 2017).
[31]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.”
[32]Sub-section (9) added by the Punjab Finance Act, 1994 (VI of 1994) and
deleted by the Punjab Finance Ordinance 2000 (III of 2000).
[33]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).
[34]Added by the
[35]Substituted by the
[36]Substituted by the Punjab West Pakistan Urban Immovable Property Tax (
[37]Substituted
by the
[38] 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).
[39]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”
[40]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.”
[41]Substituted by the
[42]Inserted by the Punjab Finance Act
2016 (XXXV of 2016), effective from 1st day of July 2016.
[43]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;”
[44]Substituted first by the Punjab Finance Act 1998 (VII of 1998) and then
by the Punjab Finance Ordinance, 2000 (III of 2000).
[45]Added as Clause (i) by the
[46]Re-lettered as clause (h) by the Punjab Finance Act, 2004 (XIX of 2004).
[47]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;”
[48]Inserted
by the Punjab Finance Act 2016 (XXXV of 2016), effective
from 1st day of July 2016.
[49]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.”
[50] 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.”
[51]Inserted by the Punjab Finance Act 2024 (VIII of 2024) (to become effective on such date as notified by the Government).
[52]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.”
[53]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.”
[54]The expression “8,” omitted by the Punjab Finance Act 2024 (VIII of
2024) (to become effective on such date as notified by the
Government).
[55]Inserted by the
[56] 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.”
[57]Inserted by the Punjab Finance Act 2024 (VIII of 2024) (to become effective on such date as notified by the Government).
[58]Substituted
by the Punjab Finance Act 2012 (XLI of 2012).
[59]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.
[60]Inserted by the Punjab Urban Immovable Property Tax
(Amendment) Act 2017 (I of 2017).
[61]Substituted for the expression “30th day of September” by the Punjab Finance Act 2020 (VIII of 2020), effective
from 1st July 2020.
[62]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.
[63]Inserted by the Punjab Urban Immovable Property Tax
(Amendment) Act 2017 (I of 2017).
[64]Inserted by the Punjab Urban Immovable Property Tax
(Amendment) Act 2025 (LXVI of 2025).
[65]Inserted by the
Punjab Finance Act 2012 (XLI of 2012).
[66]Inserted by the
Punjab Urban Immovable Property Tax (Amendment) Act 2023 (VIII of 2023).
[67]Inserted by the
Punjab Finance Act 2012 (XLI of 2012).
[68]Inserted
by the Punjab Finance Act 2016 (XXXV of 2016), effective
from 1st day of July 2016.
[69]XLV of 1860.
[70]For rules, see Gazette of West
Pakistan, (Extraordinary), dated
[71]Now “the Punjab”.
[72]Inserted by the Punjab Finance Act 2024 (VIII of 2024) (to become effective on such date as notified by the Government).
[73]XVII of 1940.
[74]
[75]Inserted by the West Pakistan Urban Immovable Property Tax Act
(Amendment) Ordinance, 1963 (I of 1963), section 3.
[76]N.W.F.P XVIII of 1948.
[77]Added by the Punjab Finance Act 2024 (VIII of 2024) (to become effective on such date as notified by the Government).