THE PUNJAB MOTOR VEHICLES TAXATION ACT 1958

(XXXII of 1958)

C O N T E N T S

 

Section                                Heading

 

        1.           Short title, extent and commencement.

        2.           Definitions.

        3.           Imposition of tax.

        4.           Obligation of person keeping motor vehicles to make declaration and to pay tax.

        5.           Obligation to make additional declaration and to pay further tax.

        6.           Service of special notice to make declaration and to pay tax.

        7.           Grant of licence.

        8.           Penalty for omission to comply with the provisions of section 4.

        9.           Penalty for keeping a motor vehicle without a licence or failure to pay tax.

       10.          Recovery of a tax or additional tax imposed under section 8 or section 9.

       11.          Recovery of arrear of tax.

       12.          Appeals.

       13.          Exemptions and deductions.

       14.          Bar to jurisdiction of civil and criminal courts in matters of taxation.

       15.          Power of Government to make rules.

       16.          Punishment.

       17.          Repeal.

 

Schedule

 

 

 


[1]THE PUNJAB MOTOR VEHICLES TAXATION ACT 1958

(XXXII of 1958)

[24 April 1958]

 

An Act to consolidate the law relating to

imposition of tax on motor vehicles in [2][the Punjab]

 

Preamble.– WHEREAS it is expedient to consolidate the law relating to imposition of tax on motor vehicles in [3][the Punjab] in the manner hereinafter appearing;

      It is hereby enacted as follows:-

 

1.   Short title, extent and commencement.– (1) This Act may be called [4][the Punjab] Motor Vehicles Taxation Act, 1958.

      (2)  It extends to the whole of the Province of [5][the Punjab] except the [6][Tribal Areas.]

      (3)  It shall come into force at once.

 

2.   Definitions.– In this Act, unless there is anything repugnant in the subject or context–

      (a)  “Government” means [7][the Provincial Government of the Punjab];

      (b)  licensing officer” means an officer appointed by the Government to perform the duties and exercise the powers imposed or conferred upon a licensing officer under this Act;

      (c)  motor vehicle” includes a vehicle, carriage or other means of conveyance propelled, or which may be propelled on a road by electrical or mechanical power either entirely or partially;

      (d)  prescribed” means prescribed by rules made under this Act;

      (e)  tax” means the tax imposed under this Act;

      (f)   token” means a ticket to be displayed on a motor vehicle as an indication that the tax leviable thereon has been duly paid or that no tax is payable;

      (g)  “Director” means the officer appointed by the Government as the head of the Taxation Department; [8][* * *]

      (h)  [9][Divisional Excise and Taxation Officer] means an officer appointed by the Government as [10][Divisional Excise and Taxation Officer] of the Taxation Department, and includes an officer appointed by the Government to perform the duties of [11][Divisional Excise and Taxation Officer] under this Act [12][;] [13][and]

     [14][(i) Schedule” means the Schedule appended to the Act.]

3.   Imposition of tax.– (1) A tax shall be leviable on every motor vehicle, in equal installments for quarterly periods, commencing on the first day of [15][July], the first day of [16][October], the first day of [17][January], and the first day of [18][April] at the rate specified in the Schedule to this Act:

      [19][Provided that for reasons specified therein the Government may, by notification, in respect of any class of motor vehicles or motor vehicles plying in any specified area or along any specified route, prescribe a rate lower than the rate mentioned in the Schedule [20][or direct that subject to such conditions as may be prescribed the tax shall be leviable on annual basis]:]

      Provided further that any broken period in such quarterly periods shall, for the purpose of levying the tax be considered as a full period:

      [21][Provided further that if so opted by a tax-payer, the tax in respect of a motor vehicle may be levied once for all at such rate as may be prescribed and if the tax is so paid such motor vehicle shall for ever cease to be liable to the payment of tax under this Act [22][:]]

      [23][Provided further that tax for a motor-cycle, a scooter or a motor-cycle drawing a side trailer or cabin [24][or a motor vehicle (motor car or jeep) up to 1000 CC] shall be levied lump sum once for all at the rate and time specified in the Schedule to this Act [25][:]]

[26][Provided further that if so opted by the owner of a tricycle propelled by mechanical power (motor rickshaws), the tax may be paid in lump sum once for all at the rate specified in the Schedule of this Act:

Provided further that if so opted by the owner of a motor vehicle having engine capacity exceeding 1000cc but not exceeding 1300cc, the tax may be paid in lump sum for a period of three years at the rate specified in the Schedule of this Act.]

      (2)  The tax shall be paid upon a licence to be taken out and paid for under the provisions of this Act by the person who keeps the motor vehicle for use.

 

      [27][(3) A rebate equal to 10 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 31st day of [28][August] of the financial year.]

4.   Obligation of persons keeping motor vehicles to make declaration and to pay tax.– (1) Every person who keeps a motor vehicle for use shall fill up and sign a declaration in the prescribed form stating the prescribed particulars, and shall deliver the declaration as filled up and signed by him to the licensing officer before the expiry of twenty-one days from the day of his commencing to keep the motor vehicle for use. Any such or similar declaration filled up, signed and delivered under any of the enactments mentioned in sub-section (1) of section 17 of this Act, shall be deemed to have been filled up, signed and delivered under this section.

      [29][(2) A person keeping a motor vehicle shall pay the tax as follows:

Sr.#

Tax period

Date of payment

1.

For the first quarter of a financial year

Before the 31st day of July

2.

For the second quarter of a financial year

Before the 31st day of October

3.

For the third quarter of a financial year

Before the 31st day of January

4.

For the fourth quarter of a financial year

Before the 30th day of April

5.

For the whole of a financial year

Before the 1st day of October

6.

For the entire life of the motor vehicle

At the time of registration of a motor vehicle or before the 1st day of September 2013

[30][7.

For periodic lump sum payment of the motor vehicle.

At any time]

      (2a)   If a person commences to keep a motor vehicle for use, he shall pay the tax before the expiration of twenty one days from the day when he commences to keep the motor vehicle for use:]

      Provided that if such person commences to keep the motor vehicle for use after the commencement of this Act he shall pay the first installment due before the expiration of twenty one days from the day of his commencing to keep the motor vehicle for use.

      (3)  Every person who owns any motor vehicle which is let for hire, shall, for the purposes of this Act, be the person who keeps the motor vehicle for use.

 

5.   Obligation to make additional declaration and to pay further tax.– Whenever any person, who has delivered a declaration under the preceding section becomes liable to an additional tax by reason of his keeping a greater or number of motor vehicles for use than he has stated in the declaration, or by reason of any change in the character of any motor vehicle kept by him for use, he shall fill up and sign an additional declaration specifying with reference to such liability the particulars required by the preceding section. Such person shall deliver the additional declaration so filled up and signed and pay such additional tax as by the last mentioned declaration appears to be payable by him to the licensing officer before the expiration of twenty-one days from the day of his becoming so liable as aforesaid:

      Provided that when payment is made of additional tax by reason of any change in the character of any motor vehicle, an allowance shall be made for the tax already paid.

 

6.   Service of special notice to make declaration and to pay tax.– The licensing officer may direct a special notice to be served upon any person requiring such person to fill up, sign and deliver to the officer named in such notice, a form of declaration, to be left with such notice stating whether such person is or is not liable to the payment of any tax and to pay the tax to which he appears by such declaration to be liable to the person named therein before the expiration of fourteen days from the date of the service of such special notice.

 

7.   Grant of licence.– Every licensing officer shall grant and deliver to every person who pays to him the first installment of tax due, a licence in which shall be specified the particulars of the tax paid, with any other particulars that may be prescribed. The licence shall be dated on the day of granting the same and shall expire on the [31][30th day of June] next following.

 

8.   Penalty for omission to comply with the provisions of section 4.– (1) If a person–

      (a)  fails to deliver a declaration in accordance with the provisions of this Act; or

      (b)  delivers a declaration wherein the particulars prescribed to be therein set forth are not fully and truly stated,

the licensing officer may, after making such enquiry as he deems fit and after hearing the person if he desires to be heard, impose on such person any tax or additional tax for such quarterly period or periods as the licensing officer may find that such person is liable to pay under the provisions of this Act, and may also impose a penalty which may extend to twice the amount of the tax to which he is found liable.

      [32][1-A.  The provisions of sub-section (8) shall apply mutatis mutandis in the case of vehicles liable to pay the tax annually.]

      (2)  The tax or additional tax imposed shall be payable before the expiry of fourteen days from the date of order of the licensing officer.

 

9.   Penalty for keeping a motor vehicle without a licence or failure to pay tax.– Whoever–

      (a)  keeps a motor vehicle for use without having a proper licence; or

      (b)  neglects or refuses to pay any amount of tax to which he is liable within the period fixed for such payment,

shall be liable to pay, in addition to any arrear of tax that may be due from him, a penalty which may extend to an amount [33][equal to twice the amount of the tax] to which he is liable.

 

10.   Recovery of a tax or additional tax imposed under section 8 or section 9.– Any tax or additional tax or penalty imposed under the provisions of section 8 or section 9 may be recovered in the manner provided in section 11 for the recovery of an arrear of tax.

 

11.   Recovery of arrear of tax.– (1) If any tax payable under this Act is not paid within the fixed period, and the defaulter does not show cause to the satisfaction of the Deputy Director or any officer authorised by him in this behalf, for his failing to do so, such tax (including the cost of recovery thereof) may be recovered under a warrant in the prescribed form signed by the Deputy Director, or distress and sale of movable property belonging to such person. The warrant may be addressed to an officer of the Excise and Taxation Department for execution, who may obtain such assistance from other Government servants of the said Department as he may consider necessary for the execution thereof.

      (2)  Notwithstanding anything in sub-section (1), any tax, additional tax or penalty under this Act remaining unpaid may be recovered as arrears of land revenue.

 

12.   Appeals.– (1) Any person aggrieved by an order relating to the assessment, imposition or recovery of tax or penalty may, within a period of thirty days from the date of such order, appeal from such order to the Deputy Director.

      (2)  The Director may either of his own accord or on receiving a petition from the aggrieved party, at any time revise an appellate order passed by the Deputy Director under sub-section (1) [34][:]

      [35][Provided that no order shall be made by the Director under this sub-section without giving the aggrieved party an opportunity of being heard.]

      (3)  Subject to the order, if any, passed on revision by the Director under sub-section (2) the order of the Deputy Director passed under sub-section (1) or that of the licensing officer, if not appealed against, shall be final and shall not be called in question in any proceedings whatsoever.

 

13.   Exemptions and deductions.– (1) The Government may by rule, or order, exempt a person or class of persons from liability to pay the whole or part of the tax in respect of any motor vehicle, or class of motor vehicles, and may, in like manner, exclude any motor vehicle, or class of motor vehicles, from the operation of this Act.

      (2)  Whoever becomes liable to pay a quarterly installment of tax, but proves to the satisfaction of the licensing officer that he has not used or permitted the use of the motor vehicle throughout the quarterly period preceding shall be entitled to receive an order in writing from the licensing officer exempting him from liability to pay such first mentioned quarterly installment and the licensing officer shall make an endorsement to that effect upon the licence.

      [36][(2-A)      Whoever becomes liable to pay the tax annually but proves to the satisfaction of the licensing officer that he has not used or permitted the use of the motor vehicle for at least three months, shall be entitled to receive an order in writing from the licensing officer exempting him from liability to pay the tax for that period proportionately and the licensing officer shall make an endorsement to that effect upon the licence.]

      (3)  [37][* * * * * * * * * * * *]

      [38][(4) Nothing in this Act shall apply to a tractor or a trailor attached to a tractor used for the purpose of agriculture.

      Explanation– A tractor and a trailor used together for transporting agricultural produce of the owner shall, for the purpose of this section, be deemed to be used for the purpose of agriculture.]

 

14.   Bar to jurisdiction of civil and criminal courts in matters of taxation.– The liability of a person to pay the tax or penalty shall not be determined or questioned in any other manner or by any other authority than is provided in this Act, or in rules made thereunder, and no prosecution, suit or other proceeding shall lie against any Government officer for anything in good faith done, or intended to be done, under this Act.

 

15.   Power of Government to make rules.– (1) The Government may, after previous publication, make rules[39] for the purpose of carrying into effect the provisions of this Act.

      (2)  In particular and without prejudice to the generality of the foregoing power, the Government may make rules on all or any of the following matters, namely:-

            (a)  to prescribe the form of any declaration, licence, certificate or special notice and the particulars to be stated therein;

            (b)  to prescribe the officers by whom any duties are to be performed and the area in which they shall exercise their authority;

            (c)  to provide for the total or partial exemption for a limited period from liability to taxation, in respect of any motor vehicle brought into the territory to which this Act extends by persons making only a temporary stay there;

            (d)  to regulate the method of assessing and recovering the tax;

            (e)  to regulate the manner in which special notices may be served;

            (f)   to regulate the extent to which licences may be transferred;

            (g)  to regulate the manner in which exemptions or refunds may be claimed and granted;

                (h)   to regulate the manner in which appeals may be instituted and heard;

            (i)   to require that no motor vehicle shall be used in the Province unless a token is displayed thereon indicating that the tax has been duly paid or that the owner of the vehicle is entitled to exemption;

            (j)   to prescribe the form of tokens and the manner in which they shall be displayed;

            (k)  to provide for the issue of token and its duplicate; and

            (l)   to prescribe the limit of density of traffic and limit of income for the purposes of sub-section (1) of section 3.

16.   Punishment.– (1) In making any rule under the preceding section the Government may direct that any person contravening the rule shall be punished with fine which may extend to twenty rupees and in the event of any subsequent conviction for the same offence, with a fine which may extend to one hundred rupees.

      (2)  No court inferior to that of a Magistrate of the Second Class shall try any offence punishable under this Act.

 

17.   Repeal.– (1) The following enactments are hereby repealed:-

         (a)  the Punjab Motor Vehicles Taxation Act, 1924[40];

         (b)  the North-West Frontier Province Motor Vehicles Taxation Act, 1936[41].

         (c)  the Sind Motor Vehicles Tax Act, 1939[42]:

         (d)  the Punjab Motor Vehicles Taxation Act 1924[43], as applicable to the area which, before the establishment of the Province of West Pakistan, formed part of the State of Bahawalpur; [44][*]

         (e)  the Sind Motor Vehicles Tax Act, 1939[45], as applicable to the area which, before the establishment of the Province of West Pakistan, formed part of the State of Khairpur [46][; and]

       [47][(f)  the Sind Motor Vehicles Tax Act, 1939, as applicable to Karachi].

      (2)  Notwithstanding the repeal of enactments mentioned in sub-section (1) (hereinafter called the said Acts)–

            (a)  the validity of anything done under the said Acts shall not be affected;

            (b)  all appointments made, notifications and notices issued and legal proceedings instituted under any of the said Acts shall, so far as they are not inconsistent with the provisions of this Act and the rules made thereunder, continue in force and be deemed to have been made, issued and instituted under this Act; and

            (c)  any exemption from liability to taxation granted any of the said Acts shall continue in force and be deemed to have been granted under this Act.

 

 

[48][Schedule

(see section 3)

S.No.

Description of Motor Vehicles

Annual Rate

of Tax

1.

(a)   An amount of Rs.[49][1200/-] shall be charged for motorcycles and scooters; once for all at the time of registration.

 

 

(b)   An amount of Rs.[50][1200/-] shall be charged once for all from those motorcycles and scooters registered prior to the 1st July, 1994 if lifetime tax has not been paid earlier.

 

 

(c)   An amount of Rs.[51][1500/-] shall be charged once for all at the time of registration from a motorcycle drawing a side trailer or cabin.

 

2.

Vehicles (including tricycles/trucks/trailers/delivery vans) used for the transport or haulage of goods or materials–

 

 

(a)   electrically propelled vehicles not exceeding 1250 Kg., in unladen weight:

Rs. 500/-

 

(b)   vehicles (including delivery vans) with maximum laden capacity upto 4060 Kg.;

Rs. [52][1000/-]

 

(c)   vehicles with maximum laden capacity exceeding 4060 Kg., but not exceeding 8120 Kg.;

Rs.2200/-

 

(d)   vehicles with maximum laden capacity exceeding 8120 Kg. but not exceeding 12000 Kg.;

Rs.4000/-

 

(e)   vehicles with long trailers or other vehicles with maximum laden capacity exceeding 12000 Kg. but not exceeding 16000 kg.;

Rs. 6000/-

 

(f)    vehicles with long trailers or other vehicles with maximum laden capacity exceeding 16000 Kg.

Rs. 8000/-

 

(g)   vehicles drawing other trailers.

Appropriate rate out of the rates at (a) to (f) above applicable to the vehicle plus Rs.400/-

3.

Vehicles plying for hire and ordinarily used for the transport of passengers (taxis and buses)–

 

 

(a)   Tricycles propelled by mechanical power (motor cab rickshaws) with seating capacity of not more than 3 persons:

[53][Rs.400/- per annum or Rs.3,000/- lump sum once for all if so opted by the owner]

 

(b)   Tricycles propelled by mechanical power (motorcycle rickshaws) with seating capacity of not more than 6 persons:

Rs.400/-

 

(c)   motor vehicles with a seating capacity of more than 20 persons plying for hire exclusively within the limits of a Corporation, Municipality or Cantonment or partly within and partly outside such limits with sixty percent of the total length of the route falling within the limits of a Corporation, Municipality or Cantonment.

Rs. [54][140/-] per seat


 

(d)   mini buses with a seating capacity of more than 6 and less than 20 persons plying for hire exclusively within the limits of Corporation, Municipality or Cantonment;

Rs. [55][180/-] per seat

 

(e)   other vehicles with a seating capacity of–

 

 

      [56][(i)  not more than 6 persons (motor cabs)–

 

 

                (1) not exceeding 1000 cc

Rs.  700/-

 

                (2) exceeding 1000 cc but not exceeding 1300 cc

Rs.1200/-

 

                (3) exceeding 1300 cc but not exceeding 1500 cc

Rs.2000/-

 

                (4) exceeding 1500 cc but not exceeding 2000 cc

Rs.3000/-

 

                (5) exceeding 2000 cc but not exceeding 2500 cc

Rs.4000/-

 

                (6) exceeding 2500 cc

Rs.5000/-

 

         (ii)  more than 6 persons–

 

 

                (1)   non air-conditioned

Rs.180/- per seat

 

                (2)   air-conditioned

Rs.300/ per seat]

 

Explanation.– The seating capacity for the purpose of this clause shall not include the seats meant for driver and conductor.

 

[57][4.

[58][Motor vehicles (motor cars or jeeps) other than those mentioned above or below, and having]–

 

 

(a)    seating capacity of not more than three persons.

[59][Rs.500/-]

 

(b)   seating capacity of more than three persons but not more than six persons–

 

 

       [60][(i) A lump sum tax of rupees ten thousand shall be charged for motorcars and jeeps up to 1000cc at the time of registration:

                   Provided that in case of a motor vehicle registered before 1st day of July 2012, the amount of tax already paid shall be deducted from the payable tax of rupees ten thousand and the remaining amount shall be paid lump sum at the time of payment of the tax due.]

[61][* * *]

 

           (ii)   with engine power exceeding 1000 cc but not exceeding 1300 cc.

[62][Rs.1800/-]

 

          (iii)   with engine power exceeding 1300 cc but not exceeding 1500 cc.

[63][Rs.6000/-]

 

          (iv)   with engine power exceeding 1500 cc but not exceeding 2000 cc.

[64][Rs.9000/-]

 

           (v)   with engine power exceeding 2000 cc but not exceeding 2500 cc.

[65][Rs.12000/-]

 

          (vi)   with engine power exceeding 2500 cc.

[66][Rs.15000/-]

 

         (vii)   three door 4x4 vehicle with engine power exceeding 2500 cc.

Rs.4,500/- per annum]

 

(c)    seating capacity of more than 6 persons–

 

 

          (i)  other than buses and station wagons not plying for hire.

[67][Rs.2500/- per seat]

 

         (ii)  Buses and station wagons not plying for hire.

[68][Rs.300/- per seat]

 

Explanation.– Motor vehicles taxed under this clause shall pay tax at the concessional rate of 75% of the payable tax on completion of 10 years of payment of tax after the date of registration.]

 

[69][5

Imported motor vehicles (motor cars or jeeps):

 

 

(i) with engine power 1590 cc but not exceeding 1990 cc;

Rs.20,000/-

 

(ii)  with engine power exceeding 1990 cc but not exceeding 2990 cc; and

Rs.25,000/-

 

(iii) with engine power exceeding 2990 cc.

Rs.35,000/-

 

Explanation: I

Imported motor vehicle here means a motor vehicle which is manufactured abroad within last five years prior to the tax year.

 

 

Explanation: II

An imported motor vehicle older than five years shall be liable to annual rate of tax under S. No. 4, above.]

 



[1]For statement of objects and reason, see Gazette of West Pakistan (Extraordinary), dated 25th March, 1958, p. 346.

    This Act was passed by the West Pakistan Assembly on 2nd April, 1958; assented to by the Governor of West Pakistan on 19th April, 1958; and, published in the West Pakistan Gazette (Extraordinary), dated 24th April, 1958, pages 701-710.

[2]Substituted by the Punjab Laws (Adaptation) Order, 1974 ( A.O. 1. of 1974), for “West Pakistan”.

[3]Substituted by the Punjab Laws (Adaptation) Order, 1974 ( A.O. 1. of 1974), for “West Pakistan”.

[4]Substituted by the Punjab Laws (Adaptation) Order, 1974 ( A.O. 1. of 1974), for “West Pakistan”.

[5]Substituted by the Punjab Laws (Adaptation) Order, 1974 ( A.O. 1. of 1974), for “West Pakistan”.

[6]Substituted by the West Pakistan Motor Vehicles Taxation (Amendment) Act, 1964 (XX of 1964), for “the Federal Capital and Special Areas”.

[7]Substituted, for “Government of West Pakistan”, by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1. of 1974).

[8]The word “and” omitted by the Punjab Finance Act, 2011 (XV of 2011).

[9]Substituted by the West Pakistan (Adaptation of Laws) Ordinance, 1962 (XXV of 1962), for “Deputy Director”

[10]Substituted by the West Pakistan (Adaptation of Laws) Ordinance, 1962 (XXV of 1962), for “Deputy Director”

[11]Substituted by the West Pakistan (Adaptation of Laws) Ordinance, 1962 (XXV of 1962), for “Deputy Director”

[12]Substituted for the full-stop by the Punjab Finance Act, 2011 (XV of 2011).

[13]Inserted by the Punjab Finance Act, 2011 (XV of 2011).

[14]Inserted by the Punjab Finance Act, 2011 (XV of 2011).

[15]Substituted, for the word “April” by the West Pakistan Motor Vehicles Taxation (Amendment) Ordinance, 1961 (VI of 1961).

[16]Substituted by the West Pakistan Motor Vehicles Taxation (Amendment) Ordinance, 1961 (VI of 1961), for “July”.

[17]Substituted by the West Pakistan Motor Vehicles Taxation (Amendment) Ordinance, 1961 (VI of 1961), for “October”.

[18]Substituted by the West Pakistan Motor Vehicles Taxation (Amendment) Ordinance, 1961 (VI of 1961), for “January”.

[19]Substituted by the West Pakistan Motor Vehicles Taxation (Amendment) Ordinance, 1959 (LVII of 1959).

[20]Added by the Punjab Finance Act, 1985 (I of 1985).

[21]Added by the Punjab Finance Act, 1985 (I of 1985).

[22]Substituted by the Punjab Finance Act, 1994 (VI of 1994).

[23]Added by the Punjab Finance Act, 1994 (VI of 1994).

[24]Inserted by the Punjab Finance Act 2012 (XLI of 2012).

[25]Substituted for the full-stop by the Punjab Finance Act 2016 (XXXV of 2016), effective from 1st day of July 2016.

[26]New provisos inserted by the Punjab Finance Act 2016 (XXXV of 2016), effective from 1st day of July 2016.

[27]Added by the Punjab Finance Ordinance, 1978 (XIII of 1978).

[28]Substituted for the word “July” by the Punjab Finance Act 2016 (XXXV of 2016), effective from 1st day of July 2016.

[29]Substituted by the Punjab Finance Act 2013 (XVI of 2013).

[30]Inserted by the Punjab Finance Act 2016 (XXXV of 2016), effective from 1st day of July 2016.

[31]Substituted by the West Pakistan Motor Vehicles Taxation (Amendment) Ordinance, 1961 (VI of 1961), for “31st day of March.”

[32]Added by the Punjab Finance Act, 1985 (I of 1985).

[33]Substituted by the West Pakistan Motor Vehicles Taxation (Amendment) Ordinance, 1966 (XIX of 1966), for “equal to the amount of the tax”.

[34]Substituted by the West Pakistan Laws (Amendment) Ordinance, 1965 (XXXIV of 1965), for the full-stop.

[35]Added by the West Pakistan Laws (Amendment) Ordinance, 1965 (XXXIV of 1965).

[36]Added by the Punjab Finance Act, 1985 (I of 1985).

[37]Deleted by the West Pakistan Motor Vehicles Taxation (Punjab Amendment) Ordinance, 1970 (V of 1970).

[38]Substituted by the West Pakistan Motor Vehicles Taxation (Amendment) Ordinance, 1959 (LVII of 1959).

[39]For rules see Gazette of West Pakistan (Extraordinary), dated 2nd April, 1959, pp. 267 to 272.

[40]Pb. IV of 1924.

[41]N.W.F.P. I of 1937.

[42]Sind XV of 1939.

[43]Pb. IV of 1924.

[44]The word “and” omitted by the West Pakistan Motor Vehicles Taxation (Amendment) Act, 1964 (XX of 1964).

[45]Sind XV of 1939.

[46]Inserted by the West Pakistan Motor Vehicles Taxation (Amendment) Act, 1964 (XX of 1964).

[47]Added by the West Pakistan Motor Vehicles Taxation (Amendment) Act, 1964 (XX of 1964).

[48]Substituted by the Punjab Finance Ordinance, 2000 (III of 2000).

[49]Substituted for the figures “1000/-” by the Punjab Finance Act, 2004 (XIX of 2004).

[50]Substituted for the figures “1000/-” by the Punjab Finance Act, 2004 (XIX of 2004).

[51]Substituted for the figures “1200/-” by the Punjab Finance Act, 2004 (XIX of 2004).

[52]Substituted for the figures “800/-” by the Punjab Finance Ordinance, 2002 (XXXVII of 2002).

[53]Substituted for the expression “Rs.400/-” by the Punjab Finance Act 2016 (XXXV of 2016), effective from 1st day of July 2016.

[54]Substituted for the figures “100/-” by the Punjab Finance Act 2003 (XI of 2003).

[55]Substituted for the figures “160/-” by the Punjab Finance Act 2003 (XI of 2003).

[56]Substituted by the Punjab Finance Act 2003 (XI of 2003).

[57]Substituted by the Punjab Finance Act, 2011 (XV of 2011).

[58]Substituted for the words “Motor vehicles (motor cars or jeeps) other than those mentioned above and having”, by the Punjab Finance Act, 2014 (XVII of 2014).

[59]Substituted for “Rs.500/- per annum”, by the Punjab Finance Act, 2014 (XVII of 2014).

[60]Substituted by the Punjab Finance Act 2012 (XLI of 2012).

[61]The expression “Rs.600/- per annum” omitted by the Punjab Finance Act 2012 (XLI of 2012).

[62]Substituted for “Rs.1,800/- per annum”, by the Punjab Finance Act 2014 (XVII of 2014).

[63]Substituted for “Rs.3,000/- per annum”, by the Punjab Finance Act 2014 (XVII of 2014).

[64]Substituted for “Rs.4,500/- per annum”, by the Punjab Finance Act 2014 (XVII of 2014).

[65]Substituted for “Rs.6,000/- per annum”, by the Punjab Finance Act 2014 (XVII of 2014).

[66]Substituted for “Rs.10,000/- per annum”, by the Punjab Finance Act 2014 (XVII of 2014).

[67]Substituted for “Rs.800/- per seat”, by the Punjab Finance Act 2014 (XVII of 2014).

[68]Substituted for “Rs.300/- per seat”, by the Punjab Finance Act 2014 (XVII of 2014).

[69]Inserted by the Punjab Finance Act 2014 (XVII of 2014).