THE PUNJAB URBAN IMMOVABLE PROPERTY TAX ACT,

1958
CONTENTS
Short title and extent
Definitions
Levy of tax
3-A. Share of local bodies in the tax
3-B. Levy of tax in cantonment area
4.
Exemptions
5.
Ascertainment of annual value
5-A. Valuation tables to ascertain annual value
6.
Assessing authority
7.
Making and operating of valuation lists
8.
Draft valuation list
9.
Amendment of current valuation list
10. Appeal and revision
11. Tax to be levied notwithstanding appeal
12. Tax when payable
13. Collection of tax
14. Recovery of tax from tenants
15. Penalty for default in payment
16. Recovery of unpaid dues
17. Remuneration of local authority
18. Powers of assessing authority to require returns for valuation list
19. Powers of assessing authority to require returns at any time
20. Valuation list not to be rendered invalid by certain failures or omissions
21. Assessing authorities, officers and servants to be deemed public
servants
22. Exclusion of jurisdiction of Civil Courts
23. Power to make rules
24. Repeal and Saving
1.
2.
3.

TEXT
1

THE 2[PUNJAB] URBAN IMMOVABLE PROPERTY TAX ACT, 1958

(West Pakistan Act V of 1958)
[10th April, 1958]
An
Act

to consolidate the law relating to the levy of a tax on urban immovable property in
the Province of 3[the Punjab];
Preamble. WHEREAS it is expedient to consolidate the law relating to the
levy of a tax on urban immovable property in the Province of the 4[Punjab];
It is hereby enacted as follows:1.
Short title and extent. (1) This Act may be called the 5[Punjab] Urban
Immovable Property Tax Act, 1958.
6

[(2) It extends to the whole of the 7[Punjab], except the Tribal Areas.]

2.
Definitions. In this Act unless the context otherwise requires, the following
expressions shall have the meanings hereby respectively assigned to them, that is to
say
(a)

assessing authority means the assessing authority constituted under

this Act;

(b)

Collector means an officer appointed by Government by name, or by virtue

of his office, to discharge the functions and to perform the duties of a
Collector under this Act in any specified area;

(c)

Commissioner means an officer appointed by Government by name,

or by virtue of his office, to discharge the functions and to perform the
duties of a Commissioner under this Act in any specified area;

(d)

Government means Government of 8West Pakistan;

[dd) members of the family of the owner means

10

(i)

wife or husband, as the case may be; and

(ii)

dependent children of the owner;]

[(e) owner includes a mortgagee with possession, a lessee in perpetuity,

a trustee having possession of a trust property and a person to whom
an evacuee property has been transferred provisionally or permanently
under the Displaced Persons (Rehabilitation and Compensation) Act,
195811;]

(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;

(h)
(i)

[tax means the tax leviable under the Act and includes the late
payment surcharge in terms of section 12; ]
urban area means an area within the boundaries of a Municipal
Corporation, Municipal Committee, Cantonment Board, Small Town
Committee, or other authority 12[* * *] legally entitled to, or entrusted by
Government with the control or management of a municipal or a local
fund.

13

[3. Levy of tax. (1) Government may by notification14 specify urban areas where
tax shall be levied under this Act:
Provided that one urban area may be divided into two or more rating areas or
several urban areas may be grouped as one rating area.
(2)
Subject to the provisions of sub-sections (3) and (4), there shall be levied,
charged and paid, a tax on the annual value of buildings and lands in a rating area at
the rate of 2[ten] per cent of such annual value] 15[:]
(Extract of Section 9 of the Punjab Finance Act, 1972 read with section 3(2) of
Act ibid)
9. (1) There shall be levied, charged and collected from every owner of
building or land of the annual value exceeding twenty thousand rupees in any rating
area, a surcharge at the rate of twenty five per cent on the urban Immovable property
tax payable in respect of such building or land :
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 sub-section, be deemed to be the
aggregate annual value of all buildings or lands owned by him in that area.
Explanation- Words and expressions used in this sub-section shall have the
same meaning as they bear in section 2 and 3 of the West Pakistan Urban
Immovable Property Tax Act, 1958.
(2)
Out of the surcharge collected under sub-section (1) from within the
limits of local body, the Government shall, after retaining five per cent thereof as
collection charges, pay 2[fifty per cent with effect from 1 st July, 1974 and eighty five
percent with effect from 1st July,1975] of the balance to such local body.
Explanation- in this section, local body means a Municipal Committee
constituted under the Municipal Administration Ordinance,1960 a Town Committee
constituted under the Basic Democracies Order, 1959, and a Peoples Municipal
Corporation, a Peoples Municipal Committee and a People Town Committee
constituted under the Punjab Peoples Local Government Ordinance, 1972.
*(Ref. to Section 9 of the Punjab Finance Act, 1971 read section 3(2) of the Pb.
UIP Tax Act, 1958)
16

[*

*]

17

[*

*]

Clause h is substituted by the Punjab Finance Act 2012 (XLI of 2012)

Substituted by the Punjab Finance Act 2013 (XVI of 2013)

18

[*

*]

19

[(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.
20

[(4)] The tax shall be due from the owner of buildings and lands.

21

[(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 1[30th day of September] of the financial year.]
22

[(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.]
23

[*

*]

24

[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.]
25

[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 levyable in respect of the following
properties, namely:-

26

[(a) buildings and lands other than those leased in perpetuity,

the Federal Government;]

27

28

[(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, 2002 (XIII of 2001);]

29

[(c) (i) buildings and lands, the annual value of which does not
exceed 30[one thousand and eighty] rupees; or

[owned by]

For the expression 31st Day of August the expression 30th Day of September is substituted by the Punjab Finance Act 2012
(XLI of 2012)

(ii)

one building occupied by an owner for his residence, the annual

value of which does not exceed 31[one thousand, six hundred
and twenty rupees] subject to the condition that the owner or
any member of his family does not own any other property in
that rating area and such other conditions as may be prescribed:

Provided that if such building or land is in the ownership of a person who

owns any other building or land in the same rating area, the annual value of such
building or land, shall, for the purposes of this clause, be deemed to be the
aggregate annual value of all buildings and lands owned by him in that area:]
32

[Provided further that nothing in 33[clause (c) (i)] shall apply to an assessment
made under section 3-B of this Act.]
34

[(d) buildings and lands or portions thereof used exclusively for educational
purposes including schools, boarding houses and hostels owned by the
Government or by a body owned or controlled by the Government.

(e)

public parks, playgrounds and libraries;]

(f)

buildings and lands or portions thereof used exclusively for public

worship
or
public
charity
including
mosques,
temples,
churches, dharamsalas, gurdwaras,
hospitals,
dispensaries,
orphanages, alms house, drinking water fountains, infirmaries for the
treatment and care of animals and public burial or burning grounds or
other places for the disposal of the dead:

Provided that the following buildings and lands or portions thereof shall not be
deemed to be used exclusively for public worship or for public charity within the
meaning of this section, namely:-

35

(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

[(g) Buildings and lands annual value of which does not exceed
rupees 36[forty-eight thousand and six hundred] belonging to a widow, a
disabled person or a minor orphan:

Provided that where the annual value is more than rupees 37[forty-eight
thousand and six hundred] the tax shall be levied on the amount in excess of the
said amount].
38

[(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.]

39 40

[ [(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.]

[(i)

one residential house, measuring an area not exceeding five marlas, used
for residential purpose except a residential house with annual value of
more than five thousand rupees situated in a part of a rating area which is
category A area.]

5.
Ascertainment of annual value. The annual value of any land or building
shall be ascertained by estimating the gross annual rent at which such land or
building together with its appurtenances and any furniture that may be let for use or
enjoyment with such building might reasonably be expected to be let from year to
year, less
(a)

any allowance not exceeding twenty per centum of the gross annual rent
as the assessing authority in each particular case may consider reasonable
rent for the furniture let with any such building;

(b)

an allowance of ten per centum for the cost of repairs and for all other
expenses necessary to maintain such building in a state to command
such gross annual rent. Such deduction shall be calculated on the
balance of the gross annual rent after the deduction, if any, under
clause (a); and

(c)

any land revenue actually paid in respect of such building or land:

Provided that in calculating the annual value of any building or land under this
section the value of any machinery in such building or on such land shall be
excluded.
42

[5-A. Valuation tables to ascertain annual value. Notwithstanding the provisions of

section 5, the annual value may be determined on the basis of such valuation tables
and for such localities as may be notified by or under the authority of the Government.]
6.
Assessing authority. (1) There shall be an assessing authority for every
rating area.
(2)
The assessing authority shall exercise such powers and perform such
duties as are conferred on it by this Act or the rules made thereunder.
7.
Making and operating of valuation lists. (1) A valuation list shall be made by
the prescribed authority in accordance with the rules framed under this Act for every
rating area so as to come into force either on the first day of 43[July] or the first day
of 44[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
45

[(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

Substituted by the Punjab Finance Act 2013 (XVI of 2013)

on the basis either of the last preceding valuation list or of the new list;
and]
(b)

divide any rating area into parts for the purposes of a new valuation list
and determine the years in which the next following valuation list for
each of such parts respectively shall be made and come into force.

(2)
Subject to the provisions of any such order as aforesaid, every valuation list
shall come into force on the first day of 46[July] or the first day of47[January] as the case may
be, next following the date on which it is finally approved by the assessing authority and
shall, subject to the provisions of this Act and the rules made thereunder (including the
provisions with respect to the alteration of and the making of additions to the valuation list)
remain in force until it is superseded by a new valuation list.
48

[(3) Notwithstanding anything to the contrary contained in this Act or in any

other law for the time being in force, the list in accordance with which tax on buildings
and lands (known as house tax) was being charged by a Cantonment Board in a rating
area immediately before the 1st day of July, 1975, shall, until another valuation list is
prepared be deemed to be a valuation list for such rating area duly made under this
Act.]
8.
Draft valuation list. (1) Where the assessing authority for any area has
issued notices requiring returns in connection with the making of a new valuation list,
the said authority shall, as soon as may be after the expiration of the period allowed
for the delivery of the returns, cause a draft valuation list to be prepared for the area
and published in such manner as may be prescribed.
(2)
Any person aggrieved by any entry in the draft valuation list, or by the
insertion therein or omission therefrom of any matter, or otherwise with respect to the
list, may, in accordance with the rules made under this Act lodge an objection with
the assessing authority at any time before the expiration of thirty days from the date
on which the draft valuation list is published 49[:]
50

[Provided that in special circumstances the Commissioner may, by

notification, extend the period to a maximum of sixty days.]
9.
Amendment of current valuation list. Subject to such rules, if any, as the
Government may think fit to make in this behalf, the assessing authority may at any
time make such amendments in a valuation list as appear to it to be necessary in
order to bring the list into accord with existing circumstances and in particular may
(a)

correct any clerical or arithmetical error in the list;

(b)

correct any erroneous insertion or omission or any misdescription;

(c)

make such additions to or corrections in the list as appear to the

authority to be necessary by reason of
(i)

a new building being erected after the completion of the

valuation list;

(ii)

a building included in the valuation list being destroyed or

substantially damaged or altered since its value was last
previously determined;

(iii)

any change in the ownership or use of any building or land:

Provided that not less than fourteen days before making any such
amendment in the valuation list for the time being in force, other than the correction
of a clerical or arithmetical error, or the correction of an erroneous insertion,
omission or misdescription, the assessing authority shall send notice of the proposed
amendment to the owner of the building or land and shall also consider any objection
thereto which may be made by him.
10.
Appeal and revision. (1) Any person aggrieved by an order of the
appropriate authority upon an objection made before that authority under section
8,9,51[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.
52

[(1-A) Any person aggrieved by any entry in the valuation list prepared under
section 7, or by the insertion therein or omission therefrom of any matter, or otherwise
with respect to the list, may, within sixty days of the date on which the list is to come into
force, prefer an appeal in respect of such entry or matter, to the Collector or to such
other officer as the Government may, by notification, appoint in this behalf.]
(2)
The Commissioner or such other officer as may be appointed by the
Government by notification in this behalf, may of his own motion at any time, or on
application made within a period of one year from the date of the taking of any
proceedings or passing of any order by an authority subordinate to the
Commissioner call for and examine the record of the proceedings or the order for the
purpose of satisfying himself as to the legality or propriety of the same and may pass
such order in reference thereto as he may consider fit.
11.
Tax to be levied notwithstanding appeal. The tax shall be levied in
accordance with the valuation list in force for the time being, and shall be collected
and be recoverable notwithstanding any appeal which may be pending with respect
to that list.
1

[12. Payment of Tax and late payment surcharge.- (1) Subject to subsection (2),
the tax shall be paid on yearly basis on or before 30 th day of September of the year
for which the tax pertains.
(2)
The Government may, by notification in the official Gazette, direct that
the tax in any rating area for any specified period shall be paid separately.
(3)
In addition to the proceedings for the recovery of the tax under this Act,
a late payment surcharge at the rate of one per cent of the gross payable tax shall
stand imposed on the first day of every month of delay if the tax payable for any year
is not paid by 30th day of September of the said year:
Provided the late payment surcharge on the arrears of tax as on 30 th day of
June 2012 shall stand levied on and from 1 st day of July 2012; and]
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
1

Section 12 is substituted by the Punjab Finance Act 2012 (XLI of 2012)

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
1
[or the late payment surcharge levied under section 12] or as a penalty imposed under
this Act is not paid within the time allowed for its payment and the person from whom it is
due does not show cause to the satisfaction of the Collector or any other
person authorised by him why he should not pay the same, such sum(inclusive of all
costs of recovery) may be recovered under a warrant in the prescribed form or in a form
to the like effect to be signed by the Collector
(i)

by distress or sale of the movable property belonging to such person;

or

(ii)

by attachment and sale of the immovable property belonging to him.

The warrant may be addressed to an officer of the Excise and Taxation

Department for execution, and in executing it he may obtain such assistance from
other servants of the Department as he may consider necessary.
(2)
Notwithstanding anything contained in sub-section (1), any sum on
account of the tax levied or penalty imposed under this Act
remaining unrecovered shall be recoverable as arrears of land revenue.
(3)
Notwithstanding anything contained in any law and notwithstanding any
rights arising out of any contract or otherwise whatsoever, any sum due on account of
the tax levied under 2[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.

After the expression Section 3 the expression or the late payment surcharge levied under section 12 is inserted by Section 12
is substituted by the Punjab Finance Act 2012 (XLI of 2012)
2
After the expression Section 3 the expression or the late payment surcharge levied under section 12 is inserted by Section
12 is substituted by the Punjab Finance Act 2012 (XLI of 2012).

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 55.
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 rules56 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 57West Pakistan as soon as may be after they are made.
24.
Repeal and Saving. (1) The Punjab Urban Immovable Property Tax At,
194058, the Sind Urban Immovable Property Tax Act, 194859, 60[the Sind Urban
Immovable Property Tax Act, 1948, as applicable to Karachi] and the North-West
Frontier Province Urban Immovable Property Tax Act, 1948 61, are hereby repealed.
(2)
Notwithstanding the repeal of the Acts mentioned in sub-section (1),
everything done, action taken, obligation, liability, penalty or punishment incurred,

inquiry or proceeding commenced, officer appointed or person authorised,

jurisdiction or power conferred, rule made and order or notification issued under any
of the provisions of the said Acts, shall, if not inconsistent with the provisions of this
Act, be continued, and so far as may be, be deemed to have been respectively done,
taken, incurred, commenced, appointed, authorised, conferred, made or issued
under this Act.
1

For statement of objects and reasons, see Gazette of West

Pakistan (Extraordinary), dated 24th March, 1958 pp. 319-320.

This Act was passed by the West Pakistan Assembly on 23rd March, 1958; assented to by the
Governor of West Pakistan on 8th April, 1958; and, published in the West Pakistan Gazette
(Extraordinary), dated 10th April, 1958, pages 519-530.
2
Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for West Pakistan.
3
Ibid.
4
Ibid.
5
Ibid.
6
Substituted by the West Pakistan Urban Immovable Property Tax Act (Amendment) Ordinance, 1963
(I of 1963).
7
Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for West Pakistan.
8
Now Punjab.
9
Inserted by the West Pakistan Urban Immovable Property Tax (Amendment) Ordinance, 1963
(XXVIII of 1963), and substituted by West Pakistan Urban Immovable Property Tax (Punjab
Amendment) Ordinance, 1970 (I of 1970).
10
Substituted by the West Pakistan Urban Immovable Property Tax (Amendment) Ordinance, 1963
(XXVIII of 1963)
11
XXVIII of 1958.
12
Omitted by the Punjab Finance Act, 1994 (VI of 1994).
13
Substituted by the Punjab Finance Act, 1972 (I of 1972).
14
For notification, see Gazette of West Pakistan 1958, Pt. I, p.515.
15
Full-stop replaced by the Punjab Finance Ordinance, 1981 (XIII of 1981).
16
Deleted by the Punjab Urban Immovable Property Tax (Amendment) Ordinance, 1982 (IV of 1982).
17
Sub-section (3) deleted by the Punjab Urban Immovable Property Tax (Amendment) Act, 1977 (V of
1977).
18
Sub-section (4) deleted by the Punjab Finance Ordinance, 2002 (XXXVII of 2002), which will remain
in force under the Provisional Constitution (Amendment) Order 1999 (9 of 1999), Article 4,
notwithstanding the maximum limit of three months prescribed under Article 128 of the Constitution of
the Islamic Republic of Pakistan.
19
Re-numbered ibid.
20
Ibid.
21
Added by the Punjab Finance Ordinance, 1978 (XIII of 1978), and re-numbered by the Punjab
Finance Ordinance, 2002 (XXXVII of 2002), which will remain in force under the Provisional
Constitution (Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of
three months prescribed under Article 128 of the Constitution of the Islamic Republic of Pakistan.
22
Added by the Punjab Finance Act, 1994 (VI of 1994), and subsequently substituted by the Punjab
Finance Act, 1998 (VII of 1998), and renumbered by the Punjab Finance Ordinance, 2002 (XXXVII of
2002), which will remain in force under the Provisional Constitution (Amendment) Order 1999 (9 of
1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of
the Constitution of the Islamic Republic of Pakistan.
23
Sub-section (9) added by the Punjab Finance Act, 1994 (VI of 1994) and deleted by the Punjab
Finance Ordinance 2000 (III of 2000), which will remain in force under the Provisional Constitution
(Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months
prescribed under Article 128 of the Constitution of the Islamic Republic of Pakistan.
24
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), which will remain in force under the Provisional Constitution (Amendment)
Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under
Article 128 of the Constitution of the Islamic Republic of Pakistan.
25
Added by the Punjab Urban Immovable Property Tax (Amendment) Act, 1976 (XV of 1976).

26

Substituted by the West Pakistan Urban Immovable Property Act (Amendment) Ordinance, 1959 (X of
1959).
27
Substituted by the Punjab West Pakistan Urban Immovable Property Tax (Punjab Amendment) Act,
1975 (XXI of 1975), for Vesting in.
28
Substituted by the Punjab Finance Ordinance, 2002 (XXXVII of 2002), which will remain in force under
the Provisional Constitution (Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the
maximum limit of three months prescribed under Article 128 of the Constitution of the Islamic Republic
of Pakistan..
29
First substituted by the West Pakistan Urban Immovable Property Tax (Amendment) Ordinance, 1963
(XXVIII of 1963) and, then, by the Punjab Finance Act, 1973 (XIV of 1973).
30
Substituted, for the words six hundred and forty-eight, by the Punjab Finance Ordinance, 2000 (III
of 2000), which will remain in force under the Provisional Constitution (Amendment) Order 1999 (9 of
1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of
the Constitution of the Islamic Republic of Pakistan.
31
Substituted ibid., for one thousand and eighty rupees.
32
Added by the Punjab Urban Immovable Property Tax (Amendment) Act, 1976 (XV of 1976).
33
Substituted by the Punjab Urban Immovable Property Tax (Amendment) Act, 1977 (V of 1977), for
this clause.
34
Substituted by the Punjab Finance Act 1998 (VII of 1998).
35
Substituted first by the Punjab Urban Immovable Property Tax (Amendment) Ordinance, 1982 (IV of
1982), and then by the Punjab Finance Ordinance, 2001 (VI of 2001), which will remain in force
under the Provisional Constitution (Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding
the maximum limit of three months prescribed under Article 128 of the Constitution of the Islamic
Republic of Pakistan.
36
Substituted for the words twenty-seven thousand by the Punjab Urban Immovable Property Tax
(Amendment) Ordinance, 2002 (XXVI of 2002), which will remain in force under the Provisional Constitution
(Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months
prescribed under Article 128 of the Constitution of the Islamic Republic of Pakistan.
37
Ibid.
38
Substituted first by the Punjab Finance Act 1998 (VII of 1998) and then by the Punjab Finance
Ordinance, 2000 (III of 2000), which will remain in force under the Provisional Constitution
(Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months
prescribed under Article 128 of the Constitution of the Islamic Republic of Pakistan.
39
Clause (i) added by the Punjab Finance Act 1997 (IX of 1997).
40
Re-lettered as clause (h) by the Punjab Finance Act, 2004 (XIX of 2004).
41
Substituted by the Punjab Urban Immovable Property Tax (Amendment) Act 2005 (IV of 2005).
42
Added by the Punjab Finance Act 1998 (VII of 1998).
43
Substituted by the West Pakistan Urban Immovable Property Tax (Amendment) Ordinance, 1961
(VII of 1961), for April.
44
Substituted ibid., for October.
45
Substituted by the Punjab Urban Immovable Property Tax (Amendment) Act, 2010 (VII of 2010).
46
Substituted by the West Pakistan Urban Immovable Property Tax (Amendment) Ordinance, 1961
(VII of 1961), for April.
47
Substituted ibid., for October.
48
Added by the Punjab Urban Immovable Property Tax (Amendment) Act, 1976 (XV of 1976).
49
Substituted, for the full-stop, by the West Pakistan Urban Immovable Property Tax (Amendment)
Ordinance, 1963 (XXVIII of 1963).
50
Added ibid.
51
Inserted by the West Pakistan Urban Immovable Property Tax (Amendment) Ordinance, 1963
(XXVIII of 1963)
52
Inserted by the West Pakistan (Adaptation of Laws) Ordinance, 1962 (XXV of 1962).
53
Substituted for the full-stop, by the West Pakistan Urban Immovable Property Tax (Amendment)
Ordinance, 1963 (XXVIII of 1963).
54
Added ibid.
55
XLV of 1860.
56
For rules, see Gazette of West Pakistan, (Extraordinary), dated 13th January, 1959, pp.13 to 32.
57
Now the Punjab.
58
XVII of 1940.
59
Sind IX of 1948.

60

Inserted by the West Pakistan Urban Immovable Property Tax Act (Amendment) Ordinance, 1963 (I
of 1963), section 3.
61
N.W.F.P XVIII of 1948.