West Pakistan Historical Mosques and Shrines Fund Cess Ordinance, 1960

Exact source transcription retained, including print layout and extraction artifacts. Text SHA-256: a845813899e172a0b67a9ff8a3a0584e6b26e71d841cacf0f12a5fb8613117eb.

Page 1 of 4 
 
 
 
 
THE WEST PAKISTAN HISTORICAL MOSQUES FUND CESS 
ORDINANCE, 1960 
 
 
 
 
 
 
            CONTENTS 
1. Short title and extent 
2. Definitions 
3. Cess 
4. Method of collection and recovery of cess 
5. Historical Mosques Fund 
6. Rules 
 
  
 

 
Page 2 of 4 
 
THE WEST PAKISTAN HISTORICAL MOSQUES AND SHRINES FUND 
CESS ORDINANCE, 1960 
ORDINANCE NO. V OF 1960 
AN  
ORDINANCE 
to provide for the raising of funds for the repair, maintenance and endowment of mosques 1[and 
shrines] of historical importance in West Pakistan. 
Preamble. WHEREAS, it is expedient to provide the raising of funds for the repair, 
maintenance and endowment o f mosques 2[and shrines] of historical importance in West Pakistan in 
the manner hereinafter appearing; 
NOW, THEREFORE, in pursuance of the Presidential Proclamation of the seventh day of 
October, 1958, and in exercise of all powers enabling him in that behalf, the Governor of West Pakistan 
is pleased to make and promulgate the following Ordinance. 
1. Short title and extent.  (1) This Ordinance may be called the West Pakistan Historical 
Mosques 3[and Shrines] Fund Cess Ordinance, 1960. 
4[(2) It extends to the whole of the Province of West Pakistan, expect the Tribal Areas.]  
2. Definitions.  In this Ordinance, unless the context otherwise requires, the following 
expressions shall have the meanings hereby respectively assigned to them, that is to say : — 
(a) “cess” means the cess imposed by this Ordinance; 
(b) “Government” means the Government of West Pakistan; 
(c) “historical mosque ” means a mosque which, on account of its ancient and 
historical features, is notified as such by Government; 
5[(cc)  “historical shrine” means a shrine which on account of its ancient and historical 
features, is notified as such by Government;] 
(d) “land revenue” means the land revenue assessed under the provisions of any 
law, regulating the assessment of land revenue for the time being in force.  
(e) “prescribed”means prescribed by rules made under this Ordinance; 
(f) “urban immovable property tax” means the tax levied under the West Pakistan 
Urban Immovable Property Tax Act, 1958. 
  
 
1Inserted by Ordinance No. IV of 1966, s. 2. 
2Inserted by Ordinance No. IV of 1966, s. 2. 
3Inserted by Ordinance No. IV of 1966, s. 3. 
4Substituted by Ordinance No VII of 1964, s. 2, read with Schedule. 
5Inserted by Ordinance No. IV of 1966, s. 4. 
 
Page 3 of 4 
 
3. Cess. (1)  A cess shall, subject to the provisions of this section, be levied upon land 
revenue or urban immovable property tax, or both, payable by a Muslim. 
(2) The cess shall be payable by the person liable to pay the land revenue or the urban 
immovable property tax, as the case may be. 
(3) The cess shall be levied at the rate of two paisa on each rupee or part of a rupee of the land 
revenue or the urban immovable property tax. 
(4) The cess shall be leviable for 1[eleven] years commencing on and from— 
(i) Rabi, 1960, in the case of land revenue, and  
(ii) the 1st October, 1959, in the case of urban immovable property tax. 
4. Method of collection and recovery of cess. The cess shall be collected and recovered in the 
manner prescribed from time to time for the collection and recovery of the land revenue or th e urban 
immovable property tax, as the case may be. 
5. Historical Mosques Fund. (1) There shall be a fund to be known as the Historical Mosques 
2[and Shrines] Fund (hereinafter called the “Fund”). 
(2) The Fund shall consist of — 
(i) the proceeds of the cess, after deduction of such expenses of collection and 
recovery, as may be directed by Government to be deducted; 
(ii) grants, if any, made by Government; and 
(iii) any donations made to the Fund. 
(3) The Fund shall be under the control of, and operated upon by such authority and shall be 
kept in such custody as may be prescribed. 
(4) The Fund shall be applied to meet— 
(i) payment of salaries and other remuneration of officers and servants employed 
under this Ordinance; 
(ii) the expenditure on repair, maintenance and endowment of historical mosques  
3[and shrines]; and 
(iii) any other expenditure of the purpose of this Ordinance. 
6. Rules. (1) Government may make rules for carrying into effect all or any provisions of this 
Ordinance. 
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may 
prescribe— 
 
1Subs. by Ordinance No. XLVIII of 1969, s. 2 (w. e. f. 30. 9. 1969). 
2Inserted by Ordinance No. IV of 1966, s. 3. 
3Inserted by Ordinance No. IV of 1966, s. 2. 
 
Page 4 of 4 
 
(a) the manner in which the schemes for the repair, maintenance and endowment 
of historical mosques 1[and shrines] may be prepared; 
(b) the agency or agencies through which the works shall be executed; 
(c) the manner in which the Fund shall be utilized; 
(d) the authority by which and the manner in which the accounts shall be kept and 
audited. 
(e) The authority by which and the manner in which the Fund shall be operated 
upon and the custody in which it shall be kept. 
 
 
_______ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
4845 
 
RGN Date: 19-02-2025 
 
1Inserted by Ordinance No. IV of 1966, s. 2.