West Pakistan Motor Vehicles Taxation Act, 1958

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THE WEST PAKISTAN MOTOR VEHICLES TAXATION ACT, 
1958 
 
 
 
                         
                       CONTENTS 
1.  Short title, extent and commencement  
2.  Definitions 
3.  Imposition of tax 
4. Obligation of persons 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 
THE SCHEDULE 
  
 

  
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THE WEST PAKISTAN MOTOR VEHICLES TAXATION ACT, 1958 
[19th April, 1958] 
WEST PAKISTAN ACT No. XXXII OF 1958 
   AN 
                                               ACT 
to consolidate the law relating to imposition of tax on Motor Vehicles in West Pakistan. 
Preamble. WHEREAS it is expedient  to consolidate the law re lating to imposition of tax on 
Motor Vehicles in West Pakistan in the manner hereinafter appearing; 
It is hereby enacted as follows:⸻ 
 1. Short title, extent commencement. (l) This Act may be called the West Pakistan Motor 
Vehicles Taxation Act, 1958. 
 
1[(2) It extends to the whole of the Province of West Pakistan except the 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 the Government of West Pakistan; 
(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; and 
(h) “Deputy Director” means an officer appoint ed by the Government as  Deputy 
Director of the Taxation Department, and includes an officer appointed by the 
Government to perform the duties of Deputy Director under this Act. 
   
 
1Subs. by West Pakistan Act No. XX of 1964, s. 6. 
  
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3. Imposition of tax. (l) A tax shall be leviable on every motor vehicle, in equal instalments 
for quarterly periods, commencing on the first day of 1[July], the first day of 1[October], the first day 
of 1[January] and the first day of 1[April], at the rate specified in the Schedule to this Act: 
 2[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.] 
Provided further that any broken period in such quarterly periods shall, for the purpose of 
levying the tax be considered as full period. 
(2) The tax shall be paid upon a licenc e to be taken out and paid for under the provisions of 
this Act by the person who keeps the motor vehicle for use. 
4. Obligation of persons keep ing 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. 
1[(2) The tax to which he appears by such declaration to be liable shall be paid by the person 
keeping the motor vehicle, if for the first quarterly period, before the 31st day of July if for the second 
quarterly period, before the 31st day of October, if for the third quarterly period , before the 31st day 
of January and if for the fourth quarterly period, before the 30th day of April:] 
Provided that if such person commences to keep the  motor vehicle for use after the 
commencement of this Act he shall pay the first instalment 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 left 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 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 mentione d declaration appears to be pay able by him to the 
licensing officer before the expiration of twenty -one days from the day of his bec oming 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.  
 
1Subs. by West Pakistan Ordinance No. VI of 1961, ss. 2-3. 
2Subs. by West Pakistan Ordinance No. LVII of 1959, s. 2. 
  
  
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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 o f fourteen days from the 
date of the service of such special notice. 
7. Grants of license Every licensing officer shall grant and deliver to every person who pays 
to him the first instalment 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 1[30th day of June] next following. 
8. Penalty for omission to comply with the provisions of section 4. (l) 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. 
(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 license 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 2[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, by 
distress and sale of movable property belonging to such person. Th e 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. 
 
 
1Subs. by West Pakistan Ordinance No. VI of 1961, s. 4.  
2Subs. by West Pakistan Ordinance No. XIX of 1966, s. 2. 
 
  
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(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 o wn 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) 1[:] 
1[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 instalment 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 license. 
 (3) Whoever becomes liable to pay a quarterly instalment of tax in respect of a motor vehicle, 
but prove to the satisfaction of the licensing officer that he has paid a tax imposed b y a municipality, 
or a cantonment  authority, in respect of the same motor vehicle, and for the whole or part of the quarter 
for which the installment of tax is due, then the amount of the municipal tax paid for the said period 
shall be deducted from the quarter ly instalment of tax and the licensing officer shall make an 
endorsement to that effect upon the licence. 
 2[(4) Nothing in this Act shall apply to a tractor or a trailer attached to a tractor used for the 
purpose of the 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 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 r ules made thereunder, and no pro secution, suit or 
other proceeding shall lie against any Government officer for anything in good faith done, intended to 
be done, under this Act. 
 
 
 
1Subs. and added by the West Pakistan Laws (Amendment) Ordinance, 1965 (W. P. Ord. No. XXXIV of 1965), s. 3. 
2Subs.by West Pakistan Ordinance No. LVII of 1959, s. 3. 
  
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 15. Power of G overnment to make rules . (1) The Government may, after previous public - 
cation, make rules 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 b e punished with fine which may extend to twenty 
rupees and in the event of any sub sequent 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 (Punjab IV of 1924); 
(b)  the North -West Frontier Province Motor Vehicles Taxation Act, 1936  
(N.W.F.P. I of 1937); 
 (c)  the Sind Motor Vehicles Tax Act, 1939 (Sind XV of 1939); 
  
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(d)    the Punjab Motor Vehicles Taxation Act, 1924  (Punjab IV of 1924) , as 
applicable to the area which,   before the establishment of the Province of West 
Pakistan, formed part of the State of   Bahawalpur; 1[*] 
(e)  the Sind Motor Vehicles Tax Act, 1939 (Sind XV of 1939), as applicable to the 
area which, before the establishment of the Province of West Pakistan, formed 
part of the State of Khairpur 1[; and] 
1[(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 for as  they are not in consistent 
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 under any of the said Acts shall 
continue in force and be deemed to have been granted under this Act. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1Omitted, replaced and added by West Pakistan Act No. XX of 1964, s.3. 
 
 
  
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SCHEDULE 
[see section 3] 
1[TABLE 1 
TOKEN TAX (Motor Cycle and Scooter) 
S. No. CATEGORY TAX RATES FOR 
ICT Rs. 
(1) (2) (3) 
1. Motor Cycle and Scooter Upto 200 cc 1,000 (lifetime) 
2. Motor Cycle and Scooter from 201 cc to 400 cc 2000 (lifetime) 
3. Motor Cycle and Scooter from 401 and above 5000 (lifetime) 
Provided that quarterly rates under section 3 shall not be applicable to lifetime tax.] 
2[Table 2 
Motor Vehicles 
S.No Category Tax Rates for ICT 
(1) (2) (3) 
1 Engine capacity upto 1000 CC 20,000 
Life Time 
2 Engine capacity from 1001 to 1300 cc 0.25 % of Invoice Value 
Per Annum 
3 Engine capacity from 1301 to 1500 cc 0.25 % of Invoice Value 
Per Annum 
4 Engine capacity from 1501 to 2000 cc 0.25 % of Invoice Value 
Per Annum 
5 Engine capacity from 2001 to 2500 cc 0.35 % of invoice Value 
Per Annum 
6 Engine capacity from 2501 and above 0.35 % of invoice Value 
Per Annum 
 
1Subs. by Finance Act 2019 (Act No. V of 2026) s.3. (Applicable only to the extent of ICT). 
2Subs. by Finance Act 2026 (Act No. XLIII of 2026) s.2. (w.e.f  01-07-2026) (Applicable only to the extent of ICT).  
  
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Table 3 
Motor Cabs 
S.No Category Tax Rates for ICT 
(1) (2) (3) 
1 Engine capacity upto 1000 CC 600 
2 Exceeding 1000cc but not more than 1300cc 1,000 
3 Exceeding 1300cc but not more than 1500cc 1,700 
4 Exceeding 1500cc but not more than 2000cc 2,500 
5 Exceeding 2000cc but not more than 2500cc 3,400 
6 Exceeding 2500cc 4,200 
Table 4 
Public Service Vehicle 
S.No Category Tax Rates in ICT Per 
seat per annum 
(1) (2) (3) 
1 Vehicle (8 seater) 350 
2 Vehicle (13 seater) 400 
3 Vehicle (15 seater) 500 
4 Vehicle (16 seater) 600 
5 Vehicle (42 seater) 700 
6 Vehicle (52 seater) 850 
 
  
  
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Table 5 
Commercial Vehicle/Loading Vehicles 
S.No Category Proposed Rates 
(1) (2) (3) 
1 Vehicles not exceeding 1250 KG in laden weight 500 
2 Vehicles with maximum laden capacity exceeding 
1250 KG but not exceeding 2030 KG 
1,000 
3 Vehicles with maximum laden capacity exceeding 
2030 KG but not exceeding 4060 KG 
1,000 
4 Vehicles with maximum laden capacity exceeding 
4060 KG but not exceeding 6090 KG 
6,600 
5 Vehicles with maximum laden capacity exceeding 
6090 KG but not exceeding 8120 KG 
6,600 
6 Vehicles with maximum laden capacity exceeding 
8120 KG 
12,000 
7 Vehicles with maximum laden capacity exceeding 
8120 Kg, but not exceeding 12000 Kg 
12,000 
8 Vehicles with long trailers or other vehicles with 
maximum laden capacity exceeding 12000 Kg, but 
not exceeding 16000 Kg 
18,000 
9 Vehicles with long trailers or other vehicles with 
maximum laden capacity exceeding 16000 Kg 
24,000 
  
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10 Tractor (With trolley) 2,600 
11 Tractor (Without trolley) 2,600.] 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RGN Dated: 30-06-2026