West Pakistan Urban Immovable Property Tax Act, 1958

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 THE WEST PAKISTAN URBAN IMMOVABLE PROPERTY TAX 
ACT, 1958 
00 
 
 
              CONTENTS 
Preamble 
1.  Short tile and extend 
2.  Definitions 
3.  Levy of Tax 
4.  Exemptions 
5.  Ascertainment of annual value  
6.  Assessing Authority 
7.  Making and operation 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  
 
 

 
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17.  Remuneration of local authority 
18.  Power of assessing authority to require returns for valuation list 
19.  Powers of assessing authority to require return at any time 
20. Valuation list not to be rendered invalid by certain failure or omission    
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 
 
  
 
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THE WEST PAKISTAN URBAN IMMOVABLE PROPERTY TAX ACT, 1958 
WEST PAKISTAN ACT NO. V OF 1958 
[8th April 1958] 
AN 
ACT 
to consolidate the law relating to the levy of a tax on Urban Immovable Property in the Province of 
West Pakistan 
 Preamble. WHEREAS it is expedient to consolidate the law relating to the levy of a tax on Urban 
Immovable Property in the Province of West Pakistan; 
 It is hereby enacted as follows:— 
 1. Short tile and extend. (1) This Act may be called the West Pakistan Urban Immovable Property 
Tax Act, 1958. 
 1[(2) It extends to the whole of West Pakistan, 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 saу— 
(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 West Pakistan ; 
2[(dd) “member of the family of the owner” means his— 
(i)    wife or husband, as the case may be ; 
(ii)    sons and daughters ; and  
(iii)   father and mother ;] 
 
1Subs. by West Pakistan Ordinance No. I of 1963, s. 2. 
2Ins. by West Pakistan Ordinance No. XXVIII of 1963, s. 2. 
 
 
 
 
 
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 3[(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, 1958 (Act No. XXVIII of 1958) ;] 
(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)  “tax” means the tax leviable under the provisions of section 3; and 
(i)  “urban a rea” means an area within the boun daries of a Municipal Corporation, 
Municipal Committee, Cantonment Board, Small Town Committee, or other 
authority (not being a District Board) legally entitled to, or entrusted  ted by 
Government with the control or management of a municipal or a local fund. 
 3. Levy of Tex.—(1) Government may by notification specify urban areas where tax shall be levied 
under this Act : 
 Provided that one urban area may be divided into two or more rating areas or several urban areas 
may be grouped as one rating area. 
 4[(2) There shall be charged, levied and paid a tax on the annual value of buildings and lands in a 
rating area at the rate of ten per cent of such annual value : 
Provided that where a building is occupied by the owner, the tax shall be levied at the said rate on 
one-half of the annual value of such building, if the owner or any member of his family does not own any 
other property in that rating area] :  
Provided 5[further] that Government may, by notifications remit for reasons to be recorded 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 purposes of this  section shall be the aggregate annual         
value of all buildings and lands owned by the same person in a rating area. 
6[(3) The tax shall be due from the owner of buildings and lands.] 
 4. Exemptions.—The tax shall not be leviable in respect of the following properties, namely:— 
7[(a)  buildings and lands, other than those leased in perpetuity, vesting in the Federal 
Government;]  
  8[(b)  buildings and lands other than those leased in perpetuity]— 
 
3 Subs. by West Pakistan Ordinance No. XXVIII of 1963, s. 2. 
4 Subs. by West Pakistan Ordinance No. XXVIII of 1963, s. 3. 
5 Ins. by West Pakistan Ordinance No. XXVIII of 1963, s. 3. 
6 Added by West Pakistan Ordinance No. X of 1959, s. 3. 
7 Subs. by West Pakistan Ordinance No. X of 1959, s. 4. 
8 Subs. by West Pakistan Ordinance No. X of 1959, s. 4. 
 
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(i)  vesting in Gove rnment of West Pakistan and not administered by a local 
authority ; 
(ii)  owned or administered by a local authority when used exclusively for public 
purposes and not used or intended to be used for purposes of profit ; 
9[(c)     (i)  buildings and lands the annual value of which does not exceed two hundred 
and sixteen rupees ; or 
(ii)  one building occupied by an owner for his residence, the annual value of 
which— 
(1) does not exceed four hundred and eighty -six rupees in the rating 
areas of a municipality of the first class ; or  
(2) does not exceed three hundred and seventy -eight rupees in other 
rating areas, 
 
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 bu ilding or land is in the owner ship 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 or lands owned by him in that 
area : 
(d)  buildings and lands or portions thereof used ex clusively for educational pur poses 
including schools, boarding houses, hostels and Libraries ; 
  (e)  public parks and playgrounds ; 
(f)  buildings and lands or portions thereof used exclusively for public worsh ip or  
public charity in cluding mosques, temples, chur ches, dharamsalas, gurdwaras, 
hospitals, dis pensaries, orphanages, alms houses, drinking water fountains, 
infirmaries for the treat ment and care of animals and public burial or burning 
grounds or other places for the disposal of the dead: 
 Provided that the following buildings and lands or portions thereof shall not be deemed to be used 
exclusively for public worship or for public charity within the meaning of this section, namely :— 
(i)  buildings in or land on which any trade or business is carried on unless the 
rent derived from such buildings or lands is applied exclusively to religious 
purposes or such public charitable institutions as may be prescribed; 
 
9 Subs. by West Pakistan Ordinance No. XXVIII of 1963, s. 4. 
 
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(ii)  buildings or lands in respect of which rent is derived, a nd such rent is  not 
applied exclusively to religious purposes or to public charitable institutions; 
and  
(g)  buildings and lands the annual value of which does not exceed one thousand 
rupees, belonging to widows and minor orphans. 
 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 calonlating 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. 
 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 operation 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 10[July] or the first day of 11[January], and thereafter a new valuation list shall be 
made from time to time so that the interval between the dates on which one valuation list and the next 
succeeding valuation list respectively come into force shall be a period of five years : 
 Provided that Government may by order— 
(a)  reduce by a period not exceeding one year or extend by a period not exceeding three 
years the interval which would otherwise elapse between the coming into force of 
any two successive valuation lists for any rating area, or, where a valuation list has 
been lost or destroyed by operation of circumstances beyond control, cancel the list, 
direct the preparation of a new list and order recovery of pending tax to be made on 
 
10Subs. by Ordinance No. VII of 1961, s. 2. 
11Subs. by Ordinance No. VII of 1961, s. 2. 
 
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the basis either of the last preceding valuation list or of the new list prepared under 
this proviso; and 
(b)  divide any rati ng area into parts for the pur poses of a new valuati on 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 12[July] or the first day of 13[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 prov isions of this Act 
and the rules made thereunder (including the p rovisions 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. 
 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 inser tion 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 14[:] 
15[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, t he 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 authori ty 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 : 
 
12Subs. by West Pakistan Ordinance No. VII of 1961, s. 2. 
13Subs. by West Pakistan Ordinance No. VII of 1961, s. 2. 
14Replaced by West Pakistan Ordinance No. XXVIII of 1963, s. 5. 
15Added by West Pakistan Ordinance No. XXVIII of 1963, s. 5. 
 
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      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 erro neous insertion, omission or misdescription, the assessing authority s hall 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 16[, 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 b uilding or land to which the objection  related is situate, or to such other officer as the 
Government may, by notification, appoint in this behalf. 
 17[(1A) 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 dato 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 a nd 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 l evied 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. 
 12. Tax when payable. The tax shall be payable half-yearly by such dates as may be prescribed: 
 18[Provided that Government may, by notification, direct that in any rating area— 
(i) the tax shall be paid yearly ; 
(ii)  the tax for any specified period shall be paid separately.] 
 13. Collection of tax. The tax shall be paid to such person or authority and in such manner as the 
Government may prescribe. 
 14. Recovery of tax from tenants. Where the tax due from any person on account of any building 
or land is in arrears, it shall be lawful for the prescribed authority to serve upon any person paying rent in 
respect of that building or land, or any part thereof, to the person from whom the arrears are due, a notice 
stating the amount of such arrears of tax and requiring all future payments of rent (whether the same have 
already accrued due or not) by the person paying the rent to be made direct to the prescribed authority 
 
16Ins. by West Pakistan Ordinance No. XXVIII of 1963, s. 6. 
17Added by West Pakistan (Adaptation of Laws) Ordinance, 1962 (W. P. Ord. No. XXV of 1962), s. 3. 
18Subs. by West Pakistan Ordinance No. XXVIII of 1963, s. 7. 
 
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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, pro ceed 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 pay ment. (1) If any person on being served with such notice as may 
be prescribed fails to pay within the period specified in the noti ce any amount due from him on ac count 
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 sh all be imposed unless the pres cribed 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 section 3 or 
as a penalty imposed under this Act is not paid within  the time allowed for its payment and the pe rson 
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 no t pay the same, such sum (inclusive of all costs of recovery) may be recover ed 
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 section 3 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. 
 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 pre- scribed. 
 18. Powers of assessing authority to require returns for valuation list. (1) In every case where 
a new valuation list is i ntended 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. 
 
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 (2) Every person on whom a notice to make a re turn 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 return 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 dis cretion, extend the period for the delive ry 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 com plete any proc eedings with respect to the preparation  of a 
avaluation list within the time required by this Act or the rules made thereunder, or the omission from 
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  
(XLV of 1860). 
 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 cogni zance of the manner in which the Government, or any 
assessing authority, officer or servant exercise any powers vested in it or him by or under this Act or the 
rules made thereunder. 
 23. Power to make rules. (1) The Government may make rules 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 as sessing 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; 
(e)  the preparation and publication of valua tion lists, including publication and 
inspection of draft valuation lists, notices of objections and hearing of objections, 
and other matters incidental thereto; 
 
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(d)  the practice and procedure to be followed on and in con nection 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 authoris ed 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 inspecti on and taking copies of and ex tracts from any d raft 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 valu ers 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 o f tax shall be paid to the 
Government ; 
(j)  the portion of the tax to be refunded or геmitted, 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 West Pakistan 
as soon as may be after they are made. 
 24. Repeal and Saving.—(1) The Punjab Urban Immovable Property Tax Act, 1940 (Punjab XVII 
of 1940) , the Sind Urban Immovable Property Tax Act, 1948  (Sind IX of 1948) , 19[the Sind Urban 
Immovable Property Tax Act, 1948,  as applicable to Karachi ,] and the North -West Frontier Province 
Urban Immovable Property Tax Act, 1948 (N. W. F. P. XVIII of 1948), are hereby repealed. 
 
19Ins. by West Pakistan Ordinance No. I of 1963, s. 3. 
 
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 (2) Notwithstanding the repeal of the Acts men tioned 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.  
 
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RGN Date: 27-05-2025