Railways (Local Authorities, Taxation) Act, 1941

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THE RAILWAYS (LOCAL AUTHORITIES’ TAXATION)  
ACT, 1941 
 
 
 
CONTENTS 
1.  Short title and extent 
2.  Definitions 
3.  Liability of railways to taxation by local authorities 
4.  Modification of existing liability to taxation 
5.  Saving 

 
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THE RAILWAYS (LOCAL AUTHORITIES’ TAXATION) ACT, 1941 
ACT NO. XXV OF 1941 
 [26th November, 1941] 
An Act to regulate the extent to which railway property shall be liable to taxation imposed by an 
authority within a Province. 
 WHEREAS it is expedient to regulate the extent to whic h property vested in 1[Government] 
for the purposes of the Central Government, being property of a railway, shall be liable to taxation 
imposed by an authority within a Province; 
 It is hereby enacted as follows:__  
 1. Short title and extent. __(1) This Ac t may be called the Railways (Local Autho rities 
Taxation) Act, 1941. 
 2[(2) It extends to the whole of Pakistan.]  
 2. Definitions. In this Act, __ 
(a) “local authority ” means a local authority as defined in the General Clauses 
Act, 1897 (X of 1897), and includes any authority legally entitled to or 
entrusted with the control or management of any fund for the maintenance of 
watchmen or for the conservancy, of a river; 
(b) “railway administration” has the meaning assigned to the expression in clause 
(6) of section 3 of the Railways Act, 1890 (IX of 1890). 
 3. Liability of Railways to taxation by local authorities. __ (1) In respect of property vested 
in 1[* * *] the 3[Federal Government], being property of a railway, a railway administration shall be 
liable t o pay any tax in aid of the funds of any local authority, if the 3[Federal Government], by 
notification in the official Gazette, declares it to be so liable. 
 (2) While a notification under sub -section (1) is in force, the railway administration shall be 
liable to pay to the local authority either the tax mentioned in the notification or in lieu thereof such 
sum, if any, as a person appointed in this behalf by the 3[Federal Government] may, having regard to 
the services rendered to the railway and all the r elevant circumstances of the case, from time to time 
determine to be fair and reasonable. The person so appointed shall be a person who is or has been a 
Judge of a High Court or a District Judge. 
 
 
 
1Subs. and omitted by the Central Laws (Adaptation) Order 1961 (Order No. 1 of 1961), Art. 2. 
2Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), s. 3 and 2nd Sch.  
3Subs. by the Federal Adaptation Order of Laws Order, 1975 (P. O. No. 1 of 1975), Art. 2 and Table. 
 
 
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 5. Saving.  Nothing in t his Act shall be construed as debarring any railway administration 
administering a railway from entering into a contract with any local authority for the supply of water 
or light or for the scavenging of railway , premises or for any other service which the  local authority 
may be rendering or be prepared to render within any part of the local area under its control. 
 
 
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Date: 31-07-2024