Professions Tax Limitation Act, 1941

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THE PROFESSIONS TAX LIMITATION ACT, 1941 
 
 
 
 
 
 
 
CONTENTS 
___________ 
1.  Short title, extent and commencement 
2.  Limitation of tax on professions, etc. 
3.  Saving 
 
 
 

 
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THE PROFESSIONS TAX LIMITATION ACT, 1941 
1ACT No. XX OF1941 
[26th  November, 1941] 
An Act to limit to a maximum of 2[one hundred thousand] rupees per annum the amount 
payable in respect of any person by way of tax on professions, trades, callings or employments. 
2[WHEREAS Article 163 of the Constitution of the Islamic Republic of Pakistan pr ovides 
that a Provincial Assembly may impose taxes, not exceeding such limits as may be fixed by an Act 
of Majlis-e-Shoora (Parliament), on persons engaged in professions, trades, callings or employments, 
and no such Act of the Assembly shall be regarded as improving a tax on income; 
AND WHEREAS it is expedient to fix the maximum limit of tax payable by person s engaged 
in professions, trades, callings or employments;] 
It is hereby enacted as follows:— 
1. Short title, extent and commencement. —(1) This Act may be called the Professions Tax 
Limitation Act, 1941. 
3[(2) It extends to the whole of Pakistan]. 
(3) It shall come into force 2[at once.] 
4[2. Limitation of tax on professions, etc. —(1) Notwithstanding the provisions of any law 
for the time being in forc e, a Provincial Assembly may by an Act  impose tax not exceeding one 
hundered thousand rupees on persons engaged in professions, trades, callings or employments. 
(2) Notwithstanding anything contained in any law or in any judgment of any court including 
a High Court and the Supreme Court, the tax on professions, trades, callings or employments levied 
and collected under an Act of a Provincial Assembly on or after the 1 st day of July, 1977, as is not in 
excess of the limit fixed in sub-section (1), shall be deemed to have been validly levied and collected 
and shall not be liable to be refunded and the provisions of this Act shall have , and shall be deemed 
always to have had, effect accordingly.] 
3. [ Saving]:—Omitted by the Federal Laws (Revision and Declarati on) Ordinance, 1981 
(XXVII of 1981), s. 3 and Sch. II. 
 
THE SCHEDULE.—[TAXES TO WHICH SECTION 2 DOES NOT APPLY. ] Rep. by A. O., 
1949. 
 
 
1For Statement of Objects and Reasons, see Gazette of India, 1941, Pt. V, p. 123, and for Report of Select Committee, see ibid., p. 167. 
The Act has been applied to Balochistan, see Notification No. 52-F, dated the 5th April, 1942, Gazette of India, 1942, Pt. I, p. 682. 
It has been extended to the Leased Areas of Balochistan by the Leased Areas (Laws) Order, 1950 (G. G. O. 3 of 1950). 
2Subs. by Act 4 of 1999, s. 2. 
3Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (21 of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955), for the original 
sub-section (2), as amended by A. O., 1949. 
4Subs. by Act III of 06, s. 3 and shall be deemed to have been so, subs. on 1st July, 1977.