{ "schema_version": "qanun-law-text/1", "id": "punjab-code-caa1df1303e8a206", "title": "PUNJAB URBAN IMMOVABLE PROPERTY TAX ACT, 1958", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-", "version": null, "source_snapshot": "2026-08-06T17:01:18Z", "legal_status": "not independently verified", "text_quality": "Complete stored UTF-8 TXT file recovered byte-for-byte from owned Drive. Source transcription retained verbatim; legal completeness, OCR accuracy and current consolidation unverified.", "text_sha256": "0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7", "source_sha256": "0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7", "text_version_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB URBAN IMMOVABLE PROPERTY TAX ACT, \r\n1958 \r\n(V of 1958) \r\nCONTENTS \r\n1. Short title and extent. \r\n2. Definitions. \r\n3. Levy of tax. \r\n3-A. Share of local bodies in the tax. \r\n3-B. Levy of Tax in Cantonment area. \r\n4. Exemptions. \r\n5. Ascertainment of taxable value. \r\n5-A. [Omitted] \r\n6. Assessing authority. \r\n6-A. Self-assessment of land and building. \r\n7. Making of a valuation list. \r\n8. [Omitted] \r\n9. Amendment of current valuation list. \r\n10. Appeal and revision. \r\n10-A. Hardship case. \r\n11. Tax to be levied notwithstanding appeal. \r\n12. Payment of Tax and late payment surcharge. \r\n13. Collection of tax. \r\n14. Recovery of tax from tenants. \r\n15. Penalty for default in payment. \r\n15-A. Reward to whistleblowers \r\n15-B. Reward to officers and officials of Excise, Taxation and Narcotics \r\nControl Department \r\n16. Recovery of unpaid dues. \r\n16-A. Registering authority to ensure payment of tax. \r\n17. Remuneration of local authority. \r\n18. Powers of assessing authority to require returns for valuation list. \r\n19. Powers of assessing authority to require returns at any time. \r\n 20. Valuation list not to be rendered invalid by certain failures or omissions. \r\n 21. Assessing authorities, officers and servants to be deemed public \r\nservants. \r\n 22. Exclusion of jurisdiction of civil courts. \r\n 23. Power to make rules. \r\n 23-A. Power to amend the Schedule. \r\n 24. Repeal and Saving. \r\n \r\nSCHEDULE \r\n \r\n \r\n \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] URBAN IMMOVABLE PROPERTY TAX ACT, 1958 \r\n(V of 1958) \r\n[10 April 1958] \r\nAn \r\nAct \r\nto consolidate the law relating to the levy of a tax on Urban Immovable Property in \r\nthe Province of \r\n3\r\n[the Punjab]. \r\nPreamble.– WHEREAS it is expedient to consolidate the law relating to the levy of a \r\ntax on Urban Immovable Property in the Province of \r\n4\r\n[the Punjab]; \r\n It is hereby enacted as follows:– \r\n1. Short title and extent .– (1) This Act may be called the \r\n5\r\n[Punjab] Urban \r\nImmovable Property Tax Act, 1958. \r\n \r\n6\r\n[(2) It extends to the whole of \r\n7\r\n[the Punjab], except the Tribal Areas.] \r\n2. Definitions.– In this Act unless the context otherwise requires, the following \r\nexpressions shall have the meanings hereby respectively assigned to them, that is to \r\nsay– \r\n(a) “assessing authority” means the assessing authority co nstituted under \r\nthis Act; \r\n8\r\n[(aa) “buildings and lands” include vacant plots or a parcel or portion thereof \r\nhaving fixed boundaries intended for specific purpose including \r\nresidential, commercial or industrial use;] \r\n(b) “Collector” means an officer appointe d by Government by name, or by \r\nvirtue of his office, to discharge the functions and to perform the duties \r\nof a Collector under this Act in any specified area; \r\n \r\n1For Statement of Objects and Reasons, see Gazette of West Pakistan (Extraordinary), dated March 24, 1958, pp. 319-320. \r\nThis Act was passed by the West Pakistan Assembly on March 23, 1958; assented to by the Governor of West Pakistan on \r\nApril 8, 1958; and published in the Gazette of West Pakistan (Extraordinary), dated April 10, 1958, pp. 519-530. \r\n2Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (I of 1974) (w.e.f. 14.08.1973), \r\npublished in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425-A-1425-PP, Article 2 read with Schedule, \r\nPart III, Entry No. 5. \r\n3Ibid. \r\n4Ibid. \r\n5Ibid. \r\n6Substituted by the West Pakistan Urban Immoveable Property Tax Act (Amendment) Ordinance, 1963 (I of 1963), published in \r\nthe Gazette of West Pakistan (Extraordinary), dated January 17, 1963, pp. 237-238, s. 2. \r\n7Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (I of 1974) (w.e.f. 14.08.1973), \r\npublished in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425-A-1425-PP, Article 2 read with Schedule, \r\nPart III, Entry No. 5. \r\n8Inserted by the Punjab Finance Act, 2016 (XXXV of 2016) (w.e.f. 1.7.2016), published in the Punjab Gazette (Extraordinary), \r\ndated June 29, 2016, pp. 6083-6092, s. 3(a). \r\n(c) “Commissioner” means an officer appointed by Government by name, \r\nor by virtue of his office, to discharge the functions and to perform the \r\nduties of a Commissioner under this Act in any specified area; \r\n1\r\n[(d-a) “high value property” means the property of a value as provided in sub -\r\nsection (3) of section 5;] \r\n(d) “Government” means Government of West Pakistan\r\n2\r\n; \r\n \r\n3\r\n[\r\n4\r\n[(dd) “members of the family of the owner” means– \r\n(i) wife or husband, as the case may be; and \r\n(ii) dependent children \r\nof the owner;]] \r\n5\r\n[\r\n6\r\n[(e) “owner” includes a mortgagee with possession, a lessee in \r\n7\r\n[possession], a trustee having possessio n of a trust property and a \r\nperson to whom an evacuee property has been transferred \r\nprovisionally or permanently under the Displaced Persons \r\n(Rehabilitation and Compensation) Act, 1958 (Act No. XXVIII of \r\n1958)\r\n8\r\n;]] \r\n(f) “prescribed” means prescribed by rules made under this Act; \r\n(g) “rating area” means urban area where tax is levied under the \r\nprovisions of this Act; \r\n9\r\n[(g-a) “Schedule” means the Schedule appended to the Act;] \r\n10\r\n[(h) “tax” means the tax leviable under the Act and includes the late \r\npayment surcharge in terms of section 12;] \r\n11\r\n[(i) “urban area” means an area within the jurisdiction of the Metropolitan \r\nCorporation, a Municipal Corporation, or a Municipal Committee and \r\n \r\n1Inserted by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 June 2024, \r\npp. 4999-5005, s. 4(1)(a):it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3 -13/2023, dated: 23 rd \r\nJanuary 2025. \r\n2Now “Punjab”. \r\n3Substituted by the West Pakistan Urban Immov able Property Tax (Amendment) Ordinance, 1963 (XXVIII of 1963), published \r\nin the Gazette of West Pakistan (Extraordinary), dated September 6, 1963, pp. 3659-3661, s. 2(i). \r\n4Substituted by the West Pakistan Urban Immoveable Property Tax (Punjab Amendment) Ordinance, 1970 (I of 1970), \r\npublished in the Punjab Gazette (Extraordinary), dated September 5, 1970, pp. 208-A-208-B, s. 2. \r\n5Substituted by the West Pakistan Urban Immovea ble Property Tax Act, 1958 (X of 1959), published in the Gazette of West \r\nPakistan (Extraordinary), dated March 25, 1959, pp. 195-196, s. 2. \r\n6Substituted by the West Pakistan Urban Immoveable Property Tax (Amendment) Ordinance, 1963 (XXVIII of 1963), publis hed \r\nin the Gazette of West Pakistan (Extraordinary), dated September 6, 1963, pp. 3659-3661, s. 2(ii). \r\n7Substituted for the word “perpetuity” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 202 4, pp. 4999 -5005, s. 4(1)(b) :it came into force on January 01,2025, vide notification No. \r\nSOTAX(ET&NC)3-13/2023, dated: 23rd January 2025.. \r\n8Act No. XXVIII of 1958. \r\n9Inserted by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 June 2024, \r\npp. 4999-5005, s. 4(1)(c) :it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3 -13/2023, dated: 23 rd \r\nJanuary 2025. \r\n10Substituted by the Punjab Finance Act, 2012 (XLI of 2012) (w.e.f. 1.7.2012), publ ished in the Punjab Gazette (Extraordinary), \r\ndated June 25, 2012, pp. 41719-41724, s. 3(a). \r\n11Substituted by the Punjab Urban Immoveable Property Tax (Amendment) Act, 2017 (II of 2017), published in the Punjab \r\nGazette (Extraordinary), dated February 8, 2017, pp. 4063-4064, s. 2. \r\nincludes any other area which the Government may, by notification, \r\ndeclare to be an urban area for purposes of the Act.] \r\n1\r\n[(j) “valuation table” means the valuation table notified under the Stamp \r\nAct 1899;] \r\n2[(k) “whistleblower” means a person who reports concealment or \r\n evasion of tax leading to detection or collection of taxes, frau d, \r\n corruption or misconduct, to the assessing authority having \r\n power to take action against the person.] \r\n3\r\n[3. Levy of tax.– (1) Government may by notification\r\n4\r\n specify urban areas where \r\ntax shall be levied under this Act: \r\n Provided that one urban area m ay be divided into two or more rating areas or \r\nseveral urban areas may be grouped as one rating area. \r\n \r\n5\r\n[\r\n6\r\n[(2) Subject to sub-sections (2a), (3) and (4), there shall be levied, charged \r\nand paid, a tax on the taxable value of a building and land in a ratin g area at the rate \r\ngiven in the Schedule.] \r\n (2a) The Metropolitan Corporation, a Municipal Corporation, a Municipal \r\nCommittee or a rural Union Council with urban characteristic may determine higher \r\nrate of property tax for its area under the Punjab Local G overnment Act 2013 (XVIII \r\nof 2013).] \r\n \r\n7\r\n[(3)] Government may, by notification, for reasons to be recorded, remit in \r\nwhole or in part, the payment of the tax by any class of persons in respect of any \r\ncategory of property. \r\nExplanation.– The annual value for the purpose of this section shall be the \r\naggregate annual value of all buildings and lands owned by the same person in the \r\nrating area.] \r\n \r\n8\r\n[(4)] The tax shall be due from the owner of buildings and lands.] \r\n \r\n9\r\n[\r\n1\r\n[(5)] A rebate equal to five per cent of th e amount of annual tax for a \r\nfinancial year will be given if the amount of annual tax is paid in lump sum on or \r\n \r\n1Inserted by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 June 2024, \r\npp. 4999-5005, s. 4(1)(d) :it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3 -13/2023, dated: 23rd \r\nJanuary 2025.. \r\n2Added by the Punjab Urban Immovable Property Tax (Amendment) Act 2025 (LXVI of 2025), published in the Punjab Gazette \r\n(Extraordinary), dated August 05, 2025, pp. 657-658, s. 2. \r\n3Substituted by the Punjab Finance Act, 1972 (I of 1972) (w.e.f. 1.7.1972), published in the Punjab Gazette (Extraordinary), \r\ndated June 29, 1972, pp. 1155-1162, s. 8. \r\n4For notification, see Gazette of West Pakistan 1958, Part I, p. 515. \r\n5Substituted by the Punjab Urban Immoveable Property Tax (Amendm ent) Act, 2017 (II of 2017), published in the Punjab \r\nGazette (Extraordinary), dated February 8, 2017, pp. 4063-4064, s. 3. \r\n6Substituted by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 June \r\n2024, pp. 4999-5005, s. 4(2)(a):it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3 -13/2023, dated: \r\n23rd January 2025... \r\n7Renumbered by the Punjab Finance Ordinance, 2002 (XXXVII of 2002) (w.e.f. 1.7.2002), published in the Punjab Gazette \r\n(Extraordinary), dated June 25, 2002, pp. 2023-2027, s. 3(i). \r\n8Ibid. \r\n9Added by the Punjab Finance Ordinance, 1978 (XIII of 1978) (w.e.f. 1.7.1978) , published in the Punjab Gazette \r\n(Extraordinary), dated June 27, 1978, pp. 733-781, s. 2. \r\nbefore the \r\n2\r\n[30th day of September] of the financial year \r\n3\r\n[or such later date as the \r\nGovernment may, by notification, determine.]] \r\n \r\n4\r\n[\r\n5\r\n[\r\n6\r\n[ * * * * * * * * * ]]] \r\n \r\n7\r\n[ * * * * * * * * * ] \r\n8\r\n[\r\n9\r\n[3-A. Share of local bodies in the tax .– Out of tax collected under this Act from \r\nwithin the limits of a Metropolitan Corporation, a Municipal Corporation, a Municipal \r\nCommittee, a Town Committee, a Cantonme nt Board or any other authority legally \r\nentitled to or entrusted by the Government with the control or management of a \r\nmunicipal or local fund, the Government shall, after retaining five per cent thereof as \r\ncollection charges, pay eighty -five per cent of t he balance to such Metropolitan \r\nCorporation, Municipal Corporation, Municipal Committee, Town Committee, \r\nCantonment Board or any other authority, as the case may be.]] \r\n10\r\n[3-B. Levy of Tax in Cantonment area .– Notwithstanding anything to the contrary \r\ncontained in this Act or in any other law for the time being in force, there shall be \r\ncharged, levied and paid a tax on annual value of buildings and lands in a \r\nCantonment area at a rate not exceeding 20% and not less than 10% of such annual \r\nvalue as may be deter mined and notified by Government for such rating area or \r\nareas keeping in view the standard of development and availability of civic amenities, \r\nthe general economic condition of the Local population and income of the \r\nCantonment Board concerned from other sources.] \r\n4. Exemptions.– The tax shall not be leviable in respect of the following \r\nproperties, namely:– \r\n11\r\n[(a) buildings and lands, other than those leased in perpetuity, \r\n1\r\n[owned by] \r\nthe Federal Government;] \r\n \r\n1Renumbered by the Pun jab Finance Ordinance, 2002 (XXXVII of 2002) (w.e.f. 1.7.2002), published in the Punjab Gazette \r\n(Extraordinary), dated June 25, 2002, pp. 2023-2027, s. 3(i). \r\n2Substituted for the expression “31 st day of August” by the Punjab Finance Act, 2012 (XLI of 2012) (w.e.f. 1.7.2012), published \r\nin the Punjab Gazette (Extraordinary), dated June 25, 2012, pp. 41719-41724, s. 3(b). \r\n3Inserted by the Punjab Urban Immoveable Property Tax (Amendment) Act, 2017 (I of 2017), published in the Punjab Gazette \r\n(Extraordinary), dated February 8, 2017, pp. 4061-4062, s. 2. \r\n4Added by the Punjab Finance Act, 1994 (VI of 1994) (w.e.f. 1.7.1994), published in the Punjab Gazette (Extraordinary), dated \r\nJune 29, 1994, pp. 201-205, s. 3 \r\n5Renumbered by the Punjab Finance Ordinance, 2002 (X XXVII of 2002) (w.e.f. 1.7.2002), published in the Punjab Gazette \r\n(Extraordinary), dated June 25, 2002, pp. 2023-2027, s. 3(i). \r\n6Omitted “subsection (6)” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 2024, pp. 4999-5005, s. 4(2)(b) :it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3-\r\n13/2023, dated: 23rd January 2025. \r\n7Deleted subsection (9) by the Punjab Finance Ordinance, 2000 (III of 2000) (w.e.f. 1.7.2000), published in the Punjab Gazette \r\n(Extraordinary), dated June 30, 2000, pp. 587-595, s. 3(1). \r\n8Added by the Punjab Finance Ordinance, 1971 (XI of 1971), published in the Punjab Gazette (Extraordinary), dated June 30, \r\n1971, pp. 749-761, s. 12(b). \r\n9Substituted by the P unjab Finance Ordinance, 2000 (III of 2000) (w.e.f. 1.7.2000), published in the Punjab Gazette \r\n(Extraordinary), dated June 30, 2000, pp. 587-595, s. 3(2). \r\n10Added by the Punjab Urban Immovable Property Tax (Amendment) Act, 1976 (XV of 1976), published in th e Punjab Gazette \r\n(Extraordinary), dated November 11, 1976, pp. 2577-2579, s. 2. \r\n11Substituted by the West Pakistan Urban Immoveable Property Tax Act, 1958 (X of 1959), published in the Gazette of West \r\nPakistan (Extraordinary), dated March 25, 1959, pp. 195-196, s. 4(i). \r\n2\r\n[(b) buildings and land s other than those leased in perpetuity owned and \r\nadministered by the Government of the Punjab or a local government \r\nas defined in section 2 clause (xvi) of the Punjab Local Government \r\nOrdinance, 2001 (XIII of 2001);] \r\n \r\n3\r\n[\r\n4\r\n[\r\n5\r\n[(c) \r\n6\r\n[(i) buildings and l ands used or intended to be used exclusively as \r\nresidential, taxable value of which does not exceed five million rupees.] \r\n7\r\n[ * * * * * * * * * *]] \r\n8\r\n[(d) buildings and lands or portions thereof used exclusively for educational \r\npurposes including schools, boarding houses and hostels owned by the \r\nGovernment or by a body owned or controlled by the Government: \r\n9\r\n[Explanation.– The expression “buildings and lands or portions thereof” shall mean \r\nthe buildings and lands or portions thereof owned by the Government o r by a body \r\nowned or controlled by the Government;] \r\n(e) public parks, playgrounds and libraries;] \r\n(f) buildings and lands or portions thereof used exclusively for public \r\nworship or public charity including mosques, temples, churches, \r\ndharamsalas, gurdwara s, hospitals, dispensaries, orphanages, alms \r\nhouses, drinking water fountains, infirmaries for the treatment and care \r\nof animals and public burial or burning grounds or other places for the \r\ndisposal of the dead: \r\n Provided that the following buildings and l ands or portions thereof shall \r\nnot be deemed to be used exclusively for public worship or for public \r\ncharity within the meaning of this section, namely:– \r\n(i) buildings in or land on which any trade or business is carried on \r\nunless the rent derived from such b uildings or lands is applied \r\nexclusively to religious purposes or such public charitable \r\ninstitutions as may be prescribed; \r\n \r\n1Substituted for the words “vesting in” by the West Pakistan Urban Immoveable Property Tax (Punjab Amendment) Act, 1975 \r\n(XXI of 1975), published in the Punjab Gazette (Extraordinary), dated March 12, 1975, pp. 176-Z-176-AA, s. 2(i). \r\n2Substituted by the Punjab Finance Ordinance, 2002 (XXXVII of 2002) (w.e.f. 1.7.2002), published in the Punjab Gazette \r\n(Extraordinary), dated June 25, 2002, pp. 2023-2027, s. 3(ii). \r\n3Substituted by the West Pakistan Urban Immoveable Property Tax (Amendment) Ordinance, 1963 (XXVIII of 1963), published \r\nin the Gazette of West Pakistan (Extraordinary), dated September 6, 1963, pp. 3659-3661, s. 4. \r\n4Substituted by the Punjab Finance Act, 1972 (I of 1972), published in the Punjab Gazette (Extraordinary), dated June 29, \r\n1972, pp. 1155-1161, s. 8(c). \r\n5Substituted by the Punjab Finance Act, 1973 (XIV of 1973), published in the Punjab Gazette (Extraordinary), dated June 29, \r\n1973, pp. 999-A-999-S, s. 7. \r\n6Substituted by the Punjab Finance Act 2024 (VIII of 2024), published in t he Punjab Gazette (Extraordinary), dated: 27 June \r\n2024, pp. 4999 -5005, s. 4(3)(a)(i) :it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3 -13/2023, \r\ndated: 23rd January 2025. \r\n7Omitted “sub-clause (ii) along with its provisos” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 2024, pp. 4999 -5005, s. 4(3)(a)(ii):it came into force on January 01,2025, vide notification No. \r\nSOTAX(ET&NC)3-13/2023, dated: 23rd January 2025.. \r\n8Substituted by the Punjab Finance Act, 1998 (VII of 1998) (w.e.f. 1.1.1998), published in the Punjab Gazette (Extraordinary), \r\ndated June 30, 1998, pp. 1577-1580, s. 3(2)(1). \r\n9Inserted by the Punjab Finance Act, 2016 (XXXV of 2016) (w.e.f. 10.4.1958), published i n the Punjab Gazette (Extraordinary), \r\ndated June 29, 2016, pp. 6083-6092, s. 3(b)(i). \r\n(ii) buildings or lands in respect of which rent is derived, and such \r\nrent is not applied exclusively to religious purposes or to public \r\ncharitable institutions; \r\n1\r\n[(g) buildings and lands belonging to a widow, divorcee, a disabled person \r\nor a minor orphan, annual value of which does not exceed rupees two \r\nhundred and forty three thousand: \r\nprovided that where the annual value is more than r upees two hundred \r\nand forty three thousand, the tax shall be levied on the amount in \r\nexcess of the said amount. \r\nExplanation.– For purposes of this section, a minor orphan lady means an \r\nunmarried female orphan up to the age of twenty five years.] \r\n \r\n2\r\n[\r\n3\r\n[(gg) one residential house measuring an area up to one kanal owned and \r\noccupied for his residence by a retired Government Servant of the \r\nFederation or a Province: \r\n Provided that in this clause Government Servant shall not include a \r\nservant of a body corporate owned, established or controlled by the \r\nFederal or a Provincial Government.] \r\n4\r\n[\r\n5\r\n[(h)] one self-occupied residential house having an area not exceeding five \r\nmarlas in a Katchi Abadi notified under the law relating to Katchi \r\nAbadis.] \r\n6\r\n[\r\n7\r\n[\r\n8\r\n[\r\n9\r\n[ * * * * * * * * * * *]]]] \r\n10\r\n[(j) a vacant plot whose possession is handed over to the owner for the \r\nfirst time and remains vacant or without construction for a period not \r\nmore than two years from date of delivery of possession. \r\n \r\n1Substituted by the Punjab Finance Act 2019 (XV of 2019) (w.e.f. 1.7.2019), published in the Punjab Gazette (Extraordinary), \r\ndated June 28, 2019, pp. 4105-4114, s. 3. \r\n2Added by the Punjab Urban Immovable Property Tax (Amendment) Ordinance, 1989 (III of 1989) (w.e.f. 1.7.1989), published \r\nin the Punjab Gazette (Extraordinary), dated December 5, 1989, pp. 801-802, s. 2. \r\n3Substituted first by the Punjab Finance Act 1998 (VII of 1998) (w.e.f 1.1.1998) , published in the Punjab Gazette \r\n(Extraordinary), dated June 30, 1998, pp. 1577-1580, s. 3, and then by the Punjab Finance Ordinance, 2000 (III of 2000) , \r\npublished in the Punjab Gazette (Extraordinary), dated June 30, 2000, pp. 587-595, s. 3 (w.e.f. 1.7.2000), which will remain in \r\nforce under the Provisional Constitution (Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of \r\nthree months prescribed under Article 128 of the Constitution of the Islamic Republic of Pakistan. \r\n4Added by the Punjab Finance Act, 1997 (IX of 1997), published in the Punjab Gazette (Extraordinary), dated July 1, 1997, pp. \r\n1011-1014, s. 3. \r\n5Re-lettered as clause (h) by the Punjab Finance Act, 2004 (XIX of 2004) ( w.e.f. 1.7.2004), published in the Punjab Gazette \r\n(Extraordinary), dated June 30, 2004, pp. 1989-1992, s. 3(i). \r\n6Added by the Act ibid., s. 3(ii). \r\n7Substituted by the Punjab Finance Act, 2013 (XVI of 2013) (w.e.f. 1.1.2013), published in the Punjab Gazette (Extraordinary), \r\ndated June 29, 2013, pp. 3075-3078, s. 2(b). \r\n8Substituted by the Punjab Finance Act, 2016 (XXXV of 2016) (w.e.f. 1.7.2016), published in the Punjab Gazette \r\n(Extraordinary), dated June 29, 2016, pp. 6083-6092, s. 3(b)(ii). \r\n9Omitted “clause (i)” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 \r\nJune 2024, pp. 4999 -5005, s. 4(3)(b):it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3 -13/2023, \r\ndated: 23rd January 2025. \r\n10Inserted by the Act ibid., s. 3(b)(iii). \r\nExplanation.– If possession is handed ove r to any owner, the period of two years \r\nshall be reckoned from that date even if the plot is transferred to a subsequent \r\nowner.] \r\n1\r\n[5. Ascertainment of taxable value .- (1) The taxable value of land and building \r\nshall be determined in accordance with the val uation table in respect of the property \r\nsituated in the rating area. \r\n (2) Notwithstanding anything contained in sub-section (1), the Government \r\nmay, by notification in the official Gazette, determine taxable value of land and \r\nbuilding through valuation table. \r\n (3) The Government may, by notification in the official Gazette, specify and \r\ncategorize a property as the high value property.] \r\n2\r\n[\r\n3\r\n[ * * * * * * * * * * * *]\r\n4\r\n[:]] \r\n6. Assessing authority .– (1) There shall be an assessing authority for every \r\nrating area. \r\n (2) The assessing authority shall exercise such powers and perform such \r\nduties as are conferred on it by this Act or the rules made thereunder. \r\n5\r\n[6-A. Self-assessment of land and building .- (1) The owner of land and building, \r\nwithin rating area, shall assess his land and building in such manner as may be \r\nprescribed. \r\n (2) The assessment made under sub-section (1) shall be submitted on-line \r\nalong with declaration of correctness and truthfulness of the information provided in \r\nthe self-assessment and the tax on such land and building shall be paid on the basis \r\nof such self-assessment. \r\n (3) An audit at random may be conducted regarding the self -assessment \r\nsubmitted under sub-section (2). \r\n (4) In case, any variation is found during the audit, the Asses sing Authority \r\nshall correct the assessment and levy and collect the actual tax, along with one -time \r\npenalty a sum equal to the amount of the tax evaded, in addition to the amount of the \r\ntax payable by him and the penalty leviable shall be determined and c ollected by the \r\nAssessing Authority. \r\n \r\n1Substituted by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 June \r\n2024, pp. 4999-5005, s. 4(4):it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3-13/2023, dated: 23rd \r\nJanuary 2025. \r\n2Added by the Punjab Finance Act, 1998 (VII of 1998) (w.e.f. 1.1.1998), published in the Punjab Gazette (Extraordinary), dated \r\nJune 30, 1998, pp. 1577-1580, s. 3(3). \r\n3Omitted “section 5-A” by the Punjab Finance Act 2024 (V III of 2024), published in the Punjab Gazette (Extraordinary), dated: \r\n27 June 2024, pp. 4999 -5005, s. 4(5) :it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3 -13/2023, \r\ndated: 23rd January 2025. \r\n4Substituted for the full stop by the Punjab Finance Act, 2016 (XXXV of 2016) (w.e.f. 1.7.2016), published in the Punjab Gazette \r\n(Extraordinary), dated June 29, 2016, pp. 6083-6092, s. 3(c). \r\n5Inserted by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 June 2024, \r\npp. 4999-5005, s. 4(6) :it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3 -13/2023, dated: 23 rd \r\nJanuary 2025. \r\n. \r\n (5) If land and building has been found not assessed, and it comes in the \r\ninformation of the Assessing Authority, he shall issue directions containing time line \r\nwhich shall not be more than two weeks, for self -assessment of such land and \r\nbuilding under sub-section (1).] \r\n1\r\n[7. Making of a valuation list .- A valuation list for every rating area shall be \r\nprepared in the manner and by the authority as may be prescribed and any \r\nsubsequent change in valuation list resulting fr om the change in valuation table shall \r\nbe effective from the first day of the coming month.] \r\n2\r\n[ * * * * * * * * * * * *] \r\n9. Amendment of current valuation list .– Subject to such rules, if any, as the \r\nGovernment may think fit to make in this behalf, the ass essing authority may at any \r\ntime make such amendments in a valuation list as appear to it to be necessary in \r\norder to bring the list into accord with existing circumstances and in particular may– \r\n(a) correct any clerical or arithmetical error in the list; \r\n(b) correct any erroneous insertion or omission or any misdescription; \r\n(c) make such additions to or corrections in the list as appear to the \r\nauthority to be necessary by reason of– \r\n(i) a new building being erected after the completion of the \r\nvaluation list; \r\n(ii) a building included in the valuation list being destroyed or \r\nsubstantially damaged or altered since its value was last \r\npreviously determined; \r\n(iii) any change in the ownership or use of any building or land: \r\n Provided that not less than fourteen da ys before making any \r\nsuch amendment in the valuation list for the time being in force, other \r\nthan the correction of a clerical or arithmetical error, or the correction of \r\nan erroneous insertion, omission or misdescription, the assessing \r\nauthority shall send notice of the proposed amendment to the owner of \r\nthe building or land and shall also consider any objection thereto which \r\nmay be made by him. \r\n10. Appeal and revision .– (1) Any person aggrieved by an order of the \r\nappropriate authority\r\n3\r\n upon an objection made before that authority under section \r\n4\r\n[*] \r\n \r\n1Substituted by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Ex traordinary), dated: 27 June \r\n2024, pp. 4999-5005, s. 4(7):it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3-13/2023, dated: 23rd \r\nJanuary 2025.. \r\n2Omitted, section 8, by the Punjab Finance Act 2024 (VIII of 2024), published in the P unjab Gazette (Extraordinary), dated: 27 \r\nJune 2024, pp. 4999 -5005, s. 4(8) :it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3 -13/2023, \r\ndated: 23rd January 2025.. \r\n3Appellate Authority appointed vide Notification No. SOTAX(E&T)3 -38/91(P-I), dated 19.03.2003 read with Notification No. \r\nSOTAX(E&T)3-38/91(P-I), dated 13.10.2001, published in the Punjab Gazette (Extraordinary), dated July 23, 2003. \r\n4Omitted “the expression 8” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 2024, pp. 4999 -5005, s. 4(9)(a):it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3 -\r\n13/2023, dated: 23rd January 2025. \r\n9 \r\n1\r\n[, 14] or 15 may appeal against such order, at any time before the expiration of \r\nthirty days from the date of such order, to the Collector of the district in which the \r\nbuilding or land to which the objection related is situate, or to such other officer as \r\nthe Government may, by notification, appoint in this behalf. \r\n \r\n2\r\n[\r\n3\r\n[* * * * * * * * * * * *]] \r\n (2) The Commissioner or such other officer as may be appointed\r\n4\r\n by the \r\nGovernment by notification in this behalf, m ay of his own motion at any time, or on \r\napplication made within a period of one year from the date of the taking of any \r\nproceedings or passing of any order by an authority subordinate to the \r\nCommissioner call for and examine the record of the proceedings or the order for the \r\npurpose of satisfying himself as to the legality or propriety of the same and may pass \r\nsuch order in reference thereto as he may consider fit. \r\n5\r\n[10-A. Hardship case.- In case of a hardship case, the grievance committee, to be \r\nconstituted by the Government through notification in the official Gazette, may, by an \r\norder containing reasons, exempt land and building from payment of the whole or \r\nany part of the tax.] \r\n11. Tax to be levied notwithstanding appeal .– The tax shall be levied in \r\naccordance with the valuation list in force for the time being, and shall be collected \r\nand be recoverable notwithstanding any appeal which may be pending with respect \r\nto that list. \r\n6\r\n[12. Payment of Tax and late payment surcharge .– (1) Subject to sub -section \r\n(2), the tax shall be paid \r\n7\r\n[electronically] on yearly basis on or before 30 th day of \r\nSeptember of the year for which the tax pertains \r\n8\r\n[or such later date as the \r\nGovernment may, by notification, determine]. \r\n (2) The Government may, by notification in the of ficial Gazette, direct that \r\nthe tax in any rating area for any specified period shall be paid separately. \r\n (3) In addition to the proceedings for the recovery of the tax under this Act, \r\na late payment surcharge at the rate of one per cent of the gross pay able tax shall \r\n \r\n1Inserted by the West Pakistan Urban Immoveable Property Tax (Amend ment) Ordinance, 1963 (XXVIII of 1963), published in \r\nthe Gazette of West Pakistan (Extraordinary), dated September 6, 1963, pp. 3659-3661, s. 6. \r\n2Added by the West Pakistan (Adaptation of Laws) Ordinance, 1962 (XXV of 1962), published in the Gazette of Wes t Pakistan \r\n(Extraordinary), dated June 2, 1962, pp. 2195-2200, s. 3(2) read with Schedule II. \r\n3Omitted, sub-section (1-A), by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 2024, pp. 4999-5005, s. 4(9)(b) :it came into force on January 01,2025, vide notification No. SOTAX (ET&NC)3-\r\n13/2023, dated: 23rd January 2025.. \r\n4Revisional Authority appointed vide Notification No. SOTAX (E&T)3-38/91(P-I), dated 19.03.2003 read with Notification No. \r\nSOTAX(E&T)3-38/91(P-I), dated 13.10.2001, published in the Punjab Gazette (Extraordinary), dated July 23, 2003. \r\n5Inserted by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 June 2024, \r\npp. 4999-5005, s. 4(10) :it came into force on January 01,2025, vide notification No. SOTAX ET&NC)3-13/2023, dated: 23 rd \r\nJanuary 2025.. \r\n6Substituted by the Punjab Finance Act, 2012 (XLI of 2012) (w.e.f. 1.7.2012), published in the Punjab Gazette (Extraordinary), \r\ndated June 25, 2012, pp. 41719-41724, s. 3(c). \r\n7Inserted by the Punjab Finan ce Act 2026 (L of 2026), published in the Punjab Gazett e (Extraordinary), dated: July 01, 2026 , \r\npp. 21-24, s. 2(a). \r\n8Inserted by the Punjab Urban Immoveable Property Tax (Amendment) Act, 2017 (I of 20 17), published in the Punjab Gazette \r\n(Extraordinary), dated February 8, 2017, pp. 4061-4062, s. 3(a). \r\nstand imposed on the first day of 1[October, January, April and July] if the tax payable \r\nfor any year is not paid by \r\n2\r\n[3[30th September, 31 st December, 31 st March and 30 th \r\nJune]] of the said year \r\n4\r\n[or such later date as the Government may, b y notification, \r\ndetermine]: \r\n Provided the late payment surcharge on the arrears of tax as on 30 th day of \r\nJune 2012 shall stand levied on and from 1st day of July 2012.] \r\n13. Collection of tax .– The tax shall be paid to such person or authority and in \r\nsuch manner as the Government may prescribe. \r\n14. Recovery of tax from tenants .– Where the tax due from any person on \r\naccount of any building or land is in arrears, it shall be lawful for the prescribed \r\nauthority to serve upon any person paying rent in respect of that building or land, or \r\nany part thereof, to the person from whom the arrears are due, a notice stating the \r\namount of such arrears of tax and requiring all future payments of rent (whether the \r\nsame have already accrued due or not) by the person paying the rent to be made \r\ndirect to the prescribed authority until such arrears shall have been duly paid, and \r\nsuch notice shall operate to transfer to the prescribed authority the right to recover, \r\nreceive and give a discharge for such rent. If the person payi ng rent willfully fails or \r\nneglects to comply with the notice aforementioned, the prescribed authority may, \r\nafter giving him an opportunity of being heard, proceed against him as it would have \r\nproceeded under the provisions of this Act against the owner of the building or land \r\nin respect of which the tax is in arrears. \r\n15. Penalty for default in payment.– (1) If any person on being served with such \r\nnotice as may be prescribed fails to pay within the period specified in the notice any \r\namount due from him on account of the tax, the prescribed authority may recover \r\nfrom him as penalty a sum not exceeding the amount of the tax so unpaid, in \r\naddition to the amount of the tax payable by him. \r\n (2) No such penalty shall be imposed unless the prescribed authority is \r\nsatisfied that the person liable to pay the tax has willfully failed to pay the same. \r\n5[15-A. Reward to whistleblowers .- (1) The Commissioner, on \r\nrecommendation of the Collector, may sanction reward, out of penalty \r\nimposed, to whistleblowers in cases of co ncealment or evasion of tax, fraud, \r\ncorruption or misconduct providing credible information leading to such \r\ndetection of tax. \r\n \r\n1Substituted for the words \"every month of delay\" by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette \r\n(Extraordinary), dated: July 01, 2026, pp.21-24, s. 2(b). \r\n2Substituted for the expression “30 th day of September” by the Punjab Finance Act 2020 (VIII of 2020) (w.e.f. 1.7.2020), \r\npublished in the Punjab Gazette (Extraordinary), dated June 29, 2020, pp.4353-4359, s. 3(b). \r\n3Substituted for the expression \"31 st day of October\" by the Punjab Finance Act 2026 (L of 2026), published in the Punjab \r\nGazette (Extraordinary), dated: July 01, 2026, pp.21-24, s. 2(b). \r\n4Inserted by the Punjab Urban Immoveable Property Tax (Amendment) Act, 2017 (I o f 2017), published in the Punjab Gazette \r\n(Extraordinary), dated February 8, 2017, pp.4061-4062, s. 3(b). \r\n5Inserted by the Punjab Urban Immov able Property Tax (Amen dment) Act 2025 (LXVI of 2025 ), published in the Punjab \r\nGazette (Extraordinary), dated August 05, 2025, pp. 657-658, s. 3. \r\n \r\n (2) The Government may prescribe the procedure in this behalf and \r\nalso specify the apportionment of reward sanctioned under this section for the \r\nwhistleblowers. \r\n (3) The claim for reward by the whistleblower shall be rejected, if: \r\n(a) information provided is of no value; or \r\n(b) assessing authority already had such information; or \r\n(c) information was available in public records; or \r\n(d) no collection of taxes or penalty is made from the information \r\nprovided. \r\n15-B. Reward to officers and officials of Excise, Taxation and Narcotics \r\nControl Department.- (1) In cases involving concealment or evasion of tax, \r\ncash reward shall, only after realization of part or whole the taxes involved in \r\nsuch cases, be sanctioned to officers and officials of the Excise, Taxation and \r\nNarcotics Control Department for their meritorious conduct in such cases or \r\nfor other meritorious services leading to the detection of such cases. \r\n (2) In case concealment or evasion is detected, the Collector shall \r\nfix the responsibility of such concealment or evasion. \r\n (3) The Government may prescribe the procedure in this behalf and \r\nalso specify the apportionment of reward sanctioned under this section for \r\nindividual performance or to collective welfare of the officers and officials of \r\nthe Excise, Taxation and Narcotics Control Department.] \r\n16. Recovery of unpaid dues .– (1) If any sum due on account of the tax levied \r\nunder section 3 \r\n1\r\n[or the late payment surcharge levied under section 12] or as a \r\npenalty imposed under this Act is not paid with in the time allowed for its payment \r\nand the person from whom it is due does not show cause to the satisfaction of the \r\nCollector or any other pers on authorized by him why he should not pay the same, \r\nsuch sum (inclusive of all costs of recovery) may be recovered under a warrant in the \r\nprescribed form or in a form to the like effect to be signed by the Collector– \r\n(i) by distress or sale of the movable property belonging to such person; \r\nor \r\n2\r\n[(i-a) by sealing the non-residential immovable property till the unpaid \r\namount due against such property is paid or recovered in full; or] \r\n(ii) by attachment and sale of the immovable property belonging to him. \r\nThe warrant may be addressed to an officer of the Excise and Taxation Department \r\nfor execution, and in executing it he may obtain such assistance from other servants \r\nof the Department as he may consider necessary. \r\n \r\n1Inserted by the Punjab Finance Act, 2012 (XLI of 2012) (w.e.f. 1.7.2012), published in the Punjab Gazette (Extraordinary), \r\ndated June 25, 2012, pp.41719-41724, s. 3(d). \r\n2Inserted by the Punjab Urban Immovable Property Tax (Amendment) Act, 2023 (VIII of 2023), published in the Punjab Gazette \r\n(Extraordinary), dated February 17, 2023, pp.3881, s.2. \r\n (2) Notwithstanding anything contained in sub-section (1), any sum on \r\naccount of the tax levied or penalty imposed under this Act remaining unrecovered \r\nshall be recoverable as arrears of land revenue. \r\n (3) Notwithstanding anything contained in any law and notwithstanding any \r\nrights arising out o f any contract or otherwise whatsoever, any sum due on account \r\nof the tax levied under section 3 \r\n1\r\n[or the late payment surcharge levied under section \r\n12] or as a penalty imposed under this Act in respect of any building or land, shall, \r\nsubject to the prior payment of the land revenue, if any, due to the Government \r\nthereon, be a first charge upon such building or land and upon the movable property, \r\nif any, found within or upon such building or land and belonging to the person liable \r\nfor such tax or penalty. \r\n2\r\n[16-A. Registering authority to ensure payment of tax .– The authority \r\nresponsible for registering an instrument of sale, gift or exchange of immovable \r\nproperty shall not register the instrument unless it is satisfied that the outstanding tax \r\nhas been paid.] \r\n17. Remuneration of local authority .– When the tax is collected by any local \r\nauthority such local authority shall be entitled to such remuneration on account of the \r\ncost of collection as may be prescribed. \r\n18. Powers of assessing authority to require returns for valuation list.– (1) In \r\nevery case where a new valuation list is intended to be made for any rating area, the \r\nassessing authority shall give public notice of such intention in such manner as may \r\nbe prescribed, and may serve a notice on the owner, occupier or lessee of any \r\nbuilding or land in the said area, or on any one of them, requiring him, or them, to \r\nmake a return containing such particulars as may be prescribed. \r\n (2) Every person on whom a notice to make a return is served in \r\npursuance of the provisions of this section shall, within thirty days of the date of the \r\nservice of the notice, make a return in such form as is required by the notice, and \r\ndeliver it in the manner so required to the assessing authority. \r\n (3) If any person on whom such n otice has been served fails within the \r\nrequired period to submit such return, the assessing authority may proceed to value \r\nsuch property in such manner as it deems fit. \r\n19. Powers of assessing authority to require returns at any time .–If the \r\nassessing auth ority at any time desires any person, who is the owner, lessee or \r\noccupier of any building or land wholly or partly within the rating area, to make a \r\nreturn with respect to any of the matters regarding which a return may be prescribed, \r\nit may serve a notice on that person requiring the return, and that person shall, within \r\nthirty days from the service of the notice send the required return to the assessing \r\nauthority: \r\n Provided that the assessing authority may, in its discretion, extend the period \r\nfor the delivery of any such return. \r\n \r\n1Ibid. \r\n2Inserted by the Punjab Finance Act, 2016 (XXXV of 2016) (w.e.f. 1.7.2016), published in the Punjab Gazette (Extraordina ry), \r\ndated June 29, 2016, pp.6083-6092, s. 3(d). \r\n20. Valuation list not to be rendered invalid by certain failures or \r\nomissions.– Any failure on the part of the assessing authority to complete any \r\nproceedings with respect to the preparation of a valuation list within the time required \r\nby this Act or the rules made thereunder, or the omission from a valuation list of any \r\nmatters required by the rules to be included therein shall not, of itself, render the list \r\ninvalid. \r\n21. Assessing authorities, officers and servants to be deemed public \r\nservants.– Every assessing authority, and every officer working under the orders of \r\nsuch authority for the purposes of this Act, shall be deemed to be a public servant \r\nwithin the meaning of section 21 of the Pakistan Penal Code\r\n1\r\n. \r\n22. Exclusion of j urisdiction of civil courts .– No civil court shall have \r\njurisdiction in any matter which the Government or an assessing authority or any \r\nofficer or servant is empowered by this Act or the rules made thereunder to dispose \r\nof, or take cognizance of the manne r in which the Government, or any assessing \r\nauthority, officer or servant exercise any powers vested in it or him by or under this \r\nAct or the rules made thereunder. \r\n23. Power to make rules.– (1) The Government may make rules\r\n2\r\n for carrying out \r\nthe purposes of this Act. \r\n (2) Without prejudice to the generality of the foregoing provisions such \r\nrules may provide for any or all of the following matters, namely– \r\n(a) the appointment, powers and duties of assessing authorities and other \r\nprovisions with respect to such authorities; \r\n(b) the placing of identification marks on, and entry into or upon, any \r\nbuilding or land; \r\n(c) the preparation and publication of valuation lists, including publication \r\nand inspection of draft valuation lists, notices of objections and hear ing \r\nof objections, and other matters incidental thereto; \r\n(d) the practice and procedure to be followed on and in connection with \r\nappeals, including– \r\n(i) notices of appeals; \r\n(ii) prescription of scales of costs; \r\n(iii) prescription of fees to be charged in connection with appeals; \r\n(e) the prescription of the form of any notice, valuation list, statement, \r\nreturn, or other document whatsoever which is required or authorized \r\nto be used under or for the purposes of this Act; \r\n(f) the mode of service of any notice , order or document required or \r\nauthorized to be served; \r\n(g) the inspection and taking copies of and extracts from any draft \r\nvaluation list, valuation list, notice of objections, proposal for \r\n \r\n1XLV of 1860. \r\n2For rules, see Gazette of West Pakistan, (Extraordinary), dated January 13, 1959, pp.13-32. \r\namendment to the valuation list, notice of appeal, valuation mad e by \r\nvaluer, and fees for such inspection or copies; \r\n(h) the appointment of valuers to advise or assist in connection with the \r\nvaluation of buildings or lands and their powers and duties; \r\n(i) the time at and the manner in which the amount of tax shall be p aid to \r\nthe Government; \r\n(j) the portion of the tax to be refunded or remitted, and the manner in \r\nwhich and the conditions subject to which such refund or remission \r\nmay be granted; \r\n(k) the prescription of fees to be charged in connection with any \r\napplication made under this Act or the rules made thereunder; \r\n(l) any matter which is required by this Act to be prescribed. \r\n (3) In making any rules under sub -sections (1) and (2) Government may \r\ndirect that the prescribed authority may impose a penalty not exceeding two hundred \r\nrupees on a person who is guilty of a breach of the provisions thereof. \r\n (4) Rules made under this section shall be laid before the Provincial \r\nAssembly of West Pakistan\r\n1\r\n as soon as may be after they are made. \r\n2\r\n[23-A. Power to amend the Schedule.- The Government may, by notification in the \r\nofficial Gazette, amend the Schedule.] \r\n24. Repeal and Saving .– (1) The Punjab Urban Immovable Property Tax Act, \r\n1940\r\n3\r\n, the Sind Urban Immovable Property Tax Act, 1948\r\n4\r\n, 5\r\n[the Sind Urban \r\nImmovable Property Tax Act, 1948, as applicable to Karachi], and the North -West \r\nFrontier Province Urban Immovable Property Tax Act, 1948\r\n6\r\n, are hereby repealed. \r\n (2) Notwithstanding the repeal of the Acts mentioned in sub -section (1), \r\neverything done, action taken, obligation, li ability, penalty or punishment incurred, \r\ninquiry or proceeding commenced, officer appointed or person authorised, \r\njurisdiction or power conferred, rule made and order or notification issued under any \r\nof the provisions of the said Acts, shall, if not incons istent with the provisions of this \r\nAct, be continued, and so far as may be, be deemed to have been respectively done, \r\ntaken, incurred, commenced, appointed, authorised, conferred, made or issued \r\nunder this Act. \r\n \r\n1Now “Punjab”. \r\n2Inserted by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 June 2024, \r\npp. 4999-5005, s. 4(11) :it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3 -13/2023, dated: 23 rd \r\nJanuary 2025.. \r\n3XVII of 1940. \r\n4Sind IX of 1948. \r\n5Inserted by the West Pakistan Urban Immove able Property Tax Act (Amendment) Ordinance, 1963 (I of 1963), published in \r\nthe Gazette of West Pakistan (Extraordinary), dated January 17, 1963, pp. 237-238, s.3. \r\n6N.W.F.P. XVIII of 1948. \r\n1\r\n[SCHEDULE \r\n[see sections 2(g-a) and 3(2)] \r\nSr.# Taxable Value Residential \r\nProperties \r\nCommercial \r\nProperties \r\nRate of Tax Rate of Tax \r\n1. Up to Rs.5 million Exempted 0.07% \r\n2. Exceeding Rs. 5 million and up to Rs.10 \r\nmillion \r\n0.07% 0.07% \r\n3. Exceeding Rs. 10 million and up to Rs. 25 \r\nmillion 0.08% 0.08% \r\n4. Rs. 25 million and above 0.09% 0.09% \r\nIn case the tax payable, under above table, is lower than the tax payable on and before \r\n31.12.2024, then the tax shall be payable as given below until such tax payable becomes \r\nequal to or greater than the tax payable under above table: \r\nSr# Taxable Value Residential \r\nProperties \r\nCommercial \r\nProperties \r\nRate of Tax Rate of Tax \r\n1. Up to Rs.5 million Exempted Tax on and before \r\n31.12.2024 \r\n2. Exceeding Rs. 5 million and up to Rs.10 \r\nmillion \r\nTax on and \r\nbefore \r\n31.12.2024+10\r\n% \r\nTax on and before \r\n31.12.2024+10% \r\n3. Exceeding Rs. 10 million and up to Rs. 25 \r\nmillion \r\nTax on and \r\nbefore \r\n31.12.2024+10\r\n% \r\nTax on and before \r\n31.12.2024+10% \r\n4. \r\nRs. 25 million and above \r\nTax on and \r\nbefore \r\n31.12.2024+20\r\n% \r\nTax on and before \r\n31.12.2024+20%] \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n1Added by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 June 2024, \r\npp.4999-5005, s. 4(12) :it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3 -13/2023, dated: 23 rd \r\nJanuary 2025. \r\n.", "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive", "passages": [ { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-0-1753:e8c7f435f5edb23e342300f25a8df69ec8e124ffd453e6ff040982bbe8ee6950", "character_start": 0, "character_end": 1753, "utf8_byte_start": 0, "utf8_byte_end": 1755, "passage_sha256": "e8c7f435f5edb23e342300f25a8df69ec8e124ffd453e6ff040982bbe8ee6950", "reader_fragment": "p-0-1753-e8c7f435f5edb23e" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-1753-3457:28af971a4fae49b7fbf0c5d2ae5279db4b9193399767d85d631f42700a99b4e9", "character_start": 1753, "character_end": 3457, "utf8_byte_start": 1755, "utf8_byte_end": 3483, "passage_sha256": "28af971a4fae49b7fbf0c5d2ae5279db4b9193399767d85d631f42700a99b4e9", "reader_fragment": "p-1753-3457-28af971a4fae49b7" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-3457-5241:9cb58b1fcd8706737187b9bf5846f55bc2faaea87eeda646fa250eb3bf802b90", "character_start": 3457, "character_end": 5241, "utf8_byte_start": 3483, "utf8_byte_end": 5305, "passage_sha256": "9cb58b1fcd8706737187b9bf5846f55bc2faaea87eeda646fa250eb3bf802b90", "reader_fragment": "p-3457-5241-9cb58b1fcd870673" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-5241-7039:1f2101fe1e884804a1ae4dd4de5ec027130195d9a6adef07cde11951ddcd63ba", "character_start": 5241, "character_end": 7039, "utf8_byte_start": 5305, "utf8_byte_end": 7119, "passage_sha256": "1f2101fe1e884804a1ae4dd4de5ec027130195d9a6adef07cde11951ddcd63ba", "reader_fragment": "p-5241-7039-1f2101fe1e884804" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-7039-8783:999ecfb1301891164a1190d1ec0dcb06ac64ed21217ab77b72b5291edecb4245", "character_start": 7039, "character_end": 8783, "utf8_byte_start": 7119, "utf8_byte_end": 8873, "passage_sha256": "999ecfb1301891164a1190d1ec0dcb06ac64ed21217ab77b72b5291edecb4245", "reader_fragment": "p-7039-8783-999ecfb130189116" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-8783-10458:1c586c6d3421770eb862a402079702f5654b50d632b60ac44fcbbf10854c1f22", "character_start": 8783, "character_end": 10458, "utf8_byte_start": 8873, "utf8_byte_end": 10550, "passage_sha256": "1c586c6d3421770eb862a402079702f5654b50d632b60ac44fcbbf10854c1f22", "reader_fragment": "p-8783-10458-1c586c6d3421770e" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-10458-12233:a5568aef356f7ab74d81d248d77ed49f0622fb0614bd05a436c6da66acb48f09", "character_start": 10458, "character_end": 12233, "utf8_byte_start": 10550, "utf8_byte_end": 12329, "passage_sha256": "a5568aef356f7ab74d81d248d77ed49f0622fb0614bd05a436c6da66acb48f09", "reader_fragment": "p-10458-12233-a5568aef356f7ab7" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-12233-13950:59f2b583d7155565fa7ff7fc4b3d5122bd76e8a8e0341b91b356159189091d10", "character_start": 12233, "character_end": 13950, "utf8_byte_start": 12329, "utf8_byte_end": 14054, "passage_sha256": "59f2b583d7155565fa7ff7fc4b3d5122bd76e8a8e0341b91b356159189091d10", "reader_fragment": "p-12233-13950-59f2b583d7155565" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-13950-15694:9f57efd20c3c8c629181e076e49eca23086cf75ecd6451c1372081b0e1c4fb69", "character_start": 13950, "character_end": 15694, "utf8_byte_start": 14054, "utf8_byte_end": 15802, "passage_sha256": "9f57efd20c3c8c629181e076e49eca23086cf75ecd6451c1372081b0e1c4fb69", "reader_fragment": "p-13950-15694-9f57efd20c3c8c62" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-15694-17462:c10e2b8124c8f18db8436fd9cc5352cce0c9c6091620ae59d1c98e2484278ccc", "character_start": 15694, "character_end": 17462, "utf8_byte_start": 15802, "utf8_byte_end": 17582, "passage_sha256": "c10e2b8124c8f18db8436fd9cc5352cce0c9c6091620ae59d1c98e2484278ccc", "reader_fragment": "p-15694-17462-c10e2b8124c8f18d" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-17462-19262:44781376a53600b490ac9b87a1d7d9e22789828f7e13ad33b113a31730c66800", "character_start": 17462, "character_end": 19262, "utf8_byte_start": 17582, "utf8_byte_end": 19386, "passage_sha256": "44781376a53600b490ac9b87a1d7d9e22789828f7e13ad33b113a31730c66800", "reader_fragment": "p-17462-19262-44781376a53600b4" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-19262-21031:efe1b88d65a8b46fba919da560c01ca2e0ab3a0de09cd2267849419a868480c5", "character_start": 19262, "character_end": 21031, "utf8_byte_start": 19386, "utf8_byte_end": 21157, "passage_sha256": "efe1b88d65a8b46fba919da560c01ca2e0ab3a0de09cd2267849419a868480c5", "reader_fragment": "p-19262-21031-efe1b88d65a8b46f" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-21031-22755:2e2fb1ec39dd5004a7b552688e5c3a2c5215ecb19c2c4710fb2d17651b522a2e", "character_start": 21031, "character_end": 22755, "utf8_byte_start": 21157, "utf8_byte_end": 22887, "passage_sha256": "2e2fb1ec39dd5004a7b552688e5c3a2c5215ecb19c2c4710fb2d17651b522a2e", "reader_fragment": "p-21031-22755-2e2fb1ec39dd5004" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-22755-24529:7c4ac45a3c3fc11a90f3eef32e534f9abfa800e021b47764cf8a5d501638516a", "character_start": 22755, "character_end": 24529, "utf8_byte_start": 22887, "utf8_byte_end": 24663, "passage_sha256": "7c4ac45a3c3fc11a90f3eef32e534f9abfa800e021b47764cf8a5d501638516a", "reader_fragment": "p-22755-24529-7c4ac45a3c3fc11a" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-24529-26316:493a64761697fcc609102f2ef5543e74004236a748d4a5bb7f5624661a1dc6b1", "character_start": 24529, "character_end": 26316, "utf8_byte_start": 24663, "utf8_byte_end": 26454, "passage_sha256": "493a64761697fcc609102f2ef5543e74004236a748d4a5bb7f5624661a1dc6b1", "reader_fragment": "p-24529-26316-493a64761697fcc6" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-26316-28112:30416bd8ac44f560d082da7ef11b2d0f54fb2f2a70d3a64308099514542adbe3", "character_start": 26316, "character_end": 28112, "utf8_byte_start": 26454, "utf8_byte_end": 28258, "passage_sha256": "30416bd8ac44f560d082da7ef11b2d0f54fb2f2a70d3a64308099514542adbe3", "reader_fragment": "p-26316-28112-30416bd8ac44f560" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-28112-29846:46597a61abced3f5aaf911caa3b8313ee23cbe938c92b8132642090d48ba75ad", "character_start": 28112, "character_end": 29846, "utf8_byte_start": 28258, "utf8_byte_end": 29996, "passage_sha256": "46597a61abced3f5aaf911caa3b8313ee23cbe938c92b8132642090d48ba75ad", "reader_fragment": "p-28112-29846-46597a61abced3f5" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-29846-31580:3e8708c0e4cf48ab3047bb3f00a1d9dc287f835d821fe1c393e87d02eb2af554", "character_start": 29846, "character_end": 31580, "utf8_byte_start": 29996, "utf8_byte_end": 31734, "passage_sha256": "3e8708c0e4cf48ab3047bb3f00a1d9dc287f835d821fe1c393e87d02eb2af554", "reader_fragment": "p-29846-31580-3e8708c0e4cf48ab" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-31580-33360:fddc5f08e75ee5ffcc8276b9939f2a1a0f21f38ddddd532c011212f838981e1b", "character_start": 31580, "character_end": 33360, "utf8_byte_start": 31734, "utf8_byte_end": 33514, "passage_sha256": "fddc5f08e75ee5ffcc8276b9939f2a1a0f21f38ddddd532c011212f838981e1b", "reader_fragment": "p-31580-33360-fddc5f08e75ee5ff" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-33360-35096:360ce417dc19405eb2e5986f601fdff008242fdb6351f330e8ecf70a1ae0ec30", "character_start": 33360, "character_end": 35096, "utf8_byte_start": 33514, "utf8_byte_end": 35256, "passage_sha256": "360ce417dc19405eb2e5986f601fdff008242fdb6351f330e8ecf70a1ae0ec30", "reader_fragment": "p-33360-35096-360ce417dc19405e" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-35096-36886:34432b1a09d5b1f6c071a1e839caa358b90087374b00b2a5ba2c8910fb5aa0c2", "character_start": 35096, "character_end": 36886, "utf8_byte_start": 35256, "utf8_byte_end": 37050, "passage_sha256": "34432b1a09d5b1f6c071a1e839caa358b90087374b00b2a5ba2c8910fb5aa0c2", "reader_fragment": "p-35096-36886-34432b1a09d5b1f6" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-36886-38661:f87f3cbedb530956aa7a8cc6c0d83ad422e4f548c06815176bf07482b8e392af", "character_start": 36886, "character_end": 38661, "utf8_byte_start": 37050, "utf8_byte_end": 38829, "passage_sha256": "f87f3cbedb530956aa7a8cc6c0d83ad422e4f548c06815176bf07482b8e392af", "reader_fragment": "p-36886-38661-f87f3cbedb530956" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-38661-40446:dd51ec4cc90c61e28c2710db9a7e25f33977c77432d87255bdec113ad12fd296", "character_start": 38661, "character_end": 40446, "utf8_byte_start": 38829, "utf8_byte_end": 40616, "passage_sha256": "dd51ec4cc90c61e28c2710db9a7e25f33977c77432d87255bdec113ad12fd296", "reader_fragment": "p-38661-40446-dd51ec4cc90c61e2" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-40446-42206:ec76da0585731848f3e8eaab82e244f20b015fb3df474a02027f094c3e35b657", "character_start": 40446, "character_end": 42206, "utf8_byte_start": 40616, "utf8_byte_end": 42382, "passage_sha256": "ec76da0585731848f3e8eaab82e244f20b015fb3df474a02027f094c3e35b657", "reader_fragment": "p-40446-42206-ec76da0585731848" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-42206-43989:dbe191706c1e2610749ef3b3f00b8c2e61a57a51be6ad30af554f4f7a6454de7", "character_start": 42206, "character_end": 43989, "utf8_byte_start": 42382, "utf8_byte_end": 44173, "passage_sha256": "dbe191706c1e2610749ef3b3f00b8c2e61a57a51be6ad30af554f4f7a6454de7", "reader_fragment": "p-42206-43989-dbe191706c1e2610" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-43989-45770:8ad48816f0ec909eafda9771bdea7d35830190d45cf7ba01cc7429a1a9364d5b", "character_start": 43989, "character_end": 45770, "utf8_byte_start": 44173, "utf8_byte_end": 45958, "passage_sha256": "8ad48816f0ec909eafda9771bdea7d35830190d45cf7ba01cc7429a1a9364d5b", "reader_fragment": "p-43989-45770-8ad48816f0ec909e" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-45770-47557:464f34f78f110ad95899f1443e6c8ea4f328a29f45c2a7e8537f731fb0f38183", "character_start": 45770, "character_end": 47557, "utf8_byte_start": 45958, "utf8_byte_end": 47747, "passage_sha256": "464f34f78f110ad95899f1443e6c8ea4f328a29f45c2a7e8537f731fb0f38183", "reader_fragment": "p-45770-47557-464f34f78f110ad9" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-47557-49356:a71c75faac91b144ecfce215dca11edd25fda4c642f43c73e50e5f249d4ab8a7", "character_start": 47557, "character_end": 49356, "utf8_byte_start": 47747, "utf8_byte_end": 49550, "passage_sha256": "a71c75faac91b144ecfce215dca11edd25fda4c642f43c73e50e5f249d4ab8a7", "reader_fragment": "p-47557-49356-a71c75faac91b144" }, { "passage_id": "law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7:chars-49356-49696:6ff87ffe0d6589bc6eed2d018fad7ece895eaf3223f6f058fcc8a62098421ce4", "character_start": 49356, "character_end": 49696, "utf8_byte_start": 49550, "utf8_byte_end": 49890, "passage_sha256": "6ff87ffe0d6589bc6eed2d018fad7ece895eaf3223f6f058fcc8a62098421ce4", "reader_fragment": "p-49356-49696-6ff87ffe0d6589bc" } ] }