{ "schema_version": "qanun-law-text/1", "id": "punjab-code-df92d813d627d49b", "title": "PUNJAB MOTOR VEHICLES TAXATION ACT 1958", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-", "version": null, "source_snapshot": "2026-08-06T16:58:57Z", "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": "2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5", "source_sha256": "2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5", "text_version_id": "law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB MOTOR VEHICLES TAXATION ACT, 1958 \r\n(XXXII of 1958) \r\nCONTENTS \r\n1. Short title, extent and commencement. \r\n2. Definitions. \r\n3. Imposition of tax. \r\n4. Obligation of persons keeping motor vehicles to make declaration and \r\nto pay tax. \r\n5. Obligation to make additional declaration and to pay further tax. \r\n6. Service of special notice to make declaration and to pay tax. \r\n7. Grant of licence. \r\n8. Penalty for omission to comply with the provisions of section 4. \r\n9. Penalty for keeping a motor vehicle without a licence or failure to pay \r\ntax. \r\n10. Recovery of a tax or additional tax imposed under section 8 or section 9. \r\n11. Recovery of arrear of tax. \r\n12. Appeals. \r\n13. Exemptions and deductions. \r\n14. Bar to Jurisdiction of civil and criminal courts in matters of taxation. \r\n15. Power of Government to make rules. \r\n16. Punishment. \r\n17. Repeal. \r\nSCHEDULE \r\n \r\n \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] MOTOR VEHICLES TAXATION ACT, 1958 \r\n(XXXII of 1958) \r\n[24 April 1958] \r\nAn \r\nAct \r\nto consolidate the law relating to imposition of tax on Motor Vehicles in \r\n3\r\n[the Punjab]. \r\nPreamble.– WHEREAS it is expedient to consolidate the law relating to imposition of \r\ntax on Motor Vehicles in \r\n4\r\n[the Punjab] in the manner hereinafter appearing; \r\n It is hereby enacted as follows:– \r\n1. Short title, extent and commencement .– (1) This Act may be called the \r\n5\r\n[Punjab] Motor Vehicles Taxation Act, 1958. \r\n \r\n6\r\n[(2) It extends to the whole of the Province of \r\n7\r\n[the Punjab] except the Tribal \r\nAreas.] \r\n (3) It shall come into force at once. \r\n2. Definitions.– In this Act, unless there is anything repugnant in the subject or \r\ncontext– \r\n(a) “Government” means the \r\n8\r\n[Provincial Government of the Punjab]; \r\n(b) “licensing officer” means an officer appointed by the Government to \r\nperform the duties and exercise the powers imposed or conferred upon \r\na licensing officer under this Act; \r\n(c) “motor vehicle” includes a vehicle, carriage or other means of \r\nconveyance propelled, or which may be propelled, on a road by \r\nelectrical or mechanical power either entirely or partially; \r\n(d) “prescribed” means prescribed by the rules made under this Act; \r\n(e) “tax” means the tax imposed under this Act; \r\n \r\n1For Statement of Objects and Reason, see Gazette of West Pakistan (Extraordinary), dated March 25, 1958, p. 346. This Act \r\nwas passed by the West Pakistan Assembly on April 2, 1958, assented to by the Governor of West Pakistan on April 19, 1958, \r\npublished in the Gazette of West Pakistan (Extraordinary), dated April 24, 1958, pp. 701-710. \r\n2Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), \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. 12. \r\n3Ibid. \r\n4Ibid. \r\n5Ibid. \r\n6Substituted for the words “the Federal Capital and Special Areas” by the West Pakistan Motor Vehicles Taxation (Amendment) \r\nAct, 1964 (XX of 1964) published in the Gazette of West Pakistan (Extraordinary), dated April 7, 1964, pp. 1169-1170, s. 6. \r\n7Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), \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. 12. \r\n8Substituted for the words “Government of West Pakistan” by the Order ibid. \r\n(f) “token” means a ticket to be displayed on a motor vehicle as an \r\nindication that the tax leviable thereon has been duly paid or that no tax \r\nis payable; \r\n(g) “Director” means the officer appointed by the Government as the head \r\nof the Taxation Department; \r\n1\r\n[*] \r\n(h) \r\n2\r\n[Divisional Excise and Taxation Officer] means an officer appointed by \r\nthe Government as \r\n3\r\n[Divisional Excise and Taxation Officer] of the \r\nTaxation Department, and includes an officer appointed by the \r\nGovernment to perform the duties of \r\n4\r\n[Divisional Excise and Taxation \r\nOfficer] under this Act \r\n5\r\n[; and] \r\n6\r\n[(i) “Schedule” means the Schedule appended to the Act.] \r\n3. Imposition of tax .– (1) A tax shall be leviable on every motor vehicle, in \r\nequal installments for quarterly periods, commencing on the first day of \r\n7\r\n[July], the \r\nfirst day of \r\n8\r\n[October], the first day of \r\n9\r\n[January], and the first day of \r\n10\r\n[April] at the rate \r\nspecified in the Schedule to this Act: \r\n \r\n11\r\n[Provided that for reasons specified therein the Government may, by \r\nnotification, in respect of any class of motor vehicles or motor vehicles plying in any \r\nspecified area or along any specified r oute, prescribe a rate lower than the rate \r\nmentioned in the Schedule \r\n12\r\n[or direct that subject to such conditions as may be \r\nprescribed the tax shall be leviable on annual basis]:] \r\n Provided further that any broken period in such quarterly periods shall, for the \r\npurpose of levying the tax be considered as a full period: \r\n \r\n13\r\n[Provided further that if so opted by a tax -payer, the tax in respect of a motor \r\nvehicle may be levied once for all at such rate as may be prescribed and if the tax is \r\n \r\n1Omitted the word “and” by the Punjab Finance Act 2011 (XV of 2011) (w.e.f. 1.7.2011), published in the Punjab Gazette \r\n(Extraordinary), dated June 27, 2011, pp. 39819-39822, s. 3 (a)(i). \r\n2Substituted for the words “Deputy Director” by the West Pakistan (Adaptation of Laws) Ordinance, 1962 (XXV of 1962), \r\npublished in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962 , pp. 2195 -2200, s. 3(1) read with Schedule I, \r\nSerial No. 4. \r\n3Ibid. \r\n4Ibid. \r\n5Substituted for full stop and inserted by the Punjab Finance Act 2011 (XV of 2011) (w.e.f. 1.7.2011), published in the Punjab \r\nGazette (Extraordinary), dated June 27, 2011, pp. 39819-39822, s. 3(a)(ii). \r\n6Inserted by the Act ibid., s. 3(a)(iii). \r\n7Substituted for the word “April” by the West Pakistan Motor Vehicles Taxation (Amendment) Ordinance, 1961 (VI of 1961), \r\npublished in the Gazette of West Pakistan (Extraordinary), dated April 15, 1961, pp. 993-994, s. 2. \r\n8Substituted for the word “July” by the Ordinance ibid. \r\n9Substituted for the word “October” by the Ordinance ibid. \r\n10Substituted for the word “January” by the Ordinance ibid. \r\n11Substituted by the West Pakistan Motor Vehicles Taxation (Amendment) Ordinance, 1959 (LVII of 1959), published in the \r\nGazette of West Pakistan (Extraordinary), dated November 19, 1959, pp. 1597-1598, s. 2. \r\n12Added by the Punjab Finance Act, 1985 (I of 1985) (w.e.f. 1.7.1985), s. 2(a)(i). \r\n13Ibid., s. 2(a)(ii). \r\nso paid such motor veh icle shall forever cease to be liable to the payment of tax \r\nunder this Act \r\n1\r\n[:] ] \r\n \r\n2\r\n[Provided further that tax for a motor -cycle, a scooter or a motor -cycle \r\ndrawing a side trailer or Cabin \r\n3\r\n[or a motor vehicle (motor car or jeep) up to 1000 CC] \r\nshall be levied lump sum once for all at the rate and time specified in the Schedule to \r\nthis Act \r\n4\r\n[:]] \r\n \r\n5\r\n[Provided further that if so opted by the owner of a tricycle propelled by \r\nmechanical power (motor rickshaws), the tax may be paid in lump sum once for all at \r\nthe rate specified in the Schedule of this Act: \r\n Provided further that if so opted by the owner of a motor vehicle having \r\nengine capacity exceeding 1000cc but not exceeding 1300cc, the tax may be paid in \r\nlump sum for a period of three years at the rate specified in the Schedule of this Act.] \r\n (2) The tax shall be paid upon a licence to be taken out and paid for under \r\nthe provisions of this Act by the person who keeps the motor vehicle for use. \r\n \r\n6\r\n[(3) A rebate equal to 10 per cent of the amount of annual tax for a financial \r\nyear will be given if the amount of annual tax is paid in lump sum on or before the \r\n31st day of \r\n7\r\n[August] of the financial year.] \r\n \r\n8\r\n[(4) For the purposes of calculation of the tax in respect of electric vehicles, \r\n1 kilowatt shall be equal to engine power of 18.77cc.] \r\n4. Obligation of persons keeping motor vehicles to make declaration and \r\nto pay tax .– (1) Every person who keeps a motor vehicle for use shall fill up and \r\nsign a declaration in the prescribed form stating the prescribed particulars , and shall \r\ndeliver the declaration as filled up and signed by him to the licensing officer before \r\nthe expiry of twenty -one days from the day of his commencing to keep the motor \r\nvehicle for use. Any such or similar declaration filled up, signed and deliver ed under \r\nany of the enactments mentioned in sub-section (1) of section 17 of this Act, shall be \r\ndeemed to have been filled up, signed and delivered under this section. \r\n \r\n9\r\n[(2) A person keeping a motor vehicle shall pay the tax as follows:– \r\n \r\n1Substituted for the full stop by the Punjab Finance Act, 1994 (VI of 1994) (w.e.f. 1.7.1994), published in the Punjab Gazette \r\n(Extraordinary), dated June 29, 1994, pp. 201-205, s. 4(i). \r\n2Added by the Act ibid. \r\n3Inserted by the Punjab Finance Act 2012 (XLI of 2012) (w.e.f 1.7.2012), published in the Punjab Gazette (Extraordinary), dated \r\nJune 25, 2012, pp. 41719-41724, s. 4(a). \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 \r\nGazette (Extraordinary), dated June 29, 2016, pp. 6083-6092, s. 5(1)(a). \r\n5Added by the Act ibid. \r\n6Added 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. 773-781, s. 4(i). \r\n7Substituted for the word “July” by the Punjab Finance Act 2016 (XXXV of 2016) (w.e.f. 1.7.2016), published in the Punjab \r\nGazette (Extraordinary), dated June 29, 2016, pp. 6083-6092, s. 5(1)(b). \r\n8Added by the Punjab Finance Act 2022 (IX of 2022) (w.e.f. 1.7.2022), published in the Punjab Gazette (Extraordinary), dated \r\nJune 24, 2022, pp. 6339-6345, s. 3(a). \r\n9Substituted by the Punjab Finance Act 2013 (XVI of 2013) (w.e.f. 1.1.2014), published in the Punjab Gazette (Extraordinary), \r\ndated June 29, 2013, pp. 3075-3078, s. 4. \r\nSr.# Tax period Date of payment \r\n1. For the first quarter of a financial \r\nyear \r\nBefore the 31st day of July \r\n2. For the second quarter of a \r\nfinancial year \r\nBefore the 31st day of October \r\n3. For the third quarter of a financial \r\nyear \r\nBefore the 31st day of January \r\n4. For the fourth quarter of a financial \r\nyear \r\nBefore the 30th day of April \r\n5. For the whole of a financial year Before the 1st day of October \r\n6. For the entire life of the motor \r\nvehicle \r\nAt the time of registration of a \r\nmotor vehicle or before the 1 st \r\nday of September 2013 \r\n1\r\n[7. For periodic lump sum payment of \r\nthe motor vehicle. \r\nAt any time] \r\n (2a) If a person commences to keep a motor vehicle for use, he shall pay \r\nthe tax before the expiration of twenty one days from the day when he commences \r\nto keep the motor vehicle for use.] \r\n (3) Every person who owns any motor vehicle which is let for hire, shall, \r\nfor the purposes of this Act, be the person who keeps the motor vehicle for use. \r\n5. Obligation to make additional declaration and to pay further tax.– \r\nWhenever any person, who has delivered a declaration under the preceding section \r\nbecomes liable to an additional tax by reason of his keeping a greater number of \r\nmotor vehicles for use than he has stated in the declaration, or by reason of any \r\nchange in the character of any motor vehicle kept by him for use, he shall fill up and \r\nsign an additional declaration specifying with reference to such liability the particulars \r\nrequired by the preceding section. Such person shall deliver the additional \r\ndeclaration so filled up and signed and pay such additional tax as by the last \r\nmentioned declaration appears to be payable by him to the licensing officer before \r\nthe expiration of twenty -one days from the day of his becoming so liable as \r\naforesaid: \r\n Provided that when payment is made of additional tax by reason of any \r\nchange in the character of any motor vehicle, an allowance shall be made for the tax \r\nalready paid. \r\n6. Service of special notice to make declaration and to pay tax .– The \r\nlicensing officer may direct a special notice to be served upon any person requiring \r\nsuch person to fill up, sign and deliver to the officer named in such notice, a form of \r\ndeclaration, to be left with such notice, stating whether such person is or is not liable \r\nto the payment of any tax and to pay the tax to which he appears by such declaration \r\n \r\n1Inserted 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. 5(2). \r\nto be liable to the person named therein before the expiration of fourteen days from \r\nthe date of the service of such special notice. \r\n7. Grant of licence .– Every licensing officer shall grant and deliver to every \r\nperson who pays to him the first instalment of tax due, a licence in which shall be \r\nspecified the particulars of the tax paid, with any other particulars that may be \r\nprescribed. The licence shall be dated on the day of granting the same and shall \r\nexpire on the \r\n1\r\n[30th day of June] next following. \r\n8. Penalty for omission to comply with the provisions of section 4 .– (1) If a \r\nperson– \r\n(a) fails to deliver a declaration in accordance with the provisions of this \r\nAct; or \r\n(b) delivers a declaration wherein the particul ars prescribed to be therein \r\nset forth are not fully and truly stated, \r\n the licensing officer may, after making such enquiry as he deems fit and after \r\nhearing the person if he desires to be heard, impose on such person any tax \r\nor additional tax for such qu arterly period or periods as the licensing officer \r\nmay find that such person is liable to pay under the provisions of this Act, and \r\nmay also impose a penalty which may extend to twice the amount of the tax to \r\nwhich he is found liable. \r\n \r\n2\r\n[1-A. The provision s of sub -section (1) shall apply mutatis mutandis in the \r\ncase of vehicles liable to pay the tax annually.] \r\n (2) The tax or additional tax imposed shall be payable before the expiry of \r\nfourteen days from the date of order of the licensing officer. \r\n9. Penalty for keeping a motor vehicle without a licence or failure to pay \r\ntax.– Whoever– \r\n(a) keeps a motor vehicle for use without having a proper licence; or \r\n(b) neglects or refuses to pay any amount of tax to which he is liable within \r\nthe period fixed for such payment, \r\nshall be liable to pay, in addition to any arrear of tax that may be due from \r\nhim, a penalty which may extend to an amount \r\n3\r\n[equal to twice the amount of \r\nthe tax] to which he is liable. \r\n10. Recovery of a tax or additional tax imposed under section 8 or section \r\n9.– Any tax or additional tax or penalty imposed under the provisions of section 8 or \r\nsection 9 may be recovered in the manner provided in section 11 for the recovery of \r\nan arrear of tax. \r\n \r\n1Substituted for the words and figures “31 st day of March.” by the West Pakistan Motor Vehicles Taxation (Amendment) \r\nOrdinance, 1961 (VI of 1961), published in the Gazette of West Pakistan (Extraordinary), dated April 15, 1961, pp. 993 -994, s. \r\n4. \r\n2Added by the Punjab Finance Act, 1985 (I of 1985) (w.e.f. 1.7.1985), s. 2(c). \r\n3Substituted for the words “equal to the amount of the tax” by the West Pakistan Motor Vehicles Taxation (Amendment) \r\nOrdinance, 1966 (XIX of 1966), published in the Gazette of West Pakistan (Extraordinary), dated May 11, 1966, pp. 1295-1296, \r\ns. 2. \r\n11. Recovery of arrear of tax .– (1) If any tax payable under this Act is not paid \r\nwithin the fixed period, and the defaulter does not show cause to the satisfaction of \r\nthe \r\n1\r\n[Divisional Excise and Taxation Officer] or any officer authorised by him in this \r\nbehalf, for his failing to do so, such tax (including t he cost of recovery thereof) may \r\nbe recovered under a warrant in the prescribed form signed by the \r\n2\r\n[Divisional Excise \r\nand Taxation Officer], by distress and sale of movable property belonging to such \r\nperson. The warrant may be addressed to an officer of t he Excise and Taxation \r\nDepartment for execution, who may obtain such assistance from other Government \r\nservants of the said Department as he may consider necessary for the execution \r\nthereof. \r\n (2) Notwithstanding anything in sub -section (1), any tax, additio nal tax or \r\npenalty under this Act remaining unpaid may be recovered as arrears of land \r\nrevenue. \r\n12. Appeals.– (1) Any person aggrieved by an order relating to the assessment, \r\nimposition or recovery of tax or penalty may, within a period of thirty days from the \r\ndate of such order, appeal from such order to the \r\n3\r\n[Divisional Excise and Taxation \r\nOfficer]. \r\n (2) The Director may either of his own accord or on receiving a petition \r\nfrom the aggrieved party, at any time revise an appellate order passed by the \r\n4\r\n[Divisional Excise and Taxation Officer] under sub-section (1) \r\n5\r\n[:] \r\n \r\n6\r\n[Provided that no order shall be made by the Director under this sub -section \r\nwithout giving the aggrieved party an opportunity of being heard.] \r\n (3) Subject to the order, if any, passed on re vision by the Director under \r\nsub-section (2) the order of the \r\n7\r\n[Divisional Excise and Taxation Officer] passed \r\nunder sub-section (1) or that of the licensing officer, if not appealed against, shall be \r\nfinal and shall not be called in question in any proceedings whatsoever. \r\n13. Exemptions and deductions .– (1) The Government may by rule, or order, \r\nexempt a person or class of persons from liability to pay the whole or part of the tax \r\nin respect of any motor vehicle, or class of motor vehicles, and may, in like manner, \r\nexclude any motor vehicle, or class of motor vehicles, from the operation of this Act. \r\n (2) Whoever becomes liable to pay a quarterly instalment of tax, but \r\nproves to the satisfaction of the licensing officer that he has not used or permitted \r\n \r\n1Substituted for the words “Deputy Director” by the West Pakistan (Adaptation of Laws) Ordinance, 1962 (XXV of 1962), \r\npublished in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195 -2200, s. 3(1) read with Schedule I, \r\nSerial No. 4. \r\n2Ibid. \r\n3Substituted for the words “Deputy Director” by the West Pakistan (Adaptation of Laws) Ordinance, 1962 (XXV of 1962), \r\npublished in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195 -2200, s. 3(1) read with Schedule I, \r\nSerial No. 4. \r\n4Ibid. \r\n5Substituted for the full -stop by the West Pakistan Laws (Amendment) Ordinance, 1965 (XXXIV of 1965) published in the \r\nGazette of West Pakistan (Extraordinary), dated November 2, 1965, pp. 5607 -5614, s. 3 read with Second Schedule, at Serial \r\nNo. 12. \r\n6Added by the Ordinance ibid. \r\n7Substituted for the words “Deputy Director” by the West Pakistan (Adaptation of Laws) Ordinance, 1962 (XXV of 1962), \r\npublished in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195 -2200, s. 3(1) read with Schedule I, \r\nSerial No. 4. \r\nthe use of the motor vehicle throughout the quarterly period preceding shall be \r\nentitled to receive an order in writing from the licensing officer exempting him from \r\nliability to pay such first mentioned quarterly instalment and the licensing officer shall \r\nmake an endorsement to that effect upon the licence. \r\n \r\n1\r\n[(2-A) Whoever becomes liable to pay the tax annually but proves to the \r\nsatisfaction of the licensing officer that he has not used or permitted the use of the \r\nmotor vehicle for at least three months, shall be entitled to receive an order in writing \r\nfrom the licensing officer exempting him from liability to pay the tax for that period \r\nproportionately and the licensing officer shall make an endorsement to that effect \r\nupon the licence.] \r\n (3) \r\n2\r\n[* * * * * * * * * ] \r\n \r\n3\r\n[(4) Nothing in this Act shall apply to a tractor or a trailor attached to a \r\ntractor used for the purpose of agriculture. \r\nExplanation.– A tractor and a trailor used together for transporting agricultural \r\nproduce of the owner shall, for the purpose of this section, be deemed to be used for \r\nthe purpose of agriculture.] \r\n14. Bar to Jurisdiction of civil and criminal courts in matters of taxation .– \r\nThe liability of a person to pay the tax or penalty shall not be determined or \r\nquestioned in any other manner or by any other authority than is provided in this Act, \r\nor in rules made thereunder, and no prosecution, suit or other proceeding shall lie \r\nagainst any Government officer for anything in good faith done, or intended to be \r\ndone, under this Act. \r\n15. Power of Government to make rules .– (1) The Government may, after \r\nprevious publication, make rules\r\n4\r\n for the purpose of carrying into effect the provisions \r\nof this Act. \r\n (2) In particular and without prejudice to the generality of the foregoing \r\npower, the Gover nment may make rules on all or any of the following matters, \r\nnamely:– \r\n(a) to prescribe the form of any declaration, licence, certificate or special \r\nnotice and the particulars to be stated therein; \r\n(b) to prescribe the officers by whom any duties are to be performed and \r\nthe area in which they shall exercise their authority; \r\n(c) to provide for the total or partial exemption for a limited period from \r\nliability to taxation, in respect of any motor vehicle brought into the \r\nterritory to which this Act extends by persons making only a temporary \r\nstay there; \r\n \r\n1Added by the Punjab Finance Act, 1985 (I of 1985) (w.e.f. 1.7.1985), s. 2(d). \r\n2Omitted by the West Pakistan Motor Vehicles Taxation (Punjab Amendment) Ordinance, 1970 (V of 1970) and published in the \r\nPunjab Gazette (Extraordinary), dated November 7, 1970, pp. 431-432, s. 2. \r\n3Substituted by the West Pakistan Motor Vehicles Taxation (Amendment) Ordinance, 1959 (LVII of 1959), published in the \r\nGazette of West Pakistan (Extraordinary), dated November 19, 1959, pp. 1597-1598, s. 3. \r\n4The West Pakistan Motor Vehicles Taxation Rules, 1959 were issued vide Notification No. Tax-I-1/I-58 dated March 26, 1959, \r\npublished in the Gazette of West Pakistan (Extraordinary), dated April 2, 1959, pp. 267-272. \r\n(d) to regulate the method of assessing and recovering the tax; \r\n(e) to regulate the manner in which special notices may be served; \r\n(f) to regulate the extent to which licences may be transferred; \r\n(g) to regulate the manner in which exemptions or refunds may be claimed \r\nand granted; \r\n(h) to regulate the manner in which appeals may be instituted and heard; \r\n(i) to require that no motor vehicle shall be used in the Province unless a \r\ntoken is displayed thereon indicating that the tax has been duly paid or \r\nthat the owner of the vehicle is entitled to exemption; \r\n(j) to prescribe the form of tokens and the manner in which they shall be \r\ndisplayed; \r\n(k) to provide for the issue of token and its duplicate; and \r\n(l) to prescribe t he limit of density of traffic and limit of income for the \r\npurposes of sub-section (1) of section 3. \r\n16. Punishment.– (1) In making any rule under the preceding section, the \r\nGovernment may direct that any person contravening the rule shall be punished with \r\nfine which may extend to twenty rupees and in the event of any subsequent \r\nconviction for the same offence, with a fine which may extend to one hundred \r\nrupees. \r\n (2) No court inferior to that of a Magistrate of the Second Class shall try \r\nany offence punishable under this Act. \r\n17. Repeal.– (1) The following enactments are hereby repealed:– \r\n(a) the Punjab Motor Vehicles Taxation Act, 1924\r\n1\r\n; \r\n(b) the North-West Frontier Province Motor Vehicles Taxation Act, 1936\r\n2\r\n; \r\n(c) the Sind Motor Vehicles Tax Act, 1939\r\n3\r\n; \r\n(d) the Punjab Motor Vehicles Taxation Act, 1924\r\n4\r\n, as applicable to the \r\narea which, before the establishment of the Province of West Pakistan, \r\nformed part of the State of Bahawalpur; \r\n5\r\n[*] \r\n(e) the Sind Motor Vehicles Tax Act, 1939\r\n6\r\n, as applicable to the area \r\nwhich, before the establishment of the Province of West Pakistan, \r\nformed part of the State of Khairpur \r\n7\r\n[; and] \r\n \r\n1Punjab IV of 1924. \r\n2N.W.F.P. I of 1937. \r\n3Sind XV of 1939. \r\n4Punjab IV of 1924. \r\n5Omitted the word “and” by the West Pakistan Motor Vehicles Taxation (Amendment) Act, 1964 (XX of 1964), published in the \r\nGazette of West Pakistan (Extraordinary), dated April 7, 1964, pp. 1169-1170, s. 3(i). \r\n6Sind XV of 1939. \r\n7Replaced the full -stop and added by the West Pakistan Motor Vehicles Taxation (Amendment) Act, 1964 (XX of 1964), \r\npublished in the Gazette of West Pakistan (Extraordinary), dated April 7, 1964, pp. 1169-1170, s. 3(ii). \r\n1\r\n[(f) the Sind Motor Vehicles Tax Act, 1939, as applicable to Karachi.] \r\n (2) Notwithstanding the repeal of enactments mentioned in sub -section (1) \r\n(hereinafter called the said Acts)– \r\n(a) the validity of anything done under the said Acts shall not be affected; \r\n(b) all appointments made, notifications and notices issued and legal \r\nproceedings instituted under any of the said Acts shall, so far as they \r\nare not inconsistent with the provisions of this Act and the rules made \r\nthereunder, continue in force and be deemed to have been made, \r\nissued and instituted under this Act; and \r\n(c) any exemption from liability to taxation granted under any of the said \r\nActs shall continue in force and be deemed to have been granted \r\nunder this Act. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n1Added by the Act ibid. \r\n \r\n1\r\n[SCHEDULE \r\n(see section 3) \r\nS.No. Description of Motor Vehicles Annual Rate of Tax \r\n1. \r\n2\r\n[(a) An amount of Rs.1500/ - shall be charged for a \r\nmotorcycle and scooter at the time of registration, \r\nand if the registration of such motorcycle and \r\nscooter is transferred within ten years of such \r\nregistration, an amount of Rs.1500/ - with a rebate \r\nequal to 10% for each financial year, shall be \r\ncharged.] \r\n \r\n (b) An amount of Rs.\r\n 3\r\n[\r\n4\r\n[1500/-]] shall be charged once \r\nfor all from those motorcycles and scooters \r\nregistered prior to the 1 st July, 1994, if lifetime tax \r\nhas not been paid earlier. \r\n \r\n \r\n5\r\n[(c) An amount of Rs.1500/ - shall be charged for a \r\nmotorcycle drawing a side tra iler or cabin at the \r\ntime of registration, and if the registration of such \r\nmotorcycle is transferred within ten years of such \r\nregistration, an amount of Rs.1500/ - with a rebate \r\nequal to 10% for each financial year, shall be \r\ncharged.] \r\n \r\n2. Vehicles (includi ng tricycles/trucks/trailers/ delivery vans) \r\nused for the transport or haulage of goods or materials– \r\n \r\n (a) electrically propelled vehicles not exceeding 1250 \r\nKg., in unladen weight; \r\nRs. 500/- \r\n (b) vehicles (including delivery vans) with maximum \r\nladen capacity upto 4060 Kg.; \r\nRs. \r\n6\r\n[1000/-] \r\n (c) vehicles with maximum laden capacity exceeding \r\n4060 Kg., but not exceeding 8120 Kg.; \r\nRs. 7[6600/-] \r\n \r\n \r\n \r\n1Substituted by the Punjab Finance Ordinance, 2000 (III of 2000) ; published in the Punjab Gazette (Extraordinary), dated \r\n3.6.2000, pp. 587-595, see s. 5 (w.e.f. 1.7.2000) of which will remain in force under the Provisional Constitution (Amendmen t) \r\nOrder 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of the \r\nConstitution of the Islamic Republic of Pakistan. \r\n2Substituted by the Punjab Finance Act 2024 (VIII of 2024), published in the Punja b Gazette (Extraordinary), dated : 27 June \r\n2024, pp. 4999-5005, s. 5(1)(a). \r\n3Substituted for the figure “1000/ -” by the Punjab Finance Act, 2004 (XIX of 2004) (w.e.f. 1.7.2004), published in the Punjab \r\nGazette (Extraordinary), dated June 30, 2004, pp. 1989-1992, s. 5. \r\n4Substituted for the figure “1 200/-” by the Punjab Finance Act, 20 18 (XXX of 2018) (w.e.f. 1.11.2018), published in the Punjab \r\nGazette (Extraordinary), dated October 29, 2018, pp. 805-818, s. 3(a). \r\n5Substituted by the Punjab Finance Act 2024 (V III of 2024), published in the Punjab Gazette (Extraordinary), dated : 27 June \r\n2024, pp. 4999-5005, s. 5(1)(b). \r\n6Substituted for the figure “800/ -“ by the Punjab Finance Ordinance, 2002 (XXXVII of 2002) (w.e.f. 1.7.2002), published in the \r\nPunjab Gazette (Ex traordinary), dated June 25, 2002, pp. 2023-2027, s. 4 which will remain in force under the Provisional \r\nConstitution (Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed \r\nunder Article 128 of the Constitution of the Islamic Republic of Pakistan. \r\n7Substituted for the figure \"2200/-\" 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. 3(a). \r\n \r\nS.No. Description of Motor Vehicles Annual Rate of Tax \r\n (d) vehicles with maximum laden capacity exceeding \r\n8120 Kg. but not exceeding 12000 Kg.; \r\nRs. 1[12000/-] \r\n (e) vehicles with long trailers or other vehicles with \r\nmaximum laden capacity exceeding 12000 Kg. but \r\nnot exceeding 16000 Kg.; \r\nRs. 2[18000/-] \r\n (f) vehicles with long trailers or other vehicles with \r\nmaximum laden capacity exceeding 16000 Kg. \r\nRs. 3[24000/-] \r\n (g) vehicles drawing other trailers. Appropriate rate out of the \r\nrates at (a) to (f) above \r\napplicable to the vehicle \r\nplus Rs.400/- \r\n3. Vehicles plying for hire and ordinarily used for the \r\ntransport of passengers (taxis and buses)– \r\n \r\n (a) Tricycles propell ed by mechanical power (motor \r\ncab rickshaws) with seating capacity of not more \r\nthan 3 persons; \r\n4\r\n[Rs.400/- per annum or \r\nRs.3,000/- lump sum once \r\nfor all if so opted by the \r\nowner] \r\n (b) Tricycles propelled by mechanical power \r\n(motorcycle rickshaws) with seating capacity of not \r\nmore than 6 persons; \r\nRs.400/- \r\n (c) motor vehicles with a seating capacity of more than \r\n20 persons plying for hire exclusively within the \r\nlimits of a Corporation, Municipality or Cantonment \r\nor partly within and partly outside such limit s with \r\nsixty percent of the total length of the route falling \r\nwithin the limits of a Corporation, Municipality or \r\nCantonment. \r\nRs. \r\n5\r\n[140/-] per seat \r\n (d) mini buses with a seating capacity of more than 6 \r\nand less than 20 persons plying for hire exclusivel y \r\nwithin the limits of Corporation, Municipality or \r\nCantonment; \r\nRs. \r\n6\r\n[180/-] per seat \r\n (e) other vehicles with a seating capacity of– \r\n \r\n7\r\n[(i) not more than 6 persons (motor cabs)– \r\n (1) not exceeding 1000 cc Rs.700/- \r\n (2) exceeding 1000 cc but not \r\nexceeding 1300 cc \r\n \r\nRs.1200/- \r\n \r\n1Substituted for the figure \"4000 /-\" 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. 3(a). \r\n2Substituted for the figure \"6000 /-\" 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. 3(a). \r\n3Substituted for the figure \"8000 /-\" 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. 3(a). \r\n4Substituted for the expression “Rs.400 /-” by the Punjab Finance Act 2016 (XXXV of 2016) (w.e.f. 1.7.2016), published in the \r\nPunjab Gazette (Extraordinary), dated June 29, 2016, pp. 6083-6092, s. 5(3). \r\n5Substituted for the figure “100/ -” by the Punjab Finance Act 2003 (XI of 2003) (w.e.f. 1.7.2003), published in the Punjab \r\nGazette (Extraordinary), dated June 28, 2003, pp. 1137-1138, s. 4(1)(a). \r\n6Substituted for the figure “1 60/-” by the Punjab Finance Act 2003 (XI of 2003) (w.e.f. 1.7.2003), published in the Punjab \r\nGazette (Extraordinary), dated June 28, 2003, pp. 1137-1138, s. 4(1)(a). \r\n7Substituted by the Act ibid., s. 4(1)(b). \r\nS.No. Description of Motor Vehicles Annual Rate of Tax \r\n (3) exceeding 1300 cc but not \r\nexceeding 1500 cc \r\n \r\nRs.2000/- \r\n (4) exceeding 1500 cc but not \r\nexceeding 2000 cc \r\n \r\nRs.3000/- \r\n (5) exceeding 2000 cc but not \r\nexceeding 2500 cc \r\n \r\nRs.4000/- \r\n (6) exceeding 2500 cc Rs.5000/- \r\n (ii) more than 6 persons– \r\n (1) non air-conditioned Rs.180/- per seat \r\n (2) air-conditioned Rs.300/- per seat] \r\n Explanation.– The seating capacity for the purpose of this \r\nclause shall not include the seats meant for driver and \r\nconductor. \r\n \r\n1\r\n[4. Motor Vehicles other than those mentioned ab ove or \r\nbelow: \r\n(a) with engine power up to 1000 cc, an amount of \r\nRs.20,000/- shall be charged at the time of \r\nregistration, and if the registration is transferred within \r\nten years of such registration, an amount of Rs. \r\n20,000/- with a rebate equal to 10% for eac h financial \r\nyear, shall be charged. \r\n \r\n (b) with engine power exceeding 1000 cc but not \r\nexceeding 2000 cc. \r\n 2[0.3%] of invoice value \r\n (c) with engine power exceeding 2000 cc. 3[0.4%] of invoice value \r\n If the annual rate of tax given against cla uses (b) and (c) is less than the rate \r\nprovided against erstwhile clauses (b) and (c), in such case the annual tax shall \r\nbe paid at the rate provided in erstwhile clauses.] \r\n \r\n4\r\n[5. Imported motor vehicles (motor cars or \r\njeeps): \r\n \r\n (i) with engine power 1590c c but not \r\nexceeding 1990cc; \r\nRs.20,000/- \r\n(ii) with engine power exceeding \r\n1990cc but not exceeding 2990cc; \r\nRs.25,000/- \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. 5(2). \r\n2Substituted for the expression \"0.2%\" 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. 3(b). \r\n3Substituted for the expression \"0.3%\" 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. 3(b). \r\n4Inserted by the Punjab Finance Act 2014 (XVII of 2014) (w.e.f. 1.7.2014), published in the Punjab Gazette (Extraordinary), \r\ndated June 26, 2014, pp. 4169-4178, s. 4(b). \r\nand \r\n(iii) with engine power exceeding \r\n2990cc. \r\nRs.35,000/- \r\nExplanation.– I \r\nImported motor vehicle here means a \r\nmotor vehicle which is manufactur ed \r\nabroad within last five years prior to the tax \r\nyear. \r\nExplanation.– II \r\nAn imported motor vehicle older than five \r\nyears shall be liable to annual rate of tax \r\nunder S. 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