PUNJAB FINANCE ACT, 1973

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THE PUNJAB FINANCE ACT, 1973 
(XIV of 1973) 
CONTENTS 
1. Short title, extent and commencement 
2. Definition 
3. Substitution of Schedules to Punjab Act XV of 1951  and Bahawalpur Act 
XII of 1949 
4. Repealed 
5. Enhancement of fees relating to motor vehicles 
6. Enhancement of Motor Vehicles Tax 
7. Amendment of West Pak istan Urban Immovable Property Tax Act, 195 8 
(West Pakistan Act V of 1958) 
8. Amendment of Court-fees Act, 1870 (Act No. VII of 1870) 
9. Amendment of West Pakistan Family Courts Act, 1964 ( West Paki stan 
Act XXXV of 1964) 
10. Enhancement of fees under the Cotton Control Ordinance, 1966 and the 
rules thereunder 
11. Application of existing laws 
12. Bar of suits in civil courts 
13. Power to make rules 
SCHEDULES 
1. FIRST SCHEDULE 
2. SECOND SCHEDULE 
3. THIRD SCHEDULE 
4. FOURTH SCHEDULE 
5. FIFTH SCHEDULE 
6. SIXTH SCHEDULE 
 
TEXT 
1
THE PUNJAB FINANCE ACT, 1973 
(XIV of 1973) 
[29th June, 1973] 
An 
Act 
to continue and levy certain taxes and fees in the Province of the Punjab. 
Preamble.– WHEREAS it is expedient to continue and levy certain taxes and fees in 
the Province of the Punjab; 
It is hereby enacted as follows:– 
1. Short title, extent and commencement .– (1) This Act may be called the 
Punjab Finance Act, 1973. 
(2) It shall extend to the whole of the Province of the Punjab. 
(3) It shall come into force on and from the 1st day of July, 1973. 
2. Definition.– In this Act, unless there is anything repugnant in the subject or 
context, “Government” means the Government of the Punjab. 
3. Substitution of Schedules to Punjab Act XV of 1951 and Bahawalpur Act 
XII of 1949 .– Notwithstanding anything to the contrary contained in the Punjab 
Agricultural Income Tax Act, 1951 and the Bahawalpur State Agricultural Income Tax 
Act, 1949, for the Schedules appended to the said Acts, as substituted by section 3 
of the Punjab Finance Ordinance, 1971 (Ordinance No. XI of 1971), the First 
Schedule to this Act shall be substituted. 
4. 
2
[* * * * * * * * * * * *   ] 
5. Enhancement of  fees relating to motor vehicles .– Notwithstanding 
anything to the contrary contained in the West Pakistan
3
 Motor Vehicles Ordinance, 
1965 and the rules made thereunder, the fees payable under the rules mentioned in 
column 2 of the Second Schedule appended  to this Act shall be paid at the rates 
specified in column 3 thereof. 
6. Enhancement of Motor Vehicles T ax.– For the Schedule to the West 
Pakistan
4
 Motor Vehicles Taxation Act, 1958 (West Pakistan Act No. XXXII of 1958), 
                                                           
1This Act was passed by the Punjab Assembly on 29th June, 1973; assented to by the Governor of the Punjab on 29th June, 1973; 
and, published in the Punjab Gazette (Extraordinary), dated 29th June, 1973, pages, 999-A to 999-S. 
2Omitted by the Punjab Finance Act, 1992 (VI of 1992); and published in the Punjab Gazette (Extraordinary) dated 29.6.19 92, 
pages 2959-C to 2959-F, s.4 (w.e.f. 1.7.1992). 
3Now „Provincial‟, see the Federal Adaptation of La ws Order, 1975 (P.O. 4 of 1975); and published in the Gazette of Pakistan 
(Extraorinary), dated 1.8.1975, pages 435-467,see Article 2 and Table of General Adaptations. 
4Now „Punjab‟, see the Punjab Laws (Adaptation) O rder, 1974 (Pb A.O. 1 of 1974); and pub lished in the Punjab Gazette 
(Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see Article 2 and Schedule, Part III, at entry No.12  (w.e.f. 
14.8.1973).  
in its application to the Province  of the Punjab, as substituted by section 8 of the 
Punjab Finance Ordinance, 1971 (Punjab Ordinance No. XI of 1971), the Third 
Schedule to this Act shall be substituted. 
7. Amendment of West Pakistan
5
 Urban Immovable Property Tax Act, 1958 
(West Pakistan A ct V of 1958) .– In the West Pakistan
6
 Urban Immovable Property 
Tax Act, 1958 (W.P. Act No. V of 1958), in its application to the Province of the 
Punjab, in section 4– 
(a) in clause (b), in sub -clause (ii), the words “when used exclusively for 
public purposes and not used or intended to be used for purposes of 
profit” shall be omitted; and 
(b) for the existing clause (c), the following shall be substituted:– 
“(c)(i) buildings and lands, the annual value of which does not exceed 
four hundred and thirty-two rupees; or 
(ii) one building occupied by an owner for his residence, the annual 
value of which does not exceed four hundred and eighty -six 
rupees in the rating area of a municipality of the first class, 
subject to the condition that the owner or any member o f his 
family does not own any other property in that Rating Area and 
such other conditions as may be prescribed: 
Provided that if such building or land is in the ownership of a 
person who owns any other building or land in the same Rating 
Area, the annual value of such building or land, shall, for the 
purposes of this clause, be deemed to be the aggregate value of 
all buildings and land owned by him in that area;”. 
8. Amendment of Court -fees Act, 1870 (Act No. VII of 1870) .– In the Court -
fees Act, 1870 (Act No. VII of 1870) in its application to the Province of the Punjab,– 
(a) In section 7– 
(i) in clause iv, the comma at the end shall be replaced by a colon 
and thereafter the following proviso shall be added:– 
“Provided that nothing in this clause shall app ly to suits 
mentioned in clause iv-A,”; 
(ii) after the existing clause iv , the following new clause shall be 
added– 
“iv-A.  For a declaratory decree regarding immovable 
property on the basis of alleged sale etc .– In suits for a 
declaratory decree with or without consequential relief as to right 
in or title to movable property based on alleged sale, gift, 
exchange or mortgage– 
according to the value of the property,”; and 
                                                           
5Now „Punjab‟, see the Punjab Laws (Adaptation) O rder, 1974 (Pb A.O. 1 of 1974); and publishe d in the Punjab Gazette 
(Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP, see Article 2 and Schedule, Part III, at entry No.5 (w.e.f. 14.8.1973). 
6Ibid. 
(iii) for the existing clause v, the following shall be substituted:– 
“v. In suits for the possession of land, houses and gardens– 
according to the value of the subject -matter; and such 
value shall be deemed to be– 
(a) where the subject -matter is land and where net 
profits have arisen from such land during the year 
next before the date of presenting the plaint– 
fifteen times such net profits; 
(b) where the subject -matter is land and where no 
such profits have arisen therefrom– 
market value of such land; 
(c) where the subject-matter is a house or garden– 
according to the market value of the ho use or 
garden;”; 
(b) section 35-A shall be deleted; and 
(c) for Schedules I and II, the Fourth and Fifth Schedules, respectively, 
appended to this Act shall be substituted. 
9. Amendment of West Pakistan Family Courts Act, 1964 (West Pakistan 
Act XXXV of 19 64).– In the West Pakistan Family Courts Act, 1964 (West Pakistan 
Act No. XXXV of 1964), in its application to the Province of the Punjab, in section 19, 
for the words “rupee one”, the words “rupees fifteen” shall be substituted. 
10. Enhancement of fees un der the Cotton Control Ordinance, 1966 and the 
rules thereunder.– Notwithstanding anything to the contrary contained in the West 
Pakistan Cotton Control Ordinance, 1966 and the rules made thereunder, the fees 
payable under the rules mentioned in column 2 o f the Sixth Schedule to this Act, 
shall be paid at the rates specified in column 3 thereof. 
11. Application of existing laws .– Where any tax imposed or any fee levied by 
this Act is by way of an addition to any tax imposed or fee levied by or under any 
enactment and rules in force in the Punjab, the procedure provided in such 
enactment and rules for the assessment, collection and recovery of such tax or fee 
shall, so far as applicable, apply to the assessment, collection and recovery of the 
additional tax or fees, as the case may be. 
12. Bar of suits in civil courts .– No suit shall lie in any civil court to set aside or 
modify any assessment, levy or collection of a tax, or fee made under this Act and 
the rules made thereunder or any penalty imposed under sub-section (2) of section 4 
of this Act. 
13. Power to make rules .– (1) Government may make rules for carrying into 
effect the purposes of this Act and such rules may, among other matters, prescribe 
the procedure for assessment, collection and payment of any  tax or fee levied or the 
imposition of any penalty under this Act, in so far as such procedure is not provided 
in this Act. 
(2) Any rules made or deemed to have been made under the 
corresponding provisions of the Punjab Finance Act, 1972, shall, so far as  may be, 
continue in force and be deemed to have been made under this Act. 
FIRST SCHEDULE 
(See SECTION 3 OF THE PUNJAB FINANCE ACT, 1973) 
Slabs of total land revenue Amount of tax in respect of each slab. 
Upto Rs. 200 Nil. 
More than Rs. 200 but not more than Rs. 500. Equal to the land revenue. 
More than Rs. 500 but not more than Rs. 750. One-and-a-half times the land revenue. 
More than Rs. 750 but not more than Rs. 1,000. Twice the land revenue. 
More than Rs. 1,000 but not more than Rs. 2,000. Two-and-a-half times the land revenue. 
More than Rs. 2,000 but not more than Rs. 3,000. Three times the land revenue. 
More than Rs. 3,000 but not more than Rs. 5,000. Three-and-a-half times the land revenue. 
More than Rs. 5,000 but not more than Rs. 8,000. Four-and-a-half times the land revenue. 
More than Rs. 8,000 but not more than Rs. 10,000. Six times the land revenue. 
More than Rs. 10,000. Seven times the land revenue. 
 
7
[SECOND SCHEDULE 
(See SECTION 5 OF THE PUNJAB FINANCE ACT, 1973) 
Serial 
No. 
Description of fee and relevant rule of the West 
Pakistan Motor Vehicles Rules, 1969. Rate of fee. 
1 2 3 
8
[1. Fee for the test of competence to drive under sub -rule (3) 
of rule 8– 
Rs. 
 (i) Motor Cycle 9
[50.00] 
 (ii) Motor Cycle Rickshaw 30.00 
 (iii) Motor Cab Rickshaw 
10
[50.00] 
 (iv) Motor Car 
11
[160.00] 
 (v) Motor Cab/Taxi 40.00 
 (vi) Delivery Van 40.00 
 (vii) Light Transport Vehicle 
12
[160.00] 
 (viii) Heavy Transport Vehicle 
13
[210.00] 
 (ix) Light Transport Vehicle (P.S.V.) 
14
[150.00] 
 (x) Heavy Transport Vehicle (P.S.V.) 
15
[200.00] 
 (xi) Locomotive 100.00 
 (xii) Tractor 
16
[50.00] 
 
17
[(xii-a) Tractor Commercial 100.00] 
] (xiii) Road Roller 100.00 
 (xiv) Invalid Carriage 20.00 
 (xv) Any other category 40.00 
2. Fee for issue of driving licence under clau se (i) of rule 
26– 
 
                                                           
7Substituted by the Punjab Finance Ordinance, 1978 (XIII of 1978); and published in the Punja b Gazette (Extraordinary), dated 
27.6.1978, pages 733 to 781, s.7.  
8Substituted by the Punjab Finance Act, 1992 (VI of 1992); and published in the Punjab Gazette (Extraordinary) dated 29.6.1992, 
pages 2959-C to 2959-F, s.4 (w.e.f. 1.7.1992). 
9Substituted by the Punjab Finance Act 1998 (VII of 1998); and published in the Punjab Gazette (Extraordinary), dated 30.6.1998, 
pages 1577-1580, s.5. 
10Ibid. 
11Substituted for the figures “150” by the Punjab F inance Act, 2004 (XIX of 2004); and published in the Punjab G azette 
(Extraordinary), dated 30.6.2004, pages 1989-1992, s.6 (w.e.f. 1.7.2004). 
12Substituted ibid. 
13Substituted ibid, for the figures “200”. 
14Substituted by the Punjab Finance Act 1998 (VII of 1998); and published in the Punjab Gazette (Extraordinary), dated 30.6.1998, 
pages 1577-1580, s.5. 
15Ibid. 
16Ibid. 
17Added ibid. 
Serial 
No. 
Description of fee and relevant rule of the West 
Pakistan Motor Vehicles Rules, 1969. Rate of fee. 
 
18
[(i) Motor Cycle 100.00 
 (ii) Motor Cycle Rickshaw 100.00 
 (iii) Motor Cab Rickshaw 100.00 
 (iv) Motor Car 
19
[150.00] 
 (v) Delivery Van 60.00 
 (vi) Light Transport Vehicle 
20
[150.00] 
 (vii) Heavy Transport Vehicle 
21
[200.00] 
 (viii) Locomotive 140.00 
 (ix) Tractor 
22
[50.00] 
 (x) Road Roller 100.00 
 (xi) Invalid Carriage 20.00 
 (xii) Any other category 40.00 
 
23
[(xii-a) Tractor Commercial 100.00] 
3. For renewal of driving licence under clause (ii) of rule 26–  
 (a) If paid within thirty days from the day of the expiry 
of a licence. 
Same as for the 
issue of a licence 
under serial No. 2 
above 
 (b) If paid after thirty days but within ninety days of 
the expiry of a licence. 
a sum equal to the 
fee under item (a) 
above plus 50% 
thereof. 
 (c) If paid after ninety days but within one year of the 
expiry of a licence. 
a sum equal to double 
the fee prescribed under 
item (a) above. 
 (d) If paid after one year of the expiry of a licence. a sum equal to the fee 
under item (c) above 
plus 25% thereof. 
4. Fee for a duplicate licence under sub-rule (6) of rule 13, 
sub-rule (4) of rule 14 and sub-rule (4) of rule 15. 
a sum equal to the fee 
prescribed for the issue 
of a licence under serial 
No.2 above. 
5. 
24
[(i) Fee for learner‟s driving licenc e under sub -rule 
(2) of rule 19. 
Rs.60.00 
                                                           
18Substituted by the Punjab Finance Ordinance, 2000 (III of 2000) ; and published in the Punjab Gazette (Extraordinary), dated 
30.6.2000, pages 587-595, s.6 (w.e.f. 1.7.2000), which will remain in force under the Provisional Constitution (Amendment) Order 
1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of the Constitution of 
the Islamic Republic of Pakistan. 
19Substituted by the Punjab Finance Act 1998 (VII of 1998); and published in the Punjab Gazette (Extraordinary), dated 30.6.1998, 
pages 1577-1580, s.5. 
20Ibid. 
21Ibid. 
22Ibid. 
23Added ibid. 
24Substituted by the Punjab Finance Ordinance, 2000 (III of 2000) ; and published in the Punjab Gazett e (Extraordinary), dated 
30.6.2000, pages 587-595, s.6 (w.e.f. 1.7.2000), which will remain in force under the Provisional Constitution (Amendment) Order 
Serial 
No. 
Description of fee and relevant rule of the West 
Pakistan Motor Vehicles Rules, 1969. Rate of fee. 
 (ii) Fee for renewal of a learner‟s driving licence 
under sub-rule (4) of rule 19. 
Rs. 40.00] 
25
[6. Fee for duplicate certificate on loss or destruction of 
certificate of registration of a vehicle, other than a 
transport vehicle, under sub-rule (2) of Rule 37. 
Rs.
26
[500.00] 
27
[7. Fee for duplicate certificate on loss or destruction of–  
 (a) certificate of registration of a transport vehicle, 
under sub-rule (2) of Rule 38. 
Rs.
28
[1000.00] 
 (b) certificate of fitnes s of a transport vehicle, under 
sub-rule (2) of Rule 38. 
Rs.100.00] 
29
[8. Fee for duplicate certificate of a defaced or torn–  
 (a) certificate of registration of a transport vehicle, 
under sub-rule (2) of Rule 39. 
Rs. 
30
[1000.00] 
 (b) certificate of fitn ess of a transport vehicle, under 
sub-rule (2) of Rule 39. 
Rs.100.00] 
31
[9. Registration fee under rule 42 shall be charged at the 
following rates:- 
 
 
(a) Motorcycles/Scooters, Tractors and 
Truck/Buses/Pickups/ Rickshaws/Taxis 
1% of the value of the 
vehicle. 
 
(b) Combined Harvesters, Rigs, Fork Lifters, Road Rollers, 
construction and earth moving machinery such as 
Wheel Loaders, Cranes, Excavators, Graders, Dozers 
and Pipe Layers, Road Making and Road/Sewerage 
Cleaning Plants. 
Rs.300.00 
 
(c) Other vehicles with engine power–  
                                                                                                                                                                                     
1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of the Constitution of 
the Islamic Republic of Pakistan. 
25Substituted by the Punjab Finance Act 1997 (IX of 1997); and published in the Punjab Gazette (Extraordinary), dated 30.6.1997, 
pages 1011-1014, s.5. 
26Substituted for the figure “100.00” by the  Punjab Finance Act, 2004 (XIX of 2004) ; and published in the Punjab Gazette 
(Extraordinary), dated 30.6.2004, pages 1989-1992, s.6 (w.e.f. 1.7.2004). 
27Substituted by the Punjab Finance Ordinance, 2002 (XXXVII of 2002) ; and published in the Punjab Gazette  (Extraordinary), 
dated 25.6.2002, pages 2023 -2027, s.6 (w.e.f. 1.7.2002) , which will remain in force under the Provisional Constitution 
(Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of 
the Constitution of the Islamic Republic of Pakistan. 
28Substituted for the figure “200.00” by the Punjab F inance Act, 2004 (XIX of 2004) ; and published in the Punjab Gazette 
(Extraordinary), dated 30.6.2004, pages 1989-1992, s.6 (w.e.f. 1.7.2004). 
29Substituted by the Punjab Finance Ordinance, 2002 (XXXVII of 2002) ; and published in the Punjab Gazette (Extraordinary), 
dated 25.6.2002, pages 2023 -2027, s.6 (w.e.f. 1.7.2002) , which will remain in force under the Provisional Constitution 
(Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of 
the Constitution of the Islamic Republic of Pakistan. 
30Substituted for the figure “200.00” by the Punjab F inance Act, 2004 (XIX of 2004) ; and published in the Punjab Gazette 
(Extraordinary), dated 30.6.2004, pages 1989-1992, s.6 (w.e.f. 1.7.2004). 
31Substituted by the Punjab Finance Ordinance, 2002 (XXXVII of 2002) ; and published in the Punjab Gazette (Extraordinary), 
dated 25.6.2002, pages 2 023-2027, s.6 (w.e.f. 1.7.2002) , which will remain in force under the Provisional Constitution 
(Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of 
the Constitution of the Islamic Republic of Pakistan. 
Serial 
No. 
Description of fee and relevant rule of the West 
Pakistan Motor Vehicles Rules, 1969. Rate of fee. 
 
(i) not exceeding 1000cc 1% of the value of the 
vehicle 
 
32
[(ii) exceeding 1000cc but not exceeding 1500cc 
 
(iia) exceeding 1500cc but not exceeding 2000cc 
2% of the value of the 
vehicle 
3% of the value of the 
vehicle] 
 
(iii) exceeding 2000cc 4% of the value of the 
vehicle 
 
Provided that–  
 (i) vehicles meant for the invalid, ambulances 
and vehicles designed to be exclusively used 
to carry the dead shall be charged at the rate 
of Rs.100/-; and 
 
 
(ii) temporary registration of an y vehicle shall be 
charged at the rate of Rs.200/-.] 
 
33
[10. Fee for transfer of ownership of a motor vehicle under 
sub-rule (1) of Rule 47 shall be charged at the following 
rates:- 
 
 (a) a motorcycle, a scooter and an invalid carriage or 
a trailer not having more than two wheels and not 
weighing more than one ton in unladen weight;  
Rs. 
34
[150.00] 
 (b) a heavy transport vehicle; Rs.4,000.00 
 35
[(c) Any other vehicle–  
 (i) with engine capacity up to 1000cc Rs.1,200.00 
 (ii) with engine capacity exceedin g 1 000cc 
but not exceeding 1800cc. 
Rs.2,000.00 
 (iii) with engine capacity exceeding 1800cc. Rs.3,000.00] 
36
[11. Fee for issuance of a copy of record or part thereof 
including miscellaneous certificates/orders relating to 
record maintained under rule 44. 
Rs.20.00 
per copy] 
37
[12. Fee for endorsement of Hire Purchase Agreement of a 
vehicle under sub -rule (6) of rule 46 shall be charged at 
the following rates:- 
 
                                                           
32Substituted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June 
2016, pp. 6083-6092, s.6: it came into force on 1 July 2016. 
33Ibid. 
34Substituted for the figure “100.00” by th e Punjab Finance Act, 2004 (XIX of 200 4) ; and published in the Punjab Gazette 
(Extraordinary), dated 30.6.2004, pages 1989-1992, s.6 (w.e.f. 1.7.2004). 
35Substituted the Punjab Finance Act, 2004 (XIX of 2004); and published in the Punjab Gazette (Extraordinary), dated 30.6.2004, 
pages 1989-1992, s.6 (w.e.f. 1.7.2004). 
36Added by the Punjab Finance Ordinance, 2002 (XXXVII of 2002) ; and published in the Punjab Gazette (Extraordinary), dated 
25.6.2002, pages 2023-2027, s.6 (w.e.f. 1.7.2002), which will remain i n force under the Provisional Constitution (Amendment) 
Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of the 
Constitution of the Islamic Republic of Pakistan. 
37Substituted by the Punjab Fin ance A ct, 2004 (XIX of 2004); and published in the Punjab Gazette (Extraordinary), dated 
30.6.2004, pages 1989-1992, s.6 (w.e.f. 1.7.2004) 
Serial 
No. 
Description of fee and relevant rule of the West 
Pakistan Motor Vehicles Rules, 1969. Rate of fee. 
 
(a) a motorcycle, a scooter and an invalid carriage or a 
trailer not having more than two wheel s and not 
weighing more than one ton in unladen weight; 
Rs.150.00 
 (b) a heavy transport vehicle; Rs.4,000.00 
 (c) any other vehicle–  
 (i) with engine capacity upto 1000cc Rs.1,200.00 
 (ii) with engine capacity exceeding 1000cc but 
not exceeding 1800cc 
Rs.2,000.00 
 (iii) with engine capacity exceeding 1800cc. Rs.3,000.00] 
38
 [13. Fee for assignment of fresh registration mark to a vehicle 
under section 30 of the Provincial Motor Vehicles 
Ordinance, 1965 and under sub-rule (1) of rule 48 shall 
be charged at the following rates– 
 
 (a) a motorcycle, a scooter and an invalid carriage or a 
trailer not having more than two wheels and not 
weighing more than one ton in unladen weight; 
Rs.150.00 
 (b) a heavy transport vehicle; Rs.4,000.00 
 (c) any other vehicle–  
 (i) with engine capacity upto 1000cc Rs.1,200.00 
 (ii) with engine capacity exceeding 1000cc but 
not exceeding 1800cc 
Rs.2,000.00 
 (iii) with engine capacity exceeding 1800cc Rs.3,000.00] 
39
[14. Fee for alteration in a motor vehicle under sub-rule (2) of 
rule 49 shall be charged at the following rates:- 
 
 (i) transport vehicles Rs.3,000.00 
 (ii) other vehicles Rs.1,500.00] 
 
 
 
 
 
 
 
 
 
 
 
 
  
                                                           
38Added ibid. 
39Ibid. 
THIRD SCHEDULE 
(See SECTION 6 OF THE PUNJAB FINANCE ACT, 1973) 
Serial 
No. 
Description of Motor Vehicles Annual rate of 
tax 
1 2 3 
  Rs. 
1. Cycles (including motor scooters) and cycle with attachment for 
propelling the same by mechanical process not exceeding 8 cwts. in 
unladen weight:– 
 
 (a)  Bicycles not exceeding 200 Ibs. in unladen weight. 30 
 (b) Bicycles exceeding 200 Ibs. in unladen weight. 40 
 
 (c)  Bicycles if used for drawing a trailer or side-car, in addition. 10 
 (d) Tricycles 40 
2. Vehicles not exceeding 5 cwts. in unladen weight, adapted and used 
for invalids. 
5 
3. Vehicles used for the transport or haulage of goods or materials 
(including tricycles weighing more than 8 cwts. in unladen weight):– 
 
 (a) Electrically propelled vehicles not exceeding 25 cwts. in 
unladen weight. 
35 
 (b) All vehicles with maximum laden capacity upto 4,480 Ibs. 
(including delivery vans). 
240 
 (c) All vehicles with maximum laden capacity exceeding 4,480 
Ibs. but not exceeding 8,960 Ibs. 
400 
 (d) All vehicles with maximum laden capacity exceeding 8,960 
Ibs. but not exceeding 13,440 Ibs. 
600 
 (e) All vehicles with maximum laden capacity exceeding 13,440 
Ibs. but not exceeding 17,920 Ibs. 
1,200 
 (f) All vehicles with maximum laden capacity exceeding 17,920 
Ibs. 
1,800 
 (g) Extra charges for trailer. 138 
4. Vehicles plying for hire and ordinarily used for the transport of 
passengers (taxis and buses)– 
 
 (a) Tram Cars 15 
 (b) Tricycles propelled by mechanical power (rickshaw cabs 
seating not more than 3 persons). 
250 
 (c) Other vehicles seating not more than 4 persons. 330 
 (d) Other vehicles seating more than 4 but not more than 6 
persons. 
415 
 (e) Other vehicles seating more than 6 persons: 104 per seat 
 Provided that the motor vehicles plying for hire exclusively within the 
limits of a corporation, a municipality or a cantonment and seating 
more than 20 persons shall be subject to the payment of Motor 
 
Vehicles tax at the rate of Rs. 50/- per seat per annum. 
 Note–   The number of persons mentioned in Article 4 does not 
include the driver and, as the case may be, the cleaner, the 
conductor or the attendant of the vehicle. 
 
5. Motor Vehicles other than those liable to tax under the foregoing 
provisions of this Schedule– 
 
 (a)    seating not more than one person. 84 
 (b)   seating not more than 3 persons. 168 
 (c)    seating not more than 4 persons. 240 
 (d)   seating more than 4 persons for every additional person that 
can be seated. 
60 per seat. 
 Note–     Station wagons used for private purposes shall be taxed 
under Article 5. 
  
FOURTH SCHEDULE 
(See SECTION 86 OF THE PUNJAB FINANCE ACT, 1973) 
“SCHEDULE I 
Ad Valorem FEES 
Serial 
No. 
Article Proper fee 
1 2 3 
1. Plaint, written statement pleading a set off or counter claim or 
memorandum of appeal (not otherwise provided for in this Act) 
or of cross -objection presented to any Civil or Revenue Court 
except those mentioned in Section 3. 
Seven-and-a-half per 
centum on the amount 
or value of the subject 
matter in dispute 
subject to a maximum 
of fifteen thousand 
rupees. 
 Note–   The amount payable under this number shall be 
rounded to the nearest fifty paisas. 
 
2. Plaint in a suit for possession under the Specific Relief Act, 
1877, section 9. 
A fee of one -half the 
amount prescribed in 
serial No.1. 
3. Application for review of judgment, if presented on or after the 
ninetieth day from the date of the decree. 
The fee leviable on the 
plaint or memorandum 
of appeal. 
4. Application for review of judgment, if presented before the 
ninetieth day from the date of the decree. 
One-half of the fee 
leviable on the plaint or 
memorandum of 
appeal. 
5. Copy or translation of a judgment or order not being, or having 
the force of, a decree– 
 
 (a) When such judgment or order is passed by any Civil 
Court, other than a High Court, or by the presiding 
officer of any Revenue Court or office, or by any other 
judicial or executive authority. 
One rupee. 
 (b) When such judgment or order is passed by a High 
Court. 
Two rupees. 
6. Copy of a decree or order having force of a decree–  
 (a) When such decree or order is made by any Civil Court 
other than a High Court, or any Revenue Court– 
 
 (i) if the amount or value of the subject -matter of 
the suit wherein such decree or order is made 
does not exceed fifty rupees; 
One rupee. 
  (ii) if such amount or value exceeds fifty rupees. Two rupees. 
 (b) When such decree or order is made by a High Court. Five rupees. 
7. Copy of any document liable to stamp duty under the Stamp 
Act, 1899, when left by any party to a suit or proceeding in 
place of the original withdrawn– 
 
 (a)  When the stamp duty chargeable on the original does 
not exceed fifty paisas; 
The amount or duty 
chargeable on the 
original. 
 (b) In any other case. One rupee. 
8. Copy of any revenue or judicial proceeding or order not 
otherwise provided for by this Act, or copy of any account, 
statement, report or the like, taken out of any Civil  or Criminal 
or Revenue Court or office or from the office of any chief officer 
charged with the executive administration of a Division– 
 
 For every three hundred and sixty words or fraction of three 
hundred and sixty words. 
Fifty paisas. 
9. Probate of a  will or letters of administration with or without will 
annexed– 
 
 When the amount or value of the property in respect of which 
the grant of probate or letters is made exceeds one thousand 
rupees, but does not exceed ten thousand rupees. 
Two per centum on  
such amount or value. 
 When such amount or value exceeds ten thousand rupees but 
does not exceed fifty thousand rupees. 
Three per centum on 
such amount or value. 
 When such amount or value exceeds fifty thousand rupees: Four per centum on 
such amount or value. 
 Provided that when, after the grant of a certificate under the 
Succession Act, 1925, in respect of any property included in an 
estate, a grant of probate or letters of administration is made in 
respect of the same estate, the fee payable in respe ct of the 
latter grant shall be reduced by the amount of the fee paid in 
respect of the former grant. 
 
 Note– The amount payable under this number to be rounded 
to the nearest rupee. 
 
10. Certificate under the Succession Act, 1925–  
 (i) On the amount or va lue of any debt or security specified 
in the certificate under section 8 of the Act. 
Two per centum on 
such amount  or value. 
 (ii) On the amount or value of any debt or security to which 
the certificate is extended under section 10 of the Act. 
Three per centu m on 
such amount or value. 
 Explanation 1.– For the purposes of this number, the amount of 
a debt is its amount, including interest on the day on which the 
inclusion of the debt in the certificate is applied for, so far as 
such amount can be ascertained. 
 
 Explanation 2.– Whether or not any power with respect to a 
security specified in a certificate has been conferred under the 
Act; and where such a power has been so conferred whether 
the power is for the receiving of interest or dividends on, or for 
the negotiation or transfer of the security, or for both purposes, 
the value of the security is its market-value on the day on which 
the inclusion of the security in the certificate is applied for, so 
far as such value can be ascertained. 
 
11. Application to the Board of Revenue/Commissioners of 
Divisions for the exercise of its revisional jurisdiction under 
section 84 of the Punjab Tenancy Act, 1887– 
 
 When the amount or value of the subject-matter in dispute does 
not exceed twenty-five rupees. 
Two rupees. 
 When such amount or value exceeds twenty-five rupees. The fee leviable on a 
memorandum of 
appeal.  
12. Application to a High Court for the exercise of its revisional  
jurisdiction under section 115 of the Code of Civil Procedure, 
1908– 
 Where the applic ation is for revision of an order and the 
amount or value of the subject-matter is less than two thousand 
rupees. 
Seven rupees and fifty 
paisas.  
 Where the application is for the revision of an order and the 
subject-matter is two thousand rupees or more. 
Fifteen rupees. 
  Where the application is for the revision of an appellate decree. The fee leviable on a 
memorandum of 
appeal.”  
 
FIFTH SCHEDULE 
(See SECTION 8 OF THE PUNJAB FINANCE ACT, 1973) 
“SCHEDULE II 
FIXED RATES 
Serial 
No. 
Article Proper Fee 
1 2 3 
1. Application or petition–  
  (a) When presented to any officer of the Customs or Excise 
Department or to any Magistrate by any person having dealings 
with the Government and when the subject matter of such 
application relates exclusively to those dealings; or 
 
   When presented to any Officer of land -revenue by any person 
holding temporarily settled land under direct engagement with 
Government and when the subject -matter of the application or 
petition relates exclusively to such engagement; or 
 
 When presented to any Civil Court other than a principal Civil 
Court of original jurisdiction or to any Court of Small Causes 
constituted under the Provincial Small Causes Courts Act, 
1887, or to a Collector or other officer of revenue in relation to 
any suit or case in which the amount or value of subject -matter 
is less than fifty rupees; or 
 
 When presented to any Civil, Criminal or Revenue Court, or to 
any Board or Executive Officer for the purpose of obtaining a 
copy or translation or any judgment, decr ee or order passed by 
such Court, Board or Officer, or of any other docum ent or 
record in such court or Office; 
One rupee. 
  (b) When containing a complaint or charge of any offence other 
than an offence for which police officers may, under the Code 
of Cr iminal Procedure, 1898, arrest without warrant, and 
present to any Criminal Court; or 
Two rupees. 
  When presented to a Civil, Criminal or Revenue Court, or to a 
Collector or any Revenue officer, having jurisdiction equal or 
subordinate to a Collector or to any Magistrate in his executive 
capacity and not otherwise provided for by this Act; or 
Two rupees. 
  to deposit in Court revenue or rent; or Two rupees. 
  for determination by a Court of the amount of compensation to 
be paid by a landlord to his tenant. 
Two rupees. 
  (c) (i) When presented to a Chief Controlling Revenue or 
Executive Authority, or to a Commissioner of Revenue 
or Circuit or to any Chief officer charged with executive 
administration of a Division and not otherwise provided 
by this Act. 
Two rupees. 
  (ii) When presented to a Court or Authority other than a 
High Court, for transfer of cases. 
Five rupees. 
  (d) When presented to a High Court–  
  (i) Under the Companies Act, 1913, for winding up a Two hundred 
company. rupees. 
  (ii) Under the said Act for taking some other judicial action. Ten rupees. 
  (iii) For transfer of cases. Five rupees. 
  (iv) In all other cases. Five rupees. 
2. Application to any Civil Court that records may be called for from 
another Court– 
 
  When the Court grants the application a nd is of the opinion that the 
transmission of such records involves the use of the post. 
Three rupees in 
addition to any 
fee levied on the 
application 
under clause 
(a), clause (b) or 
clause (c) of 
number 1 of this 
Schedule. 
3. Application for leave to sue as a pauper. Two rupees. 
4. Application for leave to appeal as a pauper. Two rupees. 
5. Plaint or memorandum of appeal in a suit to establish or disprove a 
right of occupancy. 
Two rupees. 
6. Undertaking under section 49 of the Divorce Act, 1869. One rupee. 
7. Mukhtarnama or Wakalatnama when presented for the conduct of any 
one case– 
 
  (a) to any Civil or Criminal Court, other than a High Court, or to any 
revenue Court, or to any Collector or Magistrate, or other 
executive Officer, except such as are mentioned in clauses (b) 
and (c) of this number; 
Two rupees. 
  (b) to Commissioner or Revenue, Circuit or Customs or to any 
officer charged with the executive administration of a Division, 
not being the Chief Revenue or Executive Authority; 
Two rupees. 
  (c) to a High Court, Board of Revenue or other Chief Controlling 
Revenue or Executive Authority. 
Three rupees. 
8. Memorandum of appeal when the appeal is not from a decree or an 
order having the force of a decree and is presented– 
   
  (a) to any Civil Court other than a High Court, or to any Revenue 
Court or Executive Officer other than the High Court or Chief 
Controlling Revenue or Executive Authority; 
Three rupees. 
  (b) to the Central Board of Revenue under section 188 of the Sea 
Customs Act, 1878, or section 35 of the Central Excise and 
Salt Act, 1944; 
Twenty-five 
rupees. 
  (c) to High Court or other Chief Controlling Executive or Revenue 
Authority. 
Ten rupees. 
9. Caveat. Ten rupees. 
10. Petition in a suit under the Native Convert‟s Marriage Dissolution Act, 
1866. 
Ten rupees. 
11. Plaint or memorandum of appeal in each of the following suits–  
  (i) to alter or set aside a summary decision or order of any Civil 
Court, not being a High Court or any Revenue Court; 
Ten rupees. 
  (ii) to alter or cancel any entry in a register of the names of 
proprietors of Revenue-paying estates; 
Ten rupees. 
  (iii) to obtain a declaratory decree when no consequential relief is 
prayed; 
Thirty rupees. 
  (iv) to set aside an award; Ten rupees. 
  (v) to set aside an adoption; Ten rupees. 
  (vi) to set aside an alienation; Fifteen rupees. 
  (vii) every other suit where it is not possible to estimate at a money-
value the subject-matter in dispute, and which is not otherwise 
provided for by this Act. 
Ten rupees. 
12. Application under Chapter III of the Arbitration Act, 1940. Twenty rupees. 
13. Agreement in writing stating a question for the opinion of the Court 
under the Code of Civil Procedure, 1908. 
Twenty rupees. 
14. Every petition under the Divorce Act, 1869, except petitions under 
section 44 of the same Act, and every memorandum of appeal under 
section 55 of the same Act. 
Twenty rupees. 
15. Plaint or memorandum of appeal under the Parsi Marriage and Divorce 
Act, 1936. 
Twenty rupees. 
16. Plaint or memorandum of appeal in a su it by a reversioner under the 
Punjab Customary Law for a declaration in respect of an alienation of 
ancestral land. 
Twenty rupees. 
17. For determination of fair rent or eviction of tenant under sections 4 and 
13 of the West Pakistan
40
 Urban Rent Restrictio n Ordinance, 1959 (VI 
of 1959)– 
 
  (i) Where the property involved is exempted from Property Tax 
under the West Pakistan
41
 Urban Immovable Property Tax Act. 
Five rupees. 
  (ii) Where such property is assessed to Urban Immovable Property 
Tax. 
Fifteen rupees. 
 
 
                                                           
40Now „Punjab‟, see the Punjab Laws (Adaptation) O rder, 1974 (Pb A.O. 1 of 1974); and published in  the Punjab Gazette 
(Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see Article 2 and Schedule, Part III, at entry No.20  (w.e.f. 
14.8.1973). 
41Ibid. 
SIXTH SCHEDULE 
(See SECTION 10 OF THE PUNJAB FINANCE ACT, 1973) 
Serial 
No. 
Description of Fee and relevant rule of the West 
Pakistan Cotton Control Rules, 1966. Fee 
1 2 3 
42
[1. 
(i) Licence for installation of new cotton ginning 
factory. 
Rs.125 per roller or  its equivalent subject to 
a maximum of Rs. 5,000. 
 (ii) Licence for installation of a new cotton 
pressing factory. 
Rs.5,000 per bailing press.] 
2. Licence for working a cotton ginning, cotton pressing 
or cotton seed oil factory (before 31st August) unde r 
rule 12. 
 (i) Rs.20 for single roller or per saw gin 
with ten saws and Rs.30 per double 
roller gin. 
 (ii) Rs.50 per seed oil factory. 
 (iii) Rs.200 per cotton  pressing factory. 
3. Licence for working a cotton ginning, cotton pressing 
or cotton seed oil factory (after 31st August) under rule 
12. 
 (i) Rs.2 per day in addition to fees 
prescribed in 2 (i) per single roller or 
per saw gin with ten saws and Rs.3 per 
day in addition to the fees prescribed 
under 2 (i) per double roller gin; 
 (ii) Rs.2 per day i n addition to the fees 
prescribed under 2 (ii); and 
 (iii) Rs.2 per day in addition to the fees 
prescribed under 2 (iii). 
4. Allotment of identification mark to factory under rule 
12. 
Rs.30 per annum. 
5. Licence for alteration or extension of an existing  cotton 
ginning or pressing factory under rule 12. 
Rs.400. 
6. Duplicate copy of a licence under rule 12. Rs.40. 
7. Licence for installation of new or alteration or 
extension of an existing cotton seed oil factory under 
rule 12. 
Rs.200. 
8. Licence for br inging into a tract or area, cotton or 
cotton-seed other than that prescribed for that tract or 
area under rule 12. 
40 paisa s per maund of unginned cotton, 
Rs.1 per maund of ginned cotton, 10 paisa s 
per maund of cotton-seed. 
43[*  * * * ** ** ** ** ** ** ** * * ** * * ** ** ** ** ** * * * * * * * * *  * * * * * *  ] 
 
                                                           
42Substituted by the Punjab Finance Act, 1974 (X of 1974); ; and published in the Punjab Gazette (Extraordinary), dated 28.6.1974, 
pages 890-A to 890-C, s.3 (w.e.f. 1.7.1974) 
43"Serial. No.9” was omitted by the Punjab Finance Act  2026(L of 2026), and published in the Punjab G azette (Extraordinary), 
dated 01.7.2026, pages 21-24, s.4.