PUNJAB HISTORICAL MOSQUES AND SHRINES FUND CESS ORDINANCE, 1960

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THE PUNJAB HISTORICAL MOSQUES AND SHRINES 
FUND CESS ORDINANCE, 1960 
(V of 1960) 
CONTENTS 
1. Short title and extent. 
2. Definitions. 
3. Cess. 
4. Method of collection and recovery of the cess. 
5. Historical Mosques Fund. 
6. Rules. 
TEXT 
1
THE 
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[PUNJAB] HISTORICAL MOSQUES 
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[AND SHRINES] FUND CESS 
ORDINANCE, 1960 
(V of 1960) 
[24 February 1960] 
An 
Ordinance 
to provide for the raising of funds for the repair, maintenance and endowment of 
mosques 
4
[and shrines] of historical importance in 
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[the Punjab]. 
Preamble.– WHEREAS it is expedient to provide for the raising of fund s for the 
repair, maintenance and endowment of mosques  
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[and shrines]  of historical 
importance in 
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[the Punjab] in the manner hereinafter appearing; 
 NOW, THEREFORE,  in pursuance of the Presidential Proclamation of the 
seventh day of October, 1958, and in exercise of all powers enabling him in that 
behalf, th e Governor of West Pakistan is pleased to make and promulgate the 
following Ordinance. 
1. Short title and extent .– (1) This Ordinance may be called  the 
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[Punjab] 
Historical Mosques 
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[and Shrines] Fund Cess Ordinance, 1960. 
 
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[(2) It extends to the whole of  the Province of 
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[the Punjab] , except the 
Tribal Areas]. 
                                                           
1This Ordinance was promulgated by the Governor of West Pakistan on February 23, 1960, published in the Gazette of West 
Pakistan (Extraordinary), dated Feb ruary 24, 1960, p p. 1287-1289, saved and given permanent effect by Article 225 of the 
Constitution of the Islamic Republic of Pakistan (1962).  
2Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), 
published in the Punjab Gazett e (Extraordinary), dated November 20, 1974, pp.  1425-A-1425-PP, Article 2(1) read with 
Schedule, Part III, Serial No. 33. 
3Inserted by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1966 (IV of 1966), published in the 
Gazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-B-233-C, s. 2.  
4Ibid.  
5Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), 
published in the Punjab Gazette (Extraordinary), date d November 20, 1974, pp.  1425-A-1425-PP, Article 2(1) read with 
Schedule, Part III, Serial No. 33. 
6Inserted by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1966 (IV of 1966), published in the 
Gazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-B-233-C, s. 2.  
7Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), 
published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp.  1425-A-1425-PP, Article 2(1) read with 
Schedule, Part III, Serial No. 33. 
8Ibid. 
9Inserted by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1966 (IV of 1966), published in the 
Gazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-B-233-C, s. 3.  
10Substituted by the West Pakistan Laws (Extension to Karachi) Ordinance, 1964 (VII of 1964), published in the Gazette of 
West Pakistan (Extraordinary), dated May 25, 1964, pp. 1679-1688, s. 2, read with Schedule, Serial No. 34. 
11Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), 
published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp.  1425-A-1425-PP, Article 2(1) read with 
Schedule, Part III, Serial No. 33. 
2. Definitions.– In this Ordinance, unless the context otherwise requires, the 
following expressions shall have the meanings hereby respectively assigned to 
them, that is to say:– 
(a) “cess” means the cess imposed by this Ordinance; 
(b) “Government” means the 
1
[Provincial Government of the Punjab]; 
(c) “historical mosque” means a mosque which, on account of its ancient 
and historical features, is notified as such by Government; 
2
[(cc) “historical shrine” means a shrine which on account of its ancient and 
historical features, is notified as such by Government;] 
(d) “land revenue” means the land revenue assessed under the provisions 
of any law, regulating the assessment of land revenue, for the time 
being in force; 
(e) “prescribed” means prescribed by rules made under this Ordinance; 
(f) “urban immovable property tax” means the tax levied under the 
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[Punjab] Urban Immovable Property Tax Act, 1958
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. 
3. Cess.– (1) A cess shall, subject to the provisions of  this section, be levied 
upon land revenue, or urban immovable property tax, or both, payable by a Muslim. 
 (2) The cess shall be payable by the person liable to pay the land revenue 
or the urban immovable property tax, as the case may be. 
 (3) The cess shall be levied at the rate of three pies on each rupee or part 
of a rupee of the land revenue or urban immovable property tax. 
 (4) The cess shall be leviable for 
5
[
6
[eleven]] years, commencing on and 
from– 
(i) Rabi, 1960, in the case of land revenue, and 
(ii) the 1st October, 1959, in the case of urban immovable property tax. 
4. Method of collection and recovery of the cess.– The cess shall be 
collected and recovered in the manner prescribed from time to time for the collection 
and recovery of the land reve nue or the urban immovable property tax, as the case 
may be. 
                                                           
1Substituted for the words “Government of West Pakistan” by the Order ibid. 
2Inserted by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1966 (IV of 1966), published in the 
Gazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-B-233-C, s. 4. 
3Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), 
published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp.  1425-A-1425-PP, Article 2(1) read with 
Schedule, Part III, Serial No. 33. 
4V of 1958. 
5Substituted for the word “five” by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1964 (XVI of 
1964), published in the Gazette of West Pakistan (Extraordinary), dated September 30, 1964, pp. 2999-3000, s. 2. 
6Substituted for the word “ten” by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 196 9 (XLVIII of 
1969) (w.e.f. 30.9.1969), published in the Gazette of West Pakistan (Extraordinary), da ted December 6, 1969, pp. 2195-2196, 
s. 2. 
5. Historical Mosques Fund .– (1) There shall be a fund to be known as the 
Historical Mosques 
1
[and Shrines] Fund (hereinafter called the “Fund”). 
 (2) The Fund shall consist of– 
(i) the proceeds of the cess, after deduction of such expenses of 
collection and recovery, as may be directed by Government to be 
deducted; 
(ii) grants, if any, made by Government; and 
(iii) any donations made to the Fund. 
 (3) The Fund shall be under the control of, and o perated upon by such 
authority and shall be kept in such custody as may be prescribed. 
 (4) The Fund shall be applied to meet– 
(i) payment of salaries and other remuneration of officers and servants 
employed under this Ordinance; 
(ii) the expenditure on re pair, maintenance and endowment of historical 
mosques 
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[and shrines]; and  
(iii) any other expenditure for the purposes of this Ordinance. 
6. Rules.– (1) Government may make rules
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 for carrying into effect all or any 
provisions of this Ordinance. 
 (2) In p articular, and without prejudice to the generality of the foregoing 
power, such rules may prescribe– 
(a) the manner in which the schemes for the repair, maintenance and 
endowment of historical mosques 
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[and shrines] may be prepared; 
(b) the agency or agencies through which the works shall be executed; 
(c) the manner in which the Fund shall be utilised; 
(d) the authority by which and the manner in which the accounts shall be 
kept and audited; 
(e) the authority by which and the manner in which the Fund shall be 
operated upon and the custody in which it shall be kept. 
 
 
 
 
                                                           
1Inserted by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1966 (IV of 1966), published in the 
Gazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-B-233-C, s. 3.  
2Ibid., s. 2.  
3See “the West Pakistan Historical Mosques Fund Cess Rules, 1962 ”, published in the Gazette of West Pakistan 
(Extraordinary), 1962, p. 3829. 
4Inserted by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1966 (IV of 1966), p ublished in the 
Gazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-B-233-C, s. 2.