The West Pakistan Urban Immovable Property Tax Act, 1958.
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Main Category: | Acts | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Specific Category Name: | Property | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Year | 1958 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Promulgation Date: | 10-04-1958 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Details: | THE
WEST PAKISTAN URBAN IMMOVABLE PROPERTY TAX ACT. 1958 (West
Pakistan Act V of 1958) CONTENTS.
SECTIONS. 1.
Short title and extent. 2.
Definitions. 3.
Levy of Tax. [1]3-A Shares of cantonment Boards in the Tax. 4.
Exemptions. 5.
Ascertainment of annual value. 6.
Assessing authority. 7.
Making and operation of valuation
lists. 8.
Draft valuation list. 9.
Amendment of current valuation
list. 10.
Appeal and revision. 11.
Tax to be levied notwithstanding
appeal. 12.
Tax when payable. 13.
Collection o f tax. 14.
Recovery of tax from tenants. 15.
Penalty for default in payment. 16.
Recovery of unpaid dues. 17.
Remuneration of local authority. 18.
Powers of assessing authority to
require returns for valuation list. 19.
Powers of assessing authority to
require returns at any time. 20.
Valuation list not to be rendered
in valid by certain failures or omissions. 21.
Assessing authorities, officers and
servants to be deemed public servants. 22.
Exclusion of jurisdiction of civil
Courts. 23.
Power to make rules. 24.
Repeal and saving. [2]Schedule-I [3]Schedule-II THE WEST PAKISTAN URBAN
IMMOVABLE West Pakistan Act V of 1958[4]. [10th April, 1958].
Immovable Property in the Province
of West Pakistan.
It
is hereby enacted as follows:—
(2)
[5][It
extends to the whole of [6][the
Province of the Khyber Pakhtunkhwa] except the Tribal Areas].
(a) "assessing
authority" means the assessing authority constituted under this Act; (b) "Collector"
means an officer appointed by Government by name, or by virtue of his office,
to discharge the functions and to perform the duties of a Collector under this
Act in any specified area; (c) "Commissioner"
means an officer appointed by Government by name, or by virtue of his office,
to discharge the functions and to perform the duties of a Commissioner under
this Act in any specified area; (d) "Government"
means Government of [7][Khyber
Pakhtunkhwa] [8][(dd) "member of the family of the owner."
means his— (i) wife or husband, as the case may be; [9][and]
[10][(ii)
dependent sons and daughters;]
[11](iii)
[12][ . . . . . .];" [13][(e)
'"owner" includes a mortgagee with possession, a lessee in
perpetuity, a trustee having possession of a trust property and a person to
whom an evacuee property has been transferred provisionally or permanently
under the Displaced Persons (Compensation and Rehabilitation) Act 1958 (Act,
No. XXVIII of 1958]: (f) "prescribed"
means prescribed by rules made under this Act; (g) "rating
area" means urban area where tax is levied under the provisions of this
Act . [[14](ga) "Schedule" means the Schedule to
this Act;";] (h) "tax"
means the tax leviable, under the provisions of section 3; and (i) "urban
area" means an area within the boundaries of a Municipal Corporation,
Municipal Committee, Cantonment Board, Small Town Committee, or other authority
(not being a District Board) legally entitled to, or entrusted by Government
with the control or management of a municipal or a local fund.
Provided
that one urban area may be divided into two or more rating areas or several
urban areas may be grouped as one rating area. [15][(2) Subject to the provisions of section 4, there
shall be levied, charged and paid a tax, on the basis of annual rental value of
buildings and lands in the rating areas (heretoforce notified or as may
hereafter be notified under this Act).- (a) at
the rate specified in Schedule I in respect of residential buildings; and (b) at
the rate specified in Schedule II in respect of commercial buildings[16][:] [17][“Explanation-I.-Residential
buildings are the buildings which are used for the purpose of dwelling whereas commercial
buildings are the buildings alongwith any appurtenances and installations that
may be attached therewith, which are used as office establishment or for
carrying on any commerce or trade. Explanation-II.-In
case when compartmentalization and partition is carried out in the buildings in
such a way to collectively use the building for residential as well as
commercial purposes or to house more than one dwellings, the tax in respect of
such compartments and partitions shall be levied in a manner as if they are
separate buildings.";] [18][(2a)
A rebate at the rate of 10% of the tax assessed under sub-section (2) shall be
admissible to those assesses who pay the tax in advance for the whole year by
the 31st day of August of the year to which it relates]."; [19][(3)
The tax shall be due from the owner of buildings and lands].
(a)
buildings
and lands, other than those leased in perpetuity, vesting in the Federal Government; (b)
buildings
and lands, other than those leased in perpetuity, vesting in Government and not administered by
a local authority, or owned or administered by a
local authority when used exclusively for public purposes and
not used or intended to be used for purposes of profit; [23][(c)
residential buildings, the area whereof does
not exceed five marlas and the building is occupied by the owner himself: [24][Provided further that the owner of such
residential buildings shall not be liable to pay arrears of the tax, if any,
for a period falling before the 1st day of July, 2004:] [26][(cc)
residential buildings owned and occupied by
widows; provided that if a widow owns more than one residential building in the
same rating area, she shall be exempted from payment of the tax in respect of
only one building which is self occupied by her.".] (d)
public
parks, playgrounds and libraries; (e)
buildings
and lands or portions thereof used exclusively for public worship or public charity including
mosques, churches, dharamsalas, gurdwaras, orphanages,
alms houses, drinking water fountains, infirmaries
for the treatment and care of animals and public
burial or burning grounds or other
places for the disposal of the dead: Provided that the following buildings and
lands or portions thereof shall
not be deemed to be used exclusively for public worship or for public charity
within the meaning of this section, namely:— (i) buildings in or land on which any trade or
business is carried on unless the rent derived from such
buildings or land is applied exclusively to religious purposes or such public charitable institutions as may be prescribed; (ii) buildings
or land in respect of which rent is derived, and
such rent is not applied exclusively to religious purposes or to public charitable institutions; and (f) buildings and lands belonging to [27][…. ]minor
orphans who are not assessed to income tax."; [[28](2) Notwithstanding
anything to the contrary contained in section 3, there shall not be levied and
charged any tax under this Act, in relation to buildings and lands occupied by
industrial units in any area declared by Government as “Industrial Estates”,
for a period of five years with effect from 1st day of July, 2013.".]
(a) any
allowance not exceeding twenty per centum of the gross annual rent as the
assessing authority in each particular case may consider reasonable rent for
the furniture let with any such building; (b) an
allowance of ten per centum for the cost of repairs and for all other expenses
necessary to maintain such building in a state to command such gross annual
rent. Such deduction shall be calculated on the balance of the gross annual
rent after the deduction, if any, under clause (a); and (c) any
land revenue actually paid in respect of such building or land: Provided
that in calculating the annual value of any building or land under this section
the value of any machinery in such building or on such land shall be excluded.
Provided that Government may by order— (a) reduce
by a period not exceeding one year or extend by a period not exceeding three
years the interval which would otherwise elapse between the coming into force
of any two successive valuation lists for any rating area, or, where a
valuation list has been lost or destroyed by operation of circumstances beyond
control, cancel the list, direct the preparation of a new list and order
recovery of pending tax to be made on the basis either of the last preceding
valuation list or of the new list prepared under this proviso; and (b) divide
any rating area into parts for the purposes of a new valuation list and
determine the years in which the next following valuation list for each of such
parts respectively shall be made and come into force.
[34][(3) After every three years the tax shall be
increased at the rate of fifteen percent of the tax last assessed and a new
valuation list shall accordingly be prepared.]
(2)
Any person aggrieved by any entry in the draft valuation list, or by the
insertion therein or omission therefrom of any matter, or otherwise with
respect to the list, may, in accordance with the rules made under this Act,
lodge an objection with the assessing authority at any time before the
expiration of thirty days from the date on which the draft valuation list is
published. [35][..]
(a) correct
any clerical or arithmetical error in the list; (b) correct
any erroneous insertion or omission or any misdescription; (c) make
such additions to or corrections in the list as appear to the authority to be
necessary by reason of— (i)
a new building being erected after
the completion of the valuation list; (ii) a building
included in the valuation list being destroyed or substantially damaged or
altered since its value was last previously determined; (iii) any
change in the ownership or use of any building or land:
[38][(IA)
Any person aggrieved by any entry in the valuation list prepared under section
7, or by the insertion therein or omission therefrom of any matter, or
otherwise with respect to the list, may, within sixty days of the date on which
the list is to come into force, prefer an appeal in respect of such entry or
matter, to the Collector or to such other officer as the Government may, by
notification, appoint in this behalf.]
(i) the
tax shall be paid yearly; (ii) the
tax for any specified period shall be paid separately].
(2)
No such penalty shall be imposed unless the prescribed authority is satisfied
that the person liable to pay the tax has wilfully failed to pay the same.
(i) by
distress or sale of the movable property belonging to such person; or (ii) by
attachment and sale of the immovable property belonging to him.
The
warrant may be addressed to an officer of the Excise and Taxation Department
for execution, and in executing it he may obtain such assistance from other
servants of the Department as he may consider necessary.
(2)
Every person on whom a notice to make a return is served in pursuance of the
provisions of this section shall, within thirty days of the date of the service
of the notice, make a return in such form as is required by the notice, and
deliver it in the manner so required to the assessing authority.
Provided that the assessing authority may, in its discretion, extend the period
for the delivery of any such return.
(a) the
appointment, powers and duties of assessing authorities and other provisions
with respect to such authorities; (b) the
placing of identification marks on, and entry into or upon, any building or
land; (c) the
preparation and publication of valuation lists, including publication and
inspection of draft valuation lists, notices of objections and hearing of
objections, and other matters incidental thereto; (d) the
practice and procedure to be followed on and in connection with appeals,
including— (i)
notices of appeals; (ii)
prescription of scales of
costs; (iii) prescription
of fees to be charged in connection with appeals; (e) the
prescription of the form of any notice, valuation list, statement, return, or
other document whatsoever which is required or authorised to be used under or
for the purposes of this Act; (f) the
mode of service of any notice, order or document required or authorised to be
served; (g) the
inspection and taking copies of and extracts from any draft valuation list,
valuation list, notice of objections, proposal for amendment to the valuation
list, notice of appeal, valuation made by valuer, and fees for such inspection
or copies; (h) the
appointment of valuers to advise or assist in connection with the valuation of
buildings or lands and their powers and duties; (i) the
time at and the manner in which the amount of tax shall be paid to the
Government; (j) the
portion of the tax to be refunded or remitted and the manner in which and the
conditions subject to which such refund or remission may be granted: (k) the
prescription of fees to be charged in connection with any application made under
this Act, or the rules made thereunder; (l) any
matter which is required by this Act, to be prescribed.
(2)
Notwithstanding the repeal of the Acts mentioned in sub section (1), everything
done, action taken, obligation, liability, penalty or punishment incurred,
inquiry or proceeding commenced, officer appointed or person authorised,
jurisdiction or power conferred, rule made and order or notification issued
under any of the provisions of the said Acts, shall, if not inconsistent with
the provisions of this Act, be continued, and so far as may be, be deemed to
have been respectively done, taken, incurred, commenced, appointed, authorised,
conferred, made or issued under this Act.
[45][Appendix-I See
Section 2 “Schedule-I (See
Section 3(2)) PART
‘A’
PART ‘B’ Building
acquired for the use by Government, Semi-Government, Non Government
Organizations, Development Financial Institutions, private commercial
organizations, guest houses, hostels or by Banks shall be assessed and taxed
twenty percent of the actual annual rent. In case building other than those
exempted under section 4 of the Act, which are owned and occupied by such
organizations, tax shall be levied on the assessed annual rental value of such
buildings on the rate prescribed hereinbefore. PART ‘C’ Tax
on properties let out on rent, lease or other arrangement and not in use of
their registered owners will be double of the above, except for the category-1
(upto 5 marlas). Explanation:
Categorization of area in Provincial Headquarter into Category “A”, “B” or “C”
shall be by way of notification by the Local Government & Rural Development
Department, to be notified from time to time. In Divisional and District
Headquarters, Townships are approved Townships and include those areas, which
are declared so by Local Government & Rural Development Department from
time to time.”.
[46][SCHEDULE-II [see section 3(2)] 1.
Building and Lands within the
limits of urban areas shall be divided into category A1, A, B,C and D by the
Government through Notification in the Official Gazette depending on location, value,
type of business therein, rental value, civic amenities, age of building and
other variables related to immovable properties. 2.
Building acquired for the use by
Government, Semi-Government, Non-Governmental Organizations, Development
Financial Institutions, private commercial organizations (local/ international
shop/ chain, outlets, local and international brands, wedding halls, hotels,
restaurants and all shops falling within A1, A and B category of immovable
properties), guest houses, hostels, or for any other commercial use or by Banks
shall be assessed and taxed 18 percent of the actual annual rent. In case
buildings other than those exempted under section 4 of this Act, which are
owned and occupied by such organizations, tax shall be levied on the assessed
annual rental value of such buildings on the rate prescribed hereinbefore. 3.
Both lesser and lessee shall
enter into written Agreement in Quadruplicate clearly indicating annual rent to
be derived, and share copies thereof with Assessing Authority on annual basis. 4.
All payments of rent shall be
preferably made through bank transfers or pay order and no cash payment may be
accepted. 5.
Buildings used as shops by the
registered owner himself only, divided into three localities namely A1, A, and
B, depending on the area shall continue to be assessed and taxed in accordance
with the method and rate prescribed in clause 6 and 7 below. All shops
categorized as C and D will also continue to be assessed with the same method. 6.
The “A1 and A” localities shall,
for the time being, be defined in Provincial Capital. Locality “A” may be
introduced in divisional headquarters. 7.
The locality factors as worked
out for computing the tax are- (a) For
A1 locality. 39 (located within 100
yards of either sides of the Main road of Peshawar). (b) For
A locality. 30 (c) For
B locality. 14 (d) For
C locality. 10 (e) For
D locality. 8 8.
The above factors are for the
Provincial Headquarter that is for Peshawar. There shall be a rebate of 10% on
the total tax calculated on the basis of the above factor value in respect of
former Divisional Headquarters of buildings and 20% rebate on the total tax so
calculated in respect of all other rating areas. There shall also be a rebate
of 10% on first floor of the building and 20% rebate on floors other than
ground and first floor. 9.
The tax shall be calculated as
under: a.
area in square yards; b.
covered area in square feet;
provided that open sheds in the commercial units shall be counted as one half
of its total measurements, while calculating the covered area; and c.
(a) + (b) multiplied by the locality factor. 10.
For educational institutions: a.
the tax shall be calculated on
the basis of covered area only; b.
the area of the plot as required
per item 9(a) above shall not be taken for computing the tax. This is to
encourage the institutions in providing sports and other recreational
facilities to their students; and c.
the tax calculated on the basis
of (a) above shall get a special twenty percent rebate, being provided to all
the educational institutions. Provided that no rebate shall be given to
building obtained on rent. 11.
Petrol Pumps and CNG Stations
with convenience store shall be charged at flat rate of Rs.22, 500/- and those
without store as Rs.11, 250/- per annum. 12.
Service Station of vehicles,
irrespective of operating in addition to other services such as filling station
or otherwise shall be charged at flat rate of Rs.20, 000 per annum. 13.
Industrial buildings within the
limits of rating areas shall be assessed for the purpose of this tax at a flat
rate of Rs.2.50 per square foot of the building only. The provision of 10(b)
shall also apply. 14.
Buildings and Lands used for
erection of Mobile Phone Towers shall be assessed and taxed at the rates: (i)
Provincial Headquarter
………………….Rs.40,000 per annum; (ii)
Divisional Headquarter and
……………...Rs.30,000 per annum and respective
sub-urban areas; and (iii)
District Headquarter and
…………………Rs.20,000 per annum; respective sub-urban areas.]
[1]
Section 3-A ins: by Khyber
Pakhtunkhwa Act No. VI of 1972 [2] Subs vide Khyber Pakhtunkhwa Act No. XXVI of 2017 [3] Subs vide Khyber Pakhtunkhwa Act No. XXVII of 2019 [4]
For Statement of Objects and
Reasons, see Gazette of West Pakistan 1958, Extraordinary pp. 319 and 320. [5]
Subs, by W.P. Ord. 1 of 1963. [6]
Substituted
vide Khyber Pakhtunkhwa Act. No. IV of 2011. [7]
Substituted
vide Khyber Pakhtunkhwa Act. No. IV of 2011. [8]
Ins. by W.P. Ord. XXVIII of 1963. [9]
in clause (dd), sub-clause (i), the
word "and" inserted by Khyber Pakhtunkhwa Ord. XIV of 1980. [10]
In sub-section (ii), at the
beginning the words dependant and the end the word, and ins. and omitted
respectively by Ord. XIV of 1980. [11]
Subs clause (iii) deleted ibid. [12]
Subs clause (iii) deleted ibid. [13]
Subs by W.P. Ord No. XXVIII of 1963
. [14]
Inserted vide the Khyber
Pakhtunkhwa Act III of 1997. [15]
Subs. vide the Khyber Pakhtunkhwa
Ord. No. XV of 2001. [16]
Subs. vide the Khyber Pakhtunkhwa
Act. No. I of 2008, appearing thereafter, deleted. [17]
Added vide the Khyber Pakhtunkhwa Act No. XIII of
2011. [18]
Ins Vide the Khyber Pakhtunkhwa Act
No. V of 1999. [19]
Ins, by W.P. Ord. X of 1959 s. 3. [20]
Section 3-A ins: by Khyber
Pakhtunkhwa Act No. VI of 1972 [21]
Subs. Vide the Khyber Pakhtunkhwa Act No. III of
1997. [22]
Section 4 re-numbered as (1) vide the Khyber
Pakhtunkhwa Act No. VIII of 2005. [23]
Subs. vide the Khyber Pakhtunkhwa Act No. V of
2005. [24]
Inserted vide Khyber Pakhtunkhwa Act No. XV of 2009. [25]
Subs. vide Khyber Pakhtunkhwa Act No. XV of 2009. [26]
Inserted vide the Khyber Pakhtunkhwa Act No. j890
I of 2008. [27]
Deleted vide the Khyber Pakhtunkhwa Act No. XV of
2001. [28]
Subs. vide Khyber Pakhtunkhwa Act No. XXI of 2013. [29]
Subs. by W. P. Ord. VII of 1961 for
April . [30]
Subs. by ibid, for October. [31]
Subs vide the Khyber Pakhtunkhwa Act No. III of
1997. [32]
Subs, by W.P. Ord No. VII of 1961. [33]
Subs. ibid. [34]
Added by the Khyber Pakhtunkhwa Act No III of
1997. [35]
Subs, by W. P. Ord. No. XXVIII of
1963. [36]
Added by W.P. Ord. XXVIII of 1963
s.5. [37]
Ins. by W.P. Ord. XXVIII of 1963. [38]
Added by W.P. Ord. XXV of 1962. [39]
Subs-by W.P. Ord. XXVIII of 1963. [40]
Subs-by W.P. Ord. XXVIII of 1963. [41]
For
the rules see Gazette of West Pakistan 1959, Extraordinary pp. 13 to 32. [42]
Omitted by Khyber Pakhtunkhwa A.L. Order 1975. [43]
Ins. by W.P. Ord. 1 of 1963, S.3. [44]
Substituted
vide Khyber Pakhtunkhwa Act. No. IV of 2011. [45]
Subs. vide the Khyber Pakhtunkhwa Act No. XXVI of
2017. [46]
Substituted vide the Khyber Pakhtunkhwa Act No. XXVII of 2019 |