RULES, 1959





Short title and commencement






Form of the declaration and the manner in which declarations are to sent



Form of the special notice and the manner in which it is to be sent



Forms obtainable from Licensing Officers



Exemptions from payment of tax



Exemption when permissible



Conditions of exemption from payment of tax



Proportionate exemption from quarterly tax



Proof in claims to exemption



Refund of tax paid



Entries regarding exemptions, deductions and refunds to be in the licence



Issue of the fresh licence on purchase of transfer of vehicle






Laden Weight of the vehicle to be stated in the declaration



Assessment in cases Where tax payable depends on seating capacity



Production of vehicle for inspection to determine tax payable



Licensing Officer to inform the applicant as to tax pay able



Vehicle to stop for checking



Opportunity to show cause to be given before imposition of penalty






Mode of payment of tax and issue of tax tokens



Token to be displayed on the vehicle



Duplicate token











RULES, 1959

16th  February, 1959


In exercise of the powers conferred any sub-section (1) of Section 15 of the Motor Vehicles Taxation Act, 1958, the Government of West Pakistan is pleased to make the following rules: a draft of which was published in the West Pakistan Gazetted, dated 18th February, 1959, under Notification No.Tax-1-1/1-58, 


1.  Short title and commencement: (a) These rules may be called the [Baluchistan] [N.W.F.P.] [Punjab] [Sind] Motor Vehicles Taxation Rules, 1959.

(b) They shall come into force at once.

2.  Definitions: In these rules, the context otherwise -requires, the following expressions shall have the meanings hereby respectively assigned to them, that is to say:-

(a)  “Act” means the Baluchistan N.W.F.P. Punjab Sind Motor Vehicles Taxation Act, 1958.

(b)  “Form” means the specified form appended to these rules.

3.  Form of the declaration and the manner in which declarations are to sent: (1) The declaration to be made under subsection (1) of Section 4 and the additional declaration to be made under Section 5 of the Act shall be in Form 1.

(2) The aforesaid declaration may be presented by the persons keeping the vehicles in person or by his agent, or may be sent by post to the Licensing Officer.

4.  Form of the special notice and the manner in which it is to be sent: (1) The special notice to be served by a Licensing Officer under Section 6 of the Act shall be in Form II.

(2) The special notice may be sent to the persons required to fill up, sign and deliver the declaration, by post or may be served upon him in person, or (if service cannot be made upon him in person) upon any adult male member or servant of his family.

(3) If the special notice cannot be served in the manner described under the last preceding sub-rule, it may be served by affixing it to some conspicuous part of the place of residence or business of such person, or in such other manner as the Licensing Officer may think fit.

5.  Forms obtainable from Licensing Officers: The forms may be obtained from the Licensing Officer.

6.  Exemptions from payment of tax: (1) The persons who keep for use motor vehicles of the following classes shall be totally exempted from liability to pay the tax in respect of such vehicles:-

(i) Motor vehicles owned and kept for non-commercial use by Departments of the Federal Government of Provincial
Government or by a local authority situated within the Province:



Punjab Amendment:

(i)                  Motor vehicles owned and kept for non-commercial use by the Defence Services of Pakistan.


(ii)                Motor vehicles owned by the management of a school and kept for the sole use of conveying public to and from the school:


(iii)               Motor vehicles classed as ambulances owned by approved hospitals or associations and kept for the sole use of conveying patients to and from the hospitals otherwise than for hire of reward:


(iv) Motor vehicles (other than such transport vehicles registered outside the Province as normally operate on route which lies partly outside the Province and partly inside it unless specially exempted by government) temporarily brought into the Province and kept for use therein for a period not exceeding thirty days:


(iv)              Subject to the provisions of sub-rule (2), motor vehicles imported under a Triptych or Carnet passage and temporarily brought into the Province:


(v)                Motor vehicles exempted under any law for the time being in force:


(vi)              Motor vehicles kept exclusively for use as hearses:


(vii)             Subject to the provisions of sub-rule (2), motor vehicles other than transport vehicles brought permanently into the Province if taxed for the same quarter in any area in Pakistan:


(ix) Motor vehicles in the use of foreign Consular Officers and Trade Commissioners in Pakistan on basis of reciprocity.


(2)  The exemption under clause (v) of sub-rule (1) shall be available only for the first thirty days of the stay of the vehicle in the Province and in the case of a vehicle covered by clause (viii) of sub-rule (1), it shall be for the quarter during which any such vehicle is imported.


(3)  A person (other than a Department of the Federal Government or Provincial Government) who is wholly exempted from liability to pay the tax under clauses (i) to (vii) of sub-rule (1) of this rule must nevertheless fill in and deliver the Form 1 and obtain a licence and a token unless he is exempted under clause (iv) thereof.

7.  Exemption when permissible: No person shall be entitled to exemption under clause (iv) of sub-rule(l) of the last preceding rule unless he has paid tax for the period for which exemption is claimed to the Government of the area from which the vehicle is brought into the Province:


Provided that exemption may be granted if the vehicle in respect of which exemption is claimed belongs to a person who ordinarily resides in an area where no taxes are levied on motor vehicles and is normally kept for use in such area.

Print Friendly, PDF & Email

Related Case Law