The Professions Tax
Limitation Act, 1941
No. XX of 1941
[26th November, 1941]
An Act to limit to a maximum of 2[one
hundred thousand] rupees per annum the amount payable in respect of any
person by way of tax on professions, trades, callings or employments.
Statement of Objects and Reasons, see Gazette of India, 1941, Pt. V, p.
123, and for Report of Select Committee, see ibid., p. 167.
The Act has been applied to
Balochistan, see Notification No. 52‑F, dated the 5th April, 1942,
Gazette of India, 1942, Pt. I, p. 682.
It has been extended to the
Leased Areas of Balochistan by the Leased Areas (Laws) Order, 1950 (G. G. O. 3
by Act 4 of 1999, s. 2.
1[WHEREAS Article 163 of the
Constitution of the Islamic Republic of Pakistan provides that a Provincial
Assembly may impose taxes, not exceeding such limits as may be fixed by an Act
of Majlis-e-Shoora (Parliament) on persons engaged in professions, trades,
callings or employments, and no such Act of the Assembly shall be regarded as
improving a tax on income;
AND WHEREAS it is expedient to fix the maximum
limit of tax payable by person engaged in professions, trades, callings or
It is hereby enacted as follows:__
1. Short title, extent and commencement.__(1)
This Act may be called the Professions Tax Limitation Act; 1941.
2[(2) It extends to the whole of
(3) It shall come into force 3[at
3[2. Limitation of tax on
professions, etc.__ (1) Notwithstanding the
provisions of any law for the time being in force, a Provincial Assembly may by
an Act impose tax not exceeding one hindered thousand rupees on persons engaged
in professions, trades, callings or employments.
(2) Notwithstanding anything contained in any law
or in any judgment of any court including High Court and the Supreme Court, the
tax on professions, trades, callings or employments levied and collected under
an Act of a Professional Assembly on or after the 1st day of July,
1977, as in not in excess of the limit fixed in sub-section (1) shall be deemed
to have been validly levied and collected and shall not be liable to be refunded
and the provisions of this Act shall have and shall be deemed always to have
had, effect accordingly.]
Omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of
1981), s. 3 and Sch. II.
THE SCHEDULE.__ [TAXES
TO WHICH SECTION 2 DOES NOT APPLY.] Rep.
by A. O., 1949.
by Act 4 of 1999, s. 2.
by the Central Laws (Statute Reform) Ordinance, 1960 (21 of 1960), s. 3 and 2nd
Sch. (with effect from the 14th October, 1955), for the original
sub‑section (2), as amended by A. O., 1949.
3Subs. by Act III of 06, s. 3 and shall
be deemed to have been so, subs. on 1st July, 1977.