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WEST PAKISTAN MUNICIPAL COMMITTEES
(BUILDINGS AND LANDS TAX) RULES, 1962
28th June, 1962
No. S. O. II (L. G.) 17 (9)/60 II. In exercise of the powers conferred y section 41, read with section 121 of the Municipal Administration Ordinance, 1960, the Governor of West Pakistan is pleased to make the following rules with respect to the tax on the annual value of lands and buildings, namely :
1. Short Title and Commencement.
(1) These rules may be called the West Pakistan Municipal Committees (Buildings and Lands Tax) Rules, 1962.
(2) They shall come into force with effect from the 1st of July, 1962.
(3) Nothing contained in these Rules shall apply to the Karachi Municipal Corporation.
2. Where a tax is levied in a municipality under the West Pakistan Urban Immovable Property Tax Act, 1958, and the Municipal Committee for such municipality has already levied or levies a tax on the annual value of buildings and lands under the Municipal Administration Ordinance, 1960 (hereinafter referred to in these rules as buildings and lands tax), the tax on buildings and lands shall be assessed and recovered in the manner as provided hereafter: –
(a) Unless otherwise directed by Government either generally or in any specified case, the assessment list prepared for the municipality under the West Pakistan Urban Immovable Property Tax Rules, 1958, shall mutatis mutandis be the assessment list for the tax on buildings and lands levied by the Municipal Committee:
Provided that if a person owns more than one building or piece of land in a municipality, the aggregate annual value of all such buildings and lands owned by him in ‘ the municipality shall be the annual value for determining his liability to or exemption from the ,buildings and lands tax.
(b) Unless otherwise directed by Government, the provisions of the West Pakistan Urban Immovable Property Tax Act, 1958, and the rules thereunder, as in force for the time being, shall apply mutatis mutandis as regards liability to buildings and lands tax, the exemption therefrom, the authority competent to assess it, and of the officials subordinate to it, the procedure for objections or petitions, appeals and revisions, the time and instalments for payments of the tax, the manner of the unpaid tax, the penalty for default in its payment, the duties of owners of property to report transfers, demolitions, destructions or additions to a building or land, and for other matters incidental to and necessary for the assessment and collection of the tax.
(c) The forms, registers and notices prescribed under the West Pakistan Urban Immovable Property Act and the rules thereunder in force for the time being may be utilized for the assessment and collection of the buildings and lands tax.
(d) Unless otherwise directed by Government, the buildings and lands tax shall be assessed and collected on behalf of the Municipal Committee by an Officer of the Provincial Excise and Taxation Department along with the tax due under the West Pakistan Urban Immovable Property Tax Act, 1958. Such Officer shall for the purposes of the collection of the tax be deemed to be a Municipal Officer duly authorized under the Municipal Administration Ordinance, 1960, and these rules to exercise all the powers referred to in subsection (3) of section 38 of the said Ordinance.
(e) The buildings and lands tax collected under the provisions of clause (e) shall be made over to the Municipal Committee in two instalments in a year, after deducting such amount as may be determined by Government as collection charges.
3.
(1) Where no tax is levied in a municipality under the West Pakistan Urban Immovable Property Tax Act and the Municipal Committee for such area levies a buildings and lands tax, a list of the annual value of buildings and lands therein shall be prepared and the buildings and lands tax shall be assessed and collected mutatis mutandis in the manner laid down in the West Pakistan Urban Immovable Property Tax Act, 1958, and the rules made thereunder in force for the time being.
(2) The rate of the buildings and lands tax to be levied under the provisions of sub-rule (1) shall be such as may be determined by the Municipal Committee with the approval of the Controlling Authority provided that it shall not exceed ten per cent of the annual value of the property on which it is levied.
