EXCISE AND TAXATION DEPARTMENT

THE PUNJAB URBAN IMMOVABLE PROPERTY TAX RULES,

1958
[19th December 1958

CONTENTS

1. Notification
2. Assessing Authority
3. Powers of subordinate officials
4. Duties of Assessing Authority
5. Preparation of draft valuation list
6. Publication of draft valuation list
7. Filing of Objections
8. Amendment of correct valuation
9. Hearing of objections
10. Authentication and custody of final valuation list
11. Duty of owner of property
12. Appeal and revision
13. Appointment of valuer
14. Collection of Penalty
15. Recovery of Tax from Tenats
16. Collection of Tax through Tax Collection Staff
17. Collection of Tax and Penalty as arrears of land
18. Custody and payment into Government Treasury
19. Refund and remission of tax
20. Court fee on miscellaneous application
21. Inspection of registers and grants of copies
22. Charitable Instution
23. Prescribed Authority
24. Mode of Service of Notice Summon or order
25. Exemption
 TEXT

GOVERMENT OF THE PUNJAB

EXCISE AND TAXATION DEPARTMENT
THE PUNJAB] URBAN IMMOVABLE PROPERTY TAX RULES, 1958] 1
[29th December 1958]
Notification
No. Tax III/2/1-58, dated 29th December 1958.In exercise of the powers conferred by
Section 23 of the 1[Punjab] Urban Immoveable Property Tax Act, 1958 the Government of West
Pakistan is pleased to make the following rules:
1 (1) these rules may be called the West Pakistan urban Immovable Property Tax Rules,
1958.
(1-A) They shall extend to the whole of the Province of West Pakistan Urban Immovable
Property Tax Rules, 1958 is in force.]
(2) They shall come into force at once.
2 In these rules, unless the context otherwise requires, the following expressions shall have
the meanings hereby respectively assigned to them that is to say:
(i) Act means the West Pakistan Urban Immovable Property Tax Act, 1958.
(ii) [District Officer/Excise and Taxation Officer or Deputy District Officer
/Excise & Taxation Officer means an officer appointed by the Government to discharge
the functions and to perform the duties as such in any specified area;]
(iii) Form means a form appended to these rules;
(iv) Property means buildings and lands situated within a rating area; and
(v) Treasury means a treasury or sub-treasury or Government or a bank authorized
to accept money on behalf of Government.
3. Assessing Authority.- (1) A 3[Deputy District Officer/Excise and Taxation Officer or
Deputy District Officer/Assistant Excise & Taxation Officer shall be the assessing authority
in respect of all rating areas within his jurisdiction.
(2) An assessing authority for a rating area shall have powers: -
(a) to affix or cause to be affixed to any property in the rating area any mark for
purposes of identification and to enter into or upon any premises for this purpose
between sunrise and sunset if and to the extent, absolutely necessary;
(b) to enter into or upon any property within the rating area, between sunrise and
sunset, after giving twenty four hours notice to the occupier, or if there be no
occupier, to the owner of such property in order to--
(i) decide whether the return made in respect thereof is correct;
(ii) assess its annual value;
 (iii) Ascertain if it is assessable to tax;
(c) to examine any document, of whatever nature or kind and by whomsoever
executed, relevant to the inquiry contemplated by clause (b) of this sub-rule;
(d) to exercise the powers of a Civil Court under the Code of Civil Procedure, in the
matter of the summoning and examination of persons likely to be in possession of
facts or of documents relevant to an inquiry under clauses (b) and (c) of this sub-
rule, and in the matter of recording or receiving statements of the person claiming
exemption from tax.
4. Powers of subordinate officials.- An assessing authority may by an order in writing
authorize generally, or any particular case, any person subordinate to an working under its
authority to exercise the powers under sub-rule (2) of rule 3, or to prepare and sign receipts,
notices, challans and other documents or registers required to be drawn up, maintained or issued
under the Act or these rules.
5. Duties of assessing authority.- An assessing authority shall--
(a) prepare a property register in Form P.T.I for the rating area and enter therein the
necessary particulars, separately for each unit of property;
(b) be responsible for the proper maintenance and safe custody of all the prescribed
registers and records;
(c) take necessary steps for the recovery of the tax which has fallen due;
(d) maintain a proper account of the tax collected and of the fees recovered under the
Act or these rules, and credit the same in the manner thereinafter provided; and
(e) carry out such general or special orders as may be issued by Government from time
to time.
6. Preparation of draft valuation list. (1) In order to prepare a valuation list, the
assessing authority shall--
(a) divide the rating area, if necessary, into sub-divisions or mohallas;
(b) number of each unit or property situated within the rating area, with reference to the
sub-division or mohallas and street, if any in which it is situated and mark the
number allotted to each unit of property on some conspicuous part of the property;
(c) ascertain to name of the owner and the occupier, if any, of the property and note the
same in a register in Form P.T 2.
Explanation:- If the property be owned by more persons than one in defined or determinable
shares, the names of all of them shall be entered as owners with the shares owned by each;
(d) give public notice under sub-section (1) of Section 18 of the Act in Form P.T.2 and, if
necessary, issued notice under the said sub-section to any owner occupier or lessee
of any property in a rating area, or to any one of them in Form P.T.3, requiring him
or them to make a return in Form P.T.4;
(e) Make an inquiry about the gross annual rent earned or which could reasonably be
earned in respect of the property during the financial year immediately preceding the
current financial year;
 (f) determine from such other data as may be available, the gross annual rent at which
any property in the rating area may reasonably by expected to be let from year to
year if in its opinion the average gross annual rent of such property ascertained
under clause (e) be not fair or reasonable when compared with such rent or any
other property in that locality.
(2) The draft valuation list shall be prepared in form P.T.5 in accordance with the
information collected under sub-section (1).
7. Publication of draft valuation list. (1) When a draft valuation list has been
prepared, the assessing authority shall give public notice of the place where such list may be
inspected and of the date or dates on and the place at which objections thereto will be heard.
(2) Public notice shall be given in all or any of the manners enumerated below:-
(a) by placards posted up:-
(i) in some conspicuous place or places in the sub-division, mohallas or street;
(ii) in the office of the assessing authority;
(iii) at the discretion of the assessing authority, in some conspicuous portion of
one or more buildings used as a Court, Post Office, Bank Co-operative
Society, Educational Institution, office of the Local Body or public gathering
place in the rating area;
(b) by the beat of drum; and
(c) by publication is at least on English and Urdu daily newspaper.
(3) The date of the publication of the draft valuation list shall be noted on the list in a
register in Form P.T 6 to be maintained for the purpose.
(4) The draft valuation list shall be open to inspection by an owner or occupier of any
property included in the said list, or his duly authorized agent at the office of the assessing
authority during office hours and he shall be permitted to make extracts from it.
(5) No fees shall be charged for any such inspection.
8. Filing of objections. (1) An objection under sub-section (2) of section 8 of the Act
shall be preferred by means of a written memorandum on plain judicial paper bearing a Court fee
stamp of the value of [twelve paisas] stating briefly the grounds of objection.
(2) All such objections shall be entered in a register in
Form P.T.7 to be maintained for the purpose.
9. Amendment of correct valuation list and the filling of objections thereto.- The
notice under the proviso to Section 9 of the Act shall be in Form P.T.13 and the provisions of sub-
rule (1) or Rule 8 and Rule 10 shall apply so far as may be to objections filed in pursuance of such
notice.
10. Hearing of objections. (1) On the date or dates fixed for the hearing of objections to
the draft valuation list or on succeeding days to which the proceedings may be adjourned, the
assessing authority or such other officers as may be appointed by Government in this behalf, shall
proceed to dispose of the objections as expeditiously as possible.
(2) The assessing authority, or other officer appointed in this behalf, as the case may
be, hearing an objection shall allow to the objector and any other person who in the opinion of
such authority, or officer, is likely to be directly interested in the result of the objection, an
opportunity of being heard in person or by an authorized agent.
(3) The assessing authority or other officer appointed in this behalf hearing an objection
may, at his discretion, hear and record such oral or documentary evidence as may be relevant to
the inquiry.
(4) When an objection has been disposed of, the order passed thereon shall be
recorded together with the date of such order in the register in Form P.T.7.
11. Authentication and custody of final valuation list. (1) A final valuation list shall be
prepared in Form P.T.1 and authenticated by the assessing authority before the first day of July or
the 1st day of January as the case may be, and the assessing authority shall certify that the list
has been duty amended so far as it was necessary to do so in the light of the orders passed on all
such objections as may have been filed and finally disposed of.
(2) After authentication the valuation list shall subject to such alterations as may be
made therein under the provisions of Section 9 or 14 of the Act notwithstanding any unavoidable
irregularity in the preparation, publication or correction thereof, be accepted as conclusive
evidence of the facts stated therein for the purposes of the Act and these rules.
(3) The valuation list so authenticated shall be deposited in the office of the assessing
authority and shall be open to inspection.
(4) The assessing authority shall, in the manner prescribed, for the publication of the
draft valuation list, give public notice that the authenticated list is open to inspection.
12. Duty of owner of property to report transfer. (1) The owner or every property
shall, within period of one month form the date of occurrence of any transfer, demolition,
destruction or addition, report to the assessing authority of the rating area :-
(a) all transfers thereof by sale, gift, exchange or perpetual lease;
(b) any increase in rent subsequent to the date on which the value of such property was
last assessed;
(c) the demolition or destruction of the property or any portion thereof; and
(d) any substantial addition to the property whether or not such addition has occasioned
an increase in rent.
 (2) If a building occupied by an owner for his residence and exempted from tax under
clause (c) of Section 4 of the Act ceases to be so occupied, the owner shall, within thirty days,
report the fact to the assessing authority.
13. Appeal and revision.- (1) An appeal under sub-section (1) of Section 10 of the Act
shall be preferred by means of a memorandum, which shall be stamped as laid down in Article
11(a) of Schedule II of the Court Fees Act be accompanied by a certified copy of the order
appealed against and be presented by the appellant in person, or through a duly authorized
agent, or be sent by registered post.
(2) The appeal shall be decided after due notice to the assessing authority and
consideration of any representation that may be made by it and after an opportunity has been
given to the appellant and such other person as in the opinion of the appellate authority may
directly be interested in the result of the appeal of being heard in person or by a duly authorized
agent; provided that the appellant authority may before deciding the appeal itself hold or direct
such further inquiry to be held by the authority against whose decision the appeal has been
preferred, as may appear necessary to the said appellate authority.
(3) The result for the appeal shall forthwith be communicated to the assessing authority
who shall attach the papers to the record of the case and make necessary entries in the register
to be kept in Form P.T.8.
(4) An application for revision under sub-section (2) of Section 10 shall be written on
water marked plain judicial paper, be stamped with a Court fee of the value of one rupee, be
accompanied by a certified copy of the order sought to be revised and be presented by the
applicant in person or through a duly authorized agent, or be sent by registered post.
14. Appointment of valuer. (1) Government may, if it thinks fit, employ any person to
determine the annual value of any property situated in any rating area in accordance with the
provisions of Section 5 of the Act.
(2) Any person so employed shall have power at all reasonable times after giving due
notice and on production, if so required of authorization in that behalf from the assessing
authority, to enter on survey and value any land or building in the rating area which the assessing
authority may direct him to survey and value.
(3) Each valuer shall work under the orders of the assessing authority of the rating area
in which the property to be valued is situated.
15. (1) The assessing authority shall maintain for each rating area, a tax demand and
receipt register in Form P.T.8.
(2) The demand notice contemplated by sub-section (1) of Section 15 of the Act shall
be in Form P.T.9.
(3) The tax shall be paid within thirty days from the date of service of the demand notice
on assessee provided that the assessing authority may, for reasons to be recorded, extend the
period of such payment by a further period not exceeding thirty days].
(4) Each demand notice shall be accompanied by a challan in Form P.T 10 provided
that when arrangements exist for door to door collection or for payment at the office of the
assessing authority, it shall not be necessary to send a challan with the demand notice unless
specially demanded by the assessee.
 (5) An assessee may at his own expense remit the amount of tax to the Treasury by
mean of money order, forwarding at the same time the challan in Form P.T.10 sent to him along
with the notice.
16. Collection of penalty.- (1) Before imposing a penalty under sub-section (1) of
Section 15of the Act, the assessing authority shall issue a notice to the assessee in Form P.T.11
and shall given him an opportunity of showing cause against such imposition.
(2) The provisions of these rules for the recovery, custody and deposit of tax shall
apply, so far as may be, to the recovery, custody and deposit of a penalty imposed under the Act.
(3) After a penalty has been imposed under rule 15 a demand notice in Form P.T.12
shall be served on the assessee. The penalty shall be payable in lump sum and the provision of
sub-rule (3) of rule 15, shall apply, so far as may be, to such notices.
17. Recovery of tax from tenants.- The notice provided by section 14 for the Act shall be in
Form P.T.14.
18. Collection of tax through tax-collecting staff. (1) The Director, Excise and
Taxation, may by an order in writing authorize the payment of the tax in any rating area at the
office of the assessing authority concerned or may appoint a tax collecting staff for any rating area
on such terms as to furnishing of security and emoluments as he may deem fit.
(2) The staff so appointed shall work under the orders and control of the assessing
authority, and shall be competent to visit an assessee at his residence or place or business with a
view to colleting the tax and penalty, if any, imposed on him
(3) A member of such tax-collecting staff shall be furnished with such credentials to
establish his authority as may be prescribed by the Director, Excise and Taxation.
(4) For every payment except a payment made at a treasury, made under these rules a
in Form P.T.15 shall forthwith be given to the person making the payment and the counterfoil
retained.
19. Collection of tax and penalty as arrears of land revenue.- The certificate for recovery
as arrears of land revenue of any sum due on account of tax or penalty which remains unpaid
after the due date shall be in Form P.T.16.
20. Custody and payment into Government Treasury of sums received by the collecting
authority under these rules.- (1) In accordance with any instructions that may be issued
by Government, the assessing authority shall be responsible for making necessary arrangements
for the safe custody of all moneys received under the Act or under these rules until such time as
the same can be paid into the treasury.
(2) All sums, other than those paid directly into a treasury, received as tax or copying or
inspection fees shall be deposited in the treasury within 24 hours of the receipt thereof.
21. Refund and remission of tax.- (1) If an application made in this behalf or otherwise
an assessing authority is satisfied, after such inquiry as it may consider necessary, that through a
clerical or arithmetical mistake a tax has been assessed or a penalty has been imposed in excess
of the due amount or on a person not liable therefore, the said authority shall order remission of
the wrongly assessed amount, and if such tax or penalty has been recovered, it shall order its
refund.
 (2) In case any refund of tax is ordered under sub-rule (1) the person concerned shall
be entitled to get the amount of the said refund adjusted either against the amount of tax
outstanding against him or against the amount of tax of the next following demand.
(3) For the purpose of sub-rule (2) the person entitled to the refund shall make an
application to the Assessing Authority who will make an order for the necessary adjustment in the
requisite register.
22. Court fee on miscellaneous applications.- An application, not otherwise provided for
under these rules, to be made to an assessing authority shall be stamped with a curt fee stamp of
the value of one rupee.
23. Inspection of registers, etc. and grant of copies.- (1) Any person may inspect any
document, record or register other than a return or statement, made or prepared by or under the
Authority of Public Servant under the Act or these rules, and any objection preferred thereunder,
in the custody of an assessing authority or making a separate written application on standard
water marked plain judicial paper for every record to be inspected and on payment, in connection
with every such application, by means of court fee stamps, of a fee of one rupee for the first hour
and fifty paisa for every succeeding hour.
(2) If the inspection is not concluded on the date of the application, it shall be continued
from day to day till it is concluded.
(3) If the record to be inspected relates to a year other than the current year a search
fee, in the form of court fee stamp of fifty paisa and application shall be charged.
(4) A copy of an objection, a document, record or register not being a return or
statement made or prepared under the Act or these rules, in the custody of an assessing authority
shall be granted to any person on an application written on standard water marked plain judicial
paper and bearing a court fee stamp of the value of :-
(a) [twenty rupees] of every entry in a register, draft valuation list or final valuation
list;
(b) [twenty rupees] for every notice or summons issued by an assessing authority;
and
(c) [twenty rupees] for every order on an objection, or assessment of annual value
of tax and for every document not otherwise provided for.
(5) Any person making a return or statement under the Act or these rules or any
successor in interest of such person may inspect or get a copy of the same in accordance with the
last preceding rule, the copying fee payable being as under clause (c) of sub-rule (4).
24. Charitable institutions: (1) The [District Officer/Director Excise and Taxation/Excise
and Taxation Officer] may on an application of the manager of any of the following institutions:-
(a) an orphanage;
(b) a hospital or dispensary;
(c) an alms house;
(d) a drinking water fountain for public use in a public place;
(e) an infirmary for the treatment of animals;
 (f) a burial place;
(g) a cremation ground;
(h) a place for the disposal for the dead otherwise than by burial or cremation; and
(i) an educational institution approved by Government certify that the institution
is a prescribed public charitable institution for the purposes of proviso (i) to clause (f)
of sub-section (1) of section 4 of the Act.
(2) where an institution has been certified under the last preceding sub-rule regular
accounts of income and expenditure shall be maintained and such accounts shall be open to
inspection by the 2[Deputy District Officer/Excise and Taxation Officer or Deputy District
Officer/Assistant Excise and Taxation Officer] or by such other officer as he may appoint in this
behalf to satisfy himself that the income of the property sought to be exempted, is being spent
exclusively for a purpose for which the exemption was allowed.
(3) A certificate under sub-rule (1) shall be in Form P.T.17, and shall, unless cancelled,
continue in force until the next assessment, but shall be renewable by the 1[District
Officer/Director Excise and Taxation.]
(4) If at any time the 1[District Officer/Director Excise and Taxation] on the basis of
information received by him or on the report of the 1[Deputy District Officer/Excise and Taxation
Officer or Deputy District Officer/Assistant Excise and Taxation Officer] is for reasons to be
recorded in writing, satisfied that he had wrongly issued any certificate under sub-rule (3) or that
the institution concerned has ceased to be a charitable institution he may cancel the certificate
and inform the assessing authority accordingly.
(5) On the cancellation of a certificate the exemption allowed under it shall cease to be
operative, and the property exempted in consequence thereof shall be liable to assessment of tax
as no certificate had been issued.
(6) Every Excise and Taxation Officer holding charge of a district independently shall
maintain a register of certificates in Form P.T.18 and in case an certificate is lost, duplicate shall
be issued on payment of a fee of one rupee in court fee stamp.
25. Prescribed authority.- (1) The assessing authority of a rating area shall, for the
purposes of Section 14 and 15 of the Act, be the prescribed authority.
(2) For the purposes of sub-section (3) of Section 23 of the Act the [District
Officer/Director Excise and Taxation] having jurisdiction in the area concerned shall be prescribed
authority.
26. Mode of service of notice summons or order.- (1) Any notice, summons, order
or other document required or authorized to be sent or served under or for the purpose of the Act
or these rules may be sent or served either:-
(a) by delivering it to the person to or on whom it is to be sent or served; or
(b) by leaving it at the ordinary or last known place of abode of that person or in the
case of a company at its registered office; or
(c) by forwarding it by post addressed to that person at his ordinary or last known place
of abode, or in the case of company at its office; or
 (d) by delivering it to some person on the premises to which it relates or (except in the
case of a document being a summons), if there is no person on the premises to
whom it can be delivered, by affixing it on some conspicuous part of the premises;
or
(e) without prejudice to the foregoing provisions of this sub-rule where the property to
which the document relates is a place of business of the person to or on whom it is
to be sent or served by leaving it or forwarding it by post addressed to that person at
the said place or business.
(2) It shall normally be sufficient to address any notice, summons, order or other
document required or authorized by or under the Act or these rules to be served on the owner or
occupier of any premises by the description of the owner of occupier of the premises (naming
them) without description.
27. Exemption.- The exemption provided for by clause ( c ) of Section 4 of the Act in respect
of a building occupied, by an owner for his residence shall be subject to the following conditions :-
(a) The building should be wholly occupied by the owner for his bona fide residence and
no portion of it should be let out on rent;
(b) The exemption shall not be available for a building or a portion thereof used for the
purposes of carrying on any business or trade;
(c) No owner shall be entitled to claim exemption for more than one building in a rating
area;
(d) The exemption shall be granted on half yearly or yearly basis in accordance with the
period of instalments of tax fixed under sub-rule (2) of rule 15 provided that the
owner had occupied the building continuously for a period of six months immediately
preceding 1st January or 1st July on which the half yearly period of the instalment
begins;
(e) [The owner shall furnish a true and correct declaration in Form P.T.19 or make an
application containing the same particulars on plain paper to the Assessing Authority
(f) The owner shall not be entitled to the exemption if he does not submit the
declaration or application referred to in condition (e) before 1 st January or 1st July as
the case may be, or within such extended time as the assessing authority may
allow, and unless he proves to the satisfaction of the assessing authority that the
building has been occupied for the bona fide residence of the owner for a
continuous period of six months preceding 1 st July, as the case my be;
(g) The owner shall produce such further evidence and proof in support of his claim as
the assessing authority may call for : and
(h) If the assessing authority is satisfied that the building has not been occupied by the
owner for his bona fide residence as for continuous period of six months preceding
1st of January or the 1st of July as the case may be, the owner shall forfeit the
exemption and shall pay tax in addition to the penalty that may be imposed on
account of evasion of tax.
28. The prescribed authority may impose a penalty not exceeding two hundred rupees on any
person who contravenes any of the provisions of these rules.
29. The warrant to be issued under section (1) of Section 16 of the Act shall be in Form P.T.20.
30. The rules made and the notification issued under the following enactments are superseded
(1) The Punjab Urban Immovable Property Tax Act, 1940;
(2) The Sind Urban Immovable Property Tax Act, 1948; and
(3) The North West Frontier Province Urban Immovable Property Tax Act, 1948.
________________
These rules would continue, remain continue in Punjab, NWFP and Balochistan vide Act. 19(2),
Province of W.P. Dissolution Order, 1970.
Rule 1-A added by Notf. No.2663-65/146-Tax-II, dated 3 rd September, 1965.
Subs. Vide E&T Departments Notf. No.SOAI(E&T)3-116/2000, dated 22.12.2001.
Sub. Vide E&T Departments Notf. No.SO(Excise)1-18/2002, dated 27.6.2002.
Subs. Vide E&T Departments Notf. No.SOAO(E&T)3-116/2000, dated 22.12.2001.
Subs. Vide E&T Departments Notf. No.SOAO(E&T)3-116/2000, dated 22.12.2001.
Subs. Vide Noti No.Tax-III/2-1/58 dated 18.02.1959.