The Punjab urban immovable property tax rules,1958 and The Punjab Urban Immovable Property Tax Act, 1958.Excise and Taxation Department.
In this Act unless the context otherwise requires, the following expressions shall have the meanings hereby respectively assigned to them, that is to say–
(a) “assessing authority” means the assessing authority constituted under this Act;
8 (aa) “buildings and lands” include vacant plots or a parcel or portion thereof having fixed boundaries intended for specific purpose including residential, commercial or industrial use;]
(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;
Excise and taxation department The Punjab urban immovable property tax rules, 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,
(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;