Urban Immovable Property Tax Act 1958 Pdf Editor

C O N T E N T S Section Heading 1. Short title and extent. Share of local bodies in the tax.

Urban Immovable Property Tax Act 1958 Pdf Writer. 7/12/2017 0 Comments AN ACT TO ORDAIN AND INSTITUTE THE CIVIL CODE OF THE PHILIPPINES. PRELIMINARY TITLE. THE URBAN IMMOVABLE PROPERTY TAX ACT, 1958 COMMENTARY Unit of property in Rating Area. Under the proviso to sub- section (1) of this section the.

Levy of tax in cantonment area. Ascertainment of annual value. Valuation tables to ascertain annual value. Assessing authority.

Making and operating of valuation lists. Draft valuation list. Amendment of current valuation list.

Appeal and revision. Tax to be levied notwithstanding appeal. Payment of Tax and late payment surcharge. Collection of tax. Recovery of tax from tenants.

Penalty for default in payment. Recovery of unpaid dues. Registering authority to ensure payment of tax. Remuneration of local authority. Powers of assessing authority to require returns for valuation list. Powers of assessing authority to require returns at any time 20. Valuation list not to be rendered invalid by certain failures or omissions.

Assessing authorities, officers and servants to be deemed public servants. Exclusion of jurisdiction of Civil Courts. Power to make rules. Repeal and Saving. THE PUNJAB URBAN IMMOVABLE PROPERTY TAX ACT, 1958 (V of 1958) 10 April 1958 An Act to consolidate the law relating to the levy of a tax on urban immovable property in the Province of the Punjab ; Preamble.– WHEREAS it is expedient to consolidate the law relating to the levy of a tax on urban immovable property in the Province of the Punjab; It is hereby enacted as follows:- 1. Short title and extent.– (1) This Act may be called the Punjab Urban Immovable Property Tax Act, 1958.

(2) It extends to the whole of the Punjab, except the Tribal Areas. 2.

PROPERTY TAX Property Tax is levied and collection under Sindh Urban Immovable Property Tax Act, 1958. A uniform rate of tax is levied on all categories of properties @ 25% of annual rental value (ARV).w.e.from. Brief of Property Tax:. The Property Tax is levied and collected under the Sindh Urban Immovable Property Tax Act, 1958 and Rules framed there under.

The Property Tax is levied under Section 3 of the above said Act, by estimating gross annual rent, which is determined under Section 5 of the Act. To ascertain the Annual Value of property unit the Government of Sindh has rationalized and simplified the system by notifying a valuation table for different localities under Section 5-A of the Sindh Urban Immovable Property Tax Act, 1958. For this purpose, all the Cities (notified as rating areas) of the Province of Sindh have been divided into five Groups and these groups are further bifurcated into four zones according to their socio-economic condition of the localities. The category wise different rates have been specified for each Zone of every Group, for the size of Plot n sq. Yard and covered area in sq. Feet of the Property Unit. The tax is charged and levied @ 25% of the annual value of the lands and buildings,.

Determination Of Annual Value. Size of Plot x Rate x 12. Covered Area x Rate x 12. Annual Value = (a) Plus (b) Less 10% Allowance for Repair & Maintenance. The Government on certain Property Units on the basis of their age, location, category and type of construction of the Units also allows the rebates / concessions in Annual Value / Rates. APPEAL AND REVISION: Any person aggrieved by an order of the appropriate Authority may file Appeal before the Director or Revision Petition before the Director General, Excise and Taxation, Sindh, Karachi within stipulated period as prescribed in the Act, i.e.

30-Days and one year respectively. Definition and duties of the Prescribed Authorities. Assessing Authority: - There is an Assessing Authority for every rating area who exercise such powers and performed such duties as or conferred on it by the Act and Rules, i.e.

Assessment and collection of tax. Director: - Perform the duties of collection and appellate authority against any entry in the valuation list or by the insertion there in or omission there from of any matter under Section 10(1-A) of the Act. Director General: - To perform the duties of hearing of revision petitions may on own his motion at any time or an application made against the order by an authority sub-ordinate to him.

RECOVERY OF GOVERNMENT DUES. All the outstanding dues / penalty against a property unit are revered under Section 16 of the Act, from the owner of the unit but the dues can be recovered from the tenant of such unit under Section 14 of the Act. Download lagu life love you. The tax remaining unpaid is also recoverable under land revenue act.

Under Section 4 of the Sindh Urban Immovable Property Tax Act, 1958 various property units have been exempted from the Property Tax. The tax shall not be leviable in respect of the following properties: -. building and lands owned by Federal Govt.l Provincial Govt. & Local Govt.

For public purpose. a building or land the annual value of which does not exceed eight hundred sixty-four rupees. building used for residential purposes built on a plot nor more than 120 sq.yds. Property Tax Schedule Karachi Schedule (VALUATION TABLE) RESIDENTIAL PROPERTIES ZONE A B C D Property Tax Division of Karachi Property Division C,H-I,H-II,I-I,I-II Property Division B,F,G,K-I Property Division D,E,J-II,J-III,K-II,S Property Division A,J-I,M,N,O,R CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT.

PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. Res-Flats - Rs.0.60 - Rs.0.50 - Rs.0.40 - Rs.0.30 Res-House Rs.0.50 Rs.0.50 Rs.0.40 Rs.0.40 Rs.0.30 Rs.0.30 Rs.0.20 Rs.0.20 Regularized Katchi Abadi Rs.0.25 Rs.0.25 Rs.0.20 Rs.0.20 Rs.0.15 Rs.0.15 Rs.0.10 Rs.0.10 COMMERCIAL PROPERTIES ZONE A B C D Property Tax Division of Karachi Property Division B,C,F,H-I,H-II Property Division D,E,G,I-I,I-II Property Division J-I,J-II,J-III,K-I,K-II Property Division A,M,N,O,R,S CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS.

COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. Ordinary Commercial Rs.5.00 Rs.5.00 Rs.4.00 Rs.4.00 Rs.3.00 Rs.3.00 Rs.2.50 Rs.2.50 Commercial Properties in Regularized Katchi Abadi Rs.2.50 Rs.2.50 Rs.2.00 Rs.2.00 Rs.1.50 Rs.1.50 Rs.1.25 Rs.1.25 Concessionary Specified Commercial Properties. Rs.3.00 Rs.3.00 Rs.2.50 Rs.2.50 Rs.2.25 Rs.2.25 Rs.2.00 Rs.2.00 Educational institutions, Hospitals/Clinics, Entertainment places/cinemas, Sports Complexes, Petrol Pumps and licensed Warehouses.

Note: 50% less the rate of that particular zone will apply if the Concessionary Commercial Property (except warehouse) is located in regularized Katchi Abadi. INDUSTRIAL PROPERTIES ZONE A B Property Tax Division of Karachi All Property tax Division except shown in Zone B A,J-I,O,S CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. Industrial Rs.0.70 Rs.0.70 Rs.0.60 Rs.0.60.

Property Tax Schedule Hyderabad Schedule (VALUATION TABLE) RESIDENTIAL PROPERTIES ZONE A B C LOCALITY WISE Mubarak Housing Society, Hirabad,Journalist Colony, Kalhora Colony, Unit No.1, Latifabad,Citizen Colony, Sindh Muslim Housing Society Effendi Town, KhoKhar Muhalla, Muslim Town, Par Phulleli. Hali Respondent No.1/Decree Holder & Kali Respondent No.1/Decree Holder, Unit No.2 Latifabad, Unit No.6 Latifabad,Unit No.7, Unit No.8 Latifabad, Qasimabad Shahi bazaar,Pakka Qaila Shamma Commercial Area,Goods Nakka and others,Latifabad No.4, 5,8,9,10,11,12,Hussainabad Society CATEGORY AND RATES PLOT AREA IN SQ YDS.

COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS.

COVERED AREA IN SQ- FT. Property Tax Schedule MirpurKhas Schedule (VALUATION TABLE) RESIDENTIAL PROPERTIES ZONE A B C Property Tax Division of Mirpurkhas Property Division Property Division Property Division CATEGORY AND RATES PLOT AREA IN SQ YDS.

COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. Res-Flats - Rs.0.45 - Rs.40 - Rs.0.30 Res-House Rs.0.35 Rs.0.35 Rs.0.30 Rs.0.30 Rs.0.25 Rs.0.25 Regularized Katchi Abadi Rs.0.15 Rs.0.15 Rs.0.15 Rs.0.15 Rs.0.10 Rs.0.10 COMMERCIAL PROPERTIES ZONE A B C Property Tax Division of Mirpurkhas Property Division Property Division Property Division CATEGORY AND RATES PLOT AREA IN SQ YDS.

COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT.

Ordinary Commercial Rs.2.00 Rs.2.00 Rs.1.50 Rs.1.50 Rs.1.25 Rs.1.25 Commercial Properties in Regularized Katchi Abadi Rs.1.00 Rs.1.00 Rs.0.75 Rs.0.75 Rs.0.60 Rs.0.60 Concessionary Specified Commercial Properties. Rs.1.20 Rs.1.20 Rs.1.00 Rs.1.00 Rs.0.80 Rs.0.80 Educational institutions, Hospitals/Clinics, Entertainment places/cinemas, Sports Complexes, Petrol Pumps and licensed Warehouses.

Note: 50% less the rate of that particular zone will apply if the Concessionary Commercial Property (except warehouse) is located in regularized Katchi Abadi. INDUSTRIAL PROPERTIES ZONE A B Property Tax Division of Mirpurkhas All Property tax Division except shown in Zone B Other than Zone A/Site CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS.

COVERED AREA IN SQ FT. Industrial Rs.0.30 Rs.0.30 Rs.0.25 Rs.0.25.

Property Tax Schedule of Sukkur Schedule (VALUATION TABLE) RESIDENTIAL PROPERTIES ZONE A B C Property Tax Division of Sukkur Property Division Property Division B,F,G,K-I Property Division D,E,J-II,J-III,K-II,S CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. PLOT AREA IN SQ YDS.

COVERED AREA IN SQ- FT. Res-Flats - Rs.0.45 - Rs.36 - Rs.0.27 Res-House Rs.0.36 Rs.0.36 Rs.0.315 Rs.0.315 Rs.0.27 Rs.0.27 Regularized Katchi Abadi Rs.0.18 Rs.0.18 Rs.0.157 Rs.0.157 Rs.0.135 Rs.0.135 COMMERCIAL PROPERTIES ZONE A B C Property Tax Division of Sukkur Property Division Property Division Property Division CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT.

PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT.

PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. Ordinary Commercial Rs.2.125 Rs.2.125 Rs.1.70 Rs.1.70 Rs.1.70 Rs.1.27 Commercial Properties in Regularized Katchi Abadi Rs.1.062 Rs.1.062 Rs.0.85 Rs.0.85 Rs.0.635 Rs.0.635 Concessionary Specified Commercial Properties. Rs.1.53 Rs.1.53 Rs.1.36 Rs.1.36 Rs.1.275 Rs.1.275 Educational institutions, Hospitals/Clinics, Entertainment places/cinemas, Sports Complexes, Petrol Pumps and licensed Warehouses. Note: 50% less the rate of that particular zone will apply if the Concessionary Commercial Property (except warehouse) is located in regularized Katchi Abadi.

INDUSTRIAL PROPERTIES ZONE A B Property Tax Division of Sukkur All Property tax Division except shown in Zone B CATEGORY AND RATES PLOT AREA IN SQ YDS. COVERED AREA IN SQ- FT. PLOT AREA IN SQ YDS. COVERED AREA IN SQ FT. Industrial Rs.0.36 Rs.0.36 Rs.0.27 Rs.0.27.