Pakistan (Punjab) Legislation

Slabs of total revenue

Amount of tax in respect of each slab.

Upto Rs. 200

Nil.

More than Rs. 200 but not more than Rs. 500.

Equal to the land revenue.

More than Rs. 500 but not more than Rs. 750.

One-and-a-half times the land revenue.

More than Rs. 750 but not more than Rs. 1,000.

Twice the land revenue.

More than Rs. 1,000 but not more than Rs. 2,000.

Two-and-a-half times the land revenue.

More than Rs. 2,000 but not more than Rs. 3,000.

Three times the land revenue.

More than Rs. 3,000 but not more than Rs. 5,000.

Three-and-a-half times the land revenue.

More than Rs. 5,000 but not more than Rs. 8,000.

Four-and-a-half times the land revenue.

More than Rs. 8,000 but not more than Rs. 10,000.

Six times the land revenue.

More than Rs. 10,000.

Seven times the land revenue.

1

2

3

^[8][1.

Fee for the test of competence to drive under sub-rule (3) of rule 8-

Rs.

(i) Motor Cycle

^[9][50.00]

(ii) Motor Cycle Rickshaw

30.00

(iii) Motor Cab Rickshaw

^[10][50.00]

(iv) Motor Car

^[11][160.00]

(v) Motor Cab/Taxi

40.00

(vi) Delivery Van

40.00

(vii) Light Transport Vehicle

^[12][160.00]

(viii) Heavy Transport Vehicle

^[13][210.00]

(ix) Light Transport Vehicle (P.S.V.)

^[14][150.00]

(x) Heavy Transport Vehicle (P.S.V.)

^[15][200.00]

(xi) Locomotive

100.00

(xii) Tractor

^[16][50.00]

^[17][(xii-a) Tractor Commercial

100.00]

(xiii) Road Roller

100.00

(xiv) Invalid Carriage

20.00

(xv) Any other category

40.00

2.

Fee for issue of driving licence under clause (i) of rule 26-

^[18][(i) Motor Cycle

100.00

(ii) Motor Cycle Rickshaw

100.00

(iii) Motor Cab Rickshaw

100.00]

(iv) Motor Car

^[19][150.00]

(v) Delivery Van

60.00

(vi) Light Transport Vehicle

^[20][150.00]

(vii) Heavy Transport Vehicle

^[21][200.00]

(viii) Locomotive

140.00

(ix) Tractor

^[22][50.00]

(x) Road Roller

100.00

(xi) Invalid Carriage

20.00

(xii) Any other category

40.00

^[23][(xii-a) Tractor Commercial

100.00]

3.

For renewal of driving licence under clause (ii) of rule 26-

(a) If paid within thirty days from the day of the expiry of a licence.

Same as for the issue of a licence under serial No. 2 above

(b) If paid after thirty days but within ninety days of the expiry of a licence.

a sum equal to the fee under item (a) above plus 50% thereof.

(c) If paid after ninety days but within one year of the expiry of a licence.

a sum equal to double the fee prescribed under item (a) above.

(d) If paid after one year of the expiry of a licence.

a sum equal to the fee under item (c) above plus 25% thereof.

4.

Fee for a duplicate licence under sub-rule (6) of rule 13, sub-rule (4) of rule 14 and sub-rule (4) of rule 15.

a sum equal to the fee prescribed for the issue of a licence under serial No.2 above.

5.

^[24][(i) Fee for learner's driving licence under sub-rule (2) of rule 19.

Rs. 60.00

(ii) Fee for renewal of a learner's driving licence under sub-rule (4) of rule 19.

Rs. 40.00]]

^[25][6.

Fee for duplicate certificate on loss or destruction of certificate of registration of a vehicle, other than a transport vehicle, under sub-rule (2) of Rule 37.

Rs.^[26][500.00]]

^[27][7.

Fee for duplicate certificate on loss or destruction of-

(a) certificate of registration of a transport vehicle, under sub-rule (2) of Rule 38.

Rs.^[28][1000.00]

(b) certificate of fitness of a transport vehicle, under sub-rule (2) of Rule 38.

Rs.100.00]

^[29][8.

Fee for duplicate certificate of a defaced or torn-

(a) certificate of registration of a transport vehicle, under sub-rule (2) of Rule 39.

Rs.^[30][1000.00]

(b) certificate of fitness of a transport vehicle, under sub-rule (2) of Rule 39.

Rs.100.00]

^[31][9.

Registration fee under rule 42 shall be charged at the following rates:-

(a) Motorcycles/Scooters, Tractors and Truck/Buses/Pickups/ Rickshaws/Taxis

1% of the value

of the vehicle.

(b) Combined Harvesters, Rigs, Fork Lifters, Road Rollers, construction and earth moving machinery such as Wheel Loaders, Cranes, Excavators, Graders, Dozers and Pipe Layers, Road Making and Road/Sewerage Cleaning Plants.

Rs.300.00

(c) Other vehicles with engine power-

(i) not exceeding 1000cc

1% of the value of the vehicle

^[32][(ii) exceeding 1000cc but not exceeding 1500cc

2% of the value of the vehicle

(iia) exceeding 1500cc but not exceeding 2000cc

3% of the value of the vehicle]

(iii) exceeding 2000cc

4% of the value of the vehicle

Provided that-

(i) vehicles meant for the invalid, ambulances and vehicles designed to be exclusively used to carry the dead shall be charged at the rate of Rs.100/-; and

(ii) temporary registration of any vehicle shall be charged at the rate of Rs.200/-.]

^[33][10.

Fee for transfer of ownership of a motor vehicle under sub-rule (1) of Rule 47 shall be charged at the following rates:-

(a) a motorcycle, a scooter and an invalid carriage or a trailer not having more than two wheels and not weighing more than one ton in unladen weight;

Rs.^[34][150.00]

(b) a heavy transport vehicle;

Rs.4,000.00

^[35][(c) any other vehicle-

(i) with engine capacity up to 1000cc

Rs.1,200.00

(ii) with engine capacity exceeding 1000cc but not exceeding 1800cc.

Rs.2,000.00

(iii) with engine capacity exceeding 1800cc.

Rs.3,000.00]

^[36][11.

Fee for issuance of a copy of record or part thereof including miscellaneous certificates/orders relating to record maintained under rule 44.

Rs.20.00

per copy]

^[37][12.

Fee for endorsement of Hire Purchase Agreement of a vehicle under sub-rule (6) of rule 46 shall be charged at the following rates:-

(a) a motorcycle, a scooter and an invalid carriage or a trailer not having more than two wheels and not weighing more than one ton in unladen weight;

Rs.150.00

(b) a heavy transport vehicle;

Rs.4,000.00

(c) any other vehicle-

(i) with engine capacity upto 1000cc

Rs.1,200.00

(ii) with engine capacity exceeding 1000cc but not exceeding 1800cc

Rs.2,000.00

(iii) with engine capacity exceeding 1800cc.

Rs.3,000.00]

^[38][13.

Fee for assignment of fresh registration mark to a vehicle under section 30 of the Provincial Motor Vehicles Ordinance, 1965 and under sub-rule (1) of rule 48 shall be charged at the following rates-

(a) a motorcycle, a scooter and an invalid carriage or a trailer not having more than two wheels and not weighing more than one ton in unladen weight;

Rs.150.00

(b) a heavy transport vehicle;

Rs.4,000.00

(c) any other vehicle-

(i) with engine capacity upto 1000cc

Rs.1,200.00

(ii) with engine capacity exceeding 1000cc but not exceeding 1800cc

Rs.2,000.00

(iii) with engine capacity exceeding 1800cc

Rs.3,000.00]

^[39][14.

Fee for alteration in a motor vehicle under sub-rule (2) of rule 49 shall be charged at the following rates:-

(i) transport vehicles

Rs.3,000.00

(ii) other vehicles

Rs.1,500.00]

Rs.

1.

Cycles (including motor scooters) and cycle with attachment for propelling the same by mechanical process not exceeding 8 cwts. in unladen weight:-

(a) Bicycles not exceeding 200 Ibs. in unladen weight.

30

(b) Bicycles exceeding 200 Ibs. in unladen weight.

40

(c) Bicycles if used for drawing a trailer or side-car, in addition.

10

(d) Tricycles

40

2.

Vehicles not exceeding 5 cwts. in unladen weight, adapted and used for invalids.

5

3.

Vehicles used for the transport or haulage of goods or materials (including tricycles weighing more than 8 cwts. in unladen weights):-

(a) Electrically propelled vehicles not exceeding 25 cwts. in unladen weight.

35

(b) All vehicles with maximum laden capacity upto 4,480 Ibs. (including delivery vans).

240

(c) All vehicles with maximum laden capacity exceeding 4,480 Ibs. but not exceeding 8,960 Ibs.

400

(d) All vehicles with maximum laden capacity exceeding 8,960 Ibs. but not exceeding 13,440 Ibs.

600

(e) All vehicles with maximum laden capacity exceeding 13,440 Ibs. but not exceeding 17,920 Ibs.

1,200

(f) All vehicles with maximum laden capacity exceeding 17,920 Ibs.

1,800

(g) Extra charges for trailer.

138

4.

Vehicles plying for hire and ordinarily used for the transport of passengers (taxis and buses)-

(a) Tram cars

15

(b) Tricycles propelled by mechanical power (rickshaw/cabs seating not more than 3 persons).

250

(c) Other vehicles seating not more than 4 persons.

330

(d) Other vehicles seating more than 4 but not more than 6 persons.

415

(e) Other vehicles seating more than 6 persons.

104 per seat

Provided that the motor vehicles plying for hire exclusively within the limits of a corporation, a municipality or a cantonment and seating more than 20 persons shall be subject to the payment of motor vehicles tax at the rate of Rs. 50 per seat per annum.

Note- The number of persons mentioned in Article 4 does not include the driver and, as the case may be, the cleaner, the conductor or the attendant of the vehicle.

5.

Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule-

(a) seating not more than one person.

84

(b) seating not more than 3 persons.

168

(c) seating not more than 4 persons.

240

(d) seating more than 4 persons for every additional person that can be seated.

60 per seat.

Note- Station-wagons used for private purposes shall be taxed under Article 5.

1

2

3

1.

Plaint, written statement pleading a set off or counter claim or memorandum of appeal (not otherwise provided for in this Act) or of cross-objection presented to any Civil or Revenue Court except those mentioned in Section 3.

Seven-and-a-half per centum on the amount or value of the subject matter in dispute subject to a maximum of fifteen thousand rupees.

Note- The amount payable under this number shall be rounded to the nearest fifty paisa.

2.

Plaint in a suit for possession under the Specific Relief Act, 1877, section 9.

A fee of one-half the amount prescribed in Serial No.1.

3.

Application for review of judgment, if presented on or after the ninetieth day from the date of the decree.

The fee leviable on the plaint or memorandum of appeal.

4.

Application for review of judgment, if presented before the ninetieth day from the date of the decree.

One-half of the fee leviable on the plaint or memorandum of appeal.

5.

Copy or translation of a judgment or order not being, or having the force of, a decree-

(a) When such judgment or order is passed by any Civil Court, other than a High Court, or by the presiding officer of any Revenue Court or office, or by any other judicial or executive authority.

One rupee.

(b) When such judgment or order is passed by a High Court.

Two rupees.

6.

Copy of a decree or order having force of a decree-

(a) When such decree or order is made by any Civil Court other than a High Court, or any Revenue Court-

(i) if the amount or value of the subject-matter of the suit wherein such decree or order is made does not exceed fifty rupees;

One rupee

(ii) if such amount or value exceeds fifty rupees.

Two rupees.

(b) When such decree or order is made by a High Court.

Five rupees.

7.

Copy of any document liable to stamp duty under the Stamp Act, 1899, when left by any party to a suit or proceeding in place of the original withdrawn-

(a) When the stamp duty chargeable on the original does not exceed fifty paisa;

The amount or duty chargeable on the original.

(b) In any other case.

One rupee.

8.

Copy of any revenue or judicial proceeding or order not otherwise provided for by this Act, or copy of any account, statement, report or the like, taken out of any Civil or Criminal or Revenue Court or office or from the office of any chief officer charged with the executive administration of a Division-

For every three hundred and sixty words or fraction of three hundred and sixty words.

Fifty paisa.

9.

Probate of a will or letters of administration with or without will annexed-

When the amount or value of the property in respect of which the grant of probate or letters is made exceeds one thousand rupees, but does not exceed ten thousand rupees.

Two per centum on such amount or value.

When such amount or value exceeds ten thousand rupees but does not exceed fifty thousand rupees.

Three per centum on such amount or value.

When such amount or value exceeds fifty thousand rupees:

Four per centum on such amount or value.

Provided that when, after the grant of a certificate under the Succession Act, 1925, in respect of any property included in an estate, a grant of probate or letters of administration is made in respect of the same estate, the fee payable in respect of the latter grant shall be reduced by the amount of the fee paid in respect of the former grant.

Note- The amount payable under this number to be rounded to the nearest rupee.

10.

Certificate under the Succession Act, 1925-

(i) On the amount or value of any debt or security specified in the certificate under section 8 of the Act.

Two per centum on such amount or value.

(ii) On the amount or value of any debt or security to which the certificate is extended under section 10 of the Act.

Three per centum on such amount or value.

Explanation 1- For the purposes of this number, the amount of a debt is its amount, including interest on the day on which the inclusion of the debt in the certificate is applied for, so far as such amount can be ascertained.

Explanation 2- Whether or not any power with respect to a security specified in a certificate has been conferred under the Act; and where such a power has been so conferred whether the power is for the receiving of interest or dividends on, or for the negotiation or transfer of the security, or for both purposes, the value of the security is its market-value on the day on which the inclusion of the security in the certificate is applied for, so far as such value can be ascertained.

11.

Application to the Board of Revenue/Commissioners of Divisions for the exercise of its revisional jurisdiction under section 84 of the Punjab Tenancy Act, 1887-

When the amount or value of the subject-matter in dispute does not exceed twenty-five rupees.

Two rupees.

When such amount or value exceeds twenty-five rupees.

The fee leviable on a memorandum of appeal.

12.

Application to a High Court for the exercise of its revisional jurisdiction under section 115 of the Code of Civil Procedure, 1908-

Where the application is for revision of an order and the amount or value of the subject-matter is less than two thousand rupees.

Seven rupees and fifty paisa.

Where the application is for the revision of an order and the subject-matter is two thousand rupees or more.

Fifteen rupees.

Where the application is for the revision of an appellate decree.

The fee leviable on a memorandum of appeal."

1.

Application or petition-

(a) When presented to any officer of the Customs or Excise Department or to any magistrate by any person having dealings with the Government and when the subject matter of such application relates exclusively to those dealings; or

When presented to any officer of land-revenue by any person holding temporarily settled land under direct engagement with Government and when the subject-matter of the application or petition relates exclusively to such engagement; or

When presented to any Civil Court other than a principal Civil Court of original jurisdiction or to any Court of Small Causes constituted under the Provincial Small Causes Courts Act, 1887, or to a Collector or other officer of revenue in relation to any suit or case in which the amount or value of subject-matter is less than fifty rupees; or

When presented to any Civil, Criminal or Revenue Court, or to any Board or Executive Officer for the purpose of obtaining a copy or translation or any judgment, decree or order passed by such Court, Board or Officer, or of any other document or record in such court or office;

One rupee.

(b) When containing a complaint or charge of any offence other than an offence for which police officers may, under the Code of Criminal Procedure, 1898, arrest without warrant, and present to any Criminal Court; or

Two rupees.

When presented to a Civil, Criminal or Revenue Court, or to a Collector or any Revenue officer, having jurisdiction equal or subordinate to a Collector or to any magistrate in his executive capacity and not otherwise provided for by this Act; or

Two rupees.

To deposit in Court revenue or rent; or

Two rupees.

for determination by a Court of the amount of compensation to be paid by a landlord to his tenant.

Two rupees.

(c) (i) When presented to a Chief Controlling Revenue or Executive Authority, or to a Commissioner of Revenue or Circuit or to any Chief officer charged with executive administration of a Division and not otherwise provided by this Act.

Two rupees.

(ii) When presented to a Court or Authority other than a High Court, for transfer of cases.

Five rupees.

(d) When presented to a High Court-

(i) Under the Companies Act, 1913, for winding up a company.

Two hundred rupees.

(ii) Under the said Act for taking some other judicial action.

Ten rupees.

(iii) For transfer of cases.

Five rupees.

(iv) In all other cases.

Five rupees.

2.

Application to any Civil Court that records may be called for from another Court-

Three rupees in addition to any fee levied on the application under clause (a), clause (b) or clause (c) of number 1 of this Schedule.

When the Court grants the application and is of the opinion that the transmission of such records involves the use of the post.

3.

Application for leave to sue as a pauper.

Two rupees.

4.

Application for leave to appeal as a pauper.

Two rupees.

5.

Plaint or memorandum of appeal in a suit to establish or disprove a right of occupancy.

Two rupees.

6.

Undertaking under section 49 of the Divorce Act, 1869.

One rupee.

7.

Mukhtarnama or Wakalatnama when presented for the conduct of any one case-

(a) to any Civil or Criminal Court, other than a High Court, or to any revenue Court, or to any Collector or magistrate, or other executive officer, except such as are mentioned in clauses (b) and (c) of this number;

Two rupees.

(b) to Commissioner or Revenue, Circuit or Customs or to any officer charged with the executive administration of a Division, not being the Chief Revenue or Executive Authority;

Two rupees.

(c) to a High Court, Board of Revenue or other Chief Controlling Revenue or Executive Authority.

Three rupees.

8.

Memorandum of appeal when the appeal is not from a decree or an order having the force of a decree and is presented-

(a) to any Civil Court other than a High Court, or to any Revenue Court or Executive Officer other than the High Court or Chief Controlling Revenue or Executive Authority;

Three rupees.

(b) to the Central Board of Revenue under section 188 of the Sea Customs Act, 1878, or section 35 of the Central Excise and Salt Act, 1944;

Twenty-five rupees.

(c) to High Court or other Chief Controlling Executive or Revenue Authority.

Ten rupees.

9.

Caveat.

Ten rupees.

10.

Petition in a suit under the Native Convert's Marriage Dissolution Act, 1866.

Ten rupees.

11.

Plaint or memorandum of appeal in each of the following suits-

(i) to alter or set aside a summary decision or order of any Civil Court, not being a High Court or any Revenue Court;

Ten rupees.

(ii) to alter or cancel any entry in a register of the names of proprietors of Revenue-paying estates;

Ten rupees.

(iii) to obtain a declaratory decree when no consequential relief is prayed;

Thirty rupees.

(iv) to set aside an award;

Ten rupees.

(v) to set aside an adoption;

Ten rupees.

(vi) to set aside an alienation;

Fifteen rupees.

(vii) every other suit where it is not possible to estimate at a money-value the subject-matter in dispute, and which is not otherwise provided for by this Act.

Ten rupees.

12.

Application under Chapter III of the Arbitration Act, 1940.

Twenty rupees.

13.

Agreement in writing stating a question for the opinion of the Court under the Code of Civil Procedure, 1908.

Twenty rupees.

14.

Every petition under the Divorce Act, 1869, except petitions under section 44 of the same Act, and every memorandum of appeal under section 55 of the same Act.

Twenty rupees.

15.

Plaint or memorandum of appeal under the Parsi Marriage and Divorce Act, 1936.

Twenty rupees.

16.

Plaint or memorandum of appeal in a suit by a reversioner under the Punjab Customary Law for a declaration in respect of an alienation of ancestral land.

Twenty rupees.

17.

For determination of fair rent or eviction of tenant under sections 4 and 13 of the West Pakistan^[40] Urban Rent Restriction Ordinance, 1959 (VI of 1959)-

(i) Where the property involved is exempted from Property Tax under the West Pakistan^[41] Urban Immovable Property Tax Act.

Five rupees.

(ii) Where such property is assessed to Urban Immovable Property Tax.

Fifteen rupees.

^[42][1.

(i) Licence for installation of new cotton ginning factory.

Rs.125 per roller or its equivalent subject to a maximum of Rs. 5,000.

(ii) Licence for installation of a new cotton pressing factory.

Rs.5,000 per bailing press.]

2.

Licence for working a cotton ginning, cotton pressing or cotton seed oil factory (before 31st August) under rule 12.

(i) Rs.20 for single roller or per saw gin with ten saws and Rs.30 per double roller gin.

(ii) Rs.50 per seed oil factory.

(iii) Rs.200 per cotton pressing factory.

3.

Licence for working a cotton ginning, cotton pressing or cotton seed oil factory (after 31st August) under rule 12.

(i) Rs.2 per day in addition to fees prescribed in 2 (i) per single roller or per saw gin with ten saws and Rs.3 per day in addition to the fees prescribed under 2 (i) per double roller gin;

(ii) Rs.2 per day in addition to the fees prescribed under 2 (ii); and

(iii) Rs.2 per day in addition to the fees prescribed under 2 (iii).

4.

Allotment of identification mark to factory under rule 12.

Rs.30 per annum.

5.

Licence for alteration or extension of an existing cotton ginning or pressing factory under rule 12.

Rs.400.

6.

Duplicate copy of a licence under rule 12.

Rs.40.

7.

Licence for installation of new or alteration or extension of an existing cotton seed oil factory under rule 12.

Rs.200.

8.

Licence for bringing into a tract or area, cotton or cotton-seed other than that prescribed for that tract or area under rule 12.

40 paisa per maund of unginned cotton, Rs.1 per maund of ginned cotton, 10 paisa per maund of cotton-seed.

9.

Receipt of cotton during a cotton year (cotton fee) under rule 12.

^[43][paisa ten per kg ^[44][to be paid within the prescribed period].]