Powers and Duties of Officers for Property Tax:
ASSESSING AUTHORITY:
Punjab Urban Immovable Property Tax Act, 1958:
Section 7 (2): Enforcement of the Valuation List by the Assessing Authority on the date notified by the Government.
Section 8. Preparation and publication of Draft valuation list.–
Section 9. Amendment of current valuation list.–
Section 18. Powers of assessing authority to require returns for valuation list.–
Section 19. Powers of assessing authority to require returns at any time.–
Section 20. Valuation list not to be rendered invalid by certain failures or omissions.– Any failure on the part of the assessing authority to complete any proceedings with respect to the preparation of a valuation list within the time required by this Act or the rules made thereunder, or the omission from a valuation list of any matters required by the rules to be included therein shall not, of itself, render the list invalid.
Section 21. Assessing authorities, officers and servants to be deemed public servants.– Every assessing authority, and every officer working under the orders of such authority for the purposes of this Act, shall be deemed to be a public servant within the meaning of section 21 of the Pakistan Penal Code.
Section 22. Exclusion of jurisdiction of Civil Courts.– No Civil Court shall have jurisdiction in any matter which the Government or an assessing authority or any officer or servant is empowered by this Act or the rules made thereunder to dispose of, or take cognizance of the manner in which the Government, or any assessing authority, officer or servant exercise any powers vested in it or him by or under this Act or the rules made thereunder.
Powers of Assessing Authority under Punjab Urban Immovable Property Tax Rules, 1958:
Rule 3: Assessing Authority.- (1) [“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 subrule, and in the matter of recording or receiving statements of the person claiming exemption from tax.
Rule 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.
Rule 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.
Rule 6. Preparation of draft valuation list.
Rule 7. Publication of draft valuation list.
Rule 10. Hearing of objections by the Assessing Authority.
Rule 11. Authentication and custody of final valuation list.
Rule 15. (1) The assessing authority shall maintain for each rating area, a tax demand and receipt register in Form P.T.8.
Rule 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.
Rule 20. Custody and payment into Government Treasury of sums received by the collecting authority under these rules.-
Rule 21. Refund and remission of tax.-
Rule 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.
POWERS OF DIRECTORS:
Rule 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.
(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.
Rule 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.
(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 [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.
Rule 25 (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.
POWERS OF COLLECTOR:
Punjab Urban Immovable Property Tax Act, 1958:
Section 2(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;
Section 10. Appeal and revision.– (1) Any person aggrieved by an order of the appropriate authority upon an objection made before that authority under section 8,9, or 15 may appeal against such order, at any time before the expiration of thirty days from the date of such order, to the Collector of the district in which the building or land to which the objection related is situate, or to such other officer as the Government may, by notification, appoint in this behalf.
(1-A) Any person aggrieved by any entry in the valuation list prepared under section 7, or by the insertion therein or omission therefrom of any matter, or otherwise with respect to the list, may, within sixty days of the date on which the list is to come into force, prefer an appeal in respect of such entry or matter, to the Collector or to such other officer as the Government may, by notification, appoint in this behalf.
Section 16. Recovery of unpaid dues.– (1) If any sum due on account of the tax levied under section 3 or the late payment surcharge levied under section 12] or as a penalty imposed under this Act is not paid within the time allowed for its payment and the person from whom it is due does not show cause to the satisfaction of the Collector or any other person authorised by him why he should not pay the same, such sum(inclusive of all costs of recovery) may be recovered under a warrant in the prescribed form or in a form to the like effect to be signed by the Collector–
(i) by distress or sale of the movable property belonging to such person; or
(ii) by attachment and sale of the immovable property belonging to him.
The warrant may be addressed to an officer of the Excise and Taxation Department for execution, and in executing it he may obtain such assistance from other servants of the Department as he may consider necessary.
Registering Authority:
Powers under the Provincial Motor Vehicles Ordinance, 1965:
Section 25 (2) The registering authority shall issue to the owner of a motor vehicle registered by it a certificate of registration in Form G as set forth in the First Schedule on payment of the price notified by the Government] and shall enter in a record to be kept by it particulars of such certificate.
Section 25 (4): The prescribed authority shall make available to the owner, on payment of the notified price, licence number plates made of such material, colour and dimensions as may be prescribed
Section 25 (7) The owner shall display on the motor vehicle the number plates provided under this section by the prescribed authority or the registering authority.
Section 26. Issuance of Temporary registration.–
Section 27. Production of vehicle at the time of registration.–
Section 30. Assignment of registration marks and issuance of certificate of registration and license number plates for vehicles of other provinces
34. Powers for Suspension of registration.–
35. Powers for Cancellation of registration.–
37. Special requirement for registration of transport vehicles.–
38. Special particulars to be recorded on registration of transport vehicles
Powers of Registering Authority under Punjab Motor Vehicles Rules, 1969:
Rule 36: Issue temporary registration marks to newly sold vehicles.
Rule 37: issue duplicate registration certificate for loss or destruction to vehicles.
Rule 44: Maintain record of motor vehicles registered under rule 44
Rule 45: suspend certificate of registration
Rule 46: Registers hire purchase agreement for motor vehicles
Rule 47: Make Endorsement of transaction of motor vehicles.
Rule 52: Issue trade certificates to manufacturers or dealers for newly manufactured vehicles.
Powers of Director under the Punjab Motor Vehicles Rules, 1969:
Rule 29 (2): The authority to hear appeals against any order passed to suspend certificate of registration under Section 39 read with rule 35 shall be the Director, Excise and Taxation having jurisdiction in the area.
Powers of Licensing Officer under the Punjab Motor Vehicles Taxation Act, 1958:
Section 6: Service of special notice and declaration to pay motor vehicle tax.
Section 8: impose penalty for omission of declaration.
Section 13: Grant exemption from payment of motor vehicle tax
Powers of Director under the Punjab Motor Vehicles Taxation Act, 1958:
Section 12: Hear and decide appeals against assessment, imposition and recovery of motor vehicle tax
Powers of Excise Commissioner under the Punjab Excise Act, 1914:
Section 15: Revisional Powers against the order of Appellate Authority.
Section 21: Licensing Authority for establishment of distilleries and breweries
Section 22: Powers for establishment of warehouses for intoxicants
Powers of Excise Commissioner under the Prohibition (Enforcement of Hadd) Rules 1979:
Rule 11: Appeals against the orders of the Collector shall lie with the Excise Commissioner.
Rule 13. (1) The powers to grant or renew permits shall be exercised subject to the control of the Excise Commissioner.
Rule 13 (2) All or any of the powers of a Prohibition Officer specified above in rule 12 may be exercised by the Collector or Excise Commissioner.
Rule 18 (2): The Excise Commissioner may from time to time fix the maximum quantity of liquor to be allowed, to be possessed or consumed under such of the permits. He shall be competent to increase or decrease generally or special the quantity of liquor to be allowed or direct what kind of liquor is to be supplied to the consumer or a class of consumers.
Rule 20. The Excise Commissioner may declare from time to time which liquor is to be treated as intoxicating liquor and what preparation spirituous medicinal preparations, flavoring essences, extracts, colorings, perfumes, diluted preparations containing alcohol are not be treated as intoxicating liquors.
Rule 25: The following license shall be granted by the Excise Commissioner:
L-1License for import, Export, transport or sale of intoxicating liquor to trade only.
L-2. License for retail sale of intoxicating liquor.
L-3 License for Manufacture of intoxicating Liquor
Powers of Collector under the Punjab Excise Act, 1914:
Section 8 (c): Subject as aforesaid and to the control of the Commissioner and unless the [Provincial Government shall by notification otherwise direct, the Collector shall control all other excise officers in his district.
Section 24: Grant permit for possession of intoxicants
Section 27: Grant of license for manufacturing, or of supplying of wholesale or of selling by retail any country liquor or intoxicating drug within any specified local area.
Section 35: Grant of license for sale of any intoxicants within his district.
Section 44: Surrender of license.
Section 60: power for recovery of dues.
Powers of Collector under the Prohibition (Enforcement of Hadd) Order 1979:
Article 17. Licenses for 'Bona Fide' medicinal or other purposes.—The Provincial Government or, subject to the control of the Provincial Government, the Collector, may issue licences to any person in respect of any institution, whether under the management of Government or not:-
(a) for the manufacture, import, transport, sale or possession of any intoxicant or article containing intoxicating liquor on the ground that such intoxicant . or article is required by such person in respect of such institution for a bona fide medicinal, scientific, industrial or similar other purpose or for consumption by a non-Muslim citizen of Pakistan as a part of a religious ceremony or by a non-Muslim foreigner; or
(b) for the export of any intoxicant or article containing intoxicating liquor
Article 19: The Collector has power to cancel or suspend the license.
Article 22: Powers to issue search Warrants.
Powers of Collector under the Prohibition (Enforcement of Hadd) Rules 1979:
Rule 3. (1) The[District Officer/] Director, Excise and Taxation shall exercise and perform all or any of the powers or functions of Collector under the Order within his jurisdiction.
Rule 10. (1) All articles made over to the collector under the foregoing rules or confiscated by him under Article 15 (2) of the Order shall be disposed of as follows:-
(a) An intoxicant shall be destroyed or disposed of under the orders of the Collector, In the case of its destruction, this shall be done in the presence of the Prohibition Officer.
(b) All other articles made over to the Collector in accordance with the rules shall be sold in such manner as he may direct.
Rule 13 (2) All or any of the powers of a Prohibition Officer specified above in rule 12 may be exercised by the Collector or Excise Commissioner.
Rule 25: The following license shall be renewed by the Collector:
L-1License for import, Export, transport or sale of intoxicating liquor to trade only.
L-2. License for retail sale of intoxicating liquor.
L-3 License for Manufacture of intoxicating Liquor
Rule 30. The Collector may grant a licence in form ‘OL” for storage and sale of opium in favour of a person in respect of an institution. Such Licence shall be issued only to meet requirements of such addicts against a ‘Prescription Card’ issued by an authorized Medical officer who will testify that without opium he is likely to suffer from serious illness causing apprehension of death.
Powers of Prohibition Officer under the Prohibition (Enforcement of Hadd) Order 1979:
Article 23. Powers of Prohibition Officer.— In addition to the powers conferred on him by the foregoing provisions of this Order, a Prohibition Officer shall have all the powers conferred on the officer-in-charge of a police station while conducting an investigation into a cognizable offence.
Article 22: Powers to issue search Warrants.
Powers of Prohibition Officer under the Prohibition (Enforcement of Hadd) Rules 1979:
Rule 12. The PR-I and PR-II liquor permit shall be granted, by the Prohibition Officer.