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Relevant to the inquiry contemplated by clause (b) of this sub-rule (c) to examine any document, of whatever nature or kind and by whomsoever executed, (iii) Ascertain if it is assessable to tax (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 (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, (2) An assessing authority for a rating area shall have powers:. 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. (v) “Treasury” means a treasury or sub-treasury or Government or a bank authorized to accept money on behalf of Government.ģ. (iii) “Form” means a form appended to these rules 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 ] (i) “Act” means the West Pakistan Urban Immovable (1-A) They shall extend to the whole of the Province of West Pakistan Urban Immovable Property TaxĢ In these rules, unless the context otherwise requires, the following expressions shall have the meanings hereby Tax –III/2/1-58, dated 29 th December 1958.In exercise of the powers conferred by Section 23 of the 1 Urban Immoveable Property Tax Act,ġ958 the Government of West Pakistan is pleased to make the following rules:ġ (1) These rules may be called the West Pakistan urban Immovable Property Tax Rules, 1958. The Punjab ] Urban Immovable Property Tax Rules, 1958] 1
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