RULE

BALUCHISTAN DISTRICT COUNCILS (TAX ON TRANSFER OF IMMOVABLE PROPERTY) RULES, 1980 BALUCHISTAN DISTRICT COUNCILS (TAX ON TRANSFER OF IMMOVABLE PROPERTY) RULES, 1980 [Gazette of ‑Baluchistan, Extraordinary, 5th February, 1980] No. 968‑1022/(1): In exercise of the powers conferred by section 225 of the Baluchistan Local Government Ordinance, 1979 (IX of 1979), the Government of Baluchistan is pleased to make the following rules, namely :‑ 1. Short title and commencement.‑(1) These rules may be called the Baluchistan District Councils (Tax on Transfer of Immovable Property) Rules, 1980. (2) They shall come into force at once. 2. Definitions.‑In these rules, unless the context otherwise requires, the following expressions shall have the meaning hereby respectively assigned to them that is to say :‑ (a) "District Council" means a District Council constituted under the Ordinance. (b) "Immovable property" means building, land, irrigation water used or untended to be used for any purpose. (c) "Revenue Officer" means Tehsildar and Naib‑Tehsildar who verify and sanction the mutations. (d) "The Ordinance" means the Baluchistan Local Government Ordi nance, 1979 (IX of 1979). (e) "Tax" means the tax levied on the transfer of immovable property under these rules. (f) "Taxation Officer" means the Chief Officer, District Council or any other Officer appointed by the District Council for the assessment and collec tion of the tax. (g) "Transfer of immovable property" means an act by which a living person conveys proprietary rights in any immovable property to any other living person, and (h) "To transfer immovable property" means to perform such an act. 3. Levy of Tax.‑(1) A District Council shall levy a tax on the transfer of immovable property situated within the District with effect from 1‑7‑1980. (2) The rate of tax shall not exceed one per cent. of the consideration of such transfer. Explanation.‑For the purpose of this rule "consideration" means the price paid for the transfer and where no price is paid the market value as assessed by the authority competent to collect the tax. 4. Assessment and collection of the tax.‑‑(1) Where an immovable property as transferred through a registered deed, the tax shall be assessed and collected by the Registrar or Sub‑Registrar at the time of the registration of such deed. (2) Where an immovable property is transferred orally and such transfer is followed by mutation of names in the revenue record at the time of the sanction of such mutation. (3) Where a transfer is not covered by sub‑rule (1) or (2), the tax in respect of the transfer shall be assessed and collected by the Taxation Officer. 5. Credit of tax to district fund.‑(11 The authority collecting the tax under rule 4 shall credit the amount so collected to the District Council fund within one week of the receipt thereof. (2) Submission of monthly statement.‑The Revenue Officer, Registrar and Sub-Registrar shall send monthly statement showing mutation and registration of deed for transfer of immovable property to the Taxation Officer, and the revenue record thereto shall be open for inspection by Taxation Officer. 6. Recovery of arrear of tax. If the tax assessed under rule 4 is not paid. the authority competent to collect the tax under that rule, shall intimate to default to the Chairman of the District Council concerned and the Chair man shall take such steps as may be necessary to recover the tax. 7. Appeal.‑Any person aggrieved by an order of assessment passed under rule 4 or rule 6 may prefer an appeal to the Collector within thirty days of such order and the order passed by the Collector on appeal shall be final.