113
Rating Areas and Property Tax
Act: Balochistan Local Government Act 2010
Section Provisions
ACT V OF 2010 ACT V OF 2010 BALOCHISTAN LOCAL GOVERNMENT ACT, 2010 An Act to provide for the constitution and continuance of Local Government Institutions in Balochistan, and to consolidate law relating to the Local Government and to provide for the matters connected therewith and ancillary thereto. [Gazette of Balochistan, Extraordinary, 13th May, 2010] No. PAB/Legis: V(8)/2010, dated 13-5-2010.---The Balochistan Local Government Bill, 2010 having been passed by the Provincial. Assembly of Balochistan on 10th May, 2010 and assented to by the Governor, Balochistan on 11th May, 2010 is hereby published as an Act of the Provincial Assembly. Preamble.---Whereas the Constitution of Islamic Republic of Pakistan under Article 32 requires the State to encourage Local Government Institutions composed of elected representatives of the areas concerned and having special representation of peasants workers and women: Whereas the Constitution requires the provincial, government to decentralize the government administration under Article 140-A so as to facilitate expeditious disposal of its business to meet the convenience and requirements of the public: And Whereas it is expedient to consolidate the law relating to Local Government Institutions so as to the obligation in line with the requirements of the Constitution: Now therefore, it is enacted as under: CHAPTER - Xl LOCAL COUNCIL TAXATION 113. Rating Areas and Property Tax.---(1) On commencement of this Act, every notified urban area shall be the Rating Area within the meaning of Balochistan Urban Immovable Property Tax Act, 1958 (West Pakistan Act V of 1958). (2) The Metropolitan Corporation, Municipal Corporation and Municipal Committee, as the case may be, shall determine the.. rate of property tax in their respective area: Provided that the Government may vary the rate of property tax for any local area or a part thereof determined by the Local Council, and thereafter, the rate fixed by the Government shall prevail: Provided further that in the urban areas where the rate has not been determined, the areas shall be deemed to be exempted from property tax till determination of the rate. (3) Unless varied under subsection (2), the existing rates shall remain in force. (4) Government may declare any local area or a part thereof as the Rating Area. Explanation:---For the purpose of this section the "Rate" shall mean the tax leviable under the Balochistan Urban Immovable Properly Tax Act, 1958 (West Pakistan Act V of 1958).