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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 114. Imposition, notification and enforcement of Taxes.---(1) A Local Council subject to the provisions of any other law may, and subject to approval by the Government shall, levy all or any of the taxes, cesses, fees, rates, rents, tolls, charges, surcharges and levies specified in the Second Schedule. (2) No tax shall be levied without previous publication of the tax proposal and without inviting and considering/hearing public objections. (3) Subject to the provisions of any other law for the time being in force, and with the prior approval of the Government, a Council may reduce, suspend or abolish a tax. (4) Where a tax is levied or modified, the Local Council shall specify the date for the enforcement thereof, and such tax or the modification shall come into force on such date.