THE MUNICIPAL TAXATION ACT, 1881

Act No, XI OF 1881

( For Statement of Objects and Reasons, see Gazette of India, 1880, Pt. V . p 193 ; for Proceedings in Council, see ibid., Supplement, pp. 904 and 915; and ibid., 1881, Supplement, p. 250.)

[25th February, 1881]

An Act to give power to prohibit the levy of municipal taxes in certain cases.

Preamble. WHEREAS it is expedient to empower the ( Subs. by A. O., 1949, Sch., for "Governor‑General in Council".) [Government] to prohibit, in certain cases, the levy of municipal taxes payable by persons in the military ( Ins. by the Amending Act, 1934 (35 of 1934), s. 2 and Sch.) [naval] ( Ins. by the Repealing and Amending Act, 1927 (10 of 1927), s. 2 and Sch. I.) [or air‑force] service or by the ( Subs. by A. O., 1949, Sch., for " Secretary of State for India in Council ".) [Provincial Government] ; It is hereby enacted as follows :‑

1. Short title. This Act may be called the Municipal Taxation Act, 1881.

Local extent. It extends to ( Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (21 of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955), for " all the Provinces and the Capital of the Federation " which had been subs. by A. O. , 1949, Arts. 3(2) and 4, for "the whole of British India".) [the whole of Pakistan] ;

( The words " and shall come into force at once " rep. by the Repealing and Amending Act, 1914 (10 of 1914).) * * * * * * *

2. Municipal Committee defined. In this Act "Municipal Committee "( For the purposes of this Act, every Cantonment Board as defined in the Cantonments Act, 1924 (2 of 1924), is deemed to be a Municipal Committee, see s. 97 of the latter Act.**)**includes a Municipal Corporation or a body of Municipal Commissioners constituted by or under the provisions of any enactment for the time being in force.

3. Power to Prohibit. Notwithstanding anything contained in any enactment for the time being in force, the ( Subs. by A. O., 1937, for "G. G. in C.") [Central Government] may, by an order in writing, prohibits the levy by a Municipal Committee of any specified tax ( For instance of such orders relating to the Military, see Gen. R. and O. for exemption of bicycles and tricycles used by non‑commissioned officers and soldiers, see A. O., 1937.)

III of 1911 XXXIV of 1934 XIV of 1932. (a) payable by any person subject to the () [Army Act, the Indian Army Act, 1911 [or the Pakistan Army Act, 1952], the Naval Discipline Act or that Act as modified by the Pakistan Navy (Discipline) Act, 1934, the Air Force Act or the Indian Air Force Act, 1932 ( The original words viz., " Army Discipline and Regulation Act, 1879, or the Indian Articles of War, who is compelled by the exigencies of military", have been successively amended by the Repealing and Amending Act, 1927 (10 of 1927) the Amending Act, 1934 (35 of 1934), and the Indian Air Force Act, 1932 (14 of 1932), to read as above.) [or the Pakistan Air Force Act, 1953] who is compelled by the exigencies of military naval or air‑force] duty to reside within the limits of a municipality ;

( Ins. by the Central Laws (Statue Reform) Ordinance, 1960 (21 of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955). ) * * * * * * * *

'"The ( The words " or (b) payable by the Secretary of State for India in Council" rep. by A. O., 1937.) [Central Government] may, by a like order, rescind any such prohibition.

( Subs. by A. O., 1937, for " G. G. in C. ".) [3A. Power of Provisional Government to prohibit levy of taxes on it. Notwithstanding anything in any enactment for the time being in force, the Provincial Government may by an order in writing prohibit the levy by a Municipal Committee of any specified tax payable by the Provincial Government and may by a like order rescind any such prohibition.]

4. Central Government to pay taxes referred to in section 3. So long as any order made under section 3, prohibiting the levy of a tax on any person mentioned in ( Section 3A ins. ibid.) * * * that section remains in force, the ( The words "clause (a) of" rep., ibid.) [Central Government] shall be liable to pay to the Municipal Committee mentioned in the order the amount which otherwise would have been payable to such Committee by such person

Provided that the ( Subs. ibid., for "Secretary of State for India in Council".)[Central Government] shall not be liable to pay any sum in respect of any horse which such person is bound, by the regulations of the service to which he belongs, to keep.

5. Payment to be made in lieu of taxes referred to in section 3A. So long as any order made under ( Subs. ibid., for "said Secretary of State in Council".) [section 3A] prohibiting the levy of any tax payable by the ( Subs. ibid., for "section 3".) [Provincial Government], remains in force, the said ( " Subs. ibid., for "Secretary of State in Council".) [Provincial Government] shall be liable to pay to the Municipal Committee, in lieu of such tax, such sums (if any) as an officer from time to time appointed in this behalf by the ( Subs. by A. O., 1937, for "L. G.") [Provincial Government] may, having regard to all the circums tances of the case, from time to time determine to be fair and reasonable

6. Decision of questions arising under this Act. If any question arises whether any duty is military ( Ins. by the Amending Act, 1934 (35 of 1934), s. 2 and Sch.) [naval] ( Ins. by the Repealing and Amending Act, 1927 (10 of 1927), s. 2 and Sch. I‑) [or air‑force] duty within the meaning of this Act, the decision of the ( Subs. by A. O., 1937, for "G. G. in C.") [Central Government] thereon shall be conclusive.

If any question arises whether any person is compelled as aforesaid to reside within the limits of a municipality or is bound as aforesaid to keep any horse, the decision thereon of such authority as the ( Subs. by A. O., 1937, for "G. G. in C.") [Central Government] may, from time to time, appoint in this behalf shall be conclusive.

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