Urban immovable property tax act 1958 pdf editor

In this regard, the provisions in Article 142 (a) and 143 of the Constitution, read with those in section 3(4) and section 5 of the 1924 ActВ state that any area declared as a cantonment area under the Act will be governed by the 1924 Act and the rules and regulations made thereunder, and any other law related to local self-governance pertaining to that area would be subject to the cantonment laws. It cannot so happen that any provincial legislature can interfere in the scope of the cantonment boards defined by the federal government, nor can the latter vary the scope of local governments situated within the territory of the respective provinces, as doing so would be in grave contravention of Article 142 of the Constitution, read with the Federal Legislative List. In this regard, the federal government has defined the scope of вЂњlocal self-governmentsвЂќ in cantonment boards, by virtue of the Cantonments Act 1924 and other such laws promulgated from time to time, while the respective provincial governments have promulgated various local government laws in order to define the scope of political, administrative and financial autonomy of local governments.

However, after the insertion of the Article 140-A, the devolution of political, administrative and financial autonomy to the local government has become a constitutional duty.

It needs to be emphasized that before the insertion of Article 140-A in its present form vide the Eighteenth Amendment, the Constitution merely encouraged local government institutions through Article 32 enshrined in the Chapter containing Principles of Policy, which, as such, were not enforceable. In pursuance of Article 140-A ibid, the respective provincial legislatures have promulgated various local government laws to define the scope of political, administrative and financial autonomy of local governments situated within the territorial jurisdiction of the respective provinces. Such omission by the Constitution makers to specifically enumerate such powers was deliberate they left the scope of such powers to be determined by each Province in accordance with the prevailing circumstance and political realities of the day.вЂќ It ought to be noticed that instead of having a separate local-governmentвЂ™s legislative list enshrined in the Constitution, the scope of the autonomy to be conferred by the provinces on local governments has been left at the discretion of provincial legislatures, which is to be вЂњ between nothing and everythingвЂќ, as the вЂњ Constitution makers could have determined the scope of such devolution by enumerating Local Government powers within the Constitution itself, however, they chose, not to do so. In this regard, Article 140-A of the Constitution envisages that the respective provincial legislatures shall confer political, administrative and financial autonomy on local governments. Similarly, all the residuary subjects not mentioned in the Federal legislative List of the Constitution of 1973 come within the legislative competence of provincial legislatures. In pursuance of a similar entry related to local self-government in cantonment areas, the federal legislature of the time promulgated the Cantonments Act 1924, whereby it not only established individual cantonment boards to be body corporates but also defined the scope of вЂњlocal self-governanceвЂќ, including the political, administrative and financial powers to be conferred on cantonment boards. As far as the federal legislature is concerned, the governance of cantonment areas falls under the repository of powers/subjects mentioned in the Fourth Schedule of the Constitution of Islamic Republic of Pakistan 1973 ( Federal Legislative List) В which includes, but is not limited to, foreign affairs, communication, defence and local self-government in cantonment areas. The relationship between cantonment boards and the federal government is akin to the relationship between local governments and the respective provinces.

Urban immovable property tax act 1958 pdf editor