INFORMATION ABOUT EXCISE AND TAXATION DEPARTMENT PUNJAB

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I share all information about Excise and taxation department i hope its helpful all Respected member
who are appear in Interview of Excise Taxation Inspector 
Excise & Taxation Department is the major provincial revenue collecting agency of the Province
Punjab.Before 1974, it was the part of Board of Revenue comprising of 1 Secretary-cum-DG, 1
Director Intelligence, 5 Directors, 25 ETOs. Now it is functional as an independent Provincial
Department comprising of One Secretary, one Director General at Provincial level, 12-Directors at
Divisional level, 61- Excise and Taxation Officers at District level and almost 3200 supporting/field
staff.
Government of the Punjab, Excise & Taxation Department was established for:
Providing services for collection of various taxes and duties efficiently and effectively.
Suggesting ways and means for additional resource mobilization in the Province.
Building up of taxpayer confidence.
Creating taxpaying culture.
Collection of Provincial and Federal Taxes as assigned by the Government.
Enforcement of applicable Rules, Regulations and Ordinance.
Enforcement of Hadd Ordinance, 1979 for prohibition of liquors, intoxicants and narcotics.
Regulation of import, export, possession consumption of various dangerous drugs and
narcotic substance.
Issuance of Registration Marks and Certificates to all kind of vehicles.
Collection of Token Tax from the owners of Tied-Up Vehicles.
Collection of Token Tax from the owners of Non Tied-Up Vehicles, through post offices.
Issuance of "Duplicate Registration Certificates" of the vehicles, "Change of Ownership", "Change
of Engine Number" and issuance of NOC" etc. for the owners of the vehicles.
Assessment of Property Units under the jurisdiction of Punjab Government to maintain their record
with full particulars.
Collection of Property according to the assessment of Property Unit.
Issuance of Assessment Copy of Property Unit on PT-1 Form.
Issuance of Clearance Certificate in respect of Property Unit.
Updating of records in respect of property Unit in respect of "Change of ownership", "Self occupied
Property Unit", "Rented property unit" etc.
Issuance of different Permits/Licenses for profession and sale of liquors and spirits.
Department supplies "Opium Tablets" for medical care on the prescription of competent Medical
Officers.
Department also provides "Medicinal Powders" to the License of DD-5 for using in and
manufacturing of many medicines for Public Health Care.
Property Tax
Motor Vehicles Tax
Excise Duty
Professional Tax
Entertainment Duty
Hotel Tax
Cotton Fee
Education Cess on Club
Farm House Taxes
Organogram
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The provincial Excise & Taxation Department has field offices in every District of the Province
Punjab. As per district Government Rules of Business, 2001, the assessment & collection of the
following taxes/levies have been devolved to District Government:
Property Tax
Entertainments Duty
Real Estate Agents & Motor Vehicles Dealers
For the assessment and collection of these devolved taxes, the Director Excise & Taxation has been
designated as District Officer, Excise & Taxation Officer as Deputy District Officer and Assistant
Excise & Taxation Officer as Assistant District Officer for the following eight districts. They shall
function and perform the duties of Collector/Appellate Authority, Assessing Officer and Assistant
District Officer respectively.
City District Lahore
Gujranwala
Rawalpindi
Faisalabad
Sargodha
Multan
Bahawalpur
Dera Ghazi Khan
For the remaining 26-Districts, Excise & Taxation Officer has been designated as District Officer and
Assistant Excise & Taxation Officer as Deputy District Officer. They shall function and perform the
duties of Collector and Assessing Authority respectively. Each Executive District Officer (Revenue)
has been appointed as Commissioner to function and perform the duties under the Punjab
Entertainment Rules, 1958 and the Punjab Urban Immovable Property Tax Rules, 1958.
Tax on Luxury Houses
________________________________________
• RATE OF TAX
• PROCEDURE OF ASSESSMENT
• TIME AND MODE OF PAYMENT OF PROPERTY TAX
• REBATE IN PROPERTY TAX
• EXEMPTIONS TO PROPETY TAX
RATE OF TAX
Property Tax is the most important levy administered by the Excise and Taxation Department. It is
levied under the Punjab Urban Immovable Property Tax Act, 1958 in urban areas of the Province
that have been notified as Rating Areas for the purpose of assessment of the property tax. Under the
provisions of the Act, the property tax is levied on the annual value of buildings and land located in
the rating area. It is levied at the rate of 20% of annual value if it does not exceed Rs. 20,000/-
whereas the tax rate is 25% of the annual value if it exceeds Rs. 20,000/-
PROCEDURE FOR ASSESSMENT
Assessment of the properties is based primarily on the nature of occupation and the type of building.
Locality –wise yardsticks for commercial and non-commercial have been prescribed. Annual value
the properties is calculated through these yardsticks. On the base of annual value of the property
unit, Property Tax is charged on the rates mentioned above.
TIME AND MANNER OF PAYMENT
• The tax is payable in two six monthly installments.
• Time allowed for payment is 30 days from the date of serving of Demand Notice accompanied with
the Challan Form.
• The tax is deposited into the Treasury or State Bank or in the specified branches of National Bank
of Pakistan.
• Payment can be made through a cheque (accompanied by Challan Form) drawn on a scheduled
bank in favour of the Excise & Taxation Officer of the District concerned.
REBATE
A rebate equal to 5 % of the amount of annual tax for financial year is allowed if the amount of
annual tax paid in lumpsum on or before the 31st August of the financial year.
EXEMPTIONS
• The Property not capable of commanding annual rent exceeding Rs. 720/-
• A single house not commanding annual rent exceeding Rs. 1800/- if occupied by the owner for his
residence.
• The buildings owned by widows or minor orphan , tax liability of which is up to Rs. 6750/- per
annum are exempted.
• One residential house is province owned by a person who is permanently incapacitated to earn his
livelihood.
• One self-occupied residential house up to one Kanal in the province owned by a Fedral and
Provincial Retired Government servant and if it exceeds to one Kanal then it will be liable to pay tax
as per assessment.
• Those buildings owned by a Government or a Local Authority such as a Corporation, Municipality
or town committee.
• Mosques and other religious buildings.
• Those used as public parks and playgrounds, schools, boarding, houses, hostels, libraries, and
hospitals.
• Properties, the rents of which are devoted exclusively to religious or prescribed public charitable
institutions.
PROPERTY TAX NOTICES
• P.T-10
It is a challan upon which name of assesses, his property number, amount of tax for current financial
year, arrears (if any) and last date of payment is mentioned. Upon receipt of this challan the
assessee should deposit tax before last date mentioned in any branch of National Bank of Pakistan
or State Bank of Pakistan where provincial receipts are received. Challan consists of three portions.
The duplicate portion of this challan is sent to the E&T department through treasury where amount
deposited is entered in the concerned registered. It is desirable, if photo copy of receipt is directly
sent of E&T office, so that proper entry is recorded in the relevant record in time so that no further
notice is sent to the assessee.
• P.T-11
When the assesse does not pay the tax in time specified in PT-10 a penalty equal to the amount of
tax can be imposed upon him. Through PT-11 notice, the assessee is given opportunity to satisfy
that non deposition of tax in time was not willful. On receipt of this notice, that assessee should
appear personally or through some representative, before the concerned authority and inform the
reasons for non depositions so that penalty may not be imposed upon him.
• P.T-14
Where the owner of a property tax does not pay property tax in time, the tenant of the property may
be mad ebound to deposit the rent in Government Treasury until tax liability is cleared. For this
Purpose, Notice PT-14 is issued to the tenants who should deposit rent in Government Treasury on
Challan PT-10.
• P.T-13
Whenever the Assessing Authority ETO gets information about any change in description, use,
possession, or ownership of any property unit, PT-13 is issued stating such change, proposed
assessment and tax. The person who is served with this notice should file an objection in the office
of concerned ETO within 14 days. If no objection is received within 14 days such change is
confirmed.
NOTICE UNDER SECTION 81 OF LAND REVENUE ACT 1967
Whenever an assessee does not pay in time, the ETO with delegated powers of Assistant Collector
Grade – I under Punjab Land Revenue Act, 1967 may issue a demand notice under Section 81 of
the Act ibid. On receipt of this notice the assessee should immediately contact Excise & Taxation
Officer because next step will be warrants of arrest to the defaulter.
COPY OF P.T.-1
The P.T.1 register is the basic documents in property tax record. In this register the particulars,
descriptions, ownership, possessions, use, gross annual rental value, and the annual rental value
are mentioned. Any changes in the property, ownership are incorporated in this register. Any person
filing an appeal or revision is required to attach copy of PT-1 along with the appeal or revision. This
copy can be obtained on an application written on a plain paper bearing a court fee stamp of Rs. 2/-
Motor Vehicle Tax
________________________________________
Motor Vehicles Tax is an important levy of Excise & Taxation Department. It brings considerable
revenue and is another major source of income to the exchequer. It is administered under the
provisions of the Motor Vehicle Ordinance, 1965 and Motor Vehicle Tax Act, 1958.
Details pertaining to the taxes / fees associated with the Motor Vehicle Tax along with their rates are
given below:
TYPE OF TAXES / FEE
• New Registration fee 
• Rates of Transfer fee
• Rates of Token Tax Motor Car 
• Rates of other Post Transactions
• Rates of Security Featured Items
• Rates of Withholding Tax - (One Time at Registration on Local Cars)
• Rates of Motor Tax on Commercial Vehicles
• Rates of Income Tax
• Rebate in Token Tax
• Excise Duty
• ________________________________________
• The Excise Fee is administered under the Punjab Excise Act 1914 and the Prohibition
(Enforcement of Hadd) Ordinance, 1979. The Excise Fee/Duty is levied on various excisable articles
including liquor, medicinal opium powder, liquor vends etc. The details are as follows: 
• The following taxes are collected under the head of Excise Fee: 
• 
• 1. STILL HEAD DUTY
• (It is payable by licensee before the issue of any consignment from a Distillery unless the issue is
in bond)
• (i) @ Rs.8/- per litre on Beer
• (ii) @ Rs.450/- per LP Gallon on Pakistan Made Foreign Liquor (PMFL)
• 
• 2. VEND FEE:
• (It is payable on the sale of liquor/beer/wine by Vender. The fee shall be fixed at the current rates
of vend fee of actual sales after every 10 days and shall be payable within seven days thereof.)
• (i) @ Rs.1260/- per Bulk Gallon or Six Quart Size Bottles on Pakistan Made Foreign Liquor (PMFL)
• (ii) @ Rs.55/- per litre on Beer
• (iii) @ Rs.420/- per Gallon on Wine
• 
• 3. DUTY ON THE MANUFACTURE OF RECTIFIED SPIRIT: 
• (It is a duty on a Distillery payable by consignee in advance)
• (i) @ Rs. 60.00/- per LP Gallon on Rectified Spirit.
• (ii) @ Rs.1.75/- per LP Gallon Rectified Spirit for Industrial use. 
• 
• 4. Export Duty 
• (It is a duty on importor collected by exportor in advance)
• PMFL:- Rs.40 per Bulk Gallon
• Beer:- Rs.1/- per Liter
• 
• 5. SALE OF OPIUM:
• (i) @ Rs.17,000/- per Kg on Excise Opium.
• (i) @ Rs. 20,000/- per Kg on Medicinal Opium Power at the 
• time of sale to the Licensee DD-5. 
• (iii) @ Rs. 8/- per tablet at the time of sale of Opium Tablets 
• to addicts. 
• 
• The Punjab Excise Act, 1914
• 
• The Act was passed on 12th January 1914 and came into force with effect from 1st February 1914;
vide Punjab Government Notification No.112 dated 23rd January 1914. The Act was amended time
to time. Act deals with the power of the Government to import, export, transport, manufacture of
intoxicants and manufacture/production of alcoholic drinks in breweries as well as distilleries. The
power of the Government to grant permission or license is exclusively in regard to the aforesaid
intoxicants, production of alcoholic products.
• A number of licenses/permits are issued under Punjab Excise Act, 1914 and the rules made there
under (as contained in Manual Volume-II and Punjab Prohibition (Enforcement of Hadd) Order and
rules 1979) for medicinal or industrial use on payment of requisite fee/duty. Detail is as under:
Professional Tax
________________________________________
Introduction to Professional Tax
The Professional Tax is administered under the provisions of The Punjab Finance Act 1977 and the
Punjab Professions and Trade Tax Rules 1977. This tax is levied and collected on/from the persons
or class of persons engaged in a profession, trade, calling or employment in the Province of the
Punjab and it shall come into force on and from the first day of July under section 1 (3) of the Punjab
Finance Act, 1977.
History of Professional Tax
It was properly levied in 1964 as Rs. 30/- for every Profession, Trade, Calling and Employment
under Punjab Finance Act, 1964 but it was made a proper shape under the Punjab Finance Act,
1977 and 6 different categories were defined first time. The maximum limit of the levy-able tax was
Rs. 5000/-. But the latest position of the said tax was finalized in 1999, as follows:
The amendment in the Limitation Act, 1941 made by Federal Parliament, vide section 2 of the
Federal Finance Act, 1999, the amendment made in the second schedule to the Punjab Finance
Act,1977 vide section 6 of the Punjab Finance Act, 1977 had become redundant. Therefore, the
Government of Punjab had stopped making assessment and recovery of professional tax once
levied on the basis of payable income tax @ 1% under the provision of section 6 of the Punjab
Finance Act, 1977 and had reverted back to the previous schedule forming the basis of assessment
of professional tax in accordance with the amendment made by the Federal Parliament in the
Limitation Act of 1941 vide section 2 of the Federal Finance Act of 1999 and subsequent enactment
to this effect from 01.07.1977 instead of 01.07.1999 by the Punjab Government in complete
adherence to the provision of section 4 of the Federal Finance Act, 2006. Under Article 163 of the
constitution of 1973, Tax on professions, trade, callings or employment is a provincial levy.
Therefore all functional establishments/units of the registered in business/professional activities in
the province of Punjab are liable to be assessed to professional Tax under Section 3 of the Punjab
Finance Act, 1977 and the second schedule made there under. In this context it is further submitted
that vide section 4 of the Federal Finance Act of 2006 the Federal parliament has given effect to the
said amendment in the Limitation Act of 1941 from 01.07.1977 instead of 01.07.1999. Therefore, the
charge of professional tax upto the limit of Rs. 100,000/- in respect of assesses has been lawfully
held valid with effect from 01.07.1977.
Modes of Professional Tax
1. Companies registered under Companies Ordinance, 1984
2. Factories as defined under the Factories Act,1932
3. Commercial Establishments other than the above said two categories
4. Importers and Exporters
5. Government Contractors 
6. Government Builders 
7. Government Property Developers
8. Service Providers
• Property Dealers
• Motor Car Dealers
• Motor Cycle Dealer
• Employees
• Doctors
• Hakeems or Ayuervedics
• Auditing Firms
• Engineers 
• Tax consultants
• Architects
• Lawyers
• Member of Stock Exchange
• Money Changers
• Recruiting Agents
• Carriage of Goods and Passengers
• Health Clubs
• Jewelers
• Departmental Stores
• Electronic goods Stores
• Cable Operators
• Printing Presses
• Pesticide Dealers
• Tobacco Whole Sellers
Entertainment Duty
________________________________________
The entertainments duty is administered under the Punjab Entertainments Duty Act/Rules 1958. This
duty is levied on admission to any entertainment. According to the Punjab Entertainments Duty Act
1958, entertainment includes any exhibition, performance, amusement or horse-racing to which
persons are admitted at payment. The rate of duty varies according to the class/type of
entertainment which details are given below :-
Entertainment Duty is levied :-
Entertainment Duty is levied as follows:
Hotel Tax
________________________________________
The Hotel Tax is collected under the provisions of Punjab Finance Ordinance 1978, (Provisions
relating to the levy and collection of Hotel Tax) and the Punjab Hotel Tax Rules, 1992. This tax is
levied and collected from the owner or management of a hotel against the total number of lodging
units (rooms) actually occupied in the hotel. The rate of tax varies from 4% to 8% details of which
are as under:
Cotton Fee
________________________________________
Cotton fee was levied by Government of Punjab vide the Cotton Control Ordinance/Rules 1966 and
its recovery was earlier assigned to the Agriculture Department. However, the levy was assigned to
Excise and Taxation Department in 1973. The rates of fee since its levy continue to change and at
present it is charged @ 0.10 paisa per kg. Through a notification, Excise and Taxation Inspectors
were declared as Cotton Inspectors and following registers were described to be maintained by an
owner/proprietor of a Cotton Factor for the purpose of Cotton Fee
Education Cess on Club
________________________________________
Government of the Punjab, vide Finance Act 2011, levied Education Cess on elite clubs whose initial
membership fee for any category of members is Rs 200,000 or more and which are notified as club
by the government, at the following rates
Farm House Tax
________________________________________
Farm House Tax was levied by Government of the Punjab, vide Finance Act 2011, on farm houses
lying outside existing rating areas of property tax and whose total area is four kanals, including the
areas under farming, minimum covered area of 5000 square feet, and constructed after the year
1980, at the following rates
Tax on Luxury Houses
________________________________________
Luxury tax on houses was levied, vide Punjab Finance Act, 2013, on a residentialhouse, irrespective
of its current use, and located in a rating area specified as category A for purposes of the Punjab
Urban Immoveable Property Tax Act, 1958 (V of 1958) or located in an area as the Government
may, by notification, specify, but shall not include a house owned by the Government, Federal
Government, local government, development authority or any other body or authority owned or
controlled by the Government or in which the Government has substantial financial interest. The
rates are tabulated as under
Act & Laws
________________________________________
Substantive Laws / Subordinate Legislation The function of the Excise and Taxation Department are
to administer the following Acts and Rules:
Governing Laws
The Punjab Cotton Control Ordinance, 1966 (Provision relating to the levy and collection of Cotton
Fee).
The Punjab Urban Immovable Property Tax Act, 1958.
The Punjab Urban Immovable Property (Validation Of Tax) Act, 1976.
The Punjab Entertainments Duty Act, 1958.
The Punjab Motor Vehicles Taxation Act, 1958.
The Punjab Tobacco Vend Act, 1958.
The Punjab Finance Act 1977 (Provisions relating to the levy and collection of Tax on Professions,
Trades, Callings or Employment).
The Punjab Finance Ordinance, 1978. (Provisions relating to the levy and collection of Hotel Tax).
The Punjab Real Estate Agents and Motor Vehicles Dealers (Regulation of Business) Ordinance
1980.
The Punjab Excise Act 1914.
The Punjab Local Option Act
Rules
The Punjab Urban Immovable Property Tax Rules, 1958.
The Punjab Entertainments Duty Rules, 1958.
The Punjab Motor Vehicles Taxation Rules, 1959.
The Punjab Tobacco Vend Rules, 1958.
The Punjab Motor Vehicles Rules, 1969.
The Cotton Control Rules, 1966.
The Punjab Professions and Trades Tax Rules, 1977.
The Punjab Hotel Tax Rules 1992.
The Real Estate Agents and Motor Vehicles Dealers (Regulation of Business) Rules 1980.
The Punjab Liquor License Rules.
The Punjab Liquor Import, Export, Transport and Possession Orders.
The Punjab Excise (Grant of Rewards to informers and Other Persons) Rules.
The Punjab Liquor Permit and Pass Rules.
The Punjab Distillery Rules.
The Punjab Brewery Rules.
The Punjab Chemical Works Rules.
Bonded Spirit Ware-House Rules.
The Punjab Spirituous Preparations Bonded Ware-House Rules.
The Punjab Sweets Manufacture Rules.
The Punjab Excise Barrier Rules.
The Punjab Intoxicants License and Sales Orders.
The Punjab Intoxicants Confiscation Rules.
The Prohibition (Enforcement of Hadd) Order 1979.
The Punjab Excise Bottles Rules.
The Punjab Excise Beer Bottles Rules.
The Punjab Excise Fiscal Orders.
The Punjab Powers and Appeal Orders.
The Punjab Referendum Orders.
The Punjab Supply and Sales Of Homeopathic Drug Rules.
The Punjab Opium Rules.
Luxury Tax Rules.
Regards:
Shahzad Ahmad
#admin

Hierarchy of excise and taxation department main posts 

==================
Constable bps 9
Assistant sub inspector bps 11
Sub inspector. Bps 14
Excise and taxation inspector bps 16
Excise and taxation officer bps 17
Deputy director /admin/revenue. Bps 18
Director bps 19/20
Director general bps 20/21