ABSTRACT

In Pakistan real property is in principle subject to assessment and possible taxation under three separate systems. Within the rural areas land revenue is administered by the Board of Revenue although very little tax has been assessed or collected in these areas in recent years. Land revenue is in many ways more like a rent charge than a pure tax. In urban areas there are two systems of property taxation. In the federal enclaves within all the major cities, which are known as Cantonments, a property tax is paid to the Cantonment Boards who have most of the functions of a local authority. The law is contained in the Cantonments Act 1924.