THE SINDH LOCAL GOVERNMENT
ORDINANCE, 2001
Department
and Taluka or Town Municipal Administration
1[shall appoint an Internal Auditor
2[as may be prescribed].
(2) Internal audit shall be an independent objective
assurance and consulting activity designed to add value and improve a Local
Government’s operations and shall help the Local Government accomplish the
objectives by bringing a systematic and disciplined approach to evaluate and
improve the effectiveness of risk management, control, and governance
processes. (3) The
Internal Auditor shall serve as a principal
support person to respective Nazim of District
Government or Taluka or Town Municipal
Administration by providing information to him
and members of the respective Council on Local
Government performance.
3[116 Taxes to be
levied:- (1) A Council may levy
taxes, cesses, fees, rates, rents, tolls,
charge, surcharge and levies specified in the
Second Schedule:
Provided that the Government shall vet the tax
proposal prior to the approval by the concerned
Council :
Provided further that the proposal shall be
vetted within thirty days from the date of
receipt of the proposal failing which it would
deemed to have been vetted by the Government.
(2)
No tax shall be levied without previous
publication of the tax proposal and after
inviting and hearing public objections.
(3)
A council may, subject to provisos of
sub-section (1) increase, reduce, suspend,
abolish or exempt any tax.]
117.
Rating Areas and Property Tax. -
(1) On commencement of this Ordinance every
Taluka and Town shall be rating areas within
In section
115A(1) substituted for the word “may” by the
Sindh Local Government (Amdt.) Ordinance, 2007
(Ord. No.V of 2007), the Sindh Gaz.Extr. Pt.1
3Section 116 substituted, ibid.
The meaning
of the Sindh Urban Immovable Property Tax Act,
1958
W.P. Act V
of 1958)
[(2) The
Taluka Council or Town Council as the case may
be shall subject to the provisions of section
116, determine the rate of Property Tax in an
area within the Taluka or Town;
Provided
that in the areas within a Taluka or Town where
rate has not been determined, the rate shall
remain as zero.]
(3)
Unless varied under sub-section (2)
above, the existing rates in the areas within
a Taluka and Town shall remain in force.
Explanation:- For the purpose of this Section
the “rate” shall mean the tax leviable under the
Sindh Urban Immovable Property Tax Act, 1958 (W.P.Act
V of 1958).
118.
Collection of Taxes. – 2(1) All
taxes, levied under this Ordinance shall be
collected as prescribed. 3[.].
3[ * * *
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2)
Failure to pay any tax and other money
claimable under this Ordinance shall be an
offence and the arrears shall be recovered as
arrears of land revenue.
119. Bottom up Planning and the Ownership
Incentive System.- (1) Before the beginning
of the financial year the respective Local
Government shall lay down and announce the
classification of development schemes to be
undertaken exclusively under the provisions of
this Section.
(2)
A Local Government may grant to the
Citizen Community
1Sub-section (2) substituted by the
Sindh Local Govt. (Eight.Amdt.) Ord. 2002 XLVI
of 2002), the Sindh Govt. Gaz. Extr. Pt.1
No.1380, dt. 23rd November, 2002 and
shall be deemed to have taken effect on the 1st
day of July, 2002.
3In
Section 1118(1) at the end colon substituted by
full stop & thereafter provision omitted by the
Sindh Local Govt. (Amdt.) Ordinance, 2007 (Ord.
No.V of 2002). The Sindh Gaze. Extr. Pt.1,
P.No.25, dtd. April 2, 2007 | 
