Section 1 in Punjab Municipalities (Manner of calculation of market value of certain buildings) Rules, 2013
1. Short title, commencement and application.
(1)These rules may be called the Punjab Municipalities (Manner of calculation of market value of certain buildings) Rules, 2013.(2)They shall come into force with immediate effect.(3)They shall apply to the multi-storeys buildings, group housing buildings or such like other buildings, which, for the purposes of the tax, are governed under the provisions of second proviso to sub-clause (a) and subclause (b) of clause (1) of section 3 of the Act:Provided that where any portion of such a building is rented out [except a building governed by the provisions of second proviso to sub-clause (a) of clause (1) of section 3 of the Act], these rules shall not apply to such portion of the building.
