Download THE PUNJAB FINANCE ACT, 2019 — It extends to whole of the Punjab. It shall come into force on the first day of July, 2019. There shall be charged, levied, assessed and paid a tax at the rate of five percent of the Annual Taxable Value of all categories of properties other than agriculture land, outside limits of the rating area, abutting to national or provincial highway or part thereof or within the area of motorways, in such limits and lengths, as may be notified by the Government.