# Blog

## LAND MEASUREMENT BASICS

In Pakistan the traditional unit of land is Marla and the unit measurement of a marla is karam. Sometimes, land/ plot is also measured in terms of Yards, meter and ”Gaz”.

The conversion of a marla is as follows:

• one ‘karam’ is equal to 5.5 feet
• one ‘Sq. Karam’ is called ‘One Sarsai’ = (5.5 x 5.5) = 30.25 Sq. feet
• one ‘marla’ is equal to 9 Sarsai = 9 x 30.25 Sq.ft = 272.25 Sq ft

However these days’ three different measurements are applied by various developing authorities/ private housing schemes etc. The first being 272.25 sq.ft per marla which is normally used as standard for revenue record, whereas the developing & Municipal authorities/ private housing schemes applied 250 sq.ft and 225 sq.ft per marla for calculating the size of their plots. The calculations for 225 sq.ft per marla is logical to understand where as 250 sq.ft per marla is not commonly known. In case of 225 Sq.ft per marla the karam is of 5 feet instead of 5.5 feet. As such the conversion of marla of 225 square feet appears to be as follows:

• one ‘karam’ is equal to 5 feet
• one ‘Sq. Karam’ is called ‘One Sarsai’ = (5 x 5) = 25 Sq. feet
• one ‘marla’ is equal to 9 Sarsai = 9 x 25 Sq.ft = 225 Sq ft

Similarly the standard land measurement exceeds as follows:

• one ‘kanaal’ is 20 marlas (5,445 sq ft) = 605 Sq.yard (Gaz)
• one ‘bigha’ is of 4 kanals (21780 sq. ft) = 4×605 = 2420 sq.yd. (gaz)
• one ‘killa’ is of 8 kanals = 8×605 = 4840sq.yd. (gaz)
• one ‘murabba’ is 25 killas (1,089,000 sq ft = 25 acres)
• 1 hectare is 2.5 Acres

A killa or Acre is measured rectangularly, reckoned as an area 36 karams (198 ft) x 40 karams (220 ft) (43,560 square ft). 5/8th of a Killa or Acre is known as Bigha

• 1 Karam = 5.5 feet = 1.83 Yard or Gaz
• 1 Yard or Gaz = 36 Inch = 0.91 Metre = 3 feet
• 1 Sq Yard = 9 Sq Feet
• To convert Sq feet to Sq Yard = Divide by 9
• 1 Marla is 30.25 Sq Yard ( 272.25 sq feet divide by 9 )
• 1 Kanal is 605 sq Yard ( 5445 sq feet divide by 9)
• 1 Acre is 4840 Sq Yard

EXAMPLES:

1. Plot size of 30X60 means a plot that has one side of 30 feet and the other side of 60 feet. As such, the area of the plot of 30X60 size comes to 1,800 Sq.ft (30X60=1,800). We can convert Sq.ft into Sq,Yds by dividing Sq.ft by 9. As in this example the total area of the plot is 1,800 Sq.ft and if we divide it by 9 the resulting figure of 200 will be sq.yds. For converting into meters the denominator would be 10.765 and the resulting figure would be in meters.

Now if we want to know the size of the plot in terms of marlas, all what we have to do is to divide the total sq.ft by the size of one marla i.e., either 272.25, 250 or 225.

A comprehensive per marla conversion table is presented below for ready conversion and understanding.

## TAXES ON IMMOVABLE PROPERTIES After having gone through many websites and blogs, for assessing the information available there upon, regarding application of taxes on immovable properties, I have come to the conclusion that there is too much information available on these sites, which in most of the cases is difficult to understand. The information seeker could not get the desired information instantly. Instead he has to read the whole article from top to bottom and even after reading the whole article he could not assimilate properly.

As such, I have decided to present the information concisely with specific reference to buyers and sellers. The rates of taxes are as per Income Tax Ordinance 2001, amended up to 30th June 2017. Anybody wishes to seek the detail information, may refer to the link mentioned at the end of this article.

Taxes Applicable on Sellers

(Section 236-C of the Income Tax Ordinance 2001)

Advance Tax on sale of immovable property shall be applied as follows, provided the holding period of the property is more than three years.

• Filler 1% of the amount of consideration received
• Non Filler 2% of the amount of consideration received
1. Capital Gain Tax

(Section [(1A) of section 37] of the Income Tax Ordinance 2001)

 Property Acquired S. No. Holding Period After July 01, 2016 Before July 01, 2016 1. Less than 1 Year 10 % – 2. Equal to I Year but less than 2 Years 7.5 % – 3. Equal to 2 years but less than 3 Years 5 % 5 % 4. More than 3 years 0 % 0 %

No tax shall be payable for immovable property allotted to persons mentioned in sub-section (4) of section 236C.

Taxes Applicable on Purchasers

(Section 236-K of the Income Tax Ordinance 2001)

Advance Tax on purchase of immovable property

• Where value of Immovable property is Up to 4 million 0%
• Where the value of immovable property is more than 4 million

Filer:               2%

Non-filer:       4%

• Capital Value Tax (CVT)

The Capital Value Tax (CVT) is chargeable @ 2% on all transfers of immovable properties of 500 Sq.Yds and above. Since the implementation of 18th amendment the subject tax has become a provincial tax.