Updated: Wednesday April 23, 2014/AlArbia'a
Jamada El Thaniah 23, 1435/Budhavara
Vaisakha 03, 1936, at 11:40:08 PM
The
(W.P. Ord. XXI of 1970)
C O N T E N T S
Sections
1. Short
title, commencement and extent.
2. Surcharge
on Agricultural Income tax in certain Districts.
3. Cinema
tax.
4. Surcharge
on motor vehicle tax.
5. Tax
on railway fares and freights.
6. Application
of existing laws.
7. Bar
of suits in civil courts.
8. Power
to make rules.
SCHEDULES
[1][1]The [2][2][
(W.P. Ordinance XXI of 1970)
[
An Ordinance to continue and
levy certain taxes, cesses and surcharges in the new Province of the
Preamble.— WHEREAS it is expedient to
continue and levy certain taxes, cesses and surcharges in the new Province of
the
NOW,
THEREFORE, in pursuance of the martial Law Proclamation of 25th March, 1969,
read with the Provisional Constitution Order, the Province of West Pakistan
(Dissolution) Order, 1970 and in exercise of all powers enabling him in that
behalf, the Governor of West Pakistan is pleased to make and promulgate the
following Ordinance:-
1. Short
title, commencement and extent.— (1) This ordinance may be called the [3][3][Punjab Finance Ordinance], 1970.
(2) It shall come into force on and from the
first day of July, 1970.
(3) It shall extend to the whole of the
new Province of the
2. Surcharge on Agricultural Income tax in
certain Districts.— (1) There
shall be levied and collected from every owner of land which is assessed to
agricultural income-tax in the Districts of Campbellpur, Dera Ghazi Khan,
Gujranwala, Gujrat, Jhelum, Jhang, Lahore, Lyallpur, Mianwali, Multan,
Muzaffargarh, Rawalpindi, Sahiwal, Sargodha, Sheikhupura, and Sialkot, on the
land-revenue payable in the agricultural year, 1969-70, an additional amount of
agricultural income-tex by way of surcharge at the rate specified in the First
Schedule.
Explanation— For purposes of this section “agricultural year”
means the agricultural year as defined in the [4][4][
(2) The
provisions of the Punjab Agricultural Income-tax Act, 1951, shall, so far as
may be, apply to the assessment, collection and recovery of the surcharge
imposed under this section.
3. Cinema tax.— (1) There shall be levied and collected a tax on cinemas payable by the owner or management thereof at the following rates for the financial year 1970-71:---
|
(i) In
the case of a cinema classed as a first class cinema. |
One thousand rupees. |
|
(ii) In
the case of a cinema classed as a second class cinema. |
Five hundred rupees. |
|
(iii) In
the case of a cinema classed as a third class cinema. |
One hundred rupees. |
(2) If the person responsible for the
payment of the tax under sub-section (1) fails to pay the tax within the period
prescribed under the rules for its payment, he shall be liable to pay, in
addition to the amount of such tax, a penalty not exceeding the amount of the
tax payable.
4. Surcharge on motor vehicle tax.— There shall be levied and collected in any area on which a tax is imposed on motor vehicles by or under any enactment in force, a surcharge on such tax, payable by the person by whom the tax is payable at the following rates for the financial year 1970-71:---
|
(i) Motor
vehicles used for the transport or carriage of goods and materials. |
twenty-five rupees. |
|
(ii) Motor
vehicles plying for hire and licensed to carry more than eight persons. |
fifty rupees. |
5. Tax
on railway fares and freights.— Until the 30th day of June, 1971, there
shall be levied and paid on railway fares and freights a tax according to the
scale set out in the Second Schedule.
6. Application
of existing laws.— Where any tax, cess or surcharge imposed by the
Ordinance is by way of an addition to, or a surcharge on any existing tax
imposed by or under any enactment in force, the procedure provided in such
enactment and the rules framed thereunder for the assessment, collection and
recovery of such tax, shall so far as applicable apply to the assessment,
collection and recovery of the additional tax, cess or surcharge.
7. Bar
of suits in civil courts.— No suit shall lie in any civil court to set
aside or modify any assessment, levy or collection of a tax, duty, cess or
surcharge made under this Ordinance and the rules thereunder or any penalty
imposed under sub-section (2) of section 3.
8. Power
to make rules.— (1) The Provincial Government may make rules for carrying
into effect the purposes of this Ordinance and such rules may, among other
matters, prescribe the procedure for the assessment, collection and payment of
any tax or cess levied or the imposition of any penalty under this Ordinance,
in so far as such procedure is not provided in this Ordinance.
(2) Any
rules made or deemed to have been made under the corresponding provisions of
the [6][6][Punjab Finance Ordinance], 1969
(W.P. Ordinance VII of 1969), shall, so far as may be, be continued and be
deemed to have been made under this Ordinance.
FIRST SCHEDULE
(See SECTION 2)
|
|
Surcharge |
|
Where the total land-revenue payable does not exceed
Rs.349. |
Nil. |
|
Where the total land-revenue payable exceeds Rs.349
but does not exceed Rs.499. |
Rupees twelve. |
|
Where the total land-revenue payable exceeds Rs.499
but does not exceed Rs.749. |
Rupees twenty-four |
|
Where the total land-revenue payable exceeds Rs.749
but does not exceed Rs.999. |
Rupees fifty. |
|
Where the total land-revenue payable exceeds Rs.999
but does not exceed Rs.1,999. |
Rupees one hundred. |
|
Where the total land-revenue payable exceeds
Rs.1,999 but does not exceed Rs.4,999. |
Rupees two hundred and fifty. |
|
Where the total land-revenue payable exceeds
Rs.4,999 but does not exceed Rs.9,999. |
Rupees five hundred. |
|
Where the total land-revenue payable exceeds
Rs.9,999. |
Rupees one thousand. |
SECOND SCHEDULE
(See
SECTION 5)
Tax
on railway fares and freights
PART I
|
Freight
(Goods) |
Tax |
|
Where the freight on any consignment does not exceed
Rs.3. |
Nil. |
|
Where the freight on any consignment exceeds Rs.3
but does not exceed Rs.10. |
Six paisa. |
|
Where the freight on any consignment exceeds Rs.10
but does not exceed Rs.25. |
Twelve paisa. |
|
Where the freight on any consignment exceeds Rs.25
but does not exceed Rs. 50. |
Twenty-five paisa. |
|
Where the freight on any consignment exceeds Rs.50
but does not exceed Rs. 75. |
Fifty paisa. |
|
Where the freight on any consignment exceeds Rs.75
but does not exceed Rs. 100. |
One rupee. |
|
Where the freight on any consignment exceeds Rs.100
but does not exceed Rs. 150. |
Two rupees. |
|
Where the freight on any consignment exceeds Rs.150
but does not exceed Rs. 225. |
Three rupees. |
|
Where the freight on any consignment exceeds Rs.225
but does not exceed Rs. 300. |
Four rupees. |
|
Where the freight on any consignment exceeds Rs.300. |
Four rupees plus
one rupee for every hundred rupees in excess of three hundred rupees of
freight. |
PART II
|
Fares
(Passengers) |
Amount
of tax |
|
On a First
Class ticket |
50 paisa. |
|
On a Second
Class ticket |
25 paisa. |
|
On an Inter
Class ticket |
12 paisa. |
|
On a Third Class
ticket |
6 paisa. |
Provided that no tax shall be levied where the fare does not exceed Rs.3.
[1][1]This Ordinance was promulgated by the Governor of
West Pakistan on 30th June, 1970; published in the West Pakistan Gazette
(Extraordinary), dated 30th June, 1970, pages 1597-1601; saved by Article 281
of the Interim Constitution of the Islamic Republic of Pakistan (1972); and,
validated by the Validation of Laws Act, 1975 (LXIII of 1975).
[2][2]Substituted, for “West Pakistan (Punjab) Finance
Ordinance” by the
[3][3]Ibid.
[4][4]Substituted ibid.,
for “
[5][5]W.P. Act XVII of 1967.
[6][6]Substituted, for “West Pakistan Finance Ordinance”,
by the
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| LL. B. – I | LL. B. – II
| LL. B. – III | LL. B.
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