Updated: Friday April 25, 2014/AlJumaa
Jamada El Thaniah 25, 1435/Sukravara
Vaisakha 05, 1936, at 08:53:30 AM
The
(Pb Act XIV of 1973)
C O N T E N T S
Sections
1. Short title, extent and commencement.
2. Definition.
3. Substitution
of Schedules to Punjab Act XV of 1951 and
4. [Repealed.]
5. Enhancement of fees relating to motor vehicles.
6. Enhancement of motor vehicles tax.
7. Amendment
of
8. Amendment of Court-fees Act, 1870 (Act No. VII of 1870).
9. Amendment
of
10. Enhancement of fees under the Cotton Control Ordinance, 1966 and the rules thereunder.
11. Application of existing laws.
12. Bar of suits in civil courts.
13. Power to make Rules.
Schedules
[1][1]The
(Pb Act XIV of 1973)
[29 June 1973]
An
Act to continue and levy certain taxes and fees in the Province of the
Preamble.– WHEREAS it is expedient to
continue and levy certain taxes and fees in the Province of the
It is hereby enacted as follows:---
1. Short title, extent and commencement.– (1) This Act may be called the Punjab Finance Act, 1973.
(2) It
shall extend to the whole of the Province of the
(3) It shall come into force on and from the 1st day of July, 1973.
2. Definition.– In this Act, unless there is anything repugnant
in the subject or context, “Government” means the Government of the
3. Substitution of Schedules to Punjab Act XV of 1951 and Bahawalpur Act XII of 1949.– Notwithstanding anything to the contrary contained in the Punjab Agricultural Income Tax Act, 1951 and the Bahawalpur State Agricultural Income Tax Act, 1949, for the Schedules appended to the said Acts, as substituted by section 3 of the Punjab Finance Ordinance, 1971 (Ordinance No. XI of 1971), the First Schedule to this Act shall be substituted.
4. [2][2][* * * * * * * * * * * * *]
5. Enhancement of fees relating to motor vehicles.– Notwithstanding anything to the contrary contained in the West Pakistan[3][3] Motor Vehicles Ordinance, 1965 and the rules made thereunder, the fees payable under the rules mentioned in column 2 of the Second Schedule appended to this Act shall be paid at the rates specified in column 3 thereof.
6. Enhancement
of motor vehicles tax.– For the Schedule to the West Pakistan[4][4] Motor Vehicles Taxation Act,
1958 (West Pakistan Act No. XXXII of 1958), in its application to the Province
of the
7. Amendment of West Pakistan[5][5] Urban
Immovable Property Tax Act, 1958 (West Pakistan Act V of 1958).– In the
(a) in clause (b), in sub-clause (ii), the words “when used exclusively for public purposes and not used or intended to be used for purposes of profit” shall be omitted; and
(b) for the existing clause (c), the following shall be substituted:---
“(c) (i) buildings and lands, the annual value of which does not exceed four hundred and thirty-two rupees; or
(ii) one building occupied by an owner for his residence, the annual value of which does not exceed four hundred and eighty-six rupees in the rating area of a municipality of the first class, subject to the condition that the owner or any member of his family does not own any other property in that rating Area and such other conditions as may be prescribed:
Provided that if such building or land is in the ownership of a person who owns any other building or land in the same rating area, the annual value of such building or land, shall, for the purposes of this clause, be deemed to be the aggregate value of all buildings and land owned by him in that area;”.
8. Amendment
of Court-fees Act, 1870 (Act No. VII of 1870).– In the Court-fees Act, 1870
(Act No. VII of 1870) in its application to the Province of the
(a) In section 7,---
(i) in clause (iv), the comma at the end shall be replaced by a colon and thereafter the following proviso shall be added:---
“Provided that nothing in this clause shall apply to suits mentioned in clause (iv-A)”;
(ii) after the existing clause (iv), the following new clause shall be added,---
“(iv-A) For a declaratory decree regarding immovable property on the basis of alleged sale, etc.– In suits for a declaratory decree with or without consequential relief as to right in or title to immovable property based on alleged sale, gift, exchange or mortgage,---
according to the value of the property,”; and
(iii) for the existing clause (v), the following shall be substituted:---
“(v) In suits for the possession of land, houses
and gardens,---
according
to the value of the subject-matter; and such value shall be deemed to be,---
(a) where the subject-matter is land and where net profits have arisen from such land during the year next before the date of presenting the plaint,---
fifteen times such net profits;
(b) where the subject-matter is land and where no such profits have arisen therefrom,---
market value of such land;
(c) where the subject-matter is a house or garden,---
according to the market value of the house or garden;”;
(b) section 35-A shall be deleted; and
(c) for Schedules I and II, the Fourth and Fifth Schedules, respectively, appended to this Act shall be substituted.
9. Amendment
of West Pakistan Family Courts Act, 1964 (West Pakistan Act XXXV of 1964).–
In the West Pakistan Family Courts Act, 1964 (
10. Enhancement of fees under the Cotton Control Ordinance, 1966 and the rules thereunder.– Notwithstanding anything to the contrary contained in the West Pakistan Cotton Control Ordinance, 1966 and the rules made thereunder, the fees payable under the rules mentioned in column 2 of the Sixth Schedule to this Act, shall be paid at the rates specified in column 3 thereof.
11. Application of existing laws.– Where any tax imposed or any fee levied by this Act is by way of an addition to any tax imposed or fee levied by or under any enactment and rules in force in the Punjab, the procedure provided in such enactment and rules for the assessment, collection and recovery of such tax or fee shall, so far as applicable, apply to the assessment, collection and recovery of the additional tax or fees, as the case may be.
12. 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, or fee made under this Act and the rules made thereunder or any penalty imposed under sub-section (2) of section 4 of this Act.
13. Power to make rules.– (1) Government may make rules for carrying into effect the purposes of this Act and such rules may, among other matters, prescribe the procedure for assessment, collection and payment of any tax or fee levied or the imposition of any penalty under this Act, in so far as such procedure is not provided in this Act.
(2) Any
rules made or deemed to have been made under the corresponding provisions of
the Punjab Finance Act, 1972, shall, so far as may be, continue in force and be
deemed to have been made under this Act.
FIRST SCHEDULE
(See SECTION 3)
|
Slabs of
total revenue |
Amount of
tax in respect of each slab. |
|
Upto Rs. 200 |
Nil. |
|
More than Rs. 200 but not more than Rs. 500. |
Equal to the land revenue. |
|
More than Rs. 500 but not more than Rs. 750. |
One-and-a-half times the land revenue. |
|
More than Rs. 750 but not more than Rs. 1,000. |
Twice the land revenue. |
|
More than Rs. 1,000 but not more than Rs. 2,000. |
Two-and-a-half times the land revenue. |
|
More than Rs. 2,000 but not more than Rs. 3,000. |
Three times the land revenue. |
|
More than Rs. 3,000 but not more than Rs. 5,000. |
Three-and-a-half times the land revenue. |
|
More than Rs. 5,000 but not more than Rs. 8,000. |
Four-and-a-half times the land revenue. |
|
More than Rs. 8,000 but not more than Rs. 10,000. |
Six times the land revenue. |
|
More than Rs. 10,000. |
Seven times the land revenue. |
[7][7][SECOND SCHEDULE
(See SECTION 5)
|
Serial
No. |
Description
of fee and relevant rule of the |
Rate of
fee. |
|
1 |
2 |
3 |
|
[8][8][1. |
Fee for the test of competence to drive under
sub-rule (3) of rule 8– |
Rs. |
|
|
(i) Motor Cycle |
[9][9][50.00] |
|
|
(ii) Motor Cycle Rickshaw |
30.00 |
|
|
(iii) Motor Cab Rickshaw |
[10][10][50.00] |
|
|
(iv) Motor
Car |
[11][11][160.00] |
|
|
(v) Motor
Cab/Taxi |
40.00 |
|
|
(vi) Delivery
Van |
40.00 |
|
|
(vii) Light
Transport Vehicle |
[12][12][160.00] |
|
|
(viii) Heavy
Transport Vehicle |
[13][13][210.00] |
|
|
(ix) Light
Transport Vehicle (P.S.V.) |
[14][14][150.00] |
|
|
(x) Heavy
Transport Vehicle (P.S.V.) |
[15][15][200.00] |
|
|
(xi) Locomotive |
100.00 |
|
|
(xii) Tractor |
[16][16][50.00] |
|
|
[17][17][(xii-a) Tractor Commercial |
100.00] |
|
|
(xiii) Road
Roller |
100.00 |
|
|
(xiv) Invalid
Carriage |
20.00 |
|
|
(xv) Any
other category |
40.00 |
|
2. |
Fee for issue of driving licence
under clause (i) of rule 26– |
|
|
|
[18][18][(i) Motor Cycle |
100.00 |
|
|
(ii) Motor
Cycle Rickshaw |
100.00 |
|
|
(iii) Motor
Cab Rickshaw |
100.00] |
|
|
(iv) Motor
Car |
[19][19][150.00] |
|
|
(v) Delivery
Van |
60.00 |
|
|
(vi) Light
Transport Vehicle |
[20][20][150.00] |
|
|
(vii) Heavy
Transport Vehicle |
[21][21][200.00] |
|
|
(viii) Locomotive |
140.00 |
|
|
(ix) Tractor |
[22][22][50.00] |
|
|
(x) Road
Roller |
100.00 |
|
|
(xi) Invalid
Carriage |
20.00 |
|
|
(xii) Any
other category |
40.00 |
|
|
[23][23][(xii-a) Tractor Commercial |
100.00] |
|
3. |
For renewal of driving licence
under clause (ii) of rule 26– |
|
|
|
(a) If paid within thirty days from the day of
the expiry of a licence. |
Same as for the issue of a licence
under serial No. 2 above |
|
|
(b) If paid after thirty days but within ninety
days of the expiry of a licence. |
a sum equal to the fee under item (a) above plus 50%
thereof. |
|
|
(c) If paid after ninety days but within one
year of the expiry of a licence. |
a sum
equal to double the fee prescribed under item (a) above. |
|
|
(d) If paid after one year of the expiry of a licence. |
a sum
equal to the fee under item (c) above plus 25% thereof. |
|
4. |
Fee for a duplicate licence
under sub-rule (6) of rule 13, sub-rule (4) of rule 14 and sub-rule (4) of
rule 15. |
a sum
equal to the fee prescribed for the issue of a licence
under serial No.2 above. |
|
5. |
[24][24][(i) Fee for
learner’s driving licence under sub-rule (2) of
rule 19. |
Rs. 60.00 |
|
|
(ii) Fee
for renewal of a learner’s driving licence under
sub-rule (4) of rule 19. |
Rs. 40.00]] |
|
[25][25][6. |
Fee for duplicate certificate on loss or destruction
of certificate of registration of a vehicle, other than a transport vehicle,
under sub-rule (2) of Rule 37. |
Rs.[26][26][500.00] |
|
[27][27][7. |
Fee for duplicate certificate on loss
or destruction of– |
|
|
|
(a) certificate
of registration of a transport vehicle, under sub-rule (2) of Rule 38. |
Rs.[28][28][1000.00] |
|
|
(b) certificate
of fitness of a transport vehicle, under sub-rule (2) of Rule 38. |
Rs.100.00] |
|
[29][29][8. |
Fee for duplicate certificate of a
defaced or torn– |
|
|
|
(a) certificate
of registration of a transport vehicle, under sub-rule (2) of Rule 39. |
Rs.[30][30][1000.00] |
|
|
(b) certificate
of fitness of a transport vehicle, under sub-rule (2) of Rule 39. |
Rs.100.00] |
|
[31][31][9. |
Registration fee under rule
42 shall be charged at the following rates:- |
|
|
|
(a) Motorcycles/Scooters, Tractors and
Truck/Buses/Pickups/ Rickshaws/Taxis |
1% of the value of the vehicle. |
|
|
(b) Combined Harvesters, Rigs, Fork Lifters, Road
Rollers, construction and earth moving machinery such as Wheel Loaders,
Cranes, Excavators, Graders, Dozers and Pipe Layers, Road Making and
Road/Sewerage Cleaning Plants. |
Rs.300.00 |
|
|
(c) Other vehicles with engine power– |
|
|
|
(i) not exceeding 1000cc |
1% of the value of the
vehicle |
|
|
(ii) exceeding
1000cc but not exceeding 2000cc |
2% of the value of the vehicle |
|
|
(iii) exceeding
2000cc |
4% of the value of the
vehicle |
|
|
Provided
that– |
|
|
|
(i) vehicles meant for the invalid, ambulances
and vehicles designed to be exclusively used to carry the dead shall be
charged at the rate of Rs.100/-; and |
|
|
|
(ii) temporary registration of any vehicle shall be charged at the
rate of Rs.200/-.] |
|
|
[32][32][10. |
Fee for transfer of ownership
of a motor vehicle under sub-rule (1) of Rule 47 shall be charged at the
following rates:- |
|
|
|
(a) a
motorcycle, a scooter and an invalid carriage or a trailer not having more
than two wheels and not weighing more than one ton in unladen
weight; |
Rs.[33][33][150.00] |
|
|
(b) a
heavy transport vehicle; |
Rs.4,000.00 |
|
|
[34][34][(c) any other vehicle– |
|
|
|
(i) with engine capacity up to 1000cc |
Rs.1,200.00 |
|
|
(ii) with engine capacity exceeding 1000cc but not exceeding 1800cc.. |
Rs.2,000.00 |
|
|
(iii) with engine capacity exceeding 1800cc. |
Rs.3,000.00] |
|
[35][35][11. |
Fee for issuance of a copy of record or part thereof including
miscellaneous certificates/orders relating to record maintained under rule
44. |
Rs.20.00 per copy] |
|
[36][36][12. |
Fee for endorsement
of Hire Purchase Agreement of a vehicle under sub-rule (6) of rule 46 shall
be charged at the following rates:- |
|
|
|
(a) a motorcycle, a scooter
and an invalid carriage or a trailer not having more than two wheels and not
weighing more than one ton in unladen weight; |
Rs.150.00 |
|
|
(b) a heavy transport vehicle; |
Rs.4,000.00 |
|
|
(c) any other vehicle– |
|
|
|
(i) with
engine capacity upto 1000cc |
Rs.1,200.00 |
|
|
(ii) with engine capacity
exceeding 1000cc but not exceeding 1800cc |
Rs.2,000.00 |
|
|
(iii) with engine capacity exceeding 1800cc. |
Rs.3,000.00] |
|
[37][37][13. |
Fee
for assignment of fresh registration mark to a vehicle under section 30 of
the Provincial Motor Vehicles Ordinance, 1965 and under sub-rule (1) of rule
48 shall be charged at the following rates– |
|
|
|
(a) a
motorcycle, a scooter and an invalid carriage or a trailer not having more
than two wheels and not weighing more than one ton in unladen
weight; |
Rs.150.00 |
|
|
(b) a heavy transport vehicle; |
Rs.4,000.00 |
|
|
(c) any other vehicle– |
|
|
|
(i) with engine capacity upto 1000cc |
Rs.1,200.00 |
|
|
(ii) with engine capacity
exceeding 1000cc but not exceeding 1800cc |
Rs.2,000.00 |
|
|
(iii) with
engine capacity exceeding 1800cc |
Rs.3,000.00] |
|
[38][38][14. |
Fee
for alteration in a motor vehicle under sub-rule (2) of rule 49 shall be
charged at the following rates:- |
|
|
|
(i) transport
vehicles |
Rs.3,000.00 |
|
|
(ii) other vehicles |
Rs.1,500.00] |
THIRD
SCHEDULE
(See SECTION 6)
|
Serial
No. |
Description
of motor vehicles |
Annual
rate of tax |
|
1 |
2 |
3 |
|
|
|
Rs. |
|
1. |
Cycles (including motor scooters) and cycle with
attachment for propelling the same by mechanical process not exceeding 8 cwts. in unladen weight:- |
|
|
|
(a) Bicycles not exceeding 200 Ibs. in unladen weight. |
30 |
|
|
(b) Bicycles exceeding 200 Ibs.
in unladen weight. |
40 |
|
|
(c) Bicycles if used for drawing a trailer or
side-car, in addition. |
10 |
|
|
(d) Tricycles |
40 |
|
2. |
Vehicles not exceeding 5 cwts.
in unladen weight, adapted and used for invalids. |
5 |
|
3. |
Vehicles used for the transport or haulage of goods
or materials (including tricycles weighing more than 8 cwts.
in unladen weights):- |
|
|
|
(a) Electrically propelled vehicles not
exceeding 25 cwts. in unladen
weight. |
35 |
|
|
(b) All vehicles with maximum laden capacity
upto 4,480 Ibs. (including delivery vans). |
240 |
|
|
(c) All vehicles with maximum laden capacity
exceeding 4,480 Ibs. but not exceeding 8,960 Ibs. |
400 |
|
|
(d) All vehicles with maximum laden capacity
exceeding 8,960 Ibs. but not exceeding 13,440 Ibs. |
600 |
|
|
(e) All vehicles with maximum laden capacity
exceeding 13,440 Ibs. but not exceeding 17,920 Ibs. |
1,200 |
|
|
(f) All vehicles with maximum laden capacity
exceeding 17,920 Ibs. |
1,800 |
|
|
(g) Extra charges for trailer. |
138 |
|
4. |
Vehicles plying for hire and ordinarily used for the
transport of passengers (taxis and buses)– |
|
|
|
(a) Tram cars |
15 |
|
|
(b) Tricycles propelled by mechanical power
(rickshaw/ cabs seating not more than 3 persons). |
250 |
|
|
(c) Other vehicles seating not more than 4
persons. |
330 |
|
|
(d) Other vehicles seating more than 4 but not
more than 6 persons. |
415 |
|
|
(e) Other vehicles seating more than 6
persons. |
104 per seat |
|
|
Provided that
the motor vehicles plying for hire exclusively within the limits of a corporation,
a municipality or a cantonment and seating more than 20 persons shall be
subject to the payment of motor vehicles tax at the rate of Rs. 50 per seat
per annum. Note– The number of persons mentioned in Article
4 does not include the driver and, as the case may be, the cleaner, the
conductor or the attendant of the vehicle. |
|
|
5. |
Motor vehicles other than those liable to tax under
the foregoing provisions of this Schedule– |
|
|
|
(a) seating not more than one person. |
84 |
|
|
(b) seating not more than 3 persons. |
168 |
|
|
(c) seating not more than 4 persons. |
240 |
|
|
(d) seating more than 4 persons for every
additional person that can be seated. |
60 per seat. |
|
|
Note– Station-wagons used for private purposes
shall be taxed under Article 5. |
|
FOURTH
SCHEDULE
(See SECTION 8)
“SCHEDULE I
Ad Valorem FEES
|
Serial
No. |
Article |
Proper
fee |
|
1 |
2 |
3 |
|
1. |
Plaint, written statement pleading a set off or
counter claim or memorandum of appeal (not otherwise provided for in this
Act) or of cross-objection presented to any Civil or Revenue Court except
those mentioned in Section 3. |
Seven-and-a-half
per centum on the amount or value of the subject matter in dispute subject to
a maximum of fifteen thousand rupees. |
|
|
Note– The amount payable under this number shall
be rounded to the nearest fifty paisa. |
|
|
2. |
Plaint in a suit for possession under the Specific
Relief Act, 1877, section 9. |
A fee of one-half the amount
prescribed in Serial No.1. |
|
3. |
Application for review of judgment, if presented on
or after the ninetieth day from the date of the decree. |
The fee leviable
on the plaint or memorandum of appeal. |
|
4. |
Application for review of judgment, if presented
before the ninetieth day from the date of the decree. |
One-half
of the fee leviable on the plaint or memorandum of
appeal. |
|
5. |
Copy or translation of a judgment or order not
being, or having the force of, a decree– |
|
|
|
(a) When such judgment or
order is passed by any |
One rupee. |
|
|
(b) When such judgment or order is passed by a
High Court. |
Two rupees. |
|
6. |
Copy of a decree or order
having force of a decree– |
|
|
|
(a) When such decree or order
is made by any |
|
|
|
(i) if the amount or
value of the subject-matter of the suit wherein such decree or order is made
does not exceed fifty rupees; |
One rupee |
|
|
(ii) if such amount or value exceeds fifty
rupees. |
Two rupees. |
|
|
(b) When such decree or order is made by a High
Court. |
Five rupees. |
|
7. |
Copy of any document liable to
stamp duty under the Stamp Act, 1899, when left by any party to a suit or
proceeding in place of the original withdrawn– |
|
|
|
(a) When the stamp duty chargeable on the
original does not exceed fifty paisa; |
The amount or duty
chargeable on the original. |
|
|
(b) In any other case. |
One rupee. |
|
8. |
Copy of any revenue or judicial
proceeding or order not otherwise provided for by this Act, or copy of any
account, statement, report or the like, taken out of any Civil or Criminal or
Revenue Court or office or from the office of any chief officer charged with
the executive administration of a Division– |
|
|
|
For every three hundred and sixty words or fraction
of three hundred and sixty words. |
Fifty paisa. |
|
9. |
Probate of a will or letters of administration with
or without will annexed– |
|
|
|
When the amount or value of the property in respect
of which the grant of probate or letters is made exceeds one thousand rupees,
but does not exceed ten thousand rupees. |
Two per centum on such amount or value. |
|
|
When such amount or value exceeds ten thousand
rupees but does not exceed fifty thousand rupees. |
Three per centum on such amount
or value. |
|
|
When such amount or value exceeds fifty thousand
rupees: |
Four per centum on such amount
or value. |
|
|
Provided that when, after the grant of
a certificate under the Succession Act, 1925, in respect of any property
included in an estate, a grant of probate or letters of administration is
made in respect of the same estate, the fee payable in respect of the latter
grant shall be reduced by the amount of the fee paid in respect of the former
grant. |
|
|
|
Note– The amount payable under this number to
be rounded to the nearest rupee. |
|
|
10. |
Certificate under the Succession Act, 1925– |
|
|
|
(i) On
the amount or value of any debt or security specified in the certificate
under section 8 of the Act. |
Two per centum on such
amount or value. |
|
|
(ii) On the amount or value of any debt or
security to which the certificate is extended under section 10 of the Act. |
Three
per centum on such amount or value. |
|
|
Explanation 1– For the purposes of this number, the amount of a debt is its amount, including interest on the day on which the inclusion of the debt in the certificate is applied for, so far as such amount can be ascertained. Explanation 2– Whether or not any
power with respect to a security specified in a certificate has been
conferred under the Act; and where such a power has been so conferred whether
the power is for the receiving of interest or dividends on, or for the
negotiation or transfer of the security, or for both purposes, the value of
the security is its market-value on the day on which the inclusion of the
security in the certificate is applied for, so far as such value can be
ascertained. |
|
|
11. |
Application
to the Board of Revenue/Commissioners of Divisions for the exercise of its revisional jurisdiction under section 84 of the Punjab
Tenancy Act, 1887– |
|
|
|
When the amount or value of the subject-matter in
dispute does not exceed twenty-five rupees. |
Two rupees. |
|
|
When such amount or value exceeds twenty-five
rupees. |
The
fee leviable on a memorandum of appeal. |
|
12. |
Application to a High Court for the exercise of its revisional jurisdiction under section 115 of the Code of
Civil Procedure, 1908– |
|
|
|
Where the application is for revision of an order
and the amount or value of the subject-matter is less than two thousand
rupees. |
Seven rupees and fifty paisa. |
|
|
Where
the application is for the revision of an order and the subject-matter is two
thousand rupees or more. |
Fifteen rupees. |
|
|
Where the application is for the revision of an
appellate decree. |
The fee leviable on a
memorandum of appeal.” |
FIFTH SCHEDULE
(See SECTION 8)
“SCHEDULE II
FIXED RATES
|
Serial
No. |
Article |
Proper
fee |
|
1 |
2 |
3 |
|
1. |
Application or petition– |
|
|
|
(a) When presented to any officer of the Customs or Excise Department or to any magistrate by any person having dealings with the Government and when the subject matter of such application relates exclusively to those dealings; or When presented to any officer of
land-revenue by any person holding temporarily settled land under direct
engagement with Government and when the subject-matter of the application or
petition relates exclusively to such engagement; or |
|
|
|
When presented to any Civil Court other than a principal Civil Court of original jurisdiction or to any Court of Small Causes constituted under the Provincial Small Causes Courts Act, 1887, or to a Collector or other officer of revenue in relation to any suit or case in which the amount or value of subject-matter is less than fifty rupees; or When presented to any Civil, Criminal
or Revenue Court, or to any Board or Executive Officer for the purpose of
obtaining a copy or translation or any judgment, decree or order passed by
such Court, Board or Officer, or of any other document or record in such
court or office; |
One rupee. |
|
|
(b) When
containing a complaint or charge of any offence other than an offence for
which police officers may, under the Code of Criminal Procedure, 1898, arrest
without warrant, and present to any Criminal Court; or |
Two rupees. |
|
|
When presented to a Civil, Criminal or
Revenue Court, or to a Collector or any Revenue officer, having jurisdiction
equal or subordinate to a Collector or to any magistrate in his executive
capacity and not otherwise provided for by this Act; or |
Two rupees. |
|
|
To deposit in Court revenue or rent; or |
Two rupees. |
|
|
for determination by a Court of the amount of compensation to
be paid by a landlord to his tenant. |
Two rupees. |
|
|
(c) (i) When presented
to a Chief Controlling Revenue or Executive Authority, or to a Commissioner
of Revenue or Circuit or to any Chief officer charged with executive
administration of a Division and not otherwise provided by this Act. |
Two rupees. |
|
|
(ii) When
presented to a Court or Authority other than a High Court, for transfer of
cases. |
Five rupees. |
|
|
(d) When
presented to a |
|
|
|
(i) Under the Companies Act, 1913, for winding
up a company. |
Two hundred rupees. |
|
|
(ii) Under
the said Act for taking some other judicial action. |
Ten rupees. |
|
|
(iii) For
transfer of cases. |
Five rupees. |
|
|
(iv) In
all other cases. |
Five rupees. |
|
2. |
Application to any |
|
|
|
When the Court grants the application and is of the
opinion that the transmission of such records involves the use of the post. |
Three
rupees in addition to any fee levied on the application under clause (a),
clause (b) or clause (c) of number 1 of this Schedule. |
|
3. |
Application for leave to sue as a pauper. |
Two rupees. |
|
4. |
Application for leave to appeal as a pauper. |
Two rupees. |
|
5. |
Plaint or memorandum of appeal in a suit to
establish or disprove a right of occupancy. |
Two rupees. |
|
6. |
Undertaking under section 49 of
the Divorce Act, 1869. |
One rupee. |
|
7. |
Mukhtarnama or Wakalatnama when
presented for the conduct of any one case– |
|
|
|
(a) to any Civil or Criminal Court, other than a
High Court, or to any revenue Court, or to any Collector or magistrate, or
other executive officer, except such as are mentioned in clauses (b) and (c)
of this number; |
Two rupees. |
|
|
(b) to Commissioner or Revenue, Circuit or
Customs or to any officer charged with the executive administration of a
Division, not being the Chief Revenue or Executive Authority; |
Two rupees. |
|
|
(c) to a High Court, Board of Revenue or other
Chief Controlling Revenue or Executive Authority. |
Three rupees. |
|
8. |
Memorandum of appeal when the appeal is not from a
decree or an order having the force of a decree and is presented– |
|
|
|
(a) to any Civil Court other than a High Court,
or to any Revenue Court or Executive Officer other than the High Court or
Chief Controlling Revenue or Executive Authority; |
Three rupees. |
|
|
(b) to the Central Board of Revenue under section
188 of the Sea Customs Act, 1878, or section 35 of the Central Excise and
Salt Act, 1944; |
Twenty-five rupees. |
|
|
(c) to High Court or other Chief Controlling
Executive or Revenue Authority. |
Ten rupees. |
|
9. |
Caveat. |
Ten rupees. |
|
10. |
Petition in a suit under the Native Convert’s
Marriage Dissolution Act, 1866. |
Ten rupees. |
|
11. |
Plaint or memorandum of appeal in each of the
following suits– |
|
|
|
(i) to alter or set aside a summary decision or
order of any |
Ten rupees. |
|
|
(ii) to
alter or cancel any entry in a register of the names of proprietors of
Revenue-paying estates; |
Ten rupees. |
|
|
(iii) to
obtain a declaratory decree when no consequential relief is prayed; |
Thirty rupees. |
|
|
(iv) to
set aside an award; |
Ten rupees. |
|
|
(v) to
set aside an adoption; |
Ten rupees. |
|
|
(vi) to
set aside an alienation; |
Fifteen rupees. |
|
|
(vii) every other suit where it is not possible to
estimate at a money-value the subject-matter in dispute, and which is not
otherwise provided for by this Act. |
Ten rupees. |
|
|
Application under Chapter III of the Arbitration
Act, 1940. |
Twenty rupees. |
|
13. |
Agreement in writing stating a question for the
opinion of the Court under the Code of Civil Procedure, 1908. |
Twenty rupees. |
|
14. |
Every petition under the
Divorce Act, 1869, except petitions under section 44 of the same Act, and
every memorandum of appeal under section 55 of the same Act. |
Twenty rupees. |
|
15. |
Plaint or memorandum of appeal under the Parsi Marriage and Divorce Act, 1936. |
Twenty rupees. |
|
16. |
Plaint or memorandum of appeal in a suit by a reversioner under the Punjab Customary Law for a
declaration in respect of an alienation of ancestral land. |
Twenty rupees. |
|
17. |
For determination of fair rent or eviction of tenant
under sections 4 and 13 of the West Pakistan[39][39]
Urban Rent Restriction Ordinance, 1959 (VI of 1959)– |
|
|
|
(i) Where the property involved is exempted from
Property Tax under the West Pakistan[40][40]
Urban Immovable Property Tax Act. |
Five rupees. |
|
|
(ii) Where
such property is assessed to Urban Immovable Property Tax. |
Fifteen rupees. |
SIXTH SCHEDULE
(See SECTION 10)
|
Serial
No. |
Description
of fee and relevant rule of the |
Fee |
|
1 |
2 |
3 |
|
[41][41][1. |
(i) Licence for
installation of new cotton ginning factory. |
Rs.125 per roller or its equivalent subject to a
maximum of Rs. 5,000. |
|
|
(ii) Licence for installation of a new cotton pressing
factory. |
Rs.5,000 per bailing press.] |
|
2. |
Licence for working a cotton ginning,
cotton pressing or cotton seed oil factory (before 31st August) under rule
12. |
(i) Rs.20 for single roller or per saw gin with ten saws and Rs.30 per double roller gin. (ii) Rs.50 per seed oil factory. (iii) Rs.200 per cotton pressing factory. |
|
3. |
Licence for working a cotton ginning,
cotton pressing or cotton seed oil factory (after 31st August) under rule 12. |
(i) Rs.2 per day in addition to fees prescribed in 2 (i) per single roller or per saw gin with ten saws and Rs.3 per day in addition to the fees prescribed under 2 (i) per double roller gin; (ii) Rs.2 per day in addition to the fees prescribed under 2 (ii); and (iii) Rs.2 per day in addition
to the fees prescribed under 2 (iii). |
|
4. |
Allotment of identification mark to factory under
rule 12. |
Rs.30 per annum. |
|
5. |
Licence for alteration or extension of an existing cotton
ginning or pressing factory under rule 12. |
Rs.400. |
|
6. |
Duplicate copy of a licence
under rule 12. |
Rs.40. |
|
7. |
Licence for installation of new or alteration or extension
of an existing cotton seed oil factory under rule 12. |
Rs.200. |
|
8. |
Licence for bringing into a tract or area, cotton or
cotton-seed other than that prescribed for that tract or area under rule 12. |
40 paisa per maund of unginned cotton, Rs.1 per maund
of ginned cotton, 10 paisa per maund of
cotton-seed. |
|
9. |
Receipt of cotton during a cotton year (cotton fee)
under rule 12. |
[42][42][paisa
ten per kg [43][43][to be paid within the
prescribed period].] |