Updated: Sunday April 27, 2014/AlAhad
Jamada El Thaniah 27, 1435/Ravivara
Vaisakha 07, 1936, at 07:47:52 PM
The
(Pb Ord III of 2000)
C O N T E N T S
Sections
1. Short title, extent and commencement.
2. Amendment of Act II of 1899.
3. Amendment of Act V of 1958.
4. Amendment of Act X of 1958.
5. Amendment of Act XXXII of 1958.
6. Amendment of Act XIV of 1973.
7. Amendment of Act XV of 1977.
8. Amendment of Ordinance XIII of 1978.
9. Amendment of Act VI of 1994.
10. Amendment of Act VI of 1995.
11. Amendment of Act V of 1996.
12. Amendment of Act IX of 1997.
13. Amendment of Act VII of 1998.
14. Power to make rules.
SCHEDULES
[1][1]The
(Pb
Ord III of 2000)
[30 June 2000]
An Ordinance to levy,
rationalize and abolish certain taxes and duties in the Province of the
WHEREAS it is expedient to
levy, rationalize and abolish certain taxes and duties in the Province of the
AND WHEREAS the Provincial Assembly
stands suspended in pursuance of the Proclamation of Emergency of the
fourteenth day of October, 1999, and the Provisional Constitution Order No. 1
of 1999;
And whereas the
Governor of the
NOW, THEREFORE, in pursuance of the
aforesaid proclamation and the Provisional Constitution Order read with the
Provisional Constitution (Amendment) Order No. 9 of 1999, on the instructions
of the Chief Executive and in exercise of all powers enabling him in that
behalf, the Governor of the Punjab is pleased to make and promulgate the
following Ordinance:---
1. Short
title, extent and commencement.— (1) This Ordinance may be called the Punjab
Finance Ordinance, 2000.
(2) It
shall extend to whole of the
(3) It
shall come into force on and from 1st of July, 2000.
2. Amendment
of Act II of 1899.— In the Stamp Act, 1899 (II of 1899), in Schedule I,---
(1) Article
12-A shall be deleted;
(2) Article
12-B shall be deleted;
(3) in
Article 23, after sub-article (b), the following new sub-article shall be
inserted, namely:---
|
“(bb) |
if relating to the sale or transfer of a
registered motor vehicle; |
One hundred rupees.”; |
(4) Article
37 shall be deleted;
(5) in
Article 53, the sub-article (d) shall be deleted; and
(6) Article
63-A shall be deleted.
3. Amendment
of Act V of 1958.— In the
(1) in
section 3, sub-section (9) shall be deleted;
(2) for
section 3-A the following shall be substituted, namely:---
“3-A. Share of local bodies in the tax.— Out of
tax collected under this Act from within the limits of a Metropolitan
Corporation, a Municipal Corporation, a Municipal Committee, a Town Committee,
a Cantonment Board or any other authority legally entitled to or entrusted by
the Government with the control or management of a municipal or local fund, the
Government shall, after retaining five per cent thereof as collection charges,
pay eighty-five per cent of the balance to such Metropolitan Corporation,
Municipal corporation, Municipal Committee, Town Committee, Cantonment Board or
any other authority, as the case may be.”;
(3) In
section 4,---
(a) in
clause (c),---
(i) in sub-clause (i), for the words “six hundred
and forty-eight” the words “one thousand and eighty” shall be substituted;
(ii) in sub-clause (ii), for the words “one
thousand and eighty” the words “one thousand six hundred and twenty” shall be
substituted;
(b) in
clause (g),---
(i) in sub-clause (i), for the words “ten thousand
and eight hundred” the words “twenty-one thousand and six hundred” shall be
substituted;
(ii) sub-clause (ii) shall be omitted; and;
(c) for
clause (gg) the following shall be substituted, namely:---
“(gg) one
residential house measuring an area up to one kanal owned and occupied for his
residence by a retired Government Servant of the Federation or a Province:---
Provided
that in this clause Government Servant shall not include a servant of a body
corporate owned, established or controlled by the Federal or a Provincial
Government.”.
4. Amendment
of Act X of 1958.— In the Punjab Entertainments Duty Act, 1958 (X of 1958), in
section 3-A, in the table,---
(1) in
column 1, serial number 1 and the entries thereto in columns 2 and 3 shall be
deleted; and
(2) in
column 1, against serial number 2, in column 3, for the word “fifty” the word
“twenty” shall be substituted.
5. Amendment
of Act XXXII of 1958.— In the Punjab Motor Vehicles Taxation Act, 1958
(XXXII of 1958), for the existing Schedule, the First Schedule to this
Ordinance shall be substituted.
6. Amendment
of Act XIV of 1973.— In the
(1) in
serial number 2, for entries (i), (ii) and (iii), the following shall be
substituted, namely:---
“(i) Motor
Cycle 100/-
(ii) Motor Cycle Rickshaw 100/-
(iii) Motor Cab Rickshaw 100/-”;
(2) in
serial number 5, for sub-serial numbers (i) and (ii) the following shall be
substituted, namely:---
“(i) Fee for learner’s driving licence 60/-
under
sub-rule (2) of rule 19.
(ii) Fee for renewal of a learner’s 40/-”; and
driving
licence under sub-rule
(4)
of rule 19.
(3) for
serial number 9 and the entries against it, the following shall be substituted,
namely:---
“9. Registration fee under rule 42 shall be
charged at the following rates:---
|
(a) Motorcycles/Scooters |
1% of the value of the vehicle. |
|
(b) Tractors. |
0.5% of the value of the vehicle. |
|
(c) Trucks/Buses/Pickups/Rickshaws/
Taxis. |
1% of the value of the vehicle. |
|
(d) Vehicles other than those plying for hire
with engine power,--- |
|
|
(i) not
exceeding 1300 cc. |
1% of the value of the vehicle. |
|
(ii) exceeding
1300 cc but not exceeding 2500cc. |
2% of the value of the vehicle. |
|
(iii) exceeding
2500 cc. |
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/- |
|
|
(ii) temporary registration of any vehicle shall
be charged at the rate of Rs. 200/-”. |
|
7. Amendment
of Act XV of 1977.— In the
(1) in
section 3, in sub-section (1), after the word “employment”, the words “wholly
or partly” shall be inserted; and
(2) for
the Second Schedule and the entries against it, the Second Schedule to this
Ordinance shall be substituted.
8. Amendment
of Ordinance XIII of 1978.— In the Punjab Finance Ordinance, 1978 (XIII of
1978), section 9 shall be deleted.
9. Amendment
of Act VI of 1994.— In the Punjab Finance Act, 1994 (VI of 1994),
section 6 shall be deleted.
10. Amendment
of Act VI of 1995.— In the Punjab Finance Act, 1995 (VI of 1995),
sections 6 and 7 shall be deleted.
11. Amendment
of Act V of 1996.— In the Punjab Finance Act, 1996 (V of 1996), sections 8 and 9
shall be deleted.
12. Amendment
of Act IX of 1997.— In the Punjab Finance Act, 1997 (IX of 1997),
sections 7, 8 and 9 shall be deleted.
13. Amendment
of Act VII of 1998.— In the Punjab Finance Act, 1998 (VII of 1998),
sections 8 and 9 shall be deleted.
14. Power to
make rules.—
The Government may make rules for carrying out the purposes of this Ordinance.
FIRST SCHEDULE
(see section 5)
“SCHEDULE
(see section 3)
|
S.No. |
Description
of Motor Vehicles |
Annual
Rate of Tax |
|
1. |
(a) An amount of Rs.1000/- shall be charged for
motorcycles and scooters; once for all at the time of registration. |
|
|
|
(b) An amount of Rs.1000/- shall be charged once
for all from those motorcycles and scooters registered prior to the 1st July,
1994 if lifetime tax has not been paid earlier. |
|
|
|
(c) An amount of Rs.1200/- shall be charged once
for all at the time of registration from a motorcycle drawing a side trailer
or cabin. |
|
|
2. |
Vehicles (including
tricycles/trucks/trailers/delivery vans) used for the transport or haulage of
goods or materials— |
|
|
|
(a) electrically propelled vehicles not exceeding
1250 Kg., in unladen weight: |
Rs. 500/- |
|
|
(b) vehicles (including delivery vans) with
maximum laden capacity upto 4060 Kg.; |
Rs. 800/- |
|
|
(c) vehicles with maximum laden capacity
exceeding 4060 Kg., but not exceeding 8120 Kg.; |
Rs.2200/- |
|
|
(d) vehicles with maximum laden capacity
exceeding 8120 Kg. but not exceeding 12000 Kg.; |
Rs.4000/- |
|
|
(e) vehicles with long trailers or other vehicles
with maximum laden capacity exceeding 12000 Kg. but not exceeding 16000 kg.; |
Rs. 6000/- |
|
|
(f) vehicles with long trailers or other
vehicles with maximum laden capacity exceeding 16000 Kg. |
Rs. 8000/- |
|
|
(g) vehicles drawing other trailers. |
Appropriate rate out of the rates at (a) to (f) above
applicable to the vehicle plus Rs.400/- |
|
3. |
Vehicles playing for hire and ordinarily
used for the transport of passengers (taxis and buses)— |
|
|
|
(a) Tricycles propelled by mechanical power
(motor cab rickshaws) with seating capacity of not more than 3 persons: |
Rs.400/- |
|
|
(b) Tricycles propelled by mechanical power
(motorcycle rickshaws) with seating capacity of not more than 6 persons: |
Rs.400/- |
|
|
(c) motor vehicles with a
seating capacity of more than 20 persons playing for hire exclusively within
the limits of a Corporation, Municipality or Cantonment or partly within and
partly outside such limits with sixty percent of the total length of the
route falling within the limits of a Corporation, Municipality or Cantonment. |
Rs.100/-per seat |
|
|
(d) mini buses with a seating
capacity of more than 6 and less than 20 persons plying for hire exclusively
within the limits of Corporation Municipality or Cantonment; |
Rs.160/- per seat |
|
|
(e) other vehicles with a seating capacity of— |
|
|
|
(i) not
more than 6 persons (motor cabs); |
Rs. 700/- |
|
|
(ii) more
than 6 persons— |
|
|
|
(1) non air-conditioned |
Rs.168/- per seat |
|
|
(2) air-conditioned |
Rs.300/ per seat |
|
|
Explanation.— The seating capacity for the
purpose of this clause shall not include the seats meant for driver and
conductor. |
|
|
4. |
Motor vehicles (motor cars/jeeps) other
than those mentioned above and having— |
|
|
|
(a) seating capacity of not more than 3 persons. |
Rs. 500/- |
|
|
(b) seating capacity of more than 3 persons but
not more than 6 persons— |
|
|
|
(i) with
engine power not exceeding 1000 cc. |
Rs.550/- |
|
|
(ii) with
engine power exceeding 1000 cc but not exceeding 1300 cc. |
Rs. 1000/- |
|
|
(iii) with
engine power exceeding 1300 cc but not exceeding 1500 cc. |
Rs. 1800/- |
|
|
(iv) with
engine power exceeding 1500 cc but not exceeding 2500 cc. |
Rs. 2500/- |
|
|
(v) with
engine power exceeding 2500 cc |
Rs. 5000/- |
|
|
(c) seating
capacity of more than 6 persons— |
|
|
|
(i) other
than buses and station wagons not plying for hire. |
Rs. 800/- per seat |
|
|
(ii) Buses
and station wagons not plying for hire. |
Rs. 300/- per seat |
|
|
Explanation.— Motor vehicles taxed under
this clause shall pay tax at the concessional rate of 75% of the payable tax
on completion of 10 years of payment of tax after the date of registration.” |
|
SECOND SCHEDULE
(see section 7)
“SECOND SCHEDULE
(see section 3)
|
Sr.
No. |
Class
of Persons |
Rate
of tax per
annum (Rupees) |
|
(1) |
(2) |
(3) |
|
1. |
Companies registered under Companies
Ordinance, 1984 with paid up capital— |
|
|
|
i) upto
rupees 5 million |
5,000/- |
|
|
ii) exceeding
rupees 5 million but not exceeding rupees 50 million |
20,000/- |
|
|
iii) exceeding rupees 50 million but not exceeding
rupees 100 million |
50,000/- |
|
|
iv) exceeding rupees 100 million but not
exceeding rupees 200 million |
75,000/- |
|
|
v) exceeding
rupees 200 million |
1,00,000/- |
|
2. |
Persons other than companies owning
factories as defined under the Factories Act, 1932 and having— |
|
|
|
i) employees
not exceeding 10 |
1,000/- |
|
|
ii) employees
exceeding 10 but not exceeding 25 |
2,000/- |
|
|
iii) employees exceeding 25 |
5,000/- |
|
3. |
i) Persons
other than companies owning commercial establishments having10 or more
employees— |
|
|
|
a) within Metropolitan and Municipal
Corporations limits |
3,000/- |
|
|
b) others |
2,000/- |
|
|
ii) All other commercial establishments other
than wholesalers and retailers |
1,000/- |
|
4. |
Persons who are engaged in a profession, trade,
calling or employment either wholly or partly within the Province of Punjab,
who were assessed to pay income tax during the preceding financial year. |
200/- |
|
5. |
Contractors, builders and property
developers, who during the preceding financial year supplied to the Federal
or the Provincial Government or a company or a factory or a commercial
establishment or an autonomous or a semi autonomous organization or any Local
Authority goods, commodities and services of the value— |
|
|
|
i) exceeding
rupees 1 million but not exceeding rupees 10 million |
3,000/- |
|
|
ii) exceeding
rupees 10 million but not exceeding rupees 50 million |
5,000/- |
|
|
iii) exceeding rupees 50 million |
10,000/- |
|
6. |
Persons engaged in various professions and
providing different services such as— |
|
|
|
i) Medical
consultants or specialists/ dental surgeons— |
|
|
|
a) within Metropolitan and Municipal
Corporations limits |
7,000/- |
|
|
b) others |
5,000/- |
|
|
ii) Registered
medical practitioners— |
|
|
|
a) within Metropolitan and Municipal Corporations
limits |
1,500/- |
|
|
b) others |
1,000/- |
|
|
iii) Others including homoeopaths, hakeems and
ayuervedics— |
|
|
|
a) within Metropolitan and Municipal
Corporations limits |
1,000/- |
|
|
b) others |
500/- |
|
|
iv) Auditing
firms (per professionally qualified person)— |
|
|
|
a) within Metropolitan and Municipal
Corporations limits |
3,000/- |
|
|
b) others |
2,000/- |
|
|
v) Management
and tax consultants architects, engineering, technical and scientific
consultants— |
|
|
|
a) within Metropolitan and Municipal
Corporations limits |
3,000/- |
|
|
b) others |
2,000/- |
|
|
vi) a) Members of Stock Exchanges |
5,000/- |
|
|
b) Money
changers— |
|
|
|
i) within
Metropolitan and Municipal Corporations limits |
3,000/- |
|
|
ii) others |
1,000/- |
|
|
c) real
estate agents or motor vehicle dealers— |
|
|
|
i) within
Metropolitan and Municipal Corporations limits |
10,000/- |
|
|
ii) others |
5,000/- |
|
|
d) recruiting
agents— |
|
|
|
i) within Metropolitan and Municipal
Corporations limits |
10,000/- |
|
|
ii) others |
5,000/- |
|
|
vii) Carriage
of goods and passengers by road— |
|
|
|
i) within Metropolitan and Municipal
Corporations limits |
2,000/- |
|
|
ii) others |
1,000/- |
|
|
viii) Health clubs and gymnasiums— |
|
|
|
i) within Metropolitan and Municipal
Corporations limits |
2,000/- |
|
|
ii) others |
1,000/-” |
[1][1]Promulgated by the Governor of
the
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