Updated: Wednesday September 09, 2015/AlArbia'a Thoul Ki'dah 26, 1436/Budhavara Bhadra 18, 1937, at 08:31:38 AM

The Professions Tax Limitation Act, 1941

1Act No. XX of 1941

 [26th November, 1941]

An Act to limit to a maximum of 2[one hundred thousand] rupees per annum the amount payable in respect of any person by way of tax on professions, trades, callings or employments.

1For Statement of Objects and Reasons, see Gazette of India, 1941, Pt. V, p. 123, and for Report of Select Committee, see ibid., p. 167.

The Act has been applied to Balochistan, see Notification No. 52‑F, dated the 5th April, 1942, Gazette of India, 1942, Pt. I, p. 682.

It has been extended to the Leased Areas of Balochistan by the Leased Areas (Laws) Order, 1950 (G. G. O. 3 of 1950).

5Subs. by Act 4 of 1999, s. 2.

1[WHEREAS Article 163 of the Constitution of the Islamic Republic of Pakistan provides that a Provincial Assembly may impose taxes, not exceeding  such limits as may be fixed by an Act of Majlis-e-Shoora (Parliament) on persons engaged in professions, trades, callings or employments, and no such Act of the Assembly shall be regarded as improving a tax on income;

AND WHEREAS it is expedient to fix the maximum limit of tax payable by person engaged in professions, trades, callings or employment;]

It is hereby enacted as follows:__

1. Short title, extent and commencement.__(1) This Act may be called the Professions Tax Limi­tation Act; 1941.

2[(2) It extends to the whole of Pakistan].

(3) It shall come into force 3[at once.]

3[2. Limitation of tax on professions, etc.__ (1) Notwithstanding the provisions of any law for the time being in force, a Provincial Assembly may by an Act impose tax not exceeding one hindered thousand rupees on persons engaged in professions, trades, callings or employments.

(2) Notwithstanding anything contained in any law or in any judgment of any court including High Court and the Supreme Court, the tax on professions, trades, callings or employments levied and collected  under an Act of a Professional Assembly on or after the 1st day of July, 1977, as in not in excess of the limit fixed in sub-section (1) shall be deemed to have been validly levied and collected and shall not be liable to be refunded and the provisions of this Act shall have and shall be deemed always to have had, effect accordingly.]

3. [Saving]: Omitted by the Federal Laws (Revision and Declaration) Ordinance, 1981 (XXVII of 1981), s. 3 and Sch. II.

THE SCHEDULE.__ [TAXES TO WHICH SECTION 2 DOES NOT APPLY.Rep. by A. O., 1949.

1Subs. by Act 4 of 1999, s. 2.

2Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (21 of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955), for the original sub‑section (2), as amended by A. O., 1949.

3Subs. by Act III of 06, s. 3 and shall be deemed to have been so, subs. on 1st July, 1977.

 

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