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THE [KHYBER
PAKHTUNKHWA] FINANCE ACT, 1976.
[KHYBER
PAKHTUNKHWA] ACT No. VII OF 1976.
[26th June,
1976.]
CONTENTS
PREAMBLE
SECTIONS
1.
Short title, extent and commencement.
2.
Definitions.
3.
Surcharge on agriculture income-tax in certain
Districts.
4.
Cinema tax.
5.
Surcharge on motor vehicle tax.
6.
Enhancement of fees relating to motor vehicles.
7.
Application of existing laws.
8.
Bar of suits in Civil Court.
9.
Power to make rules.
THE [KHYBER
PAKHTUNKHWA] FINANCE ACT, 1976.
[KHYBER PAKHTUNKHWA] ACT No. VII OF
1976.
[26th June, 1976.]
AN
ACT.
to continue and levy certain taxes, cesses and surcharges in the [Khyber
Pakhtunkhwa].
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WHEREAS it is expedient to
continue and levy certain taxes, cesses and surcharges in the [Khyber
Pakhtunkhwa] in the manner hereinafter appearing ;
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Preamble.
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It is hereby
enacted as follows : —
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1.
(1) This Act, may be called the [Khyber
Pakhtunkhwa] Finance Act, 1976.
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Short title, extent and commencement.
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(2) It shall
extend to the whole of the [Province
of the Khyber Pakhtunkhwa].
(3) It shall come into force on and from the 1st
day of July, 1976.
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2. In this Act,
unless the context otherwise requires, —
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Definitions.
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(a) "agricultural year"
means the agricultural year as defined in the West
Pakistan Land Revenue Act, 1967 (W.P. Act No. XVII of 1967):
and
(b) "Government" means
the Government of the [Khyber Pakhtunkhwa].
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3. (1) There
shall be levied and collected from every owner of land which is assessed to
agricultural income-tax in the Districts of Bannu, Dera Ismail Khan, Hazara,
Mardan, Kohat and Peshawar on the land revenue payable in the agricultural
year 1975 — 76, an additional amount of agricultural income-tax by way of
surcharges at the rates specified in the First Schedule to this Act.
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Surcharge on agricultural income in certain
Districts.
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(2) The provisions of the [Khyber
Pakhtunkhwa] Agricultural Income-Tax Act, 1948 ([Khyber
Pakhtunkhwa] Act No. XVII of 1948), shall so far as may be, apply to the
assessment, collection and recovery of the surcharge imposed under this
section.
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4. (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 1976-77:—
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Cinema tax.
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(i) in the
case of a cinema classed as……….one thousand
a first class cinema; rupees.
(ii) in the case of a cinema
classed ……........five hundred
as a second class
cinema: rupees.
(iii) in
the case of a cinema classed as……….one hundred
third class
cinema.
rupees.
(2) If the person responsible
for the payment of the tax under subsection (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.
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5. There shall
be levied and collected in any area in which a tax is imposed on motor
vehicles by or under any enactment inforce, a surcharge on such tax, payable
by the person by whom the tax is payable, at the following rates for the
financial year 1976—77:—
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Surcharge on motor vehicle tax.
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(i)
motor vehicles used for the transport ……..twenty-five rupees.
or carriage of goods and
materials;
(ii)
motor vehicles plying for hire and ………..fifty rupees.
licensed to carry more than eight persons.
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6.
Notwithstanding anything to the contrary contained in the Provincial Motor
Vehicles Ordinance, 1965 (W.P. Ord No. XIX of 1965), or the West Pakistan
Motor Vehicle Rules, 1969, the fees payable under the rules mentioned in
column 2 of the Second Schedule to this Act, shall, in the financial year,
1966-77, be paid at the rates specified in column 3 thereof.
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Enhancement of fees relating to motor vehicle.
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7. Where any
tax, fee, cess or surcharge imposed by this Act 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 n 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, fee, cess or surcharge.
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Application of
existing laws.
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8.
No suit shall lie in any Civil Court to set aside or modify any assessment,
levy or collection of a tax, fee, duty, cess or surcharge made under this Act
and the rules thereunder, or any penalty imposed under sub-section (2) of
section 4.
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Bar of suits in civil courts.
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9.
(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 the
assessment, collection and payment of any tax, fee, surcharge or cess levied,
or imposition of any penalty under this Act, in so, far as such procedure is
not provided in this Act.
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Power to make rules.
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(2) Any rules made or
deemed to have been made under the corresponding provisions of the [Khyber
Pakhtunkhwa] Finance Act, 1975 ([Khyber
Pakhtunkhwa] Act No. II of 1975), shall so far as may be, continued and be
deemed to have been made under this Act.
FIRST SCHEDULE.
(See Section 3).
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Surcharge
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Where the total land
revenue payable does not exceed Rs. 349.
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... Nil.
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Where the total land
revenue payable exceeds Rs. 349 but does not exceed Rs. 499
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… Rupees twelve.
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Where the total land
revenue payable exceeds Rs. 499 but does not exceed Rs. 749
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... Rupees twenty- four
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Where the total land
revenue payable exceeds Rs. 749 but does not exceed Rs. 999
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... Rupees fifty.
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Where the total land
revenue payable exceeds Rs. 999 but does not exceed Rs. 1,999
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… Rupees on
hundred.
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Where the total land
revenue payable exceeds Rs. 1,999 but does not exceed Rs. 4,999
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… Rupees two
hundred and
fifty.
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Where the total land
revenue payable exceeds Rs. 4,999 but does not exceed Rs. 9,999
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… Rupees five
hundred.
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Where the total land
revenue payable exceeds Rs. 9,999
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... Rupees on thousand.
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SECOND SCHEDULE.
(See Section 6)
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Serial No
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Description of Fees and the relevant rule of the
West Pakistan Motor Vehicles Rules, 1969.
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Rate of Fee.
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1
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2
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3
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Rs.
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1.
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Fee for the test of
competence to drive, under sub-rule (3) of rule 8.
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10
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2.
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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.
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10
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3.
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Fee for learner's
driving licence, under sub-rule (2) of rule 19.
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10
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4.
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Fee for the issue of
driving licence, under clause (i) of rule 26.
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20
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5.
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Fee for renewal of
driving licence, under clause (ii) of rule 26—
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(a) where the
application for renewal is made within thrity days from the date of the
expiry of the licence;
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10
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(b) where the
application for renewal is made after thirty days of the date of the expiry
of the licence.
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20
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6.
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Fee for a duplicate
certificate on loss or destruction of certificate of registration and
certificate of fitness of a vehicle, other than a transport vehicle, under
rule 37,
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10
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7.
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Fee for a duplicate
certificate on loss or destruction of certificate of registration and
certificate of fitness of a transport vehicle, under rule 38.
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15
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8.
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Fee for duplicate
certificate of a defaced or torn certificate of registration and certificate
of fitness of a transport vehicle, under rule 39.
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15
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9.
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Registration fee under
rule 42—
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(a) in respect of a
motor cycle and an invalid carriage or a trailor not having more than two
wheels and not weighing more than one ton unladen;
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10
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Serial No
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Description of Fees and the relevant rule of the
West Pakistan Motor Vehicles Rules, 1969.
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Rate of Fee.
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1
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2
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3
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Rs.
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(b) in respect of
heavy Transport vehicle:
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60
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(c) in respect of any
other vehicle;
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30
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(d) in respect of
temporary registration of any vehicle.
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10
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10.
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Fee for transfer of
ownership of a motor vehicle under rule 47.
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Same as in Serial
No. 9 for registr-ation.
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