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Development Cess Act, 1949

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Department: Revenue and Estate Department
Main Category: Acts
Specific Category Name: Development
Year 1949
Promulgation Date: 31-03-1949
Details:

THE [1][KHYBER PAKHTUNKHWA]  DEVELOPMENT CESS ACT, 1949. 

(Act No. IV of 1949). 

 

CONTENTS

PREAMBLE

SECTIONS:

 

1.                  Short title, extent and commencement.

2.                  Definitions.

3.                  Levy of Cess.

4.                  Collection of cess.

5.                  Application of the cess.

6.                  Rules.

 

THE [2][KHYBER PAKHTUNKHWA]  DEVELOP-MENT CESS ACT, 1949. 

(Act No. IV of 1949). 


(Received the assent of the Governor, [3][Khyber Pakhtunkhwa]

on the 31st March, 1949).

AN
ACT 

 

to levy tax on octroi, land revenue and water rates.

 

          WHEREAS it is necessary to levy tax on octroi; [4][ *  *]

         

            It is hereby enacted as follows:—

   Preamble.

1.         (1) This Act may be called the [5][Khyber Pakhtunkhwa] Development Cess Act, 1949.  


           (2)  It extends to the whole of the  [6][Province of the Khyber Pakhtunkhwa].


           (3)  It shall come into force at once.

Short title, extent and commencement.

2.         In this Act unless there is anything repugnant in the  subject or context:—


           [7][(a) and (b)  *  *  *  ] 


           

            [8][ (c) * * * * * ] 


            (d) "Octroi or Terminal tax" shall be deemed to  have  the meaning attributed to them by the  [9][Punjab Municipal Act, 1911,] as applied to this Province.

Definitions.

 

                       

 

[10][3.     A cess shall be levied and paid to Government.-

 

(a)  at the rate of [11][twenty] paisa on every rupee of every sum which becomes due to a Cantonment Board, a Municipal Corporation, a Municipal Committee or a Town Committee in the Province as octroi or terminal tax; and

(b) at the rate of [12][twenty]  paisa on every rupee of every sum which becomes due to a District Council as fee or tax for the export of goods and animalsfrom the District concerned.]

Levy of cess.

4.         The cess shall be levied and collected by the Provincial Government, so far as may be, in the same manner and under the same provisions of law, as the land revenue.

Collection of cess.

5.         The Provincial Government shall apply the cess collected under this Act, to the promotion and expansion of education of the people or any other purpose of general public utility in the [13][Khyber Pakhtunkhwa].

Application of the cess.

6.        The Provincial Government may make rules providing for

            

            (a)  the investment and application of the proceeds of the cess  levied under this Act, and

 

            (b)  generally for carrying out the purposes of this Act.

Rules.

 

 


[1] Substituted vide Khyber Pakhtunkhwa Act. No. IV of 2011.

[2] Substituted vide Khyber Pakhtunkhwa Act. No. IV of 2011.

[3] Substituted vide Khyber Pakhtunkhwa Act. No. IV of 2011.

[4] The omitted vide W. P. Ord.IX of 1960.

[5] Substituted vide Khyber Pakhtunkhwa Act. No. IV of 2011.

[6] Substituted vide Khyber Pakhtunkhwa Act. No. IV of 2011.

[7] omitted vide W. P. A. O.  1964.

[8] Omitted vide W. P. Ord. IX of 1960.

[9] repealed and replaced in the Khyber Pakhtunkhwa  vide Khyber Pakhtunkhwa  Act III of 1950.

[10] Substituted vide Khyber Pakhtunkhwa Act. No. IV of 1990.

[11] subs by Khyber Pakhtunkhwa Act No. I of 1996.

[12] subs by Khyber Pakhtunkhwa Act No. I of 1996.

[13] Substituted vide Khyber Pakhtunkhwa Act. No. IV of 2011.