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THE WEST PAKISTAN FINANCE ACT,
1962.
(W.P. ACT NO.I of 1962)
CONTENTS.
Preamble.
Sections.
1.
Short title and commencement.
2.
Definitions.
3.
Surcharge on land revenue in
certain districts.
4.
Levy of cess on land revenue.
5.
Surcharge on agricultural income
tax in certain Districts.
6.
Increase in stamp duty.
7.
Tax on cinemas.
8.
Entertainment tax.
9.
Tax on callings, professions, etc.
10.
Tax on trades, import and export
Licences.
11.
Tax on Motor Vehicles.
12.
Tax on railway fares and freights.
13.
Toll on freight on goods carried by
road.
14.
Toll on vessels playing in inland
waters.
15.
Toll on fares and freights on
inland traffic by vessels.
16.
Tax on betting.
17.
Penalty.
18.
Abolition of Electricity Duty.
19.
Application of existing laws.
20.
Power to amend or vary an Act.
21.
Power to make rules.
FIRST
SCHEDULE.
SECOND
SCHEDULE.
THIRD
SCHEDULE.
FOURTH
SCHEDULE.
FIFTH
SCHEDULE.
THE WEST PAKISTAN FINANCE ACT,
1962.
(W.P. ACT NO.1 of 1962)
[6th
July, 1962]
AN
ACT
to continue, levy and
abolish certain taxes and duties in West
Pakistan.
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WHEREAS
it is expedient to continue, levy and abolish certain taxes and duties in the
Province of West Pakistan.
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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 West Pakistan Finance Act, 1962.
(2) It
shall come in to force on and from the first day of July, 1962.
(3) It
shall extend, unless otherwise specified hereinafter to the whole of [the
Province of Khyber Pakhtunkhwa] except the Tribal Areas.
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Short title and commencement.
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2. In this Act —
(a) "Agricultural
year" means the agricultural year as defined in the Punjab
Land Revenue Act, 1887 (Act XVII of 1887);
(b) “Government"
means the Government of [Khyber
Pakhtunkhwa]
[(c) * * *]
3. [3
* * *]
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Definitions.
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4. (1) A
development cess shall be levied on all lands in the
Province [*
* *]at the rate of twenty-five percent of the revenue payable in respect of
such land.
(2)
The cess shall be payable by the parson liable for the payment of land
revenue.
Explanation.—In this section,
"land" means land assessed to land revenue and includes land where
of the land revenue has been wholly or in part released, compounded for,
redeemed or assigned.
(3)
Government may, by notification, exempt any class of persons from the payment
of the whole or any part of the cess or reduce the rate of the cess leviable
on any class of land.
(4)
The cess levied on the basis of land revenue shall be assessed, collected and
recovered in the manner prescribed, from time to time, by Government by
statute, rules or orders for the assessment, collection and
recovery of land revenue.
(5)
Government may, by notification, modify the rules or orders referred to in
sub-section (4) and may make further rules for the assessment, collection and
recovery of the cess.
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Levy of cess on land revenue.
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5. (1) There
shall be levied and collected from every owner of land which is assessed to
agricultural income-tax in the district of Bannu, Dera Ismail Khan, Hazara,
Mardan,Kohat, Peshawar [*
* *]on the land revenue payable in the agricultural year 1961-62 an
additional amount of agricultural income-tax by way of surcharge
at the rates specified in the Second Schedule to this Act.
(2) The
provisions of the [Khyber
Pakhtunkhwa]Agricultural Income-tax Act, 1948 ([Khyber
Pakhtunkhwa] Act, 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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Surcharge on agricultural income tax in certain districts.
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6. Until the 30th
June, 1963, Schedule I to the Stamp Act, 1899 (Act II of 1899), shall
have effect as if—
(a) in
Article I for the entries in the first and second columns, the following
were substituted namely—
"ACKNOWLEDGEMENT OF a
debt exceeding twenty rupees in amount or value written or signed by, or on
behalf of a debtor in order to supply evidence of such debt in any book
(other than a banker's pass book) or on a separate piece of paper, when such
book or paper is left in the creditor’s possession; provided that such
acknowledgment does not contain any promise to pay the debt or any
stipulation to pay interest or to deliver any goods or other property—
(i)
if the amount or value does
not
12 Paisa.
exceedone
hundred rupees.
(ii) in other
cases.
25 Paisa";
(b) in
Article 53 for the entries except the Exemptions in the first and second
columns, the following were substituted, namely:—
"RECEIPT (as
defined by section 2 (23) for any money or other property the amount or value
of which—
(i) exceeds twenty rupees but
does
.. 12 Paisa
not exceed one
hundred rupees.
(ii) in
other
cases
.. 25 Paisa."
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Increase in stamp duty.
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7. 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 1962-63:—
(i)
in the case of a cinema classed
as a first class in cinema,
one thousand rupees;
(ii)
In the case of a cinema classed
as a second class cinema,
five hundred rupees;
(iii)
In the case of a cinema classed
as a third class cinema,
one hundred rupees.
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Tax on cinemas.
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8. [Entertainment
tax;.]
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9. There shall be
levied and collected from the following classes of persons tax of the amount
specified against each for the financial year 1962-63:—
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Tax on callings, professions etc.
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Class of
persons
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Amount of tax
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(i) Legal
practioners of not less than five
years standing
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Twenty rupees
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(ii) Income-tax
practitioner
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Twenty rupees
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(iii) Clearing
agents, licensed or approved
as Custom House Agent.
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One hundred
rupees
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(iv)
Contractor supplying goods,
commodities and services to the Central Government or the Provincial
Government or any Local Authority.
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Two
hundred rupees, or one hundred rupees,
or fifty rupees according to classification.
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10. (1) For the
financial Year 1962-63, there shall be levied and collected from every person
engaged in the import and export trade who holds a licence issued under the
Imports and Exports (Control) Act, 1950 (Act XXXIX of 1950), a tax on the
value of the goods imported or, as the case may be, exported against such
licence, according to the scale set out in the Third Schedule to this Act.
(2) Government
may , by a notification in the Official Gazette, exclude any class of licence
issued as aforesaid from the purview of sub-section (1), or, by a general or
a special order in writing, exempt a person holding such licence from the
payment of the whole or a part of the tax payable by him in respect of the
goods imported or exported against such license.
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Tax on trades, import and export Licences.
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11. There shall be
levied and collected in any area in which a tax is imposed on motor vehicles
by or under any enactment, a surcharge on such tax at the following rates for
the financial year 1962-63:-
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(i)
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Motor vehicles used
for the transport or carriage of goods and materials.
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Twenty-five rupees
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(ii)
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Motor
vehicles playing for hire and used for transport of passengers
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(a) Licensed
to carry not more than eight persons
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Twenty rupees
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(b) Licensed
to carry more than eight persons
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Fifty rupees
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(iii)
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Motor
cars not playing for hire.
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Twelve rupees
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Tax on Motor Vehicles.
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12. Until the 30th
days of June, 1963, there shall be levied and paid on railway
fares and freights a tax according to the scale set out in the Fourth and
Fifth Schedules to this Act.
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Tax on railway fares and freights.
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13. (1)Until the 30th
day of June, 1963, there shall be levied and collected on freights charged
for goods transported by motor-vehicles by road a toll according to the scale
set out in the Fourth Schedule to this Act.
(2) The toll shall be collected by
the owner of the motor vehicles and paid to the Government.
Explanation.-
The expression "betting tax" includes a tax charged in
respect of money paid into a to by way of stakes or bets.
[14 * * *]
[15 * * *]
[16 * * *]
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Toll on freight on goods carried by road.
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17. If the person,
who is responsible for the collection and payment of the toll or tax under
sections 9, 10, 13, 14, or 15, fails to collect and pay the toll or tax as
provided in the said section, he shall be liable to pay a penalty not
exceeding the amount of the toll, or tax payable.
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Penalty.
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[18* * *]
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19. Where any tax or
surcharge imposed by this Act is by way of an addition to or a surcharge on
any existing tax imposed by or under an enactment, the procedure provided in
such enactment for the assessment, collection and recovery of such tax,
shall, so far as applicable, apply to the assessment, collection and recovery
of such tax, shall, so far as applicable, apply to the assessment, collection
and recovery of the additional tax or surcharge.
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Application of existing Laws.
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20. Government
may, by notification, make such omissions from additions to, adaptations and
modification of any [Provincial]
Act as may necessary for the purpose of the levy and
collection of any tax imposed by this Act.
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Power to amend or vary an Act.
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21. (1)
Government may make rules Regarding —
(i) Classification
of cinemas for the purposes of section 7;
(ii)
Classification of contractors for
the purpose of section 9;
(iii)
the procedure for the collection
and payment of any tax or toll levied under this Act;
(iv)
anyother matter incidental
thereto.
(2) Any rules made or
deemed to have been made under the Corresponding provision of the West
Pakistan Finance Ordinance, 1961 (West Pakistan Ordinance XV of 1961), and
the Finance Ordinance, 1961 (Ordinance XXIV of 1961) shall, so far as may be,
continued and be deemed to have been made under this Act.
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Power to make rules.
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FIRST SCHEDULE
[See Section. 2]
Surcharge
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Where
the total land revenue and water rate for irrigation does not exceed Rs.
1,999
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Nil
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Where
the total land revenue and water rate for irrigation exceeds Rs. 1,999
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1½ per cent of such total.
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SECOND
SCHEDULE
[See Section. 5]
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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 ex- exceedRs. 749 but does not exceed Rs. 999.
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Rupees fifty.
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Where
the total land revenue payable ex- ceedsRs. 999 but does not exceed Rs. 1,999.
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Rupees one hundred.
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Where
the total land revenue payable exceed 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 exceed Rs.4999 but does not exceed Rs.9,999.
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Rupees Five hundred
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Where
the total land revenue payable ex- ceedsRs. 9,999.
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Rupees one thousand.
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THIRD SCHEDULE
[See SECTION 10]
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When
the licence is for an amount not exceeding Rs. 4,999.
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Amount of tax Nil.
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When
the licence is for an amount exceeding Rs. 4,999 but not exceeding Rs. 9,999.
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Rupees ten
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When
the licence is for an amount exceeding Rs. 9,999 but not exceeding Rs.
19,999.
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Rupees fifty
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When
the licence is for an amount exceeding Rs. 19,999 but not exceeding Rs. 49999.
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Rupees one hundred and fifty.
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When
the licence is for an amount exceeding Rs. 49999 but not exceeding Rs.
99,999.
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Rupees five hundred.
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When
the licence is for an amount exceeding Rs. 99,999.
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Rupees one thousand.
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FOURTH SCHEDULE
[See Section 12,13 and 15]
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[See
Sections 12, 13 and 15]
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Freights
(goods)–
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Surcharge
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Where
the freight on any consignment does not exceed Rs. 3.
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Nil.
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Where
the freight on any consignment exceeds Rs. 3 but does not exceed Rs. 10.
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Six paisa.
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Where
the freight on any consignment exceeds Rs. 10 but does not exceed Rs. 25.
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Twelve Paisa.
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Where
the Fright on any Consignment exceeds Rs. 25 but does not exceed Rs. 50.
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Twenty five paisa.
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Where
the fright on any consignment exceeds Rs.50 but does not exceed Rs.75.
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Fifty paisa.
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Where
the fright on any Consignment exceeds Rs. 75 but does not exceed Rs. 100.
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One rupee.
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Where
the fright on any Consignment exceeds Rs. 100 but does not exceed Rs. 150.
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Two rupees.
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Where
the fright on any Consignment exceeds Rs. 100 but does not exceed Rs. 150.
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Two rupees.
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Where
the fright on any Consignment exceeds Rs. 150 but does not exceed Rs. 225.
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Three rupees.
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Where
the fright on any Consignment exceeds Rs. 225 but does not exceed Rs. 300.
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Four rupees.
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Where
the freight on any consignment exceeds Rs. 300.
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Four
rupees plus one rupee for every hundred rupees in excess of three hundred rupees
of freight.
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FIFTH SCHEDULE
(See Sections. 12 and 15)
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Fares
(Passengers) –
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Amount of tax
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On
a first class ticket
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.. 50 paisa
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On
a Second class ticket
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.. 25 paisa
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On
an inter-class ticket
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.. 12 paisa
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On
a third class or deck ticket
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.. 6 paisa:
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Provided that no tax shall be levied
where the fare does not exceed Rs. 3.
. In section-1 in sub-section
(3) and, section-2, clause (b), the words "West Pakistan", the words
"North-West Frontier Province" substituted by Khyber Pakhtunkhwa Adaptation
of Laws Order, 1975 and then substituted vide Khyber Pakhtunkhwa Act No.IV of
2011.
. In section-1 in sub-section
(3) and, section-2, clause (b), the words "West Pakistan", the words
"North-West Frontier Province" substituted by Khyber Pakhtunkhwa Adaptation of Laws Order,
1975 and then substituted vide Khyber Pakhtunkhwa Act No.IV of 2011.
. In section-2 clause (c) and
section-3 omitted by Khyber Pakhtunkhwa Adaptation
of Laws Order, 1975.
.In section-2 clause (c) and
section-3 omitted by Khyber Pakhtunkhwa Adaptation of Laws Order, 1975.
. These words omitted by Khyber Pakhtunkhwa A. L. O, 1975.
. Repealed by W.P. Ord V of 1963.
. Sections 16 omitted by Khyber
Pakhtunkhwa A. L. O. 1975.
. Section-18 omitted by Khyber
Pakhtunkhwa A. L. O. 1975.
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