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The Khyber Pakhtunkhwa Finance Act 1973

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Department: Finance Department
Main Category: Acts
Specific Category Name: Finance
Year 1973
Promulgation Date: 30-06-1973
Details:

THE [1][KHYBER PAKHTUNKHWA] FINANCE ACT,1973.

[2][KHYBER PAKHTUNKHWA] ACT NO. XII OF 1973.

[30th June, 1973].

 

CONTENTS

PREAMBLE

 

SECTIONS

 

1.         Short title, extent and commencement.

2.         Definitions.

3.         Surcharge on Agricultural income-tax in certain Districts.

4.         Cinema tax.

5.         Surcharge on Motor Vehicle tax.

6.         Amendment of section 4 W.P. Act No.V of 1958.

9.         Omission of section 11 of W.P. Act No. XXXIV of 1964.

10.       Omission of section 9 of  [3][Khyber Pakhtunkhwa]., Act No.VI of 1972.

11.       Application of existing laws.

12.       Bar of suits in Civil Courts.

13.       Power to make rules.

13.       Bar of suits in civil Courts.

14.       Power to make rules.

            FIRST SCHEDULE.

 

            [4][ *   *   *].

            THE [5][KHYBER PAKHTUNKHWA] FINANCE ACT,1973.

[6][KHYBER PAKHTUNKHWA] ACT NO. XII OF 1973.

(Received the assent of the Governor of the [7][Khyber Pakhtunkhwa] on 30th June, 1973).

 

AN

ACT

to continue, levy and abolish certain taxes, cesses and surcharges
in the [8][Khyber Pakhtunkhwa];.

 

            WHEREAS, it is expedient to continue, levy and abolish certain taxes, cesses and surcharges in the [9][Khyber Pakhtunkhwa] in the manner hereinafter appearing.

Preamble.

            It is hereby enacted as follows.-

1.               (1)  This Act may be called the [10][Khyber Pakhtunkhwa]Finance Act, 1973.

Short title, extent and commencement

            (2) It shall extend to the whole of the [11][Province of the Khyber      Pakhtunkhwa], except the Tribal Areas.

 

            (3)  It shall come into force on and from the first day of July, 1973.

 

2.               In this Act, unless the context otherwise requires, the following expressions     shall have the meanings hereby respectively assigned to them, that is to say –

Definitions.

(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 [12][Khyber Pakhtunkhwa]

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 Ismali             Khan, Hazara, Mardan, Kohat and Peshawar on the land-revenue payable in             the agricultural year, 1972-73, and additional amount of agricultural             income-tax by way of surcharge at the rate specified in the First Schedule to             this Act.

Surcharge on Agricultural income-tax in certain Districts.

           

            (2) The Provisions of the [13][Khyber Pakhtunkhwa] Agricultural Income-tax            Act, 1948, ([14][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.

 

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 1973-74.

Cinema Tax.

 

 

(i)                     In the case of a cinema classed as a first class            cinema.

 

(ii)                   In the case of a cinema classed as a second                            class cinema.

 

(iii)                 In the case of a cinema classed as a third                               class cinema.

One                  thousand
      rupees.

 

Five hundred
     rupees.

 

One hundred
     rupees.

 

           

(2) If the person responsible for the payment of the tax under sub-section (1)          fails to pay the tax within the period prescribed under the rule 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.

 

5.   There shall be levied and collected in any area in which a tax is imposed on motor vehicles by or under any enactment in force, a surcharge on such tax, payable by the person by whom the tax is payable at the following rates for the financial year 1973-74.

Surcharge on
motor vehicle
tax.

 

 

6.                     [15][*      *          *].

7.                     [16][*      *          *].

8.                     [17] [*     *          *].

 

 

 9. With effect from first day of July, 1973, in the West Pakistan Urban Immovable Property Tax Act, 1958 (W.P. Act No.V of 1958), in its application to the [18][Khyber Pakhtunkhwa] in secton 4, in clause (c), for sub-clause (ii), the following sub-clause shall be substituted, namely-----

Amendments of section 4 W.P.Act V of 1985.

 

 

(ii)      one building occupied by an owner for his residence, the      annual value of which does not exceed eight hundred and ten           rupees, subject to the condition that the owner or any member         of his family does not own any other property in the same    rating area and such other conditions as may be       prescribed:

 

     Provided that if such building or land is in the          ownership of a person who owns any other building or land           in the same rating area, the annual value of such building or             land shall, for the purpose of this clause, be deemed to be the          aggregate annual value of all buildings or lands owned by             him in that area;”

 

10. With effect from first day of July, 1973, section 11 of the West Pakistan Finance Act, 1964 (W. P. Act No. XXXIV of  1964), in its application to the  [19][Khyber Pakhtunkhwa], shall be omitted.

Omission of section 11 of W.P. Act XXXIV of 1964.

11. With effect from first day of July, 1973, section 9 of the [20][Khyber Pakhtunkhwa], Finance Act, 1972 ([21][Khyber Pakhtunkhwa] Act No.VI of 1972) shall be omitted.

Omission of section 9 of [22][Khyber  Pakhtunkhwa], Act No.VI of 1972.

12. 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 in 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.  

Application of existing laws.

 

13. 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.

Bar of suits in Civil Courts.

 

 

14.       (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 or cess levied or             imposition of any penalty under this Act, in so far as such procedure is not             provided in this Act.  

Power to make rules.

            (2)Any rules made or deemed to have been made under the corresponding             provisions of the [23][Khyber Pakhtunkhwa] Finance Act, 1972 ([24][Khyber        Pakhtunkhwa] Act VI of 1972), shall, so far as may be, be continued and be deemed to have been made under this Act.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

[25][KHYBER PAKHTUNKHWA] ACT NO. XII OF 1973.

    FIRST SCHEDULE.

(See section 3).

                                                                                                                  Surcharge

Where the total land-revenue payable does not exceed Rs. 349.

                   Nil.

Where the total land-revenue payable exceeds Rs. 349 but does not exceed Rs. 499.

Rupees twelve.

Where the total land-revenue payable exceeds Rs. 499 but does not exceed Rs. 749.

Rupees twenty-four.

Where the total land-revenue payable exceeds Rs. 749 but does not exceed Rs. 999.

Rupees fifty.

 

Where the total land-revenue payable exceed Rs. 999 but does not exceed Rs. 1,999.

Rupees one hundred.

Where the total land-revenue payable exceed Rs. 1,999 but does not exceed Rs 4,999.

Rupees two hundred and             fifty.

Where the total land-revenue payable exceeds Rs, 4,999 but does not exceed Rs, 9,999.

Rupees five hundred.

Where the total land-revenue payable exceeds Rs,9,999.

Rupees one thousand.

SECOND SCHEDULE.

[26][*      *          *]

 

 

 

 


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

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

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

[4].              Schedule No.II Omitted vide Khyber Pakhtunkhwa Ord.No.XIV of 1977.

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

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

[7].              Subs vide  Khyber Pakhtunkhwa Act No.IV of 2011.

[8].              Subs vide Khyber Pakhtunkhwa Act No.IV of 2011.

[9].              Subs vide Khyber Pakhtunkhwa Act No.IV of 2011.

[10].            Subs vide Khyber Pakhtunkhwa Act No.IV of 2011.

[11].            Subs vide Khyber Pakhtunkhwa Act No.IV of 2011.

[12].            Subs vide Khyber Pakhtunkhwa Act No.IV of 2011.

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

[14].            Subs vide the Khyber Pakhtunkhwa Act No.IV of 2011.

[15].            Omitted vide Khyber Pakhtunkhwa  Ordinance No.XIV of 1977.

[16].            Omitted vide Khyber Pakhtunkhwa Ordinance No.VI of 1981.

[17].            Omitted vide Khyber Pakhtunkhwa  Ordinance No.XIV of 1977.   

[18].            Subs vide Khyber Pakhtunkhwa Act.IV of 2011.

[19].            Subs vide Khyber Pakhtunkhwa Act.IV of 2011.

[20].            Subs vide Khyber Pakhtunkhwa Act.IV of 2011.

[21].            Subs vide Khyber Pakhtunkhwa Act.IV of 2011.

[22].            Subs vide Khyber Pakhtunkhwa Act.IV of 2011.

[23].            Subs vide  Khyber Pakhtunkhwa Act.IV of 2011.

[24].            Subs vide Khyber Pakhtunkhwa Act.IV of 2011.

[25].            Subs vide Khyber Pakhtunkhwa Act No.IV of 2011.

[26].            Schedule No.II Omitted by Khyber Pakhtunkhwa Ord. No.XIV of 1977 S.1.