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THE [KHYBER PAKHTUNKHWA]
FINANCE ACT, 1975.
[KHYBER
PAKHTUNKHWA] ACT NO. II OF 1975.
[20th June, 1975.]
CONTENTS
PREAMBLE
SECTIONS
1.
Sort 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.
Enhancement of feesrelating to motor vehicles.
7.
Collection fee on raw opium and poppy heads.
[8…..……...]
9.
Amendment of section 3 of W. P. Act No. X of
1985.
10.
Amendment of section 13 of W. P. Act No. XXXII
of 1985.
11.
Application of existing laws.
12.
Bar of suits in Civil Court.
13.
Power to make rules.
THE [KHYBER PAKHTUNKHWA]
FINANCE ACT, 1975.
[KHYBER
PAKHTUNKHWA] ACT NO. II OF 1975.
[20th June, 1975.]
First published after having received the assent
of the Governor of the [Khyber
Pakhtunkhwa], in the Gazette of [Khyber
Pakhtunkhwa], (Extra-Ordinary), dated
the 20th June, 1975.
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, 1975.
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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 first day of July, 1975;
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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[KhyberPakhtunkhwa].
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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 1974-75, an additional amount of agricultural income-tax by
way of surcharge at the rates specified in the First Schedule to this Act.
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Surcharge on agricultural income-tax 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 it 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,
1975-76:—
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Cinema tax.
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(i)
in the case of a cinema classed..........One thousand rupees.
as a firstClass Cinema
(ii)
in the case of a cinema classed……...Five hundred rupees
as a second Class Cinema
(iii)
in the case of cinema classed………..One hundred rupees
as a third Class Cinema
(2) If the person responsible for the payment of the tax under subsection (1)
failsto 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
penaltynot 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 in force, a surcharge such tax,
payable by the person by whom the tax is payable, at the following rates for
the financial year, 1975-76.
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Surcharge on motor vehicle tax.
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(i)
motor vehicle 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 West Pakistan Motor
Vehicles Ordinance, 1965 (W. P. Ord No. XIX of 1965), or the West Pakistan
Motor Vehicles Rules, 1969, the fees payable under the rules mentioned in
column 2 of the Second Schedule to this Act, shall, in the financial year,
1975-76, be paid at the rates specified in column 3 thereof.
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Enhancement of fees relating to motor vehicles.
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7.
With effect from 1st July, 1975, there shall be levied and collected, in such
manner as may be prescribed, a collection fee on raw opium and poppy heads,
collected for a factory, at the following rates:—
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Collection fee on raw opium and poppy heads.
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(a)
in the case of opium, two hundred rupees for every seer of raw
opium; and
(b)
in the case of poppy heads, ten rupees for every maund of poppy
heads.
[8…………..]
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9.
In the West Pakistan Entertainment Duty Act, 1958, in its application to the [Khyber Pakhtunkhwa],in
sub-section (1) of section 3, for the words “fifty” and “seventy-five”, the
words “seventy-five” and “hundred” shall respectively be substituted.
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Amendment of section 3 of W.P. Act No. X of
1958.
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10.
In the West Pakistan Motor Vehicles Taxation Act, 1958, in its application to
the [Khyber Pakhtunkhwa],in
section 13, sub-section (2) shall be omitted.
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Amendment of section 13 of W.P. Act No. XXXII
of 1958.
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11.
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 impose 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.
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Application of existing laws.
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12.
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 subsection (2) of
section 4.
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Bar of suits in
Civil Court.
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13.
(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 corres-ponding provisions of the [Khyber Pakhtunkhwa],Act
1974 ([Khyber Pakhtunkhwa],Act
No. III of 1974), shall, so far as may be, be continued and be deemed to have
been made under this Act.
FIRST SCHEDULE.
[See Section 3].
Surcharge.
Where the total
land-revenue payable does not ……….Nil.
exceed Rs.
349.
Where the total land-revenue payable exceeds ………. Rupees twelve.
Rs. 349, but does not exceed Rs. 499.
Where the total land-revenue payable exceeds ……….Rupees
twenty-four.
Rs. 499, but does not exceed Rs. 749.
Where the total
land-revenue payable exceeds ……….Rupees fifty.
Rs. 749, but does not exceed Rs. 999.
Where the total land-revenue payable exceeds ………. Rupees one
hundred.
Rs. 999 but does not exceed Rs. 1,999.
Where the total land-revenue payable exceeds ……….Rupees two hundred
Rs. 1,999 but does not exceed Rs.
4,999. and
fifty.
Where the total land-revenue payable exceeds ……….Rupees five
hundred.
Rs. 4,000 but does not exceed Rs. 9,999.
Where the total land revenue payable exceeds ……….Rupees one
thousand.
Rs. 9,999.
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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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1.
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Fee for the test of compentence 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 (1)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) ofrule 26.—
(a) where the application for renewal
is made withinthirty days from the date of the expiry of the licence;
(b) where the application for renewal
is made after thirty days of the date of the expiry of the licence.
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10
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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SECOND SCHEDULE – Contd.
[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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9.
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Registration fee under rule 42—
(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;
(b)
in respect of a heavy transport vehicle
(c)
in respect of any other vehicle
(d)
in respect of temporary registration of any
vehicle.
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10
60
30
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 regi-stration.
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