Finance Act, 1977
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Main Category: | Acts | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Specific Category Name: | Finance | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Year | 1977 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Promulgation Date: | 28-06-1977 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Details: | THE [1][KHYBER
PAKHTUNKHWA] FINANCE ACT, 1977.
[28th June, 1977.] CONTENTS PREAMBLE SECTIONS 1.
Sort title, extent and commencement. 2.
Definitions. 3.
Cinema tax. [3][4…………] 5.
Enhancement of fees relating to motor vehicles. [4][6.……….] [5][7.………..] 8.
Amendment of W.P. Act No. V of 1958. 9.
Amendment of W.P. Act No. XXXIV of 1964. 10.
Application of existing laws. 11.
Bar of suit in Civil Court. 12.
Power to make rules. THE [6][KHYBER
PAKHTUNKHWA] FINANCE ACT, 1977.
[28th June, 1977.] (First published after
having received the assent of the Governor of the [8][Khyber Pakhtunkhwa]in the Gazette of [9][Khyber Pakhtunkhwa](Extra-ordinary), dated
the 28th June, 1977). AN to continue and levy
certain taxes, cesses and surcharges in the [10][Khyber Pakhtunkhwa]
It is hereby enacted as follows:—
(2) It shall extend to
the whole of the [13][Province
of the Khyber Pakhtunkhwa.]
(i)
in the case of a cinema
….….Rs. 4000.00 per annum. classed asa firstclass cinema; (ii) in the case of a cinema...…. Rs. 2000.00 per annum. classedasa second class cinema; and (iii) in the case of a cinema ….….
Rs. 500.00 per annum. classedasa third class cinema: Provided that the tax,
at the discretion of the proprietor of a cinema, may be deposited for three
years at a time, in advance, in which case the rate of tax for each three years
shall be Rs. 10,000.00 Rs. 5,000.00 and 1,000.00 respectively.] (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 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.
[16][4. .............]
[17][6...............] [18][7...............]
(a)
in sub-clause (i), for the words “two hundred and sixteen rupees”, the
words “six hundred rupees” shall be substituted, and (b)
in sub-clause (ii), for the words “eight hundred and ten rupees”, the words “one
thousand and two hundred rupees” shall be substituted.
(a)
in section 13, in sub-section (1), for the words “units of”, the words and
commas “charges for, or, as the case may be, the units of,” shall be
substituted; (b)
in the Fifth Schedule in Article 1, for clauses (a), (b) and (c), the following
shall be substituted, namely:—
(2) Any rules made or deemed to have been made under the corres-ponding
provisions of the [19][Khyber Pakhtunkhwa]Finance Act, 1976
([20][Khyber Pakhtunkhwa] Act No. VII
of 1976), shall, so for as may be, continued and be deemed to have been made
under this Act. FIRST SCHEDULE
[1] Substituted vide Khyber Pakhtunkhwa Act No. IV of
2011. [2]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011. [3] Omitted vide Khyber Pakhtunkhwa Ord No. IX of 1980. [4] Omitted vide Khyber Pakhtunkhwa Ord No. VI of 1981. [5] Omitted vide Khyber Pakhtunkhwa Ord No. XIV of 1977. [6] Substituted vide Khyber Pakhtunkhwa Act No. IV of
2011. [7] Substituted vide Khyber Pakhtunkhwa Act No. IV of
2011. [8]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011. [9]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011. [10]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011. [11]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011. [12]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011. [13]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011. [14]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011. [15]Substituted vide Khyber Pakhtunkhwa Act No. 1 of 1998. [16]Omitted vide Khyber Pakhtunkhwa Ord No. IX of 1980. [17]Omitted vide Khyber Pakhtunkhwa Ord No. VI of 1981. [18]Omitted vide Khyber Pakhtunkhwa Ord No. XIV of 1977. [19]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011. [20]Substituted vide Khyber Pakhtunkhwa Act No. IV of 2011. |