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THE [KHYBER
PAKHTUNKHWA] FINANCE ORDINANCE, 1978.
[KHYBER PAKHTUNKHWA]ORDINANCE OF XII 1978.
[29th June, 1978.]
CONTENTS
PREAMBLE
SECTIONS
1.
Short title, extent and commencement.
2.
Definition.
[3.………]
4.
Amendment of W. P. Act No. XXXII of 1958.
5.
Enhancement of fees relating to motor vehicles.
6.
Application of existing laws.
7.
Bar of suit in Civil Court.
8.
Power to make rules.
THE [KHYBER
PAKHTUNKHWA] FINANCE ORDINANCE, 1978.
[KHYBER PAKHTUNKHWA]ORDINANCE OF XII 1978.
[29th June, 1978.]
AN
ORDINANCE
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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AND WHEREAS the Governor of the [Khyber Pakhtunkhwa]is satisfied that
circumstances exist which render it necessary to take immediate action;
NOW, THEREFORE, in pursuance of the Proclamation of the fifth day
of July 1977, read with the Laws (Continuance in Force) Order, 1977, (C. M. L.
A. Order No. 1 of 1977), and in exercise of all powers enabling him in that
behalf, the Governor of the [Khyber Pakhtunkhwa]is pleased to
make and promulgate the following Ordinance:—
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1. (1)
This Ordinance may be called the [Khyber Pakhtunkhwa]Finance
Ordinance, 1978.
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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, 1978.
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2.
In this Ordinance, unless the context otherwise requires, “Government” means
the Government of the [Khyber Pakhtunkhwa].
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Definition.
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4. In the West
Pakistan Motor Vehicles Taxation Act, 1958 (W. P. Act No. XXXII of 1958),—
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Amendment of W.P. Act
No. XXXII of 1958.
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(a)
after section 5, the following new section shall be inserted
namely:
“5-A.
Rebate.—Ifa person liable to pay any tax under this Act, pays, in the first
month of the year for which the tax is due, such tax in lump sum for the whole
year, he shall be entitled to have a rebate at the rate of ten per cent of the
tax to which he is liable.”,
(b) in section 8, in sub-section (1), after the word “liable”
appearing at the end, the following shall be added, namely:
“in the case of first
default and three-times the amount of the tax to which he is found liable in
the case of any subsequent, defaults”;
(c) in section 9, for the words “an amount equal to the
amount of
the tax to which he is liable”
appearing at the end, the
followingshall be substituted, namely;
“twice the amount of the
tax to which he is liable, in the case of first default, and three- times the
amount of the tax to which he is liable, in the case of any subsequent defaults”;
and
(d) with
effect from 1st July, 1978, the Schedule shall have effect
subject to the
modifications specified in the First Schedule to
this Ordinance.
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5.
Notwithstanding anything to the contrary contained in the Provincial 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 Ordinance, shall, for the financial year, 1978-79, 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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6.
Where any tax, fee, cess or surcharge imposed by this Ordinance, 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, collector 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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7.
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
Ordinance and the rules made thereunder.
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Bar of suit in Civil Court.
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8.
(1) Government may make rules for carrying into effect the purposes this
Ordinance 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 Ordinance in so far as such
procedure is not provided in this Ordinance.
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Power to make rules.
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(2) Any rules made or
deemed to have been made under the corresponding provisions of the [Khyber Pakhtunkhwa], Finance Act,
1977 ([Khyber Pakhtunkhwa]Act No. X of 1977), shall, so far as may be, be
continued and be deemed to have been made under this Ordinance.
FIRST SCHEDULE.
(See Section 4).
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In the Schedule to the West
Pakistan Motor Vehicles Taxation Act, 1958 (W, P. Act No. XXXII of 1958),—
(i) In serial No. 3, for items (c), (d), (e),
(f) and (g), the following shall be
substituted, namely:
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“(c) All vehicles with maximum laden capacity upto
5,000 Ibs, including delivery
vans.
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300
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(d) All vehicles with maximum laden capacity
exceeding 5,000 Ibs. but not
exceeding 8,960 Ibs.
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500
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(e) All vehicle with maximum laden capacity
exceeding 8,960 Ibs, but not
exceeding
13,440 Ibs.
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1200
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(f) All vehicles with maximum laden capacity
exceeding 13,440 Ibs. but not
exceeding
17,920 Ibs.
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1500
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(g) All vehicles with maximum laden capacity
exceeding 17,920 Ibs.
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2260”;
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(ii) in
serial No. 5, for item (c), the following shall be
substituted, namely:
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“(c) Other vehicle seating more than 6 persons.
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132 per
Seat”;
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(iii) in serial
No. 6, for items (c) and (d) the following shall
be substituted, namely:
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“(c) seating not more than 4 persons.
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304
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(d) seating more than 4 persons, for every additional
person that can be seated.
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76 per
Seat”;
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SECOND SCHEDULE.
(Section 5)
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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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1.
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Fee for the test of
competence to drive, under Sub-rule (3) of rule 8.
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20
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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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20
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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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20
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4.
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Fee for the issue of
driving licence, under clause (i) of rule 26—
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(a)
for heavy transport vehicles;
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100
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(b)
for other vehicles.
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50
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5.
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Fee for renewal of
driving licence, under clause (ii) of rule 26—
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(a)
where the application for renewal is made within thirty days
from the date of the expiry of the licence—
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(i)
in respect of heavy transport vehicles;
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50
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(ii)
in respect of other vehicles, and
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20
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(b)
where the application for renewal is made after thirty days of
the date of the expiry of the licence,—
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(i)
in respect of heavy transport vehicle; and
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50
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(ii)
in respect of other vehicles.
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30
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1
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2
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3
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Rs.
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6.
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Fee
under sub-rule (9) of rule 35 —
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(a)
for
grant of a certificate of fitness —
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(i)
in
respect of heavy transport vehicle;
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100
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(ii)
in
respect of other vehicles; and
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50
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(b)
for
renewal of certificate of fitness—
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(i)
where
the vehicle, in respect of which the certificate is required, is produced for
inspection within fifteen days of the expiry of the certificate—
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(1) for heavy transport vehicle;
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(2) for other vehicles; and
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50
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(ii)
where
the vehicle is not produced for inspection within the aforesaid period of
fifteen days—
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25
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(1)
for heavy transport vehicle; …………….
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100 plus a penalty at the rate of
Rs.10 per month or part of a month.
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(2)
for other vehicles. …………………….
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50 plus a penalty at the rate of
Rs.5 per month or part of a month.
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1
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2
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3
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Rs.
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7.
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Fee
for a duplicate certificate of certificate of registration and certificate of
fitness of a vehicle, other than a transport vehicle, under rule 37—
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(i)
when
the original certificate is lost or destroyed;
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50
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(ii)
when
the original certificate is defaced or torn.
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20
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8.
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Fee for a duplicate
certificate of certificate of registration and certificate of fitness of
transport vehicle under rule 38—
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(i)
when the original certificate is lost or destroyed;
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100
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(ii)
when the original certificate is defaced or torn.
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30
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9.
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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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30
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10.
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Registration fee under
rule 42—
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(a)
in respect of motor cycle or a trailor not having more than two
wheels and not weighing more than one ton unladen;
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20
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(b)
in respect of an invalid carriage;
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10
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(c)
in respect of heavy transport vehicle;
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250
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(d)
in respect of any other vehicle;
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100
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(e)
in respect of temporary registration of any vehicle.
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15
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11.
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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. 10 for regis-tration.
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