Finance Act, 1996
Download FeedBackDepartment: | Finance Department | ||||||||||||||||||
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Main Category: | Acts | ||||||||||||||||||
Specific Category Name: | Finance | ||||||||||||||||||
Year | 1996 | ||||||||||||||||||
Promulgation Date: | 30-06-1996 | ||||||||||||||||||
Details: | THE [1][KHYBER PAKHTUNKHWA] FINANCE ACT, 1996. ([2][KHYBER
PAKHTUNKHWA] ACT NO. I OF 1996) CONTENTS PREAMBLE SECTIONS
1. Short title, extent and commencement. 2. Definitions. 3. Amendment of Act II of 1899. 4. Amendment of [3][Khyber
Pakhtunkhwa] Act No. IV of 1949. 5. Amendment of West Pakistan Act X of
1958. 6. Amendment of West Pakistan Act XXXII of
1958. 7. Amendment of [4][Khyber
Pakhtunkhwa] Ordinance IX of 1980. 8. Amendment of [5][Khyber
Pakhtunkhwa] Act I of 1994. 9. Amendment of [6][Khyber
Pakhtunkhwa] Act I of 1995. 10. Registration of mobile telephones 11. Tobacco development cess. 12. Application of existing laws. 13. Bar of suit in Civil Court. 14. Power to make rules.
THE [7][KHYBER PAKHTUNKHWA] FINANCE ACT, 1996. ([8][KHYBER
PAKHTUNKHWA] ACT NO. I OF 1996) [First published after having
received the assent of the Governor of the [9][Khyber
Pakhtunkhwa] in the Gazette of [10][Khyber
Pakhtunkhwa] (Extraordinary), dated the 30th June, 1996]. AN ACT to levy, revise and modify certain taxes,
cesses, duties and fees in the [11][Khyber
Pakhtunkhwa]. Preamble: —WHEREAS, it is
expedient to levy, revise and modify certain taxes, cesses, duties and fees in
the [12][Khyber Pakhtunkhwa]; It is hereby enacted as follows: 1. Short
title, extent and commencement:—(1) This Act may be called
the [13][Khyber Pakhtunkhwa]
Finance Act, 1996. (2)
It shall extend to
the whole of the [14][Province of the Khyber
Pakhtunkhwa]. (3)
It shall come into
force with effect from the 1st day of July, 1996. 2. Definitions:—In
this Act, unless the context otherwise requires,- (a) "Government"
means the Government of the [15][Khyber
Pakhtunkhwa]; and (b)
"prescribed" means prescribed by rules made under this Act. 3. Amendment of Act II of 1899:— in
the Stamp Act, 1899 (Act II of 1899), in Schedule 1,— (1) in
Article 1,- (i) in
clause (c), the words and figures "but does not exceed Rs. 10,000"
shall be deleted; and (ii) clause
(d) shall be deleted; (2) in
Article 2, in clause (b), for the word "Fifty" the word "One
hundred" shall be substituted; (3) in
Article 3, for the word "Fifty" the words "One hundred"
shall be substituted; (4) in
Article 5,- (i)
in clauses (c), for the word "One" the word
"Two" shall be substituted; (ii) in
clause (d), for the words "Fifty paisa" the words "One
rupee" shall be substituted; and (iii) in
clause (e), for the words "Twenty-five paisa" the words "One
rupee" shall be substituted; (5) in
Article 7,- (i) in
clause (a), for the words "Thirty-five" the word "Fifty"
shall be substituted; and (ii)
in clause (b), for the word "Seventy" the
words "One hundred" shall be substituted. (6) in
Article 8,- (i) in,
clause (a) for the expression "The same duty as on a Bond (No. 15) for
such amount", the words "at the rate of three per cent" shall be
substituted; and (ii) in
clause (b), for the word "Fifty" the words "One hundred"
shall be substituted; (7) in
Article 9, for the word "Fifty" the words "One hundred"
shall be substituted; (8) in
Article 14, for the words "One rupee" the words "Ten
rupees" shall be substituted; (9) in
Article 19, for the word "Two" the word "Twenty" shall be
substituted; (10) in
Article 20, for the word "Five" the word "Ten" shall be
substituted; (11) after
Article 20, the following new Article shall be inserted, namely: "21
Cheque, Pay Order or...Fifty paisa"; Bank Draft. (12)
in Article 22, for the word "Fifty" the
words "One hundred" shall be substituted; (13)
in Article 24, for the word "Five" the word
"Ten" shall be substituted; (14)
in Article 25, for the word "Five" the word
"Ten" shall substituted; (15)
in Article 26, for the word "Fifty" the
words "One hundred" shall be substituted; (16) in
Article 28, for the word "Two" the word "Five" shall be
substituted; (17)
in Article 29, for the word "Fifteen" the
word "Thirty" shall be substituted; (18)
in Article 37, for the word "Two" the word
"Ten" shall be substituted; (19) in
Article 38, for the word "Thirty" the word "Fifty" shall be
substituted; (20)
in Article 43, for the word "Two", wherever
occurring, the word "Five" and for the words "One rupee"
the words "Two rupees" shall be substituted; (21) in
Article 44, for the word "Four" the word "Five" shall be
substituted; (22)
in Article 46, for the word "Fifty" the
words "One hundred" shall be substituted; (23)
in Article 49, in clause (a), in sub-clause (v), for
the word "Fifty" the words "One hundred" shall be
substituted; (24)
in Article 50, for the word "Five" the word
"Ten" shall be substituted; (25)
in Article 51, for the word "Four" the word
"Ten" shall be substituted; (26)
in Article 52, for the word "Two" the word
"Five" shall be substituted; (27)
in Article 53, for clauses (a), (b), (c) and (d) the
following shall be substituted, namely: "(a) where such amount does not One rupee, exceed Rs. 2,000; (b) where
such amount exceeds Two
rupees. Rs. 10,000; (c) where
such amount exceeds Five
rupees."; (28)
in Article 54, for the word "Fifty" the
words "One hundred" shall be substituted; (29)
in Article 57, for the word "Fifty" the words
"One hundred" shall be substituted; (30)
in Article 58, for the word "One", appearing
for the first time, the word "Two" shall be substituted; (31)
in Article 60, for the word "Two" the word
"Five" shall be substituted; and (32)
in Article 61, for the word "Fifty" the
words "One hundred" shall be substituted; 4. Amendment of [16][Khyber Pakhtunkhwa] Act No.
IV of 1949:—In the [17][Khyber Pakhtunkhwa]
Development Cess Act, 1949 ([18][Khyber Pakhtunkhwa] Act
No. IV of 1949), in section 3 for the words "eighteen paisa",
wherever occurring, the words "twenty paisa" shall be substituted. 5. Amendment of West Pakistan Act X of 1958:—In the West Pakistan
Entertainment Duty Act, 1958 (W P. Act X of 1958), for section 4 the following
shall be substituted, namely: "4. Assessment and Liability:—Entertainment
Duty leviable under section 3 shall be worked out and paid on the basis of
seventy-five per cent of the capacity available in an entertainment premises: Provided that, subject to such conditions as may be prescribed, no
such duty shall be charged on complimentary tickets issued to representatives
of press.". 6. Amendment
of West Pakistan Act XXXII of 1958:— In the West Pakistan Motor
Vehicles Taxation Act, 1958 (W.P. Act XXXII of 1958), in the Schedule,"
for the existing entries at serial number 6 the following shall be substituted,
namely: "6. Motor vehicles
other than those liable to tax under the foregoing provisions of this Schedule—
7. Amendment
of [19][Khyber Pakhtunkhwa] Ordinance IX of 1980:— In the [20][Khyber Pakhtunkhwa]
Finance Ordinance, 1980 ([21][Khyber Pakhtunkhwa] Ord.
IX of 1980), in the Second Schedule, in the entries at serial number 10, for
the existing proviso, the following proviso shall be substituted, namely: "Provided
that, notwithstanding the registration fee prescribed for various motor
vehicles, fee for motor vehicles on first registration shall be charged ad
valorem— (i) at the rate of
half per cent of the duty paid value of the imported vehicles and ex-factory
price of locally assembled vehicles in the case of vehicles covered by clauses
(a), (c) and (e); and (ii) at the rate of
one per cent of the duty paid value of imported vehicles and ex-factory price
of locally assembled vehicles in the case of vehicles covered by clause
(d).". 8. Amendment of [22][Khyber Pakhtunkhwa] Act I of 1994:—In
the [23][Khyber Pakhtunkhwa]
Finance Act, 1994 ([24][Khyber Pakhtunkhwa] Act 1
of 1994), in section 3, in sub-section (1), after the word
"Schedule", appearing at the end, the words and commas "or as
Government may, from time to time, by notification in the official Gazette,
specify " shall be inserted. 9. Amendment of [25][Khyber Pakhtunkhwa] Act I of 1995:— In the [26][Khyber Pakhtunkhwa]
Finance Act, 1995 ([27][Khyber Pakhtunkhwa] Act I
of 1995),— (i) in section 3, the word
"Swabi" shall be deleted; (ii) section 4 shall be deleted; and (iii) for section 5, the following shall be
substituted; namely: "5. Tax on
Advertisement.—(1) There
shall be levied and collected a tax on all advertisements being made through
radio, television and cinema houses at the rate of five per cent of the charges
for the advertisement. (2)
The tax shall be
payable by the persons, institutions, establishment or organization, including
companies and firms, on whose behalf the advertisement is made, and shall be
collected, on behalf of Government, by the management of the Radio Station or
Television Centre in relation to the advertisement being made through the said
two media and by the Excise and Taxation Department in relation to the
advertisement being made through cinema houses. (3)
The amount of tax so
collected shall be credited into Government Treasury. (4)
Any person,
institution, establishment or organization, including companies and firms,
responsible to pay the tax shall, in case of default, be liable to pay, in
addition to the amount of the tax, a penalty not exceeding the amount of tax. (5)
Any amount of tax or
penalty imposed which remains unpaid, shall be recoverable as arrears of land
revenue.". [28][10. Deleted]. [29][11. Tobacco development cess.— [30][(1) There shall be levied and collected
development cess on [31][the following categories of the tobacco
and its various parts] at the following rates, namely:
(la) The cess shall be recovered from— (a) cigarette
manufacturing factories and tobacco processing factories on the basis of quota
fixed for the factory concerned by the Pakistan Tobacco Board; and [33][(b) persons
dealing in tobacco business, who purchase tobacco from growers or any other
source or transport tobacco to- (i) any
of the cigarette manufacturing/re-drying factories, processing centres, in the [34][Khyber
Pakhtunkhwa]; or (ii) any
area other than the areas mentioned in clause (i) above; Provided
that no cess shall be leviable in relation to such quantity of the tobacco for
which the cess has already been paid under clause (a): Provided
further that persons bringing tobacco from any place outside the Province of
the [35][Khyber
Pakhtunkhwa] to any place within the said Province
shall also be liable to pay the cess at the rate specified in sub-section (1). Explanation:-For the purpose of this
section the word "person" used in this clause shall also include
cigarette manufacturing/re-drying factories, processing centers, if these
factories/centers are transporting tobacco, as aforesaid, in addition to the
quota allocated to them by the Pakistan Tobacco Board.] [36][(Ib) The cess
levied under sub-section (1) shall be collected at the entry point of the
cigarette manufacturing factories and re-drying factories or, as the case may
be, at the check points established for the purpose.] (2) The cess for tobacco for the period from
1.7.1997 to 30.6.1998 (both days inclusive), recovered at the rate of Rs. 1.2
per K.G. shall, for all intents and purposes, be deemed to have been validly
recovered, as if the said rate were fixed under this Act. (3) The proceeds of the cess shall be utilized
for:— (i) special
maintenance and development of roads, highways and "special plant
protection service in the tobacco growing areas in the Province; (ii) such
activities as are directed towards the development of tobacco production in the
Province;] [37][and] [38][(iii) promotion
of education in tobacco growing areas;] 12. Application
of existing laws:— Where any tax, fee or cess imposed by this Act is by way of an
addition to any existing tax, fee or cess imposed by any other enactment, the
procedure provided in such enactment and the rules framed thereunder for the
assessment, collection and recovery of such tax, fee or cess shall, so far as
applicable, apply to the assessment, collection and recovery of the additional
tax, fee or cess. 13. Bar
of suit in Civil Court:— No suit shall lie in any Civil Court
to set aside or modify any assessment, levy or collection of a tax, fee, duty
or cess made under this Act and the rules thereunder. 14. Power
to make rules: — Government may make rules for carrying into effect the
provisions 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 for in this Act.
[1]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [2]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [3]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [4]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [5]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [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. IV of 2011 [16] Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [17] Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [18] Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [19] Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [20] Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [21]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [22]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [23]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [24]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [25]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [26]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [27]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [28]Deleted vide
Khyber Pakhtunkhwa Ordinance No. II of 2000 [29]Substituted vide
Khyber Pakhtunkhwa Act No. III of 2004 [30]Substituted vide
Khyber Pakhtunkhwa Act No. III of 2004 [31]Substituted vide
Khyber Pakhtunkhwa Act No. XXIII of 2015 [32]Substituted vide
Khyber Pakhtunkhwa Act No.XXVII of 2019 [33]Substituted vide
Khyber Pakhtunkhwa Act No. VI of 2004 [34]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [35]Substituted vide
Khyber Pakhtunkhwa Act No. IV of 2011 [36]Inserted vide
Khyber Pakhtunkhwa Act No. VI of 2004. [37]Replaced vide
Khyber Pakhtunkhwa Act No. XVII of 2013. [38]Added vide Khyber
Pakhtunkhwa Act No. XVII of 2013. |