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THE WEST PAKISTAN FINANCE ACT, 1967.
(WEST PAKISTAN ACT NO. IV OF 1967).
[30th
June, 1967.]
CONTENTS
PREAMBLE
SECTIONS
1.
Short title, commencement and extent.
2.
Definitions.
3.
Surcharge on Agricultural Income-tax in certain
Districts.
4.
Tax on Cinemas.
5.
Tax on Motor Vehicles.
6.
Tax on railway fares and freights.
7.
Alteration in stamp duty.
8.
Amendment of West Pakistan Act No. XXXIV of
1964.
9.
Penalty.
10.
Bar of suits in Civil Courts.
11.
Application of existing laws.
12.
Power to amend or vary an Act.
13.
Power to make rules.
FRIST SCHEDULE
SECOND
SCHEDULE
PART
I
PART
II
THE WEST PAKISTAN FINANCE ACT, 1967.
(WEST PAKISTAN ACT NO. IV OF 1967).
[30th
June, 1967.]
(First published, after having received the assent of the Governor of West
Pakistan, in the Gazette of West Pakistan (Extraordinary), dated the 30th
June, 1967).
AN
ACT
to continue and levy certain taxes and duties in West Pakistan.
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WHEREAS it is expedient to
continue and levy certain taxes and duties in the Province of West Pakistan;
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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 West Pakistan Finance Act, 1967.
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Short title, commencement
and extent.
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(2) It shall come into force on and from the first day of July,
1967.
(3)
It shall extend, unless otherwise specified
hereinafter, to the whole of the [Province
of Khyber Pakhtunkhwa], except the Tribal Areas.
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2. In this Act,
unless there is anything repugnant in the subject or context,
"Government" means the Government of [Khyber
Pakhtunkhwa.]
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Definitions.
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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, Peshawar [.....]
on the land-revenue payable in the agricultural year, 1966-67, an additional
amount of agricultural income-tax by way of surcharge at the rate specified
in the First Schedule.
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Surcharge on Agricultural Income tax in certain Districts.
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Explanation.- For purposes of this
section "agricultural year" means the agricultural year as defined in
the Punjab Land Revenue Act, 1887.
(2) The provisions of the [Khyber
Pakhtunkhwa] Agricultural Income-tax Act 1948, [.....]
shall so far as may be, apply to the assessment, collection and recovery of the
surcharge imposed under this section.
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4. 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, 1967-68:-
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Tax on cinemas.
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(i) In the case of a cinema classed as a first class cinema.
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One thousand rupees.
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(ii) In the case of a cinema classed as a second class cinema.
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Five hundred rupees.
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(iii) In the case of a cinema classed as a third class cinema.
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One hundred rupees.
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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 in [Khyber
Pakhtunkhwa] a surcharge on such tax at the following rates for the financial
year, 1967-68:-
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Tax on motor vehicles.
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(i) Motor vehicles used for the transport or carriage of goods and materials.
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Twenty-five rupees.
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(ii) Motor vehicles plying for hire and licensed to carry more than eight persons.
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Fifty rupees.
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6. Until the 30th
day of June, 1968, there shall be levied and paid on railway fares and
freights a tax according to the scale set out in the Second Schedule.
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Tax on railway fares and freights.
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7. With effect
from 1st July, 1967, Schedule I of the stamp Act, 1899, shall have effect as
if-
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Alteration in Stamp duty.
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(a) In article 47-
(i)
in Division E, between the words "Except such a" and the
word "RE-Insurance", the words "group term Insurance as is
described in Division EE of this Article OR "A" were added; and
(ii)
after Division E, as so modified, the following new Division were
inserted:-
"EE-GROUP TERM INSURANCE-
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By
workmen and other employees in respect of death or accident to any one of
them arising out of or in the course of their employment, for every Rs. 100
or part thereof payable as premium;",
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Six paisa.
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(b)
In Article 62, in clause (a), for the word "One-half",
the word "One-fourth" were substituted.
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8. In the West
Pakistan Finance Act, 1964, in section 12, after sub-section (4), the
following new sub-section shall be added, namely :-
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Amendment of West Pakistan Act No. XXXIV of 1964.
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"(5) Government may by an order,
notified in the Official Gazette, exempt
any Sugar Mill or all Sugar Mills in any specified area from the payment of the whole or any part of the cess
under this section.;
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9. If the person
responsible for the payment of the tax under section 4 fails to pay the tax,
he shall be liable to pay, in addition to the amount of such tax, a penalty
not exceeding the amount of the tax payable.
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Penalty.
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10. No suit shall lie
,in any Civil Court to set aside or modify any assessment of tax made under
this Act and the rules made thereunder.
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Bar of suits in Civil Courts.
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11. Where any tax or
surcharge imposed by this Act is by way of an addition to, or a surcharge on,
any existing tax imposed by or under an enactment in force in [Khyber
Pakhtunkhwa] 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 or surcharge.
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Application of existing, laws.
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12. Government may,
by notification in the Official Gazette, make such omission from, additions
to, adaptations and modifications of, any [Provincial
] Act, as may be necessary for the purpose of the levy and collection of any
tax imposed by or under this Act.
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Power to amend or vary an Act.
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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 levied 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 corresponding provisions
of the West Pakistan Finance Act 1966, shall, so far as may be, be continued
and be deemed to have been made under this Act.
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W. P. Act No.1 of 1966.
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FIRST SCHEDULE
(See Section 3)
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Surcharge
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Where the total
land-revenue payable does not exceed Rs. 349.
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Nil.
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Where the total
land-revenue payable exceeds Rs. 349 but does not exceed Rs. 499.
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Rupees twelve.
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Where the total
land-revenue payable exceeds Rs. 499 but does not exceed Rs. 749.
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Rupees-twenty-four.
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Where the total
land-revenue payable exceeds Rs. 749 but does not exceed Rs. 999.
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Rupees fifty.
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Where the total land-revenue
payable exceeds Rs. 999 but does not exceed Rs. 1,999.
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Rupees one hundred.
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Where the total
land-revenue payable exceeds Rs. 1,999 but does not exceed Rs. 4,999.
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Rupees two hundred and
fifty.
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Where the total land
revenue payable exceeds Rs. 4,999 but does not exceed Rs. 9,999.
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Rupees Five hundred.
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Where the total
land-revenue payable exceeds Rs. 9,999.
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Rupees one thousand.
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SECOND SCHEDULE
(See Section 6)
PART-I
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Freight (Goods)
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Tax
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Where the freight on
any consignment does not exceed Rs. 3.
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Nil.
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Where the freight on
any consignment exceeds Rs. 3 but does not exceed Rs. 10.
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Six paisa.
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Where the freight on
any consignment exceeds Rs. 10 but does not exceed Rs. 25.
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Twelve paisa.
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Where the freight on
any consignment exceeds Rs. 25 but does not exceed Rs. 50.
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Twenty-five paisa.
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Where the freight on
any consignment exceeds Rs. 50 but does not exceed Rs. 75.
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Fifty paisa.
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Where the freight on
any consignment exceeds Rs. 75 but does not exceed Rs. 100.
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One rupee.
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Where the freight on
any consignment exceeds Rs. 100 but does not exceed Rs. 150.
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Two rupees.
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Where the freight on
any consignment exceeds Rs. 150 but does not exceed Rs. 225.
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Three rupees.
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Where, the freight on
any consignment exceeds Rs. 225 but does not exceed Rs. 300.
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Four rupees.
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Where the freight on
any consignment exceeds Rs. 300.
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Four rupees plus one
rupee for every hundred Rupees in excess of three hundred rupees of freight.
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PART-II
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Fares (Passenger)
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Amount of tax
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On a first class
ticket
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50 paisa.
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On a second
class-ticket
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25 paisa.
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On an inter class
ticket
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12 paisa.
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On a third class or
deck ticket
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6 paisa.
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Provided that no tax shall be levied where the fare does not
exceed Rs. 3.
Substituted vide Adaptation of laws Order, 1975.
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