| Details: |
THE WEST PAKISTAN FINANCE ACT, 1968.
(WEST PAKISTAN ACT NO. III OF 1968)
[29th
June, 1968.]
CONTENTS
PREAMBLE
SECTIONS
1.
Short title, commencement and extent.
2. Surcharge on Agricultural Income-tax in certain Districts.
3. Tax on Cinemas.
4.
Surcharge on motor vehicles Tax.
5.
Tax on railway fares and freights.
6.
Amendment of section 12 of West Pakistan Act No.
XXXIV of 1964.
7.
Penalty.
8.
Application of existing laws.
9.
Bar of suits in Civil Court.
10. Power to make rules.
FRIST SCHEDULE
SECOND
SCHEDULE
PART
I
PART
II
THE WEST PAKISTAN FINANCE ACT. 1968.
W.P. ACT NO. III OF 1968.
[29th
June, 1968].
First published, after having receiving the assent of the Governor of West
Pakistan, in the Gazette of West Pakistan (Extraordinary, dated the 29th
June, 1968.
AN
ACT
to continue and levy certain taxes and surcharges in the Province of West
Pakistan.
|
WHEREAS it is expedient to
continue and levy certain taxes and surcharges in the Province of West
Pakistan;
|
Preamble.
|
It is hereby enacted as
follows :-
|
1. (1) This Act may be
called the West Pakistan Finance Act, 1968.
|
Short title, commencement and extent.
|
(2) It shall come into force
on and from the first day of July, 1968.
(3) It shall extend, unless
otherwise specified hereinafter, to the whole of the [Province
of Khyber Pakhtunkhwa], except the Tribal Areas.
|
2.
(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 1967-68 an additional
amount of agricultural income-tax by way of surcharge at the rate specified
in the First Schedule.
|
Surcharge on
Agricultural Income tax in certain districts.
|
Explanation. —
For purposes of this section, "agricultural year" means the
agricultural year as defined in the West Pakistan Land Revenue Act 1967.
(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.
|
3. 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 1968-69 :-
|
Tax on cinemas.
|
|
(i) In the case of
a cinema classed as a first
class cinema.
|
One thousand rupees.
|
|
(ii) In the case of
a cinema classed as a second
class cinema.
|
Five hundred rupees.
|
|
(iii) In the case of a cinema classed as a third class cinema.
|
One hundred rupees.
|
|
4. There
shall be levied and collected in any area in which tax is imposed on motor
vehicles, by or under any enactment in force in the [Khyber
Pakhtunkhwa] a surcharge on such tax payable by the person by whom the tax is
payable, at the following rates for the financial year 1968-69:-
|
Surcharge on motor
vehicles tax.
|
|
(i) Motor vehicles used for the transport or carriage of goods and materials.
|
Twenty-five rupees.
|
|
(ii) Motor vehicles
plying for hire and licensed
to carry more than eight persons.
|
Fifty rupees.
|
|
5. Until the 30th day
of June, 1969, there shall be lived and paid on railway fares and freights a
tax according to the scale set out in the Second Schedule.
|
Tax on railway fares and freights.
|
|
6. In section 12 of the
West Pakistan Finance Act, 1964 (XXXIV of 1964), for sub-section (4), the following
sub-section shall be substituted, namely:-
|
Amendment of section 12 of W.P. Act No. XXXIV of 1964.
|
"(4) The proceeds of the cess shall be utilised
for-
(i) special maintenance and development of
roads and bridges and special plant protection services in
the areas comprising the
Mill Zones;
(ii) maintenance
and development of such roads and bridges outside
the Mill Zones, as in the opinion of Government, are primarily used for sugarcane traffic; and
(iii) other
activities directed towards the development of sugar-cane
production.
|
7. If the person
responsible for the payment of the tax under section 3 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.
|
Penalty.
|
|
8. 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.
|
Application of existing laws.
|
|
9. No suit shall
lie in any Civil Court to set aside or modify any assessment, levy or
collection of a tax or surcharge made under this Act and the rules thereunder
or any penalty imposed under section 7.
|
Bar of suits in Civil Court.
|
|
10. (1) The
Provincial 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 or the
imposition of any penalty under this Act, in so far as such procedure is not
provided in this Act.
|
Power to make rules.
|
|
(2) Any rules
made or deemed to have been made under the corresponding provisions of the
West Pakistan Finance Act, 1967, shall, so far as may be, be continued and be
deemed to have been made under this Act.
|
W.P. Act No. IV of 1967.
|
FIRST SCHEDULE
[See Section 2]
|
Surcharge
|
|
Where the total land-revenue
payable does not exceed Rs. 349.
|
Nil.
|
|
Where the total
land-revenue payable exceeding Rs. 349 but does not exceed Rs. 499.
|
Rupees twelve.
|
|
Surcharge
|
|
Where the total
land-revenue payable exceeds Rs. 499 but does not exceed Rs. 749.
|
Rupees twenty-four.
|
|
Where the total
land-revenue payable exceeds Rs. 749 but does not exceed Rs. 999.
|
Rupees fifty.
|
|
Where the total
land-revenue payable exceeds Rs. 999 but does not exceed Rs. 1,999.
|
Rupees one hundred.
|
|
Where the total
land-revenue payable exceeds Rs. 1,999 but does not exceeds Rs. 4,999.
|
Rupees two hundred and fifty.
|
|
Where the total
land-revenue payable exceeds Rs. 4,999 but does not exceed Rs. 9,999.
|
Rupees five hundred.
|
|
Where the total
land-revenue payable exceeds Rs. 9,999.
|
Rupees one thousand.
|
SECOND SCHEDULE
[See section 5]
PART-I
|
Fares (Passenger)
|
Amount of Tax
|
|
On a first class
ticket
|
50 paisa.
|
|
On a second class
ticket
|
25 paisa.
|
|
On an inter class
ticket
|
12 paisa.
|
|
On a third class
ticket
|
6 paisa.
|
Provided that no tax shall be levied where the fare does
not exceeds Rs. 3.
PART-II
[See Section 2]
|
Freight (Goods)
|
Tax.
|
|
Where the
freight on any consignment does not exceed Rs. 3.
|
Nil.
|
|
Where the
freight on any consignment exceeds Rs. 3 but does not exceed Rs. 10.
|
Six pasia.
|
|
Where the
freight on any consignment exceeds Rs. 10 but does not exceed Rs. 25.
|
Twelve pasia.
|
|
Where the
freight on any consignment exceeds Rs. 25 but does not exceed Rs. 50.
|
Twenty-five paisa.
|
|
Where the
freight on any consignment exceeds Rs. 50 but does not exceed Rs. 75.
|
Fifty paisa.
|
|
Where the
freight on any consignment exceeds Rs. 75 but does not exceed Rs. 100.
|
One rupee.
|
|
Where the freight on any consignment exceeds Rs. 100 but does
not exceed Rs. 150.
|
Two rupees.
|
|
Where the
freight on any consignment exceeds Rs. 150 but does not exceed Rs. 225.
|
Three rupees.
|
|
Where the
freight on any consignment exceeds Rs. 225 but does not exceed Rs. 300.
|
Four rupees.
|
|
Where the
freight on any consignment exceeds Rs. 300.
|
Four rupees plus one
rupee for every hundred rupees in excess of three hundred rupees of freight.
|
|
