The West Pakistan Finance Act, 1963
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Main Category: | Acts | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Specific Category Name: | Finance | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Year | 1963 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Promulgation Date: | 01-07-1963 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Details: | THE WEST PAKISTAN
FINANCE ACT, 1963. WEST PAKISTAN ACT NO.IX
OF 1963. [1st July, 1963.] CONTENTS PREAMBLE SECTIONS 1.
Short title, commencement and extent. 2.
Definitions. 3.
Surcharge on land revenue in certain districts. 4.
Development cess. 5.
Surcharge on agricultural income-tax in certain
districts. 6.
Tax on Cinemas. 7.
Tax on callings, professions, etc. 8.
Tax on Trades, Import and Export Licences. 9.
Tax on motor vehicles. 10.
Tax on railway fares and freights. [1][11. Tolls on vessels
plying in inland waters. 12.
Toll
on fares and freights on inland traffic by vessels. 13.
Surcharge
on Betting Tax.] 14. Enhanced tax on motor vehicles. 15. Primary Education Surcharge. [2][16. Capital gain tax.] 17. Penalty. 18. Application of existing laws. 19. Power to amend or vary an Act. First Schedule (See section 3.) Second Schedule (See section 5.) Third Schedule (See section 8.) Fourth Schedule (See sections10 and 12.) Fifth Schedule (See sections 10 and 12.) Sixth Schedule (See section 14.) Seventh Schedule (See section 16.) THE WEST PAKISTAN
FINANCE ACT, 1963. WEST PAKISTAN ACT NO.IX
OF 1963. [1st July, 1963.] AN to continue, levy and
abolish certain taxes and duties in West Pakistan.
It is hereby enacted as follows:—
(3) It shall extend, unless otherwise specified
hereinafter, to the whole of [3][Khyber
Pakhtunkhwa], except the Tribal Areas.
(a)
“agricultural year” means the agricultural year as defined in the
Punjab Land Revenue Act, 1887 (Act No. XVII of 1887); (b)
“Government” means the Government of [4][Khyber
Pakhtunkhwa] [5][(c)………….]
Explanation—In this section, “land”
means land assessed to land revenue and includes land where of the land revenue
has been wholly or in part released, compounded for, redeemed or
assigned. (2) The cess shall be payable by the person liable for
the payment of land revenue. (3) Government may, by notification, exempt any class of
persons from the payment of the whole or any part of the cess or reduce the
rate of the cessleviable on any class of land. (4) The cess levied on the basis of land revenue shall be
assessed, collected and recovered in the manner prescribed, from time to time,
by Government by statute, rules or orders for the assessment, collection and
recovery of land revenue. (5)Government may, by notification, modify the rules or
orders referred to in sub-section (4) and may make further rules for the
assessment, collection and recovery of the cess.
(2) The provisions of the [9][Khyber
Pakhtunkhwa] Agricultural Income-tax Act, 1948 ([10][Khyber
Pakhtunkhwa]Act No. XVII of 1948) [11][……….]
shall, so far as may be, apply to the assessment, collection and recovery of
the surcharge imposed, under this section. [12][5-A.
Until the 30th June, 1964, Schedule I to the Stamp Act, 1899 (Act No. II of 1899),
shall have effect as if— (a)
in Article I for the entries in the first and second columns, the
following were substituted, namely :— “ACKNOWLEDGEMENTS of a debt exceeding
twenty rupees in amount or value written or signed by, or on behalf of, a
debtor in order to supply evidence of such debt in any book (other than a
banker's pass book) or on a separate piece of paper, when such book or paper is
left in the creditor’s possession; provided that such acknowledgement does not
contain any promise to pay the debt or any stipulation to pay interest or to
deliver any goods or other property—
(b)
in Article 53 for the entries except the Exemptions in the first
and second columns the following were substituted, namely:— “RECEIPT (AS DEFINED BY SECTION 2 (23) for any money or other
property the amount or value of which—
(2) Government may, by a notification in the official
Gazette exclude any class of licence issued as aforesaid from the purview of
sub-section (1) or, by a general or a special order in writing, exempt a person
holding such licence from the payment of the whole or a part of the tax payable
by him in respect of the goods imported or exported against such licence.
[13][11,12,13 ............]
Explanation— For
the purposes of this section residential hotel shall mean a hotel as is
equipped with a liquor bar and possesses not less than twenty-five rooms for
lodging. (2) (a)The
surcharge shall be calculated at 13 (b)The charge
on account of amenities and entertainment shall include the charge on account
of sale of liquor consumed in the hotel, and service charges, if any. (c) The charge
on account of amenities and entertainment shall be calculated at 75 per cent of
the gross amount charged by the hotel, the remaining 25 per cent being deemed
to be the charge on account of foodstuffs and manufactured goods sold. (3) The surcharge shall
be shown as a separate item in the hotel bill and shall be collected by the
owner or the management of the hotel and paid to Government. (4) For the purposes of
this section, Government may notify a list of such hotels as fulfill
conditions' mentioned in the explanation below sub-section (1). (5) Government may, from
time to time, by notification add to, delete or modify the entries in the list
mentioned in sub-section (4). [14][16……………..].
(i)
classification of cinemas for the purposes of section 6; (ii)
classification of contractors for the purposes of section 7; (iii)
the procedure for the collection and payment of any tax or toll
levied under this Act; (iv)
any other matter incidental thereto. (2) Any rules made or deemed to have been made under the
corresponding provisions of the West Pakistan Finance Act, 1962 (West Pakistan
Act No. 1 of 1962) shall, so for as may be, continued and be deemed to have
been made under this Act. FIRST SCHEDULE (See SECTION 3)
SECOND SCHEDULE (SEE SECTION 5)
THIRD SCHEDULE (See SECTION 8)
FOURTH SCHEDULE (SEE SECTION 10 AND 12)
FIFTH SCHEDULE (SEE SECTION 10 AND 12)
Provided that no tax
shall be levied where the fare does not exceed Rs.3.
SIXTH SCHEDULE (See SECTION 14) 1.
For Article 3 of the Schedule attached to the West Pakistan Motor
Vehicles Taxation Act, the following shall be substituted :— “3.
Motor vehicles used
for the transport or haulage of goods or materials (including tri-cycles
weighing more than 8 cwts, in unladen weight)—
2.
In Article 5, for entries (b) and (c), the following shall be substituted:
—
3.
In Articles 6, for entries (b) and (c), the following shall be
substituted—
4.
For Article 7, the following shall be substituted:—
Note—Station
wagons used for private purpose shall be taxed under Article 7”. SEVENTH
SCHEDULE [16][(See Section 16)]
[1] Omitted vide
Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [2]Omitted vide
Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [3]Substituted vide
Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [4]Substituted vide
Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [5]Omitted vide
Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [6]Omitted vide
Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [7]Omitted vide Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [8]Omitted vide
Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [9]Substituted vide
Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [10]Substituted vide
Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [11]Omitted vide
Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [12]Inserted vide W.
P. Ord. No. XXVI of 1963. [13]Omitted vide
Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [14]Omitted vide
Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [15]Substituted vide
Khyber Pakhtunkhwa Adaptation of Laws Order, 1975. [16]Repealed vide
Khyber Pakhtunkhwa Act, III of 1986. |