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THE [KHYBER
PAKHTUNKHWA] FINANCE ORDINANCE, 1979.
[KHYBER
PAKHTUNKHWA] ORDINANCE NO. III OF 1979.
AN
ORDINANCE
CONTENTS
PREAMBLE.
SECTIONS.
1.
Short title,
extent, commencement and application.
2.
Definition.
3.
Amendment of section
4 of W.P. Act V of 1958.
4.
Enhancement of
fees relating to motor vehicles.
5.
Amendment of
section 7 of [Khyber
Pakhtunkhwa] Act XII of 1973.
6.
Application of
existing laws.
7.
Bar of suit in
Civil Court.
8.
Power to make
rules.
9.
THE [KHYBER
PAKHTUNKHWA] FINANCE ORDINANCE, 1979.
[KHYBER
PAKHTUNKHWA] ORDINANCE NO. III OF 1979.
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, 1979.
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Short title extent and
commencement.
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(2) It shall extend to the whole of
the [Khyber
Pakhtunkhwa].
(3) It shall come into force
on and from the first day of July, 1979.
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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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Definitions.
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3.
With effect from 1st day of July, 1979, in the West Pakistan Urban Immovable
Property Tax Act 1958 (W. P. Act, V of 1958), in section 4, in clause (c) in
sub-clause (ii), for the words "one thousand and two hundred
rupees", the words "two thousand and four hundred rupees"
shall be substituted.
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Amendment of section 4 of W.P. Act V of 1958.
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4.
Notwithstanding anything to the contrary contained in the West Pakistan Motor
Vehicles Rules, 1969, the fees payable under the rules mentioned in column 2
of the Schedule to this Ordinance shall, for the financial year, 1979-80, 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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5. With effect from 1st day of July,
1979, in the [Khyber
Pakhtunkhwa] Finance Act, 1973 ([Khyber
Pakhtunkhwa] Act. XII of 1973), in section 7,
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Amendment of section 7 of [Khyber
Pakhtunkhwa] Act XII of 1973.
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(a)
for the words and figure "Rs.
2.00 per gallon", the words "fifty paisa per litre" shall be substituted;
and
(b)
in the Explanation, for the words
"[Khyber
Pakhtunkhwa]", the word "Pakistan" shall be substituted.
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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, collection 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, 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 of this Ordinance and such rules may, among
other matters, prescribe the procedure for the assessment, collection and
payment of any tax, 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 Ordinance, 1978 ([Khyber
Pakhtunkhwa]Ord. XII of 1978), shall, so far as may be, be continued and be
deemed to have been made under this Ordinance.
THE SCHEDULE
(See Section 4)
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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-rules (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 rules 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;
(ii) in respect of other vehicles;
and
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50
20
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(b) where the application for renewal is
made after thirty days of
the date of expiry of the licence—
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(i) in respect of heavy transport vehicles;
and
(ii) in respect of other
vehicles.
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50
30
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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 vehicles;
(ii) in respect of other vehicles; and
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100
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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50
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(2) for other vehicles; and
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25
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(ii)
where the vehicle is not produced for
inspection within the aforesaid period of fifteen days-
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. .
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(1) for heavy transport
vehicles; ..
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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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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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(a) when the original certificate is lost or
destroyed;
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50
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(b)
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 rules 38—
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(a)
when the original certificate is lost or destroyed;
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100
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(b)
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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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
tractor;
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100
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(f) 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 registration.
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