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THE [KHYBER
PAKHTUNKHWA] FINANCE ACT, 1974.
[KHYBER
PAKHTUNKHWA] ACT NO. Ill OF 1974.
[29th June, 1974.]
CONTENTS.
PREAMBLE
SECTIONS:
1.
Short title, extent and commencement.
2.
Definitions.
3.
Surcharge on agricultural income-tax in certain Districts.
4.
Cinema tax.
5.
Surcharge on motor vehicle tax.
6.
Enhancement of fees relating to motor vehicles.
7.
Amendment of section 7 and 8 of [Khyber Pakhtunkhwa] Act No. XII of 1973.
8.
Application of
existing laws.
9.
Board of suits in
Civil Courts.
10. Power to make rules.
THE [KHYBER
PAKHTUNKHWA] FINANCE ACT, 1974.
[KHYBER
PAKHTUNKHWA] ACT NO. Ill OF 1974.
[29th June, 1974.]
[First published after having received the assent of the Governor of the [Khyber
Pakhtunkhwa] in the Gazette of [Khyber
Pakhtunkhwa] (Extra-Ordinary),
dated the 29th June, 1974.
AN
ACT
to continue and levy
certain taxes 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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It is hereby enacted as
follows—
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1. (1) This Act may be called the [Khyber Pakhtunkhwa] Finance
Act, 1974.
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Short title, extent and commencement.
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(2) It shall extend to the whole of the [Province of the Khyber Pakhtunkhwa] except the
Tribal Area.
(3) It shall come into force on and from the
first day of July, 1974,
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2. In this Act, unless the context
otherwise requires, the following expressions shall have the meanings hereby
respectively assigned to them, that is to say
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Definitions.
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(a)
“agricultural year” means the agricultural year as defined
in the West Pakistan Land Revenue Act, 1967 (W. P. Act No. XVII of 1967); and
(b)
“Government” means the Government of [Khyber Pakhtunkhwa].
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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
and Peshawar on the land revenue payable in the agricultural year 1973-74, an
additional amount of agricultural income-tax by way of surcharge at the rate
specified in the First Schedule to this Act.
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Surcharge on agricultural income-tax in
certain Districts.
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(2) The provisions of the [Khyber Pakhtunkhwa] Agricultural
Income-Tax Act, 1948 ([Khyber Pakhtunkhwa] Act No. XVII
of 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. (1) There shall be levied and collected
a tax on cinema payable by the owner or management thereof at the following
rates for the financial years 1974-75:—
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Cinema Tax.
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(i)
in the case of a
cinema classed as 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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(2) If the person responsible for the payment of the tax
under sub-section (1) 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.
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5. There shall be levied and collected
in any area in which a tax is imposed motor vehicles by or under any
enactment in force, a surcharge on such tax, payable by the person by whom
the tax is payable at the following rates for the financial year 1974-75:—
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Surcharge on motor vehicle tax.
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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. Notwithstanding anything to the
contrary contained in the West Pakis-tan Motor Vehicles Ordinance, 1965 (W.P.
Ord. No. XIX of 1965), or the West Pakistan Motor Vehicles Rules, 1969, the
fees payable under the rules mentioned in column 2 of the Second Schedule to
this Act, shall, in the financial year 1974-75 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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7. With effect from first day of July,
1974, in the [Khyber Pakhtunkhwa] Finance
Act, 1973—
(a)
in section 7, sub
section (2) shall be omitted; and
(b)
in section 8,
sub-section (2) shall be omitted.
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Amendment of sections
7 and 8 of [Khyber Pakhtunkhwa] Act No. XII of 1973.
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8. Where any tax, fee cess or surcharge
imposed by this Act 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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9. No suit shall lie in any Civil Court to
set aside or modify any assessment, levy of collection of tax, fee, duty cess
or surcharge made under this Act and the rules thereunder, or any penalty
imposed under sub-section (2) of section 4.
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Bar of suits in Civil
Courts.
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10. (1) Government may make rules for
carrying into effect the purposes of this Act, and such rules may, among
other matters, prescribe the procedure rules 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 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 [Khyber Pakhtunkhwa] Finance
Act, 1973 ([Khyber Pakhtunkhwa] Act, No. XII
of 1973), shall so far as may be, be continued and be deemed to have been made
under this Act.
FIRST SCHEDULE
(See section 3)
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Surcharge
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Where the total land revenue
payable does not exceeds 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)
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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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10
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2.
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Fee for a duplicate licence, under sub-rule (6) of rule 13,
sub-rule (4) of rule 14 and sub-rule (4) of rule 15.
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10
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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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10
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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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20
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5.
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Fee for renewal of driving licence, under clause (ii) of rule 26—
(a)
where the application
for renewal is made within thirty days from the date of the expiry of the
licence;
(b)
where the application
for renewal is made after thirty days of the date of the expiry of the
licence.
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10
20
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6.
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Fee for a duplicate
certificate on loss or destruction of certificate of registration and
certificate of fitness of a vehicle, other than a transport vehicle, under
rule 37.
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10
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7.
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Fee for duplicate certificate on loss destruction of certificate
of registration and certificate of fitness of a transport vehicle, under rule
38.
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15
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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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8.
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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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15
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9.
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Registration fee under
rule 42—
(a)
in respect of a motor
cycle and an invalid carriage or a trailor not having more than two wheels
and not weighing more than one ton unladen;
(b)
in respect of a heavy
transport vehicle;
(c)
in respect of any
other vehicle;
(d)
in respect of
temporary registration of any vehicle.
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10
60
30
10
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10.
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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. 9 for regist-ration.
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