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THE
[KHYBER
PAKHTUNKHWA] FINANCE ORDINANCE, 1980.
[KHYBER
PAKHTUNKHWA] ORDINANCE No. IX OF 1980.
30th June, 1980.
AN
ORDINANCE
CONTENTS
PREAMBLE.
SECTIONS.
1.
Short title,
extent, commencement and application.
2.
Definition.
3.
Amendment of section I to Act II
1899
4.
Amendment of W.P Act V of 1958.
5.
Amendment of W.P Act XXXII of 1958.
6.
Enhancement of fees relating to
motor vehicles
7.
Omission of section 4 of [Khyber
Pakhtunkhwa]Act X of 1977.
8.
Amendment of section 3 of [Khyber
Pakhtunkhwa] Ord: XII 1978.
9.
Application of existing laws.
10.
Bar of suit in Civil Court
11.
Power to make rules.
THE
[KHYBER
PAKHTUNKHWA] FINANCE ORDINANCE, 1980.
[KHYBER
PAKHTUNKHWA] ORDINANCE No. IX OF 1980.
30th June, 1980.
AN
ORDINANCE
to continue and levy certain taxes, cesses and surcharges in [Khyber
Pakhtunkhwa Province]
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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, 1980.
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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, 1980.
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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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Definition.
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3. With
effect from first July, 1980, in the Stamp Act, 1899 (II of 1899), in
Schedule I, below the existing table against clause (b) of Article 40, under
the heading "Proper Stamp duty", the following Note shall be added,
namely.
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Amendment of section I
to Act II 1899.
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"Note:—For securing loan
from the commercial Banks for industrial purposes, the rate of Stamp duty
chargeable shall, however, be as on a bond (No. 15) for the amount secured by
such deed".
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4. With
effect from first July, 1980, 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 "two thousand and four hundred
rupees", the words "four thousand and eight hundred rupees" shall
be substituted.
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Amendment of W.P Act V
of 1958.
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5. With
effect from first July, 1980—
(a) in the West Pakistan Motor Vehicles
Taxation Act, 1958 (W. P Act XXXII of 1958), in section 5-A, for the words
"ten percent", the words "fifteen per cent" shall be substituted;
and
(b) the existing Schedule to the said Act
shall be substituted by the First Schedule to this Ordinance.
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Amendment of W.P Act
XXXII of 1958.
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6. 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 Second
Schedule to this Ordinance shall, with effect from first July, 1980, be paid
at the rate 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 July, 1980 in the [Khyber
Pakhtunkhwa] Finance Act, 1977 ([Khyber
Pakhtunkhwa] Act X of 1977), section 4 shall be omitted.
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Omission of section 4
of [Khyber
Pakhtunkhwa] Act X of 1977.
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8. With
effect from first July, 1980, in the [Khyber
Pakhtunkhwa] Finance Ordinance, 1978 ([Khyber
Pakhtunkhwa] Ord. XII of 1978), in section 3, in sub-section (1) for the
words "twenty paisa", the words "twenty-five paisa" shall
be substituted.
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Amendment of section 3
of [Khyber
Pakhtunkhwa] Ord: XII 1978.
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9. Where
any tax, fee, cess or surcharge imposed by this Ordinance 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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10. No suit shall lie in any Civil
Court to set aside or modify any assessment, levy or collection of a tax,
fee, 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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11.
(1) Government may make rules for carrying into effect the purposes of
this Ordinance and such rules may other matters, prescribe the procedure for
the assessment, collection and payment of any tax, fee, 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 under the corresponding provisions
of the [Khyber
Pakhtunkhwa] Finance Ordinance, 1979 ([Khyber
Pakhtunkhwa], Ord. II of 1979), shall so far as may be, be continued and be
deemed to have been made under this Ordinance.
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FIRST
SCHEDULE.
(See Section 57)
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Serial No.
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Description of motor vehicles
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Amount of rate of tax.
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1
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2
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3
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1.
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Cycles
(including motor scooters and cycles with attachment for propelling the same
by mechanical process) not exceeding 410 K.G. in unladen weight:—
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Rs.
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(a)
Bicycle not exceeding 90 K.G. in unladen
weight ..
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52
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(b)
Bicycles exceeding 90 K.G. in unladen weight ..
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68
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(c)
Bicycles if used for drawing a trailer or
side car, in addition ..
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16
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(d)
Tricycles ..
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64
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2.
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Vehicles not
exceeding 260 K.G in unladen weight, adapted and used for invalids
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5
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3.
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Vehicles used
for the transport or haulage of goods or materials (including tricycles
weighing more than 410 K. G. in unladen weight:—
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(a)
Electricity propelled vehicles not exceeding
1250 K. G. in unladen weight.
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56
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(b)
Vehicles other than such electrically
propelled vehicles as aforesaid not exceeding 615 K. G. unladen weight.
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25
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(c)
All vehicles with maximum laden capacity upto
2030 K.G. (including delivery vans).
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376
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(d)
All vehicles with maximum laden capacity
exceeding 2030 K.G. but not exceeding 4060 K. G.
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628
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(e)
All vehicles with maximum laden capacity
exceeding 4060 K. G. but not exceeding 6090 K. G.
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1200
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(f)
All vehicles with maximum laden capacity
exceeding 6090 K.G. 1876 but not exceeding 8120 K.G
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1876
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(g)
All vehicles with maximum laden capacity
exceeding 8120 K.G.
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2828
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(h)
Extra charges for trailer not exceeding 2030
K. G. in laden capacity.
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252
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4.
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Vehicles
plying for hire and ordinarily used for the transport of passengers (taxis
and buses), exclusively within the limits of a Corporation, a Municipality or
a Cantonment—
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(a)
Tram cars ..
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28
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(b)
Tricycles propelled by mechanical power
(rickshaw cabs seating not more than 3 persons).
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392
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(c)
Other vehicles seating not more than 4
persons. ..
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520
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(d)
Other vehicles seating more than 4 persons
but not more than 6 persons.
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652
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(e)
Other vehicles seating more than 6 persons
but not more than 20 persons.
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132 per seat,
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(f)
Other vehicles seating more than 20
persons.
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88 per seat.
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5.
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Vehicles plying
for hire and ordinarily used for the transport of passengers (taxis and
buses) not exclusively within the limits of a Corporation, a Municipality or
a Cantonment-
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(a)
Tram cars ..
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28
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(b)
Tricycles propelled by mechanical power (rickshaw
cabs seating not more than 3 persons.
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392
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(c)
Other vehicles seating not more than 4
persons ..
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520
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(d)
Other vehicles seating more than 4 persons
but not more than 6 persons.
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652
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(e)
Other Vehicles seating more than 6 persons.
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168 per seat
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Note:—The number or
persons mentioned in Articles 4 and 5 does not include the driver and as the
case may be, the cleaner, the conductor or the attendant of the vehicle.
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6.
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Motor
vehicles other than those liable to tax under the foregoing provisions of
this Schedule.-
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(a)
Seating not more than one
person ..
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132
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(b)
Seating not more than 3
persons
..
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268
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(c)
Seating not more than 4
persons
..
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384
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(d)
Seating more than 4 persons for every
additional person that can be seated.
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96 per seat
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Note:— Station
wagons used for private purposes shall be taxed under Article 6.
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SECOND SCHEDULE.
(See Section)
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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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Amount of rate of tax
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1
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2
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3
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“1.
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Fee for the
test or competence to drive, under sub-rule (3) of rule 8.
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125
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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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150
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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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125
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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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300
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(b)
for other vehicles.
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200
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5.
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Fee for
renewal of driving licence, under clause (ii) of rule 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; ..
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200
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(ii) in respect of other vehicles; and ..
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100
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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: ..
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300
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(ii) in respect of other Vehicles ..
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200”
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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
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100
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(ii) in respect of other vehicles ..
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50
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(b)
for renewal of certificate of fitness—
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i) where the vehicles in respect of which the
certificate is required, is produced for inspection within fifteen days of
expiry of the certificate—
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(1)
for heavy transport vehicles ..
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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 vehicles is not produced for
inspection within the aforesaid period of fifteen days—
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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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1
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2
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3
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“7.
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Fee
for a duplicate of registration and certificate of fitness in respect of
Motor Vehicles under rules 37, 38 and 39.
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An
amount to half of the registration fee under rule 42.
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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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Deleted [*****].
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9.
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Deleted
[*****].
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“10.
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Registration
fee under rules 42 and 48-
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(a) in
respect of Motor Cycles or a Trailer not having more than two wheels and not
weighing more than one ton unladen.
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100
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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 vehicles ..
(d) in
respect of other vehicle ..
(i) not exceeding 1000cc engine capacity;
(ii) exceeding 1000cc but not exceeding
3000cc;
(iii) exceeding 3000 cc;
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1000
550
650
800
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(e) in
respect of tractor;
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450
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(f) in
respect of temporary registration of any vehicle.
[“Provided
that, notwithstanding the registration fee prescribed for various motor
vehicles, fee for motor vehicles on first registration shall be charged ad
valorem-
(i) at the rate of [one]
per cent of the duty paid value of the imported vehicles and ex-factory price
of locally assembled vehicles in the case of vehicles covered by clauses (a),
(c) and (e); and
(ii) at the rate of one per cent of the duty
paid value of imported vehicles and ex-factory price of locally assembled
vehicles in the case of vehicles covered by clause (d).”.
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200”
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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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12.
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Application
fee for a permit in respect of a transport vehicle under rule 64.
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200
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13.
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Fee
for the issue and renewal of permit in respect of transport vehicles under
rule 71-
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(a) Stage
and contract carriage with R.L. W exceeding 14, 500 Lbs.-
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(i) A category routes ..
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300
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(ii) B category routes ..
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200
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(iii) ‘C' and ‘C-1’ category routes ; ..
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130
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(b) Stage
and contract carrieage with R.L.W. upto 14,500 Lbs.-
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(i) For the 1st year; ..
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70
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(ii) for each subsequent year.
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60
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(c) Public
and private carriage-
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(i) 1st Region; ..
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150
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(ii)
2nd Region; ..
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120
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for
3 years
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(iii)
3rd Region;
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100
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(iv) for each subsequent region ..
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80
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14.
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Application
fee for renewal of permit after the prescribed date under rule 85.
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100 for each month
or part of a month.
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15.
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Fee for the
replacement of a vehicle, in a permit under rule 88 ..
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100 per case.
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16.
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Fee for
transfer of a permit under rule 92—
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(a)
application fee; ..
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200 per case.
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(b)
transfer fee ..
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50 per case.
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17.
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Fee for issue
of a duplicate permit—
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(a)
Part A; ..
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50
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(b)
Part B; ..
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30
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