The N.W.F.P Finance Ordinance, 2000


NOTIFICATION.
27th June, 2000.


No. Legis:I(14)/73-V/3628.— The following Ordinance by the Governor of the North-West Frontier Province is hereby published for general information:-


THE NORTH-WEST FRONTIER PROVINCE FINANCE ORDINANCE, 2000.
N.W.F.P. ORDINANCE NO. II OF 2000.
AN
ORDINANCE
to abolish and modify certain taxes, fees and duties in the North-West Frontier Province.
WHEREAS it is expedient to abolish and modify certain taxes, fees and duties in the North-West Frontier Province;
AND WHEREAS the Provincial Assembly stands suspended in pursuance of the Proclamation of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999;
AND WHEREAS the Governor of the North-West Frontier Province is satisfied that the circumstances exist which render it necessary to take immediate action;
NOW, THEREFORE, in pursuance of the aforesaid Proclamation and the Provisional constitution Order No. 1 of 1999, read with Provisional Constitution (Amendment) Order No. 9 of 1999, instructions of the Chief Executive and in exercise of all powers enabling him in that behalf, the Governor of the North-West Frontier Province is pleased to make and promulgate the following Ordinance:-
1.        Short title and commencement.— (1) This Ordinance may be called the North-West Frontier Province Ordinance, 2000.

  1. It extends to the whole of the North-West Frontier Province.
  2. It shall come into force on and from 1st day of July, 2000.
  3. Amendment of Act II of 1899.— In the Stamp Act, 1899 (Act II of 1899), in Schedule I, Article IIA shall be deleted.
  4. Amendment  of W.P.  Act  V  of  1958.— In  the West Pakistan Urban immovable Property Tax Act, 1958 (W.P. Act V of 1958), in the Schedule,-

(i)        for Part II the following shall be substituted, namely:

 

 "PART-II
COMMERCIAL BUILDINGS AT PROVINCIAL HEADQUARTER

 

S.No.

Category of locality where the property is situated

Rate of tax per square feet of covered area

Ground Floor

1st Floor & Basement

Upper Stories

1

2

3

4

5

1.

A

Rs.

10.00

Rs.

7.00

Rs.

5.00

2.

B

Rs.

7.00

Rs.

5.00

Rs.

3.00

3.

C

Rs.

5.00

Rs.

3.00

Rs.

2.00

4.

D

Rs.

3.00

Rs.

2.00

Rs.

1 .00

Note:- For the purpose of column 2, the categories 'A', 'B', 'C and 'D' shall be such as respectively notified by Government in the Official Gazette.";
(ii)      after Part II, as so substituted, the following new part shall be inserted, namely;

"PART-II A
COMMERCIAL BUILDINGS LOCATED AT THE PLACES OTHER THAN THE PROVINCIAL HEADQUARTER

S. No.

Category

Rate of tax per square feet of covered areas at Divisional I leadquaiters

Rate of tax per square feet of covered areas in the Districts other than the District of Provincial and Divisional Headquarters

1

2

3

4

1.

Ground/First Floor

Rs.

4.00

Rs.

2.00

 

2.

Basement/Upper Stories.

Rs.

2.00

Rs.

1.00";

and

(iii)      for Part V the following shall be substituted, namely:
“PART-V INDUSTRIAL BUILDINGS”
Industrial buildings within the limits of rating areas shall, for the purposes of this tax, be assessed at the rate of Rs. 2.50 per square feet of the covered areas of such buildings.".
4.         Amendment of Schedule of the W.P. Act No. XXXII of 1958.— In the West Pakistan Motor Vehicles Taxation Act, 1958 (W.P. Act No. XXXII of 1958), the existing Schedule shall be substituted by the Schedule specified in Schedule I & II annexed hereto.

  1. Deletion of section 12 of W.P. Act No. 1 of 1965.—  In  the  West Pakistan Finance Act, 1965 (W.P. Act I of 1965), section 12 shall be deleted.
  2. Deletion of section 5 of N.-W.F.P. Act I of 1995.— In the North-West Frontier Province Act, 1995 (NWFP Act No. 1 of 1995), section 5 shall be deleted.

7.         Deletion of section 10 of N.-W.F.P. Act No. 1 of 1996.— In the North-West Frontier Province Finance Act, 1996 (N.W.F.P. Act No. 1 of 1996), section 10 shall be deleted.

 

ANNEXURE
"SCHEUULE-I
(See section 4)

S.No.

Category of Motor Vehicles

Rate of fee

1

2

3

1.

Motor Cycles/Scooters.

One per cent of the value of vehicle.

2.

Motor Cars, Jeeps, etc., upto 1300 cc engine power.

One per cent of the value of vehicle.

3.

Motor Cars, Jeeps etc., from 1300 cc to 2500 cc. engine power.

Two per cent of the value of vehicle.

4.

Motor Cars, Jeeps etc., of above 2500 cc engine power.

Four per cent of the value of vehicle.

5.

Trucks/Buses/Pick ups.

One per cent of the value of vehicle.

6.

Tractors.

Rs. 1000.00

 

 

"SCHEDULE-II
(See section 4)


S.No.

Description of motor vehicles

Annual rate of tax

1

2

3

1.      Motorcycle/Scooter.                                                                          Rs. 1000.00
for life time.
2.      Trucks/Trailors/Delivery Vans used for the transport or
haulage of goods or materials:-

  1. vehicles not exceeding 1250 K.G. in unladen weight;             Rs. 500.00
  2. vehicles with maximum laden capacity upto 2030 KG;           Rs. 800.00
  3. vehicles with maximum laden capacity exceeding                   Rs. 820.00
    2030 KG but not exceeding 4060 KG;
  4. vehicles with maximum laden capacity exceeding                   Rs. 1200.00
    4060 KG but not exceeding 6090 KG;
  5. vehicles with maximum laden capacity exceeding                  Rs. 2000.00
    6090 KG but not exceeding 8120 KG;

(0     vehicles with maximum laden capacity exceeding                   Rs. 4000.00
8120 KG but not exceeding 12000 KG;
(g)    vehicles with long trailers or other vehicles with                      Rs. 6000.00
maximum laden capacity exceeding 12000 KG but not exceeding 16(KK) KG; and
(h)    vehicles with long trailers or other vehicles with                      Rs. 8000.00
maximum laden capacity exceeding 16000 KG.
3.      Vehicles plying for hire and ordinarily used for the transport
of passengers:

  1. Mechanically propelled tricycle/rickshaw with seating            Rs. 400.00
    capacity of not more than three persons;
  2. other vehicles with seating capacity of—

(i)     Not more than 4 persons;                                                Rs. 520.00
(ii)    more than 4, but not more than 6 persons; and               Rs. 652.00
(iii)   more than 6 persons, plying on A routes;                        Rs. 180.00
Per seat.

 

S . No.

Description of motor vehicles                                 

Annual rate of tax

  1. motor vehicles with seating capacity of more than 6 but        Rs. 160.00
    not more than 20 persons, plying exclusively within the        per seat
    limits of Corporation/Municipality or Cantonment:
  2. motor vehicles with seating capacity of more than 6               Rs. 100.00
    but not more than 20 persons plying exclusively within         per seat
    the limits of Corporation, Municipality or Cantonment or

partly within and partly outside such limits with sixty per cent of the total length of the route falling within the limits of a Corporation, Municipality or Cantonment.
4.      Motor vehicles (Private Motor Cars/Jeeps, etc.) other than those
mentioned above and having—

  1. seating capacity of not more than 3 persons;                           Rs. 500.00
  2. seating capacity of more than 3 but not more than
    6 persons—

(i)     with engine power not exceeding 1000 cc;                      Rs. 500.00
(ii)    with engine power exceeding 1000 cc but not                Rs. 1000.00
exceeding 1300cc;
(iii)   with engine power exceeding 1300 cc                             Rs. 1800.00
but not exceeding 1500 cc;
(iv)   a)   with engine power exceeding 1500 cc but not
exceeding 2500 cc;                                                   Rs. 2500.00
b)  Luxury Vehicles
(v)    with engine power exceeding 2500 cc; and                     Rs.5000.00
(c)     seating capacity of more than 6 persons.                                 Rs. 800.00
per seat.


5.      All Tractors with or without trailers.                                                 Rs. 600.00".

Attachments

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