The North-West Frontier Province Finance Act, 1990


THE NORTH-WEST FRONTIER PROVINCE
FINANCE ACT, 1990

N.W.F.P. ACT NO. IV OF 1990.

CONTENTS
PREAMBLE.

SECTIONS

1.         Short title, extent and commencement.

2.         Definition.

3.         Amendment of Schedule- to Act-II of 1899.

EXEMPTION.
CO-PARTNERSHIP DEED---SEE PARTNERSHIP
(NO. 46)

4.         Amendment of section 3 of N.W.F.P. Act No. IV of 1949.

5.         Amendment of the Schedule to West Pakistan
            Act No.  XXXII of 1958.

6.         Amendment of Second Schedule to North-West Frontier             Province Ordinance IX of 1980.

TABLE

7.         Tax on Professions, Trades and Callings.

TABLE
8.         Application of existing laws.

9.         Bar of suit in Civil court.
10.       Power to make rules.

 

Not up to date.
THE NORTH-WEST FRONTIER PROVINCE
FINANCE ACT, 1990
N.W.F.P. ACT NO. IV OF 1990.

[First published after having received the assent of the Governor of the North-West Frontier Province in the Gazette of North-West Frontier Province (Extraordinary), dated the 24th June, 1990].

AN
ACT
to continue, levy and revise certain taxes, cesses and fees in the North-West Frontier Province.

            Preamble.---WHEREAS it is expedient to continue, levy and revise certain taxes, cesses and fees in the North-West Frontier Province in the manner hereinafter appearing.
            It is hereby enacted as follows:-
1.         Short title, extent and commencement.---(1)  This Act may be called the North-West Frontier Province Finance Act, 1990.
            (2)        It shall extend to the whole of the North-West Frontier Province.
            (3)        It shall come into force on the first day of July, 1990.
2.         Definition.---In this Act, unless the context otherwise requires, “Government” means the Government of the North-West Frontier Province.
3.         Amendment of Schedule-I to Act-II of 1899.---In the Stamp Act, 1899 (II of 1899),-
            (a)        in Article 4, for the words “Five rupees” appearing under the heading                                 “Proper Stamp-duty”, the words “Ten rupees” shall be substituted;
            (b)        in Article 5, in clause (d), for the words “Four rupees” appearing under the                         heading “Proper Stamp-duty”, the words “Ten rupees” shall be                                             substituted; and
            (c)        for Article 23, the following shall be substituted namely:

            “23      CONVEYANCE as defined by Section 2 (10) not being a TRANSFER     charged or exempted under No. 62-

-Where the amount of value of the consideration for such Conveyance as set forth therein does not exceed RS. 50.00/-

Four Rupees.

-Where it exceeds RS.50/- but does not exceed RS. 100.00/-.

Seven Rupees.

--Where it exceeds RS.100/- but does not exceed RS. 200.00./-

Fourteen Rupees.

--Where it exceeds RS. 200/- but does not exceed RS. 300.00/-.

Twenty One Rupees.

--Where it exceeds RS. 300/- but does not exceed RS. 400.00/-.

Twenty Eight Rupees

--Where it exceeds RS. 400/- but does not exceed RS. 500.00/-.

Thirty Five Rupees.

--Where it exceeds RS. 500/- but does not exceed RS. 600.00/-.

Forty Two Rupees.

--Where it exceeds RS. 600/- but does not exceed RS. 700.00/-.

Forty Nine Rupees.

--Where it exceeds RS. 700/- but does not exceed RS. 800.00/-.

Fifty Six Rupees.

--Where it exceeds RS. 800/- but does not exceed RS. 900.00/-.

Sixty Three Rupees.

--Where it exceeds RS. 900/- but does not exceed RS. 1000.00/-.

Seventy Rupees.

-And for every RS. 500/- or part thereof in excess of RS. 1000.00/-.

Thirty Five Rupees.”

EXEMPTION.
Assignment of copy right by entry made under the Copyright Act, 1914.
CO-PARTNERSHIP DEED---SEE PARTNERSHIP (NO. 46)
4.         Amendment of section 3 of N.W.F.P. Act No. IV of 1949.---In the North-West Frontier Province Development Cess Act, 1949 (N.W.F.P. Act No IV of 1949), for section 3 the following shall be substituted, namely:
“3.       LEVY OF CESS.-- A cess shall be levied and paid to Government.-
            (a)        at the rate of eighteen paisa on every rupee of every sum which becomes                            due to a Cantonment Board, a Municipal Corporation, a Municipal                                        Committee or a Town Committee in the Province as octroi or terminal tax;                    and
            (b)        at the rate of eighteen paisa on every rupee of every sum which becomes                            due to a District Council as fee or tax for the export of goods and animals                            from the District concerned.”
5.         Amendment of the Schedule to West Pakistan Act XXXII of 1958.---In the West Pakistan Motor Vehicles Taxation Act, 1958 (W.P. Act XXXII of 1958), in the Schedule, for the existing entries at Serial No. 6 the following shall be substituted, namely:
“6.       Motor Vehicles other than those liable to tax under the foregoing    provisions of this Schedule-

(a)

Motor Vehicles not exceeding850 CC engine power.

RS.100.00 per seat per annum.

(b)

Motor Vehicles exceeding850 CC but not exceeding 1300 CC engine power.                                    

RS.125.00 per seat per annum.

(c)

Motor Vehicles exceeding1300 CC engine power.

RS.150.00 per seat per annum.”.

6.         Amendment of Second Schedule to North-West Frontier Province Ordinance IX of 1980.---In the North-West Frontier Province Finance Ordinance, 1980 (N.W.F.P. Ordinance No. IX of 1980), in the Second Schedule-

            (a)        for the figure “40” appearing against serial numbers 1,2 and 3, the figure                            “100”, for the figure “100” and “50” against serial No. 4, the figures “200”                  and “100” and for the figures “50”, “30”, “100”, and “60” against serial                                     No. 5, the figures “100”, “60”, “250” and “150” shall respectively be                                    substituted;
            (b)        for the entries at serial No. 7, the following shall be substituted, namely:

“7.       Fee for a duplicate certificate or registration and certificate of fitness in respect of Motor Vehicles under rules 37, 38 and 39.

An amount equal to half of the registration fee under rule 42.”

            (c)        the entries at serial Nos. 8 and 9 shall be deleted; and
(d)       for the entries at serial No. 10, the following shall be substituted, namely:

“10.     Registration fee under rule 42 and 48---

(a)

in respect of Motor Cycles or a Trailer not having more than two wheels and not weighing         more than one ton unladen;

100

(b)

in respect of an invalid carriage;          

  10

(c)

in respect of heavy transport vehicles;

1000

(d)

in respect of other vehicles-
(i)         not exceeding 1000             CC engine capacity;
(ii)        exceeding 1000 CC             but not exceeding             3000 CC;
(iii)       exceeding 3000 CC;                       

 

550

650

800

(e)

in respect of tractor;   

450

(f)

in respect of temporary registration of any vehicle.

200.”

 

            7.         Tax on Professions, Trades and Callings.---(1)      There shall be levied and collected a tax, for each financial year, from persons engaged in professions, trades, callings or employment described in column 2 of the Table below at the rate specified against each category in column 3 thereof:

            Provided that where a person falls in more than one category of profession, trade, calling, etc., he shall be liable to pay tax in respect of the one where the rate of tax is highest.

 

[“TABLE

S.No.

Description of Tax Payers

Rate of Tax

1

2

3

1.

All persons engaged in any profession, trade, calling or employment, other than those specifically mentioned hereinafter, in the North-West Frontier Province, including employees of the Federal or Provincial Government, whose monthly income or earning,---

Rs.100.00

(a)        When exceeds Rs.6000.00, but does not             exceed Rs. 10,000.00;

Rs.100.00

(b)        When exceeds Rs. 10,000.00, but      does not             exceed Rs.20, 000.00; and

Rs.150.00

(c)        When exceeds.

Rs.200.00

2.

All limited companies, Modarbas, Mutual Funds and any other body corporate with paid capital or paid up capital and reserves in the preceding year, which ever is more,---

 

            (a)        When not exceeding Rs. 10 million   

Rs.10,000.00

            (b)        When exceeding Rs. 10 millions                                 but not exceeding Rs. 25 million;

Rs.15,000.00

            (c)        When exceeding Rs. 25 millions                                 but not exceeding Rs. 50 million;

Rs.20,000.00

            (d)       When exceeding Rs. 50 millions                                 but not exceeding Rs. 100 million;

Rs.50,000.00

            (e)        When exceeding Rs. 100 millions but                         not exceeding Rs. 200 million; and

Rs.75,000.00

            (f)        When exceeding Rs. 200 millions.     
Explanation. ----- The paid up capital in case of foreign banks shall be the minimum paid up capital as determined by the State Bank of Pakistan.

Rs.100,000.00

3.

Persons, other than companies, owing factories, commercial establishments, private educational institutions and private hospitals with ten or more employees.

Rs. 1500

4.

Holders of import or export licence, assessed to income tax in the preceding year with annual turn over---

 

 

            (a)        When not exceeding Rs. 50,000.00

Rs.2000.00

 

            (b)        When exceeding Rs.50,000,00

Rs.3000.00

5.

Travel Agents---

 

6.

Clearing Agents licensed or approved as Custom House Agents.

 

 

            (a)        IATA

Rs.7500.00

 

            (b)        Non-IATA                 

Rs.3000.00

7.

Restaurants liable to Sale Tax

Rs.7500.00

8.

Advertising Agencies

Rs.5000.00

9.

Doctors---1

 

 

            (a)        Specialists

Rs.1500.00

 

            (b)        Non-Specialists, including Medical                            Practitioners, Hakeems and                                        Homeopaths

Rs.500.00

10.

Clinical Laboratories, including patho-logical and chemical Laboratories---

 

 

            (a)        Located at Peshawar, Mardan,                                   Charsadda and Abbottabad.

Rs.7500.00

 

            (b)        Located at other places.

Rs.1500.00

11.

Contractors, Suppliers and Consultants, who, during the preceding financial year supplied to the Federal or any Provincial Government, or any local authority, goods, commodities, or rendered service of the  value---

 

 

            (a)        When exceeding Rs. 10,000.00 but not                         exceeding Rs.1.00 million;

Rs.2000.00

 

            (b)        When exceeding Rs. 1.00 million                               but not exceeding Rs.2.5 million;

Rs.3000.00

 

            (c)        When exceeding Rs. 2.5 million;

10000.00

12.

Petrol Pumps---

 

 

  1. in urban areas

Rs.1000.00

 

  1. in rural areas.  

Rs.500.00                                                                                                                         

                                   

(2)        If a person liable to pay tax under sub-section (1) fails to pay the tax by the 30th day of September of the year to which the tax pertains, he shall be liable to pay a penalty at the rate of 50% of the tax due from him in addition to the actual tax.
            (3)        The tax and the penalty levied or imposed under this section shall be recoverable as arrears of land revenue.
8.         Application of existing laws.---Where any tax, fee or cess imposed by this Act is by way of an addition to, 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 or cess.
9.         Bar of suit in Civil court.---No suit shall lie in any Civil Court to set aside or modify any assessment, levy or collection of a tax, fee, duty or cess made under this Act and the rules thereunder, or any penalty imposed under sub-section (2) of section 7.
10.       Power to make rules.---Government may make rules for carrying into effect the purposes of this Act, and such rules may, among other matters, prescribe the procedure 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 for in this Act.


Subs vide the NWFP Finance Ord. XXIII of 2002.

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