WHEREAS it is expedient to continue and levy certain taxes, cesses and surcharges in the North-West Frontier Province in the manner hereinafter appearing;

1.         (1) This Ordinance may be called the North-West Frontier Province Finance Ordinance, 1980.

2.         In this Ordinance, unless the context otherwise requires, "Government" means the Government of the North-West Frontier Province.

Amendment of section I to Act II 1899

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.

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.

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.

Amendment of W.P Act XXXII of 1958.

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 there of.

Enhancement of fees relating to motor vehicles

7.         With effect from first July, 1980 in the North-West Frontier Province Finance Act, 1977 (N.-W. F. P. Act X of 1977), section 4 shall be omitted.

Omission of section 4 of N.W.F.P Act X of 1977.

8.         With effect from first July, 1980, in the North-West Frontier Province Finance Ordinance, 1978 (N.-W. F. P. Ord. XII of 1978), in section 3, in sub-section (1) for the words "twenty paisa", the words "twenty-five paisa" shall be substituted.

Amendment of section 3 of N.W.F.P Ord: XII 1978.

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 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.

Application of existing laws.

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.

Bar of suit in Civil Court

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,

Power to make rules.

2

3

Rs.

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.

10.

Registration fee under rules 42 and 48;

(a)  In respect of Motor Cycles or a Trailer not having more than two wheels and not weighing more then one ton unlade:

100

(b)  In respect of an invalid carriage

10

(c)  In respect of heavy transport vehicles

2000

(e)  In respect of tractor

450

(f)   In respect of temporary registration of any vehicle.

200

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 percent 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 percent 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)

(ii)  for clause (d) the following shall be substituted, namely.

       (i)    below 1000 C.C. engine capacity

550

       (ii)   from 1000 C.C. engine capacity upto 1250 CC engine capacity

650

       (iii)  from 1250 C.C. engine capacity upto 1500 C.C.

850

       (iv)  exceeding 1500 C.C. engine capacity

1200

11.

Fee for transfer of ownership of a motor vehicle under rule 47

Same as in serial No. 10 for registration

12.

Application fee for a permit in respect of a transport vehicle under rule 64

200

13.

Fee for the issue and renewal of permit in respect of transport vehicles under rule 71

(a)  Stage and contract carriage with R.L. W exceeding 14, 500 Lbs.

       (i)    A category routes

300

       (ii)   B category routes

200

       (iii)  C and C1 category routes

130

(b)  Stage and contract carrieage with R.L.W. upto 14,500 Lbs

       (i)    For the 1st year

70

       (ii)   for each subsequent year

60

(c)  Public and private carriage

       (i)    1st region

150

       (ii)   2nd region

120

       (iii)  3rd region

100 for 3 years

       (iv)  for each subsequent region

80