The North-west Frontier Province Finance Act, 1976

THE NORTH-WEST FRONTIER PROVINCE FINANCE ACT, 1976.
Peshawar the 26th, June, 1976.
N.-W.F.P. ACT No. VII OF 1976.
AN
ACT.
to continue and levy certain takes, cesses and surcharges in the North-West Frontier Province.

Preamble

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

It is hereby enacted as follows : —

Short title, extent and commencement.

1. (1) This Act, may be called the North-West Frontier Province Finance Act, 1976.

(2) It shall extend to the whole of the North-West Frontier Province Finance Act, 1976.
(3) It shall come into force on and from the 1st day of July, 1976

Definitions

2. In this Act, unless the context otherwise requires, —

(a) "agricultural year" means the agricultural year as defined in the West Pakistan Land Revenue Act, 1967 (W.P. Act XVII of 1967): and
(b) "Government" means the Government of the North West Frontier Province.

Surcharge on agricultural income in certain Districts

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 1975 — 76, an additional amount of agricultural income-tax by way of surcharges at the rates specified in the First Schedule to this Act.

(2) The provisions of the North-West Frontier Province Agricultural Income-Tax Act, 1948 (N.-W.F.P. Act XVII of 1948), shall so far as may be, apply to the assessment, collection and recovery of the surcharge imposed under this section.

4. (1) There shall be levied and collected a tax on cinemas payable cinema tax. by the owner or management thereof at the following rates for the financial year 1976-77:—

Cinema tax

            (i)     in the case of a cinema classed as          one thousand
a first class cinema;                                rupees.
            (ii)    in the case of a cinema classed               five hundred
as a second class cinema:                       rupees.
            (iii)   in the case of a cinema classed as          one hundred
third class cinema.                                  rupees.
(2) If the person responsible for the payment of the tax under subjection (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.

5. There shall be levied and collected in any area in which a tax is imposed on motor vehicles by or under any enactment inforce, a surcharge on such tax, payable by the person by whom the tax is payable, at the following rates for the financial year 1976—77:—

Surcharge on motor vehicle tax

            (i)     motor vehicles used for the transport
or carriage of goods                               twenty-five rupees.
and materials;
            (ii)    motor vehicles plying for hire and
licensed to carry more than eight           fifty rupees.
persons.

6. Notwithstanding anything to the contrary contained in the Provincial Motor Vehicles Ordinance, 1965 (W,P. Ord. XIX of 1965), or the West Pakistan Motor Vehicle Rules, 1969, the fees payable under the rules mentioned in column 2 of the Second Schedule to this Act, shall, in the financial year, 19?6t--77, be paid at the rates specified in column 3 thereof.

Enhancement of fees relating to motor vehicle

7. 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 n 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

Bar of suits in civil courts	8. 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 Act and the rules thereunder, or any penalty imposed under sub-section; (2) of section 4.
Power to make rules	9. (1) 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, surcharge or cess levied, or imposition of any penalty under this Act, in so, far as such procedure is not provided in this Act.

(2) Any rules made or deemed to have been made under the corresponding provisions of the North-West Frontier Province Finance Act, 1975 (N.-.W.F.P. Act, II of 1975), shall so far as may be, continued and be deemed to have been made under this Ace.
FIRST SCHEDULE.
(See Section 3).

		Surcharge
	Where the total land revenue payable does not exceed Rs. 349.	Nil
	Where the total land revenue payable exceeds Rs. 349 but does not exceed Rs. 499	Rupees twelve
	Where the total land revenue payable exceeds Rs. 499 but does not exceed Rs. 499	Rupees twenty-four
	Where the total land revenue payable exceeds Rs. 749 but does not exceed Rs. 999	Rupees fifty
	Where the total land revenue payble exceeds Rs. 999 but does not exceed Rs. 1,999	Rupees on hundred
	Where the total land revenue payable exceeds Rs. 1,999 but does not exceed Rs. 4,999	Rupees two hundred and fifty
	Where the total land revenue payable exceeds Rs. 4,999 but does not exceed Rs. 9,999	Rupees five hundred
	Where the total land revenue payable exceeds Rs. 9,999	Rupees on thousand

SECOND SCHEDULE.
(See Section 6)

Serial No	Description of Fees and the relevant rule of the West Pakistan Motor Vehicles Rules, 1969.	Rate of Fee.
1	2	3
		Rs.
1.	Fee for the test of competence to drive, under sub-rule (3) of rule 8.	10
2.	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.	10
3.	Fee for learner's driving licence, under sub-rule (2) of rule 19.	10
4.	Fee for the issue of driving licence, under clause (i) of rule 26.	20
5.	Fee for renewal of driving licence, under clause (ii) of rule 26—
	(a) where the application for renewal is made within thrity days from the date of the expiry of the licence;	10
	(b) where the application for renewal is made after thirty days of the date of the expiry of the licence.	20
6.	Fee for a duplicate certificate on loss or destruction of certificate of registration and certificate of fitness of a transport vehicle, under rule 37,	10
7.	Fee for a duplicate certificate on loss or destruction of certificate of registration and certificate of fitness of a transport vehicle, under rule 38.	15
8.	Fee for duplicate certificate of a defaced or torn certificate of registration and certificate of fitness of a transport vehicle, under rule 39.
9.	Registration fee under rule 42—
	(a) in respect of a motor cycle and an invalid carnage or a trailor not having more than two wheels and not weighing more than one ton unladen;

Serial No	Description of Fees and the relevant rule of the West Pakistan Motor Vehicles Rules, 1969.	Rate of Fee.
1	2	3
		Rs.
	(b) in respect of heavy Transport vehicle:	60
	(c) in respect of any other vehicle;	30
	(d) in respect of temporary registration of any vehicle.	10
10.	Fee for transfer of ownership of a motor vehicle under rule 47.	Serial No. 9 for registration.

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The North-west Frontier Province Finance Act, 1976

Surcharge

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