THE NORTH-WEST FRONTIER PROVINCE FINANCE ACT, 1977. N.-W. F. P. ACT NO. X OF 1977. Peshawar, the 28th June, 1977. (First published after having received the assent of the Governor of the North-West Frontier Province in the Gazette of North-West frontier Province (Extra-ordinary), dated the 2%th June, 1977).AN ACT to continue and levy certain taxes, cesses and surcharges in the North-West Frontier Province.
It is hereby enacted as follows:—
Short title, extent and commencement.
(2) It shall extend to the whole of the North-West Frontier Province. (3) It shall come into force on and from the 1st day of July 1977.
3. (1) For each financial year, there shall be levied and collected a tax on cinema tax. cinemas payable by the owners or management thereof at the following tales:—
(i) in the case of a cinema classed as a first class cinema;
one thousand rupees.
(ii) in the case of a cinema classed as a second class cinema;
five hundred rupees.
(iii) in the case of a: cinema classed as a third class cinema.
one hundred rupees
(2) If the person reasonable for the payment of the tax under sub-section (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.
(i) motor vehicles used for transport or carriage of goods and materials;
(ii) motor vehicles plying for hire and licensed to carry more than eight persons.
Enhancement of fees relating to motor vehicles.
5. Notwithstanding anything to the contrary contained in the Provincial Motor Vehicles Ordinance, 1965 (W. P. Ord. XIX of 1965), or the West Pakistan Motor Vehicles Rules, 1969, the fees payable under the rules mentioned in column 2 of the First Schedule to this Act, shall, for each financial years, be paid at the rates specified in column 3 thereof.
2[6. (................) 3[7. (................)
8. With effect from 1st day of July, 1977, in the West Pakistan Urban Immovable Property Tax Act, 1958 (W. P. Act V of 1958), in section 4, in clause (c). —
(a) in sub-clause (i), for the words "two hundred and sixteen rupees", the words "six hundred rupeess" shall be substituted, and (b) in sub-clause (ii), for the words "eight hundred and ten rupees", the words "one thousand and two hundred rupees" shall be substituted.
9. With effect from 1st day of July, 1977, in the West Pakistan Finance Act, 1964 (W.P. Act XXXIV of 1964).
(a) in section 13, in sub-section (1), for the words "units of", the words and commas "charges for, or, as the case may be, the units of, " shall be substituted; (b) in the Fifth Schedule in Article 1, for clauses (a), (b) and (c), the following shall be substituted, namely:—
(a) Residential or office purposes.
8 per cent ad valorem on the charges for energy consumed
(b) Commercial purposes.
5 per cent ad valorem on the charges for energy consumed.
1. Omitted by N.W.F.P. Ord No. IX s. 7. of 19802. Omitted by N.W.F.P. Ord No. VI of 1981.3. Omitted by N.W.F.P. Ord. No. XIV of 1977.
(c) An industrial undertaking.
5 per cent ad valorem on the charges energy consumed.
(b) Tubewells, irrigation and agricultural machinery.
one paisa for every two units of energy consumed.
10. 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 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.
11. 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) f section 3.
Bar of suit in Civil Court
12. (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 assesment, 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.
Power to make rules
(2) Any rules made or deemed to have been made under the corresponding provisions of the North-West Frontier Province Finance Act, 1976 (N.W. F. P. Act VII of 1976), shall, so for as may be, continued and be deemed to have been made under this Act.
FIRST SCHEDULE (See Section 5)
Rate of Fee
Fee for the test of competence to drive, under sub-rule (3) of rule 8.
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.
Fee for learner's driving licence, under sub-rule (2) of the rule 19.
Fee for the issue of driving licence, under clause (i) of rule 26.
Fee for renewal of driving licence, under clause (ii) of rule 26—
(a) Where the application for renewal is made within thirty days from the date of the expiry of the licence;
(b) Where the application for renewal is made after thirty days of the date of the expiry of the licence.
Fee for a duplicate certificate on loss or destruction of certificate of registration and certificate of fitness of a vehicle, other than a transport vehicle, under rule 37.
Fee for a duplicate certificate on loss or destruction of certificate of registration and certificate of fitness of a transport vehicle, under rule 38.
Fee for duplicate certificate of a defaced or torn certificate of registration and certificate of fitness of a transport vehicle, under rule 39.
Registration fee under rule 42—
(a) in respect of a motor cycle and an invalid carriage or a trailor not having more than two wheels and not weighing more than one ton unladen;
(b) in respect of heavy transport vehicle;
(c) in respect of any other vehicle;
(d) in respect of temporary registration of any vehicle.
Fee for transfer of ownership of a motor vehicle under rule 47.
Same as in Serial 9 for registration.