The North-west Frontier Province Finance Act, 1985

THE NORTH-WEST FRONTIER PROVINCE FINANCE ACT, 1985.
N.-W.F.P. ACT NO. I OF 1985.
[First published after having received the assent to the Governor of the North-West Frontier Province in the Gazette of North-West Frontier Province {Extraordinary), dated the 17th June, 1985].
17th June, 1985.
AN
ACT
to continue, levy and abolish certain taxes and cesses in the North-West Frontier Province.

Preamble.

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

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, 1985.

It shall extend to whole of the North-West Frontier Province.
It shall come into force with effect from the first day of July, 1985.

Repeal of Act XIV of 1963.	2. The Gift Tax Act, 1963 (XIV of 1963), is hereby repealed.
Amendment of 12 of West Pakistan Act I of 1965.	3. In the West Pakistan Finance Act, 1965 (West Pakistan Act [ of 1965). in section 12,

(a) for sub-section (1), the following sub-section shall be substituted, namely:—

	"(1) With effect from 1st July, 1985, there shall be levied and collected every year a tax on all hotels, payable by the owner or management thereof, at the following rates:
	(i) Where daily charges per lodging .. in a hotel exceed Rs. 24/- but do not exceed Rs. 49/-	Rs. 2.00 per lodging unit unit per day.
	(ii) Where such daily charges in a hotel exceed Rs. 49/- but do not exceed Rs. 99/-	Rs. 5.00 per lodging unit per day.
	(iii) Where such daily charges in a hotel exceed Rs. 99/- but do not exceed Rs. 199/-	Rs. 10.00 per lodging unit per day.
	(iv) Where such daily charges in a hotel exceed Rs. 199/- but do not exceed Rs. 299/-	Rs. 15.00 per lodging, unit per day
	(v) Where such daily charges in a hotel exceed Rs. 299/-	Rs. 30.00 per lodging unit per day."

(b)     in sub-section (2),—
         (i)      in clause (a), for the words "its class of hotels", the word "it" shall be substituted ; and
         (ii)     in clause (b), for the figure "7.00", the figure "24.00" shall be substituted;

in sub-section (3), between the words "on the basis of" and the words "the total number", the words "fifty per cent of" shall be inserted;
sub-section (5) shall be omitted; and
in sub-section (6), for the commas appearing after the word "tax", the word "and" shall be substituted and the words "and the classification of hotels" shall be deleted.

4. In the North-West Frontier Province Finance Act, 1975 (N.-W. F. P. Act II of 1975), section 8 shall be deleted.

Deletion of section 8 of N.W.F.P Act II of 1975.

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