THE WEST PAKISTAN FINANCE ACT, 1966. (WEST PAKISTAN ACT I OF 1966).
PREAMBLESection— 1. Short title, commencement and extent. 2. Definitions.
PART IPART II
THE WEST PAKISTAN FINANCE ACT, 1966. WEST PAKISTAN ACT, No. 1 OF 1966) [30th June, 1966] First published, after having received the assent of the Governor of West Pakistan, in the Gazette of West Pakistan Extraordinary, dated the 30th June, 1966.]AN ACT to continue and levy taxes and duties in West Pakistan. WHEREAS it is expedient to continue and levy certain taxes and duties in the Province of West Pakistan: It is hereby enacted as follows:
2. In this Act, unless there is anything repugnant in the subject or context, "Government" means the Government of
1[North-West Frontier Province].
Explanation- For purposes of this section, "agricultural year" means the agricultural year as defined in the Punjab Land Revenue Act, 1887.
(2) The provisions of the North-West Frontier Province Agricultural Income-Tax Act, 1948, 1[.. ..] shall, so for as may be apply to the assessment, collection and recovery of the surcharge imposed under this section.
4. There shall be levied and collected a tax on cinemas payable by the owner or management thereof at the following rates for the financial year 1966-67:—
(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.
Tax on Motor vehicles.
5. There shall be levied and collected in any area in which a tax is imposed on motor vehicles by or under any enactment in force in 2[North-West Frontier Province] a surcharge on such tax at the following rates for the financial year 1966-67:—
(i) Motor vehicles used for the transport or carriage of goods and materials.
(ii) Motor vehicles plying for hire and licensed to carry more than eight persons.
Toll on fares and freights on in land traffic by vessels.
6. (1) For the financial year 1966-67, there shall be levied and collected in the District of Karachi, a toll on fares and freights charged for transport by steam vessels and motor vessels plying in land waters, according to the scale set out in the Second Schedule.
(2) The toll shall be collected by the owner or the charterer of the vessel and paid to Government. (3) In this section and in section 7, "steam vessels" and "motor vessels" mean every description of vessel propelled, wholly or in part, by the agency of steam or oil.
7. (1) For the financial year 1966-67, there shall be levied and collected in the District of Karachi, a toll on steam vessels and motor vessel plying in inland waters at the rates specified hereunder-
1. Omitted by N.W.F.P. Adaptation of Laws Order, 1975. 2. Subs, by ibid.
On vessels of a tonnage of—
(b) 100 tons, but less than 500 tons.
Two hundred and fifty rupees.
(c) 500 tons, but loss than 1,000 tons.
Five hundred rupees.
(d) 1,000 tons and Upwards
One thousand rupees.
(2) The toll shall be payable by the owner or the chartered of the vessel.
Tax on railway fares and freights.
9. If the person who is responsible for the payment of the tax or toll under section 4 1[ .. .. ] fails to pay or collect the tax or toll, as the case may be, he shall be liable to pay a penalty not exceeding the amount of the toll or tax payable.
10. No suit shall lie in any Civil Court to set aside or modify any assessment of tax or toll made under this Act and the rules made thereunder.
Bar of suits in Civil Courts.
11. Where any tax or surcharge imposed by this Act is by way of any addition to or a surcharge on any existing tax imposed by or under an enactment in force in 2[North-West Frontier Province] the procedure provided in such enactment 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 or surcharge.
Application of existing laws.
12. Government may, by notification in the official Gazette, make such omissions from, additions to, adaptations and modifications of, any West Pakistan Act as may be necessary for the purpose of the levy and collection of any tax imposed by this Act.
Power to amend or very an Act.
13. (1) Government may make rules for carrying into effect the purposes of this Act purposes of this Act.
Power to make rules.
(2) Without prejudice to the generality of the foregoing provision, such rules may provide for all or any of the following matters namely:- (i) the procedure for the assessment, collection and payment of any tax or toll levied under this Act; and (ii) any other matter incidental thereto. (3) Any rules made or deemed to have been made under the corresponding provisions of the West Pakistan Finance Act, 1965, shall, so far as may be, be continued and be deemed to have been made under this Act.
FIRST SCHEDULE [See SECTION 3]
Where the total land-revenue payable does not exceed Rs. 349.
Where the total land-revenue payable exceeds Rs. 349 but does not exceed Rs. 499.
Where the total land-revenue payable exceeds Rs.499 but does not exceed Rs. 749.
Rupees twenty four
Where the total land-revenue payable exceeds Rs. 749 but does not exceed Rs. 999.
Where the total land-revenue payable exceeds Rs. 999 but doe not exceed Rs. 1,999
Rupees one hundred
Where the total land-revenue payable exceeds Rs. 1,999 but does not exceed Rs. 4,99.9
Rupees two hundred
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 one thousand.
SECOND SCHEDULE [See SECTIONS 6 AND 8] PART I
PART II FARES (PASSENGER)
On a second class ticket
On an inter class ticket
On a third class or deck ticket
Provided that no tax shall be levied where the fare does not exceed Rs. 30.