THE WEST PAKISTAN FINANCE ACT, 1967. (WEST PAKISTAN ACT IV OF 1967).
CONTENTS
Preamble Sections
SECOND SCHEDULE Part I Part II
THE WEST PAKISTAN FINANCE ACT, 1967. WEST PAKISTANT NO. IV OF 1967. [30th June, 1968]. (First published, after having received the assent of the Governor of West Pakistan, in the Gazette of West Pakistan (Extraordinary), dated the 30th June, 1967).AN ACT to continue and levy certain taxes and duties in West Pakistan.
Preamble.
It is hereby enacted as follows:-
Short title extent and commencement.
2. In this Act, unless there is anything repugnant in the subject or context, "Government" means the Government of '[North-West Frontier Province.]
Definition
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, Peshawar 2[xxxxxxxxxxxxx] on the land-revenue payable in the agricultural year, 1966-67, an additional amount of agricultural income-tax by way of surcharge at the rate specified in the First Schedule.
Surcharge on Agricultural Income tax in certain Districts.
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, 2[xxxxxxxxx] shall so far as may be, apply to the assessment, collection and recovery of the surcharge imposed under this section.
Tax on cinemas.
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, 1967-68:-
(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 1[North-West Frontier Province] a surcharge on such tax at the following rates for the financial year, 1967-68:-
(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.
Fifty rupees.
Tax on railway fares and freights.
6. Until the 30th day of June, 1968, there shall be levied and paid on railway fares and freights a tax according to the scale set out in the Second Schedule.
Alteration in Stamp duty.
7. With effect from 1st July, 1967, Schedule I of the stamp Act, 1899, shall have effect as if-
(a) In article 47- (i) in Division E, between the words "Except such a" and the word "RE-Insurance", the words "group term Insurance as is described in Division EE of this Article OR "A" were added; and (ii) after Division E, as so modified, the following new Division were inserted:-
1. Subs, by N. W. F. P. Adaptation of Laws Order, 1975.
"EE-GROUP TERM 1NSURANCE- By workmen and other employees Six paisa in respect of death or accident to any one of them arising out of or in the course of their employment, for every Rs. 100 or part thereof payable as premium;", (b) In Article 62, in clause (a), for the word "One-half", the word "One-fourth" were substituted.
Amendment of West Pakistan Act No XXXIV of 1964
"(5) Government may by an order, notified in the Official Gazette, exempt any Sugar Mill or all Sugar Mills in any specified area from the payment of the whole or any part of the cess under this section.;
Penalty.
10. No suit shall lie ,in any Civil Court to set aside or modify any assessment of tax 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 an addition to, or a surcharge on, any existing tax imposed by or under an enactment in force in 1[North-West Frontier Province] 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 or surcharge.
Application of existing, laws.
12. Government may, by notification in the Official Gazette, make such omission from, additions to, adaptations and modifications of, any 1[Provincial ] Act, as may be necessary for the purpose of the levy and collection of any tax imposed by or under this Act.
Power to amend or vary an Act.
1 Substituted by N. W P. P. Adaptation of Laws Order, 1975.
Power to make rules
13. (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 levied under this Act, in so far as such procedure is not provided in this Act.
W. P. I of 1966
(2) Any rules made or deemed to have been made under the corresponding provisions of the West Pakistan Finance Act 1966, shall, so far as may be, be continued and be deemed to have been made under this Act.
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. 749.
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 payable exceeds Rs. 999 but does not exceed Rs. 1,999.
Rupees one 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 one thousand.
SECOND SCHEDULE (See Section 6) PART-I
Where the freight on any consignment does not exceed Rs. 3.
Where the freight on any consignment exceeds Rs. 3 but does not exceed Rs. 10.
Six paisa.
Where the freight on any consignment exceeds Rs. 10 but does not exceed Rs. 25.
Twelve paisa.
Where the freight on any consignment exceeds Rs. 25 but does not exceed Rs. 50.
Twenty-five paisa.
Where the freight on any consignment exceeds Rs. 50 but does not exceed Rs. 75.
Fifty paisa.
Where the freight on any consignment exceeds Rs. 75 but does not exceed Rs. 100.
One rupee.
Where the freight on any consignment exceeds Rs. 100 but does not exceed Rs. 150.
Two rupees.
Where the freight on any consignment exceeds Rs. 150 but does not exceed Rs. 225.
Three rupees.
Where, the freight on any consignment exceeds Rs. 225 but does not exceed Rs. 300.
Four rupees.
Where the freight on any consignment exceeds Rs. 300.
Four rupees plus one rupee for every hundred Rupees in excess of three hundred rupees of freight.
PART-II
Fares (Passenger)
Amount of tax
On a first class ticket
50 paisa.
On a second class-ticket
25 paisa.
On an inter class ticket
12 paisa.
On a third class or deck ticket
6 paisa.
Provided that no tax shall be levied where the fare does not exceed Rs. 3.
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