The West Pakistan Historical Mosques And Shrines Fund Cess Ordinance 1960

THE WEST PAKISTAN HISTORICAL MOSQUES AND SHRINES FUND CESS ORDINANCE, 1960.

(W.P. Ordinance No. V of 1960)

Contents
Preamble.
Sections.

  1. Short title and extent.
  2. Definitions.
  3. Cess.
  4. Method of collection and recovery of cess.
  5. Historical Mosques Fund.
  6. Rules.

 

THE WEST PAKISTAN HISTORICAL MOSQUES AND SHRINES FUND CESS ORDINANCE, 1960.

(W.P. Ordinance No. V of 1960)

[24th  February , 1960]
AN
ORDINANCE
To provided for the raising of funds for the repair, maintenance and endowment of mosques1[and shrines] of historical importance in West Pakistan.


WHEREAS it is expedient to prohibit the raising of funds for the repair, maintenance and endowment of mosques 1[and Shrines] of historical importance in West Pakistan in its manner hereinafter appearing;

 Preamble.

NOW, THEREFORE, in pursuance of the Presidential Proclamation of the seventh day of October, 1958, and in exercise of all powers enabling him in that behalf, the Governor of West Pakistan is pleased to make and promulgate the following Ordinance:-         

 

1.   (1)   This Ordinance may be called the West Pakistan Historical Mosques 1[and Shrines] Fund Cess Ordinance, 1960.

Short title and extent.

2[(2)  It extends to the whole of the 2[North-West Frontier Province] expect the Tribal Areas.]

 

2.     In this Ordinance, unless the context otherwise requires, the following expressions shall have the meanings here by respectively assigned to them, that is to say:–

 Definitions.
  1. “Cess” means the cess imposed by this Ordinance;
  2. “Government” means the Government of 4[North-West Frontier Province].
  3. “Historical mosque” means a mosque which, on account of its ancient and historical features, is notified as such by Government;

1.     The words “and shrines” , ins. by W.P. Ord. IV of 1966, S. 2.

  1. Subs. by W.P. Ord. VII of 1964.
  2. In subs-section (2) of section 1, for the words “Province of  West Pakistan” the words 1-North-West Frontier, Province subs, by NWFP. Adapt, of Laws Sub by ………ibid.

1[(cc)   “historical shrine” means a shrine which on account of its ancient and historical features, is notified as such by Government].
            2[d …………]
(e)        “Prescribed” means prescribed by rules made under this Ordinance;

  1. “Urban immovable property tax” means the tax levied under the West Pakistan Urban Immovable Property Tax Act, 1958.

3.  (1)   A cess shall, subject to the provisions of this section , be levied upon 3[Urban immovable Property Tax], payable by a Muslim.
(2)  The cess shall be payable by the person liable to pay 4[the Urban Immovable Property Tax].
[(3)  The cess shall be levied at the rate of eight paisa on each rupee or part of a rupee or the Urban Immovable Property Tax; and]


Methed of collection and recovery of cess.

4.  The cess shall be collected and recovered in the manner prescribed from time to time for the collection and recovery of the 8[Urban Immovable Property Tax].

1.    Clause (cc), ins. by W.P. Ord. IV of 1966 S. 4.

  1. Clause (d) omitted by NWFP. Ord. XVI of 1980 s. 2.
  2. Insection-3 in sub-section (1),for the words and comma “land revenue or urban immovable property tax or both” the words “urban immovable property tax”, subs. by NWFP. Ord. No. XVI of 1980. s. 3 (a).
  3. In sub-section (2) of section-3, for the words and comma “the land revenve or the urban immovable property tax, as the case my be” the words “the Urban Immovable Property Tax”, subs by ……..ibid, s. 3 (b).
  4. Subs –ibid s. 3 u.
  5. In sub-section (4) for the word,  “twenty”, the word “thirty”, subs by N.W.F.P. Ord. No. XVI of 1980. The words “twenty” was earlier subs for the words “thirteen”. The words “thirteen” was subs. for the words “eleven”, by Ord No. IV of 1972 and word “eleven” was subs for the word “ten” by  Ord No. XLVII of 1969 and word “ten” was subs. for the original word “five” by W.P. Ord. No. XVI of 1965.
  6. Clause (1), omitted by NWFP. Ord. No. XVI of 1980, s, 2 (d).
  7. In section 2, (for the word and comma “land revence or the urban immovable, property tax, as the case my be”, the words, “Urban Immovable property Tax subs. ibid.
  8. Amend by NWFP. Act VII of 1991.

 

 

 

 

            5.    (1)   There shall be a fund to be known as the Historical Mosques 1[and Shrines] Fund (hereinafter called the “Fund”).
            (2)   The Fund shall consist of –

  1. The proceeds of the cess, after deduction of such expenses of collection and recovery, as may be directed by Government to be deducted;
  2. Grants, if any, made by Government; and
  3. Any donations made to the Fund.

(3)    The Fund shall be under the control of, and operated upon by such authority and shall be kept in such custody as may be prescribed.
(4)     The Fund shall be applied to meet –

  1. Payment of salaries and other remuneration of officers and servants employed under this Ordinance;
  2. The expenditure on repair, maintenance and endowment of historical mosques 1[and shrines;] and
  3. Any other expenditure of the purpose of this Ordinance.

     6.  (1)   Government may make rules2 for carrying into effect all or any provisions of this Ordinance.
            (2)    In particular, and without prejudice to the generality of the foregoing power, such rules may prescribe –

  1. The manner in which the schemes for the repair, maintenance and endowment of historical mosques 1[and shrines] may be prepared;
  2. The agency of agencies through which the works shall be executed;
  3. The manner in which the Fund shall be utilized;
  4. The authority by which and the manner in which the accounts shall be kept and audited.
  5. The authourity by which and the manner in which the Fund shall be operated upon and the custody in which it shall be kept.

1.    The words “and shrinks” ins. by W.P. Ord. IV of 1966 s.

    • For the W.P. Historical Mosques Fund cess Rules, 1962 see Gazette of West Pakistan. 1962. Extraordinary, Page 3829.

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