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  "title": "Professions Tax Limitation Act, 1941",
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  "text": "Page 1 of 2 \r\n \r\n \r\nTHE PROFESSIONS TAX LIMITATION ACT, 1941 \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nCONTENTS \r\n___________ \r\n1.  Short title, extent and commencement \r\n2.  Limitation of tax on professions, etc. \r\n3.  Saving \r\n \r\n \r\n \r\n\r\n \r\nPage 2 of 2 \r\n \r\nTHE PROFESSIONS TAX LIMITATION ACT, 1941 \r\n1ACT No. XX OF1941 \r\n[26th  November, 1941] \r\nAn Act to limit to a maximum of 2[one hundred thousand] rupees per annum the amount \r\npayable in respect of any person by way of tax on professions, trades, callings or employments. \r\n2[WHEREAS Article 163 of the Constitution of the Islamic Republic of Pakistan pr ovides \r\nthat a Provincial Assembly may impose taxes, not exceeding such limits as may be fixed by an Act \r\nof Majlis-e-Shoora (Parliament), on persons engaged in professions, trades, callings or employments, \r\nand no such Act of the Assembly shall be regarded as improving a tax on income; \r\nAND WHEREAS it is expedient to fix the maximum limit of tax payable by person s engaged \r\nin professions, trades, callings or employments;] \r\nIt is hereby enacted as follows:— \r\n1. Short title, extent and commencement. —(1) This Act may be called the Professions Tax \r\nLimitation Act, 1941. \r\n3[(2) It extends to the whole of Pakistan]. \r\n(3) It shall come into force 2[at once.] \r\n4[2. Limitation of tax on professions, etc. —(1) Notwithstanding the provisions of any law \r\nfor the time being in forc e, a Provincial Assembly may by an Act  impose tax not exceeding one \r\nhundered thousand rupees on persons engaged in professions, trades, callings or employments. \r\n(2) Notwithstanding anything contained in any law or in any judgment of any court including \r\na High Court and the Supreme Court, the tax on professions, trades, callings or employments levied \r\nand collected under an Act of a Provincial Assembly on or after the 1 st day of July, 1977, as is not in \r\nexcess of the limit fixed in sub-section (1), shall be deemed to have been validly levied and collected \r\nand shall not be liable to be refunded and the provisions of this Act shall have , and shall be deemed \r\nalways to have had, effect accordingly.] \r\n3. [ Saving]:—Omitted by the Federal Laws (Revision and Declarati on) Ordinance, 1981 \r\n(XXVII of 1981), s. 3 and Sch. II. \r\n \r\nTHE SCHEDULE.—[TAXES TO WHICH SECTION 2 DOES NOT APPLY. ] Rep. by A. O., \r\n1949. \r\n \r\n \r\n1For Statement of Objects and Reasons, see Gazette of India, 1941, Pt. V, p. 123, and for Report of Select Committee, see ibid., p. 167. \r\nThe Act has been applied to Balochistan, see Notification No. 52-F, dated the 5th April, 1942, Gazette of India, 1942, Pt. I, p. 682. \r\nIt has been extended to the Leased Areas of Balochistan by the Leased Areas (Laws) Order, 1950 (G. G. O. 3 of 1950). \r\n2Subs. by Act 4 of 1999, s. 2. \r\n3Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (21 of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955), for the original \r\nsub-section (2), as amended by A. O., 1949. \r\n4Subs. by Act III of 06, s. 3 and shall be deemed to have been so, subs. on 1st July, 1977.",
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