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  "title": "PUNJAB FINANCE ACT, 1965",
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  "text": "THE PUNJAB FINANCE ACT, 1965 \r\n(I of 1965) \r\nCONTENTS \r\n1. Short title, commencement and extent \r\n2. Definitions \r\n3. Surcharge on agricultural income-tax in certain districts \r\n4. Repealed \r\n5. Tax on cinemas \r\n6. Tax on motor vehicles \r\n7. Repealed \r\n8. Repealed \r\n9. Tax on railway fares and freights \r\n10. Repealed \r\n11. Repealed \r\n12. Omitted \r\n13. Amendment of W.P. Act IX of 1963 \r\n14. Penalty \r\n15. Bar of suits in Civil Courts \r\n16. Application of existing laws \r\n17. Power to amend or vary an Act \r\n18. Power to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n3. THIRD SCHEDULE \r\n4. FOURTH SCHEDULE \r\n \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] FINANCE ACT, 1965 \r\n(I of 1965) \r\n[1st July, 1965] \r\nAn \r\nAct \r\nto continue, levy and abolish certain taxes and duties in \r\n3\r\n[the Punjab] \r\nPreamble.– WHEREAS it is expedient to continue, levy and abolish certain taxes \r\nand duties in the Province of \r\n4\r\n[the Punjab]; \r\nIt is hereby enacted as follows:– \r\n1. Short title, commencement and extent .– (1) This Act may be called the \r\n5\r\n[Punjab] Finance Act, 1965. \r\n(2) It shall come into force on and from the 1st day of July, 1965. \r\n(3) It shall extend, unless otherwise specified here -in-after, to the whole of \r\n6\r\n[the Punjab], except the Tribal Areas. \r\n2. Definitions.– In this Act, unless  there is anything repugnant in the subject or \r\ncontext– \r\n(a) “Government” means the \r\n7\r\n[Provincial Government of the Punjab]; \r\n(b) “Collector” means the Collector of the District and includes any officer \r\nappointed under any law for the time being in force rela ting to land -\r\nrevenue, to discharge the duties of a Collector; \r\n(c) “prescribed” means prescribed by rules made under this Act. \r\n3. Surcharge on Agricultural Income-Tax in certain Districts.– (1) There \r\nshall be levied and collected from every owner of land wh ich is assessed to \r\n                                                           \r\n1This Act was passed by the West Pakistan Assembly on 30th June, 1965; assented to by the Governor of West Pakistan on \r\n30th June, 1965; and, published in the West Pakistan Gazette (Extraordinary), dated 1st July, 1965, pages 3381-95. \r\n2Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n3Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n4Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n5Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n6Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n7Substituted for the words “Government of West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), \r\nw.e.f. 14.8.1973, Article 2 and the Schedule; an d published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages \r\n1425-A to 1425-PP. \r\nagricultural income -tax in the Districts of \r\n8\r\n[* * *] , Campbellpur, Dera Ghazi Khan, \r\nGujranwala, Gujrat, Jhelum, Jhang, Lahore, Lyallpur\r\n9\r\n, Mianwali, Montgomery, \r\nMultan, Muzaffargarh, Rawalpindi, Sargodha, Sheikhupura and Sialkot, on the l and-\r\nrevenue payable in the agricultural year, 1964 -65, and additional amount of \r\nagricultural income -tax by way of surcharge at the rates specified in the First \r\nSchedule. \r\nExplanation.– For purposes of this section “agricultural year” means the agricultural \r\nyear as defined in the Punjab Land Revenue Act, 1887\r\n10\r\n. \r\n(2) The provisions of \r\n11\r\n[* * *] the Punjab Agricultural Income -Tax Act, 1951, \r\nshall, so far as may be, apply to the assessment, collection and recovery of the \r\nsurcharge imposed under this section. \r\n12\r\n[4. Agricultural Income-Tax in certain Districts.–  * * * * *   ] \r\n5. Tax on cinemas. – There shall be levied and collected a tax on cinemas \r\npayable by the owner or management thereof at the following rates for the financial \r\nyear, 1965-66:– \r\n(i) In the case of a cinema classed as a first \r\nclass cinema. \r\nOne thousand rupees. \r\n(ii) In the case of a cinema classed as a \r\nsecond class cinema. \r\nFive hundred rupees. \r\n(iii) In the case of a cinema classed as a \r\nthird class cinema. \r\nOne hundred rupees. \r\n6. Tax on motor vehicles. – There shall be levied and collected in any area in \r\nwhich a tax is imposed on motor vehicles by or under any enactment, a surcharge on \r\nsuch tax at the following rates for the financial year, 1965-66:– \r\n(i) Motor vehicles used for the transport or \r\ncarriage of goods and materials. Twenty-five rupees. \r\n(ii) Motor vehicles plying for hire and licensed to \r\ncarry more than eight persons. Fifty rupees. \r\n13\r\n[7. Toll on fares and freights on inland traffic by vessels.–  * * *   ] \r\n                                                           \r\n8Deleted t he words and comma s “Bannu, Dera Ismail Khan, Hazara, Mardan, Kohat, Peshawar ” by the Punjab Laws \r\n(Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab \r\nGazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n9Now „Faisalabad‟  \r\n10XVII of 1887, since repealed by the Punjab Land Revenue Act, 1967. \r\n11Deleted the words “the North -West Frontier Province Agricultural Income -Tax Act, 1948, and” deleted  by the Punjab Laws \r\n(Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab \r\nGazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n12Deleted by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and \r\npublished in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n13Deleted by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and \r\npublished in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n14\r\n[8. Tolls on vessels plying in inland waters.– * * * * * *   ] \r\n9. Tax on railway fares and freights .– Until the 30th day of June, 1966, there \r\nshall be levied and paid on railway fares and freights a tax according to the scale set \r\nout in the Third Schedule. \r\n15\r\n[10. Levy of additional Stamp Duty.–  * * * * * * *   ] \r\n16\r\n[11. Enhanced tax on motor vehicles.– * * * * * * *   ] \r\n17\r\n[12. Tax on hotels.– * * * * * * * * * *   ] \r\n13. Amendment of West Pakistan Act IX of 1963. – For sub -section (1) of \r\nsection 16 of the West Pakistan Finance Act, 1963, the following sub-section shall be \r\nsubstituted, namely:– \r\n“(1) A capital gains tax shall be levied on any profits or gains arising \r\nfrom the sale, exchange or transfer of immovable property effected after the \r\nthirtieth day of June, 1963\r\n18\r\n, within– \r\n(a) urban areas specif ied by Government under section 3 of the \r\nWest Pakistan Urban Immovable Property Tax Act, 1958; and \r\n(b) such other urban areas as may be specified by Government \r\nunder sub-section (I-A): \r\nProvided that the tax in respect of property in the urban areas \r\nspecified by Government under clause ( a) or clause ( b) on or after the \r\nfirst day of July, 1963, shall be levied on the profits or gains arising \r\nfrom the sale, exchange or transfer of the property effected after the \r\ndate such areas are so specified as urban areas: \r\nProvided further that the tax shall not be levied on the transfer of \r\nimmovable property in consequence of the distribution of immovable \r\nproperty on the total or partial partition of a Hindu undivided family or \r\nthe distribution of such property on the diss olution of a firm or other \r\nassociation of person s or on the liquidation of a company or under a \r\ndeed of gift, bequest, will or transfer on irrevocable trust. \r\n(1-A) Government may, by notification in the Official Gazette, specify \r\nany built-up area, includin g land situated within or adjoining such area, to be \r\nan urban area for the purposes of this section. \r\n                                                           \r\n14Deleted by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and \r\npublished in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n15Repealed by the  Punjab Finance Act, 1975 (XL of 1975), w.e.f.1.7.1975, s.4; and published in the  Punjab Gazette \r\n(Extraordinary), dated 28.6.1975, pages \r\n16Repealed by the Punjab Finance Ordinance, 1971 (XI of 1971), w.e.f.1.7.1971, s.8; and published in the Punjab Gazette \r\n(Extraordinary), pages \r\n17Omitted by the Punjab Finance Act 2014 (XVII of 2014), w. e.f.1.7.2014, s.5 ; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages \r\n18W.P.Act v of 1958. \r\nExplanation.– For the purposes of this section, “built -up area” shall mean \r\nland which is occupied as the site of  a building or enclosure and is not used \r\nfor an agricultural purpose or purposes subservient to agriculture.”. \r\n14. Penalty.– If the person who is responsible for the payment of the toll or tax \r\nunder section 5, section 8 or section 12, or for the collection and payment of a toll or \r\ntax under section 7, fails to pay the toll or tax, as the case may be, he shall be liable \r\nto pay a penalty not exceeding the amount of the toll or tax payable. \r\n15. Bar of suits in Civil Courts .– No suit shall lie in any Civil Court to set aside \r\nor modify any assessment of tax or toll made under this Act and the rules made \r\nthereunder. \r\n16. Application of existing laws .– Where any tax or surcharge imposed by this \r\nAct is by way of an addition to or a surcharge on any existing tax imposed by or \r\nunder an enactment in force in \r\n19\r\n[the Punjab ], the procedure provided in such \r\nenactment for the assessment, collection and recovery of such tax, shall, so far as \r\napplicable, apply to the assessment , collection and recovery of the additional tax or \r\nsurcharge. \r\n17. Power to amend or vary an Ac t.– Government may, by notification in the \r\nOfficial Gazette, make such omissions from, additions to, adaptations and \r\nmodifications of any \r\n20\r\n[Punjab] Act as may be necessary for the purpose of the levy \r\nand collection of any tax imposed by this Act. \r\n18. Power to make rules. – (1) Government may make rules for carrying into \r\neffect the purposes of this Act. \r\n(2) Without prejudice to the generality of the foregoing provision, such \r\nrules may provide for all or any of the following matters, namely:– \r\n(i) the procedure for the assessment, collection and payment of any tax or \r\ntoll levied under this Act; \r\n(ii) the classification of hotels for the purposes of section 12; \r\n(iii) any other matter incidental thereto. \r\n(3) Any rules made or deemed to have been made under the \r\ncorresponding provisions of the \r\n21\r\n[Punjab] Finance Act, 1964\r\n22\r\n, shall, so far as may \r\nbe, be continued and be deemed to have been made under this Act. \r\n                                                           \r\n19Substituted for the words  “West Pakistan”  by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and  the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n20Substituted for  the words  “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n21Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Sched ule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n22West Pakistan XXXIV of 1964. \r\nFIRST SCHEDULE \r\n(See section 3) \r\n Surcharge \r\nWhere the total land-revenue payable does not exceed Rs. 349. Nil. \r\nWhere the total land -revenue payable exceeds Rs. 349 but does \r\nnot exceed Rs. 499. \r\nRupees twelve. \r\nWhere the total land -revenue payable exceeds Rs. 499 but does \r\nnot exceed Rs. 749. \r\nRupees twenty -\r\nfour. \r\nWhere the total land -revenue payable exceeds Rs. 749 bu t does \r\nnot exceed Rs. 999. \r\nRupees fifty. \r\nWhere the total land -revenue payable exceeds Rs. 999 but does \r\nnot exceed Rs. 1,999. \r\nRupees one \r\nhundred. \r\nWhere the total land -revenue payable exceeds Rs. 1,999 but \r\ndoes not exceed Rs. 4,999. \r\nRupees two \r\nhundred and \r\nfifty. \r\nWhere the total land -revenue payable exceeds Rs. 4,999 but \r\ndoes not exceed Rs. 9,999. \r\nRupees five \r\nhundred. \r\nWhere the total land-revenue payable exceeds Rs. 9,999. Rupees one \r\nthousand. \r\nSECOND SCHEDULE \r\n(See section 4) \r\nSlab of total land-revenue Amount of tax in \r\nrespect of each \r\nslab. \r\nUpto Rs. 450 Nil. \r\nMore than Rs. 450 but not more than Rs. 1,250 One-fourth of the \r\nland-revenue. \r\nMore than Rs. 1,250 but not more than Rs. 3,500 One-half of the \r\nland-revenue. \r\nMore than Rs. 3,500 but not more than Rs. 9,000 Equal to land -\r\nrevenue. \r\nMore than Rs. 9,000 One and a half of \r\nthe land-revenue. \r\nTHIRD SCHEDULE \r\n(See sections 7 and 9) \r\nPART I \r\nFreight (goods) Surcharge \r\nWhere the freight on any consignment does not exceed Rs.3. Nil. \r\nWhere the freight on any consign ment exceeds Rs.3 but does \r\nnot exceed Rs.10. \r\nSix paisa. \r\nWhere the freight on any consignment exceeds Rs.10 but does \r\nnot exceed Rs.25. \r\nTwelve paisa. \r\nWhere the freight on any consignment exceeds Rs.25 but does \r\nnot exceed Rs.50. \r\nTwenty-five \r\npaisa. \r\nWhere the freight on any consignment exceeds Rs.50 but does \r\nnot exceed Rs.75. \r\nFifty paisa. \r\nWhere the freight on any consignment exceeds Rs.75 but does \r\nnot exceed Rs.100. \r\nOne rupee. \r\nWhere the freight on any consignment exceeds Rs.100 but does \r\nnot exceed Rs.150. \r\nTwo rupees. \r\nWhere the freight on any consignment exceeds Rs.150 but does \r\nnot exceed Rs.225. \r\nThree \r\nrupees. \r\nWhere the freight on any consignment exceeds Rs.225 but does \r\nnot exceed Rs.300. \r\nFour rupees. \r\nWhere the freight on any consignment exceeds Rs.300. Four rupees \r\nplus  one \r\nrupee for \r\nevery hundred \r\nrupees in \r\nexcess of \r\nthree hundred \r\nrupees of \r\nfreight. \r\nPART II \r\nFares (passengers) Amount of \r\ntax \r\nOn a first class ticket 50 paisa. \r\nOn a second class ticket 25 paisa. \r\nOn an inter class ticket 12 paisa. \r\nOn a third class or deck ticket 6 paisa. \r\n   \r\nProvided that no tax shall be levied where the fare does not exceed Rs. 3. \r\n23\r\n[FOURTH SCHEDULE] \r\n                                                           \r\n23Repealed by the Punjab Finance Ordinance, 1971 (XI of 1971), w.e.f.1.7.1971, s.8; and published in the Punjab Gazette \r\n(Extraordinary), pages",
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