PUNJAB FINANCE ACT, 1966

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THE PUNJAB FINANCE ACT, 1966 
(I of 1966) 
CONTENTS 
1. Short title, commencement and extent 
2. Definitions 
3. Surcharge on agricultural Income Tax in certain Districts 
4. Tax on cinemas 
5. Tax on motor vehicles 
6. Repealed 
7. Repealed 
8. Tax on railway fares and freights 
9. Penalty 
10. Bar of suits in Civil Courts 
11. Application of existing laws 
12. Power to amend or vary an Act 
13. Power to make rules 
SCHEDULES 
1. FIRST SCHEDULE 
2. SECOND SCHEDULE 
 
TEXT 
1
THE 
2
[PUNJAB] FINANCE ACT, 1966 
(I of 1966) 
[30th June, 1966] 
An 
Act 
to continue and levy certain taxes and duties in 
3
[the Punjab]. 
Preamble.– WHEREAS it is expedien t to continue and levy certain taxes and 
duties in the Province of 
4
[the Punjab]; 
It is hereby enacted as follows:– 
1. Short title, commencement and extent .– (1) This Act may be called the 
5
[Punjab] Finance Act, 1966. 
(2) It shall come into force on and from the first day of July, 1966. 
(3) It shall extend, unless otherwise specified hereafter, to the whole of 
6
[the Punjab], except the Tribal Areas. 
2. Definitions.– In this Act, unless there is anything repugnant in the subject 
or context, “Government” means the 
7
[Provincial Government of the Punjab]. 
3. Surcharge on agricultural Income T ax in certain Districts.– (1) There 
shall be levied and collected from every owner of land which is assessed to 
agricultural income-tax in the Districts of 
8
[* * *] Campbell pur
9
, Dera Ghazi Khan, 
                                                           
1This Act was passed by the West Pakistan Assembly on 28th June, 1966; assented to by the Governor of West Pakistan 
on 29th June, 1966; and, published in the West Pakistan Gazette (Extraordinary), dated 30th June, 1966, pages 1945-50. 
2Substituted for the words “West Pakistan”  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 published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 
1425-A to 1425-PP. 
3Substituted for the words “West Pakistan” by the Punjab Laws (Adapt ation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 
14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 
1425-A to 1425-PP. 
4Substituted for the words “West Pakistan” 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 published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 
1425-A to 1425-PP. 
5Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Ord er, 1974 (P.O. No. 1 of 1974), w.e.f. 
14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 
1425-A to 1425-PP. 
6Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1 974 (P.O. No. 1 of 1974), w.e.f. 
14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 
1425-A to 1425-PP. 
7Substituted for the words “Government of West Pakistan” 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 published in the Punjab Gazette (Extraordinary), dated 
20.11.1974, pages 1425-A to 1425-PP. 
8Deleted the words “Bannu, Dera Ismail Khan, Hazara, Mardan, Kohat, Peshawar,” 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 published in the Punjab Gazette 
(Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
9Now “Attock”. 
Gujranwala, Gujrat, Jhelum, Jhang, Lahore, Lyallpur
10
, Mianwali, Montgomery
11
, 
Multan, Muzaffargarh, Rawalpindi, Sargodha, Sheikhupura and Sialkot, on the 
land-revenue payable in the agricultural year 1965 -66, an additional amount of 
agricultural income -tax by way of surcharge at the rates specified in the First 
Schedule. 
Explanation.– For purposes of this section, “agricultural year” means the agricultural 
year as defined in the Punjab Land Revenue Act, 1887
12
. 
(2) The provisions of 
13
[* * *] the Punjab Agricultural Income -Tax Act, 
1951
14
, shall, so far as may be, apply to the assessment, collection and recovery 
of the surcharge imposed under this section. 
4. Tax on cinemas. – 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. 
5. Tax on motor vehicles.– 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 
15
[the Punjab], 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. 
Twenty-five rupees. 
(ii) Motor vehicles plying for hire and 
licensed to carry more than eight 
persons. 
Fifty rupees. 
16
[6. Toll on fares and freights on inland traffic by vessels.– * * * * * * * * * * * * * ] 
                                                           
10Now “Faisalabad”. 
11Now “Sahiwal”. 
12XVII of 1887. 
13Deleted t he words “the North -West Frontier Province Agricultural Income -Tax Act, 1948, and” 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 published in the Punjab 
Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
14Punjab XV of 1951. 
15Substituted for the words “West Pakistan” 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 published in th e Punjab Gazette (Extraordinary), dated 20.11.1974, pages 
1425-A to 1425-PP. 
16Deleted 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 published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
17
[7. Tolls on vessels plying in inland waters.–  * * * * *       * ] 
8. Tax on railway fares and freights .– Until the 30th day of June, 1967, 
there shall be levied and paid on railway fares and freights a tax according to the 
scale set out in the Second Schedule. 
9. Penalty.– If the person who is responsible for the payment of the tax or toll 
under section 4 or section 7 or for the collection and payment of a toll under 
section 6 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. Bar of suits in Civil Courts .– 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. 
11. Application of existing laws.– 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 
18
[the Punjab ], 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. 
12. Power to amend or vary an Act .– Government may, by notification in the 
official Gazette, make such omissions from, additions to, adaptations and 
modifications of, any 
19
[Punjab Act] as may be necessary for the purpose of the 
levy and collection of any tax imposed by this Act. 
13. Power to make rules. – (1) Government may make rules for carrying into 
effect the purposes of this Act. 
(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 
20
[Punjab] Finance Act, 1965
21
, shall, so far as may 
be, be continued and be deemed to have been made under this Act. 
                                                           
17Deleted 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 published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
18Substituted for the words “West Pakistan” 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 published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 
1425-A to 1425-PP. 
19Substituted for the words “West Pakistan Act” 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 published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 
1425-A to 1425-PP. 
20Substituted for the words “West Pakistan” 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 published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 
1425-A to 1425-PP. 
21W.P. I of 1965. 
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 SECTIONS 6 AND 8] 
PART I 
Freight (goods) Surcharge. 
Where the freight on any consignment does not exceed Rs. 3. Nil. 
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 R s. 225 but does Four rupees. 
not exceed Rs. 300. 
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 (PASSENGERS) 
 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.