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  "title": "PUNJAB FINANCE ACT, 1966",
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  "text": "THE PUNJAB FINANCE ACT, 1966 \r\n(I of 1966) \r\nCONTENTS \r\n1. Short title, commencement and extent \r\n2. Definitions \r\n3. Surcharge on agricultural Income Tax in certain Districts \r\n4. Tax on cinemas \r\n5. Tax on motor vehicles \r\n6. Repealed \r\n7. Repealed \r\n8. Tax on railway fares and freights \r\n9. Penalty \r\n10. Bar of suits in Civil Courts \r\n11. Application of existing laws \r\n12. Power to amend or vary an Act \r\n13. Power to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] FINANCE ACT, 1966 \r\n(I of 1966) \r\n[30th June, 1966] \r\nAn \r\nAct \r\nto continue and levy certain taxes and duties in \r\n3\r\n[the Punjab]. \r\nPreamble.– WHEREAS it is expedien t to continue and levy certain taxes and \r\nduties 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, 1966. \r\n(2) It shall come into force on and from the first day of July, 1966. \r\n(3) It shall extend, unless otherwise specified hereafter, 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 \r\nor context, “Government” means the \r\n7\r\n[Provincial Government of the Punjab]. \r\n3. Surcharge on agricultural Income T ax in certain Districts.– (1) There \r\nshall be levied and collected from every owner of land which is assessed to \r\nagricultural income-tax in the Districts of \r\n8\r\n[* * *] Campbell pur\r\n9\r\n, Dera Ghazi Khan, \r\n                                                           \r\n1This Act was passed by the West Pakistan Assembly on 28th June, 1966; assented to by the Governor of West Pakistan \r\non 29th June, 1966; and, published in the West Pakistan Gazette (Extraordinary), dated 30th June, 1966, pages 1945-50. \r\n2Substituted 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 \r\n1425-A to 1425-PP. \r\n3Substituted for the words “West Pakistan” by the Punjab Laws (Adapt ation) 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 \r\n1425-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. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages \r\n1425-A to 1425-PP. \r\n5Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Ord er, 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 \r\n1425-A to 1425-PP. \r\n6Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1 974 (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 \r\n1425-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 \r\n1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated \r\n20.11.1974, pages 1425-A to 1425-PP. \r\n8Deleted the words “Bannu, Dera Ismail Khan, Hazara, Mardan, Kohat, Peshawar,” by the Punjab Laws (Adaptation) Order, \r\n1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette \r\n(Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n9Now “Attock”. \r\nGujranwala, Gujrat, Jhelum, Jhang, Lahore, Lyallpur\r\n10\r\n, Mianwali, Montgomery\r\n11\r\n, \r\nMultan, Muzaffargarh, Rawalpindi, Sargodha, Sheikhupura and Sialkot, on the \r\nland-revenue payable in the agricultural year 1965 -66, an 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\n12\r\n. \r\n(2) The provisions of \r\n13\r\n[* * *] the Punjab Agricultural Income -Tax Act, \r\n1951\r\n14\r\n, shall, so far as may be, apply to the assessment, collection and recovery \r\nof the surcharge imposed under this section. \r\n4. 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 \r\nfinancial year 1966-67:– \r\n(i) In the case of a cinema classed as \r\na first class cinema. \r\nOne thousand rupees. \r\n(ii) In the case of a cinema classed as \r\na second class cinema. \r\nFive hundred rupees. \r\n(iii) In the case of a cinema classed as \r\na third class cinema. \r\nOne hundred rupees. \r\n5. 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 in force in \r\n15\r\n[the Punjab], a surcharge on such tax at the following rates for the financial year \r\n1966-67:– \r\n(i) Motor vehicles used for the transport or \r\ncarriage of goods and materials. \r\nTwenty-five rupees. \r\n(ii) Motor vehicles plying for hire and \r\nlicensed to carry more than eight \r\npersons. \r\nFifty rupees. \r\n16\r\n[6. Toll on fares and freights on inland traffic by vessels.– * * * * * * * * * * * * * ] \r\n                                                           \r\n10Now “Faisalabad”. \r\n11Now “Sahiwal”. \r\n12XVII of 1887. \r\n13Deleted t he words “the North -West Frontier Province Agricultural Income -Tax Act, 1948, and” 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\n14Punjab XV of 1951. \r\n15Substituted 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 th e Punjab Gazette (Extraordinary), dated 20.11.1974, pages \r\n1425-A to 1425-PP. \r\n16Deleted by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; \r\nand published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n17\r\n[7. Tolls on vessels plying in inland waters.–  * * * * *       * ] \r\n8. Tax on railway fares and freights .– Until the 30th day of June, 1967, \r\nthere shall be levied and paid on railway fares and freights a tax according to the \r\nscale set out in the Second Schedule. \r\n9. Penalty.– If the person who is responsible for the payment of the tax or toll \r\nunder section 4 or section 7 or for the collection and payment of a toll under \r\nsection 6 fails to pay or collect the tax or toll, as the case may be, he shall be \r\nliable to pay a penalty not exceeding the amount of the toll or tax payable. \r\n10. Bar of suits in Civil Courts .– No suit shall lie in any Civil Court to set \r\naside or modify any assessment of tax or toll made under this Act and the rules \r\nmade thereunder. \r\n11. 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\n18\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\n12. Power to amend or vary an Act .– Government may, by notification in the \r\nofficial Gazette, make such omissions from, additions to, adaptations and \r\nmodifications of, any \r\n19\r\n[Punjab Act] as may be necessary for the purpose of the \r\nlevy and collection of any tax imposed by this Act. \r\n13. 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 \r\nor toll levied under this Act; and \r\n(ii) 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\n20\r\n[Punjab] Finance Act, 1965\r\n21\r\n, shall, so far as may \r\nbe, be continued and be deemed to have been made under this Act. \r\n                                                           \r\n17Deleted by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; \r\nand published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n18Substituted 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 \r\n1425-A to 1425-PP. \r\n19Substituted for the words “West Pakistan Act” 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 \r\n1425-A to 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 \r\n1425-A to 1425-PP. \r\n21W.P. I of 1965. \r\nFIRST SCHEDULE \r\n[See SECTION 3] \r\n Surcharge \r\nWhere the total land -revenue payable does not exceed \r\nRs. 349. \r\nNil. \r\nWhere the total land -revenue payable exceeds Rs. 349 \r\nbut does not exceed Rs. 499. \r\nRupees twelve. \r\nWhere the total land -revenue payable exceeds Rs. 499 \r\nbut does not exceed Rs. 749. \r\nRupees twenty -\r\nfour. \r\nWhere the total land -revenue payable exceeds Rs. 749 \r\nbut does not exceed Rs. 999. \r\nRupees fifty. \r\nWhere the total land -revenue payable exceeds Rs. 999 \r\nbut does not exceed Rs. 1,999. \r\nRupees one \r\nhundred. \r\nWhere the total land -revenue payable exceeds Rs. 1,999 \r\nbut does not exceed Rs. 4,999. \r\nRupees two \r\nhundred and fifty. \r\nWhere the total land-revenue payable exceeds Rs. 4,999 \r\nbut does 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 SECTIONS 6 AND 8] \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 consignment exceeds Rs. 3 but does not \r\nexceed Rs. 10. \r\nSix paisa. \r\nWhere the freight on any consignment exceeds Rs. 10 but does not \r\nexceed Rs. 25. \r\nTwelve paisa. \r\nWhere the freight on any consignment exceeds Rs. 25 but does not \r\nexceed Rs. 50. \r\nTwenty-five \r\npaisa. \r\nWhere the freight on any consignment exceeds Rs. 50 but does not \r\nexceed Rs. 75. \r\nFifty paisa. \r\nWhere the freight on any consignment exceeds Rs. 75 but does not \r\nexceed 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 rupees. \r\nWhere the freight on any consignment exceeds R s. 225 but does Four rupees. \r\nnot exceed Rs. 300. \r\nWhere the freight on any consignment exceeds Rs. 300. Four rupees \r\nplus one rupee \r\nfor every \r\nhundred rupees \r\nin excess of \r\nthree hundred \r\nrupees of \r\nfreight. \r\nPART II \r\nFARES (PASSENGERS) \r\n Amount of tax \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\nProvided that no tax shall be levied where the fare does not exceed Rs. 3.",
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