{ "schema_version": "qanun-law-text/1", "id": "punjab-code-0df45a7b280e85ee", "title": "PUNJAB FINANCE ORDINANCE, 1971", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/AzZSYFNlU2Y-", "version": null, "source_snapshot": "2026-08-06T16:56:19Z", "legal_status": "not independently verified", "text_quality": "Complete stored UTF-8 TXT file recovered byte-for-byte from owned Drive. Source transcription retained verbatim; legal completeness, OCR accuracy and current consolidation unverified.", "text_sha256": "0539f2d9edd9fb340f36340f5ab4ee13d5417bea864de4b7210692a8e8603cdf", "source_sha256": "0539f2d9edd9fb340f36340f5ab4ee13d5417bea864de4b7210692a8e8603cdf", "text_version_id": "law:punjab-code-0df45a7b280e85ee:sha256:0539f2d9edd9fb340f36340f5ab4ee13d5417bea864de4b7210692a8e8603cdf", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB FINANCE ORDINANCE, 1971 \r\n(XI of 1971) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Definition \r\n3. Substitution of Schedules to Punjab Act XVI of 1951 and Bahawalpur Act \r\nXII of 1949 \r\n4. Surcharge on Agricultural Income Tax in certain Districts \r\n5. Cinema Tax \r\n6. Amendment of West Pakistan Act X of 1958 \r\n7. Surcharge on Motor Vehicle Tax \r\n8. Enhancement of Motor Vehicle Tax \r\n9. Enhancement of fees relating to motor vehicles \r\n10. Repealed \r\n11. No levying of tax on buildings and lands by local bodies \r\n12. Amendment of West Pakistan Act V of 1958 \r\n13. Amendment of Punjab Act I of 1914 \r\n14. Application of existing laws \r\n15. Bar of suits in civil courts \r\n16. Power to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n3. THIRD SCHEDULE \r\n4. FOURTH SCHEDULE \r\n5. FIFTH SCHEDULE \r\n6. SIXTH SCHEDULE \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ORDINANCE, 1971 \r\n(XI of 1971) \r\n[30th June, 1971] \r\nAn \r\nOrdinance \r\nto continue and levy certain taxes, fees and surcharges in the Province of the \r\nPunjab. \r\nPreamble.– WHEREAS it is expedient to continue and levy certain taxes, fees and \r\nsurcharges in the Province of the Punjab; \r\n NOW, THEREFORE, in pursuance of the Martial Law Proclamation of 25th \r\nMarch, 1969, read with the Provisional Constitution Order, and in exercise of all \r\npowers enabling him in that behalf, the Governor of the Punjab is pleased to make \r\nand promulgate the following Ordinance:- \r\n1. Short title, extent an d commencement.– (1) This Ordinance may be called \r\nthe Punjab Finance Ordinance, 1971. \r\n (2) It shall extend to the whole of the Province of the Punjab, except the \r\nIslamabad Capital Territory. \r\n (3) It shall come into force on and from the 1st day of July, 1971. \r\n2. Definition.– In this Ordinance, unless there is anything repugnant in the \r\nsubject or context, “Government” means the Government of the Punjab. \r\n3. Substitution of Schedule to Punjab Act XVI of 1951 and Bahawalpur Act \r\nXII of 1949.– With effect from 1st July, 1971, the Schedules appended to the Punjab \r\nAgricultural Income Tax Act, 1951 and the Bahawalpur State Agricultural Income Tax \r\nAct, 1949, shall be substituted by the First Schedule to this Ordinance. \r\n4. Surcharge on Agricultural Income Tax in certai n 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 Campbellpur\r\n2\r\n, Dera Ghazi Khan\r\n3\r\n[,] \r\nGujranwala, Gujrat, Jhelum, Jhang, Lahore, Lyallpur\r\n4\r\n, Mianwali, Multan, \r\nMuzaffargarh, Rawalpindi, Sahiwal, Sargodha, Sheikhupura and Sialkot, on the land \r\nrevenue payable in the agricultural year, 1970 -71, an additional amount of \r\nagricultural income tax by way of surcharge at the rates specified in the Second \r\nSchedule to this Ordinance. \r\n \r\n1This Ordinance was pr omulgated by the Governor of Punjab on 30th June, 1971; published in the Punjab Gazette \r\n(Extraordinary), dated 30th June, 1971, pages 749 to 762; saved by Article 281 of the Interim Constitution of the Islamic \r\nRepublic of Pakistan (1972); and, validated by the Validation of Laws Act, 1975 (LXIII of 1975); and published in the Gazette of \r\nPakistan (Extraordinary), Part I, dated 29.7.1975, s.2 and Schedule. \r\n2Now ‘Attock’. \r\n3Not printed in the original Gazette. \r\n4Now “Faisalabad”. \r\nExplanation.– For purposes of this section, “agricultural year” means the agricultural \r\nyear as defined in the West Pakistan\r\n5\r\n Land Revenue Act, 1967. \r\n (2) The provisions of the Punjab Agricultural Income Tax Act, 1951, and \r\nthe rules made thereunder, sha ll, so far as may be, apply to the assessment, \r\ncollection and recovery of the surcharge imposed under this section. \r\n5. Cinema T ax.– (1) There shall be levied and collected a tax on cinemas \r\npayable by the owners or managements thereof at the following rates for the \r\nfinancial year 1971-72:- \r\n(i) In the case of a cinema classed as a \r\nfirst class 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\n (2) If the person responsible for the payment of the tax under sub -section \r\n(1) fails to pay the tax within the period prescribed under the rules for its payment, he \r\nshall be liable to pay, in addition to the amount of such ta x, a penalty not exceeding \r\nthe amount of the tax payable. \r\n6. Amendment of West Pakistan Act X of 1958 .– In the West Pakistan\r\n6\r\n \r\nEntertainments Duty Act, 1958, in its application to the Province of the Punjab– \r\n(i) in section 2, clauses (aa), (aaa), (hh), (ii) and (k) shall be deleted; \r\n(ii) in sub-section (1) of section 3, the colon occurring before the proviso \r\nshall be replaced by a comma , and between the comma so replaced \r\nand the proviso, the following shall be inserted: – \r\n“in case such payment does not excee d rupees one, and at the rate of \r\nseventy-five per cent, excluding the amount of duty, in case such \r\npayment exceeds rupee one:”; \r\n(iii) in section 6, the words and comma “or in the case of any cinema, the \r\nentertainment duty is not paid in accordance with the provisions of \r\nsection 6-A” shall be deleted; \r\n(iv) section 6-A shall be omitted; \r\n(v) in sub-section (2) of section 11, after clause (i), the word “and” shall be \r\nadded, and clauses (i-a), (i-b) and (i-c) shall be deleted; and \r\n(vi) the Schedule shall be omitted. \r\n7. Surcharge on Motor Vehicle Tax.– There shall be levied and collected in \r\nany area in which a tax is imposed on motor vehicles by or under any enactment in \r\n \r\n5Now “Punjab”, see the Punjab La ws (Adaptation) Order, 1974 (Pb A.O. 1 of 1974); and published in the Punjab Gazette \r\n(Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see Article 2 and Schedule, Part III, at entry No.90 (w.e.f. \r\n14.8.1973). \r\n6Substituted by the Punjab Laws (Adapt ation) Order, 1974 (Pb A.O. 1 of 1974); and published in the Punjab Gazette \r\n(Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see Article 2 and Schedule, Part III, at entry No.6 (w.e.f. \r\n14.8.1973). \r\nforce, a surcharge on such tax, payable by the person by whom the tax is payable at \r\nthe following rates for the financial year 1971-72:- \r\n(i) Motor vehicles used for the \r\ntransport or carriage of \r\ngoods and materials. \r\nTwenty-five rupees. \r\n(ii) Motor vehicles plying for hire \r\nand licensed to carry more \r\nthan eight persons. \r\nFifty rupees. \r\n8. Enhancement o f Motor Vehicle Tax .– (1) With effect from 1st July, 1971, \r\nthe Schedule to the West Pakistan\r\n7 Motor Vehicles Taxation Act, 1958 (W.P. Act \r\nXXXII of 1958) , in its application to the Province of the Punjab, shall be substituted \r\nby the Third Schedule to this Ordinance. \r\n (2) Section 11 of the West Pakistan\r\n8\r\n Finance Act, 1965 (W.P. Act I of \r\n1965), in its application to the Province of the Punjab, including the Fourth Schedule \r\nappended thereto, is hereby repealed. \r\n9. Enhancement of fees relating to motor vehicles .– Notwithstanding \r\nanything to the contrary contained in the West Pakistan\r\n9\r\n Motor Vehicles Ordinance, \r\n1965 (W.P. Ordinance IX of 1965) or the West Pakistan Motor Vehicles Rules, 1969, \r\nthe fees payable under the rules mentioned in column 2 of the Fourth Sche dule to \r\nthis Ordinance, shall, in the financial year, 1971 -72, be paid at the rates specified in \r\ncolumn 3 thereof. \r\n10\r\n[10. Enhancement of Electricity Duty.– * * * * * * * ] \r\n11\r\n[11. No levying of tax on buildings and lands by local bodies .– \r\nNotwithstanding an ything to the contrary contained in the Municipal Administration \r\nOrdinance, 1960, the Basic Democracies Order, 1959, or the Punjab People’s Local \r\nGovernment Ordinance, 1972, or any rule made thereunder, as from 1st of July, \r\n1971, no local body shall levy, charge or collect tax on any building or land situated \r\nin any urban area in respect of which a notification has been made under sub -\r\nsection (1) of section 3 of the West Pakistan\r\n12\r\nUrban Immovable Property Tax Act, \r\n1958: \r\n \r\n7Now “Punjab”, see the Punjab Laws (Adaptation) Order, 1974 (Pb A.O. 1 of 1974) the Punjab Laws (Adaptation) Order, 1974 \r\n(Pb A.O. 1 of 1974); and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see \r\nArticle 2 and Schedule, Part III, at entry No.12 (w.e.f. 14.8.1973). \r\n8Now “Punjab”, see the Punjab Laws (Adaptation) Order, 1974 (Pb A.O. 1 of 1974) the Punjab Laws (Adaptation) Order, 1974 \r\n(Pb A.O. 1 of 1974); and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see \r\nArticle 2 and Schedule, Part III, at entry No.77 (w.e.f. 14.8.1973). \r\n9Now “Provincial”, see the Federal Adaptation of La ws Order, 1975 (P.O. 4 of 1975); and published in the Gazette of Pakistan \r\n(Extraordinary), dated 1.8.1975, pages 435-467, see Article 2(1) and Schedule, Part I. \r\n10Deleted by the Punjab Finance Ordinance, 1980 (VIII of 1980); and published in the Punjab Gazette (Extraordinary), dated \r\n21.6.1980, pages 631-A to 631-D, s.3 (w.e.f. 1.7.1980). \r\n11Substituted by the Punja b Finance Act, 1972 (I of 1972); an d published in the Punjab Gazette (Extraordinary), dated \r\n29.6.1972, pages 1155-1161, s.7 (w.e.f. 1.7.1972) \r\n12Now “Punjab”, see the Punjab Laws (Adaptation) Order, 1974 (Pb A.O. 1 of 1974) the Punjab Laws (Adaptation) Order, 1974 \r\n(Pb A.O. 1 of 1974); and pub lished in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see \r\nArticle 2 and Schedule, Part III, at entry No.5 (w.e.f. 14.8.1973). \r\n Provided that the tax assessed by a l ocal body before the 1st of July, 1971, \r\nshall be paid to, received or recovered by such local body in accordance with the \r\nprovisions of the said Ordinances, order or rules, as the case may be. \r\nExplanation.– In this section, “local body” means a Municipal Committee constituted \r\nunder the Municipal Administration Ordinance, 1960, a Town Committee constituted \r\nunder the Basic Democracies Order, 1959, and a People’s Municipal Corporation, a \r\nPeople’s Municipal Committee and a People’s Town Committee constituted un der \r\nthe Punjab People’s Local Government Ordinance, 1972.] \r\n12. Amendment of West Pakistan Act V of 1958 .– In the West Pakistan\r\n13\r\n Urban \r\nImmovable Property Tax Act, 1958, in its application to the Province of the Punjab– \r\n(a) in section 3, for sub -sections (2) and (3), the following sub -sections \r\nshall be substituted:- \r\n“(2) Subject to the provisions of sub-sections (3) and (4) there \r\nshall be charged, levied and paid a tax on annual value of buildings \r\nand lands in a rating area at the following scales:- \r\n(i) In ca se the annual value \r\nexceeds two hundred and \r\nsixteen rupees but does not \r\nexceed six thousand \r\nrupees. \r\nFifteen per cent of the \r\nannual value. \r\n(ii) In case the annual value \r\nexceeds six thousand \r\nrupees but does not exceed \r\ntwelve thousand rupees. \r\nSeventeen-and-a-half per \r\ncent of the annual value. \r\n(iii) In case the annual value \r\nexceeds twelve thousand \r\nrupees but does not exceed \r\ntwenty thousand rupees. \r\nTwenty per cent of the \r\nannual value. \r\n(iv) In case the annual value \r\nexceeds twenty thousand \r\nrupees. \r\nTwenty-five per cent of the \r\nannual value. \r\n(3) Where a building is occupied for residential purposes by \r\nthe owner himself and if such owner or any member of his family does \r\nnot own any other building in that rating area, he shall be allowed a \r\ndeduction from the annual value at the following rates:- \r\n(i) In case the building is \r\nsituated in a first class \r\nMunicipal Committee. \r\nFour hundred and eighty-six \r\nrupees. \r\n(ii) In case the building is \r\nsituated in any other urban \r\narea. \r\nThree hundred and seventy-\r\neight rupees. \r\n \r\n13Ibid. \r\n(4) Government may, by notification, for reasons to be \r\nrecorded, remit in whole or in part, the payment of the tax by any class \r\nof persons in respect of any category of property. \r\nExplanation.– The annual value for the purpose of this section shall be the \r\naggregate annual value of all buildings and lands owned by the same person in a \r\nrating area. \r\n(5) The tax shall be due from the owner of buildings and lands.”; and \r\n(b) after section 3, the following new section shall be added:- \r\n “3-A. Shares of Municipal Committees a nd Town Committees in \r\nthe tax.– Out of the tax collected under the Act from within the limits of \r\na Municipal Committee or a Town Committee, the Government shall, \r\nafter retaining five per cent thereof as collection charges, pay forty per \r\ncent of the balance to such Municipal Committee or Town Committee, \r\nas the case may be.”. \r\n13. Amendment of Punjab Act I of 1914.– In section 3 of the Punjab Excise Act, \r\n1914, for sub-clause (a) of clause (6), the following shall be substituted:- \r\n “(a) any alcoholic liquor; or”. \r\n14. Application of existing laws.– Where any tax, duty or surcharge imposed or \r\nany fee levied by this Ordinance is by way of an addition to, or a surcharge on any \r\nexisting tax or duty imposed or fee levied by or under any enactment and rules in \r\nforce in the Punjab, the procedure provided in such enactment and rules framed \r\nthereunder for the assessment, collection and recovery of such tax, duty or fee shall, \r\nso far as applicable, apply to the assessment, collection and recovery of the \r\nadditional tax, duty, surcharge or fee, as the case may be. \r\n15. Bar of suits in civil courts .– No suit shall lie in any civil court to set aside or \r\nmodify any assessment, levy or collection of a tax, duty, surcharge or fee made \r\nunder this Ordinance and the rules framed thereu nder or any penalty imposed under \r\nsub-section (2) of section 5. \r\n16. Power to make rules .– (1) Government may make rules for carrying into \r\neffect the purposes of this Ordinance and such rules may, among other matters, \r\nprescribe the procedure for the assessment, collection and payment of any tax, duty, \r\nsurcharge or fee levied or the imposition of any penalty under this Ordinance, in so \r\nfar as such procedure is not provided in this Ordinance. \r\n(2) Any rules made or deemed to have been made under the \r\ncorresponding provisions of the West Pakistan (Punjab) Finance Ordinance\r\n14\r\n, 1970, \r\nshall, so far as may be, continue in force and be deemed to have been made under \r\nthis Ordinance. \r\n \r\n14Now ‘Punjab Finance Ordinance,’ see the Punjab Laws (Adaptation) Order, 1974 (Pb A.O. 1 of 1974); and published in the \r\nPunjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see Article 2 and Schedule, Part III, at entry \r\nNo.103 (w.e.f. 14.8.1973). \r\nFIRST SCHEDULE \r\n(See Section 3) \r\nSlabs of total land-revenue Amount of tax in respect of each slab \r\nUpto Rs. 200 Nil. \r\nMore than Rs.200 but not more than Rs.500. One-half of the land revenue. \r\nMore than Rs.500 but not more than Rs.750. Equal to the land revenue. \r\nMore than Rs.750 but not more than Rs.1,000. One-and-a-half times the land revenue. \r\nMore than Rs.1,000 but not more than Rs.2,000. Twice the land revenue. \r\nMore than Rs.2,000 but not more than Rs.3,000. Two-and-a-half times the land revenue. \r\nMore than Rs.3,000 but not more than Rs.5,000. Three times the land revenue. \r\nMore than Rs.5,000 but not more than Rs.8,000. Four times the land revenue. \r\nMore than Rs.8,000 but not more than Rs.10,000. Six times the land revenue. \r\nMore than Rs.10,000. Seven times the land revenue. \r\n \r\nSECOND SCHEDULE \r\n(See Section 4) \r\nSlabs of total land-revenue Surcharge \r\nWhere the total land revenue payable does not \r\nexceeds Rs.349. \r\nNil. \r\nWhere the total land revenue payable exceeds Rs.349 \r\nbut does not exceed Rs.499. \r\nRs.12 \r\nWhere the total land revenue payable exceeds Rs.499 \r\nbut does not exceed Rs.749. \r\nRs.24 \r\nWhere the total land revenue payable exceeds Rs.749 \r\nbut does not exceed Rs.999. \r\nRs.50 \r\nWhere the total land revenue payable exceeds Rs.999 \r\nbut does not exceed Rs.1,999. \r\nRs.100 \r\nWhere the total land revenue payable exceeds \r\nRs.1,999 but does not exceed Rs.4,999. \r\nRs.250 \r\nWhere the total land revenue payable exceeds \r\nRs.4,999 but does not exceed Rs.9,999. \r\nRs.500 \r\nWhere the total land revenue payable exceeds \r\nRs.9,999. \r\nRs.1,000 \r\n \r\nTHIRD SCHEDULE \r\n(See Section 8) \r\nSerial \r\nNo. \r\nDescription of motor vehicles Annual rate of tax. \r\n1. Cycles (including motor scooters and cycles with \r\nattachment for propelling the same by mechanical \r\nprocess not exceeding 8 cwts. in unladen weight– \r\n \r\n (a) Bicycles not exceeding 200 Ibs. in \r\nunladen weight. \r\nRs.20 \r\n (b) Bicycles exceeding 200 Ibs. in u nladen \r\nweight. \r\nRs.40 \r\n (c) Bicycles if used for drawing a trailer or \r\nside-car, in addition. \r\nRs.10 \r\n (d) Tricycles. Rs.40 \r\n2. Vehicles not exceeding 5 cwts. in unladen weight, \r\nadapted and used for invalids. \r\nRs.5 \r\n3. Vehicles used for the transport or haulag e of \r\ngoods or materials (including tricycles weighing \r\nmore than 8 cwts. in unladen weight): \r\n \r\n (a) Electrically propelled vehicles not \r\nexceeding 25 cwts. in unladen weight. \r\nRs. 35 \r\n (b) Vehicles other than such electrically \r\npropelled vehicles as aforesaid not \r\nexceeding 12 cwts. in unladen weight. \r\nRs. 25 \r\n (c) All vehicles with maximum laden \r\ncapacity upto 5,000 Ibs. (including \r\ndelivery vans) . \r\nRs. 165 \r\n (d) All vehicles with maximum laden \r\ncapacity exceeding 5,000 Ibs. but not \r\nexceeding 8,960 Ibs. \r\nRs. 330 \r\n (e) All vehicles with maximum laden \r\ncapacity exceeding 8,960 Ibs. but not \r\nexceeding 13,440 Ibs. \r\nRs. 550 \r\n (f) All vehicles with maximum laden \r\ncapacity exceeding 13,440 Ibs. but not \r\nexceeding 17,920 Ibs. \r\nRs. 1,105 \r\n (g) All vehicles with maximum laden capacity \r\nexceeding 17,920 Ibs. \r\nRs. 1,655 \r\n (h) Extra charges for trailer. Rs. 138 \r\n4. Vehicles plying for hire and ordinarily used for the \r\ntransport of passengers (taxis and buses) \r\nexclusively within the limits of a Corporation, a \r\nMunicipality or a Cantonment:- \r\n \r\n (a) Tram Cars. Rs. 15 \r\n (b) Tri-cycles propelled by mechanical power \r\n(rickshaw cabs seating not more than 3 \r\npersons). \r\nRs. 250 \r\n (c) Other vehicles seating not more than 4 \r\npersons. \r\nRs. 330 \r\n (d) Other vehicles seating more than 4 but \r\nnot more than 6 persons. \r\nRs. 415 \r\n (e) Other vehicles seating more than 6 \r\npersons. \r\nRs. 50 per seat. \r\n5. Vehicles plying for hire and ordinarily used for the \r\ntransport of passengers (taxis and buses) not \r\nexclusively within the limits of a Corporation, a \r\nMunicipality or a Cantonment– \r\n \r\n (a) Tram Cars. Rs. 15 \r\n (b) Tri-cycles propelled by mechanical power \r\n(rickshaw cabs seating not more than 3 \r\npersons). \r\nRs. 250 \r\n (c) Other vehicles seating not more than 4 \r\nperson. \r\nRs. 330 \r\n (d) Other vehicles seating more than 4 but \r\nnot more than 6 persons. \r\nRs. 415 \r\n (e) Other vehicles seating more than 6 \r\npersons. \r\nRs. 100 per seat. \r\nNote– The number of persons mentioned in Articles 4 and 5 does not include the driver and, as the \r\ncase may be, the cleaner, the conductor or the attendant of the vehicle. \r\n6. Motor vehicles other than those liable to tax under \r\nthe foregoing provisions of this Schedule– \r\n \r\n (a) seating not more than one person Rs. 84 \r\n (b) seating not more than 3 persons. Rs. 161 \r\n (c) seating not more than 4 persons. Rs. 240 \r\n (d) seating more than 4 persons for every \r\nadditional person that can be seated. \r\nRs. 60 \r\nper seat. \r\nNote– Station wagons used for private purposes shall be taxed under Article 6. \r\nFOURTH SCHEDULE \r\n(See Section 9) \r\nSerial \r\nNo. \r\nDescription of fee and the relevant rule of \r\nthe West Pakistan Motor Vehicles Rules, \r\n1969 \r\nRate of fee \r\n1 2 3 \r\n1. Fee for the test of competence to drive, under \r\nsub-rule (3) of rule 8. \r\nRs. 10 \r\n2. Fee for a duplicate licence, under sub-rule (6) of \r\nrule 13, sub -rule (4) of rule 14 and sub -rule (4) \r\nof rule 15. \r\nRs. 10 \r\n3. Fee for learner’s driving licence, under sub -rule \r\n(2) of rule 19. \r\nRs. 10 \r\n4. Fee for the issue of driving licence, under \r\nclause (i) of rule 26. \r\nRs. 20 \r\n5. Fee for renewal of driving licence, under clause \r\n(ii) of rule 26– \r\n \r\n (a) where t he application for renewal is \r\nmade within thirty days from the date of \r\nthe expiry of the licence; and \r\nRs. 10 \r\n (b) where the application for renewal is \r\nmade after thirty days of the date of the \r\nexpiry of the licence. \r\nRs. 20 \r\n6. Fee for a duplicate certific ate on loss or \r\ndestruction of certificate of registration and \r\ncertificate of fitness of a vehicle, other than a \r\ntransport vehicle, under rule 37. \r\nRs. 10 \r\n7. Fee for duplicate certificate on loss or \r\ndestruction of certificate of registration and \r\ncertificate of fitness of a transport vehicle, under \r\nrule 38. \r\nRs. 15 \r\n8. Fee for duplicate certificate of a defaced or torn \r\ncertificate of registration and certificate of \r\nfitness of a transport vehicle, under rule 39. \r\nRs. 15 \r\n9. Registration fee under rule 42– \r\n (a) in respect of a motor -cycle and an \r\ninvalid carriage or a trailer not having \r\nmore than two wheels and not wei ghing \r\nmore than one ton unladen; \r\nRs. 10 \r\n (b) in respect of a heavy transport vehicle; Rs. 60 \r\n (c) in respect of any other vehicle; and Rs. 30 \r\n (d) in respect of temporary registration of \r\nany vehicle. \r\nRs. 10 \r\n10. Fee for transfer of ownership of a motor vehicle, \r\nunder rule 47. \r\nSame as in Serial No. 9 for registration. \r\nFIFTH SCHEDULE \r\n(See Section 10) \r\nRates of Electricity Duty \r\n1. For energy consume d in respect of premises not falling under Article 2 of this \r\nSchedule, used for– \r\n(a) Residential, office or \r\ncommercial purposes. \r\nTwo-and-a-half paisa for each unit of \r\nenergy consumed. \r\n(b) An industrial undertaking. One-and-a-half paisa for each unit of \r\nenergy consumed. \r\n(c) Tubewells and irrigation and \r\nagricultural machinery. \r\nOne-and-a-half paisa for each unit of \r\nenergy consumed. \r\nExplanation.– Premises which are used wholly or principally for carrying on \r\nmanufacturing processes within the meaning of secti on 2 of the Factories Act, 1934, \r\nshall be deemed to be used for an industrial undertaking. \r\n2. For energy consumed \r\nin respect of all \r\npremises where the \r\nsupply of energy by a \r\nlicensee is unmetered. \r\nFour paisa for every rupee of flat charge realised \r\nby the li censee; provided that no duty shall be \r\nlevied where such a charge does not exceed five \r\nrupees during a month. \r\nSIXTH SCHEDULE \r\n(See Section 10) \r\n Exemptions– \r\n(i) The Central and the Provincial Governments, save in respect of \r\npremises used for residential purposes. \r\n(ii) Such autonomous bodies as may be exempted by Government by \r\nmeans of notification in the official Gazette. \r\n(iii) Local Authorities in respect of public lighting only. \r\n(iv) Mosques, churches and other places of public worship. \r\n(v) All domestic c onsumers using not more than 20 units in any one \r\nmonth. \r\n(vi) Energy consumed (including losses of energy) in generation, \r\ntransmission and transformation. \r\n(vii) Energy generated by plants having capacity not exceeding 2 1/2 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