THE PUNJAB FINANCE ACT 2005 
(VII of 2005) 
CONTENTS 
1. Short title, extent and commencement 
2. Amendment of the Punjab Sales Tax Ordinance, 2002 (II of 2000) 
 
TEXT 
1
THE PUNJAB FINANCE ACT 2005 
(VII of 2005) 
[29th June 2005] 
An 
Act 
to abolish levy of sales tax on certain services in the Province of the Punjab. 
Preamble.– Whereas it is expedient to abolish levy of sales tax on certain services 
in the Province of the Punjab; 
 It is hereby enacted as follows:– 
1. Short title, extent and commencement .– (1) This Act may be called the 
Punjab Finance Act 2005. 
(2) It shall extent to whole of the Punjab. 
(3) It shall come into force on the first day of July 2005. 
2. Amendment of the Punjab Sales Tax Ordinance, 2000 (I I of 2000).– In the 
said Ordinance, in the Schedule, the following amendments shall be made, namely– 
(i) in serial No.1,– 
(a) in the heading, the words and commas “marriage halls, lawns,”, 
appearing between the words “hotels” and “clubs” shall be 
omitted; 
(b) the existing sub-serial (b) shall be omitted; and 
(c) the existing sub -serials (c) and (d) shall respectively be re -
lettered as (b) and (c). 
(ii) the existing serials No.5 and 6 shall be omitted. 
                                                           
1This Act was passed by the Punjab Assembly on 18 June 2 005; assented to by the Governor of the Punjab on 23 June 2005; 
and, was published in the Punjab Gazette (Extraordinary), dated 29 June 2005, page 5813.