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  "title": "PUNJAB FINANCE ACT, 1972",
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  "text": "THE PUNJAB FINANCE ACT, 1972 \r\n(I of 1972) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Definition \r\n3. Surcharge on agricultural income tax \r\n4. Tax on cinemas \r\n5. Surcharge on motor vehicles tax \r\n6. Enhancement of fees relating to motor vehicles \r\n7. Amendment of Punjab Ordinance XI of 1971 \r\n8. Amendment of W.P. Act V of 1958 \r\n9. Omitted \r\n10. Application of existing laws \r\n11. Bar of suits in civil courts \r\n12. Power to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT, 1972 \r\n(I of 1972) \r\n[29th June, 1972] \r\nAn \r\nAct \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\nIt is hereby enacted as follows:– \r\n1. Short title, extent and commencement .– (1) This Act may be called the \r\nPunjab Finance Act, 1972. \r\n(2) It shall extend to the whole of the Province of the Punjab. \r\n(3) It shall come into force on and from the 1st day of July, 1972. \r\n2. Definition.– In this Act, unless there is anything repugnant in the subject or \r\ncontext, “Government” means the Government of the Punjab. \r\n3. Surcharge on agricultural income tax.– (1) There shall be levied and \r\ncollected from every owner of land which is assessed to agricultural income  tax, on \r\nthe land revenue payable in the agricultural year 1971 -72, an add itional amount of \r\nagricultural income  tax by way of surcharge at the rates specified in the First \r\nSchedule to this Act. \r\nExplanation.– For the purpose of this section, “agricultural year” means the \r\nagricultural year as defined in the West Pakistan\r\n2\r\n Land Revenue Act, 1967. \r\n(2) The provisions of the Punjab Agricultural Income tax Act, 1951, and the \r\nBahawalpur State Agricultural Income tax Act, 1949, and the rules made thereunder \r\nshall, so far as may be, apply to the assessment, collection and recovery of the \r\nsurcharge imposed under this section. \r\n4. Tax on cinemas. – (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 1972-73:– \r\n(i) In the case of a cinema classed as a \r\nfirst class cinema. \r\nThree thousand rupees. \r\n                                                           \r\n1This Act was pass ed by the Punjab Assembly on 28th June, 1972; assented to by the Governor of the Punjab on 29th June, \r\n1972; and, published in the Punjab Gazette (Extraordinary), dated 29th June, 1972, pages 1155 to 1162. \r\n2Now “Punjab”, see the Punjab Laws (Adaptation) Ord er, 1974 (Pb A.O. 1 o f 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 I II, at entry No.90  (w.e.f. \r\n14.8.1973). \r\n(ii) In the case of a cinema classed as a \r\nsecond class cinema. \r\nOne thousand 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 payment  of the tax under sub -section (1) \r\nfails 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 tax, a penalty not exceeding \r\nthe amount of the tax payable. \r\n5. Surcharge on mot or vehicles 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\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 1972-73:– \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 licensed \r\nto carry more than eight persons. \r\nFifty rupees. \r\n6. Enhancement of fees relating to motor  vehicles.– Notwithstanding \r\nanything to the contrary contained in the West Pakistan\r\n3\r\n Motor Vehicles Ordinance, \r\n1965, or the West Pakistan Motor Vehicles Rules, 1969, the fees payable under the \r\nrules mentioned in column 2 of the Second Schedule to this Act,  shall, in the \r\nfinancial year 1972-73, be paid at the rates specified in column 3 thereof. \r\n7. Amendment of Punjab Ordinance XI of 1971 .– In the Punjab Finance \r\nOrdinance, 1971, for section 11, the following section shall be substituted:– \r\n“11. No levying of tax on buildings and lands by local bodies – \r\nNotwithstanding anything to the contrary contained in the Municipal \r\nAdministration Ordinance, 1960, the Basic Democracies Order, 1959, or the \r\nPunjab People’s Local Government Ordinance, 1972, or any rule made \r\nthereunder, as from 1st of July 1971, no local body shall levy, charge or \r\ncollect tax on any building or land situated in any urban area in respect of \r\nwhich a notification has been made under sub -section (1) of section 3 of the \r\nWest Pakistan\r\n4\r\n Urban Immovable Property Tax Act, 1958: \r\nProvided that the tax assessed by a local 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\n                                                           \r\n3Now “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. \r\n4Now “Punjab”, see the Punjab Laws (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. 5 (w.e.f. \r\n14.8.1973). \r\nPeople’s Mun icipal Committee and a People’s Town Committee constituted under \r\nthe Punjab People’s Local Government Ordinance, 1972.” \r\n8. Amendment of W.P. Act V of 1958.– In the West Pakistan Urban Immovable \r\nProperty Tax Act, 1958, in its application to the Province of the Punjab,– \r\n(a) for section 3, the following section shall be substituted:– \r\n“3. Levy of tax – (1) Government may by notification specify urban \r\nareas where tax shall be levied under this Act: \r\nProvided that one urban area may be divided into two or more \r\nrating areas or several urban areas may be grouped as one rating \r\narea. \r\n(2) Subject to the provisions of sub -sections (3) and (4), \r\nthere shall be levied, charged and paid, a tax on the annual value of \r\nbuildings and lands in a rating area at the rate of twenty p er cent of \r\nsuch annual value. \r\n(3) In case of property of the annual value not exceeding \r\nthree thousand rupees, owned by a widow or by a minor whose father \r\nis dead, a deduction of five hundred rupees from the annual value shall \r\nbe allowed. \r\n(4) In case of pr operty of the annual value not exceeding \r\ntwelve thousand rupees, other than the property referred to in sub -\r\nsection (3), a deduction of two hundred and seventy rupees from the \r\nannual value shall be allowed. \r\n(5) 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 \r\nthe aggregate annual value of all buildings and lands owned by the \r\nsame person in the rating area. \r\n(6) The tax shall be due from the owner of buildings and \r\nlands.” \r\n(b) for section 3-A, the following section shall be substituted:– \r\n“3-A. Share of local bodies in the tax – Out of the tax collected \r\nunder this Act from within the limits of a local body, the Government \r\nshall, after retaining five per cent thereof as collection charges, pay \r\nforty per cent of the balance to such local body. \r\nExplanation.– In this section, “local body” means a Municipal \r\nCommittee constit uted under the Municipal Administration Ordinance, \r\n1960, a Town Committee constituted under the Basic Democracies \r\nOrder, 1959, and a People’s Municipal Corporation, a People’s \r\nMunicipal Committee and a People’s Town Committee constituted \r\nunder the Punjab People’s Local Government Ordinance, 1972.”; and \r\n(c) in section 4, for clause (c), the following clause shall be substituted:– \r\n“(c) buildings and lands, the annual value of which does not exceed \r\nfour hundred and thirty two rupees: \r\nProvided that if such buil ding or land is in the ownership of a person who \r\nowns any other building or land in the same rating area, the annual value of such \r\nbuilding or land, shall, for the purposes of this clause, be deemed to be the \r\naggregate annual value of all buildings and lands owned by him in that area;”. \r\n5\r\n[9. * * * * * * * * * * * *   ] \r\n10. Application of existing laws.– Where any tax, duty or surcharge imposed or \r\nany fee levied by this Act is by way of an addition to, or a surcharge on any existing \r\ntax or duty imposed or fee levied by or under any enactment and rules in force in the \r\nPunjab, the procedure provided in such enactment and rules framed thereunder for \r\nthe assessment, collection and recovery of such tax, duty or fee shall, so far as \r\napplicable, apply to the assessm ent, collection and recovery of the additional tax, \r\nduty, surcharge or fee, as the case may be. \r\n11. 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 f ee, made \r\nunder this Act and the rules framed thereunder or any penalty imposed under sub -\r\nsection (2) of section 4 of this Act. \r\n12. Power to make rules .– (1) Government may make rules for carrying into \r\neffect the purposes of this Act and such rules may, amo ng other matters, prescribe \r\nthe procedure for the assessment, collection and payment of any tax, duty, \r\nsurcharge or fee levied or the imposition of any penalty under this Act, in so far as \r\nsuch procedure is not provided in this Act. \r\n(2) Any rules made or d eemed to have been made under the \r\ncorresponding provisions of the Punjab Finance Ordinance, 1971, shall, so far as \r\nmay be, continue in force and be deemed to have been made under this Act. \r\n                                                           \r\n5Omitted by the Punjab Finance Act 2013 (XVI of 2013); and published in the Punjab Gazette (Extraordinary), \r\ndated 29.6.2013, pages 3075-3078, s.5. \r\nFIRST SCHEDULE \r\n(See section 3) \r\nSlabs of total land revenue Amount of surcharge in \r\nrespect of each slab \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 not \r\nexceed Rs.499. Rs. 12 \r\nWhere the total land revenue payable exceeds Rs.499 but does not \r\nexceed Rs.749. \r\nRs. 24 \r\nWhere the total land revenue payable exceeds Rs.749 but does not \r\nexceed Rs.999. \r\nRs. 50 \r\nWhere the total land revenue payable exceeds Rs.999 but does not \r\nexceed Rs.1,999. \r\nRs. 100 \r\nWhere the total land revenue payable exceeds Rs.1,999 but does not \r\nexceed Rs.4,999. \r\nRs. 250 \r\nWhere the total land revenue payable exceeds Rs.4,999 but does not \r\nexceed Rs.9,999. \r\nRs. 500 \r\nWhere the total land revenue payable exceeds Rs.9,999. Rs. 1,000 \r\n \r\nSECOND SCHEDULE \r\n(See SECTION 6) \r\nSerial \r\nNo. \r\nDescription of fee and relevant rule of the West Pakistan Motor Vehicles Rules, \r\n1969 \r\nRate of fee. \r\n  Rs. \r\n1 Fee for the test of competence to drive, under sub-rule (3) of rule 8. 10 \r\n2. Fee for a duplicate licence, under sub-rule (6) of rule 13, sub-rule (4) of rule 14 and \r\nsub-rule (4) of rule 15. \r\n10 \r\n3. Fee for learner’s driving licence, under sub-rule (2) of rule 19. 10 \r\n4. Fee for the issue of driving licence, under clause (i) of rule 26. 20 \r\n5. Fee for renewal of driving licence, under clause (ii) of rule 26–  \r\n6 (a) where the application for renewal is made within thirty days from the date of \r\nthe expiry of the licence; and \r\n10 \r\n (b) where the application for renewal is made after thirty days of the date of the \r\nexpiry of the licence. \r\n20 \r\n7. Fee for duplicate certificate on loss or destruction of certificate of registration and \r\ncertificate of fitness of a vehicle, other than a transport vehicle, under sub-rule (2) of \r\nrule 37. \r\n10 \r\n8. Fee for duplicate certificate on loss or destruction of certificate of registration and \r\ncertificate of fitness of a transport vehicle, under sub-rule (2) of rule 38. \r\n15 \r\n9. Fee for duplicate certificate of a defaced or torn certificate of registration and \r\ncertificate of fitness of a transport vehicle, under sub-rule (2) of rule 39.  \r\n15 \r\n10. Registration fee under rule 42–  \r\n (a) in respect of a motor-cycle and an invalid carriage or a trailer not having \r\nmore than two wheels and not weighing more than one ton unladen; \r\n10 \r\n (b) in respect of a heavy transport vehicle; 60 \r\n (c) in respect of any other vehicle; and 30 \r\n (d) in respect of temporary registration of any vehicle 10 \r\n11. Fee for transfer of ownership of a motor vehicle, under sub-rule (1) of rule 47. Same as in respect of \r\nregistration fee \r\nmentioned at Serial \r\nNo.9.",
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