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  "title": "PUNJAB FINANCE ACT 2024",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--",
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  "text": "THE PUNJAB FINANCE ACT 2024 \r\n(VIII OF 2024) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2.  Amendment of Act VII of 1870 \r\n3. Amendment of Act II of 1899 \r\n4. Amendment of Act V of 1958 \r\n5. Amendment of Act XXXII of 1958 \r\n6. Amendment of Act VIII of 1967 \r\n7. Amendment of Act XLII of 2012 \r\n  \r\n2 \r\n \r\nTEXT \r\nTHE PUNJAB FINANCE ACT 2024 \r\n(VIII of 2024) \r\n[27th June, 2024] \r\nAn \r\nAct \r\nto levy, alter and rationalize certain taxes, fees and duties in the Punjab. \r\nIt is necessary in public interest to levy, alter and rationalize certain taxes, fees and \r\nduties in the Punjab; and, to deal with ancillary matters. \r\nBe it enacted by Provincial Assembly of the Punjab as follows: \r\n1. Short title, extent and commencement.– (1) This Act may be cited as the \r\nPunjab Finance Act 2024. \r\n (2) This Act extends to the whole of the Punjab. \r\n (3) This Act shall come into force on the first day of July 2024 except the \r\nprovisions of section 4 which shall come into force on such date as the Government \r\nmay, by notification in the official Gazette, specify. \r\n2.  Amendment of Act VII of 1870.– In the Court Fees Act, 1870 (VII of 1870): \r\n(1) In SCHEDULE I, in column 3, under the heading “Proper Fee”:  \r\n(a) at Sr. No. 5: \r\n(i) against clause (a), for the words “One rupee”, the words \r\n“One hundred rupees” shall be substituted; and \r\n(ii) against clause (b), for the words “Two rupees”, the words \r\n“Five hundred rupees” shall be substituted;  \r\n(b) at Sr. No. 6: \r\n(i) in clause (a): \r\n(a) against sub-clause (i), for the words “One rupee”, \r\nthe words “One hundred rupees” shall be \r\nsubstituted; and \r\n(b) against the sub-clause (ii), for the words “Two \r\nrupees”, the words “Five hundred rupees” shall be \r\nsubstituted;  \r\n(ii) against the clause (b), for the words “Five rupees”, the \r\nwords “Five hundred rupees” shall be substituted; \r\n(c) at Sr. No. 7, against the clause (b), for the words “One rupee”, \r\nthe words “One hundred rupees” shall be substituted; \r\n(d) at Sr. No. 8, for the words “Fifty paisas”, the words “One \r\nhundred rupees” shall be substituted; \r\n(e) at Sr. No. 11, for the words “Two rupees”, the words “Five \r\nhundred rupees” shall be substituted; and \r\n(f) at Sr. No. 12: \r\n3 \r\n \r\n(i) for the words “Seven rupees and fifty paisas”, the words \r\n“Five hundred rupees” shall be substituted; and \r\n(ii) for the words “Fifteen rupees”, the words “Five hundred \r\nrupees” shall be substituted. \r\n(2) In SCHEDULE II: \r\n(a) in column 2, under the heading “Article”, at Sr. No. 1, in clause \r\n(d), in sub-clause (i), for the figure “1913”, the figure “2017” shall \r\nbe substituted; and \r\n(b) in column 3, under the heading “Proper Fee”: \r\n(i) at Sr. No. 1: \r\n(a) against clause (a), for the words “One rupee”, the  \r\nwords “One hundred rupees” shall be substituted;  \r\n(b) against clause (b), for the words “Two rupees” \r\noccurring four times, the words “Five hundred \r\nrupees” shall be substituted; and \r\n(c) in clause (c): \r\n(i)  against sub-clause (i), for the words “Two \r\nrupees”, the words “Five hundred rupees” \r\nshall be substituted; and \r\n(ii) against sub-clause (ii), for the words “Five \r\nrupees”, the words “Five hundred rupees” \r\nshall be substituted;  \r\n(ii) in clause (d): \r\n(a) against sub-clause (i), for the words “Two hundred \r\nrupees”, the words “One thousand rupees” shall be \r\nsubstituted;  \r\n(b) against sub-clause (ii), for the words “Ten rupees”, \r\nthe words “Five hundred rupees” shall be \r\nsubstituted;  \r\n(c) against sub-clause (iii), for the words “Five \r\nrupees”, the words “Five hundred rupees” shall be \r\nsubstituted; and \r\n(d) against sub-clause (iv), for the words “Five \r\nrupees”, the words “Five hundred rupees” shall be \r\nsubstituted;  \r\n(iii) against Sr. No. 2, for the words “Three rupees”, the words \r\n“Fifty rupees” shall be substituted; \r\n(iv) against Sr. No. 5, for the words “Two rupees”, the words \r\n“Five hundred rupees” shall be substituted; \r\n(v) against Sr. No. 6, for the words “One rupee”, the words \r\n“One hundred rupees” shall be substituted; \r\n(vi) in Sr. No. 7: \r\n(a) against clauses (a) and (b), for the words “Two \r\nrupees”, the words “One hundred rupees” shall be \r\nsubstituted; and \r\n4 \r\n \r\n(b) against clause (c), for the words “Three rupees”, \r\nthe words “Five hundred rupees” shall be \r\nsubstituted;  \r\n(vii) in Sr. No. 8: \r\n(a) against  clause (a), for the words “Three rupees”, \r\nthe words “Five hundred rupees” shall be \r\nsubstituted; \r\n(b) against clause (b), for the words “Twenty-five \r\nrupees”, the words “Five hundred rupees” shall be \r\nsubstituted; and \r\n(c) against clause (c), for the words “Ten rupees”, the \r\nwords “Five hundred rupees” shall be substituted; \r\n(viii) against Sr. No. 9, for the words “Ten rupees”, the words \r\n“Five hundred rupees” shall be substituted; \r\n(ix) against Sr. No. 10, for the words “Ten rupees”, the words \r\n“Five hundred rupees” shall be substituted; \r\n(x) in Sr. No 11: \r\n(a) against clauses (i) and (ii), for the words “Ten \r\nrupees”, the words “Five hundred rupees” shall be \r\nsubstituted; \r\n(b) against clauses (iii), for the words “Thirty rupees”, \r\nthe words “Five hundred rupees” shall be \r\nsubstituted; \r\n(c) against clause (iv), for the words “Ten rupees”, the \r\nwords “One thousand rupees” shall be substituted; \r\n(d) against clause (v), for the words “Ten rupees”, the \r\nwords “Five hundred rupees” shall be substituted; \r\n(e) against clause (vi), for the words “Fifteen rupees”, \r\nthe words “Five hundred rupees” shall be \r\nsubstituted; and \r\n(f) against clause (vii), for the words “Ten rupees”, the \r\nwords “Five hundred rupees” shall be substituted; \r\n(xi) against Sr. No. 12, for the words “Twenty rupees”, the \r\nwords “One thousand rupees” shall be substituted; \r\n(xii) against Sr. No.13, for the words “Twenty rupees”, the \r\nwords “Five hundred rupees” shall be substituted; \r\n(xiii) against Sr. No.14, for the words “Twenty rupees”, the \r\nwords “Five hundred rupees” shall be substituted; \r\n(xiv) against Sr. No.15, for the words “Twenty rupees”, the \r\nwords “Five hundred rupees” shall be substituted; \r\n(xv) against Sr. No.16, for the words “Twenty rupees”, the \r\nwords “Five hundred rupees” shall be substituted; \r\n(xvi) in Sr. No.17: \r\n(a) against clause (i), for the words “Five rupees”, the \r\nwords “Five hundred rupees” shall be substituted; \r\nand  \r\n5 \r\n \r\n(b) against clause (ii), for the words “Fifteen rupees”, \r\nthe words “Five hundred rupees” shall be \r\nsubstituted; \r\n(xvii) in Sr. No. 18, for the words “Fifteen rupees”, the words \r\n“Five hundred rupees” shall be substituted.  \r\n3. Amendment of Act II of 1899.– In the Stamp Act, 1899 (II of 1899), in \r\nSCHEDULE I, in column 3, under the heading “Proper Stamp-duty”: \r\n(a) in Article 4, for the word \"One\", the word “ Three\" shall be substituted; \r\n(b) in Article 5: \r\n(i) against clause (cc), for the words “Twelve hundred\", the words \r\n\"Three thousand\" shall be substituted; and \r\n(ii) against clause (d), for the word \"One\", the word \"Five” shall be \r\nsubstituted; \r\n(c) in Article 17, for the word \"One\", the word \"Five” shall be substituted; \r\n(d) in Article 22-A, in clause (a): \r\n(i) against sub-clause (i), for the words \"Twelve hundred\", the \r\nwords \"Three thousand\" shall be substituted; \r\n(ii) against sub-clause (ii), for the word \"Two\", the word “Five\" shall \r\nbe substituted; \r\n(iii) against sub-clause (iii), for the word \"Three\", the word \"Eight\" \r\nshall be substituted; \r\n(iv) against sub-clause (iv), for the word \"Five\", the word \"Fifteen\" \r\nshall be substituted; and \r\n(v) against sub-clause (v), for the word \"Ten\", the word \"Thirty\" shall \r\nbe substituted; \r\n(e) in Article 29, for the word \"hundred\", the word “thousand” shall be \r\nsubstituted; \r\n(f) in Article 48: \r\n(i)  against clause (a), for the words “Five hundred”, the words \"Two \r\nthousand” shall be substituted; and \r\n(ii) against clause (bb), for the words “Twelve hundred”, the words \r\n“Three thousand \"shall be substituted; \r\n(g) in Article 54, for the word “hundred”, the word “thousand\" shall be \r\nsubstituted; and \r\n(h) in Article 61, for the word “hundred”, the word \"thousand\" shall be \r\nsubstituted. \r\n4. Amendment of Act V of 1958.– In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958):  \r\n(1) In section 2:  \r\n(a) after clause (c), the following shall be inserted: \r\n“(d-a) “high value property” means the property of a value as \r\nprovided in sub-section (3) of section 5;”;  \r\n6 \r\n \r\n(b) in clause (e), for the word “perpetuity”, the word “possession” \r\nshall be substituted; \r\n(c) after clause (g), the following shall be inserted: \r\n“(g-a) “Schedule” means the Schedule appended to the Act;”; \r\n(d) after clause (i), the following shall be inserted: \r\n“(j) “valuation table” means the valuation table notified \r\nunder the Stamp Act 1899;”. \r\n(2) In section 3: \r\n(a) for sub-section (2), the following shall be substituted: \r\n“(2) Subject to sub-sections (2a), (3) and (4), there \r\nshall be levied, charged and paid, a tax on the taxable value of a \r\nbuilding and land in a rating area at the rate given in the \r\nSchedule.”; and \r\n(b) sub-section (6) shall be omitted. \r\n(3)  In section 4: \r\n(a) in clause (c): \r\n(i) for sub-clause (i), the following shall be substituted: \r\n“(i) buildings and lands used or intended to be used \r\nexclusively as residential, taxable value of which \r\ndoes not exceed five million rupees.”;  \r\n(ii) sub-clause (ii) along with its provisos shall be omitted; \r\nand \r\n(b) clause (i) shall be omitted. \r\n(4) For section 5, the following shall be substituted: \r\n“5. Ascertainment of taxable value.- (1) The taxable value of land \r\nand building shall be determined in accordance with the valuation table \r\nin respect of the property situated in the rating area. \r\n(2) Notwithstanding anything contained in sub-section (1), \r\nthe Government may, by notification in the official Gazette, determine \r\ntaxable value of land and building through valuation table. \r\n(3) The Government may, by notification in the official \r\nGazette, specify and categorize a property as the high value property;”. \r\n(5) Section 5-A shall be omitted. \r\n(6) After section 6, the following shall be inserted: \r\n“6-A. Self-assessment of land and building.- (1) The owner of land \r\nand building, within rating area, shall assess his land and building in \r\nsuch manner as may be prescribed. \r\n(2) The assessment made under sub-section (1) shall be \r\nsubmitted on-line along with declaration of correctness and truthfulness \r\nof the information provided in the self-assessment and the tax on such \r\nland and building shall be paid on the basis of such self-assessment.  \r\n(3) An audit at random may be conducted regarding the self-\r\nassessment submitted under sub-section (2). \r\n(4) In case, any variation is found during the audit, the \r\nAssessing Authority shall correct the assessment and levy and collect \r\n7 \r\n \r\nthe actual tax, along with one-time penalty a sum equal to the amount \r\nof the tax evaded, in addition to the amount of the tax payable by him \r\nand the penalty leviable shall be determined and collected by the \r\nAssessing Authority. \r\n(5) If land and building has been found not assessed, and it \r\ncomes in the information of the Assessing Authority, he shall issue \r\ndirections containing time line which shall not be more than two weeks, \r\nfor self-assessment of such land and building under sub-section (1).”. \r\n(7)  For section 7, the following shall be substituted: \r\n“7. Making of a valuation list.- A valuation list for every rating area \r\nshall be prepared in the manner and by the authority as may be \r\nprescribed and any subsequent change in valuation list resulting from \r\nthe change in valuation table shall be effective from the first day of the \r\ncoming month.”. \r\n(8)  Section 8 shall be omitted. \r\n(9)  In section 10: \r\n(a) in sub-section (1), the expression “8,” shall be omitted; and \r\n(b) sub-section (1A) shall be omitted. \r\n(10) After section 10, the following shall be inserted: \r\n“10-A. Hardship case.- In case of a hardship case, the grievance \r\ncommittee, to be constituted by the Government through notification in \r\nthe official Gazette, may, by an order containing reasons, exempt land \r\nand building from payment of the whole or any part of the tax.”. \r\n(11) After section 23, the following shall be inserted: \r\n“23-A. Power to amend the Schedule.- The Government may, by \r\nnotification in the official Gazette, amend the Schedule.”. \r\n(12) After section 24, the following shall be added: \r\n“SCHEDULE \r\n[see sections 2(g-a) and 3(2)] \r\nSr.# Taxable Value Residential \r\nProperties \r\nCommercial \r\nProperties \r\nRate of \r\nTax \r\nRate of Tax \r\n1. Up to Rs.5 million Exempted 0.07% \r\n2. Exceeding Rs. 5 million and up \r\nto Rs.10 million \r\n0.07% 0.07% \r\n3. Exceeding Rs. 10 million and \r\nup to Rs. 25 million 0.08% 0.08% \r\n4. Rs. 25 million and above 0.09% 0.09% \r\nIn case the tax payable, under above table, is lower than the tax \r\npayable on and before 31.12.2024, then the tax shall be payable as \r\ngiven below until such tax payable becomes equal to or greater than \r\nthe tax payable under above table: \r\n \r\n8 \r\n \r\nSr# \r\nTaxable Value \r\nResidential \r\nProperties \r\nCommercial \r\nProperties \r\nRate of Tax Rate of Tax \r\n1. Up to Rs.5 million Exempted Tax on and before \r\n31.12.2024 \r\n2. Exceeding Rs. 5 \r\nmillion and up to \r\nRs.10 million \r\nTax on and before \r\n31.12.2024+10% \r\nTax on and before \r\n31.12.2024+10% \r\n3. Exceeding Rs. 10 \r\nmillion and up to \r\nRs. 25 million \r\nTax on and before \r\n31.12.2024+10% \r\nTax on and before \r\n31.12.2024+10% \r\n4. Rs. 25 million and \r\nabove \r\nTax on and before \r\n31.12.2024+20% \r\nTax on and before \r\n31.12.2024+20%”. \r\n5. Amendment of Act XXXII of 1958.– In the Punjab Motor Vehicles Taxation \r\nAct, 1958 (XXXII of 1958), in the SCHEDULE:  \r\n(1) In S.No.1, in column 2:  \r\n(a)  for clause (a), the following shall be substituted: \r\n“(a) An amount of Rs.1500/- shall be charged for a \r\nmotorcycle and scooter at the time of registration, and if the \r\nregistration of such motorcycle and scooter is transferred \r\nwithin ten years of such registration, an amount of Rs.1500/- \r\nwith a rebate equal to 10% for each financial year, shall be \r\ncharged.”; and \r\n(b)  for clause (c), the following shall be substituted: \r\n“(c) An amount of Rs.1500/- shall be charged for a \r\nmotorcycle drawing a side trailer or cabin at the time of \r\nregistration, and if the registration of such motorcycle is \r\ntransferred within ten years of such registration, an amount \r\nof Rs.1500/- with a rebate equal to 10% for each financial \r\nyear, shall be charged.”. \r\n(2)  For S.No.4, in columns 1 to 3, the following shall be substituted: \r\n“4. Motor Vehicles  other than those mentioned \r\nabove or below: \r\n(a) with engine power up to 1000 cc, an \r\namount of Rs.20,000/ - shall be charged at \r\nthe time of registration, and if the \r\nregistration is transferred within ten years \r\nof such registration, an amount of Rs. \r\n20,000/- with a rebate equal to 10% for \r\neach financial year, shall be charged.   \r\n \r\n(b)  with engine power exceeding 1000 cc but \r\nnot exceeding 2000 cc. \r\n0.2% of \r\ninvoice \r\nvalue \r\n(c) with engine power exceeding 2000 cc.  0.3% of \r\ninvoice \r\n9 \r\n \r\nvalue \r\nIf the annual rate of tax given against clauses (b) and (c) is \r\nless than the rate provided against erstw hile clauses (b) and \r\n(c), in such case the annual tax shall be paid at the rate \r\nprovided in erstwhile clauses.”.  \r\n6. Amendment of Act VIII of 1967.– In the Excise Duty on Minerals (Labour \r\nWelfare) Act, 1967 (VIII of 1967), in section 3, subsection (1), for the words “one \r\nrupee” and “five rupees”, the words “thirty rupees” and “fifty rupees” shall be \r\nsubstituted respectively.  \r\n7. Amendment of Act XLII of 2012.– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012), in section 39, in sub-section (1), the words “in the prescribed \r\nmanner and” and “in the official Gazette” shall be omitted and deemed to be so \r\nomitted with effect from 1st July 2012.",
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