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  "title": "PUNJAB FINANCE ORDINANCE (PROVISIONS RELATING TO HOTEL TAX), 1978",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/BzJWZVRjUWY-",
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  "text": "THE PUNJAB FINANCE ORDINANCE, 1978 \r\n(XIII of 1978) \r\nCONTENTS \r\n1. ***** \r\n2. ***** \r\n3. ***** \r\n4. ***** \r\n5. ***** \r\n6. ***** \r\n7. ***** \r\n8. ***** \r\n9. ***** \r\n10. Application of existing laws \r\n11. Bar of suits in Civil Courts \r\n12. ***** \r\nTEXT \r\nTHE PUNJAB FINANCE ORDINANCE, 1978 \r\n(XIII of 1978) \r\n(Provisions Relating to Hotel Tax) \r\n[27th June, 1978] \r\nAn \r\nOrdinance \r\nto levy and enhance the rates of certain taxes and duties, in the Province of the \r\nPunjab. \r\nWHEREAS it is expedient to levy and enhance the rates of certain taxes and \r\nduties in the Province of the Punjab: \r\nNow, therefore, in pursuance of the Proclamation of Fifth day of July, 1977, \r\nread with the Laws(Continuance in Force) Order, 1977 (C.M.L.A. Order No.1 of \r\n1977), the Governor of the Punjab is pleased to make and promulga te the following \r\nOrdinance:– \r\n1. (1) This Ordinance may be called the Punjab Finance Ordinance, 1978. \r\n(2) It shall extend to the Province of the Punjab. \r\n(3) It shall come into force on and from the first day of July, 1978 \r\n2. [* * * * * * * * * * * *   ] \r\n3. [* * * * * * * * * * * *   ] \r\n4. [* * * * * * * * * * * *   ] \r\n5. [* * * * * * * * * * * *   ] \r\n6. (1) For the existing section 12 of the Punjab Finance Act, 1965, t he \r\nfollowing shall be substituted, namely– \r\n1\r\n[“12 (1) There shall be levied and collected every ye ar a tax on hotels, \r\npayable by the owner or management thereof, at the rate of \r\n2\r\n[Eight] percent of \r\nthe daily charges for the lodging units of a hotel actually occupied: \r\nProvided that no tax shall be levied if daily charges for a lodging units are less \r\nthan rupees twenty five: \r\nProvided further that a hotel at a Hill Station shall be charged in tax at half of \r\nthe prescribed rate”]. \r\n(2) The tax shall be paid in one or more instalments in the manner fixed by \r\nGovernment. \r\n                                                           \r\n1Subs vide Punjab Finance Act, 1990 \r\n2Subs vide Punjab Finance Act, 1996 \r\n(3) The assessment and collection of the tax and the assessment of the \r\ntotal number of lodging units shall be made by such agency and in such manner as \r\nmay be prescribed and the assessing authority may for this purpose– \r\n(a) require the owner or the management of a hotel to produce any book of \r\naccounts. Documents or other papers in his possession or power which \r\nare believed to contain information relating to the hotel; and  \r\n(b) enter, and by written order authorize, an officer subordinate to him to \r\nenter, any hotel. \r\nExplanation.– In this section, u nless there is anything repug nant in the subject or \r\ncontext– \r\n(a) “charges” include charges in respect of fans, air -condition, light, \r\nheating , telephone, bedding and all other payments connected with \r\nthe lodging unit except the portion if any directly attr ibutable to the \r\nsupply of food-stuffs.  \r\n(b) “hotel” means an establishment where lodging with or without boarding \r\nor other services are provided for a monetary consideration but shall \r\nnot include- \r\ni) any home or hotel maintained exclusively for aged or suc h \r\npersons, or as the case may be, for students. By or under the \r\ncontrol of charitable, medical or educational institution; and  \r\nii) any rest house, mess or other premises belonging to or in the \r\npossession of the Federal or a Provincial Government, where \r\nlodging, boarding   or other services are provided for \r\nGovernment officials or members of the Defence Force. \r\n(c) “lodger” means a person who is in possession or enjoyment of a \r\nresidential accommodation provided by a hotel; \r\n(d) “lodging unit” means a bed or ot her sleeping accommodation which is, \r\nor is intended to be, provided to a lodger staying over -night in a room \r\nfor lodging ; and  \r\n(e) “room for lodging” means a room, part of a room or a suite of rooms in \r\na hotel which is normally let as a unit or residential accommodation and \r\nshall include a room or a part of a room or a suite of rooms provided \r\nfree of charge to any person other than a regular employee of the \r\nhotel.” \r\n7. [* * * * * * * * * * * *   ] \r\n8. [* * * * * * * * * * * *   ] \r\n9. [* * * * * * * * * * * *   ] \r\n10. Application of existing laws .– where any tax or duty levied by this \r\nOrdinance is by way of an addition to any existing tax or duty imposed by or under \r\nany enactment or rules in force in the Punjab, the procedure provided in such \r\nenactment and rules framed there under for the assessment collection and recovery \r\nof such tax or duty shall, as far as applicable, apply to the assessment, collection \r\nand recovery of additional tax or duty 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 or duty made under this \r\nOrdinance and the rules framed there under. \r\n12. (1) Government may make rules for carrying into effect the purposes of \r\nthis Ordinance and such rules may, among other matter, prescribe the procedure for \r\nthe assessment, collection and payment of any tax or duty levied or the imposition of \r\nany penalty under this Ordinance, in so for as the procedure is not provided in this \r\nOrdinance. \r\n(2) Any rules made or deemed to have been made under the \r\ncorresponding provisions of the Provincial laws concerned shall, as far as may be, \r\ncontinue in force and be deemed to have been made under this Ordinance.",
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