{ "schema_version": "qanun-law-text/1", "id": "punjab-code-44e68e47a1279dcd", "title": "PUNJAB FILM CITY AUTHORITY ACT 2026", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/VmZcaAQzBj9RNw--", "version": null, "source_snapshot": "2026-08-06T16:55:25Z", "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": "1112ab398f613fc8ddadbb77c7efc3912594b818e1d96c471b1782f78c1e75d4", "source_sha256": "1112ab398f613fc8ddadbb77c7efc3912594b818e1d96c471b1782f78c1e75d4", "text_version_id": "law:punjab-code-44e68e47a1279dcd:sha256:1112ab398f613fc8ddadbb77c7efc3912594b818e1d96c471b1782f78c1e75d4", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB FILM CITY AUTHORITY ACT 2026 \r\n(XXVIII of 2026) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Definitions \r\n3. Establishment of the Authority \r\n4. Qualification and experience of professionals and expert Members of \r\nthe Authority \r\n5. Functions of the Authority \r\n6. Chief Executive Officer \r\n7. Film city and media \r\n8. Recovery of loss \r\n9. Delegation of powers \r\n10. Committees \r\n11. Purchase, lease or exchange of property \r\n12. Joint venture, outsourcing and procurement \r\n13. Employees, advisors, consultants and experts \r\n14. Increments, incentives and bonuses \r\n15. Punjab Film City Authority Fund \r\n16. Punjab Film Fund \r\n17. Rates and fees \r\n18. Maintenance of funds \r\n19. Bank accounts \r\n20. Maintenance of accounts \r\n21. Budget \r\n22. Audit \r\n23. Annual report \r\n24. Recovery of dues \r\n25. Public servants \r\n2 \r\n \r\n26. Indemnity \r\n27. Jurisdiction of courts barred \r\n28. Power to make rules \r\n29. Power to frame regulations \r\n30. Overriding effect \r\n \r\n \r\n3 \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FILM CITY AUTHORITY ACT 2026 \r\n(XXVIII of 2026) \r\n[11 May 2026] \r\nAn \r\nAct \r\nto provide for establishment of the Punjab Film City Authority for promotion, \r\ndevelopment, regulation and facilitation of the cinema and motion picture industry in \r\nthe Punjab. \r\nIt is necessary to provide for establishment of the Punjab Film City Authority for \r\npromotion, development, regulation and facilitation of the cinema and motion picture \r\nindustry in the Punjab, including film, animation, visual effect, virtual production and \r\nallied creative fields, in order to encourage local and international productions , \r\nstrengthen cultural identity, promote technological innovation, attract investment, \r\ngenerate employment, and ensure sustainable and eco -friendly film -making \r\npractices, and for the matters connected therewith and ancillary thereto. \r\nIt is hereby 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 Film City Authority Act 2026. \r\n(2) It extends to whole of the Punjab. \r\n(3) It shall come into force at once. \r\n2. Definitions.– In the Act: \r\n(a) “Act” means the Punjab Film City Authority Act 2026; \r\n(b) “Authority” means the Punjab Film City Authority established under \r\nsection 3 of the Act; \r\n(c) “Chairperson” means the Chairperson of the Authority; \r\n(d) “Chief Executive Officer ” means the Chief Executive Officer of the \r\nAuthority; \r\n(e) “emergent nature ” means a situation requiring immediate action to \r\nprevent loss of life, damage to property, interruption of essential \r\nservices, or serious public inconvenience and includes unforeseen \r\nevents where delay would be prejudicial t o the public interest or the \r\nfunctioning of the Authority; \r\n(f) “film” includes a motion picture, whether narrative, documentary, \r\nanimated or live action, produced for public or private exhibition by any \r\nmedium or technology; \r\n(g) “Film city” means the Film city as provided in sub-section (1) of section \r\n7 of the Act; \r\n(h) “Government” means Government of the Punjab; \r\n \r\n1This Act was passed by Provincial Assembly of the Punjab on 29 April 2026; and was assented to by Governor of the Punjab \r\non 11 May 2026; and was published in the Punjab Gazette (Extraordinary), dated: 11 May 2026, pp. 5911-5920. \r\n4 \r\n \r\n(i) “media” means any platform or means of communication, whether \r\nprint, electronic, digital, or audio -visual used for creation, production, \r\nbroadcasting, distribution, exhibition, or dissemination of content to the \r\npublic or a private audience and includes film, television, radio, digital \r\nand online platform, streaming service, social media, and such other \r\nforms as provided under sub-section (2) of section 7 of the Act; \r\n(j) “Member” means a Member of the Authority; \r\n(k) “prescribed” means prescribed by the rules or the regulations; \r\n(l) “public-private partnership ” means a long -term contractual \r\ncollaboration between a public and private sector entity for the \r\nprovision of infrast ructure or services, involving risk sharing and \r\nperformance based remuneration; \r\n(m) “Punjab Film City Authority Fund” means the Punjab Film City Authority \r\nFund established under section 15 of the Act; \r\n(n) “Punjab Film Fund ” means the Punjab Film Fund established u nder \r\nsection 16 of the Act; \r\n(o) “regulations” means the regulations framed under the Act; and \r\n(p) “rules” means the rules made under the Act. \r\n3. Establishment of the Authority .– (1) The Government shall, by notification \r\nin the official Gazette, establish the Punjab Film City Authority. \r\n(2) The Authority shall be a body corporate with perpetual succession and \r\na common seal, having power to acquire, hold and, subject to sub -section (2) of \r\nsection 11, dispose of property and may sue and be sued. \r\n(3) The Authority shall consist of: \r\n(a) Chief Minister or a Minister nominated by the \r\nChief Minister. \r\nChairperson \r\n(b) Chairman, Planning and Development Board , or \r\nhis nominee not below the rank of Member, \r\nPlanning and Development Board. \r\nVice-\r\nChairperson \r\n(c) three Members of Provincial Assembly of the \r\nPunjab, including at least one female member, to \r\nbe nominated by the Chief Minister. \r\nMembers \r\n(d) Secretary to the Government, Finance \r\nDepartment, or his nominee not below the rank of \r\nan Additional Secretary. \r\nMember \r\n(e) Secretary to the Government, Law and \r\nParliamentary Affairs Depa rtment, or his nominee \r\nnot below the rank of an Additional Secretary. \r\nMember \r\n(f) Secretary to the Government, Information and \r\nCulture Department, or his nominee not below the \r\nrank of an Additional Secretary. \r\nMember \r\n(g) Secretary to the Government, Implementation and \r\nCoordination Wing of Services and General \r\nAdministration Depa rtment, or his nominee not \r\nMember \r\n5 \r\n \r\nbelow the rank of an Additional Secretary. \r\n(h) two film professionals. Members \r\n(i) three experts, each from the field of law, finance \r\nand academia. \r\nMembers \r\n(j) Chief Executive Officer. Member/ \r\nSecretary \r\n(4) The Chairperson, if nominated by the Chief Minister, shall hold office \r\nduring the pleasure of the Chief Minister. \r\n(5) The meetings of the Authority shall be presided over by the \r\nChairperson and conducted in such manner as may be prescribed by the \r\nregulations. \r\n(6) In the absence of Chairperson, meeting of the Authority shall be \r\npresided over by a person nominated by the Chairperson and in case of no \r\nnomination, by the Vice -Chairperson and where neither the Chairperson, nor his \r\nnominee, nor the Vice-Chairperson is present, the meeting shall be presided over by \r\na Member so elected by the Members present. \r\n(7) The Members at clauses ( h) and ( i) of sub -section ( 3), shall be \r\nnominated by the Chief Minister for a term of three years and they shall hold office \r\nduring the pleasure of the Chief Minister. \r\n(8) A Member at clause ( h) or ( i) of sub -section (3) may, by writing under \r\nhis hand addressed to the Chief Minister, resign from membership of the Authority. \r\n(9) A Member at clause ( h) or ( i) of sub -section (3) shall, notwithstanding \r\nthe expiry of his term, continue to hold office until his successor is nominated or for a \r\nmaximum period of three months, whichever is earlier, and shall be eligible for re -\r\nappointment for not more than two consecutive terms. \r\n(10) The Authority shall meet at least once in every quarter of a financial \r\nyear at such time and place as may be determined by the Chairperson or in his \r\nabsence by the Vice Chairperson. \r\n(11) One-half of the total membership of the Authority shall constitute \r\nquorum for a meeting of the Authority. \r\n(12) All decisions of the Authority shall be taken by a majority of the \r\nMembers present and voting, and in the event of an equality of votes, the person \r\npresiding over the meeting shall have a casting vote. \r\n(13) The Chairperson may co -opt any person to attend a meeting of the \r\nAuthority for assistance of the Authority on any matter under consideration, however, \r\nthe person so co-opted shall have no right to vote. \r\n(14) No act or proceeding of the Authority shall be invalid merely on the \r\nground of the existence of any vacancy in membership of the Authority. \r\n4. Qualification and experience of professionals and expert Members of \r\nthe Authority.– The qualification and experience for Members at clauses ( h) and (i) \r\nof sub-section (3) of section 3 shall be as under: \r\n(a) the film professionals shall be the persons professionally engaged in \r\nthe film, television, digital media, or allied creative industries, including \r\nproducers, directors, actors, writers, technicians and other creative or \r\ntechnical experts; \r\n6 \r\n \r\n(b) an expert from the field of law shall be a person with a degree in the \r\nfield of law, enrolled as an Advocate High Court or Supreme Court of \r\nPakistan, with not less than ten years ’ professional experience in \r\nconstitutional, administrative, commercial, contractual, intellectual \r\nproperty, film, media or other regulatory laws; \r\n(c) an expert from the field of finance shall be a person with not less than \r\nten years ’ professional experience in finance, accounting, auditing, \r\ninvestment, project finance or public sector financial management, and \r\nhas served in a senior financial or advisory role in a public or private \r\norganization; and \r\n(d) an expert from the field of academia shall be a person with \r\npostgraduate degree in film, media, art, design or related discipline, \r\nwith not less than ten years ’ experience in teaching, research or \r\nacademic administration in a recognized academic institution. \r\n5. Functions of the Authority .– (1) The Authority shall perform such functions, \r\ntake such measures and exercise such powers as may be necessary for carrying out \r\nthe purposes of the Act. \r\n(2) Without prejudice to the generality of the provision of sub -section (1), \r\nthe Authority may: \r\n(a) develop, promote, finance and regulate still and motion picture industry \r\nin the Punjab; \r\n(b) encourage local cinematic production and establish out -door sets and \r\nstudios; \r\n(c) facilitate national and international collaborations for production \r\nfacilities; \r\n(d) preserve archive films and cinematic heritage; \r\n(e) encourage and facilitate co -productions, including foreign \r\ncollaborations; \r\n(f) organize festivals, trainings and workshops and arrange guide tours; \r\n(g) provide technical and infrastructure support , including studios and \r\nediting labs; \r\n(h) plan, dev elop, operate and maintain the Film city and allied \r\ninfrastructure and provide resources for film productions; \r\n(i) support training, studio use and activity behind-the-scenes; \r\n(j) regulate or facilitate virtual and immersive productions; \r\n(k) approve projects and budgets; \r\n(l) advise the Government on policies related to film industry; \r\n(m) approve, levy, impose and recover fees, rates, rents, charges, fines \r\nand penalties; \r\n(n) lease or grant licen ces or concessions in respect of any property \r\nvested in it; \r\n(o) raise funds through investme nts, leasing of assets or any other means \r\nin such manner as may be prescribed by the rules; \r\n7 \r\n \r\n(p) enter into and perform contracts with local and international \r\norganizations, companies, entities, corporate bodies, including but not \r\nlimited to joint venture, as m ay be necessary for carrying out the \r\npurposes of the Act; \r\n(q) award contracts for projects to be undertaken through public financing \r\nor public private partnership or its own revenue; \r\n(r) enter into partnerships with national and international development \r\nagencies, organizations or companies through joint ventures; \r\n(s) undertake any work and incur any expenditure within the Film city; \r\n(t) procure machinery, instruments or any material and technology \r\nrequired for carrying out the purposes of the Act; \r\n(u) levy, collect or cause to be collected fee on use of any infrastructure or \r\nsuch other facilities within the area and grant concessions in respect \r\nthereof; \r\n(v) establish different committees, agencies, directorates, sectors and \r\nwings and delegate its powers to such committees, agencie s, \r\ndirectorates, sectors and wings as are necessary for the performance \r\nof its functions under the Act; \r\n(w) disseminate information and create awareness about the Authority and \r\nFilm city; \r\n(x) collaborate with the Federal Government, other Provincial \r\nGovernments an d local government or any other public or private \r\nsector agency or person for carrying out the purposes of the Act; \r\n(y) organize road shows or seminars to attract national and international \r\ninvestors, consultants and contractors for Film city infrastructure, \r\ndevelopment and planning of cinematography and other allied matters; \r\n(z) support training and workshops for existing human resource at local, \r\nnational and international level for capacity building; \r\n(aa) formulate, implement and periodically review policies, plans a nd \r\nstrategies for the development, revival, modernization and expansion \r\nof cinema exhibition infrastructure; \r\n(bb) promote establishment of new cinemas, multiplexes, art -house \r\ncinemas, community cinemas, mobile or open -air cinemas and \r\nalternative exhibition formats, particularly in areas where access to \r\ncinema is limited; \r\n(cc) facilitate rehabilitation, refurbishment and technological upgradation of \r\nexisting cinema halls including conversion of obsolete or closed \r\ncinemas into modern exhibition facilities; \r\n(dd) encourage private sector investment , joint ventures, and public private \r\npartnerships for cinema development, operation and management, in \r\naccordance with applicable laws; \r\n(ee) facilitate availability of lands, buildings, utilities, and municipal services \r\nfor cinema pro jects through coordination with relevant Government or \r\nlocal government agencies; \r\n8 \r\n \r\n(ff) promote adoption of modern cinema technologies including digital \r\nprojection, sound systems, immersive and innovative exhibition \r\nformats, and audience accessibility solutions; \r\n(gg) support single screen cinemas and small exhibitors through targeted \r\nfacilitation, incentives or assistance mechanisms as may be prescribed \r\nby the regulations; \r\n(hh) promote equitable geographic distribution of cinemas including in \r\nsecondary cities, peri-urban, and underserved areas in the Punjab; \r\n(ii) encourage exhibition and wider circulation of Pakistani films, including \r\nregional languages films, documentaries, animation and independent \r\ncinema; \r\n(jj) facilitate cinema based cultural programming , including film festivals, \r\nthematic screenings, educational screenings and community outreach \r\ninitiatives; \r\n(kk) promote audience development , film literacy and engagement with \r\ncinema as a cultural and creative medium; \r\n(ll) issue guidelines and standards , in coordination with relevant \r\nauthorities, relating to cinema design, safety, acoustics, seating, \r\naccessibility, audience comfort and operational best practices; \r\n(mm) act as a one-window facilitation and coordination body for cinema \r\ndevelopment projects for the purposes of the Act; \r\n(nn) maintain and update a registry and database of cinemas operating \r\nwithin the Punjab for planning, policy formulation and monitoring \r\npurposes; \r\n(oo) promote environmentally sustainable and energy efficient cinema \r\ndesigns and operations, including adaptive reuse of existing buildings; \r\n(pp) integrate cinema development with urban regeneration, cultural \r\ndistricts, tourism promotion, and heritage conservation initiatives, in \r\ncoordination with relevant agencies; \r\n(qq) support capacity building and professional development of cinema \r\nowners, operators, managers and technical staff through trainings, \r\nworkshops and knowledge sharing initiatives; \r\n(rr) collect, analyze and disse minate data and research relating to cinema \r\nexhibition, audience trends, geographic coverage and market \r\nperformance for evidence- based policy making; \r\n(ss) advise the Government on legislative, regulatory and fiscal reforms \r\nrequired to promote cinema development and exhibition; \r\n(tt) coordinate with Federal Government, Government Departments, local \r\ngovernments and industry associations for achieving objectives of \r\ncinema development; \r\n(uu) perform such other functions as the Chief Minister or the Government \r\nmay assign to achieve the objectives of the Act; and \r\n(vv) perform such other functions ancillary or incidental to cinema \r\ndevelopment as may be necessary to achieve the objectives of the Act. \r\n9 \r\n \r\n6. Chief Executive Officer .– (1) The Government shall appoint a Chief \r\nExecutive Officer who shall be the executive head and, subject to the provisions of \r\nthe Act, be responsible for management, administration and operations of the \r\nAuthority. \r\n(2) The Chief Executive Officer may approve any project of an emergent \r\nnature, including maintenance, rehabilitation or construction work within the \r\njurisdiction of the Authority, involving an estimated cost not exceeding four hundred \r\nmillion rupees and where estimated cost of any proposal, scheme or pr oject exceeds \r\nfour hundred million rupees, the Chief Executive Officer shall place the same before \r\nthe Authority for approval: \r\nProvided that details of all approvals by the Chief Executive Officer shall be \r\nlaid before the Authority in its forthcoming meeting. \r\n(3) The Authority may empower the Chief Executive Officer to re -\r\nappropriate funds from one project to another on the basis of progress of the \r\nprojects. \r\n7. Film city and media .– (1) The Government may, by notification in the official \r\nGazette, specify a designa ted, notified area or complex developed for the \r\nestablishment and operation of film and audio -visual production, post -production, \r\ntraining and allied facilities to be known as the Film city for the purposes of the Act. \r\n(2) The Government may prescribe, by the rules, any other form of media \r\nin addition to the media as defined in clause (i) of section 2 of the Act. \r\n8. Recovery of loss .– Any person employed by or serving under the Authority, \r\ncharged with the administration of the affairs of the Authority, or acting o n its behalf \r\nor under a contract with the Authority, who causes loss, waste, misappropriation or \r\nmisapplication of any money or property belonging to the Authority as a direct \r\nconsequence of negligence, omission or misconduct in the discharge of his duties , \r\nshall be liable to make good such loss, as determined by the Authority, after affording \r\nthe person concerned a reasonable opportunity of being heard. \r\n9. Delegation of powers .– The Authority may, on such conditions and \r\nlimitations as it may deem fit to impos e, delegate any of its functions or powers to \r\nany of its committees or Chief Executive Officer, except the power to: \r\n(a) approve budget and audited accounts of the Authority; \r\n(b) frame, amend or repeal regulations; and \r\n(c) propose or recommend rules. \r\n10. Committees.– The Authority may constitute such administrative, financial, \r\ntechnical or advisory committees and delegate or assign to such committees such \r\npowers and functions as it may deem necessary for carrying out the purposes of the \r\nAct. \r\n11. Purchase, lease or exchange of property .– (1) The Authority may by \r\nnegotiations, in such manner as may be prescribed by the rules, purchase, lease or \r\nexchange any land, building or any other property by entering into an agreement with \r\nthe owner of the property or a person legally co mpetent to sell, lease out or \r\nexchange such property or enter into joint venture agreement for the development of \r\nany site, project, building and scheme. \r\n10 \r\n \r\n(2) Notwithstanding anything contained in the Act, the Authority shall not \r\ndispose of any immovable property without prior approval of the Government. \r\n12. Joint venture, outsourcing and procurement .– (1) For the purpose of joint \r\nventure, the Authority may enter into any joint venture agreement as a partner, with \r\nany person, company, agency, authority or orga nization, national or international to \r\nmanage, develop, promote still and motion pictures and enter into any contract of \r\nsale, develop, maintain, build and transfer any land, plot, estate or property vested in \r\nthe Authority. \r\n(2) The Authority may, subject to approval of the Government, outsource \r\nany of its functions including development of film infrastructure or another related \r\nwork. \r\n13. Employees, advisors, consultants and experts.– The Authority may, for the \r\nperformance of its functions under the Act, appoint s uch employees, advis ors, \r\nconsultants and experts as it may deem necessary, on such terms and conditions as \r\nmay be prescribed by the regulations. \r\n14. Increments, incentives and bonuses .– The Chief Executive Officer shall \r\nconduct an annual performance evaluation of the employees of the Authority and \r\nmay grant increments, bonuses, or performance based incentives as approved in the \r\nannual budget of the Authority. \r\n15. Punjab Film City Authority Fund .– (1) There shall be established a fund to \r\nbe known as the Punjab Film City Authority Fund which shall vest in the Authority \r\nand shall be utilized for meeting administrative, operational, institutional and \r\nregulatory expenditures of the Authority. \r\n(2) Without prejudice to the generality of sub -section (1), the Punjab Film \r\nCity Authority Fund shall also be utilized for: \r\n(a) salaries, allowances, gratuities and other service related payments to \r\nMembers, employees, consultants, advisors and experts of the \r\nAuthority; \r\n(b) administrative expenses, including office operations, utilities, logisti cs, \r\nsecurity, information technology systems and maintenance of buildings \r\nand infrastructure owned or managed by the Authority; \r\n(c) costs relating to planning, management, monitoring, regulation, \r\nfacilitation and coordination of Film city operations; \r\n(d) consultancy services, feasibility studies, master planning, legal, \r\nfinancial, technical and advisory services; \r\n(e) operational expenses related to regulation, facilitation, and one window \r\nservices for film productions; and \r\n(f) any other expenditure incidental or ancillary to the functioning of the \r\nAuthority, as approved by the Authority. \r\n(3) The Punjab Film City Authority Fund shall consist of: \r\n(a) grants, loans or allocations made by the Government from time to time; \r\n(b) fees, charges, rents, license fees and service charges levied and \r\ncollected by the Authority for use of Film city infrastructure and \r\nfacilities; \r\n11 \r\n \r\n(c) income generated from leasing, licensing, concession agreements or \r\noperation of assets, properties and infrastructure vested in or managed \r\nby the Authority; \r\n(d) proceeds from in vestments made by the Authority in accordance with \r\nlaw and approved Government policies; \r\n(e) recoveries, penalties and other receipts lawfully accruing to the \r\nAuthority in the course of its operations; and \r\n(f) any other sums or monies received by the Authority for operational \r\npurposes under the Act. \r\n16. Punjab Film Fund.– (1) There shall be established another fund to be known \r\nas the Punjab Film Fund which shall vest in the Authority and shall be utilized for \r\npromotion, development, financing and support of the film an d motion picture \r\nindustry in the Punjab. \r\n(2) The Punjab Film Fund shall function as a developmental and industry \r\nsupport fund and shall not be utilized for routine administrative or operational \r\nexpenses of the Authority. \r\n(3) In addition to the utilization of the Punjab Film Fund as provided in sub-\r\nsections (1) and (2), it shall also be applied to achieve the following objectives: \r\n(a) encouraging local and international film production in the Punjab; \r\n(b) providing financial incentives, grants, rebates, subsidies or soft support \r\nmechanisms for film, animation, visual effects and virtual production \r\nprojects; \r\n(c) promoting co-productions and collaboration with foreign film industries; \r\n(d) strengthening post -production, animation, visual effects and digital \r\nmedia capabilities within the Punjab; \r\n(e) supporting training, skill development, fellowships, residencies and \r\ncapacity building programs for film professionals; \r\n(f) supporting film festivals, film markets, international promotion, export of \r\nPakistani films and cultural diplomacy initiatives; \r\n(g) preservation, restoration, digitization and archiving of cinematic \r\nheritage; and \r\n(h) such other film development purposes as may be approved by the \r\nAuthority. \r\n(4) The Punjab Film Fund shall consist of: \r\n(a) grants, allocations or endowments made by the Government \r\nspecifically for film development and cinema promotion; \r\n(b) contributions, donations, sponsorships or assistance from national or \r\ninternational organizations, development partners, cultural institutions \r\nor private entities, subject to approval of the Government; \r\n(c) proceeds from any film related levy, surcharge, cess or earmarked \r\ncharge notified by the Government for the purposes of film \r\ndevelopment; \r\n(d) returns, revenues, or profit shares arising from co -production \r\narrangements or investments approved under the Act; \r\n12 \r\n \r\n(e) income generated from intellectual property, licensing or \r\ncommercialization of Authority supported film projects, where \r\napplicable; and \r\n(f) any other sums received for the purposes of film development, \r\npromotion and industry support. \r\n(5) The disbursement from the Punjab Film Fund shall be made in \r\naccordance with the rules made under the Act and such rules shall prescribe: \r\n(a) eligibility criteria for applicants and beneficiaries; \r\n(b) transparent procedures for application, evaluation, approval and \r\ndisbursement; \r\n(c) ceilings, c onditions and performance obligations attached to financial \r\nassistance; \r\n(d) monitoring, reporting and recovery mechanisms; and \r\n(e) safeguards against misuse, conflict of interest or financial irregularities. \r\n(6) The Authority may constitute a Film Fund Committee co nsisting of \r\ntechnical, financial and industry experts to evaluate proposals and make \r\nrecommendations for disbursement of fund. \r\n17. Rates and fees.– The Authority may raise adequate funds to meet the cost of \r\nplanning, expansion, execution, development, maintena nce, supervision, promotion, \r\nfinance, investment and regulate the motion picture industry in the Punjab by \r\nimposing rates, fees, surcharge, other charges and fines, within the Film city, in such \r\nmanner as may be prescribed by the rules. \r\n18. Maintenance of fund s.– (1) The Punjab Film City Authority Fund and the \r\nPunjab Film Fund shall be maintained as separate and distinct funds in accordance \r\nwith the guidelines issued by the Finance Department of the Government and each \r\nfund shall have separate books of accounts. \r\n(2) The monies credited to one fund shall not be transferred, re -\r\nappropriated, diverted or utilized for the purposes of the other fund. \r\n19. Bank accounts.– The Authority shall open and maintain its accounts at such \r\nScheduled banks and in such manner as may be specified by Finance Department \r\nof the Government. \r\n20. Maintenance of accounts.– (1) The Authority shall maintain proper accounts \r\nand other records relating to its financial affairs including its income and expenditure \r\nand its assets and liabilities in such fo rm and manner as may be prescribed by the \r\nrules. \r\n(2) After the conclusion of a financial year, the Authority shall cause to be \r\nprepared for the financial year statements of its account which shall include a \r\nbalance sheet and an account of income and expenditure. \r\n(3) No expenditure for which provision has not been made in the approved \r\nbudget shall be incurred without prior approval of the Authority. \r\n(4) The Authority may delegate powers to Chief Executive Officer to \r\nadminister and incur expenditure in the matters of emergent nature, subject to such \r\nconditions as the Authority may determine. \r\n13 \r\n \r\n21. Budget.– The Chief Executive Officer shall prepare, in such manner and at \r\nsuch times as may be prescribed by the regulations, annual budget in respect of the \r\nfinancial year next e nsuing showing the estimated receipts and expenditure of the \r\nAuthority, and shall submit the same to the Authority for approval. \r\n22. Audit.– (1) The Auditor General of Pakistan shall annually audit the accounts \r\nof the Authority. \r\n(2) The Government, in addition to the audit under sub -section (1), shall \r\ncause the accounts of the Authority to be annually audited by a Chartered \r\nAccountant or a firm of Chartered Accountants. \r\n(3) The auditor appointed under sub-section (2) shall: \r\n(a) be provided such access to books, accounts and other documents as \r\nmay be considered necessary for the audit of accounts; and \r\n(b) authenticate balance sheet, income and expenditure statement of the \r\nAuthority before issuance. \r\n(4) The auditor shall submit annual or any special audit report to the \r\nAuthority, and the Authority shall take appropriate remedial or other action in light of \r\nthe audit report. \r\n23. Annual report.– (1) The Authority shall, within six months of the close of a \r\nfinancial year, submit, to the Government, an annual report which shall consist of: \r\n(a) the statement of accounts and audit reports of the Authority; \r\n(b) a comprehensive statement of the works and activities of the Authority \r\nduring the preceding financial year and its pr oposed projects and \r\nschemes; and \r\n(c) such other matters as may be prescribed by the rules or as the \r\nAuthority may consider appropriate. \r\n (2) The Government shall, within three months of receipt of the annual \r\nreport from the Authority, cause it to be laid in Provincial Assembly of the Punjab. \r\n24. Recovery of dues .– (1) If a person fails to pay any amount due to the \r\nAuthority, an employee of the Authority authorized by the Authority by a notification in \r\nthe official Gazette, shall recover the amount due from the person as an arrear of \r\nland revenue under the Punjab Land Revenue Act, 1967 (XVII of 1967). \r\n(2) The fine imposed or the fee charged under the Act, shall be deposited \r\nin the Punjab Film City Authority Fund and shall form part of such fund. \r\n25. Public servants .– The Chairperson, Members, Chief Executive Officer, \r\nofficers, a ll employees, experts and consultants of the Authority when acting or \r\npurporting to perform functions in pursuance of any of the provisions of the Act, be \r\ndeemed to be the public servants within the meaning of section 21 of the Pakistan \r\nPenal Code, 1860 (XLV of 1860). \r\n26. Indemnity.– No suit, prosecution or any other legal proceedings shall lie \r\nagainst the Authority, Chairperson, Members, Chief Executive Officer, any employee, \r\nexpert, advisor or consultant of the Authority in respect of anything done or intende d \r\nto be done in good faith under the Act. \r\n14 \r\n \r\n27. Jurisdiction of courts barred .– No court shall have jurisdiction to question \r\nthe legality of anything done or any action taken under the Act, by or at the instance \r\nof the Authority. \r\n28. Power to make rules .– The Govern ment may, by notification in the official \r\nGazette, make rules for carrying out the purposes of the Act. \r\n29. Power to frame regulations.– The Authority may, by notification in the official \r\nGazette, frame regulations as may be necessary for carrying o ut the purposes of the \r\nAct. \r\n30. 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