PUNJAB FINANCE ORDINANCE, 1980

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THE PUNJAB FINANCE ORDINANCE, 1980 
(VIII of 1980) 
CONTENTS 
1. Short title extent and commencement 
2. Amendment of Seventh Schedule of W.P.Act IX of 1963 
3. Amendment of the Punjab Ordinance XI of 1971 
4. Amendment of Punjab Finance Act 1964 (W.P.Act XXXIV of 1964)  
5. Amendment of the Punjab Ordinance No. XIII of 1978 
6. Application of existing Laws 
7. Bar of suits in civil courts 
8. Power to make rules 
SCHEDULES 
1. FIRST SCHEDULE 
2. SECOND SCHEDULE 
3. THIRD SCHEDULE 
TEXT 
1
THE PUNJAB FINANCE ORDINANCE, 1980 
(VIII of 1980) 
[21st June, 1980] 
An 
Ordinance 
to streamline, levy and enhance the rates of certain taxes and duties in the Province 
of the Punjab. 
Preamble.– WHEREAS it is expedient to streamline, levy and enhance the rates of 
certain taxes and duties in the Province of the Punjab; 
 NOW, THEREFORE,  in pursuance of the Proclamation of fifth day of July, 
1977 read with the Laws (Continuance in Force) Order, 1977 (CMLA Order No. 1 of 
1977), the Governor of the Punjab is pleased to mak e and promulgate the following 
Ordinance:– 
1. Short title extent and commencement .– (1) This Ordinance may be called 
the Punjab Finance Ordinance, 1980. 
 (2) It shall extend to the Province of the Punjab. 
 (3) It shall come into force on the first day of July, 1980. 
2. Amendment of Seventh Schedule of W.P.  Act IX of 1963 .– In the Punjab 
Finance Act, 1963 (W.P. Act IX of 1963), for the entries under Seventh Schedule, the 
entries given under the First Schedule to this Ordinance shall be substituted. 
3. Amendment of the Punjab Ordinance XI of 1971 .– In the Punjab Finance 
Ordinance, 1971 (XI of 1971), section 10 shall be omitted. 
4. Amendment of Punjab Finance Act 1964 (W.P. Act XXXIV of 1964).– In the 
Punjab Finance Act, 1964 (W.P.  Act XXXIV of 1964), for the e ntries under the Fifth 
and Sixth Schedules, the entries respectively given under the Second and Third 
Schedules to this Ordinance shall be substituted. 
5. Amendment of the Punjab Ordinance No.XIII of 1978 .– In the Punjab 
Finance Ordinance, 1978 (XIII of 19 78), in the Second Schedule, for the entries 
against serial Numbers 9 and 10, the following shall be substituted:– 
 “9-Registration fee under Rule 42– 
 Rs. 
(a) In respect of motor cycle and an invalid 
carriage or a trailer not having more than 
100.00 
                                                           
1The Ordinance was promulgated by the Governor of the Punjab on 21st June, 1980; and, published in the Punjab Gazette, 
(Extraordinary), dated 21st June, 1980; pages 631-A to 631-D. 
two wheels and not weighing more than 
one ton unladen; 
(b) in respect of a heavy transport vehicle; 1,000.00 
(c) in respect of any other vehicle; and 450.00 
(d) in respect of temporary registration of 
any vehicle. 
100.00 
(10) Fee for transfer of ownership of motor 
vehicle under sub-rule (1) of rule 47. 
Same as in respect of 
registration fee mentioned at 
S.No.9”. 
6. Application of existing laws.– Where any tax or duty levied by this Ordinance is 
by way of enhancement of any existing tax or duty imposed by or under any enactment or 
rules in force in the Punjab, the procedure provided in such enactment or rules for 
assessment, collection and recovery of such tax or duty shall, as far as applicable, apply 
to the assessment, collection and recovery of enhanced tax or duty, as the case may be. 
7. Bar of suits in civil courts .– No suit shall lie in any civil court to set -aside or 
modify any assessment, levy or collection of a tax or duty made under this 
Ordinance and the rules framed thereunder. 
8. Power to make rules.– (1) Government may make rules for carrying into effect 
the purposes of this Ordinance and such rules may, among other matters, prescribe 
the procedure for assessment, collection and payment of any tax or duty levied or 
enhanced under this Ordinance i n so far as the procedure is not provided in this 
Ordinance. 
 (2) Any rules made or deemed to have been made under the 
corresponding provisions of the Provincial Laws concerned shall, as far as may be, 
continue in force and be deemed to have been made under this Ordinance. 
FIRST SCHEDULE 
 Amount of gains       Rate of tax 
 Up to Rs. 10,000.00        Nil. 
 On the next Rs. 20,000.00      5 per cent. 
 On the next Rs. 70,000.00      10 per cent. 
 On the next Rs. 1,00,000.00     15 per cent. 
 On any amount exceeding Rs. 2,00,000.00   20 per cent. 
SECOND SCHEDULE 
1. In case of energy supplied by a 
licensee to consumers of 
categories specified as 
Electricity duty on the amount of the 
energy charges worked out according 
to the electricity tariff. 
(a) domestic. 7 per cent. 
(b) office or commercial. 3 per cent. 
(c) industrial undertakings. 3 per cent. 
(d) tubewells and irrigation and 
agricultural machinery. 
4 per cent. 
(e) premises where the supply 
of energy by a licensee is 
unmetered. 
4 per cent. 
2 In case of en ergy not supplied by a 
licensee to consumers of 
categories specified as 
Electricity duty per unit. 
(i) domestic. 2.50 paisa. 
(ii) industrial. 1.50 paisa. 
EXPLANATION 
I. “electricity tariff” means Schedules of Tariffs made under provisions of 
sections 12, 13 and 25 of the West Pakistan Act XXXIV of 1958. 
II. Premises which are used wholly or principally for manufacturing 
processes within the meaning of section 2 of the Factories Act, 1934 shall 
be deemed to be used for an industrial undertaking. 
THIRD SCHEDULE 
EXEMPTIONS: 
(1) The Federal and Provincial Governments, save in respect of premises 
used for residential purposes. 
 (2) Local Authorities in respect of public lighting. 
 (3) Mosques, Churches and other places of public worship.