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  "title": "PUNJAB FINANCE ORDINANCE, 1980",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/U2ZQY1NnUmQ-",
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  "text": "THE PUNJAB FINANCE ORDINANCE, 1980 \r\n(VIII of 1980) \r\nCONTENTS \r\n1. Short title extent and commencement \r\n2. Amendment of Seventh Schedule of W.P.Act IX of 1963 \r\n3. Amendment of the Punjab Ordinance XI of 1971 \r\n4. Amendment of Punjab Finance Act 1964 (W.P.Act XXXIV of 1964)  \r\n5. Amendment of the Punjab Ordinance No. XIII of 1978 \r\n6. Application of existing Laws \r\n7. Bar of suits in civil courts \r\n8. Power to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n3. THIRD SCHEDULE \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ORDINANCE, 1980 \r\n(VIII of 1980) \r\n[21st June, 1980] \r\nAn \r\nOrdinance \r\nto streamline, levy and enhance the rates of certain taxes and duties in the Province \r\nof the Punjab. \r\nPreamble.– WHEREAS it is expedient to streamline, levy and enhance the rates of \r\ncertain taxes and duties in the Province of the Punjab; \r\n NOW, THEREFORE,  in pursuance of the Proclamation of fifth day of July, \r\n1977 read with the Laws (Continuance in Force) Order, 1977 (CMLA Order No. 1 of \r\n1977), the Governor of the Punjab is pleased to mak e and promulgate the following \r\nOrdinance:– \r\n1. Short title extent and commencement .– (1) This Ordinance may be called \r\nthe Punjab Finance Ordinance, 1980. \r\n (2) It shall extend to the Province of the Punjab. \r\n (3) It shall come into force on the first day of July, 1980. \r\n2. Amendment of Seventh Schedule of W.P.  Act IX of 1963 .– In the Punjab \r\nFinance Act, 1963 (W.P. Act IX of 1963), for the entries under Seventh Schedule, the \r\nentries given under the First Schedule to this Ordinance shall be substituted. \r\n3. Amendment of the Punjab Ordinance XI of 1971 .– In the Punjab Finance \r\nOrdinance, 1971 (XI of 1971), section 10 shall be omitted. \r\n4. Amendment of Punjab Finance Act 1964 (W.P. Act XXXIV of 1964).– In the \r\nPunjab Finance Act, 1964 (W.P.  Act XXXIV of 1964), for the e ntries under the Fifth \r\nand Sixth Schedules, the entries respectively given under the Second and Third \r\nSchedules to this Ordinance shall be substituted. \r\n5. Amendment of the Punjab Ordinance No.XIII of 1978 .– In the Punjab \r\nFinance Ordinance, 1978 (XIII of 19 78), in the Second Schedule, for the entries \r\nagainst serial Numbers 9 and 10, the following shall be substituted:– \r\n “9-Registration fee under Rule 42– \r\n Rs. \r\n(a) In respect of motor cycle and an invalid \r\ncarriage or a trailer not having more than \r\n100.00 \r\n                                                           \r\n1The Ordinance was promulgated by the Governor of the Punjab on 21st June, 1980; and, published in the Punjab Gazette, \r\n(Extraordinary), dated 21st June, 1980; pages 631-A to 631-D. \r\ntwo wheels and not weighing more than \r\none ton unladen; \r\n(b) in respect of a heavy transport vehicle; 1,000.00 \r\n(c) in respect of any other vehicle; and 450.00 \r\n(d) in respect of temporary registration of \r\nany vehicle. \r\n100.00 \r\n(10) Fee for transfer of ownership of motor \r\nvehicle under sub-rule (1) of rule 47. \r\nSame as in respect of \r\nregistration fee mentioned at \r\nS.No.9”. \r\n6. Application of existing laws.– Where any tax or duty levied by this Ordinance is \r\nby way of enhancement of any existing tax or duty imposed by or under any enactment or \r\nrules in force in the Punjab, the procedure provided in such enactment or rules for \r\nassessment, collection and recovery of such tax or duty shall, as far as applicable, apply \r\nto the assessment, collection and recovery of enhanced tax or duty, as the case may be. \r\n7. 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 thereunder. \r\n8. Power to make rules.– (1) Government may make rules for carrying into effect \r\nthe purposes of this Ordinance and such rules may, among other matters, prescribe \r\nthe procedure for assessment, collection and payment of any tax or duty levied or \r\nenhanced under this Ordinance i n so far 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. \r\nFIRST SCHEDULE \r\n Amount of gains       Rate of tax \r\n Up to Rs. 10,000.00        Nil. \r\n On the next Rs. 20,000.00      5 per cent. \r\n On the next Rs. 70,000.00      10 per cent. \r\n On the next Rs. 1,00,000.00     15 per cent. \r\n On any amount exceeding Rs. 2,00,000.00   20 per cent. \r\nSECOND SCHEDULE \r\n1. In case of energy supplied by a \r\nlicensee to consumers of \r\ncategories specified as \r\nElectricity duty on the amount of the \r\nenergy charges worked out according \r\nto the electricity tariff. \r\n(a) domestic. 7 per cent. \r\n(b) office or commercial. 3 per cent. \r\n(c) industrial undertakings. 3 per cent. \r\n(d) tubewells and irrigation and \r\nagricultural machinery. \r\n4 per cent. \r\n(e) premises where the supply \r\nof energy by a licensee is \r\nunmetered. \r\n4 per cent. \r\n2 In case of en ergy not supplied by a \r\nlicensee to consumers of \r\ncategories specified as \r\nElectricity duty per unit. \r\n(i) domestic. 2.50 paisa. \r\n(ii) industrial. 1.50 paisa. \r\nEXPLANATION \r\nI. “electricity tariff” means Schedules of Tariffs made under provisions of \r\nsections 12, 13 and 25 of the West Pakistan Act XXXIV of 1958. \r\nII. Premises which are used wholly or principally for manufacturing \r\nprocesses within the meaning of section 2 of the Factories Act, 1934 shall \r\nbe deemed to be used for an industrial undertaking. \r\nTHIRD SCHEDULE \r\nEXEMPTIONS: \r\n(1) The Federal and Provincial Governments, save in respect of premises \r\nused for residential purposes. \r\n (2) Local Authorities in respect of public lighting. \r\n (3) Mosques, Churches and other places of public worship.",
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