{ "schema_version": "qanun-law-text/1", "id": "punjab-code-4d3b7679e584c1f7", "title": "PUNJAB FINANCE ACT 1977", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/AzYGNQs9BT0-", "version": null, "source_snapshot": "2026-08-06T16:55:27Z", "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": "ba0b4a8fbebd9d3db61f4371197c5344054d66bb620cc02c1648132dd487af01", "source_sha256": "ba0b4a8fbebd9d3db61f4371197c5344054d66bb620cc02c1648132dd487af01", "text_version_id": "law:punjab-code-4d3b7679e584c1f7:sha256:ba0b4a8fbebd9d3db61f4371197c5344054d66bb620cc02c1648132dd487af01", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB FINANCE ACT 1977 \r\n(XV of 1977) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Amendment of the Punjab Motor Vehicles Taxation Act , 1958 (W.P. Act \r\nNo. XXXII of 1958) \r\n3. Tax on persons engaged in professions, trades, callings or \r\nemployments \r\n4. Amendment of West Pakistan Act No. X of 1958 \r\n5. Amendment of Schedule of Act No. II of 1899 \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\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT 1977 \r\n(XV of 1977) \r\n[28th June, 1977] \r\nAn \r\nAct \r\nto enhance the rates of certain taxes and duties in the Province of the Punjab. \r\nPreamble.– WHEREAS it is expedient to enhance the rates of certain taxes and \r\nduties in the Province of the Punjab; \r\nIt is hereby enacted as follows:– \r\n1. Short title, extent and commencement .– (1) This Act may be called in the \r\nPunjab Finance Act, 1977. \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, 1977. \r\n2. Amendment of the Pun jab Motor Vehicles Taxation Act , 1958 (W.P. Act \r\nNo. XXXII of 1958) .– For the Schedule to the Punjab Motor Vehicles Taxation Act, \r\n1958, the Schedule given in the First Schedule to this Act shall be substituted. \r\n3. Tax on persons engaged in professions, trades, callings or \r\nemployments.– (1) With effect from 1st July, 1977, there shall be levied and \r\ncollected from the persons or classes of persons mentioned in column 2 of the \r\nSecond Schedule to this Act engaged in a profe ssion, trade, calling or employment \r\n2\r\n[wholly or partly] in the province of the Punjab a tax for each financial year at the \r\nrates mentioned in column 3 of the said Schedule. \r\n(2) If a person is engaged in more than one profession, trade, calling or \r\nemployment he shall pay the tax only in respect of one such profession, trade, \r\ncalling or employment for which rate of tax is the highest. \r\n3\r\n[(2a) In case of employment, the drawing and disbursing officer or a principal \r\nofficer of a local authority, company or other public body, as the case may be, shall \r\ndeduct the amount of the tax from the salaries of its employees and deposit in \r\ntreasury. \r\n(2b) Where the drawing and disbursing officer or the principal officer who \r\nfails to deduct amount of the tax under sub -section (2a) or fails to deposit deducted \r\n \r\n1This Act was passed by the Punjab Assembly on 27th June, 1977; assented to by the Governor of the Punjab on 28th June; \r\nand, published in the Punjab Gazette (Extraordinary) dated 28th June, 1977, paged 909-914. \r\n2Inserted by the Punjab Finance Ordi nance, 2000 (III of 2000) ; and published in the Punjab Gazette (Extraordinary) , dated \r\n30.6.2000, pages 587-595, see s.7, which will remain in force under the Provisional Constitution (Amendment) Order 1999 (9 of \r\n1999), Article 4, notwithstanding the maximu m limit of three months prescribed under Article 128 of the Constitution of the \r\nIslamic Republic of Pakistan. \r\n3Inserted by the Punjab Finance (Amendment) Act 2025 (X XIII of 2025), published in the Punjab Gazette (Extraordinary), \r\ndated: 02 May 2025, pp. 4249-4250, s. 2. \r\namount of tax in treasury, such drawing and disbursing officer or the principal officer \r\nshall be liable to pay the amount of payable tax to the Excise and Taxation Officer \r\nwho may pass an order to that effect and proceed to recover the same. \r\n(2c) No recovery under sub -section (2b) shall be made unless the person \r\nreferred to in sub-section (2b) has been provided an opportunity of being heard.] \r\n(3) The Government may exempt any person or class of persons from the \r\npayment of the tax. \r\n(4) Section 11 of the Punjab Finance Act, 1964 (W.P. Act XXXIV of 1964) \r\nis hereby repealed. \r\n4\r\n[(5) A person who fails to pay the tax within the prescribed time, shall, in \r\naddition to the amount of tax, be liable to pay a penalty not exceeding the am ount of \r\ntax.] \r\n4. Amendment of West Pakistan Act No. X of 1958 .– In the Punjab \r\nEntertainments Duty Act, 1958, in section 3, for sub -section (1), the following shall \r\nbe substituted:– \r\n“(1) There shall be levied and paid to the Government on all \r\npayments for a dmission to any entertainment, a duty, hereinafter referred to \r\nas the 'entertainment duty', at the rate of one hundred and twenty -five per \r\ncent of such payment including air -conditioning surcharge, if such payment \r\nexceeds one rupee and at the rate of one h undred per cent if such payment \r\ndoes not exceed one rupee: \r\nProvided that if the amount of duty at the afore-mentioned rates is not a \r\nmultiple of five paisa, the amount of duty shall be rounded to the next higher \r\nmultiple of five paisa: \r\nProvided further tha t where the proprietor of an entertainment admits \r\nany person to any place of entertainment without any payment or on payment \r\nof an amount less than the amount normally charged for admission thereto, \r\nthe entertainment duty shall nevertheless be levied and p aid on the amount \r\nwhich would have been normally charged for admission to that place. \r\nEXPLANATION I.– In case there be different classes in connection with an \r\nentertainment, the phrase “place of entertainment” means the class to which a \r\nperson is admitted. \r\nEXPLANATION II.– The fact that any such person as is mentioned in the \r\nproviso to this sub-section has been admitted to a class more advantageously \r\nplaced for viewing the entertainment than the class of which the others \r\nmaking larger payments are admitted, may be taken into account for \r\ndetermining whether the payment made is not that normally charged.” \r\n5. Amendment of Schedule of Act No. II of 1899.– In the Stamp Act, 1899, in \r\nSchedule I, for the existing Article 23, the following shall be substituted:– \r\n \r\n4Added by the Punjab Finance Ordinance, 1978 (XIII of 1978); and published in the Punjab Gazette (Extraordinary), dated \r\n27.6.1978, pages 773-779, s.8. \r\n“23. CONVEYANCE as defined by section 2(10) not being a TRANSFER \r\ncharged or exempted under No.62– \r\n(a) In case of agricultural land. Rupees four for every rupee \r\n one hundred or part thereof of \r\nthe value of land. \r\n(b) In any other case. Rupees five and a half for \r\n every rupee one hundred \r\nor part thereof of the value of \r\nthe property. \r\n6. Application of existing laws.– Where any tax imposed or any duty levied by \r\nthis Act is by way of an addition to any tax imposed or duty levied by or under any \r\nenactment and rules in force in the Punjab, the procedure provided in such \r\nenactment and rules for the assessment, collection and recovery of such tax or duty \r\nshall, as far as applicable, apply to the assessment, collection and recovery of \r\nadditional tax or duty under this Act. \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 Act and \r\nthe rules made thereunder. \r\n8. Power to make rules.– The Government may make rules for the purposes of \r\ncarrying out the provisions of this Act. \r\nFIRST SCHEDULE \r\n(See section 3) \r\nS.No. Description of Motor Vehicles Annual rate \r\nof tax \r\n1 2 3 \r\n1. Motor-Cycles (including motor scooters) and Motor -cycles with \r\nattachment for propell ing the same by mechanical power not \r\nexceeding 410 Kg in unladen weight: \r\n \r\n (a) Bicycles not exceeding 90 Kg in unladen weight. Rs.40/- \r\n (b) Bicycles exceeding 90 Kg in unladen weight. Rs.52/- \r\n (c) Bicycles drawing a trailer or side-car. Rate for \r\nappropriate \r\ncycle plus \r\nRs. 12/-. \r\n (d) Tricycles. Rs.52/- \r\n2. Vehicles not exceeding 250 Kg in unladen weight, adapted and \r\nused for invalids. \r\nRs.6/- \r\n3. Vehicles (including tricycles) used for the transport or haulage of \r\ngoods or materials weighing more than 410 Kg in unladen weight:- \r\n \r\n (a) Electrically propelled vehicles not exceeding 1,250 Kg in \r\nunladen weight. \r\nRs.44/- \r\n (b) Vehicles with maximum laden capacity upto 2,030 Kg \r\n(including delivery vans). \r\nRs.300/- \r\n (c) Vehicles with maximum laden capacity exceed ing 2,030 Kg. \r\nbut not exceeding 4,060 Kg. \r\nRs.500/- \r\n (d) Vehicles with maximum laden capacity exceeding 4,060 Kg. \r\nbut not exceeding 6,090 Kg. \r\nRs.760/- \r\n (e) Vehicles with maximum laden capacity exceeding 6,090 Kg. \r\nbut not exceeding 8,120 Kg. \r\nRs.1,500/- \r\n (f) Vehicles with maximum laden capacity exceeding 8,120 Kg. Rs.2,260/- \r\n (g) Vehicles drawing a trailer. Rate for \r\nappropriate \r\nvehicle plus \r\nRs.200/- \r\n4. Vehicles plying for hire and ordinarily used for the transport of \r\npassengers (taxis and buses)– \r\n \r\nS.No. Description of Motor Vehicles Annual rate \r\nof tax \r\n1 2 3 \r\n (a) Tram Cars. Rs.20/- \r\n (b) Tricycles propelled by mechanical power (rickshaw cabs) \r\nwith seating capacity of not more than 3 persons. \r\nRs.312/- \r\n (c) Motor vehicles with a seating capacity of more than 20 \r\npersons plying for hire exclusively within the limits o f a \r\nCorporation, Municipality or Cantonment. \r\nRs.68/- per \r\nseat. \r\n (d) Mini buses with a seating capacity of more than 6 and less \r\nthan 20 persons plying for hire exclusively within the limits of \r\nCorporation, Municipality or Cantonment. \r\nRs.104/- per \r\nseat. \r\n (e) Other vehicles with a seating capacity of not more than 4 \r\npersons. \r\nRs.416/- \r\n (f) Other vehicles with a seating capacity of more than 4 but not \r\nmore than 6 persons. \r\nRs.520/- \r\n (g) Other vehicles with a seating capacity of more than 6 \r\npersons. \r\nRs.132/- per \r\nseat. \r\n EXPLANATION:– The seating capacity for the purpose of this \r\nArticle does not include the seats meant for driver and conductor. \r\n \r\n5. Motor vehicles other than those mentioned above and having– \r\n (a) Seating capacity of not more than one person. Rs.104/- \r\n (b) Seating capacity of not more than 3 persons. Rs.212/- \r\n (c) Seating capacity of more than 3 persons. Rs.76/- per \r\nseat. \r\n NOTE: Station wagons used for private purposes shall be taxed \r\nunder Article 5._________ \r\n \r\n \r\n5\r\n[SECOND SCHEDULE \r\n(See section 3) \r\nSr.No. Class of persons Rate of tax per \r\nannum(rupees) \r\n1. Companies registered under the Companies \r\nAct, 2017 or under the relevant law for the \r\ntime being in force, with paid up capital \r\n \r\n i) Up to rupees 5 million 10,000/- \r\n ii) exceeding rupees 5 mi llion but not \r\nexceeding rupees 50 million \r\n30,000/- \r\n iii) exceeding rupees 50 million but not \r\nexceeding rupees 100 million \r\n70,000/- \r\n iv) exceeding rupees 100 million but not \r\nexceeding rupees 200 million \r\n100,000/- \r\n v) exceeding rupees 200 million 100,000/- \r\n2. Persons other than companies, owning \r\nfactories as defined under the Factories Act, \r\n1932 and having \r\n \r\n i) employees not exceeding 10 1,500/- \r\n ii) employees exceeding 10 but not \r\nexceeding 25 \r\n5,000/- \r\n iii) employees exceeding 25 7,500/- \r\n6[3. (i) Persons other than companies owning \r\ncommercial establishments having 10 or more \r\nemployees \r\n \r\n(a) Within Metropolitan and Municipal \r\nCorporation limits \r\n \r\n(b) Others \r\n \r\n \r\n \r\n6,000/- \r\n \r\n4,000/- \r\n \r\n5Substituted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette ( Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 4; It was earlier substituted by the Punjab Finance Ordinance 2000 (III of 2000) ; and published in the \r\nPunjab Gazette (Extraordinary), dated 30.6.2000, pages 587 -595, see s.7 , which will remain in for ce under the Provisional \r\nConstitution (Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed \r\nunder Article 128 of the Constitution of the Islamic Republic of Pakistan. \r\n6 Substituted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30th June \r\n2021, pp. 10047-10050 s.4. \r\nSr.No. Class of persons Rate of tax per \r\nannum(rupees) \r\n ii) All other commercial establishments \r\nother than wholesalers and retailers \r\n2,000/-] \r\n4. Persons engaged in the import or export of \r\ngoods who, during the preceding financial \r\nyear, imported or exported goods of the \r\nvalue \r\n \r\n i) exceeding rupees 1 lac but not \r\nexceeding rupees 1 million \r\n2,000/- \r\n ii) exceeding rupees 1 mil lion but not \r\nexceeding rupees 5 million \r\n3,000/- \r\n iii) exceeding rupees 5 million 5,000/- \r\n5. Contractors, builders and property \r\ndevelopers, who during the preceding \r\nfinancial year supplied to the Federal or the \r\nProvincial Government or a company or a \r\nfactory or a commercial establishment or an \r\nautonomous or a semi autonomous \r\norganization or any Local Authority; goods, \r\ncommodities and services of the value: \r\n \r\n i) not exceeding rupees 1 million 1,000/- \r\n ii) exceeding rupees 1 million but not \r\nexceeding rupees 10 million \r\n6,000/- \r\n iii) exceeding rupees 10 million but not \r\nexceeding rupees 50 million \r\n10,000/- \r\n iv) exceeding rupees 50 million 20,000/- \r\n6. Persons engaged in various professions \r\nand providing different services such as: \r\n \r\n i) Medical Consultan ts or \r\nSpecialists/Dental Surgeons \r\n5,000/- \r\n ii) Registered Medical Practitioners 4,000/- \r\n iii) Others including Homoeopaths, \r\nHakeems and Ayuervedics– \r\n \r\n(a) Within Metropolitan and \r\n \r\n \r\n3,000/- \r\n \r\nSr.No. Class of persons Rate of tax per \r\nannum(rupees) \r\nMunicipal Corporation limits \r\n \r\n(b) Others \r\n1,000/- \r\n iv) Auditing firms (per professionally \r\nqualified person) \r\n(a) Within Metropolitan and \r\nMunicipal Corporation limits \r\n(b) Others \r\n \r\n \r\n6,000/- \r\n \r\n4,000/- \r\n v) Management and Tax Consultants \r\nArchitects, Engineering, Technical and \r\nScientific Consultants– \r\n(a) Within Metropolita n and \r\nMunicipal Corporation limits \r\n(b) Others \r\n \r\n \r\n6,000/- \r\n \r\n4,000/- \r\n vi) Lawyers 1,000/- \r\n vii) (a) Members of Stock Exchanges 10,000/- \r\n (b) Money Changer: \r\n (i) Within Metropolitan \r\n and Municipal \r\n Corporation limits \r\n (ii) Others \r\n \r\n6,000/- \r\n \r\n \r\n2,000/- \r\n (c) Motorcycle/Scooter dealers– \r\n \r\n (i) Within Metropolitan and \r\nMunicipal Corporation \r\nlimits. \r\n (ii) Others \r\n \r\n10,000/- \r\n \r\n \r\n6,000/- \r\n (d) 7[Motor Vehicle] Dealers and \r\nReal Estate Agents– \r\n \r\n \r\n7 Substituted for word “Motor Car” by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette \r\n(Extraordinary), dated: 30th June 2021, pp. 10047-10050 s.4. \r\nSr.No. Class of persons Rate of tax per \r\nannum(rupees) \r\n(i) Within Metropolitan and \r\nMunicipal Corporation limits \r\n(ii) Others \r\n \r\n20,000/- \r\n \r\n10,000/- \r\n (e) Recruiting Agents– \r\n(i) Within Metropolitan and \r\nMunicipal Corporation \r\nlimits \r\n(ii) Others \r\n \r\n20,000/- \r\n \r\n10,000/- \r\n viii) Carriage of goods and passengers by \r\nroad: \r\n(i) Within Metropolitan and \r\nMunicipal Corporation \r\nlimits \r\n(ii) Others \r\n \r\n \r\n4,000/- \r\n \r\n \r\n2,000/- \r\n ix) Health Clubs and Gymnasiums– \r\n(i) Within Metropolitan and \r\nMunicipal Corporation \r\nlimits \r\n(ii) Others \r\n \r\n4,000/- \r\n \r\n2,000/- \r\n x) Jewelers, departmental stores, \r\nelectronic goods stores, cable \r\noperators, printing presses and \r\npesticide dealers \r\n2,000/- \r\n xi) Tobacco venders– \r\nWholesalers \r\n \r\n4,000/- \r\n7. Franchisee, Authorized dealers/Agents and \r\ndistributors \r\n5,000/- \r\n \r\n \r\nSr.No. Class of persons Rate of tax per \r\nannum(rupees) \r\n8. Property Developers / Builders & Marketing \r\nAgent/Company engaged in the \r\ndevelopment marketing and management of \r\nresidential, commercial or industrial \r\nproperties \r\n50,000/- \r\n9. Hotels, Hostels (except hostels owned and \r\noperated by an educational institution itself) \r\n/ Guest Houses / Motels / Resorts providing \r\nlodging facilities \r\n5,000/- \r\n10. Restaurants / Eateries / Fast Food Po ints / \r\nIce Cream Parlors / Bakeries / Confectioners \r\n/ Sweets Shops with air conditioning facility \r\n5,000/- \r\n8[11. 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