PAKISTAN DAY MEMORIAL CESS PUNJAB ACT, 1964

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Pakistan Day Memorial Cess (Punjab) 
1964: Act XXIX 
CONTENTS 
1. Short title, extent and duration. 
1-A. Definitions. 
2. Levy of cesses. 
3. Manner of Levying and collecting the cess. 
4. Period for which cess may be levied. 
4-A. Constitution and composition of the Committee and its functions. 
4-B. Pakistan Day Memorial Fund. 
4-C. Dissolution of the Committee. 
5. Rules. 
THE PAKISTAN DAY MEMORIAL CESS (PUNJAB) ACT, 
1964 
(XXIX of 1964) 
 
TEXT 
1
THE PAKISTAN 
2
[DAY] MEMORIAL CESS (
3
[PUNJAB]) ACT, 1964 
(XXIX of 1964) 
[20 April 1964] 
An 
Act 
to raise funds for the Pakistan 
4
[Day] Memorial. 
WHEREAS it is expedient to raise funds for the Pakistan 
5
[Day] Memorial in 
6
[the Punjab]; 
It is hereby enacted as follows:– 
1. Short title, extent and duration .– (1) This Act may be called the Pakistan 
7
[Day] Memorial Cess (
8
[Punjab]) Act, 1964. 
 (2) It shall extend to the whole of the Province of 
9
[the Punjab], except the 
Tribal Areas. 
 (3) It shall come into force at once. 
10
[1-A. Definitions.– In this Act, unless the context otherwise requires, the following 
expressions shall have the meanings hereby respectively assigned to them, that is to 
say–  
(a) “cess‟ means the Pakistan Day Memorial Cess to be levied under 
section 2; 
(b) “Committee‟ means the Pakistan Day Memorial Committee constituted 
under section 4-A;  
                                                           
1For Statement of Objects and Reasons, see Gazette of West Pakistan (Extraordinary), dated March 12, 1964, pp. 767-A-767-
B. This Act was passed by the Wes t Pakistan Assembly on April 8, 1964; assented to by the Governor of West Pakistan on 
April 15, 1964, published in the Gazette of West Pakistan (Extraordinary), dated April 20, 1964, pp. 1289-1290. 
2Inserted by the Pakistan Memorial Cess (West Pakistan) (Amendment) Ordinance, 1966 (V of 1966), published in the Gazette 
of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-D-233-G, s. 2.  
3Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f.  14.8.1973), 
published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article 2(1) read with 
Schedule, Part III, Serial No. 74. 
4Inserted by the Pakistan Memorial Cess (West Pakistan) (Amendment) Ordinance, 1966 (V of 1966 ), published in the Gazette 
of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-D-233-G, s. 2.  
5Ibid.  
6Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f.  14.8.1973), 
published in the P unjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article 2(1) read with 
Schedule, Part III, Serial No. 74. 
7Inserted by the Pakistan Memorial Cess (West Pakistan) (Amendment) Ordinance, 1966 (V of 1966), published in the Gazette 
of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-D-233-G, s. 2.  
8Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f.  14.8.1973), 
published in the Punjab Gazette (Extraordinary), dated  November 20, 1974, pp. 1425 -A-1425-PP, Article 2(1) read with 
Schedule, Part III, Serial No. 74. 
9Ibid. 
10Inserted by the Pakistan Memorial Cess (West Pakistan) (Amendment) Ordinance, 1966 (V of 1966), published in the Gazette 
of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-D-233-G, s. 3.  
(c) “Fund‟ means the Pakistan Day Memorial Fund established under 
section 4-B;  
(d) “Government‟ means the 
1
[Provincial Government of the Punjab].] 
2. Levy of cesses .– (1) A cess shall be levied and collected, as hereinafter 
provided, upon all tickets issued for admission to cinema houses and race-courses. 
 (2) Such cess shall be levied– 
(a) in the case of tickets for admission to cinema houses, at the rate of five 
paisa per ticket; and 
(b) in the case of tickets for admission to race -courses, at the rate of fifty 
paisa per ticket. 
3. Manner of Levying and collecting the cess.– The cess described in section 
2 shall be levied and collected, so far as may be, and subject to the rules made 
under this Act, in the same manner as the entertainment duty payable under the 
2
[Punjab] Entertainments Duty Act, 1958. 
4. Period for which cess may be levied .– 
3
[(1) The cess shall be levied upto 
the thirtieth day of June, 1969. 
 (2) Notwithstanding anything contained in sub -section (2) of section 4 -B of 
the Pakistan Day Memorial Cess (
4
[Punjab]) Act, 1964, the proceeds of the cess 
imposed under the said Act, as modi fied by this Ordinance, payable on or after the 
1st day of July, 1968, shall be credited into the Provincial Consolidated Fund of 
5
[the 
Punjab].] 
 
6
[4-A. Constitution and composition of the Committee and its  functions.– (1) 
Government shall, as soon as may be, constitute a Committee, to be known as the 
Pakistan Day Memorial 
7
[Punjab] Committee, which shall consist of the 
Commissioner, Lahore Division, as its Chairman, and such other official and non -
official members, as may be appointed by Government. 
 (2) The Committee shall be a body corporate, having perpetual succession 
and a common seal, with power to enter into contracts and to acquire property, both 
movable and immovable, and may sue and be sued in its corporate name.  
                                                           
1Substituted for the words “Government of West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f.  
14.8.1973), published in the Punjab Gazette (Extraordinary), dated November 20, 1 974, pp. 1425-A-1425-PP, Article 2(1) read 
with Schedule, Part III, Serial No. 74. 
2Substituted for the words “West Pakistan” by the Order ibid. 
3Substituted by the West Pakistan Finance Ordinance, 1969 (VII of 1969) (w.e.f.  30.6.1968), published in the Ga zette of West 
Pakistan (Extraordinary), dated June 30, 1969, pp. 1007-1050. s. 9. 
4Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f.  14.8.1973), 
published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article 2(1) read with 
Schedule, Part III, Serial No. 74. 
5Ibid. 
6Inserted by the Pakistan Memorial Cess (West Pakistan) (Amendment) Ordinance, 1966 (V of 1966), published in the Gazette 
of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-D-233-G, s. 5. 
7Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f.  14.8.1973), 
published in t he Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article 2(1) read with 
Schedule, Part III, Serial No. 74. 
 (3) Subject to the general control and superintendence of Government, the 
Committee shall–  
(a) be responsible for the construction of the Pakistan Day Memorial at 
Lahore to commemorate the passing of the Pakistan Resolution on the 
23rd of March, 1940, and for this purpose to raise loans , enter into 
contracts, execute works and take such other action as may be 
necessary or may be required by Government; 
(b) perform such other functions and duties as may be specified in the 
rules framed under section 5.  
4-B. Pakistan Day Memorial Fund .– (1) There shall be a Fund to be known as 
the Pakistan Day Memorial Fund, to the credit whereof shall be placed– 
(a) the proceeds of the cess; 
(b) loans and grants made by Government for construction of the Pakistan 
Day Memorial at Lahore; 
(c) such proceeds from other sources of income as Government may 
direct to be credited to the Fund; and  
(d) all other sums received by the Committee.  
 (2) The Fund shall be applied for the purposes of the construction of the 
Pakistan Day Memorial at Lahore and the repayment of loans received in connection 
therewith, and if any sum remains unspent in the Fund after meeting with such 
expenditure, the sum so remaining unspent may be used for such public purposes 
as Government may direct. 
4-C. Dissolution of the Committee .– (1) When the Pakistan Day Memorial at 
Lahore has been completed to the satisfaction of Government, Government may, by 
an order to be notified in the Official Gazette, dissolve the Committee and entrust the 
maintenance of the Memorial to such authority as may be specified in such order.  
 (2) An order made under sub -section (1) may, among other matters, 
specify the consequences which shall ensue upon the dissolution of the Committee, 
including the disposal of its assets and liabilities.] 
5. Rules.– 
1
[(1)] Government may make rules for carrying into effect the 
provisions of this Act. 
 
2
[(2) In particular and without prejudice to the generality of the power 
conferred under sub-section (1), such rules may provide for all or any of the following 
matters, namely:–  
(a) the functions to be performed by the Committee in addition to those  
specified in section 4-A(3) [;]
3
  
(b) the conduct of business by the Committee;  
                                                           
1Renumbered as sub-section (1) by th e Pakistan Memorial Cess (West Pakistan) (Amendment) Ordinance, 1966 (V of 1966), 
published in the Gazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-D-233-G, s. 6. 
2Added by the Ordinance ibid. 
3Printed in the Gazette as “.” 
(c) the maintenance of accounts of proceeds of the Fund and their audit;  
(d) the execution of works fr om out of the proceeds of the Fund, including 
their administrative approval and technical sanction.]