{
  "schema_version": "qanun-law-text/1",
  "id": "punjab-code-4e0301b26d0ad8b1",
  "title": "PAKISTAN DAY MEMORIAL CESS PUNJAB ACT, 1964",
  "source_collection": "Punjab",
  "content_kind": "stored_law_text",
  "content_extent": null,
  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/XGkHMwo6Ajs-",
  "version": null,
  "source_snapshot": "2026-08-06T16:43:19Z",
  "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": "841a80e6a841faa57cb07f2171d75a861ceaae9e4b3e867dc7a034ed1ed8b43e",
  "source_sha256": "841a80e6a841faa57cb07f2171d75a861ceaae9e4b3e867dc7a034ed1ed8b43e",
  "text_version_id": "law:punjab-code-4e0301b26d0ad8b1:sha256:841a80e6a841faa57cb07f2171d75a861ceaae9e4b3e867dc7a034ed1ed8b43e",
  "quality_flags": [],
  "encoding": "UTF-8",
  "text": "Pakistan Day Memorial Cess (Punjab) \r\n1964: Act XXIX \r\nCONTENTS \r\n1. Short title, extent and duration. \r\n1-A. Definitions. \r\n2. Levy of cesses. \r\n3. Manner of Levying and collecting the cess. \r\n4. Period for which cess may be levied. \r\n4-A. Constitution and composition of the Committee and its functions. \r\n4-B. Pakistan Day Memorial Fund. \r\n4-C. Dissolution of the Committee. \r\n5. Rules. \r\nTHE PAKISTAN DAY MEMORIAL CESS (PUNJAB) ACT, \r\n1964 \r\n(XXIX of 1964) \r\n \r\nTEXT \r\n1\r\nTHE PAKISTAN \r\n2\r\n[DAY] MEMORIAL CESS (\r\n3\r\n[PUNJAB]) ACT, 1964 \r\n(XXIX of 1964) \r\n[20 April 1964] \r\nAn \r\nAct \r\nto raise funds for the Pakistan \r\n4\r\n[Day] Memorial. \r\nWHEREAS it is expedient to raise funds for the Pakistan \r\n5\r\n[Day] Memorial in \r\n6\r\n[the Punjab]; \r\nIt is hereby enacted as follows:– \r\n1. Short title, extent and duration .– (1) This Act may be called the Pakistan \r\n7\r\n[Day] Memorial Cess (\r\n8\r\n[Punjab]) Act, 1964. \r\n (2) It shall extend to the whole of the Province of \r\n9\r\n[the Punjab], except the \r\nTribal Areas. \r\n (3) It shall come into force at once. \r\n10\r\n[1-A. Definitions.– In this Act, unless the context otherwise requires, the following \r\nexpressions shall have the meanings hereby respectively assigned to them, that is to \r\nsay–  \r\n(a) “cess‟ means the Pakistan Day Memorial Cess to be levied under \r\nsection 2; \r\n(b) “Committee‟ means the Pakistan Day Memorial Committee constituted \r\nunder section 4-A;  \r\n                                                           \r\n1For Statement of Objects and Reasons, see Gazette of West Pakistan (Extraordinary), dated March 12, 1964, pp. 767-A-767-\r\nB. This Act was passed by the Wes t Pakistan Assembly on April 8, 1964; assented to by the Governor of West Pakistan on \r\nApril 15, 1964, published in the Gazette of West Pakistan (Extraordinary), dated April 20, 1964, pp. 1289-1290. \r\n2Inserted by the Pakistan Memorial Cess (West Pakistan) (Amendment) Ordinance, 1966 (V of 1966), published in the Gazette \r\nof West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-D-233-G, s. 2.  \r\n3Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f.  14.8.1973), \r\npublished in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article 2(1) read with \r\nSchedule, Part III, Serial No. 74. \r\n4Inserted by the Pakistan Memorial Cess (West Pakistan) (Amendment) Ordinance, 1966 (V of 1966 ), published in the Gazette \r\nof West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-D-233-G, s. 2.  \r\n5Ibid.  \r\n6Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f.  14.8.1973), \r\npublished in the P unjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article 2(1) read with \r\nSchedule, Part III, Serial No. 74. \r\n7Inserted by the Pakistan Memorial Cess (West Pakistan) (Amendment) Ordinance, 1966 (V of 1966), published in the Gazette \r\nof West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-D-233-G, s. 2.  \r\n8Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f.  14.8.1973), \r\npublished in the Punjab Gazette (Extraordinary), dated  November 20, 1974, pp. 1425 -A-1425-PP, Article 2(1) read with \r\nSchedule, Part III, Serial No. 74. \r\n9Ibid. \r\n10Inserted by the Pakistan Memorial Cess (West Pakistan) (Amendment) Ordinance, 1966 (V of 1966), published in the Gazette \r\nof West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-D-233-G, s. 3.  \r\n(c) “Fund‟ means the Pakistan Day Memorial Fund established under \r\nsection 4-B;  \r\n(d) “Government‟ means the \r\n1\r\n[Provincial Government of the Punjab].] \r\n2. Levy of cesses .– (1) A cess shall be levied and collected, as hereinafter \r\nprovided, upon all tickets issued for admission to cinema houses and race-courses. \r\n (2) Such cess shall be levied– \r\n(a) in the case of tickets for admission to cinema houses, at the rate of five \r\npaisa per ticket; and \r\n(b) in the case of tickets for admission to race -courses, at the rate of fifty \r\npaisa per ticket. \r\n3. Manner of Levying and collecting the cess.– The cess described in section \r\n2 shall be levied and collected, so far as may be, and subject to the rules made \r\nunder this Act, in the same manner as the entertainment duty payable under the \r\n2\r\n[Punjab] Entertainments Duty Act, 1958. \r\n4. Period for which cess may be levied .– \r\n3\r\n[(1) The cess shall be levied upto \r\nthe thirtieth day of June, 1969. \r\n (2) Notwithstanding anything contained in sub -section (2) of section 4 -B of \r\nthe Pakistan Day Memorial Cess (\r\n4\r\n[Punjab]) Act, 1964, the proceeds of the cess \r\nimposed under the said Act, as modi fied by this Ordinance, payable on or after the \r\n1st day of July, 1968, shall be credited into the Provincial Consolidated Fund of \r\n5\r\n[the \r\nPunjab].] \r\n \r\n6\r\n[4-A. Constitution and composition of the Committee and its  functions.– (1) \r\nGovernment shall, as soon as may be, constitute a Committee, to be known as the \r\nPakistan Day Memorial \r\n7\r\n[Punjab] Committee, which shall consist of the \r\nCommissioner, Lahore Division, as its Chairman, and such other official and non -\r\nofficial members, as may be appointed by Government. \r\n (2) The Committee shall be a body corporate, having perpetual succession \r\nand a common seal, with power to enter into contracts and to acquire property, both \r\nmovable and immovable, and may sue and be sued in its corporate name.  \r\n                                                           \r\n1Substituted for the words “Government of West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f.  \r\n14.8.1973), published in the Punjab Gazette (Extraordinary), dated November 20, 1 974, pp. 1425-A-1425-PP, Article 2(1) read \r\nwith Schedule, Part III, Serial No. 74. \r\n2Substituted for the words “West Pakistan” by the Order ibid. \r\n3Substituted by the West Pakistan Finance Ordinance, 1969 (VII of 1969) (w.e.f.  30.6.1968), published in the Ga zette of West \r\nPakistan (Extraordinary), dated June 30, 1969, pp. 1007-1050. s. 9. \r\n4Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f.  14.8.1973), \r\npublished in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article 2(1) read with \r\nSchedule, Part III, Serial No. 74. \r\n5Ibid. \r\n6Inserted by the Pakistan Memorial Cess (West Pakistan) (Amendment) Ordinance, 1966 (V of 1966), published in the Gazette \r\nof West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-D-233-G, s. 5. \r\n7Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f.  14.8.1973), \r\npublished in t he Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425 -A-1425-PP, Article 2(1) read with \r\nSchedule, Part III, Serial No. 74. \r\n (3) Subject to the general control and superintendence of Government, the \r\nCommittee shall–  \r\n(a) be responsible for the construction of the Pakistan Day Memorial at \r\nLahore to commemorate the passing of the Pakistan Resolution on the \r\n23rd of March, 1940, and for this purpose to raise loans , enter into \r\ncontracts, execute works and take such other action as may be \r\nnecessary or may be required by Government; \r\n(b) perform such other functions and duties as may be specified in the \r\nrules framed under section 5.  \r\n4-B. Pakistan Day Memorial Fund .– (1) There shall be a Fund to be known as \r\nthe Pakistan Day Memorial Fund, to the credit whereof shall be placed– \r\n(a) the proceeds of the cess; \r\n(b) loans and grants made by Government for construction of the Pakistan \r\nDay Memorial at Lahore; \r\n(c) such proceeds from other sources of income as Government may \r\ndirect to be credited to the Fund; and  \r\n(d) all other sums received by the Committee.  \r\n (2) The Fund shall be applied for the purposes of the construction of the \r\nPakistan Day Memorial at Lahore and the repayment of loans received in connection \r\ntherewith, and if any sum remains unspent in the Fund after meeting with such \r\nexpenditure, the sum so remaining unspent may be used for such public purposes \r\nas Government may direct. \r\n4-C. Dissolution of the Committee .– (1) When the Pakistan Day Memorial at \r\nLahore has been completed to the satisfaction of Government, Government may, by \r\nan order to be notified in the Official Gazette, dissolve the Committee and entrust the \r\nmaintenance of the Memorial to such authority as may be specified in such order.  \r\n (2) An order made under sub -section (1) may, among other matters, \r\nspecify the consequences which shall ensue upon the dissolution of the Committee, \r\nincluding the disposal of its assets and liabilities.] \r\n5. Rules.– \r\n1\r\n[(1)] Government may make rules for carrying into effect the \r\nprovisions of this Act. \r\n \r\n2\r\n[(2) In particular and without prejudice to the generality of the power \r\nconferred under sub-section (1), such rules may provide for all or any of the following \r\nmatters, namely:–  \r\n(a) the functions to be performed by the Committee in addition to those  \r\nspecified in section 4-A(3) [;]\r\n3\r\n  \r\n(b) the conduct of business by the Committee;  \r\n                                                           \r\n1Renumbered as sub-section (1) by th e Pakistan Memorial Cess (West Pakistan) (Amendment) Ordinance, 1966 (V of 1966), \r\npublished in the Gazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-D-233-G, s. 6. \r\n2Added by the Ordinance ibid. \r\n3Printed in the Gazette as “.” \r\n(c) the maintenance of accounts of proceeds of the Fund and their audit;  \r\n(d) the execution of works fr om out of the proceeds of the Fund, including \r\ntheir administrative approval and technical sanction.]",
  "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive",
  "passages": [
    {
      "passage_id": "law:punjab-code-4e0301b26d0ad8b1:sha256:841a80e6a841faa57cb07f2171d75a861ceaae9e4b3e867dc7a034ed1ed8b43e:chars-0-1723:f0e6b3b4d0f3ecd10d0b86570fcb7e549833bd9b074c305a8df5a0fc207788cf",
      "character_start": 0,
      "character_end": 1723,
      "utf8_byte_start": 0,
      "utf8_byte_end": 1739,
      "passage_sha256": "f0e6b3b4d0f3ecd10d0b86570fcb7e549833bd9b074c305a8df5a0fc207788cf",
      "reader_fragment": "p-0-1723-f0e6b3b4d0f3ecd1"
    },
    {
      "passage_id": "law:punjab-code-4e0301b26d0ad8b1:sha256:841a80e6a841faa57cb07f2171d75a861ceaae9e4b3e867dc7a034ed1ed8b43e:chars-1723-3448:9b2ee1ef4280468a523eee389079b39f45a01ec75689c6c0936275c4a38a7b8f",
      "character_start": 1723,
      "character_end": 3448,
      "utf8_byte_start": 1739,
      "utf8_byte_end": 3476,
      "passage_sha256": "9b2ee1ef4280468a523eee389079b39f45a01ec75689c6c0936275c4a38a7b8f",
      "reader_fragment": "p-1723-3448-9b2ee1ef4280468a"
    },
    {
      "passage_id": "law:punjab-code-4e0301b26d0ad8b1:sha256:841a80e6a841faa57cb07f2171d75a861ceaae9e4b3e867dc7a034ed1ed8b43e:chars-3448-5243:321c26ccdb25b9a5f0afe29b4e68cc0f397ee062d153039fd0f991be4fefd024",
      "character_start": 3448,
      "character_end": 5243,
      "utf8_byte_start": 3476,
      "utf8_byte_end": 5289,
      "passage_sha256": "321c26ccdb25b9a5f0afe29b4e68cc0f397ee062d153039fd0f991be4fefd024",
      "reader_fragment": "p-3448-5243-321c26ccdb25b9a5"
    },
    {
      "passage_id": "law:punjab-code-4e0301b26d0ad8b1:sha256:841a80e6a841faa57cb07f2171d75a861ceaae9e4b3e867dc7a034ed1ed8b43e:chars-5243-7042:941d4f3552a2634a68ff2c4fe81a7580040414bdee61d8076e4f890dc62efd53",
      "character_start": 5243,
      "character_end": 7042,
      "utf8_byte_start": 5289,
      "utf8_byte_end": 7106,
      "passage_sha256": "941d4f3552a2634a68ff2c4fe81a7580040414bdee61d8076e4f890dc62efd53",
      "reader_fragment": "p-5243-7042-941d4f3552a2634a"
    },
    {
      "passage_id": "law:punjab-code-4e0301b26d0ad8b1:sha256:841a80e6a841faa57cb07f2171d75a861ceaae9e4b3e867dc7a034ed1ed8b43e:chars-7042-8841:7d9af8efbda08a541ffc42338af3acfb989b0af7dff53b2a7b759246f96b18bf",
      "character_start": 7042,
      "character_end": 8841,
      "utf8_byte_start": 7106,
      "utf8_byte_end": 8913,
      "passage_sha256": "7d9af8efbda08a541ffc42338af3acfb989b0af7dff53b2a7b759246f96b18bf",
      "reader_fragment": "p-7042-8841-7d9af8efbda08a54"
    },
    {
      "passage_id": "law:punjab-code-4e0301b26d0ad8b1:sha256:841a80e6a841faa57cb07f2171d75a861ceaae9e4b3e867dc7a034ed1ed8b43e:chars-8841-9760:58420671fb9f9ab5b31b7981ea1131f34f90ac758ce7da8c495ef6e8ae97b958",
      "character_start": 8841,
      "character_end": 9760,
      "utf8_byte_start": 8913,
      "utf8_byte_end": 9838,
      "passage_sha256": "58420671fb9f9ab5b31b7981ea1131f34f90ac758ce7da8c495ef6e8ae97b958",
      "reader_fragment": "p-8841-9760-58420671fb9f9ab5"
    }
  ]
}