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  "title": "PUNJAB FINANCE ORDINANCE 2000",
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  "text": "THE PUNJAB FINANCE ORDINANCE 2000 \r\n(III of 2000) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Amendment of Act II of 1899 \r\n3. Amendment of Act V of 1958 \r\n4. Amendment of Act X of 1958 \r\n5. Amendment of Act XXXII of 1958 \r\n6. Amendment of Act XIV of 1973 \r\n7. Amendment of Act XV of 1977 \r\n8. Amendment of Ordinance XIII of 1978 \r\n9. Amendment of Act VI of 1994 \r\n10. Amendment of Act VI of 1995 \r\n11. Amendment of Act V of 1996 \r\n12. Amendment of Act IX of 1997 \r\n13. Amendment of Act VII of 1998 \r\n14. Power to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE  \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ORDINANCE 2000 \r\n(III of 2000) \r\n[30th June, 2000] \r\nAn \r\nOrdinance \r\nto levy, rationalize and abolish certain taxes and duties in the Province of the Punjab \r\n WHEREAS it is expedient to levy, rationalize and abolish certain taxes and \r\nduties in the Province of the Punjab; \r\n AND WHEREAS the Provincial Assembly stands suspended in pursuance of \r\nthe Proclamation of Emergency of the fourteenth day of October, 1999, and the \r\nProvisional Constitution Order No. 1 of 1999; \r\n AND WHEREAS the Governor of the Punjab is satisfied that circumstances \r\nexist which render it necessary to take immediate action; \r\n NOW, THEREFORE , in pursuance of the aforesaid proclamation and the \r\nProvisional Constitution Order read with the Provisional Constitution (Amendment) \r\nOrder No. 9 of 1999, on the instructions of the Chie f Executive and in exercise of all \r\npowers enabling him in that behalf, the Governor of the Punjab is pleased to make \r\nand promulgate the following Ordinance:– \r\n1. Short title, extent and commencement .– (1) This Ordinance may be called \r\nthe Punjab Finance Ordinance, 2000. \r\n (2) It shall extend to whole of the Punjab. \r\n (3) It shall come into force on and from 1st day of July, 2000. \r\n2. Amendment of Act II of 1899 .– In the Stamp Act, 1899 (II of 1899), in \r\nSchedule I– \r\n (1) Article 12-A shall be deleted; \r\n (2) Article 12-B shall be deleted; \r\n(3) in Article 23, after sub -article (b), the following new sub -article shall be \r\ninserted, namely:- \r\n―(bb) if relating to the sale or transfer of \r\na registered motor vehicle; ‖; \r\nOne hundred rupees \r\n (4) Article 37 shall be deleted; \r\n (5) in Article 53, the sub-article (d) shall be deleted; and \r\n                                                           \r\n1Promulgated by the Governor of the Punjab on 28 June 2000; and published in the Punjab Gazette (Extraordinary), dated 30 June \r\n2000, pp.587-95. Under Article 4 of the Provisional Constitution (Amendment) Order 1999 (9 of 1999), it will remain  in force \r\nnotwithstanding the maximum limit of three months prescribed under Article 128 of the Constitution of the Islamic Republic of  \r\nPakistan. \r\n (6) Article 63-A shall be deleted. \r\n3. Amendment of Act V of 1958 .– In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958)– \r\n (1) in section 3, sub-section (9) shall be deleted; \r\n (2) for section 3-A the following shall be substituted, namely:– \r\n“3-A. Share of local bodies in the tax .– Out of tax collected under \r\nthis Act from within the limits of a Metropolitan Corporation, a Municipal \r\nCorporation, a Municipal Committee, a Town Committee, a \r\nCantonment Board or any other authority legally entitled to or entrusted \r\nby the Government with the control or management of a municipal or \r\nlocal fund, the Government shall, after retaining five per cent thereof as \r\ncollection charges, pay eighty -five per c ent of the balance to such \r\nMetropolitan Corporation, Municipal Corporation, Municipal Committee, \r\nTown Committee, Cantonment Board or any other authority, as the \r\ncase may be.‖. \r\n (3) In section 4,– \r\n(a) in clause (c),– \r\n(i) in sub -clause (i), for the words ―si x hundred and forty -\r\neight‖ the words ―one thousand and eighty‖ shall be \r\nsubstituted; \r\n(ii) in sub-clause (ii), for the words ―one thousand and eighty‖ \r\nthe words ―one thousand six hundred and twenty‖ shall \r\nbe substituted; \r\n(b) in clause (g),– \r\n(i) in sub -clause (i), for the words ―ten thousand and eight \r\nhundred‖ the words ―twenty -one thousand and six \r\nhundred‖ shall be substituted; \r\n(ii) sub-clause (ii) shall be omitted; and \r\n(c) for clause (gg) the following shall be substituted, namely:– \r\n―(gg) one residential house measuring an area up to one kanal \r\nowned and occupied for his residence by a retired \r\nGovernment Servant of the Federation or a Province: \r\nProvided that in this clause Government Servant shall not \r\ninclude a servant of a body corporate owned, established \r\nor controlled by the Federal or a Provincial Government.‖. \r\n4. Amendment of Act X of 1958 .– In the Punjab Entertainments Duty Act, 1958 \r\n(X of 1958), in section 3-A, in the table– \r\n(1) in column 1, serial number 1 and the entries thereto in columns 2 and 3 \r\nshall be deleted; and \r\n(2) in column 1, against serial number 2, in column 3, for the word ―fifty‖ \r\nthe word ―twenty‖ shall be substituted. \r\n5. Amendment of Act XXXII of 1958 .– In the Punjab Motor Vehicles Taxation \r\nAct, 1958 (XXXII of 1958), for the existing Sch edule, the First Schedule to this \r\nOrdinance shall be substituted. \r\n6. Amendment of Act XIV of 1973 .– In the Punjab Finance Act, 1973 (XIV of \r\n1973), in the Second Schedule– \r\n(1) in serial number 2, for entries (i), (ii) and (iii), the following shall be \r\nsubstituted, namely:– \r\n―(i) Motor Cycle. 100/- \r\n(ii) Motor Cycle Rickshaw. 100/- \r\n(iii) Motor Cab Rickshaw. 100/-‖; \r\n(2) in serial number 5, for sub -serial numbers (i) and (ii) the following shall \r\nbe substituted, namely:– \r\n―(i) Fee for learner’s driving licence  \r\nunder sub-rule (2) of rule 19.    60/- \r\n(ii) Fee for renewal of a learner’s     40/-‖; and  \r\ndriving licence under sub-rule(4) of rule 19. \r\n(3) for serial number 9 and the entries against it, the following shall be \r\nsubstituted, namely:– \r\n―9. Registration fee unde r rule 42 shall be charged at the following \r\nrates:– \r\n(a) Motorcycles/Scooters 1% of the value of \r\nthe vehicle. \r\n(b) Tractors 0.5% of the value of \r\nthe vehicle. \r\n(c) Trucks/Buses/Pickups/Rickshaws/Taxis 1% of the value of \r\nthe vehicle. \r\n(d) Vehicles other than those plying for hire \r\nwith engine power– \r\n \r\n (i) not exceeding 1300 cc. 1% of the value of \r\nthe vehicle \r\n (ii) exceeding 1300 cc but not exceeding \r\n2500cc. \r\n2% of the value of \r\nthe vehicle. \r\n (iii) exceeding 2500 cc. 4% of the value of \r\nthe vehicle. \r\nProvided that:– \r\n(i) vehicles meant for the invalid, ambulances and vehicles \r\ndesigned to be exclusively used to carry the dead shall be \r\ncharged at the rate of Rs. 100/- ; \r\n(ii) temporary registration of any vehicle shall be charged at the rate \r\nof Rs. 200/-.‖. \r\n7. Amendment of Act XV of 1977 .– In the Punjab Finance Act, 1977 (XV of \r\n1977),– \r\n(1) in section 3, in sub -section (1), after the word ―employment‖, the words \r\n―wholly or partly‖ shall be inserted; and \r\n(2) for the Second Schedule and the entries against it, the Second  \r\nSchedule to this Ordinance shall be substituted. \r\n8. Amendment of Ordinance XIII of 1978 .– In the Punjab Finance Ordinance, \r\n1978 (XIII of 1978), section 9 shall be deleted. \r\n9. Amendment of Act VI of 1994 .– In the Punjab Finance Act, 1994 (VI of \r\n1994), section 6 shall be deleted. \r\n10. Amendment of Act VI of 1995 .– In the Punjab Finance Act, 1995 (VI of \r\n1995), sections 6 and 7 shall be deleted. \r\n11. Amendment of Act V of 1996.– In the Punjab Finance Act, 1996 (V of 1996), \r\nsections 8 and 9 shall be deleted. \r\n12. Amendment of Act IX of 1997 .– In the Punjab Finance Act, 1997 (IX of \r\n1997), sections 7, 8 and 9 shall be deleted. \r\n13. Amendment of Act VII of 1998 .– In the Punjab Finance Act, 1998 (VII of \r\n1998), sections 8 and 9 shall be deleted. \r\n14. Power to make rules.– The Government may make rules for carrying out the \r\npurposes of this Ordinance. \r\nFIRST SCHEDULE \r\n(see section 5) \r\n“SCHEDULE \r\n(see section 3 of the Motor Vehicles Taxation Act, 1998) \r\nS.No. Description of Motor Vehicles Annual Rate of Tax \r\n1. (a) An amount of Rs.1000/ - shall be charged for motorcycles \r\nand scooters once for all at the time of registration. \r\n \r\n (b) An amount of Rs.1000/ - shall be charged once for all from \r\nthose motorcycles and scooters registered prior to the 1st \r\nJuly, 1994, if life time tax has not been paid earlier. \r\n \r\n (c) An amount of Rs.1200/- shall be charged once for all at the \r\ntime of registration from a motorcycle drawing a side trailer \r\nor cabin. \r\n \r\n2. Vehicles (including tricycles/trucks/trailers/delivery vans) used for the transport or haulage of \r\ngoods or materials– \r\n (a) electrically propelled vehicles not exceeding 1250 Kg., in \r\nunladen weight: \r\nRs. 500/- \r\n (b) vehicles (including delivery vans) with maximum laden \r\ncapacity upto 4060 Kg.; \r\nRs. 800/- \r\n (c) vehicles w ith maximum laden capacity exceeding 4060 \r\nKg., but not exceeding 8120 Kg.; \r\nRs.2200/- \r\n (d) vehicles with maximum laden capacity exceeding 8120 Kg. \r\nbut not exceeding 12000 Kg.; \r\nRs.4000/- \r\n (e) vehicles with long trailers or other vehicles with maximum \r\nladen capacity exceeding 12000 Kg. but not exceeding \r\n16000 kg.; \r\nRs. 6000/- \r\n (f) vehicles with long trailers or other vehicles with maximum \r\nladen capacity exceeding 16000 Kg. \r\nRs. 8000/- \r\n (g) vehicles drawing other trailers Appropriate rate out of \r\nthe rates at (a) to (f) \r\nabove applicable to the \r\nvehicle plus Rs.400/- \r\n3. Vehicles playing for hire and ordinarily used for the transport of passengers (taxis and \r\nbuses)– \r\n (a) Tricycles propelled by mechanical power (motor cab \r\nrickshaws) with seating capacity of not m ore than 3 \r\npersons; \r\nRs.400/- \r\n (b) Tricycles propelled by mechanical power (motorcycle \r\nrickshaws) with seating capacity of not more than 6 \r\npersons; \r\nRs.400/- \r\n (c) motor vehicles with a seating capacity of more than 20 \r\npersons playing for hire exclusively w ithin the limits of a \r\nCorporation, Municipality or Cantonment or partly within and \r\npartly outside such limits with sixty percent of the total length \r\nRs.100/-per seat \r\nS.No. Description of Motor Vehicles Annual Rate of Tax \r\nof the route falling within the limits of a Corporation, \r\nMunicipality or Cantonment. \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.160/- per seat \r\n (e) other vehicles with a seating capacity of–  \r\n  (i) not more than 6 persons (motor cabs); Rs. 700/- \r\n  (ii) more than 6 persons–  \r\n  (1) non air-conditioned Rs.168/- per seat \r\n  (2) air-conditioned Rs.300/ per seat \r\nExplanation.– The seating capacity for the purpose of this clause shall not include the seats meant \r\nfor driver and conductor. \r\n4. Motor vehicles (motor cars/jeeps) other than those mentioned above and having — \r\n (a) seating capacity of not more than 3 persons. Rs. 500/- \r\n (b) seating capacity of more than 3 persons but not more than \r\n6 persons– \r\n \r\n (i) with engine power not exceeding 1000 cc. Rs.550/- \r\n (ii) with engine power exceeding 1000 cc but not \r\nexceeding 1300 cc. \r\nRs. 1000/- \r\n (iii) with engine power exceeding 1300 cc but not \r\nexceeding 1500 cc. \r\nRs. 1800/- \r\n (iv) with engine power exceeding 1500 cc but not \r\nexceeding 2500 cc. \r\nRs. 2500/- \r\n (v) with engine power exceeding 2500 cc Rs. 5000/- \r\n (c) seating capacity of more than 6 persons–  \r\n (i) other than buses and station wagons not plying for \r\nhire \r\nRs. 800/- per seat \r\n  (ii) Buses and station wagons not plying for hire Rs. 300/- per seat \r\nExplanation.– Motor vehicles taxed under this clause shall pay tax at the concessional rate of 75% of \r\nthe payable tax on completion of 10 years of payment of tax after the date of registration.‖  \r\nSECOND SCHEDULE \r\n(see section 7) \r\n“SECOND SCHEDULE \r\n(see section 3 of the Punjab Finance Act, 1977) \r\nSr. \r\nNo. Class of Persons \r\nRate of Tax \r\nper annum \r\n(Rupees) \r\n(1) (2) (3) \r\n1. Companies registered under Companies Ordinance, 1984 with paid \r\nup capital– \r\n \r\n (i) upto rupees 5 million 5,000/- \r\n (ii) exceeding rupees 5 million but not exceeding rupees 50 \r\nmillion \r\n20,000/- \r\n (iii) exceeding rupees 50 million but not exceeding rupees 100 \r\nmillion \r\n50,000/- \r\n (iv) exceeding rupees 100 million but not exceeding rupees 200 \r\nmillion \r\n75,000/- \r\n (v) exceeding rupees 200 million 1,00,000/- \r\n2. Persons other than companies owning factories as defined under the \r\nFactories Act, 1932 and having– \r\n \r\n (i) employees not exceeding 10 1,000/- \r\n (ii) employees exceeding 10 but not exceeding 25 2,000/- \r\n (iii) employees exceeding 25 5,000/- \r\n3. (i) Persons other than companies owning commercial \r\nestablishments having10 or more employees– \r\n \r\n (a) within Metropolitan and Municipal Corporations limits 3,000/- \r\n (b) others 2,000/- \r\n (ii) All other commercial establishments other than wh olesalers \r\nand retailers \r\n1,000/- \r\n4. Persons who are engaged in a profession, trade, calling or \r\nemployment either wholly or partly within the Province of Punjab, who \r\nwere assessed to pay income tax during the preceding financial year.  \r\n200/- \r\n5. Contractors, builders and property developers, who during the \r\npreceding financial year supplied to the Federal or the Provincial \r\nGovernment or a company or a factory or a commercial establishment \r\nor an autonomous or a semi autonomous organization or any Local \r\nAuthority goods, commodities and services of the value– \r\n \r\n (i) exceeding rupees 1 million but not exceeding rupees 10 3,000/- \r\nSr. \r\nNo. Class of Persons \r\nRate of Tax \r\nper annum \r\n(Rupees) \r\nmillion \r\n (ii) exceeding rupees 10 million but not exceeding rupees 50 \r\nmillion \r\n5,000/- \r\n (iii) exceeding rupees 50 million 10,000/- \r\n6. Persons engaged in various professions and providing different \r\nservices such as– \r\n \r\n (i) Medical consultants or specialists/ dental surgeons–  \r\n (a) within Metropolitan and Municipal Corporations limits 7,000/- \r\n (b) others 5,000/- \r\n (ii) Registered medical practitioners–  \r\n (a) within Metropolitan and Municipal Corporations limits 1,500/- \r\n (b) others 1,000/- \r\n (iii) Others including homoeopaths, hakeems and ayuervedics–  \r\n (a) within Metropolitan and Municipal Corporations limits 1,000/- \r\n (b) others 500/- \r\n (iv) Auditing firms (per professionally qualified person)–  \r\n  (a) within Metropolitan and Municipal Corporations limits 3,000/- \r\n  (b) others 2,000/- \r\n (v) Management and tax consultants architects, engineering, \r\ntechnical and scientific consultants– \r\n \r\n (a) within Metropolitan and Municipal Corporations limits 3,000/- \r\n (b) others 2,000/- \r\n (vi) (a) Members of Stock Exchanges 5,000/- \r\n  (b) Money changers–  \r\n (i) within Metropolitan and Municipal \r\nCorporations limits \r\n3,000/- \r\n (ii) others 1,000/- \r\n  (c) real estate agents or motor vehicle dealers–  \r\n (i) within Metropolitan and Municipal \r\nCorporations limits \r\n10,000/- \r\n (ii) others 5,000/- \r\n  (d) recruiting agents–  \r\n (i) within Metropolitan and Municipal \r\nCorporations limits \r\n10,000/- \r\nSr. \r\nNo. Class of Persons \r\nRate of Tax \r\nper annum \r\n(Rupees) \r\n (ii) others 5,000/- \r\n (vii) Carriage of goods and passengers by road–  \r\n (i) within Metropolitan and Municipal Corporations limits 2,000/- \r\n (ii) others 1,000/- \r\n (viii) Health clubs and gymnasiums–  \r\n (i) within Metropolitan and Municipal Corporations limits 2,000/- \r\n (ii) others 1,000/-‖.",
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