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  "title": "PUNJAB FINANCE ORDINANCE 2002",
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  "text": "THE PUNJAB FINANCE ORDINANCE, 2002 \r\n(XXXVII of 2002) \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 XXXII of 1958 \r\n5. Amendment of Ordinance XIX of 1965 \r\n6. Amendment of Act XIV of 1973 \r\n7. Amendment of Act XV of 1977 \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ORDINANCE, 2002 \r\n(XXXVII of 2002) \r\n[25th June, 2002]  \r\nAn \r\nOrdinance \r\nto rationalize certain taxes, fees and duties in the Province of the Punjab. \r\nWhereas it is expedient to rationalize certain taxes, fees and duties in the \r\nProvince of the Punjab in the interest of equality and efficiency; \r\n And whereas the Provincial Assembly of the Punjab is dissolved and the \r\nGovernor is satisfied that circumstances exist which render it necessary to take \r\nimmediate action; \r\n And whereas under Article 4 of the Provisional Constitution (Amendme nt) \r\nOrder No. 9 of 1999, as amended by Chief Executive ’s Order No. 11 of 2000, the \r\nGovernor of a Province may issue and promulgate an Ordinance; \r\n Now, therefore,  in exercise of the aforesaid powers and all other powers \r\nenabling him in that behalf, the Gove rnor of the Punjab is pleased to make and \r\npromulgate the following Ordinance:– \r\n1. Short title, extent and commencement .– (1) This Ordinance may be called \r\nthe Punjab Finance Ordinance, 2002. \r\n (2) It shall extend to the whole of the Punjab. \r\n (3) It shall come into force on the 1st day of July, 2002. \r\n2. Amendment of Act II of 1899 .– In the Stamp Act, 1899 (II of 1899), in \r\nSchedule I, in Articles 10 and 39 the words “five thousand” wherever occurring shall \r\nbe substituted by the words “four thousand”.  \r\n3. Amendment of Act V of 1958 .– In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958)− \r\n(i) in section 3, sub -section (4) shall be deleted and sub -sections (5), (6), \r\n(7) and (8) shall be renumbered as (3), (4), (5) and (6) respectively; \r\nand \r\n(ii) in section 4, for clause (b), the following shall be substituted:– \r\n“(b) buildings and la nds other than those leased in perpetuity \r\nowned and administered by the Government of the Punjab or a \r\n                                                           \r\n1Promulgated by the Governor of the Punjab on 25 June 2002; and published in the Punjab Gazette (Extraordinary), dated 25 \r\nJune 2002, pages 2023 -2027. Under Article 4 of the Provisional Constitution (Amendment) Order 1999 (9 of 1999), it will \r\nremain in force notwithstanding the maximum limit of three months prescribed under Article 128 of the Constitution of the \r\nIslamic Republic of Pakistan. \r\nlocal government as defined in section 2 clause (xvi) of the \r\nPunjab Local Government Ordinance, 2001 (XIII of 2001);”. \r\n4. Amendment of Act XXXII of 1958 .– In the Punjab Motor Vehicles Taxation \r\nAct, 1958 (XXXII of 1958), in the Schedule− \r\n(i) in serial number 2, in column 3 of clause (b), for the figure “800/ -”, the \r\nfigure “1000/-” shall be substituted; and  \r\n(ii) in serial number 4, in sub -clauses (i) and (ii ) of clause (b), for the \r\nfigures “550/ - and “1000/ -, the figures “600/ -” and “1200/ -” shall \r\nrespectively be substituted. \r\n5. Amendment of Ordinance XIX of 1965 .– In the Punjab Motor Vehicles \r\nOrdinance, 1965 (XIX of 1965), in section 2 clause 23, after the w ord an comma \r\n“trailer,” the following shall be inserted:– \r\n“a combined harvester, a rig, a fork lifter, a road roller, construction and earth \r\nmoving machinery such as a wheel loader, a crane , an excavator, a grader, a \r\ndozer and a pipe layer, a road making and a road/sewerage cleaning plant,”. \r\n6. Amendment of Act XIV of 1973 .– In the Punjab Finance Act, 1973 (XIV of \r\n1973)− \r\n(1) In the Second Schedule− \r\n(i) in serial number 6, in column 3, for the figure “50.00”, the figure \r\n“100.00” shall be substituted; \r\n(ii) for serial numbers 7, 8 and 9 and the entries against them, the \r\nfollowing shall be substituted:− \r\n “7. Fee for duplicate certificate on loss or destruction of− \r\n(a) certificate of registration of a transport \r\nvehicle, under sub-rule (2) of Rule 38. Rs.200.00 \r\n(b) certificate of fitness of a transport \r\nvehicle, under sub-rule (2) of Rule 38. \r\nRs.100.00 \r\n 8. Fee for duplicate certificate of a defaced or torn− \r\n(a) certificate of registration of a transport \r\nvehicle, under sub-rule (2) of Rule 39. \r\nRs.200.00 \r\n(b) certificate of fitness of a transport \r\nvehicle, under sub-rule (2) of Rule 39. \r\nRs.100.00 \r\n9. Registration fee under rule 42 shall be charged at the \r\nfollowing rates:− \r\n(a) Motorcycles/Scooters, Tractors and \r\n Trucks/Buses/Pickups/Rickshaws/ \r\n Taxis \r\n1% of the \r\nvalue of the \r\nvehicle. \r\n(b) Combined Harvesters, Rigs, Fork \r\nLifters, Road Rollers, construction and \r\nearth moving machinery such as \r\nRs.300.00 \r\nWheel Loaders, Cranes, Excavators, \r\nGraders, Dozers and Pipe Layers, \r\nRoad Making and Road/Sewerage \r\nCleaning Plants. \r\n (c) Other vehicles with engine power− \r\n(i) not exceeding 1000 cc. 1% of the \r\nvalue of the \r\nvehicle. \r\n(ii) exceeding 1000 cc but not \r\nexceeding 2000 cc. \r\n2% of the \r\nvalue of the \r\nvalue of the \r\nvehicle. \r\n(iii) exceeding 2000 cc. 4% of the \r\nvalue of the \r\nvehicle. \r\n Provided that− \r\n(i) vehicles meant for the invalid, ambulances and vehicles designed to be \r\nexclusively used to carry the dead shall be charged at the rate of \r\nRs.100/-; and \r\n(ii) temporary registration of any vehicle shall be charged at the rate of \r\nRs.200/-.”. \r\n(iii) for serial number 10 and the entry against it the following shall be \r\nsubstituted:− \r\n“10. Fee for transfer of ownership of a motor vehicle under sub rule \r\n(1) of rule 47 shall be charged at the following rates:− \r\n(a) a motorcycle, a scooter and an invalid \r\ncarriage or a trailer not having more than \r\ntwo wheels and not weighing more than \r\none ton in unladen weight; \r\nRs.100.00 \r\n(b) a heavy transport vehicle; Rs.4,000.00 \r\n(c) any other vehicle− \r\n(i) with engine capacity up to 1000 cc \r\n \r\nRs.1,000.00 \r\n(ii) with engine capacity exceeding 1000 \r\ncc \r\nRs.1,500.00” \r\n(iv) after serial 10, the following new serial numbers 11 and 12 shall be \r\nadded:− \r\n“11. Fee for issuance of a copy of record of part \r\nthereof including miscellaneous \r\ncertificates/orders relating to record maintained \r\nunder rule 44. \r\nRs.20.00 per \r\ncopy \r\n12. Fee for endorsement of Hire Purchase \r\nAgreement of a vehicle under rule 46− \r\n \r\n(i) a motorcycle/scooter Rs.100.00 \r\n(ii) a heavy transport vehicle; and Rs.4,000.00 \r\n(iii) any other vehicle.  \r\na)  with engine capacity upto 1000 cc Rs.1,000.00 \r\nb) with engine capacity exceeding \r\n1000 cc \r\nRs.1,500.00.” \r\n (2) In the Sixth Schedule, in serial number 9, in column 3, for the words, \r\nfigure and letters “if paid  by 31st March”, the words “to be paid within the prescribed \r\nperiod” shall be substituted. \r\n7. Amendment of Act XV of 1977 .– In the Punjab Finance Act, 1977 (XV of \r\n1977), in the Second Schedule in serial number 6− \r\n(i) after clause (v), the following new clause (vi) shall be added:− \r\n“(vi) Lawyers Rs.1,000/-“; \r\n(ii) clause (vi), (vii) and (viii)  shall be renumbered as (vii), (viii) and (ix) \r\nrespectively; \r\n(iii) for the renumbered clause (vii) and the entries against it, the following \r\nshall be substituted, namely:− \r\n“(vii)(a) Members of Stock Exchanges Rs.5,000/- \r\n(b) money changers−  \r\n(i) within Metropolitan \r\nand Municipal \r\nCorporations limits \r\nRs.3,000/- \r\n(ii) others Rs.1,000/- \r\n(c) Motorcycle/scooter dealers−  \r\n(i) within Metropolitan \r\nand Municipal \r\nCorporations limits \r\nRs.5,000/- \r\n(ii) others Rs.3,000/- \r\n(d) Motor car dealers and real \r\nestate agents− \r\n \r\n(i) within Metropolitan \r\nand Municipal \r\nCorporations limits \r\nRs.10,000/- \r\n (ii) others Rs.5,000/- \r\n(e) Recruiting agents−  \r\n(i) within Metropolitan \r\nand Municipal \r\nCorporations limits \r\nRs.10,000/- \r\n (ii) others Rs.5,000/-.”. \r\n(iv) after the renumbered clause (i x), a new clause (x) shall be added, \r\nnamely:− \r\n“(x) jewelers, departmental stores, electronic \r\ngoods stores, cable operators, printing \r\npresses and pesticide dealers \r\nRs.1,000/-\r\n.”.",
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