{ "schema_version": "qanun-law-text/1", "id": "punjab-code-82dc8a416c752e26", "title": "PUNJAB INFRASTRUCTURE DEVELOPMENT CESS ACT 2015", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-", "version": null, "source_snapshot": "2026-08-06T16:57:17Z", "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": "4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800", "source_sha256": "4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800", "text_version_id": "law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB INFRASTRUCTURE DEVELOPMENT CESS \r\nACT 2015 \r\n(XXX of 2015) \r\nCONTENTS \r\nCHAPTER I \r\nPRELIMINARY \r\n1. Short title, extent and commencement \r\n2. Definitions \r\nCHAPTER II \r\nSCOPE OF CESS \r\n3. Scope of cess and allied matters \r\n4. Person liable to pay cess \r\n5. Payment of cess \r\n5A. Refund \r\n6. Exemptions \r\nCHAPTER III \r\nOFFENCES AND PENALTIES \r\n7. Default surcharge \r\n8. Penalty \r\n9. Waiver of default surcharge or penalty \r\nCHAPTER IV \r\nMISCELLANEOUS \r\n10. Application of provisions of other laws \r\n10A. Appointment of Cess Officer \r\n11. Power to make rules \r\n12. Bar on adjustment \r\n13. Intersystem connectivity \r\n13A. Establishment of pickets, check-posts or monitoring stations \r\n13B. Posting and powers of officers \r\n13C. Assistance by other authorities and agencies \r\n13D. Electronic monitoring \r\n13E. Offences and penalties \r\n13F. Power to entrust functions \r\n14. Savings \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB INFRASTRUCTURE DEVELOPMENT CESS ACT 2015 \r\n(XXX of 2015) \r\n[26th June 2015] \r\nAn \r\nAct \r\nto levy and collect infrastructure development cess on transportation of goods \r\nmanufactured, produced or consumed in, imported into or exported out of the \r\nPunjab. \r\nIt is necessary to levy and collect infrastructure development cess on \r\ntransportation of goods manufactured, produced or consumed in, imported i nto or \r\nexported out of the Punjab; to provide resources for the maintenance, development \r\nand improvement of the infrastructure required, amongst other things, to cater for the \r\nload of goods traffic; and to deal with other purposes; \r\nBe it enacted by Provincial Assembly of the Punjab as follows: \r\nCHAPTER I \r\nPRELIMINARY \r\n1. Short title, extent and commencement .– (1) This Act may be cited as the \r\nPunjab Infrastructure Development Cess Act 2015. \r\n(2) It extends to whole of the Punjab. \r\n(3) It shall come into force from the 1st day of July 2015. \r\n2. Definitions.– In this Act: \r\n(a) “Authority” means the Punjab Revenue Authority established under the \r\nPunjab Revenue Authority Act 2012 (XLIII of 2012); \r\n(b) “cess” means the infrastructure cess levied and collected under the Act \r\nand includes default surcharge or penalty or any other sum payable \r\nunder the Act or the rules; \r\n(c) “Customs Act” means the Customs Act, 1969 (IV of 1969), and rules \r\nmade or notifications issued under that Act; \r\n2[(ca) “exported out of the Punjab” means the transportation of goods out of \r\nthe territorial limits of the Punjab;] \r\n \r\n(d) “FBR” means the Federal Board of Revenue established under the \r\nFederal Board of Revenue Act, 2007 (IV of 2007); \r\n \r\n1This Act was passed by the Punjab Assembly on 2 4 June 2015; assented to by the Governor of the Punjab on 26 June 2015; \r\nand, was published in the Punjab Gazette (Extraordinary), dated 26 June 2015, pp. 7369-7372 \r\n2Inserted by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in the Punjab \r\nGazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 2(a). \r\n(e) “goods” means goods classifiable under the First Schedule to the \r\nCustoms Act and includes the goods defined under that Act; \r\n(f) “Government” means Government of the Punjab; \r\n1[(fa) “imported into the Punjab” means the transportation of imported goods \r\ninto the territorial limits of the Punjab, and includes transportation of \r\nimported goods through the terr itorial limits of the Punjab to any other \r\nprovince of Pakistan; \r\nExplanation: A goods declaration having an address within the Punjab \r\nor where the registered business address of the importer, consignee, \r\nor owner of the goods is situated in the Punjab, shall be deemed to \r\nconstitute import into the Punjab for the purposes of levying and \r\ncollection of cess;] \r\n(g) “infrastructure” includes roads, streets, bridges, culverts, lights on \r\npassage, beaches, public parks, place of public recreation or \r\nenjoyment and convenience, eating places, landscape, forests, \r\nfisheries, delta conservation, lakes, breeding places of aquatic life, \r\nwildlife and its sanctuaries, public schools, vocational and technical \r\ntraining centers and projects, libraries, museums and similar \r\ninstitutions controlled and financed by the Punjab, control of traffic for \r\nsmooth flow and other movement of goods, public order, police force, \r\npatrol for safety of goods, stands for loading and unloading of goods, \r\nparking places, markets, water supply, hospi tals and dispensaries and \r\ndevelopment, improvement, maintenance and protection of such \r\ninfrastructure; \r\n(h) “person” includes: \r\n(i) an individual; \r\n(ii) an association of persons; \r\n(iii) a company incorporated, formed, organized or established in \r\nPakistan or elsewhere; \r\n(iv) the Federal Government; \r\n(v) a Provincial Government; \r\n(vi) a local authority in Pakistan; or \r\n(vii) a foreign government, political subdivision of a foreign \r\ngovernment, or public international organization; \r\n2[(ha) “regulations” means the regulations framed under the Act;] \r\n(i) “rules” means the rules made under the Act; \r\n(j) “Sales Tax Act” means the Sales Tax Act, 1990 (VII of 1990); and \r\n1\r\n[(k) “value” means the value of goods being imported or exported, as \r\ndetermined by an officer of customs for purposes of the Customs Act, \r\n \r\n1 Inserted by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in the Punjab \r\nGazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 2(b). \r\n2Added by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in the Punjab \r\nGazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 2(c). \r\n1969, provided t hat in case of goods manufactured, produced or \r\nconsumed in Pakistan, the value shall be determined by reference to \r\nthe value determined under the Sales Tax Act for purposes of levy and \r\npayment of sales tax.] \r\nCHAPTER II \r\nSCOPE OF CESS \r\n3. Scope of cess and allied matters.– 2[(1) Subject to the provisions of this Act \r\nand the rules, there shall be levied and collected a cess on all goods manufactured, \r\nproduced, consumed, imported into the Punjab or exported out of the Punjab at the \r\nrate of 0.90% of the total value of such goods as assessed for customs purposes, \r\nwhether customs clearance of those goods occurs within the Punjab or not.] \r\n(2) The cess shall be deposited in the Provincial Consolidated Fund to be \r\nutilized by the Government for maintenance and development of i nfrastructure and \r\nother activity ancillary to the infrastructure in such manner as may be deemed proper \r\nby the Government. \r\n4. Person liable to pay cess .– (1) Every person manufacturing, producing or \r\nconsuming goods and every person importing goods into the Pu njab through any \r\nport, dry -port, airport or custom station including bonded warehouse and every \r\nperson exporting goods out of the Punjab shall be liable to pay the cess. \r\n(2) Nothing contained in this section shall prevent the collection of cess \r\nfrom a different person if that person is made separately, jointly or severally liable for \r\npayment of the cess under this Act or the rules. \r\n5. Payment of cess.– (1) In case of goods imported into or exported out of the \r\nPunjab, cess shall be payable in the same manner and at the same time as if it were \r\na customs duty regardless whether or not the goods are liable to such duty. \r\n(2) In case of goods manufactured, produced or consumed in the Punjab, \r\ncess shall be payable in the same manner and at the same time as if it were a sales \r\ntax payable under the Sales Tax Act. \r\n(3) The amount of cess shall be deposited in such head of account as may \r\nbe specified by the Government. \r\n(4) Notwithstanding anything contained in this section, the Authority may, \r\nin respect of any goods, category or class of g oods and subject to such conditions, \r\nrestrictions or limitations, if any, specify any other manner or time or mode of \r\npayment of cess. \r\n3\r\n[5A. Refund .– Notwithstanding anything contained in this Act, the Authority or its \r\nauthorized officer, subject to such c onditions and restrictions as may be prescribed, \r\n \r\n1Substituted by the Punjab Finance Act 2016 (XXXV of 20 16), published in the Punjab Gazette (Extraordinary), dated: \r\n29.06.2016, pp. 6083-6092, s.9: it came into force on 1 July 2016 \r\n2Substituted by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in the Punjab \r\nGazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 3. \r\n3Inserted by the Punjab Infrastructure Development Cess (Amendment) Act 2025 (XIII of 2025 ), published in the Punjab \r\nGazette (Extraordinary), dated: 18 March 2025, p. 3557, s. 2. \r\nmay allow refund of cess claimed to have been paid through inadvertence, error or \r\nmisconstruction.] \r\n6. Exemptions.– (1) Notwithstanding anything contained in sections 3 and 5 \r\nand unless otherwise specified or d irected by the Government through a notification \r\nin the official Gazette, the goods exported ou t of the Punjab 1[,] the goods \r\nmanufactured, produced or consumed (other than goods imported on payment of \r\ncess) in the Punjab 2[and the goods exempted by the Fed eral Government from \r\npayment of duties and taxes for import] shall be exempt from cess. \r\n(2) The cess shall not be payable in respect of imported fresh food items \r\nlike fresh vegetables and fresh fruits. \r\n(3) The Authority may, with the approval of the Government and subject to \r\nsuch conditions as it may impose, by the notification in official Gazette, exempt any \r\ngoods, or category or class of goods from the payment of whole or any part of the \r\ncess: \r\n 3[Provided that where the Government considers appropriate and necess ary, \r\nit may allow exemption from payment of cess from any previous date as may be \r\nspecified in the notification.] \r\nCHAPTER III \r\nOFFENCES AND PENALTIES \r\n7. Default surcharge.– (1) Where any person has not paid any amount of cess \r\ndue under this Act, he shall, i n addition to the cess due or any other penalties \r\npayable under the Act, pay default surcharge at the rate of two percent of the \r\npayable amount of the cess per month. \r\n(2) Where necessary, the amount of default surcharge shall be prorated \r\nbut in a case the period of default is less than one month, the amount of default \r\nsurcharge shall not be prorated. \r\nExplanation.– For the purposes of this section, the ces s due does not include \r\npenalty. \r\n8. Penalty.– Where a person has failed to pay any amount of cess, he shall be \r\nliable to pay a penalty not exceeding ten percent of the amount of cess due and \r\npayable. \r\n9. Waiver of default surcharge or penalty .– The Authority may, subject to \r\nsuch conditions as it deems appropriate, waive the payment of default surcharge on \r\ncess under section 7 or penalty under section 8 in any case or class of cases. \r\nCHAPTER IV \r\n \r\n1For the word “and” substituted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), \r\ndated: 30th June 2021, pp. 10047-10050 s.6. \r\n \r\n2Inserted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), d ated: 30th June \r\n2021, pp. 10047-10050 s.6. \r\n \r\n3Added by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June 2020, \r\npp. 4353-4359, s. 6. \r\nMISCELLANEOUS \r\n10. Application of provisions of other laws.– (1) In case of goods imported into \r\nor exported out of the Punjab, the Customs Act shall, as nearly as possible, apply t o \r\nthe collection, payment and administration of the cess in so far as it relates to: \r\n(a) manner, time and mode of payment; \r\n(b) declarations, processing and management thereof; \r\n(c) keeping of records, accounts and documents; \r\n1[(d) ****] \r\n2[(e) ****] \r\n(f) all other ancillary matters. \r\n(2) Where required in case of goods manufactured, produced or \r\nconsumed in the Punjab, the Sales Tax Act and the rules made and notifications, \r\norders and instructions issued under the Sales Tax Act shall, as nearly as possible, \r\napply to collection and payment of cess under this Act in so far as they relate to the \r\nmatters covered in subsection (1). \r\n3[(2a) Notwithstanding anything contained in this Act, the Punjab Sales Tax \r\non Services Act 2012 (XLII of 2012), and the rules made thereunder, shall, as nearly \r\nas possible, apply in so far as it relates to: \r\n(a) seeking information or requisitioning record; \r\n(b) issuance of show cause notice; \r\n(c) adjudication including appeal and reference; \r\n(d) imposition of penalty and prosecution; \r\n(e) recovery; \r\n(f) enforcement; and \r\n(g) all other ancillary matters thereto.] \r\n(3) This Act and the rules shall be treated as fiscal law for the purpose of \r\nclause (h) of section 2 of the Punjab Revenue Authority Act 2012 (XLIII of 2012). \r\n4[10A. Appointment of Cess Officer .– The Authorit y may, by notification in the \r\nofficial Gazette, designate its one or more officers as Cess Officer for the purposes \r\nof this Act.] \r\n \r\n1Omitted by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in the Punjab \r\nGazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 49(a). \r\n2Omitted by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in the Punjab \r\nGazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 4(a). \r\n3Inserted by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in the Punjab \r\nGazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 4(b). \r\n4Inserted by the Punjab Infras tructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in the Punjab \r\nGazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 5. \r\n11. Power to make rules 1[and frame regulations].– (1) The Authority may, with \r\nthe approval of the Government and by notification in the official Gazette, make rules \r\nfor carrying out the purposes of this Act. \r\n(2) The Government shall lay all the rules made during a financial year in \r\nProvincial Assembly of the Punjab at the time of presentation of the annual budget \r\nfor the next financial year. \r\n2[(2a) The Authority may, by notification in the official Gazette, frame \r\nregulations for carrying out the purposes of this Act.] \r\n(3) The Authority may issue 3[notification,] general orders, circulars or \r\ninstructions, directions or clarifications to carry out the purposes of this Act or the \r\nrules4[:] \r\n5[Provided that in case of issuance of a notification, it shall be published in the \r\nofficial Gazette.] \r\n12. Bar on adjustment.– The amount of cess payable or paid under this Act shall \r\nnot be adjusted against any other tax, levy or cess payable to the Government under \r\nany other law, and any other tax, levy or cess shall not be adjusted against any \r\namount of the cess payable under the Act. \r\n13. Intersystem connectivity.– The Authority may enter into such arrangements \r\nfor real time connectivity of its computerized system with the system of FBR or any \r\nother department, organization, institution or authority as it may deem proper for the \r\npurpose of regular or efficient monitoring of the collections and receipts of the cess. \r\n6[13A. Establishment of pickets, check -posts or monitoring stations .– The \r\nAuthority may, by notification in the official Gazette, establish pickets, check -posts \r\nor monitoring stations at such territorial limits of the Punjab, areas, entries, exit \r\npoints in the Punjab, or at any other strategic locations, as it may deem necessary, \r\nfor the purpose of monitoring, verification and ensuring proper collection of cess \r\nand may deploy its officers for such purposes in coordination with the concerned \r\nenforcement agencies. \r\n \r\n13B. Posting and powers of officers .– (1) The Authority may post its officers \r\nand officials on each picket or check -post or monitoring station as it may deem \r\n \r\n1Inserted by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in the Punjab \r\nGazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 6(a). \r\n2Inserted by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in the Punjab \r\nGazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 6(b). \r\n3Inserted by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in the Punjab \r\nGazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 6(c). \r\n4Substituted for \"full stop\" by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in \r\nthe Punjab Gazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 6(c). \r\n5Inserted by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in the Punjab \r\nGazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 6(c). \r\n6 Inserted by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV of 2026), published in the Punjab \r\nGazette (Extraordinary) dated 13.05.2026, pp. 6057-6059, s. 7. \r\nnecessary for the purposes of this Act, and designate an officer as officer in -\r\ncharge of such picket or check-post or monitoring station or all of them. \r\n (2) Notwithstanding the generality of the provisions of sub -section (1), \r\nthe officers and officials shall have the powers to stop, inspect, verify, and record \r\nthe movement of any goods liable to cess, and may require production of such \r\ndocuments or evidence as may be necessary to ensure proper assessment and \r\ncollection of the cess. \r\n13C. Assistance by other authorities and agencies .– The officers may, where \r\nnecessary, seek assistance of the custom s authorities, law enforcement agencies \r\nor any other public or private bodies for the purposes of coordination, data sharing, \r\nverification or operational support in connection with establishment, functioning \r\nand enforcement activities at such pickets, check-posts or monitoring stations. \r\n13D. Electronic monitoring.– The Authority may make electronic surveillance, \r\ntracking, or data transmission systems at the pickets, check -posts, or monitoring \r\nstations to ensure transparency, accountability and monitoring o f the movement of \r\ngoods liable to cess. \r\n13E. Offences and penalties .– Any person who obstructs, hinders or resists \r\nagainst the lawful functions of an officer at any picket, check -post, or monitoring \r\nstation, or who evades, attempts to evade, or abets evas ion of cess, or furnishes \r\nfalse or misleading information regarding goods liable to cess, shall be liable to a \r\npenalty which shall be at least equal to the amount of leviable cess and may \r\nextend to ten times the cess leviable on such goods, in addition to any other action \r\nthat may be taken under this Act. \r\n13F. Power to entrust functions .– The Authority may, by notification in the \r\nofficial Gazette, entrust the management, supervision or operation of any picket, \r\ncheck-post or monitoring station established u nder this Act to any department, \r\nauthority, agency or organization of the Government, subject to such conditions, \r\nlimitations and directions as it may specify in the notification.] \r\n14. Savings.– Where the Government or the Authority takes any action, makes \r\nany decision or orders, issues any instructions, directions, clarifications or \r\nnotifications in pursuance of or in exercising of powers conferred under any provision \r\nof any law in respect of any matter relating to the cess and allied issues covered \r\nunder this Act or the rules, such actions, decisions, orders, instructions, directions, \r\nclarifications and notifications shall be deemed to have been validly issued to serve \r\nthe purposes of this Act and the rules.", "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive", "passages": [ { "passage_id": "law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800:chars-0-1783:ffb881ece5206f22562c5d5abc8aa853448021e026377e05856d2de5dc42045b", "character_start": 0, "character_end": 1783, "utf8_byte_start": 0, "utf8_byte_end": 1785, "passage_sha256": 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