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  "title": "PUNJAB FINANCE ACT, 1974",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/U2YHNQs5Vm8-",
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  "text": "THE PUNJAB FINANCE ACT, 1974 \r\n(X of 1974) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Definition \r\n3. Amendment of the Punjab Finance Act, 1973 (Punjab Act XIV of 1973) \r\n4. Amendment of West Pakistan Urban Immovable Property Tax Act, 1958 \r\n(W.P. Act V of 1958) \r\n5. Amendment of West Pakistan Entertainments Duty Act, 1958 (W.P. Act \r\nNo. X of 1958) \r\n6. Repeal of section 8 of the West Pakistan Finance Ordinance, 1969 (W.P. \r\nOrdinance No. VII of 1969) \r\n7. Application of existing laws \r\n8. Bar of suits in civil courts \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT, 1974 \r\n(X of 1974) \r\n[28th June, 1974] \r\nAn \r\nAct \r\nto continue and levy certain taxes and fees in the Province of the Punjab. \r\nPreamble.– WHEREAS it is expedient to continue and levy certain taxes and fees in \r\nthe Province of the Punjab; \r\nIt is hereby enacted as follows:– \r\n1. Short title, extent and commencement .– (1) This Act may be called the \r\nPunjab Finance Act, 1974. \r\n(2) It extends to the whole of the Province of the Punjab. \r\n(3) It shall come into force on and from the first day of July, 1974. \r\n2. Definition.– In this Act, unless there is anything repugnant in the subject or \r\ncontext “Government” means the Government of the Punjab. \r\n3. Amendment of the Punjab Finance Act, 1973 (Punjab Act XIV of 1973). – \r\nIn the Punjab Finance Act, 1973 (Punjab Act No. XIV of 1973), in the Sixth Schedule, \r\nfor the existing serial No. 1, the following shall be substituted: – \r\n“ \r\n”1. \r\n \r\n(i) Licence for \r\ninstallation of a \r\nnew cotton ginning \r\nfactory. \r\n \r\nRs.125/- per roller or its equivalent subject \r\nto a maximum of Rs.5,000/-. \r\n (ii) Licence for \r\ninstallation of a \r\nnew cotton \r\npressing factory. \r\nRs.5,000/- per baling press.” \r\n4. Amendment of West Pakistan\r\n2\r\n Urban Immovable Property Tax Act, 1958 \r\n(W.P. Act V of 1958). – In the West Pakistan\r\n3 Urban Immovable Property Tax Act, \r\n                                                           \r\n1This Act was passed by the Punjab Assembly on 28th June, 1974; assented to by the Governor of the Punjab on 28th June, \r\n1974; and, published in the Punjab Gazette (Extraordinary), dated 28th June, 1974, pages 890-A to 890-C. \r\n2Now „Punjab‟, see the Punjab Laws (Adaptation) Order, 1974 (Pb A.O. 1 of 1974); and published in the Punjab Gazette \r\n(Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see Article 2 and Schedule, Part III, at entry No.5  (w.e.f. \r\n14.8.1973). \r\n3Now „Punjab‟, see the Punjab Laws (Adaptation) Order, 1974 (Pb A.O. 1 of 1974) ; and published in the Punjab Gazette \r\n(Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see Article 2 and Schedule, Part III, at entry No. 5 (w.e.f. \r\n14.8.1973). \r\n1958 (West Pakistan Act V of 1958), in its application to the Province of the Punjab, \r\nin section 3-A, for the word “forty”, the word “fifty” shall be substituted. \r\n5. Amendment of West Pakistan\r\n4 Entertainments Duty Act, 1958 (W.P. Act \r\nNo. X of 1958) .– In the West Pakistan\r\n5\r\n Entertainments Duty Act, 1958 (West \r\nPakistan Act No. X of 1958), in its application to the Province of the Punjab, in \r\nsection 3, in sub -section (1), the words and commas “at the rate of fifty per cent of \r\nsuch payment, excluding the amount of the duty in case such duty does n ot exceed \r\nrupee one and twelve paisa s and at the rate of seventy -five per cent, excluding the \r\namount of duty, in case such payment exceeds rupee one and twelve paisa” the \r\nwords and commas “at the rate of one hundred and fifty per cent of such payment, \r\nexcluding the amount of duty, in case of admission to Race Courses and at the rate \r\nof one hundred per cent of such payment, excluding the amount of duty, in case of \r\nadmission to other entertainments” shall be substituted. \r\n6. Repeal of section 8 of the West Pak istan\r\n6 Finance Ordinance, 1969 (W.P. \r\nOrdinance No. VII of 1969).– In the West Pakistan\r\n7\r\n Finance Ordinance, 1969 (West \r\nPakistan Ordinance No. VII of 1969), section 8 is repealed. \r\n7. Application of existing laws .– Where any tax imposed or any fee levied by \r\nthis Act is by way of an addition to any tax imposed or fee levied by or under any \r\nenactment and rules in force in the Punjab, the procedure provided in such \r\nenactment and rules for the assessment, collection and recovery of such tax or fee \r\nshall, so far as  applicable, apply to the assessment, collection and recovery of \r\nadditional tax or fee as the case may be. \r\n8. Bar of suits in civil courts .– No suit shall lie in any civil court to set aside or \r\nmodify any assessment, levy or collection of a tax or fee made under this Act and the \r\nrules made thereunder. \r\n                                                           \r\n4Now „Punjab‟, see the Punjab Laws (Adaptation) Order, 1974 (Pb A.O. 1 of 1974); and published in the Punjab Gazette \r\n(Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see Article 2 and Schedule, Part III, at entry No.6  (w.e.f. \r\n14.8.1973). \r\n5Ibid. \r\n6Now „Punjab‟, see the Punjab Laws (Adaptation) Order, 1974 (Pb A.O. 1 of 1974) ; and published in the Punjab Gazette \r\n(Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see Article 2 and Schedule, Part III, at entry No. 97 (w.e.f. \r\n14.8.1973). \r\n7Ibid.",
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