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  "id": "punjab-code-9817c3c0822e8a1b",
  "title": "PUNJAB FINANCE ORDINANCE, 1981",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/VGJcaAs.BTM-",
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  "text": "THE PUNJAB FINANCE ORDINANCE, 1981  \r\n(XIII of 1981) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Amendment of the Punjab Urban Immovable Property Tax Act, 1958 \r\n(W.P. Act No. V of 1958) \r\n3. Amendment of the Punjab Entertainments Duty Act, 1958 (W.P. Act X of \r\n1958) \r\n4. Amendment of the Punjab Motor Vehicles Taxation Act, 1958 (W.P. Act \r\nNo. XXXII of 1958) \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ORDINANCE, 1981  \r\n(XIII of 1981) \r\n[30th June, 1981] \r\nAn \r\nOrdinance \r\nto streamline the rates of certain taxes and duties in the Province of the Punjab \r\nPreamble.– WHEREAS it is expedient to streamline the rates of certain taxes and \r\nduties in the Province of the Punjab; \r\n NOW, THEREFORE,  in pursua nce of the Proclamation of fifth day of July, \r\n1977, read with the Laws (Continuance in Force) Order, 1977 (CMLA Order No.1 of \r\n1977), and the Provisional Constitution Order, 1981 (CMLA Order No. 1 of 1981), the \r\nGovernor of the Punjab is pleased to make and promulgate the following \r\nOrdinance:– \r\n1. Short title, extent and commencement .– (1) This Ordinance may be called \r\nthe Punjab Finance Ordinance, 1981. \r\n (2) It shall extend to the Province of the Punjab. \r\n (3) It shall come into force on the 1st day of July, 1981. \r\n2. Amendment of the Punjab Urban Immovable Property Tax Act, 1958 \r\n(W.P. Act No. V of 1958) .– In the Punjab Urban Immovable Property Tax Act, 1958 \r\n(W.P. Act V of 1958),– \r\n(a) in section 3, in sub -section (2), the full -stop occurring at the end shall \r\nbe r eplaced by a colon and thereafter the following proviso shall be \r\nadded:– \r\n“Provided that in respect of owner occupied residential properties \r\nbrought on the valuation list after the first day of July, 1981 as a result of \r\npreparation of a valuation list under  section 7 or amendment thereof \r\nunder section 9, as the case may be, the rate of tax shall be twelve and \r\na half per cent of the tax payable.”; \r\n(b) in section 4,– \r\n(i) in clause (c), in sub -clause (i) for the words “four hundred and \r\nthirty-two”, the words “s ix hundred and forty -eight” shall be \r\nsubstituted; \r\n(ii) clause (g) shall be substituted by the following:– \r\n“(g) one residential house owned by a widow, a disabled \r\nperson or minor whose father is dead: \r\n                                                                 \r\n1This Ordinance w as promulgated by the Governor of the Punjab on 30th June, 1 981; and, published in the Punjab Gazette, \r\n(Extraordinary), dated 30th June, 1981, pages 489-A to 489-C. \r\nProvided that where such a person owns more than one \r\nresidential building in the same or any other rating area, \r\nthe exemption shall be admissible to one of such houses \r\nof his choice. \r\nExplanation– Disabled person means a person who is permanently incapacitated to \r\nearn his livelihood.”; and \r\n(iii) after clause (g), the following clause (h) shall be added:– \r\n“(h) all houses planned and constructed for residential purposes only \r\nand actually and exclusively being used for residential purposes: \r\nProvided that such exemption shall be admissible in the \r\ncase of such houses only as are brought on the valuation list on \r\nor after the first day of July, 1981 and shall be available for a \r\nperiod of the first three years after such houses are brought on \r\nthe valuation list.” \r\n3. Amendment of the Punjab Entertainments Duty Act, 1958 (W .P. Act X of \r\n1958).– In the Punjab Entertainments Duty Act, 1958 (W.P. Act X of 1958),– \r\n(a) in section 2, in clause (d) the comma occurring after the word \r\n“performance” shall be replaced by the word “or” and the comma and \r\nthe word “amusement”  shall be del eted; and \r\n(b) in section 3, in sub -section (1), the full-stop occurring at the end of the \r\nsecond proviso shall be replaced by a colon and thereafter the \r\nfollowing new proviso shall be added:– \r\n“Provided further that where the entertainment is a stage drama,  the \r\nduty shall be levied at fifty per cent of the duty payable under this \r\nsection.” \r\n4. Amendment of the Punjab Motor Vehicles Taxation Act, 1958 (W.P. Act \r\nNo. XXXII of 1958) .– In the Punjab Motor Vehicles Taxation Act, 1958 (W.P. Act \r\nXXXII of 1958), in the Schedule, for the entries against Serial No. 3 (c), the following \r\nshall be substituted:– \r\n“Motor Vehicles with a seating capacity of more than 20 persons plying for \r\nhire exclusively within the limits of a Corporation, Municipality or Cantonment \r\nor partly within and partly outside such limits with sixty per cent of the total \r\nlength of the route falling within the limits of a Corporation, Municipality or \r\nCantonment 88.00 per seat.”",
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