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  "title": "PUNJAB FINANCE ACT, 1992",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/BjMCMAM9ATY-",
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  "text": "THE PUNJAB FINANCE ACT, 1992  \r\n(VI of 1992) \r\nCONTENTS  \r\n1. Short title, extent and commencement \r\n2. Amendment of Act II of 1899 \r\n3. Amendment of Act X of 1958 \r\n4. Amendment of Act XIV of 1973 \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT, 1992  \r\n(VI of 1992) \r\n[29th June, 1992] \r\nAn \r\nAct \r\nto continue and revise certain taxes and fees in the Punjab. \r\nPreamble.– Whereas, it is expedient to continue and revise certain taxes and fees \r\nin the 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, 1992. \r\n(2) It shall come into force on the first day of July 1992, except Section 3 \r\nwhich shall come into force at once. \r\n(3) It shall extend to the whole of the Punjab. \r\n2. Amendment of Act II of 1899.– In the Stamp Act, 1899 (II of 1899),– \r\n(i) in section 29, in clause (c), after the word “grantee”, the words “and \r\ngrantor in equal shares” shall be inserted; and  \r\n(ii) in Schedule I, in Article 23, for clause (b), the following shall be \r\nsubstituted– \r\n“(b) In case of \r\nimmovable \r\nproperty in an \r\nurban area. \r\nRupees eight and a half for every rupees one \r\nhundred or part thereof if the total value of the \r\nproperty does not exceed rupees three hundred \r\nthousand and rupees ten for every rupees one \r\nhundred or part thereof if the total value of the \r\nproperty exceeds that amount.” \r\n3. Amendment of Act X of 1958 .– In the Punjab Entertainments Duty Act, 1958 \r\n(X of 1958),– \r\n(1) in section 2, for clause (d), the following shall be substituted:– \r\n“(d) „Entertainment‟ includes any exhibition, performance, \r\namusement or horse racing to which persons are admitted on \r\npayment;”; \r\n(2) in section 3, in sub-section (1)– \r\n(i) for the words “one hu ndred percent”, the words “sixty -five \r\npercent” shall be substituted; and \r\n                                                                 \r\n1This Act w as passed by the Punjab Assembly on 25th June, 1992; assented to by the Governor of the Punjab on 28th June, \r\n1992; and w as published in the Punjab Gazette (Extraordinary), dated 29th June, 1992, Pages 2959-C to 2959-F. \r\n (ii) for the last proviso, the following shall be substituted:– \r\n“Provided further that if the amount of duty at the \r\naforementioned rate is not a multiple of ten paisas, the amount \r\nof duty shall be rounded to the next higher multiple of ten \r\npaisas.”; \r\n(3) after section 3, the following new section 3-A shall be added:– \r\n“3-A. Duty on special classes of entertainments .– Notwithstanding \r\nthe provisions of section 3, the duty on the entertain ments mentioned \r\nbelow in column No. 2 shall be charged at the rates mentioned against \r\neach in column No. 3:– \r\nS.No. Entertainment Rate of duty \r\n1 2 3 \r\n1. Admission to recreational parks, \r\namusement parks, fun lands and \r\nother similar recreational spots. \r\n(a) No duty for the first two years of the \r\nfunctioning of such entertainments;  \r\n  (b) ten percent of the payment for \r\nadmission during the next two years; \r\nand \r\n  (c) twenty-five percent of the payment \r\nfor admission thereafter. \r\n2. Stage drama Fifty percent of th e payment for \r\nadmission. \r\n3. Admission to horse racing.  Hundred percent of the payment for \r\nadmission.” \r\n(4) In Section 4, after the existing proviso, the following further proviso \r\nshall be added:– \r\n“Provided further that no duty on admission to an entertain ment shall be \r\ncharged from a bona fide proprietor of that entertainment or his spouse or children \r\nsubject to a maximum of four persons in a show.”. \r\n4. Amendment of Act XIV of 1973 .– In the Punjab Finance Act, 1973 (XIV of \r\n1973)– \r\n(1) section 4 shall be omitted. \r\n(2) in the Second Schedule, for entries against serial Nos. 1 to 5, the \r\nfollowing shall be substituted:– \r\n“1. Fee for the test of competence to drive under sub-rule (3) of rule \r\n8– \r\nSr. No. Vehicle  Rs. \r\n(i) Motor Cycle 30.00 \r\n(ii) Motor Cycle Rickshaw  30.00 \r\n(iii) Motor Cab Rickshaw  30.00 \r\n(iv) Motor Car 100.00 \r\n(v) Motor Cab/Taxi 40.00 \r\n(vi) Delivery Van 40.00 \r\n(vii) Light Transport Vehicle  50.00 \r\n(viii) Heavy Transport Vehicle  60.00 \r\n(ix) Light Transport Vehicle (P.S.V.)  50.00 \r\n(x) Heavy Transport Vehic le (P.S.V.)  60.00 \r\n(xi) Locomotive 100.00 \r\n(xii) Tractor 40.00 \r\n(xiii) Road Roller 100.00 \r\n(xiv) Invalid Carriage 20.00 \r\n(xv) Any other category  40.00 \r\n 2. Fee for issue of driving licence under clause (i) of rule 26– \r\nSr. No. Vehicle  Rs. \r\n(i) Motor Cycle 50.00 \r\n(ii) Motor Cycle Rickshaw  50.00 \r\n(iii) Motor Cab Rickshaw  50.00 \r\n(iv) Motor Car 100.00 \r\n(v) Delivery Van 60.00 \r\n(vi) Light Transport Vehicle  80.00 \r\n(vii) Heavy Transport Vehicle  100.00 \r\n(viii) Locomotive 140.00 \r\n(ix) Tractor 40.00 \r\n(x) Road Roller 100.00 \r\n(xi) Invalid Carriage 20.00 \r\n(xii) Any other category  40.00 \r\n 3. For renewal of driving licence under clause (ii) of rule 26– \r\n \r\n \r\na) If paid within thirty days from the day of \r\nthe expiry of a licence.  \r\nsame as for the issue of a \r\nlicence under serial No. 2  \r\nabove. \r\nb) If paid after thirty days but within ninety \r\ndays of the expiry of a licence.  \r\na sum equal to the fee under \r\nitem (a) above plus 50% thereof.  \r\nc) If paid after ninety days but within one \r\nyear of the expiry of a licence.  \r\na sum equal to double the f ee \r\nprescribed under item (a) above.  \r\nd) If paid after one year of the expiry of a \r\nlicence. \r\na sum equal to the fee under \r\nitem (c) above plus 25% thereof.  \r\n4. Fee for a duplicate licence under sub -\r\nrule (6) of rule 13, sub -rule (4) of rule 14 \r\nand sub-rule (4) of rule 15.  \r\na sum equal to the fee \r\nprescribed for the issue of a \r\nlicence under serial No. 2 \r\nabove. \r\n5. (i) Fee for learner‟s driving licence under \r\nsub-rule (2) of rule 19.  \r\nRs. 40.00 \r\n (ii) Fee for renewal of a learner‟s driving \r\nlicence under sub -rule (4) of rule 19.  \r\nRs. 20.00",
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