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  "title": "PUNJAB FINANCE ACT, 1994",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/BjNXZQU0VGE-",
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  "text": "THE PUNJAB FINANCE ACT, 1994  \r\n(VI of 1994) \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 Act XIV of 1973 \r\n6. Repealed \r\nSCHEDULE \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT, 1994 \r\n(VI of 1994) \r\n[29th June, 1994] \r\nAn \r\nAct \r\nto levy and revise the rates of certain taxes, duties and fees in the Punjab. \r\nPreamble.– Whereas it is expedient to levy and revise the rates of certain taxes, \r\nduties and fees in 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, 1994. \r\n(2) It shall extend to the whole of the Punjab. \r\n(3) It shall come into force on and from the first day of July, 1994. \r\n2. Amendment of Act II of 1899 .– In the Stamp Act, 1899 (II of 1899) in section \r\n27–A, i n sub-section (1), after the words “ article 31” the words “or sub -article (b) of \r\narticle 33” shall be inserted. \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 2 , in clause (i) the words and brackets “(not being a District \r\nBoard)” shall be omitted; and \r\n(ii) in section 3 after sub -section (7) the following new sub -sections shall \r\nbe added:– \r\n“(8) From the first day of July, 1994 for calculating tax on owner –\r\noccupied properties the annual value sh all be increased by \r\ntwenty–five per cent of the annual value existing on the said \r\nday. \r\n(9) Additional tax at the rate of twenty –five per cent of the tax \r\npayable shall be charged on owner -occupied property built on a \r\nplot measuring two kanals or more or hav ing a covered area \r\nexceeding six thousand square feet.” \r\n4. Amendment of Act XXXII of 1958 .– In the Punjab Motor Vehicles Taxation \r\nAct, 1958 (XXXII of 1958)– \r\n                                                                 \r\n1This Act w as passed by the Punjab Assembly on 27th June, 1994; assented to by the Governor of the Punjab on 28th June, \r\n1994; and, w as published in the Punjab Gazette (Extraordinary), dated 29th June, 1994, pages 201 to 205. \r\n(i) in section 3 in sub -section (1), for the full stop at the end of the third \r\nproviso a colon shal l be substituted and thereafter the following further \r\nproviso shall be added:– \r\n“Provided further  that tax for a motor cycle, a scooter or a motor cycle \r\ndrawing a side trailer or cabin shall be levied lump sum once for all at the rate and \r\ntime specified in the Schedule to this Act.”; and \r\n(ii) for the existing Schedule the Schedule given in the Schedule to this Act \r\nshall be substituted. \r\n5. Amendment of Act XIV of 1973 .– In the Punjab Finance Act , 1973 (XIV of \r\n1973) in the Second Schedule , for Serial No. 9 an d the entries against it the \r\nfollowing shall be substituted:– \r\n“9. Registration fee under rule 42 shall be charged at the rate of half per \r\ncent of the value of the vehicle: \r\nProvided that– \r\n(i) vehicles meant for the invalid, ambulances and vehicles \r\ndesigned to be exclusively used to carry the dead shall be \r\ncharged at the rate of Rs. 100; \r\n(ii) tractors shall be charged at the rate of Rs. 800; and \r\n(iii) temporary registration of any vehicle shall be charged at the rate \r\nof Rs. 200.” \r\n2\r\n[6. * * * * * * * * * * *   ] \r\n                                                                 \r\n2Deleted by the Punjab Finance Ordinance, 2000 (III of 2000), w .e.f.1.7.2000, s.9; an d published in the Punjab Gazette \r\n(Extraordinary), dated 30.6.2000, pages 587 -595, w hich w ill remain in force under the Provisional Constitution (Amendment) \r\nOrder 1999 (9 of 1999), Article 4, notw ithstanding the maximum limit of three months prescribed und er Article 128 of the \r\nConstitution of the Islamic Republic of Pakistan. \r\nSCHEDULE \r\n(see section 4) \r\n“SCHEDULE \r\n(vide section 3 of the Motor Vehicles Taxation Act, 1958) \r\nS.No. Description of Motor Vehicles  Annual Rate of \r\nTax \r\n1. (a) An amount of Rs. 800 /- shall be charged for motor -cycles and \r\nscooters once for all at the time of  registration. \r\n \r\n (b) An amount of Rs. 1,200 /- shall be charged once for all at the \r\ntime of registration from a motor -cycle drawing a side trailer or \r\ncabin. \r\n \r\n (c) Tax shall be  charged once for all for motor cycles and scooters \r\nalready registered and payin g tax according to the following \r\nscale: \r\n \r\n Period for which tax has been paid  Scale   \r\n (i) not exceeding 3 years  Rs. 500/-  \r\n (ii) exceeding 3 years but not exceeding \r\n6 years \r\nRs. 350/-  \r\n (iii) exceeding 6 years but not exceeding \r\n10 years \r\nRs. 200/-  \r\n (iv) exceeding 10 years.  Rs. 100/-  \r\n2. Vehicles (including tricycles) used for the transport or haulage of goods or materials – \r\n (a) electrically propelled vehicles not exceeding 1250 kg ., in \r\nunladen weight; \r\nRs. 100/- \r\n (b) vehicles (including delivery vans) with maximum laden capacity \r\nup to 2030 kg .; \r\nRs. 500/- \r\n (c) vehicles with maximum laden capacity exceeding 2030 kg ., but \r\nnot exceeding 4060 kg .; \r\nRs. 820/- \r\n (d) vehicles with maximum laden capacity exceeding 4060 kg ., but \r\nnot exceeding 6090 kg .; \r\nRs. 1240/- \r\n (e) vehicles with maximum laden capacity exceeding 6090 kg ., but \r\nnot exceeding 8120 kg .; \r\nRs. 2440/- \r\n (f) vehicles with maximum laden capacity exceeding 8120 kg ., but \r\nnot exceeding 12000 kg .; \r\nRs. 3680/- \r\n (g) vehicles with long trailers or other vehicle s with maximum laden \r\ncapacity exceeding  12000 kg. ; \r\nRs. 5000/- \r\n3. Vehicles plying for hire and ordinarily used for the transport of passengers (taxis and buses) – \r\n (a) tricycles propelled by mechanical power (rickshaw cabs) with \r\nseating capacity of not mo re than 3 persons ; \r\nRs. 392/- \r\n (b) motor vehicles with a seating capacity of more than 20 persons \r\nplying for hire exclusively within the limits of a Corporation, \r\nMunicipality or Cantonment or partly within and partly outside \r\nsuch limits with sixty per cent  of the total length of the route \r\nfalling within the limits of a Corporation, Municipality or \r\nRs. 88/- \r\nper seat \r\nS.No. Description of Motor Vehicles  Annual Rate of \r\nTax \r\nCantonment; \r\n (c) mini buses with a seating capacity of more than 6 and less than \r\n20 persons plying for hire exclusively within the limits of \r\nCorporation, Municipality or Cantonment ; \r\nRs. 132/- \r\nper seat \r\n (d) other vehicles with a seating capacity of –  \r\n  (i) not more than 4 persons;  Rs. 520/- \r\n  (ii) more than 4 but not more than 6 persons ; Rs. 652/- \r\n  (iii) more than 6 persons.  Rs. 168/- \r\nper seat \r\nExplanation .– The seating capacity for the purpose of this clause does not include the seats meant \r\nfor driver and conductor.  \r\n4. Motor vehicles other than those mentioned above and having – \r\n (a) seating capacity of not more than 3 persons.  Rs. 250/- \r\n (b) seating capacity of more than 3 persons but not more than 6 \r\npersons– \r\n \r\n  (i) with engine power not exceeding 1000 cc  Rs. 500/- \r\n  (ii) with engine power exceeding 1000 cc but not exceeding \r\n1300 cc.  \r\nRs. 700/- \r\n  (iii) with engine power exceeding 1300 cc but not \r\nexceeding 1600 cc.  \r\nRs. 1200/- \r\n  (iv) with engine power exceeding 1600 cc.  Rs. 1500/- \r\n (c) seating capacity of more than 6 persons.  Rs. 225/- \r\nper seat \r\nExplanation I .– Station wagons and vans used for private purpose shall be taxed \r\nunder this clause. \r\nExplanation II.– Motor vehicles taxed under this clause shall pay tax at the \r\nconcessional rate of 75% of the payable tax on completion of 10 years of payment of \r\ntax after the date of registration.”.",
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