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  "title": "WEST PAKISTAN FINANCE ACT, 1962",
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  "text": "THE WEST PAKISTAN FINANCE ACT, 1962 \r\n(I of 1962) \r\nCONTENTS \r\n1. Short title and commencement \r\n2. Definitions \r\n3. Surcharge on land revenue in certain districts \r\n4. Levy of cess on land revenue \r\n5. Surcharge on agricultural income-tax in certain districts \r\n6. Increase in stamp duty \r\n7. Tax on cinemas \r\n8. Repealed \r\n9. Tax on callings, professions, etc \r\n10. Tax on trades, import and export licenses \r\n11. Tax on Motor Vehicles \r\n12. Tax on railway fares and freights \r\n13. Toll on freight on goods carried by road \r\n14. Toll on vessels plying in inland waters \r\n15. Toll on fares and freights on inland traffic by vessels \r\n16. Tax on betting \r\n17. Penalty \r\n18. Abolition of Electricity Duty \r\n19. Application of existing laws \r\n20. Power to amend or vary an Act \r\n21. Power to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n3. THIRD SCHEDULE \r\n4. FOURTH SCHEDULE \r\n5. FIFTH SCHEDULE \r\n \r\nTEXT \r\n1\r\nTHE WEST PAKISTAN FINANCE ACT, 1962 \r\n(I of 1962) \r\n[6th July, 1962] \r\nAn \r\nAct \r\nto continue, levy and abolish certain taxes and duties in West Pakistan. \r\nWHEREAS it is expedient to continue, levy and abolish cert ain taxes and \r\nduties in the Province of West Pakistan; \r\n It is hereby enacted as follows:– \r\n1. Short title and commencemen t.– (1)This Act may be called the West \r\nPakistan Finance Act, 1962. \r\n(2) It shall come into force on and from the first day of July, 1962. \r\n(3) It shall extend, unless otherwise specified hereinafter, to the whole of \r\nWest Pakistan except the Tribal Areas. \r\n2. Definitions.– In this Act– \r\n(a) “agricultural year” means the agricultural year as defined in the Punjab \r\nLand Revenue Act, 1887\r\n2\r\n, (Act XVII of 1887); \r\n(b) “Government” means the Government of West Pakistan; \r\n(c) “revenue year” means the revenue year as defined in the Sind Land \r\nRevenue Code, 1879 (Sind Act V of 1879). \r\n3. Surcharge on land revenue in certain districts .– (1) There shall be levie d \r\nand collected from every owner of land which is assessed to land revenue in the \r\ndistricts of Karachi, Dadu, Hyderabad, Tharparker, Jacobabad, Larkana, \r\nNawabshah, Sanghar, Sukkur and Thatta an additional amount of land revenue by \r\nway of surcharge on the l and revenue payable in the revenue year, 1961 -62 at the \r\nrates specified in the First Schedule to this Act. \r\nExplanation.– For purposes of this section land revenue includes any water rate \r\npayable in respect of irrigated land. \r\n(2) The provisions of the Sind Land Revenue Code, 1879 (Sind Act V of \r\n1879), shall, as far as may be, apply to the assessment, collection and recovery of \r\nthe surcharge imposed under this section. \r\n                                                           \r\n1This Act was passed by the West Pakistan Assembly on 30th June, 1962; and, on its having been assented to by the \r\nGovernor of West Pakistan, it was published in the West Pakist an Gazette (Extraordinary), dated 6th July, 1962, pages 2693 -\r\n2701. For statement of objects and reasons, see Gazette of West Pakistan, dated 17th June, 1962, (Extraordinary), page 2467. \r\n2Repealed by the West Pakistan Land Revenue Act, 1967 (XVII of 1967), s.184 and the Schedule; and published in the Gazette \r\nof West Pakistan (Extraordinary), dated 7.12.1967. \r\n4. Levy of cess on land revenue .– (1) A development cess shall be levied on \r\nall lands in th e Province except the districts of Kalat, Kharan and Mekran at the rate \r\nof twenty-five per cent of the revenue payable in respect of such land. \r\n(2) The cess shall be payable by the person liable for the payment of land \r\nrevenue. \r\nExplanation.– In this sectio n, “land” means land assessed to land revenue and \r\nincludes land whereof the land revenue has been wholly or in part released, \r\ncompounded for, redeemed or assigned. \r\n(3) Government may, by notification, exempt any class of persons from the \r\npayment of the whole or any part of the cess or reduces the rate of the cess leviable \r\non any class of land. \r\n(4) The cess levied on the basis of land revenue shall be assessed, \r\ncollected and recovered in the manner prescribed, from time to time, by Government \r\nby statute , rules or orders for the assessment, collection and recovery of land \r\nrevenue. \r\n(5) Government may, by notification, modify the rules or orders referred to \r\nin sub -section (4) and may make further rules for the assessment, collection and \r\nrecovery of the cess. \r\n5. Surcharge on agricultural income -tax in certain districts .– (1) There shall \r\nbe levied and collected from every owner of land which is assessed to agricultural \r\nincome-tax in the districts of Bannu, Dera Ismail Khan, Hazara, Mardan, Kohat, \r\nPeshawar, Campbell pur, Dera Ghazi Khan, Gujranwala, Gujrat, Jhelum, Jhang, \r\nLahore, Lyallpur, Mianwali, Montgomery, Multan, Muzaffargarh, Rawalpindi, \r\nSargodha, Sheikhupura and Sialkot, on the land revenue payable in the agricultural \r\nyear 1961-62, an additional amount of agricultural income-tax by way of surcharge at \r\nthe rates specified in the Second Schedule to this Act. \r\n(2) The provisions of the North -West Frontier Province Agricultural \r\nIncome-tax Act, 1948 (N.W.F.P. Act XVII of 1948), and the Punajb Agricultural \r\nIncome tax Act, 1951 (Punjab Act XVI of 1951), shall, so far as may be, apply to the \r\nassessment, collection and recovery of the surcharge imposed under this section. \r\n6. Increase in stamp duty.– Until the 30th June, 1963, Schedule I to the Stamp \r\nAct, 1899 (Act II of 1899), shall have effect as if– \r\n(a) in Article I for the entries in the first and second columns, the following \r\nwere substituted namely:– \r\n“ACKNOWLEDGMENT OF a debt exceeding twenty rupees in amount \r\nor value written or signed by, or on behalf of , a debtor in  order to \r\nsupply evidence of such debt in any book (other than a banker’s pass \r\nbook) or on a separate piece of paper, when such book or paper is left \r\nin the creditor’s possession; provided that such acknowledgment does \r\nnot contain any promise to pay the de bt or any stipulation to pay \r\ninterest or to deliver any goods or other property,– \r\n(i) if the amount of value does not exceed 12 paisa. \r\none hundred rupees. \r\n(ii) in other cases 25 paisa.” \r\n(b) in Article 53, for the entries except the exemption in the first a nd \r\nsecond columns, the following were substituted, namely:– \r\n“RECEIPT (as defined by section 2 (23)) for any money or other \r\nproperty the amount or value of which,– \r\n(i) exceeds twenty rupees but does not 12 paisa. \r\nexceed one hundred rupees. \r\n(ii) in other cases 25 paisa.” \r\n7. Tax on cinemas .– There shall be levied and collected a tax on cinemas \r\npayable by the owner or management thereof at the following rates for the financial \r\nyear, 1962-63:– \r\n(i) In the case of a cinema classed as a first class cinema, one thousand  \r\nrupees; \r\n(ii) In the case of a cinema classed as a second class cinema, five \r\nhundred rupees; \r\n(iii) In the case of a cinema classed as a third class cinema, one hundred \r\nrupees. \r\n3\r\n[8. Entertainment tax.–  * * * * * * * * *   ] \r\n9. Tax on callings, professions, etc.– There shall be levied and collected from \r\nthe following classes of persons a tax of the amount specified against each for the \r\nfinancial year, 1962-63:– \r\nClass of persons Amount of tax \r\n(\r\ni) Legal practitioners of not less than five \r\nyears standing \r\nTwenty rupees \r\n(\r\nii) Income-tax practitioners Twenty rupees \r\n(\r\niii) Clearing agents, licensed or approved \r\nas Custom House Agents \r\nOne hundred rupees \r\n(\r\niv) Contractors supplying goods, \r\ncommodities and services to the \r\nCentral Government or the Provincial \r\nGovernment or any Local Authority \r\nTwo hundred \r\nrupees, or one \r\nhundred rupees, or \r\nfifty rupees \r\naccording to \r\nclassification. \r\n10. Tax on trades, import and export licenses.– (1) For the financial year, \r\n1962-63, there shall be levied and collected from every person engaged in the import \r\nand export trade who holds a license issued under the Imports and Exports (Control) \r\n                                                           \r\n3Repealed by the West Pakistan Finance (Amendment) Ordinance, 1963 (V of 1963), s.2; and published in the Gazette of West \r\nPakistan (Extraordinary), dated 5.2.1963, pages 693-694. \r\nAct, 1950 (Act XXXIX  of 1950), a tax on the value of the goods imported or, as the \r\ncase may be, exported against such license, according to the scale set ou t in the \r\nThird Schedule to this Act. \r\n (2) Government may, by a notification in the official Gazette, exclude any \r\nclass of license issued as aforesaid from the purview of sub -section (1), or, by a \r\ngeneral or a special order in writing, exempt a person holdi ng such license from the \r\npayment of the whole or a part of the tax payable by him in respect of the goods \r\nimported or exported against such license. \r\n11. Tax on Motor Vehicles.– There shall be levied and collected in any area in \r\nwhich a tax is imposed on motor vehicles by or under any enactment, a surcharge on \r\nsuch tax at the following rates for the financial year, 1962-63:– \r\n \r\n(i) Motor vehicles used for the transport or \r\ncarriage of goods and materials \r\nTwenty-five rupees \r\n \r\n(ii) Motor vehicles plying for hire and used \r\nfor transport of passengers– \r\n \r\n (a) licensed to carry not more than \r\neight persons \r\nTwelve rupees \r\n (b) Licensed to carry more than eight \r\npersons \r\nFifty rupees \r\n \r\n(iii) Motor cars not plying for hire Twelve rupees. \r\n12. Tax on railway fares and freigh ts.– Until the 30th day of June, 1962, there \r\nshall be levied and paid on railway fares and freights a tax according to the scale set \r\nout in the Fourth and Fifth Schedules to this Act. \r\n13. Toll on freight on goods carried by road .– (1) Until the 30th day of  June, \r\n1963, there shall be levied and collected on freights charged for goods transported \r\nby motor vehicles by road a toll according to the scale set out in the Fourth Schedule \r\nto this Act. \r\n(2) The toll shall be collected by the owner of the motor vehicle s and paid \r\nto the Government. \r\n14. Toll on vessels plying in inland waters. – (1) For the financial year 1962-63, \r\nthere shall be levied and collected in the District of Karachi a toll on steam vessels \r\nand motor vessels plying in inland water at the rates specified hereunder:– \r\nOn vessels of a tonnage of– \r\nLess than 100 tons One hundred rupees \r\n100 tons but less than 500 tons Two hundred and fifty \r\nrupees \r\n500 tons but less than 1,000 tons Five hundred rupees \r\n1,000 tons and upwards One thousand rupees. \r\n(2) The toll shall be payable by the owner or the charterer of the vessel. \r\n(3) In this section “steam vessels” and “motor vessels” mean every \r\ndescription of vessels propelled wholly or in part by the agency of steam or oil, as the \r\ncase may be. \r\n15. Toll on fares an d freights on inland traffic by vessels. – (1) For the \r\nfinancial year 1962-63, there shall be levied and collected in the District of Karachi, a \r\ntoll on fares and freights charged for transport by steam -vessels and motor -vessels \r\nplying in inland waters, acc ording to the scale set out in the Fourth and Fifth \r\nSchedules to this Act. \r\n(2) The toll shall be collected by the owner or the charterer of the vessels \r\nand paid to Government. \r\n(3) In this section “steam -vessels” and “motor -vessels” have the same \r\nmeaning as in section 14. \r\n16. Tax on betting .– Until the 30th June, 1963, there shall be levied and \r\ncollected in the District of Karachi an additional tax by way of surcharge amounting \r\nto twenty -five per cent of the betting tax on horse -racing or pony -racing imposed  \r\nunder any enactment for the time being in force. \r\nExplanation.– The expression “betting tax” includes a tax charged in respect of \r\nmoneys paid into a totalisat or by way of stakes or bets. \r\n17. Penalty.– If the person, who is responsible for the collection a nd payment of \r\nthe toll or tax under section 9, 10, 13, 14 or 15, fails to collect and pay the toll or tax \r\nas provided in the said section, he shall be liable to pay a penalty not exceeding the \r\namount of the toll, or tax payable. \r\n18. Abolition of Electricity Duty.– The electricity duty imposed under the Sind \r\nFinance Act, 1932 (Sind Act II of 1932), on units of electrical energy consumed is \r\nhereby abolished. \r\n19. Application of existing laws .– Where any tax or surcharge imposed by this \r\nAct is by way of an addi tion to or a surcharge on any existing tax imposed by or \r\nunder an enactment, the procedure provided in such enactment for the assessment, \r\ncollection and recovery of such tax, shall, so far as applicable, apply to the \r\nassessment, and collection and recovery of the additional tax or surcharge. \r\n20. Power to amend or vary an Act .– Government may, by notification, make \r\nsuch omissions from, additions to, adaptations, and modification of any West \r\nPakistan Act as may be necessary for the purpose of the levy and col lection of any \r\ntax imposed by this Act. \r\n21. Power to make rules.– (1) Government may make rules regarding– \r\n(i) Classification of cinemas for the purposes of section 7; \r\n(ii) Classification of contractors for the purpose of section 9; \r\n(iii) The procedure for the collection and payment of any tax or toll levied \r\nunder this Act; \r\n(iv) Any other matter incidental thereto. \r\n(2) Any rules made or deemed to have been made under the \r\ncorresponding provisions of the West Pakistan Finance Ordinance, 1961 (West \r\nPakistan Ordinance XV of 1961), and the Finance Ordinance, 1961 (Ordinance XXIV \r\nof 1961), shall, so far as may be, be continued and be deemed to have been made \r\nunder this Act. \r\nFIRST SCHEDULE \r\n[See SECTION 2] \r\nSurcharge \r\nWhere the total land revenue \r\nand water rate for irrigation \r\ndoes not exceed Rs.1,999 \r\nNil \r\nWhere the total land revenue \r\nand water rate for irrigation \r\nexceeds Rs.1,999 \r\n1½ per cent \r\nof such total. \r\nSECOND SCHEDULE \r\n[See Section 5] \r\n       Surcharge \r\nWhere the total land revenue \r\npayable does not exceed \r\nRs.349. \r\nNil \r\nWhere the total land revenue \r\npayable exceeds Rs.349 but \r\ndoes not exceed Rs.499. \r\nRupees \r\ntwelve. \r\nWhere the total land revenue \r\npayable exceeds Rs.499 but \r\ndoes not exceed Rs.749. \r\nRupees \r\ntwenty-\r\nfour. \r\nWhere the total land revenue \r\npayable exceeds Rs.749 but \r\ndoes not exceed Rs.999. \r\nRupees \r\nfifty. \r\nWhere the total land revenue \r\npayable exceeds Rs.999 but \r\ndoes not exceed Rs. 1,999. \r\nRupees \r\none \r\nhundred. \r\nWhere the total land revenue \r\npayable exceeds Rs.1,999 but \r\ndoes not exceed Rs.4,999. \r\nRupees \r\ntwo \r\nhundred \r\nand fifty. \r\nWhere the total land revenue \r\npayable exceeds Rs.4,999 but \r\ndoes not exceed Rs.9,999. \r\nRupees \r\nfive \r\nhundred. \r\nWhere the total land revenue \r\npayable exceeds Rs.9,999. \r\nRupees \r\none \r\nthousand. \r\nTHIRD SCHEDULE \r\n[See SECTION 10] \r\nAmount of tax \r\nWhen the licence is for an \r\namount not exceeding Rs.4,999. \r\nNil \r\nWhen the licence is for an \r\namount exceeding Rs.4,999 but \r\nnot exceeding Rs.9,999. \r\nRupees \r\nten. \r\nWhen the licence is for an \r\namount exceeding Rs.9,999 but \r\nnot exceeding Rs.19,999. \r\nRupees \r\nfifty. \r\nWhen the licence is for an \r\namount exceeding Rs.19,999 but \r\nnot exceeding Rs.49,999. \r\nRupees \r\none \r\nhundred \r\nand fifty. \r\nWhen the licence is for an \r\namount exceeding Rs.49,999 but \r\nnot exceeding Rs.99,999. \r\nRupees \r\nfive \r\nhundred. \r\nWhen the licence is for an \r\namount exceeding Rs.99,999. \r\nRupees \r\none \r\nthousand. \r\nFOURTH SCHEDULE \r\n[See SECTIONS 12, 13 AND 15] \r\n       Surcharge \r\nFreights (goods)– \r\nWhere the freight on any \r\nconsignment does not \r\nexceed Rs.3. \r\nNil \r\nWhere the freight on any \r\nconsignment exceeds \r\nRs.3 but does not exceed \r\nRs.10. \r\nSix paisa. \r\nWhere the freight on any \r\nconsignment exceeds \r\nRs.10 but does not \r\nexceed Rs.25. \r\nTwelve paisa. \r\nWhere the freight on any \r\nconsignment exceeds \r\nRs.25 but does not \r\nexceed Rs.50. \r\nTwenty-five paisa. \r\nWhere the freight on any \r\nconsignment exceeds \r\nRs.50 but does not \r\nexceed Rs.75. \r\nFifty paisa. \r\nWhere the freight on any \r\nconsignment exceeds \r\nRs.75 but does not \r\nexceed Rs.100. \r\nOne rupee. \r\nWhere the freight on any \r\nconsignment exceeds \r\nRs.100 but does not \r\nexceed Rs.150. \r\nTwo rupees. \r\nWhere the freight on any \r\nconsignment exceeds \r\nRs.150 but  does not \r\nexceed Rs.225. \r\nThree rupees. \r\nWhere the freight on any \r\nconsignment exceeds \r\nRs.225 but does not \r\nexceed Rs.300. \r\nFour rupees. \r\nWhere the freight on any \r\nconsignment exceeds \r\nRs.300. \r\nFour rupees plus \r\none rupee for \r\nevery hundred \r\nrupees in excess \r\nof thre e hundred \r\nrupees of freight. \r\nFIFTH SCHEDULE \r\n[See SECTIONS 12 AND 15] \r\nFares (Passengers)    Amount of tax \r\nOn a first class ticket.   50 paisa. \r\nOn a second class ticket.   25 paisa. \r\nOn an inter-class ticket.   12 paisa. \r\nOn a third class or deck ticket.  6 paisa. \r\nProvided that no tax shall be levied where the fare does not exceed Rs.3.",
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