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  "title": "PUNJAB FINANCE ACT, 1995",
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  "text": "THE PUNJAB FINANCE ACT, 1995 \r\n(VI of 1995) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Amendment of Act II of 1899 \r\n3. Amendment of Act XIV of 1973 \r\n4. Amendment of Act XV of 1977 \r\n5. Amendment of Ordinance XIII of 1978 \r\n6. [Repealed]  \r\n7. [Repealed]  \r\n8. Punjab Education and Infrastructure Development Cess \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT, 1995 \r\n(VI of 1995) \r\n[27th June, 1995] \r\nAn \r\nAct \r\nto levy and enhance the rates of certain taxes, duties and fees in the Punjab. \r\n Preamble.– Whereas it is expedient to levy and enhance the rates of certain \r\ntaxes, duties and fees in the Punjab; \r\n It is hereby enacted as follows:– \r\n1. Short title, extent and commencement.– (1)  This Act may be called the \r\nPunjab Finance Act 1995. \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 1995. \r\n2. Amendment of Act II of 1899 .– In the Stamp Act, 1899 (II of 1899), in \r\nSchedule I, the following amendments shall be made; namely– \r\n(1) in Article 1, for the existing sub -articles (a) to (d), the following shall be \r\nsubstituted:– \r\n“(a) where such amount does not exceed One rupee \r\ntwo thousand rupees \r\n(b) where  such amount exceeds two Two rupees \r\nthousands rupees but does not exceed \r\nten thousand rupees \r\n(c) where  such amount exceeds Five rupees”; \r\nten thousand rupees \r\n(2) in Article 2, in sub -article (b), for the word “Fifty”, the words “One \r\nhundred” shall be substituted; \r\n(3) in Article 3, for the word “Fifty”, the words “One hundred” shall be \r\nsubstituted; \r\n(4) in Article 4, for the word “Five”, the word “Ten” shall be substituted; \r\n(5) in Article 5– \r\n(i) in sub -article (a), for the word “One”, the word “Two” shall be \r\nsubstituted; \r\n(ii) in sub -article (b), for the words “Fifty paisa”, the words “ One \r\nrupee” and for the words “subject to a maximum of fifty rupees”, \r\n                                                           \r\n1This Act was passed by the Punjab Assembly on 27th June, 1995 ; assented to by the Governor of the Punjab on 27th June, \r\n1995; and, was published in the Punjab Gazette (Extraordinary), dated 27th June, 1995, pages 103 to 112. \r\nthe words “subject to a maximum of one hundred rupees” shall \r\nbe substituted; \r\n(iii) in sub -article (c), for the words “Twenty five paisa”, the words \r\n“One rupee” shall be substituted; \r\n(iv) the following new sub-article (cc) shall be added:– \r\n“(cc) if relating to the sale of immovable property  Fifty rupees” \r\n(v) in sub-article (d), for the word “Ten”, the word “Twenty” shall be \r\nsubstituted; \r\n(6) in Article 7– \r\n(i) in sub-article (a), for the words “Thirty five”, the word “Fifty” shall \r\nbe substituted; and \r\n(ii) in sub -article (b), for the word “seventy”, the words “One \r\nhundred” shall be substituted; \r\n (7) in Article 8– \r\n(i) in sub -article (a), for the words “The same duty as on a Bond \r\n(No.15) for suc h amount”, the words “Three rupees for every \r\none hundred rupees or part thereof” shall be substituted; and \r\n(ii) in sub-article (b), for the word “Fifty”, the words “One hundred” \r\nshall be substituted; \r\n(8) in Article 9, for the word “Fifty”, the words “One h undred” shall be \r\nsubstituted; \r\n(9) for Article 10, the following shall be substituted:– \r\n“10. ARTICLES OF \r\nASSOCIATION \r\nOF A \r\nCOMPANY \r\nOne hundred rupees plus ten paisa per one \r\nhundred rupees of the amount of the share \r\ncapital or the nominal share capital, subject to a \r\nmaximum of five thousand rupees.”; \r\n(10) in Article 12, for the words “The same duty as on a Bond (No.15)”, the \r\nwords “Three rupees for every one hundred rupees or part thereof” \r\nshall be substituted; \r\n(11) in Article 13– \r\n(i) for sub-article (a), the following shall be substituted:- \r\n“(a) where payable otherwise than on demand but not more \r\nthan one year after date or sight– \r\n(i) if drawn singly two rupees for every one \r\nthousand rupees or part \r\nthereof of the amount of the \r\nBill \r\n(ii) if drawn in set of two \r\nor more, for each \r\npart of the set \r\none rupee for every one \r\nthousand rupees or part \r\nthereof of the amount of the \r\nBill \r\n(ii) in sub-article (b), for the words “one half of the duty payable on \r\na Bond (No.15) for the same amount”, the following shall be \r\nsubstituted:– \r\n“If drawn singly If drawn in set of two , \r\nfor each part of the set \r\nIf drawn in \r\nset of \r\nthree, for \r\neach part \r\nof the set \r\nThree rupees for every \r\none thousand rupees \r\nor part thereof of the \r\namount of the Bill \r\nTwo rupees for every \r\none thousand rupees or \r\npart thereof of the \r\namount of the Bill \r\none rupee \r\nfor every \r\none \r\nthousand \r\nrupees or \r\npart thereof \r\nof the \r\namount of \r\nthe Bill” \r\n(12) in Article 14, for the words “One rupee”, the word “Ten rupees” shall be \r\nsubstituted; \r\n(13) for Article 15, the following shall be substituted:– \r\n“15.BOND as defined by section 2(5) not being a DEBENTURE \r\n(No.27) and not being otherwise provided for by this Act, or by the \r\nCourt Fees Act, 1870– \r\n(i) where the amount or value secured does  not exceed five \r\nhundred rupees                        Fifteen rupees \r\n(ii) where it exceeds five hundred rupees, for every \r\nadditional amount of five  hundred rupees or part thereof \r\nFifteen rupees”; \r\n (14) in Article 17, for the word “twenty”, the word “Fifty” shall be substituted; \r\n (15) for Article 18, the following shall be substituted:– \r\n“18. CERTIFICATE OF SALE  (in \r\nrespect of each property put up as a \r\nseparate lot and sold) granted to the \r\npurchaser of any property sold by public \r\nauction by a Civil or Revenue Court, or \r\nCollector or other Revenue Officer \r\nThe same duty as on a \r\nConveyance (No.23), for \r\na consideration equal to \r\nthe amount of the \r\npurchase money”; \r\n (16) in Article 19, for the word “Two”, the word “Five” shall be substituted; \r\n (17) in Article 20, for the word “Five”, the word “Ten” shall be substituted; \r\n(18) in Article 22, for the word “Fifty”, the words “One hundred” shall be \r\nsubstituted; \r\n(19) after Article 22, the following new Article 22-A shall be added:– \r\n“22-A. CONTRACT, that is to say any instrument of the nature of \r\nmemorandum of agreement mad e or entered into by a contractor with \r\nGovernment, Corporation, Local Body, Local Authority, agency or \r\norganisation set up or controlled by the Federal or the Provincial \r\nGovernment– \r\n(a) to execute any work-  \r\n(i) where the amount of the contract does \r\nnot exceed fifty thousand rupees \r\nOne hundred \r\nrupees \r\n(ii) where it exceeds fifty thousand rupees \r\nbut does not exceed five lac rupees \r\nTwo hundred \r\nrupees \r\n(iii) where it exceeds five lac rupees but \r\ndoes not exceed fifteen lac rupees \r\nFive hundred \r\nrupees \r\n(iv) where it exceeds fifteen lac rupees but \r\ndoes not exceed twenty five lac rupees \r\nSeven \r\nhundred and \r\nfifty rupees \r\n (v) where it exceeds twenty five lac rupees One \r\nthousand \r\nrupees \r\n(b) to procure stores and \r\nmaterials \r\nTwenty five paisa for every one hundred \r\nrupees or part thereof of the amount of \r\nthe contract”; \r\n(20) in Article 24, in sub -article (ii), for the word “Five”, the word “Ten” shall \r\nbe substituted; \r\n(21) in Article 25, in sub -article (b), for the word “Five”, the word “Ten” shall \r\nbe substituted; \r\n(22) in Article 26, in sub -article (b), for the word “Fifty”, the words “One \r\nhundred” shall be substituted; \r\n(23) in Article 27, for sub-article (b), the following shall be substituted:– \r\n “(b) by delivery– \r\nfor every rupees five hundred or part thereof of the \r\nface value of the debenture or participation term \r\ncertificate \r\nEighteen \r\nrupees”; \r\n(24) in Article 28, for the word “Two”, the word “Five” shall be substituted; \r\n(25) in Article 29, for the word “Fifteen”, the word “Thirty” shall be \r\nsubstituted; \r\n(26) for Article 33, the following shall be substituted:– \r\n“33. GIFT– Instrument of, including a memorandum of oral gift of \r\nimmovable property, not being a SETTLEMENT (No.58) or WILL OR \r\nTRANSFER (No.62)– \r\n(a) (i) when executed in \r\nfavour of legal heirs \r\nin respect of \r\nagricultural land \r\nTwo rupees for every one hundred \r\nrupees or part thereof of the value \r\nof the property as set forth in such \r\ninstrument \r\n (ii) in any other case, in \r\nrespect of agricultural \r\nland \r\nFive rupees for every one hundred \r\nrupees or part thereof of the value \r\nof the property \r\n(b) (i) when executed in \r\nfavour of legal heirs in \r\nrespect of immovable \r\nproperty other than \r\nagricultural land \r\nThree rupees for every one hundred \r\nrupees or part thereof of the value of \r\nthe property as notified by the District \r\nCollector \r\n (ii) when executed in \r\nrespect of immovable \r\nproperty in an urban \r\narea as defined under \r\nExplanation-I in \r\nArticle 23 \r\nSeven rupees for every one hundred \r\nrupees or part thereof of the value of \r\nthe property as notified by the \r\nDistrict Collector \r\n(c) other property Six rupees for every one hundred \r\nrupees or part thereof of the value \r\nof the property”; \r\n(27) in Article 37, for the words “Two rupees”, the following shall be \r\nsubstituted:– \r\n“Ten rupees plus five paisa per one hundred rupees subject to a \r\nmaximum of five hundred rupees”; \r\n(28) in Article 38, for the word “Thirty”, the word “Fifty” shall be substituted; \r\n(29) in Article 39, for sub -articles (a) and (b), the following shall be \r\nsubstituted:– \r\n“one hundred rupees plus one rupee per one hundred rupees or part \r\nthereof subject to a maximum of five thousand rupees” \r\n(30) in Article 41, for sub -articles (a) and (b), the following shall be \r\nsubstituted:– \r\n“(a) when the loan is repayable, not more than three months \r\nfrom the date of the instrument, for every two hundred \r\nrupees or part thereof of the sum secured \r\nOne \r\nrupee \r\n(b) when the loan is repayable more than three months, but \r\nnot more than eighteen months from the date of the \r\ninstrument, for every one hundred rupees or part \r\nthereof of the sum secured \r\nTwo \r\nrupees”; \r\n(31) in Article 43– \r\n(i) in sub -article (a), for the word “Two”, the word “Five” shall be \r\nsubstituted; \r\n(ii) in sub -article (b), for the word “Two”, the word “Five” shall be \r\nsubstituted; \r\n(iii) in sub -article (c), for the word “Forty”, the word “Fifty” shall be \r\nsubstituted; \r\n(32) in Article 45, for the words “The same duty as on a Bond (No.15)”, the \r\nwords “Three rupees for every one hundred rupees or part thereof” \r\nshall be substituted; \r\n(33) in Article 46, in Part A– \r\n(i) in sub-article (a), for the word “Fifty”, the words “ One hundred” \r\nshall be substituted; \r\n(ii) in sub -article (b), for the words “Two hundred and fifty”, the \r\nwords “Five hundred” shall be substituted; \r\n(34) in Article 48, for sub -articles (a) to (f), the following shall be \r\nsubstituted:– \r\n“(a) when executed for a uthorizing not \r\nmore than ten persons; \r\nOne hundred rupees \r\n(b) when given for consideration and \r\nauthorizing the attorney to sell any \r\nimmovable property \r\nThe same duty as is \r\nleviable on a conveyance \r\n(No.23) for the amount of \r\nthe consideration \r\n(c) in any other case Ten rupees for each \r\nperson authorized” \r\n(35) in Article 49, for sub-article (a), the following shall be substituted:– \r\n “(a) when payable on demand– \r\n(i) when the amount or value does not \r\nexceed Rs. 2,50000/- \r\nThirty rupees \r\n(ii) when the amount or val ue exceeds \r\nRs.2,50000/- but does not exceed \r\nRs.5,00000/- \r\nSixty rupees \r\n(iii) in any other case One hundred \r\nrupees” \r\n(36) in Article 50, for the word “Five”, the word “Ten” shall be substituted; \r\n(37) in Article 51, for the word “Five”, the word “Ten” shall be substituted; \r\n(38) in Article 52, for the word “Two”, the word “Five” shall be substituted; \r\n(39) in Article 53, for sub -articles (a) to (d), the following shall be \r\nsubstituted:– \r\n“(a) where such amount does not exceed two thousand \r\nrupees \r\nOne rupee \r\n(b) where such amount exceeds two thousand rupees \r\nbut does not exceed ten thousand rupees \r\nTwo rupees \r\n(c) where such amount exceeds ten thousand rupees Five \r\nrupees” \r\n(40) in Article 54– \r\n(i) in sub -article (a), for the words “The same duty as on a Bond \r\n(No.15) for the amount of such consideration as set forth in the \r\nre-conveyance.”, the words “Thirty rupees” shall be substituted; \r\n(ii) in sub-article (b), for the word “Fifty”, the words “One hundred” \r\nshall be substituted; \r\n(41) in Article 55, for the words “The same  duty as on a Bond (No.15) ”, the \r\nwords “Four rupees for every one hundred rupees or part thereof” shall \r\nbe substituted; \r\n(42) in Article 57– \r\n(i) in sub -article (a), for the words “The same duty as on a Bond \r\n(No.15) for the amount secured”, the words “Thirty  rupees” shall \r\nbe substituted; \r\n(ii) in sub-article (b), for the word “Fifty”, the words “One hundred” \r\nshall be substituted; \r\n(43) in Article 58, in Part A, in clause (i), for the words “One rupee”, the \r\nwords “Two rupees” shall be substituted; \r\n(44) in Article 60, for the word “Two”, the word “Five” shall be substituted; \r\n(45) in Article 61, in sub -article (b), for the word “Fifty”, the words “One \r\nhundred” shall be substituted; and \r\n(46) in Article 64, for the word “Fifty”, wherever occurring, the words “One \r\nhundred” shall be substituted. \r\n3. Amendment of Act XIV of 1973 .– In the Punjab Finance Act 1973 (XIV of \r\n1973), in the Sixth Schedule, in column 3, against serial No.9, for the words and \r\nfigures “Rs.2.00 per maund” and “Rs. 4.00 per maund”, the words “paisa ei ght per \r\nkg” and “paisa sixteen per kg”, shall respectively be substituted. \r\n4. Amendment of Act XV of 1977 .– In the Punjab Finance Act, 1977 (XV of \r\n1977), for the Second Schedule, the First Schedule to this Act shall be substituted. \r\n5. Amendment of Ordinanc e XIII of 1978 .– In the Punjab Finance Ordinance, \r\n1978 (XIII of 1978), in section 9, for the words “One and a half paisa”, the words \r\n“paisa two” shall be substituted. \r\n2\r\n[6. Provincial Tax on Bank Cheques.– *  *  *  *  *  *  *  *  *  *] \r\n3\r\n[7. Tax on Advertisements.– *  *  *  *  *  *  *  *   *  *  *    ] \r\n                                                           \r\n2Deleted by the Punjab Finance Ordinance, 2000 (III of 2000),  w.e.f. 1.7.2000, s.10; and publ ished in the Punjab Gazette \r\n(Extraordinary), dated 30.6.2000, pages 587-595, which will remain in force under the Provisional Constitution (Amendment) \r\nOrder 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Art icle 128 of the \r\nConstitution of the Islamic Republic of Pakistan. \r\n8. Punjab Education and Infrastructure Development Cess .– (1) There shall \r\nbe levied and collected a cess to be called the “Punjab Education and Infrastructure \r\nDevelopment Cess” at the rate of five percent of the octroi or export tax collected by \r\na local council established under any law relating to the local government for the \r\ntime being in force. \r\n(2) The cess payable under this section shall be collected and paid to \r\nGovernment by the local council concerned in such manner as may be prescribed. \r\n(3) The Government shall apply the cess, collected under this section, for \r\ndevelopment generally and for the development of education, in particular. \r\n(4) The Government may make rules for carrying out the purposes of this \r\nsection. \r\n                                                                                                                                                                                     \r\n3Deleted by the Punjab Finance Ordinance, 2000 (III of 2000),  w.e.f. 1.7.2000, s.10; and published in the Punjab Gazette \r\n(Extraordinary), dated 30.6.2000, pages 587 -595, which will remain in  force under the Provisional Constitution (Amendment) \r\nOrder 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of the \r\nConstitution of the Islamic Republic of Pakistan. \r\nFIRST SCHEDULE \r\n(see section 4) \r\n“SECOND SCHEDULE \r\n(see section 3 of the Punjab Finance Act, 1977) \r\nSr. \r\nNo. \r\nClass of Persons Rate of \r\nTax per \r\nannum  \r\n1 2 3 \r\n1. Companies registered under the Companies Ordinance, 1984 with \r\npaid up capital– (Rupees) \r\n (i) exceeding rupees one million but not exceeding rupees ten \r\nmillion \r\n2,000.00 \r\n (ii) exceeding rupees ten million but not exceeding rupees fifty \r\nmillion \r\n5,000.00 \r\n (iii) exceeding rupees fifty million 10,000.00 \r\n2. Persons other than Companies, owning Factories, as defined \r\nunder the Factories Act and having 10 or more employees. \r\n1,000.00 \r\n3. Persons other than Companies, owning commercial \r\nestablishments having 10 or more employees. \r\n1,000.00 \r\n4. Persons engaged in the Import or Export of goods who during the \r\npreceding financial year have imp orted or exported goods of the \r\nvalue– \r\n \r\n (i) exceeding rupees one lac but not exceeding rupees one \r\nmillion \r\n1,000.00 \r\n (ii) exceeding rupees one million but not exceeding rupees five \r\nmillion \r\n2,000.00 \r\n (iii) exceeding rupees five million 5,000.00 \r\n5. Contractors who during the preceding financial year supplied to the \r\nFederal or the Provincial Government or any Local Authority goods, \r\ncommodities and services of the value– \r\n \r\n (i) exceeding rupees five lac but not exceeding rupees two and \r\na half million \r\n1,000.00 \r\n (ii) exceeding rupees two and a half million but not exceeding \r\nrupees ten million \r\n2,000.00 \r\n (iii) exceeding rupees ten million but not exceeding rupees \r\ntwenty five million \r\n5,000.00 \r\n (iv) exceeding rupees twenty five million 10,000.00 \r\n6. Persons who are engaged in a Profession, Trade, Calling or \r\nEmployment either wholly or partly within the province of Punjab \r\nwho were assessed to pay income tax during the preceding \r\nfinancial year. \r\n200.00",
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