PUNJAB FINANCE ORDINANCE, 1970

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THE PUNJAB FINANCE ORDINANCE, 1970 
(XXI of 1970) 
CONTENTS 
1. Short title, commencement and extent 
2. Surcharge on Agricultural Income tax in certain Districts 
3. Cinema tax 
4. Surcharge on motor vehicle tax 
5. Tax on railway fares and freights 
6. Application of existing laws 
7. Bar of suits in civil courts 
8. Power to make rules 
SCHEDULES 
1. FIRST SCHEDULE 
2. SECOND SCHEDULE 
 
TEXT 
1
THE 
2
[PUNJAB FINANCE ORDINANCE], 1970 
(XXI of 1970) 
[30th June, 1970] 
An 
Ordinance 
to continue and levy certain taxes, cesses and surcharges in the new Province of the 
Punjab. 
Preamble.– WHEREAS it is expedient to continue and levy certain taxes, cesses 
and surcharges in the new Province of the Punjab; 
 NOW, THEREFORE, in pursuance of the Martial Law Proclamation of 25th 
March, 1969, read with the Provisional Constitution Order, the Province of West 
Pakistan (Dissolution) Order, 1970 and in exercise of all powers enabling him in that 
behalf, the Governor of West Pakistan is pleased to make and promulgate the 
following Ordinance:– 
1. Short title, commencement and extent .– (1) This Ordinance may be called 
the 
3
[Punjab Finance Ordinance], 1970. 
 (2) It shall come into force on and from the first day of July, 1970. 
 (3) It shall extend to the whole of the new Province o f the Punjab 
comprising the territories specified in respect of this Province in the Schedule 
appended to the Province of West Pakistan (Dissolution) Order, 1970. 
2. Surcharge on Agricultural Income tax in certain Districts .– (1) There shall 
be levied and collected from every owner of land which is assessed to agricultural 
income-tax in the Districts of Campbellpur
4
, Dera Ghazi Khan, Gujranwala, Gujrat, 
Jhelum, Jhang, Lahore, Lyallpur
5
, Mianwali, Multan, Muzaffargarh, Rawalpindi, 
Sahiwal, Sargodha, Sheikhup ura, and Sialkot, on the land -revenue payable in the 
agricultural year 1969 -70, an additional amount of agricultural income -tax by way of 
surcharge at the rate specified in the First Schedule. 
                                                           
1This Ordinance was promulgated by the Governor of West Pakistan on 30th June, 1970; published in the West Pakistan 
Gazette (Extraordinary), dated 30th June, 1970, pages 1597 -1601; saved by Article 281 of the Interim Constitution of the 
Islamic Republic of Pakistan (1972); and, validated by the Validation of Laws Act, 1975 (LXIII of 1975). 
2Substituted for the words “West Pakistan (Punjab) Finance Ordinance” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 
1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 
20.11.1974, pages 1425-A to 1425-PP. 
3Substituted for the words “West Pakistan (Punjab) Finance Ordinance” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 
1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 
20.11.1974, pages 1425-A to 1425-PP. 
4Now “Attock”. 
5Now “Faisalabad”. 
Explanation– For purposes of this section “agricultural year” m eans the agricultural 
year as defined in the 
6
[Punjab] Land Revenue Act, 1967
7
. 
 (2) The provisions of the Punjab Agricultural Income -Tax Act, 1951
8
, shall, 
so far as may be, apply to the assessment, collection and recovery of the surcharge 
imposed under this section. 
3. Cinema Tax.– (1) There shall be levied and collected a tax on cinemas 
payable by the owner or management thereof at the following rates for the financial 
year 1970-71:– 
(i) In the case of a cinema classed 
as a first class cinema. 
One thousand rupees. 
(ii) In the case of a cinema classed 
as a second class cinema. 
Five hundred rupees. 
(iii) In the case of a cinema classed 
as a third class cinema. 
One hundred rupees. 
 (2) If the person responsible for the payment of the tax under sub -section 
(1) fails to pay the tax within the period prescribed under the rules for its payment, he 
shall be liable to pay, in addition to the amount of such tax, a penalty not exceeding 
the amount of the tax payable. 
4. Surcharge on Motor V ehicle Tax.– There shall  be levied and collected in 
any area on which a tax is imposed on motor vehicles by or under any enactment in 
force, a surcharge on such tax, payable by the person by whom the tax is payable at 
the following rates for the financial year 1970-71:– 
(i) Motor vehicles used for the 
transport or carriage of goods 
and materials. 
Twenty-five rupees. 
(ii) Motor vehicles plying for hire and 
licensed to carry more than eight 
persons. 
Fifty rupees. 
5. Tax on railway fares and freights .– Until the 30th day of June, 1 971, there 
shall be levied and paid on railway fares and freights a tax according to the scale set 
out in the Second Schedule. 
6. Application of existing laws .– Where any tax, cess or surcharge imposed 
by the Ordinance is by way of an addition to, or a sur charge on any existing tax 
imposed by or under any enactment in force, the procedure provided in such 
enactment and the rules framed thereunder for the assessment, collection and 
recovery of such tax, shall , so far as applicable , apply to the assessment, c ollection 
and recovery of the additional tax, cess or surcharge. 
                                                           
6Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, 
Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
7W.P. Act XVII of 1967. 
8Punjab Act XVI of 1951. 
7. Bar of suits in Civil Courts.– No suit shall lie in any civil court to set aside or 
modify any assessment, levy or collection of a tax, duty, cess or surcharge made 
under this Ordinance an d the rules thereunder or any penalty imposed under sub -
section (2) of section 3. 
8. Power to make rules .– (1) The Provincial Government may make rules for 
carrying into effect the purposes of this Ordinance and such rules may, among other 
matters, prescribe the procedure for the assessment, collection and payment of any 
tax or cess levied or the imposition of any penalty under this Ordinance, in so far as 
such procedure is not provided in this Ordinance. 
 (2) Any rules made or deemed to have been made unde r the 
corresponding provisions of the 
9
[Punjab Finance Ordinance], 1969 (W.P. Ordinance 
VII of 1969), shall, so far as may be, be continued and be deemed to have been 
made under this Ordinance. 
                                                           
9Substituted for the words “West Pakistan Finance Ordinance” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 
1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, 
pages 1425-A to 1425-PP. 
FIRST SCHEDULE 
(See SECTION 2) 
 Surcharge 
Where the total la nd-revenue payable does not 
exceed Rs.349. 
Nil. 
Where the total land -revenue payable exceeds 
Rs.349 but does not exceed Rs.499. 
Rupees twelve.  
Where the total land -revenue payable exceeds 
Rs.499 but does not exceed Rs.749. 
Rupees twenty-four  
Where the  total land -revenue payable exceeds 
Rs.749 but does not exceed Rs.999. 
Rupees fifty. 
Where the total land -revenue payable exceeds 
Rs.999 but does not exceed Rs.1,999. 
Rupees one hundred. 
Where the total land -revenue payable exceeds 
Rs.1,999 but does not exceed Rs.4,999. 
Rupees two hundred and fifty. 
Where the total land -revenue payable exceeds 
Rs.4,999 but does not exceed Rs.9,999. 
Rupees five hundred. 
Where the total land -revenue payable exceeds 
Rs.9,999. 
Rupees one thousand. 
SECOND SCHEDULE 
(See SECTION 5) 
Tax on Railway Fares and Freights 
PART I 
                                                  Freight (Goods) Tax 
Where the freight on any consignment does not 
exceed Rs.3. 
Nil. 
Where the freight on any consignment exceeds Rs.3 
but does not exceed Rs.10. 
Six paisa. 
Where the freight on any consignment exceeds 
Rs.10 but does not exceed Rs.25. 
Twelve paisa. 
Where the freight on any consignment exceeds 
Rs.25 but does not exceed Rs. 50. 
Twenty-five paisa. 
Where the freight on any consignment exceeds 
Rs.50 but does not exceed Rs. 75. 
Fifty paisa. 
Where the freight on any consignment exceeds 
Rs.75 but does not exceed Rs. 100. 
One rupee. 
Where the freight on any consignment exceeds 
Rs.100 but does not exceed Rs. 150. 
Two rupees. 
Where the freight on any  consignment exceeds 
Rs.150 but does not exceed Rs. 225. 
Three rupees. 
Where the freight on any consignment exceeds 
Rs.225 but does not exceed Rs. 300. 
Four rupees. 
Where the freight on any consignment exceeds 
Rs.300. 
Four rupees plus one rupee 
for every  hundred rupees in 
excess of 
10
[three] hundred 
rupees of freight. 
PART II 
                                                 Fares (Passengers) 
Amount of tax 
On a First Class ticket 50 paisa. 
On a Second Class ticket 25 paisa. 
On an Inter Class ticket 12 paisa. 
On a Third Class ticket 6 paisa. 
 Provided that no tax shall be levied where the fare does not exceed Rs.3. 
                                                           
10Misprinted in the Gazette as “there”.