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  "title": "PUNJAB FINANCE ORDINANCE, 1970",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/VmNdaFdoU2Y-",
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  "text": "THE PUNJAB FINANCE ORDINANCE, 1970 \r\n(XXI of 1970) \r\nCONTENTS \r\n1. Short title, commencement and extent \r\n2. Surcharge on Agricultural Income tax in certain Districts \r\n3. Cinema tax \r\n4. Surcharge on motor vehicle tax \r\n5. Tax on railway fares and freights \r\n6. Application of existing laws \r\n7. Bar of suits in civil courts \r\n8. Power to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB FINANCE ORDINANCE], 1970 \r\n(XXI of 1970) \r\n[30th June, 1970] \r\nAn \r\nOrdinance \r\nto continue and levy certain taxes, cesses and surcharges in the new Province of the \r\nPunjab. \r\nPreamble.– WHEREAS it is expedient to continue and levy certain taxes, cesses \r\nand surcharges in the new Province of the Punjab; \r\n NOW, THEREFORE, in pursuance of the Martial Law Proclamation of 25th \r\nMarch, 1969, read with the Provisional Constitution Order, the Province of West \r\nPakistan (Dissolution) Order, 1970 and in exercise of all powers enabling him in that \r\nbehalf, the Governor of West Pakistan is pleased to make and promulgate the \r\nfollowing Ordinance:– \r\n1. Short title, commencement and extent .– (1) This Ordinance may be called \r\nthe \r\n3\r\n[Punjab Finance Ordinance], 1970. \r\n (2) It shall come into force on and from the first day of July, 1970. \r\n (3) It shall extend to the whole of the new Province o f the Punjab \r\ncomprising the territories specified in respect of this Province in the Schedule \r\nappended to the Province of West Pakistan (Dissolution) Order, 1970. \r\n2. 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 Campbellpur\r\n4\r\n, Dera Ghazi Khan, Gujranwala, Gujrat, \r\nJhelum, Jhang, Lahore, Lyallpur\r\n5\r\n, Mianwali, Multan, Muzaffargarh, Rawalpindi, \r\nSahiwal, Sargodha, Sheikhup ura, and Sialkot, on the land -revenue payable in the \r\nagricultural year 1969 -70, an additional amount of agricultural income -tax by way of \r\nsurcharge at the rate specified in the First Schedule. \r\n                                                           \r\n1This Ordinance was promulgated by the Governor of West Pakistan on 30th June, 1970; published in the West Pakistan \r\nGazette (Extraordinary), dated 30th June, 1970, pages 1597 -1601; saved by Article 281 of the Interim Constitution of the \r\nIslamic Republic of Pakistan (1972); and, validated by the Validation of Laws Act, 1975 (LXIII of 1975). \r\n2Substituted for the words “West Pakistan (Punjab) Finance Ordinance” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. \r\n1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated \r\n20.11.1974, pages 1425-A to 1425-PP. \r\n3Substituted for the words “West Pakistan (Punjab) Finance Ordinance” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. \r\n1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated \r\n20.11.1974, pages 1425-A to 1425-PP. \r\n4Now “Attock”. \r\n5Now “Faisalabad”. \r\nExplanation– For purposes of this section “agricultural year” m eans the agricultural \r\nyear as defined in the \r\n6\r\n[Punjab] Land Revenue Act, 1967\r\n7\r\n. \r\n (2) The provisions of the Punjab Agricultural Income -Tax Act, 1951\r\n8\r\n, shall, \r\nso far as may be, apply to the assessment, collection and recovery of the surcharge \r\nimposed under this section. \r\n3. Cinema Tax.– (1) 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 1970-71:– \r\n(i) In the case of a cinema classed \r\nas a first class cinema. \r\nOne thousand rupees. \r\n(ii) In the case of a cinema classed \r\nas a second class cinema. \r\nFive hundred rupees. \r\n(iii) In the case of a cinema classed \r\nas a third class cinema. \r\nOne hundred rupees. \r\n (2) If the person responsible for the payment of the tax under sub -section \r\n(1) fails to pay the tax within the period prescribed under the rules for its payment, he \r\nshall be liable to pay, in addition to the amount of such tax, a penalty not exceeding \r\nthe amount of the tax payable. \r\n4. Surcharge on Motor V ehicle Tax.– There shall  be levied and collected in \r\nany area on which a tax is imposed on motor vehicles by or under any enactment in \r\nforce, a surcharge on such tax, payable by the person by whom the tax is payable at \r\nthe following rates for the financial year 1970-71:– \r\n(i) Motor vehicles used for the \r\ntransport or carriage of goods \r\nand materials. \r\nTwenty-five rupees. \r\n(ii) Motor vehicles plying for hire and \r\nlicensed to carry more than eight \r\npersons. \r\nFifty rupees. \r\n5. Tax on railway fares and freights .– Until the 30th day of June, 1 971, there \r\nshall be levied and paid on railway fares and freights a tax according to the scale set \r\nout in the Second Schedule. \r\n6. Application of existing laws .– Where any tax, cess or surcharge imposed \r\nby the Ordinance is by way of an addition to, or a sur charge on any existing tax \r\nimposed by or under any enactment in force, the procedure provided in such \r\nenactment and the rules framed thereunder for the assessment, collection and \r\nrecovery of such tax, shall , so far as applicable , apply to the assessment, c ollection \r\nand recovery of the additional tax, cess or surcharge. \r\n                                                           \r\n6Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n7W.P. Act XVII of 1967. \r\n8Punjab Act XVI of 1951. \r\n7. Bar of suits in Civil Courts.– No suit shall lie in any civil court to set aside or \r\nmodify any assessment, levy or collection of a tax, duty, cess or surcharge made \r\nunder this Ordinance an d the rules thereunder or any penalty imposed under sub -\r\nsection (2) of section 3. \r\n8. Power to make rules .– (1) The Provincial Government may make rules for \r\ncarrying into effect the purposes of this Ordinance and such rules may, among other \r\nmatters, prescribe the procedure for the assessment, collection and payment of any \r\ntax or cess levied or the imposition of any penalty under this Ordinance, in so far as \r\nsuch procedure is not provided in this Ordinance. \r\n (2) Any rules made or deemed to have been made unde r the \r\ncorresponding provisions of the \r\n9\r\n[Punjab Finance Ordinance], 1969 (W.P. Ordinance \r\nVII of 1969), shall, so far as may be, be continued and be deemed to have been \r\nmade under this Ordinance. \r\n                                                           \r\n9Substituted for the words “West Pakistan Finance Ordinance” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of \r\n1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, \r\npages 1425-A to 1425-PP. \r\nFIRST SCHEDULE \r\n(See SECTION 2) \r\n Surcharge \r\nWhere the total la nd-revenue payable does not \r\nexceed Rs.349. \r\nNil. \r\nWhere the total land -revenue payable exceeds \r\nRs.349 but does not exceed Rs.499. \r\nRupees twelve.  \r\nWhere the total land -revenue payable exceeds \r\nRs.499 but does not exceed Rs.749. \r\nRupees twenty-four  \r\nWhere the  total land -revenue payable exceeds \r\nRs.749 but does not exceed Rs.999. \r\nRupees fifty. \r\nWhere the total land -revenue payable exceeds \r\nRs.999 but does not exceed Rs.1,999. \r\nRupees one hundred. \r\nWhere the total land -revenue payable exceeds \r\nRs.1,999 but does not exceed Rs.4,999. \r\nRupees two hundred and fifty. \r\nWhere the total land -revenue payable exceeds \r\nRs.4,999 but does not exceed Rs.9,999. \r\nRupees five hundred. \r\nWhere the total land -revenue payable exceeds \r\nRs.9,999. \r\nRupees one thousand. \r\nSECOND SCHEDULE \r\n(See SECTION 5) \r\nTax on Railway Fares and Freights \r\nPART I \r\n                                                  Freight (Goods) Tax \r\nWhere the freight on any consignment does not \r\nexceed Rs.3. \r\nNil. \r\nWhere the freight on any consignment exceeds Rs.3 \r\nbut does not exceed Rs.10. \r\nSix paisa. \r\nWhere the freight on any consignment exceeds \r\nRs.10 but does not exceed Rs.25. \r\nTwelve paisa. \r\nWhere the freight on any consignment exceeds \r\nRs.25 but does not exceed Rs. 50. \r\nTwenty-five paisa. \r\nWhere the freight on any consignment exceeds \r\nRs.50 but does not exceed Rs. 75. \r\nFifty paisa. \r\nWhere the freight on any consignment exceeds \r\nRs.75 but does not exceed Rs. 100. \r\nOne rupee. \r\nWhere the freight on any consignment exceeds \r\nRs.100 but does not exceed Rs. 150. \r\nTwo rupees. \r\nWhere the freight on any  consignment exceeds \r\nRs.150 but does not exceed Rs. 225. \r\nThree rupees. \r\nWhere the freight on any consignment exceeds \r\nRs.225 but does not exceed Rs. 300. \r\nFour rupees. \r\nWhere the freight on any consignment exceeds \r\nRs.300. \r\nFour rupees plus one rupee \r\nfor every  hundred rupees in \r\nexcess of \r\n10\r\n[three] hundred \r\nrupees of freight. \r\nPART II \r\n                                                 Fares (Passengers) \r\nAmount 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 ticket 6 paisa. \r\n Provided that no tax shall be levied where the fare does not exceed Rs.3. \r\n                                                           \r\n10Misprinted in the Gazette as “there”.",
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