{ "schema_version": "qanun-law-text/1", "id": "punjab-code-db398da7523eb082", "title": "PUNJAB FINANCE ACT, 1963", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/U2YCNlRkW2s-", "version": null, "source_snapshot": "2026-08-06T16:55:52Z", "legal_status": "not independently verified", "text_quality": "Complete stored UTF-8 TXT file recovered byte-for-byte from owned Drive. Source transcription retained verbatim; legal completeness, OCR accuracy and current consolidation unverified.", "text_sha256": "397198e324276fbfcd9a5979b48a821cf612c66341f405f96132b274fe4b8a27", "source_sha256": "397198e324276fbfcd9a5979b48a821cf612c66341f405f96132b274fe4b8a27", "text_version_id": "law:punjab-code-db398da7523eb082:sha256:397198e324276fbfcd9a5979b48a821cf612c66341f405f96132b274fe4b8a27", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB FINANCE ACT, 1963 \r\n(IX of 1963) \r\nCONTENTS \r\n1. Short title, commencement and extent \r\n2. Definitions \r\n3. Repealed \r\n4. Repealed \r\n5. Surcharge on agricultural income-tax in certain districts \r\n5-A. Amendment of Schedule I to Act II of 1899 \r\n6. Tax on cinemas \r\n7. Tax on callings, professions, etc \r\n8. Tax on Trades, Import and Export Licenses \r\n9. Tax on motor vehicles \r\n10. Tax on railway fares and freights \r\n11. Repealed \r\n12. Repealed \r\n13. Repealed \r\n14. Repealed \r\n15. Primary Education Surcharge \r\n16. Repealed \r\n17. Penalty \r\n18. Application of existing laws \r\n19. Power to amend or vary an Act \r\n20. Rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n3. THIRD SCHEDULE \r\n4. FOURTH SCHEDULE \r\n5. FIFTH SCHEDULE \r\n6. SIXTH SCHEDULE \r\n7. SEVENTH SCHEDULE \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] FINANCE ACT, 1963 \r\n(IX of 1963) \r\n[1st July, 1963] \r\nAn \r\nAct \r\nto continue, levy and abolish certain taxes and duties in \r\n3\r\n[the Punjab]. \r\nWHEREAS it is expedient to continue, levy and abolish certain taxes and \r\nduties in the Province of \r\n4\r\n[the Punjab]; \r\n It is hereby enacted as follows:– \r\n1. Short title, commencement and extent .– (1) This Act may be called the \r\n5\r\n[Punjab] Finance Act, 1963. \r\n(2) It shall come into force on and from the first day of July, 1963. \r\n(3) It shall extend, unless otherwise specified herein after, to the whole of \r\n6\r\n[the Punjab], 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 (Act XVII of 1887); \r\n(b) “Government” means the \r\n7\r\n[Provincial Government of the Punjab]; \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\n8\r\n[3. Surcharge on land revenue in certain districts.–* * * * * ] \r\n9\r\n[4. \r\n10\r\n[Development cess].–* * * * * * * * * ] \r\n \r\n1This Act was passed by the West Pakistan Assembly on 29th June, 1963, assented to by the Governor of West Pakistan on \r\n30th June 1963; and, published in the West Pakistan Gazette (Extraordinary), dated 1st July, 1963, pages 2873 -84. For \r\nstatement of objects and reasons, see Gazette of West Pakistan, 1963 (Extraordinary), p.2544. \r\n2Substituted 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\n3Substituted 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\n4Substituted 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\n5Substituted 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\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\n7Substituted for the words “Government of West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), \r\nw.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages \r\n1425-A to 1425-PP. \r\n8Deleted 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 \r\npublished in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \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 \r\n11\r\n[* * *] , Campbellpur, Dera Ghazi Khan, Gujranwala, \r\nGujrat, Jhelum, Jhang, Lahore, Lyallpur\r\n12\r\n, Mianwali, Montgomery, Multan, \r\nMuzaffargarh, Rawalpindi, Sargodha, Sheikhupura and Sialkot, on the land revenue \r\npayable in the agricultural year 1962-63, an additional amount of agricultural income-\r\ntax by way of surcharge at the rates specified in the Second Schedule to this Act. \r\n(2) The provisions of \r\n13\r\n[the] \r\n14\r\n[* * *] the Punjab Agricultural Income -tax Act, \r\n1951 (Punjab Act XVI of 1951) shall, so far as may be, apply to the assessment, \r\ncollection and recovery of the surcharge imposed under this section. \r\n15\r\n[5-A. Amendment of Schedule I to Act II of 1899 .– Until the 30th June, 1964, \r\nSchedule I to the Stamp Act, 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\r\n16\r\n 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 o f 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 debt or any stipulation to pay \r\ninterest or to deliver any goods or other property– \r\n(i) if the amount or value does not exceed one 12 paisa. \r\nhundred rupees \r\n(ii) in other cases 25 \r\npaisa.”; \r\n(b) in Article 53 for the entries except the exemptions in the first and \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 exceed 12 paisa. \r\n \r\n9Deleted by the Punjab Laws (Adap tation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and \r\npublished in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n10Not printed in the Gazette. \r\n11Deleted t he words and commas “Bannu, Dera Ismail Khan, Hazara, Mardan, Kohat, Peshawar,” by the Punjab Laws \r\n(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 \r\nGazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n12Now „Faisalabad‟. \r\n13Not substituted by the amending Law and may be read once. \r\n14Deleted t he words and brackets “North-West Frontie r Province Agricultural Income -tax Act, 1948 ( North-West Frontier \r\nProvince Act XVII of 1948) and” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 \r\nand the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n15Inserted by the West Pakistan Finance (Amendment) Ordinance, 1963 (XXVI of 19 63), s.2; and published in the Gazette of \r\nWest Pakistan (Extraordinary), dated 31.8.1963, pages 3555-3556. \r\n16Any acknowledgment receipt executed on or after the first day of July 1963, but before the coming into operation of by the \r\nWest Pakistan Finance (Am endment) Ordinance, 1963 (XXVI of 1963) in respect of which duty has been properly paid under \r\nSchedule I to the Stamp Act, 1899 (Act II of 1899), as if the amendment had not been made shall be deemed to have been \r\nvalidly stamped and the deficiency in stamp duty, if any, shall not be recovered, see ibid., section 2(2). \r\none hundred rupees \r\n(ii) in other cases 25 paisa.”.] \r\n6. 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 1963-64:– \r\n(i) In the case of a cinema classed as first class \r\ncinema. \r\nOne thousand rupees. \r\n(ii) In the case of a cinema classed as a second \r\nclass cinema. \r\nFive hundred rupees. \r\n(iii) In the ca se of a cinema classed as a third \r\nclass cinema. \r\nOne hundred rupees. \r\n7. 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 1963-64:– \r\n Class of persons Amount of tax \r\n(i) Legal practitioners of not less than five \r\nyears standing. \r\nTwenty rupees. \r\n(ii) Income-tax practitioners. Twenty rupees. \r\n(iii) Clearing agents, licensed or approved \r\nas Custom House Agents. \r\nOne hundred rupees. \r\n(iv) Contractors supplying goods, \r\ncommodities and services to the \r\n17\r\n[Federal] Government or the \r\nProvincial Government or any Local \r\nAuthority. \r\nTwo hundred rupees or one \r\nhundred rupees or fifty \r\nrupees according to \r\nclassification. \r\n8. Tax on Trades, Import and Export Licences.– (1) For the financial year \r\n1963-64 there shall be levied and collected from every person engaged in the import \r\nand export trade who holds a licence issued under the Imports and Exports (Control) \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 licence, according to the scale set out 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 licence issued as aforesaid f rom the purview of sub -section (1) or, by a \r\ngeneral or a special order in writing, exempt a person holding such licence 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 licence. \r\n \r\n17Substituted for the word “Central” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article \r\n2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n9. 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 1963-64:– \r\n(i) Motor vehicles used for the t ransport or \r\ncarriage of goods and materials. \r\nTwenty-five rupees. \r\n(ii) Motor vehicles plying for hire and licensed \r\nto carry more than eight persons. \r\nFifty rupees. \r\n10. Tax on railway fares and freights .– Until the 30th day of June, 1964 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\n18\r\n[11. Tolls on vessels plying in inland waters.– * * * * * * ] \r\n19\r\n[12. Toll on fares and freights on inland traffic by vessels.– * * * * ] \r\n20\r\n[13. Surcharge on Betting Tax.– * * * * * * * * ] \r\n21\r\n[14. Enhanced tax on motor vehicles.– * * * * * * ] \r\n15. Primary Education Surcharge .– (1) For the financial year 1963 -64, a tax, \r\ncalled the Primary Education Surcharge, shall be levied on and collected from all \r\npersons who use the amenities and entertainment provided by any residential hotel. \r\nExplanation– For the purposes of this section residential hotel shall mean a hotel as \r\nis equipped with a liquor bar and possesses not less than twenty -five rooms for \r\nlodging. \r\n(2)(a) The surcharge shall be calculated at 13 1/3 per cent of the amount \r\ncharged by the management on account of the amenities and \r\nentertainment provided by the hotel. \r\n(b) The charge on account of amenities and entertainment shall include \r\nthe charge on account of sale of liquor consumed in the hotel, and \r\nservice charges, if any. \r\n(c) The charge on account of amenities and entertainment shall be \r\ncalculated at 75 per cent of the gross amount charged by the hotel, the \r\nremaining 25 per c ent being deemed to be the charge on account of \r\nfoodstuffs and manufactured goods sold. \r\n(3) The surcharge shall be shown as a separate item in the hotel bill and \r\nshall be collected by the owner or the management of the hotel and paid to \r\nGovernment. \r\n \r\n18Deleted 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 \r\npublished in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n19Deleted 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 \r\npublished in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n20Deleted 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 \r\npublished in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n21Repealed by the West Pakistan Finance Act, 1965 (I of 1965), w.e .f. 1.7.1965, s.11; and published in the Gazette of West \r\nPakistan (Extraordinary), dated 1.7.1965, pages 3381-3394. \r\n(4) For the purposes of this section, Government may notify a list of such \r\nhotels as fulfil conditions mentioned in the explanation below sub-section (1). \r\n(5) Government may, from time to time, by notification add to, delete or \r\nmodify the entries in the list mentioned in sub-section (4). \r\n22\r\n[16. Capital gains tax.– * * * * * * * * * ] \r\n17. Penalty.– If the person who is responsible for the payment of the toll or tax \r\nunder section 7, 8, 11 or 16 or for the collection and payment of a toll or tax under \r\nsection 12 or 15 fails to pay the tax or to collect and pay the tax, as the case may be, \r\nhe shall be liable to pay a penalty not exceeding the amount of the toll, or tax \r\npayable. \r\n18. Application of existing laws .– Where any tax or surcharge imposed by this \r\nAct is by way of an addition 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, collection and recovery of the additional tax or surcharge. \r\n19. Power to amend or vary an Act .– Government may, by notification, make \r\nsuch omissions from, additions to, adaptations and modifications of any \r\n23\r\n[Punjab \r\nAct] as may be necessary for the purpose of the levy and collection of any tax \r\nimposed by this Act. \r\n20. \r\n24\r\n[Rules].– (1) Government may make rules regarding– \r\n(i) classification of cinemas for the purposes of section 6; \r\n(ii) classification of contractors for the purposes of section 7; \r\n(iii) the procedure for the c ollection 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 \r\n25\r\n[Punjab Finance Act], 1962 (West Pakistan Act No. \r\nI of 1962) 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 3) \r\n Surcharge \r\nWhere the total land revenue and water rate for Nil \r\n \r\n22Repealed by the Punjab Finance Act, 1986 (IV of 1986), w.e.f.14.6.1986, s.3; and published in the Punjab Gazette \r\n(Extraordinary), pages 1307-1308. \r\n23Substituted for the words “West Pakistan Act” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n24Not printed in the Gazette. \r\n25Substituted for the words “West Pakistan Finance Act” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), \r\nw.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages \r\n1425-A to 1425-PP. \r\nirrigation does not exceed Rs. 1,999 \r\nWhere the tot al land revenue and water rate for \r\nirrigation exceeds Rs. 1,999. \r\n1½ per cent of \r\nsuch total. \r\n \r\nSECOND SCHEDULE \r\n(See SECTION 5) \r\n Surcharge \r\nWhere the total land revenue payable does not exceed Rs. 349 Nil \r\nWhere the total land revenue payable exceeds Rs. 349 but does not \r\nexceed Rs. 499 \r\nRupees twelve. \r\nWhere the total land revenue payable exceeds Rs. 499 but does not \r\nexceed Rs. 749 \r\nRupees twenty-four. \r\nWhere the total land revenue payable exceeds Rs. 749 but does not \r\nexceed Rs. 999 \r\nRupees fifty. \r\nWhere the total land revenue payable exceeds Rs. 999 but does not \r\nexceed Rs. 1,999 \r\nRupees one hundred. \r\nWhere the total land revenue payable exceeds Rs. 1,999 but does \r\nnot exceed Rs. 4,999 \r\nRupees two hundred \r\nand fifty. \r\nWhere the total la nd revenue payable exceeds Rs. 4,999 but does \r\nnot exceed Rs. 9,999 \r\nRupees five hundred. \r\nWhere the total land revenue payable exceeds Rs. 9,999 Rupees one thousand. \r\n \r\nTHIRD SCHEDULE \r\n(See SECTION 8) \r\n Amount of tax \r\nWhen the licence is for an amount not exceeding Rs. 4,999 Nil. \r\nWhen the licence is for an amount exceeding Rs. 4,999 but not \r\nexceeding Rs. 9,999 \r\nRupees ten. \r\nWhen the licence is for an amount exceeding Rs. 9,999 but not \r\nexceeding Rs. 19,999 \r\nRupees fifty. \r\nWhen the licence is for an amount exceeding Rs. 19,999 but not \r\nexceeding Rs. 49,999 \r\nRupees one \r\nhundred and fifty. \r\nWhen the licence is for an amount exceeding Rs. 49,999 but not \r\nexceeding Rs. 99,999 \r\nRupees five \r\nhundred. \r\nWhen the licence is for an amount exceeding Rs. 99,999 Rupees one \r\nthousand. \r\n \r\nFOURTH SCHEDULE \r\n(See SECTIONS 10 AND 12) \r\n Surcharge \r\nFreights (goods)– \r\nWhere the freight on any consignment does not exceed Rs. 3 Nil. \r\nWhere the freight on any consignment exceeds Rs. 3 but does not \r\nexceed Rs. 10 \r\nSix paisa. \r\nWhere the freight on any consignment exceeds Rs. 10 but does not \r\nexceed Rs. 25 \r\nTwelve paisa. \r\nWhere the freight on any consignment exceeds Rs. 25 but does not \r\nexceed Rs. 50 \r\nTwenty-five paisa. \r\nWhere the freight on any consignment exceeds Rs. 50 but does not \r\nexceed Rs. 75 \r\nFifty paisa. \r\nWhere the freight on any consignment exceeds Rs. 75 but does not \r\nexceed Rs. 100 \r\nOne rupee. \r\nWhere the freight on any consignment exceeds Rs. 100 but does \r\nnot exceed Rs. 150 \r\nTwo rupees. \r\nWhere the freight on any consignment exceeds Rs. 150 but does \r\nnot exceed Rs. 225 \r\nThree rupees. \r\nWhere the freight on any consignment exceeds Rs. 2 25 but does \r\nnot exceed Rs. 300 \r\nFour rupees. \r\nWhere the freight on any consignment exceeds Rs. 300 Four rupees plus \r\none rupee for every \r\nhundred rupees in \r\nexcess of three \r\nhundred rupees of \r\nfreight. \r\nFIFTH SCHEDULE \r\n(See SECTIONS 10 AND 12) \r\n Amount of tax \r\nFares (Passenger)– \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\n Provided that no tax shall be levied where the fare does not exceed Rs. 3. \r\nSIXTH SCHEDULE \r\n(See Section 14) \r\n1. For Article 3 of the Schedule attached to the \r\n26\r\n[Punjab] Motor Vehicles \r\nTaxation Act, the following shall be substituted:– \r\n “3. Motor vehicles u sed for the transport or haulage of goods or materials \r\n(including tri-cycles weighing more than 8 cwts. in unladen weight)– \r\n Rs. \r\n(a) Electrically propelled but not exceeding 25 cwts. in \r\nunladen weight \r\n35.00 \r\n(b) Vehicles other than such electrically propelled \r\nvehicles as aforesaid, not exceeding 12 cwts. in \r\nunladen weight \r\n25.00 \r\n(c) All vehicles with maximum laden capacity up to 5,000 \r\nlbs. (including delivery vans) \r\n120.00 \r\n \r\n26Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A \r\nto 1425-PP. \r\n(d) Vehicles with maximum laden capacity exceeding \r\n5,000 lbs. but not exceeding 8,960 lbs. \r\n240.00 \r\n(e) Vehicles with maximum laden capacity exceeding \r\n8,960 lbs. but not exceeding 13,440 lbs. \r\n400.00 \r\n(f) Vehicles with maximum laden capacity exceeding \r\n13,440 lbs. but not exceeding 17,920 lbs. \r\n800.00 \r\n(g) Vehicles with maximum laden capacity exceeding \r\n17,920 lbs. \r\n1,200.00 \r\n(h) Extra charges for trailer, 100.00” \r\n2. In Article 5, for entries (b) and (c), the following shall be substituted:– \r\n“(b) Other vehicles seating not more than 4 persons 240.00 \r\n(c) Other vehicles seating more than 4 but n ot more than \r\n6 persons \r\n300.00” \r\n3. In Article 6, for entries (b) and (c), the following shall be substituted:– \r\n”(b) Other vehicles seating not more than 4 persons 240.00 \r\n(c) Other vehicles seating more than 4 but not more than \r\n6 persons \r\n300.00” \r\n4. For Article 7, the following shall be substituted:– \r\n “7. Motor Vehicles other than those liable to tax under the foregoing \r\nprovision of this schedule– \r\n(a) Seating not more than one person 60.00 \r\n(b) Seating not more than three persons 110.00 \r\n(c) Seating not more than four persons 150.00 \r\n(d) Seating more than four persons –for every additional \r\nperson that can be seated. \r\n40.00 \r\nNote–Station wagons used for private purposes shall be taxed under Article 7”. \r\nSEVENTH SCHEDULE \r\n(See SECTION 16) \r\n27\r\n[Amount of gains Rate of tax \r\nUpto Rs. 10,000.00 Nil. \r\nOn the next Rs. 20,000.00 5 per cent. \r\nOn the next Rs. 70,000.00 10 per cent. \r\nOn the next Rs. 1,00,000.00 15 per cent. \r\nOn any amount exceeding Rs. 2,00,000.00 20 per cent.] \r\n \r\n27Substituted by the Punjab Finance Ordinance, 1980 (VIII of 1980) , w.e.f.1.7.1980,s.2 and the first Schedule; and published in \r\nthe Punjab Gazette (Extraordinary), dated 21.6.1980, pages 631-A to 631-D.", "passage_offset_convention": "zero-based Unicode code 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