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  "title": "PUNJAB DUTY ON EXCESSIVE WASTAGE OF SPIRITS IN DISTILLERIES (VALIDATION) ORDINANCE, 1969",
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  "text": "THE PUNJAB DUTY ON EXCESSIVE WASTAGE OF \r\nSPIRITS IN DISTILLERIES (VALIDATION) ORDINANCE, \r\n1969 \r\n(XVIII of 1969) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Definitions \r\n3. Validation of duty on excessive wastage of spirits \r\n4. Mode of recovery of duty \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] DUTY ON EXCESSIVE WASTAGE OF SPIRITS IN \r\nDISTILLERIES (VALIDATION) ORDINANCE, 1969 \r\n(XVIII of 1969) \r\n[27th August, 1969] \r\nAn \r\nOrdinance \r\nto validate the levy and recovery of duty on excessive wastage of spirits in \r\ndistilleries. \r\nPreamble.– WHEREAS it is expedient to validate the levy and recovery of duty on \r\nexcessive wastage of spirit in distilleries; \r\n NOW, THEREFORE,  in pursuance of the Martial Law Proclamation of 25th \r\nMarch, 1969, read with the Provisional Constitution Order, the Admini strator of \r\nMartial Law, Zone A , in exercise of the powers of the Governor of West Pakistan, \r\nconferred on him by the President and Chief Martial Law Administrator, is pleased to \r\nmake and promulgate the following Ordinance:– \r\n1. Short title, extent and commencement .– (1) This Ordinance may be called \r\nthe \r\n3\r\n[Punjab] Duty on Excessive Wastage of Spirits in Distilleries (Validation) \r\nOrdinance, 1969. \r\n(2) It shall extend to the districts of Campbellpur\r\n4\r\n, Dera Ghazi Khan, \r\nGujranwala, Gujrat, Jhelum, Jhang, Lahore, Lyallpur\r\n5\r\n, Mianwali, Multan, \r\nMuzaffargarh, Rawalpindi, Sahiwal, Sargodha, Sheikhupura and Sialkot. \r\n(3) It shall come into force at once. \r\n2. Definitions.– In this Ordinance, unless the context otherwise requires, the \r\nexpressions “excise revenue” and “spirit” shall have the meanings respectively \r\nassigned to them in the Punjab Excise Act, 1914. \r\n3. Validation of duty on excessive wastage of spiri t.– Notwithstanding \r\nanything contained in the Punjab Excise Act, 1914, or the rules and orders issued \r\nthereunder, or in any judgment, decree or order of any Court– \r\n(a) duty shall be payable on any wastage of spirit which has occurred in \r\nany distillery on o r after 1st July, 1940, in excess of the scale \r\nprescribed for the time being for the said distillery by the Financial \r\n                                                           \r\n1This Ordinance was promulgated by the Administrator Martial Law, Zone „A‟, on 19th August, 1969; published in the West \r\nPakistan Gazette (Extraordinary), dated 27th August, 1969, pages 1359 -60; saved by Article 281 of the Interim C onstitution of \r\nPakistan (1972), and, validated by the Validation of Laws Act, 1975 (LXIII of 1975). \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\n4Now “Attock”. \r\n5Now “Faisalabad”. \r\nCommissioner, Excise Commissioner, or the Member Board of \r\nRevenue, as the case may be, under the provisions of the Punjab \r\nExcise Act, 1914 , at the rates chargeable on spirit manufactured in or \r\nremoved from such distillery; and \r\n(b) any duty on wastage of spirit in any distillery, levied, charged, collected \r\nor realized before the coming into force of this Ordinance, and which is \r\nin accordance with the provisions of clause (a), shall be deemed to \r\nhave been validly levied, charged, collected or realized, as the case \r\nmay be. \r\n4. Mode of recovery of duty .– Any duty payable under section 3, shall be \r\nrecoverable as an excise revenue payable under the Punjab Excise Act, 1914.",
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