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  "title": "PUNJAB FINANCE ACT, 1996",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/VWBcbgExVm8-",
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  "text": "THE PUNJAB FINANCE ACT, 1996 \r\n(V of 1996) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Amendment of Act VII of 1870 \r\n3. Amendment of Act II of 1899 \r\n4. Amendment of Act I of 1965 \r\n5. Amendment of Act XIV of 1973 \r\n6. Amendment of Act XV of 1977 \r\n7. Amendment of Act VI of 1995 \r\n8. Repealed \r\n9. Repealed \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT, 1996 \r\n(V of 1996) \r\n[26th June, 1996] \r\nAn \r\nAct \r\nto levy and enhance the rates of certain taxes, duties and fees in the Punjab. \r\nPreamble.– Whereas it is expedient to levy and enhance the rates of certain taxes, \r\nduties and fees in the Punjab; \r\nIt is hereby enacted as follows:– \r\n1. Short title, extent and commencement.–  \r\n(1) This Act may be called the Punjab Finance Act, 1996. \r\n(2) It shall extend to the whole of the Punjab. \r\n(3) It shall come into force on the first day of July, 1996. \r\n2. Amendment of Act VII of 1870 .– In the Punjab Court Fees Act, 1870 (VII of \r\n1870), in Schedule I, in A rticle 1, for the words “seven and a half” and “fifteen \r\nthousand”, the words “eight and a half” and “thirty four thousand” shall respectively be \r\nsubstituted. \r\n3. Amendment of Act II of 1899.– In the Stamp Act, 1899 (II of 1899),– \r\n(1) in Section 62,– \r\n(a) in sub-section (1), for the words “five hundred”, the words “one \r\nthousand” shall be substituted; \r\n(b) in sub -section (2), for the words “five hundred”, the words “one \r\nthousand” shall be substituted; \r\n(2) in Section 63, for the words “one hundred”, the words “tw o hundred” shall \r\nbe substituted; \r\n(3) in Section 64, for the words “five thousand”, the words “ten thousand” shall \r\nbe substituted; \r\n(4) in Section 65, for the words “one hundred”, the words “two hundred” shall \r\nbe substituted; \r\n(5) in Section 66, for the words  “two hundred”, the words “four hundred” shall \r\nbe substituted; \r\n(6) in Section 67, for the words “one thousand”, the words “two thousand” \r\nshall be substituted; \r\n(7) in Section 68, for the words “one thousand”, the words “two thousand” \r\nshall be substituted; \r\n(8) in Section 69, in clause (b), for the words “five hundred”, the words “one \r\nthousand” shall be substituted; \r\n(9) in Schedule I, in Article 47– \r\n(i) in Part A,– \r\n(1) in clause (1),– \r\n(a) in sub -clause (i), for the words “ten paisa” and “five \r\npaisa”, the words “three rupees” shall in each case be \r\nsubstituted; \r\n                                                           \r\n1This Act was passed by the Punjab Assembly on 26th June, 1996; assented to by the Governor of the Punjab on 26th June, 1996; \r\nand, was published in the Punjab Gazette (Extraordinary), dated 26th June, 1996, pages 215-219. \r\n(b) in sub -clause (ii), for the words “ten paisa” and “five \r\npaisa”, the words “three rupees” shall in each case be \r\nsubstituted; \r\n(2) in clause (2),– \r\n(a) in sub -clause (i), for the words “thirty paisa” and \r\n“fifteen paisa”, the words “three rupees” shall in each \r\ncase be substituted; \r\n(b) in sub-clause (ii), for the words “sixty paisa” and “thirty \r\npaisa”, the words “five rupees” and “three rupees” \r\nshall respectively be substituted; \r\n(ii) in Part B, in clause (1),– \r\n(a) in sub -clause (i), for the words “fifty paisa”, the words “five \r\nrupees” shall be substituted; \r\n(b) in sub-clause (ii), for the words “one rupee”, the words “eight \r\nrupees” shall be substituted; \r\n(iii) in Part C,– \r\n(i) in clause (a), for the words “five paisa ”, the words “three \r\nrupees” shall be substituted; \r\n(ii) in clause (b), for the words “twenty five paisa”, the words \r\n“three rupees” shall be substituted; \r\n(iv) In Part D, for the words “five paisa”, the words “three rupees” \r\nshall be substituted; \r\n(v) in Part E,– \r\n(a) in clause (i), for the words “ten paisa” and “five paisa”, \r\nthe words “three rupees” shall in each case be \r\nsubstituted; \r\n(b) in clause (ii), for the words “twenty paisa” and “ten paisa”, \r\nthe words “three rupees” shall in each case be \r\nsubstituted; \r\n(c) in clause (iii), for the words “forty paisa” and “twenty \r\npaisa”, the words “three rupees” shall in each case be \r\nsubstituted; \r\n(vi) in Part F, for the words “five paisa or more than one rupee”, \r\nthe words “three rupees or more than eight rupees” shall be \r\nsubstituted. \r\n4. Amendment of Act I of 1965 .– In the Punjab Finance Act, 1965 (I of 1965), in \r\nSection 12, in sub -section (1), for the words “seven and a half”, the words “eight” shall \r\nbe substituted. \r\n5. Amendment of Act XIV of 1973 .– In the Punjab Finance Act, 1973 (XIV of \r\n1973), in the Second Schedule, in serial number 9, for the word “half”, the word “one” \r\nshall be substituted. \r\n6. Amendment of Act XV of 1977.– In the Punjab Finance Act, 1977 (XV of 1977), \r\nin the Second Schedule, after serial number 6, the entr ies in the First Schedule to this \r\nAct shall be added. \r\n7. Amendment of Act VI of 1995 .– In the Punjab Finance Act, 1995 (VI of 1995), \r\nin Section 6, in sub -section (1), for the words “twenty five”, the word “fifty” shall be \r\nsubstituted. \r\n2\r\n[8. Tax on private hospitals.–  *  *  *  *  *  *  *  *  *  *  *  *    ] \r\n                                                           \r\n2Deleted by the Punjab Finance Ordinance, 2000 (III of 2000),  w.e.f. 1.7.20 00, s.11; 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) Order \r\n3\r\n[9. Tax on services provided in hotels, restaurants, marriage and banquet halls.– * \r\n*  *  *  *  *  *  *  *  *  *  *  *] \r\n                                                                                                                                                                                           \r\n1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of the Constitution of the \r\nIslamic Republic of Pakistan. \r\n3Deleted by the Punjab Finance Ordinance, 2000 (III of 2000), w.e.f . 1.7.2002, s.11; 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) Order \r\n1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of the Constitution of the \r\nIslamic Republic of Pakistan. \r\nFIRST SCHEDULE \r\n(See Section 6) \r\nSECOND 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\n7. Persons owning a petrol pump–  Rs. \r\n  (i) within the limits of Municipal Corporations and on National \r\nHighways. \r\n5,000.00 \r\n  (ii) within the limits of any Municipal Committee and Cantonment \r\nBoard. \r\n3,000.00 \r\n  (iii) out of the limits of any Municipal Corporation, Municipal \r\nCommittee, Cantonment Board or on Highways. \r\n2,000.00 \r\n8. Persons engaged in the medical profession and services as–   \r\n  (i) Medical consultants or specialists 5,000.00 \r\n  (ii) Registered medical practitioners and dental surgeons 1,000.00 \r\n  (iii) Chartered accountants and auditors 2,000.00 \r\n  (iv) Architects and builders 2,000.00 \r\n  (v) Owners of beauty parlours, health clubs and gymnasiums 1,000.00",
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