{ "schema_version": "qanun-law-text/1", "id": "punjab-code-e74e5d211569c4f6", "title": "PUNJAB FINANCE ACT, 1973", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/BjNTYVFkATg-", "version": null, "source_snapshot": "2026-08-06T16:56:02Z", "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": "699dd6140890ed07b9b064667bd2c81715faa4e2ac31367632527dab2dd3c602", "source_sha256": "699dd6140890ed07b9b064667bd2c81715faa4e2ac31367632527dab2dd3c602", "text_version_id": "law:punjab-code-e74e5d211569c4f6:sha256:699dd6140890ed07b9b064667bd2c81715faa4e2ac31367632527dab2dd3c602", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB FINANCE ACT, 1973 \r\n(XIV of 1973) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Definition \r\n3. Substitution of Schedules to Punjab Act XV of 1951 and Bahawalpur Act \r\nXII of 1949 \r\n4. Repealed \r\n5. Enhancement of fees relating to motor vehicles \r\n6. Enhancement of Motor Vehicles Tax \r\n7. Amendment of West Pak istan Urban Immovable Property Tax Act, 195 8 \r\n(West Pakistan Act V of 1958) \r\n8. Amendment of Court-fees Act, 1870 (Act No. VII of 1870) \r\n9. Amendment of West Pakistan Family Courts Act, 1964 ( West Paki stan \r\nAct XXXV of 1964) \r\n10. Enhancement of fees under the Cotton Control Ordinance, 1966 and the \r\nrules thereunder \r\n11. Application of existing laws \r\n12. Bar of suits in civil courts \r\n13. Power to make 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\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT, 1973 \r\n(XIV of 1973) \r\n[29th June, 1973] \r\nAn \r\nAct \r\nto continue and levy certain taxes and fees in the Province of the Punjab. \r\nPreamble.– WHEREAS it is expedient to continue and levy certain taxes and fees in \r\nthe Province of the Punjab; \r\nIt is hereby enacted as follows:– \r\n1. Short title, extent and commencement .– (1) This Act may be called the \r\nPunjab Finance Act, 1973. \r\n(2) It shall extend to the whole of the Province of the Punjab. \r\n(3) It shall come into force on and from the 1st day of July, 1973. \r\n2. Definition.– In this Act, unless there is anything repugnant in the subject or \r\ncontext, “Government” means the Government of the Punjab. \r\n3. Substitution of Schedules to Punjab Act XV of 1951 and Bahawalpur Act \r\nXII of 1949 .– Notwithstanding anything to the contrary contained in the Punjab \r\nAgricultural Income Tax Act, 1951 and the Bahawalpur State Agricultural Income Tax \r\nAct, 1949, for the Schedules appended to the said Acts, as substituted by section 3 \r\nof the Punjab Finance Ordinance, 1971 (Ordinance No. XI of 1971), the First \r\nSchedule to this Act shall be substituted. \r\n4. \r\n2\r\n[* * * * * * * * * * * * ] \r\n5. Enhancement of fees relating to motor vehicles .– Notwithstanding \r\nanything to the contrary contained in the West Pakistan\r\n3\r\n Motor Vehicles Ordinance, \r\n1965 and the rules made thereunder, the fees payable under the rules mentioned in \r\ncolumn 2 of the Second Schedule appended to this Act shall be paid at the rates \r\nspecified in column 3 thereof. \r\n6. Enhancement of Motor Vehicles T ax.– For the Schedule to the West \r\nPakistan\r\n4\r\n Motor Vehicles Taxation Act, 1958 (West Pakistan Act No. XXXII of 1958), \r\n \r\n1This Act was passed by the Punjab Assembly on 29th June, 1973; assented to by the Governor of the Punjab on 29th June, 1973; \r\nand, published in the Punjab Gazette (Extraordinary), dated 29th June, 1973, pages, 999-A to 999-S. \r\n2Omitted by the Punjab Finance Act, 1992 (VI of 1992); and published in the Punjab Gazette (Extraordinary) dated 29.6.19 92, \r\npages 2959-C to 2959-F, s.4 (w.e.f. 1.7.1992). \r\n3Now „Provincial‟, see the Federal Adaptation of La ws Order, 1975 (P.O. 4 of 1975); and published in the Gazette of Pakistan \r\n(Extraorinary), dated 1.8.1975, pages 435-467,see Article 2 and Table of General Adaptations. \r\n4Now „Punjab‟, see the Punjab Laws (Adaptation) O rder, 1974 (Pb A.O. 1 of 1974); and pub lished in the Punjab Gazette \r\n(Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see Article 2 and Schedule, Part III, at entry No.12 (w.e.f. \r\n14.8.1973). \r\nin its application to the Province of the Punjab, as substituted by section 8 of the \r\nPunjab Finance Ordinance, 1971 (Punjab Ordinance No. XI of 1971), the Third \r\nSchedule to this Act shall be substituted. \r\n7. Amendment of West Pakistan\r\n5\r\n Urban Immovable Property Tax Act, 1958 \r\n(West Pakistan A ct V of 1958) .– In the West Pakistan\r\n6\r\n Urban Immovable Property \r\nTax Act, 1958 (W.P. Act No. V of 1958), in its application to the Province of the \r\nPunjab, in section 4– \r\n(a) in clause (b), in sub -clause (ii), the words “when used exclusively for \r\npublic purposes and not used or intended to be used for purposes of \r\nprofit” shall be omitted; and \r\n(b) for the existing clause (c), the following shall be substituted:– \r\n“(c)(i) buildings and lands, the annual value of which does not exceed \r\nfour hundred and thirty-two rupees; or \r\n(ii) one building occupied by an owner for his residence, the annual \r\nvalue of which does not exceed four hundred and eighty -six \r\nrupees in the rating area of a municipality of the first class, \r\nsubject to the condition that the owner or any member o f his \r\nfamily does not own any other property in that Rating Area and \r\nsuch other conditions as may be prescribed: \r\nProvided that if such building or land is in the ownership of a \r\nperson who owns any other building or land in the same Rating \r\nArea, the annual value of such building or land, shall, for the \r\npurposes of this clause, be deemed to be the aggregate value of \r\nall buildings and land owned by him in that area;”. \r\n8. Amendment of Court -fees Act, 1870 (Act No. VII of 1870) .– In the Court -\r\nfees Act, 1870 (Act No. VII of 1870) in its application to the Province of the Punjab,– \r\n(a) In section 7– \r\n(i) in clause iv, the comma at the end shall be replaced by a colon \r\nand thereafter the following proviso shall be added:– \r\n“Provided that nothing in this clause shall app ly to suits \r\nmentioned in clause iv-A,”; \r\n(ii) after the existing clause iv , the following new clause shall be \r\nadded– \r\n“iv-A. For a declaratory decree regarding immovable \r\nproperty on the basis of alleged sale etc .– In suits for a \r\ndeclaratory decree with or without consequential relief as to right \r\nin or title to movable property based on alleged sale, gift, \r\nexchange or mortgage– \r\naccording to the value of the property,”; and \r\n \r\n5Now „Punjab‟, see the Punjab Laws (Adaptation) O rder, 1974 (Pb A.O. 1 of 1974); and publishe d in the Punjab Gazette \r\n(Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP, see Article 2 and Schedule, Part III, at entry No.5 (w.e.f. 14.8.1973). \r\n6Ibid. \r\n(iii) for the existing clause v, the following shall be substituted:– \r\n“v. In suits for the possession of land, houses and gardens– \r\naccording to the value of the subject -matter; and such \r\nvalue shall be deemed to be– \r\n(a) where the subject -matter is land and where net \r\nprofits have arisen from such land during the year \r\nnext before the date of presenting the plaint– \r\nfifteen times such net profits; \r\n(b) where the subject -matter is land and where no \r\nsuch profits have arisen therefrom– \r\nmarket value of such land; \r\n(c) where the subject-matter is a house or garden– \r\naccording to the market value of the ho use or \r\ngarden;”; \r\n(b) section 35-A shall be deleted; and \r\n(c) for Schedules I and II, the Fourth and Fifth Schedules, respectively, \r\nappended to this Act shall be substituted. \r\n9. Amendment of West Pakistan Family Courts Act, 1964 (West Pakistan \r\nAct XXXV of 19 64).– In the West Pakistan Family Courts Act, 1964 (West Pakistan \r\nAct No. XXXV of 1964), in its application to the Province of the Punjab, in section 19, \r\nfor the words “rupee one”, the words “rupees fifteen” shall be substituted. \r\n10. Enhancement of fees un der the Cotton Control Ordinance, 1966 and the \r\nrules thereunder.– Notwithstanding anything to the contrary contained in the West \r\nPakistan Cotton Control Ordinance, 1966 and the rules made thereunder, the fees \r\npayable under the rules mentioned in column 2 o f the Sixth Schedule to this Act, \r\nshall be paid at the rates specified in column 3 thereof. \r\n11. Application of existing laws .– Where any tax imposed or any fee levied by \r\nthis Act is by way of an addition to any tax imposed or fee levied by or under any \r\nenactment and rules in force in the Punjab, the procedure provided in such \r\nenactment and rules for the assessment, collection and recovery of such tax or fee \r\nshall, so far as applicable, apply to the assessment, collection and recovery of the \r\nadditional tax or fees, as the case may be. \r\n12. 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, or fee made under this Act and \r\nthe rules made thereunder or any penalty imposed under sub-section (2) of section 4 \r\nof this Act. \r\n13. Power to make rules .– (1) Government may make rules for carrying into \r\neffect the purposes of this Act and such rules may, among other matters, prescribe \r\nthe procedure for assessment, collection and payment of any tax or fee levied or the \r\nimposition of any penalty under this Act, in so far as such procedure is not provided \r\nin this Act. \r\n(2) Any rules made or deemed to have been made under the \r\ncorresponding provisions of the Punjab Finance Act, 1972, shall, so far as may be, \r\ncontinue in force and be deemed to have been made under this Act. \r\nFIRST SCHEDULE \r\n(See SECTION 3 OF THE PUNJAB FINANCE ACT, 1973) \r\nSlabs of total land revenue Amount of tax in respect of each slab. \r\nUpto Rs. 200 Nil. \r\nMore than Rs. 200 but not more than Rs. 500. Equal to the land revenue. \r\nMore than Rs. 500 but not more than Rs. 750. One-and-a-half times the land revenue. \r\nMore than Rs. 750 but not more than Rs. 1,000. Twice the land revenue. \r\nMore than Rs. 1,000 but not more than Rs. 2,000. Two-and-a-half times the land revenue. \r\nMore than Rs. 2,000 but not more than Rs. 3,000. Three times the land revenue. \r\nMore than Rs. 3,000 but not more than Rs. 5,000. Three-and-a-half times the land revenue. \r\nMore than Rs. 5,000 but not more than Rs. 8,000. Four-and-a-half times the land revenue. \r\nMore than Rs. 8,000 but not more than Rs. 10,000. Six times the land revenue. \r\nMore than Rs. 10,000. Seven times the land revenue. \r\n \r\n7\r\n[SECOND SCHEDULE \r\n(See SECTION 5 OF THE PUNJAB FINANCE ACT, 1973) \r\nSerial \r\nNo. \r\nDescription of fee and relevant rule of the West \r\nPakistan Motor Vehicles Rules, 1969. Rate of fee. \r\n1 2 3 \r\n8\r\n[1. Fee for the test of competence to drive under sub -rule (3) \r\nof rule 8– \r\nRs. \r\n (i) Motor Cycle 9\r\n[50.00] \r\n (ii) Motor Cycle Rickshaw 30.00 \r\n (iii) Motor Cab Rickshaw \r\n10\r\n[50.00] \r\n (iv) Motor Car \r\n11\r\n[160.00] \r\n (v) Motor Cab/Taxi 40.00 \r\n (vi) Delivery Van 40.00 \r\n (vii) Light Transport Vehicle \r\n12\r\n[160.00] \r\n (viii) Heavy Transport Vehicle \r\n13\r\n[210.00] \r\n (ix) Light Transport Vehicle (P.S.V.) \r\n14\r\n[150.00] \r\n (x) Heavy Transport Vehicle (P.S.V.) \r\n15\r\n[200.00] \r\n (xi) Locomotive 100.00 \r\n (xii) Tractor \r\n16\r\n[50.00] \r\n \r\n17\r\n[(xii-a) Tractor Commercial 100.00] \r\n] (xiii) Road Roller 100.00 \r\n (xiv) Invalid Carriage 20.00 \r\n (xv) Any other category 40.00 \r\n2. Fee for issue of driving licence under clau se (i) of rule \r\n26– \r\n \r\n \r\n7Substituted by the Punjab Finance Ordinance, 1978 (XIII of 1978); and published in the Punja b Gazette (Extraordinary), dated \r\n27.6.1978, pages 733 to 781, s.7. \r\n8Substituted by the Punjab Finance Act, 1992 (VI of 1992); and published in the Punjab Gazette (Extraordinary) dated 29.6.1992, \r\npages 2959-C to 2959-F, s.4 (w.e.f. 1.7.1992). \r\n9Substituted by the Punjab Finance Act 1998 (VII of 1998); and published in the Punjab Gazette (Extraordinary), dated 30.6.1998, \r\npages 1577-1580, s.5. \r\n10Ibid. \r\n11Substituted for the figures “150” by the Punjab F inance Act, 2004 (XIX of 2004); and published in the Punjab G azette \r\n(Extraordinary), dated 30.6.2004, pages 1989-1992, s.6 (w.e.f. 1.7.2004). \r\n12Substituted ibid. \r\n13Substituted ibid, for the figures “200”. \r\n14Substituted by the Punjab Finance Act 1998 (VII of 1998); and published in the Punjab Gazette (Extraordinary), dated 30.6.1998, \r\npages 1577-1580, s.5. \r\n15Ibid. \r\n16Ibid. \r\n17Added ibid. \r\nSerial \r\nNo. \r\nDescription of fee and relevant rule of the West \r\nPakistan Motor Vehicles Rules, 1969. Rate of fee. \r\n \r\n18\r\n[(i) Motor Cycle 100.00 \r\n (ii) Motor Cycle Rickshaw 100.00 \r\n (iii) Motor Cab Rickshaw 100.00 \r\n (iv) Motor Car \r\n19\r\n[150.00] \r\n (v) Delivery Van 60.00 \r\n (vi) Light Transport Vehicle \r\n20\r\n[150.00] \r\n (vii) Heavy Transport Vehicle \r\n21\r\n[200.00] \r\n (viii) Locomotive 140.00 \r\n (ix) Tractor \r\n22\r\n[50.00] \r\n (x) Road Roller 100.00 \r\n (xi) Invalid Carriage 20.00 \r\n (xii) Any other category 40.00 \r\n \r\n23\r\n[(xii-a) Tractor Commercial 100.00] \r\n3. For renewal of driving licence under clause (ii) of rule 26– \r\n (a) If paid within thirty days from the day of the expiry \r\nof a licence. \r\nSame as for the \r\nissue of a licence \r\nunder serial No. 2 \r\nabove \r\n (b) If paid after thirty days but within ninety days of \r\nthe expiry of a licence. \r\na sum equal to the \r\nfee under item (a) \r\nabove plus 50% \r\nthereof. \r\n (c) If paid after ninety days but within one year of the \r\nexpiry of a licence. \r\na sum equal to double \r\nthe fee prescribed under \r\nitem (a) above. \r\n (d) If paid after one year of the expiry of a licence. a sum equal to the fee \r\nunder item (c) above \r\nplus 25% thereof. \r\n4. Fee for a duplicate licence under sub-rule (6) of rule 13, \r\nsub-rule (4) of rule 14 and sub-rule (4) of rule 15. \r\na sum equal to the fee \r\nprescribed for the issue \r\nof a licence under serial \r\nNo.2 above. \r\n5. \r\n24\r\n[(i) Fee for learner‟s driving licenc e under sub -rule \r\n(2) of rule 19. \r\nRs.60.00 \r\n \r\n18Substituted by the Punjab Finance Ordinance, 2000 (III of 2000) ; and published in the Punjab Gazette (Extraordinary), dated \r\n30.6.2000, pages 587-595, s.6 (w.e.f. 1.7.2000), 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 \r\nthe Islamic Republic of Pakistan. \r\n19Substituted by the Punjab Finance Act 1998 (VII of 1998); and published in the Punjab Gazette (Extraordinary), dated 30.6.1998, \r\npages 1577-1580, s.5. \r\n20Ibid. \r\n21Ibid. \r\n22Ibid. \r\n23Added ibid. \r\n24Substituted by the Punjab Finance Ordinance, 2000 (III of 2000) ; and published in the Punjab Gazett e (Extraordinary), dated \r\n30.6.2000, pages 587-595, s.6 (w.e.f. 1.7.2000), which will remain in force under the Provisional Constitution (Amendment) Order \r\nSerial \r\nNo. \r\nDescription of fee and relevant rule of the West \r\nPakistan Motor Vehicles Rules, 1969. Rate of fee. \r\n (ii) Fee for renewal of a learner‟s driving licence \r\nunder sub-rule (4) of rule 19. \r\nRs. 40.00] \r\n25\r\n[6. Fee for duplicate certificate on loss or destruction of \r\ncertificate of registration of a vehicle, other than a \r\ntransport vehicle, under sub-rule (2) of Rule 37. \r\nRs.\r\n26\r\n[500.00] \r\n27\r\n[7. Fee for duplicate certificate on loss or destruction of– \r\n (a) certificate of registration of a transport vehicle, \r\nunder sub-rule (2) of Rule 38. \r\nRs.\r\n28\r\n[1000.00] \r\n (b) certificate of fitnes s of a transport vehicle, under \r\nsub-rule (2) of Rule 38. \r\nRs.100.00] \r\n29\r\n[8. Fee for duplicate certificate of a defaced or torn– \r\n (a) certificate of registration of a transport vehicle, \r\nunder sub-rule (2) of Rule 39. \r\nRs. \r\n30\r\n[1000.00] \r\n (b) certificate of fitn ess of a transport vehicle, under \r\nsub-rule (2) of Rule 39. \r\nRs.100.00] \r\n31\r\n[9. Registration fee under rule 42 shall be charged at the \r\nfollowing rates:- \r\n \r\n \r\n(a) Motorcycles/Scooters, Tractors and \r\nTruck/Buses/Pickups/ Rickshaws/Taxis \r\n1% of the value of the \r\nvehicle. \r\n \r\n(b) Combined Harvesters, Rigs, Fork Lifters, Road Rollers, \r\nconstruction and earth moving machinery such as \r\nWheel Loaders, Cranes, Excavators, Graders, Dozers \r\nand Pipe Layers, Road Making and Road/Sewerage \r\nCleaning Plants. \r\nRs.300.00 \r\n \r\n(c) Other vehicles with engine power– \r\n \r\n1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of the Constitution of \r\nthe Islamic Republic of Pakistan. \r\n25Substituted by the Punjab Finance Act 1997 (IX of 1997); and published in the Punjab Gazette (Extraordinary), dated 30.6.1997, \r\npages 1011-1014, s.5. \r\n26Substituted for the figure “100.00” by the Punjab Finance Act, 2004 (XIX of 2004) ; and published in the Punjab Gazette \r\n(Extraordinary), dated 30.6.2004, pages 1989-1992, s.6 (w.e.f. 1.7.2004). \r\n27Substituted by the Punjab Finance Ordinance, 2002 (XXXVII of 2002) ; and published in the Punjab Gazette (Extraordinary), \r\ndated 25.6.2002, pages 2023 -2027, s.6 (w.e.f. 1.7.2002) , which will remain in force under the Provisional Constitution \r\n(Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of \r\nthe Constitution of the Islamic Republic of Pakistan. \r\n28Substituted for the figure “200.00” by the Punjab F inance Act, 2004 (XIX of 2004) ; and published in the Punjab Gazette \r\n(Extraordinary), dated 30.6.2004, pages 1989-1992, s.6 (w.e.f. 1.7.2004). \r\n29Substituted by the Punjab Finance Ordinance, 2002 (XXXVII of 2002) ; and published in the Punjab Gazette (Extraordinary), \r\ndated 25.6.2002, pages 2023 -2027, s.6 (w.e.f. 1.7.2002) , which will remain in force under the Provisional Constitution \r\n(Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of \r\nthe Constitution of the Islamic Republic of Pakistan. \r\n30Substituted for the figure “200.00” by the Punjab F inance Act, 2004 (XIX of 2004) ; and published in the Punjab Gazette \r\n(Extraordinary), dated 30.6.2004, pages 1989-1992, s.6 (w.e.f. 1.7.2004). \r\n31Substituted by the Punjab Finance Ordinance, 2002 (XXXVII of 2002) ; and published in the Punjab Gazette (Extraordinary), \r\ndated 25.6.2002, pages 2 023-2027, s.6 (w.e.f. 1.7.2002) , which will remain in force under the Provisional Constitution \r\n(Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of \r\nthe Constitution of the Islamic Republic of Pakistan. \r\nSerial \r\nNo. \r\nDescription of fee and relevant rule of the West \r\nPakistan Motor Vehicles Rules, 1969. Rate of fee. \r\n \r\n(i) not exceeding 1000cc 1% of the value of the \r\nvehicle \r\n \r\n32\r\n[(ii) exceeding 1000cc but not exceeding 1500cc \r\n \r\n(iia) exceeding 1500cc but not exceeding 2000cc \r\n2% of the value of the \r\nvehicle \r\n3% of the value of the \r\nvehicle] \r\n \r\n(iii) exceeding 2000cc 4% of the value of the \r\nvehicle \r\n \r\nProvided that– \r\n (i) vehicles meant for the invalid, ambulances \r\nand vehicles designed to be exclusively used \r\nto carry the dead shall be charged at the rate \r\nof Rs.100/-; and \r\n \r\n \r\n(ii) temporary registration of an y vehicle shall be \r\ncharged at the rate of Rs.200/-.] \r\n \r\n33\r\n[10. Fee for transfer of ownership of a motor vehicle under \r\nsub-rule (1) of Rule 47 shall be charged at the following \r\nrates:- \r\n \r\n (a) a motorcycle, a scooter and an invalid carriage or \r\na trailer not having more than two wheels and not \r\nweighing more than one ton in unladen weight; \r\nRs. \r\n34\r\n[150.00] \r\n (b) a heavy transport vehicle; Rs.4,000.00 \r\n 35\r\n[(c) Any other vehicle– \r\n (i) with engine capacity up to 1000cc Rs.1,200.00 \r\n (ii) with engine capacity exceedin g 1 000cc \r\nbut not exceeding 1800cc. \r\nRs.2,000.00 \r\n (iii) with engine capacity exceeding 1800cc. Rs.3,000.00] \r\n36\r\n[11. Fee for issuance of a copy of record or part thereof \r\nincluding miscellaneous certificates/orders relating to \r\nrecord maintained under rule 44. \r\nRs.20.00 \r\nper copy] \r\n37\r\n[12. Fee for endorsement of Hire Purchase Agreement of a \r\nvehicle under sub -rule (6) of rule 46 shall be charged at \r\nthe following rates:- \r\n \r\n \r\n32Substituted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.6: it came into force on 1 July 2016. \r\n33Ibid. \r\n34Substituted for the figure “100.00” by th e Punjab Finance Act, 2004 (XIX of 200 4) ; and published in the Punjab Gazette \r\n(Extraordinary), dated 30.6.2004, pages 1989-1992, s.6 (w.e.f. 1.7.2004). \r\n35Substituted the Punjab Finance Act, 2004 (XIX of 2004); and published in the Punjab Gazette (Extraordinary), dated 30.6.2004, \r\npages 1989-1992, s.6 (w.e.f. 1.7.2004). \r\n36Added by the Punjab Finance Ordinance, 2002 (XXXVII of 2002) ; and published in the Punjab Gazette (Extraordinary), dated \r\n25.6.2002, pages 2023-2027, s.6 (w.e.f. 1.7.2002), which will remain i n force under the Provisional Constitution (Amendment) \r\nOrder 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of the \r\nConstitution of the Islamic Republic of Pakistan. \r\n37Substituted by the Punjab Fin ance A ct, 2004 (XIX of 2004); and published in the Punjab Gazette (Extraordinary), dated \r\n30.6.2004, pages 1989-1992, s.6 (w.e.f. 1.7.2004) \r\nSerial \r\nNo. \r\nDescription of fee and relevant rule of the West \r\nPakistan Motor Vehicles Rules, 1969. Rate of fee. \r\n \r\n(a) a motorcycle, a scooter and an invalid carriage or a \r\ntrailer not having more than two wheel s and not \r\nweighing more than one ton in unladen weight; \r\nRs.150.00 \r\n (b) a heavy transport vehicle; Rs.4,000.00 \r\n (c) any other vehicle– \r\n (i) with engine capacity upto 1000cc Rs.1,200.00 \r\n (ii) with engine capacity exceeding 1000cc but \r\nnot exceeding 1800cc \r\nRs.2,000.00 \r\n (iii) with engine capacity exceeding 1800cc. Rs.3,000.00] \r\n38\r\n [13. Fee for assignment of fresh registration mark to a vehicle \r\nunder section 30 of the Provincial Motor Vehicles \r\nOrdinance, 1965 and under sub-rule (1) of rule 48 shall \r\nbe charged at the following rates– \r\n \r\n (a) a motorcycle, a scooter and an invalid carriage or a \r\ntrailer not having more than two wheels and not \r\nweighing more than one ton in unladen weight; \r\nRs.150.00 \r\n (b) a heavy transport vehicle; Rs.4,000.00 \r\n (c) any other vehicle– \r\n (i) with engine capacity upto 1000cc Rs.1,200.00 \r\n (ii) with engine capacity exceeding 1000cc but \r\nnot exceeding 1800cc \r\nRs.2,000.00 \r\n (iii) with engine capacity exceeding 1800cc Rs.3,000.00] \r\n39\r\n[14. Fee for alteration in a motor vehicle under sub-rule (2) of \r\nrule 49 shall be charged at the following rates:- \r\n \r\n (i) transport vehicles Rs.3,000.00 \r\n (ii) other vehicles Rs.1,500.00] \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n38Added ibid. \r\n39Ibid. \r\nTHIRD SCHEDULE \r\n(See SECTION 6 OF THE PUNJAB FINANCE ACT, 1973) \r\nSerial \r\nNo. \r\nDescription of Motor Vehicles Annual rate of \r\ntax \r\n1 2 3 \r\n Rs. \r\n1. Cycles (including motor scooters) and cycle with attachment for \r\npropelling the same by mechanical process not exceeding 8 cwts. in \r\nunladen weight:– \r\n \r\n (a) Bicycles not exceeding 200 Ibs. in unladen weight. 30 \r\n (b) Bicycles exceeding 200 Ibs. in unladen weight. 40 \r\n \r\n (c) Bicycles if used for drawing a trailer or side-car, in addition. 10 \r\n (d) Tricycles 40 \r\n2. Vehicles not exceeding 5 cwts. in unladen weight, adapted and used \r\nfor invalids. \r\n5 \r\n3. Vehicles used for the transport or haulage of goods or materials \r\n(including tricycles weighing more than 8 cwts. in unladen weight):– \r\n \r\n (a) Electrically propelled vehicles not exceeding 25 cwts. in \r\nunladen weight. \r\n35 \r\n (b) All vehicles with maximum laden capacity upto 4,480 Ibs. \r\n(including delivery vans). \r\n240 \r\n (c) All vehicles with maximum laden capacity exceeding 4,480 \r\nIbs. but not exceeding 8,960 Ibs. \r\n400 \r\n (d) All vehicles with maximum laden capacity exceeding 8,960 \r\nIbs. but not exceeding 13,440 Ibs. \r\n600 \r\n (e) All vehicles with maximum laden capacity exceeding 13,440 \r\nIbs. but not exceeding 17,920 Ibs. \r\n1,200 \r\n (f) All vehicles with maximum laden capacity exceeding 17,920 \r\nIbs. \r\n1,800 \r\n (g) Extra charges for trailer. 138 \r\n4. Vehicles plying for hire and ordinarily used for the transport of \r\npassengers (taxis and buses)– \r\n \r\n (a) Tram Cars 15 \r\n (b) Tricycles propelled by mechanical power (rickshaw cabs \r\nseating not more than 3 persons). \r\n250 \r\n (c) Other vehicles seating not more than 4 persons. 330 \r\n (d) Other vehicles seating more than 4 but not more than 6 \r\npersons. \r\n415 \r\n (e) Other vehicles seating more than 6 persons: 104 per seat \r\n Provided that the motor vehicles plying for hire exclusively within the \r\nlimits of a corporation, a municipality or a cantonment and seating \r\nmore than 20 persons shall be subject to the payment of Motor \r\n \r\nVehicles tax at the rate of Rs. 50/- per seat per annum. \r\n Note– The number of persons mentioned in Article 4 does not \r\ninclude the driver and, as the case may be, the cleaner, the \r\nconductor or the attendant of the vehicle. \r\n \r\n5. Motor Vehicles other than those liable to tax under the foregoing \r\nprovisions of this Schedule– \r\n \r\n (a) seating not more than one person. 84 \r\n (b) seating not more than 3 persons. 168 \r\n (c) seating not more than 4 persons. 240 \r\n (d) seating more than 4 persons for every additional person that \r\ncan be seated. \r\n60 per seat. \r\n Note– Station wagons used for private purposes shall be taxed \r\nunder Article 5. \r\n \r\nFOURTH SCHEDULE \r\n(See SECTION 86 OF THE PUNJAB FINANCE ACT, 1973) \r\n“SCHEDULE I \r\nAd Valorem FEES \r\nSerial \r\nNo. \r\nArticle Proper fee \r\n1 2 3 \r\n1. Plaint, written statement pleading a set off or counter claim or \r\nmemorandum of appeal (not otherwise provided for in this Act) \r\nor of cross -objection presented to any Civil or Revenue Court \r\nexcept those mentioned in Section 3. \r\nSeven-and-a-half per \r\ncentum on the amount \r\nor value of the subject \r\nmatter in dispute \r\nsubject to a maximum \r\nof fifteen thousand \r\nrupees. \r\n Note– The amount payable under this number shall be \r\nrounded to the nearest fifty paisas. \r\n \r\n2. Plaint in a suit for possession under the Specific Relief Act, \r\n1877, section 9. \r\nA fee of one -half the \r\namount prescribed in \r\nserial No.1. \r\n3. Application for review of judgment, if presented on or after the \r\nninetieth day from the date of the decree. \r\nThe fee leviable on the \r\nplaint or memorandum \r\nof appeal. \r\n4. Application for review of judgment, if presented before the \r\nninetieth day from the date of the decree. \r\nOne-half of the fee \r\nleviable on the plaint or \r\nmemorandum of \r\nappeal. \r\n5. Copy or translation of a judgment or order not being, or having \r\nthe force of, a decree– \r\n \r\n (a) When such judgment or order is passed by any Civil \r\nCourt, other than a High Court, or by the presiding \r\nofficer of any Revenue Court or office, or by any other \r\njudicial or executive authority. \r\nOne rupee. \r\n (b) When such judgment or order is passed by a High \r\nCourt. \r\nTwo rupees. \r\n6. Copy of a decree or order having force of a decree– \r\n (a) When such decree or order is made by any Civil Court \r\nother than a High Court, or any Revenue Court– \r\n \r\n (i) if the amount or value of the subject -matter of \r\nthe suit wherein such decree or order is made \r\ndoes not exceed fifty rupees; \r\nOne rupee. \r\n (ii) if such amount or value exceeds fifty rupees. Two rupees. \r\n (b) When such decree or order is made by a High Court. Five rupees. \r\n7. Copy of any document liable to stamp duty under the Stamp \r\nAct, 1899, when left by any party to a suit or proceeding in \r\nplace of the original withdrawn– \r\n \r\n (a) When the stamp duty chargeable on the original does \r\nnot exceed fifty paisas; \r\nThe amount or duty \r\nchargeable on the \r\noriginal. \r\n (b) In any other case. One rupee. \r\n8. Copy of any revenue or judicial proceeding or order not \r\notherwise provided for by this Act, or copy of any account, \r\nstatement, report or the like, taken out of any Civil or Criminal \r\nor Revenue Court or office or from the office of any chief officer \r\ncharged with the executive administration of a Division– \r\n \r\n For every three hundred and sixty words or fraction of three \r\nhundred and sixty words. \r\nFifty paisas. \r\n9. Probate of a will or letters of administration with or without will \r\nannexed– \r\n \r\n When the amount or value of the property in respect of which \r\nthe grant of probate or letters is made exceeds one thousand \r\nrupees, but does not exceed ten thousand rupees. \r\nTwo per centum on \r\nsuch amount or value. \r\n When such amount or value exceeds ten thousand rupees but \r\ndoes not exceed fifty thousand rupees. \r\nThree per centum on \r\nsuch amount or value. \r\n When such amount or value exceeds fifty thousand rupees: Four per centum on \r\nsuch amount or value. \r\n Provided that when, after the grant of a certificate under the \r\nSuccession Act, 1925, in respect of any property included in an \r\nestate, a grant of probate or letters of administration is made in \r\nrespect of the same estate, the fee payable in respe ct of the \r\nlatter grant shall be reduced by the amount of the fee paid in \r\nrespect of the former grant. \r\n \r\n Note– The amount payable under this number to be rounded \r\nto the nearest rupee. \r\n \r\n10. Certificate under the Succession Act, 1925– \r\n (i) On the amount or va lue of any debt or security specified \r\nin the certificate under section 8 of the Act. \r\nTwo per centum on \r\nsuch amount or value. \r\n (ii) On the amount or value of any debt or security to which \r\nthe certificate is extended under section 10 of the Act. \r\nThree per centu m on \r\nsuch amount or value. \r\n Explanation 1.– For the purposes of this number, the amount of \r\na debt is its amount, including interest on the day on which the \r\ninclusion of the debt in the certificate is applied for, so far as \r\nsuch amount can be ascertained. \r\n \r\n Explanation 2.– Whether or not any power with respect to a \r\nsecurity specified in a certificate has been conferred under the \r\nAct; and where such a power has been so conferred whether \r\nthe power is for the receiving of interest or dividends on, or for \r\nthe negotiation or transfer of the security, or for both purposes, \r\nthe value of the security is its market-value on the day on which \r\nthe inclusion of the security in the certificate is applied for, so \r\nfar as such value can be ascertained. \r\n \r\n11. Application to the Board of Revenue/Commissioners of \r\nDivisions for the exercise of its revisional jurisdiction under \r\nsection 84 of the Punjab Tenancy Act, 1887– \r\n \r\n When the amount or value of the subject-matter in dispute does \r\nnot exceed twenty-five rupees. \r\nTwo rupees. \r\n When such amount or value exceeds twenty-five rupees. The fee leviable on a \r\nmemorandum of \r\nappeal. \r\n12. Application to a High Court for the exercise of its revisional \r\njurisdiction under section 115 of the Code of Civil Procedure, \r\n1908– \r\n Where the applic ation is for revision of an order and the \r\namount or value of the subject-matter is less than two thousand \r\nrupees. \r\nSeven rupees and fifty \r\npaisas. \r\n Where the application is for the revision of an order and the \r\nsubject-matter is two thousand rupees or more. \r\nFifteen rupees. \r\n Where the application is for the revision of an appellate decree. The fee leviable on a \r\nmemorandum of \r\nappeal.” \r\n \r\nFIFTH SCHEDULE \r\n(See SECTION 8 OF THE PUNJAB FINANCE ACT, 1973) \r\n“SCHEDULE II \r\nFIXED RATES \r\nSerial \r\nNo. \r\nArticle Proper Fee \r\n1 2 3 \r\n1. Application or petition– \r\n (a) When presented to any officer of the Customs or Excise \r\nDepartment or to any Magistrate by any person having dealings \r\nwith the Government and when the subject matter of such \r\napplication relates exclusively to those dealings; or \r\n \r\n When presented to any Officer of land -revenue by any person \r\nholding temporarily settled land under direct engagement with \r\nGovernment and when the subject -matter of the application or \r\npetition relates exclusively to such engagement; or \r\n \r\n When presented to any Civil Court other than a principal Civil \r\nCourt of original jurisdiction or to any Court of Small Causes \r\nconstituted under the Provincial Small Causes Courts Act, \r\n1887, or to a Collector or other officer of revenue in relation to \r\nany suit or case in which the amount or value of subject -matter \r\nis less than fifty rupees; or \r\n \r\n When presented to any Civil, Criminal or Revenue Court, or to \r\nany Board or Executive Officer for the purpose of obtaining a \r\ncopy or translation or any judgment, decr ee or order passed by \r\nsuch Court, Board or Officer, or of any other docum ent or \r\nrecord in such court or Office; \r\nOne rupee. \r\n (b) When containing a complaint or charge of any offence other \r\nthan an offence for which police officers may, under the Code \r\nof Cr iminal Procedure, 1898, arrest without warrant, and \r\npresent to any Criminal Court; or \r\nTwo rupees. \r\n When presented to a Civil, Criminal or Revenue Court, or to a \r\nCollector or any Revenue officer, having jurisdiction equal or \r\nsubordinate to a Collector or to any Magistrate in his executive \r\ncapacity and not otherwise provided for by this Act; or \r\nTwo rupees. \r\n to deposit in Court revenue or rent; or Two rupees. \r\n for determination by a Court of the amount of compensation to \r\nbe paid by a landlord to his tenant. \r\nTwo rupees. \r\n (c) (i) When presented to a Chief Controlling Revenue or \r\nExecutive Authority, or to a Commissioner of Revenue \r\nor Circuit or to any Chief officer charged with executive \r\nadministration of a Division and not otherwise provided \r\nby this Act. \r\nTwo rupees. \r\n (ii) When presented to a Court or Authority other than a \r\nHigh Court, for transfer of cases. \r\nFive rupees. \r\n (d) When presented to a High Court– \r\n (i) Under the Companies Act, 1913, for winding up a Two hundred \r\ncompany. rupees. \r\n (ii) Under the said Act for taking some other judicial action. Ten rupees. \r\n (iii) For transfer of cases. Five rupees. \r\n (iv) In all other cases. Five rupees. \r\n2. Application to any Civil Court that records may be called for from \r\nanother Court– \r\n \r\n When the Court grants the application a nd is of the opinion that the \r\ntransmission of such records involves the use of the post. \r\nThree rupees in \r\naddition to any \r\nfee levied on the \r\napplication \r\nunder clause \r\n(a), clause (b) or \r\nclause (c) of \r\nnumber 1 of this \r\nSchedule. \r\n3. Application for leave to sue as a pauper. Two rupees. \r\n4. Application for leave to appeal as a pauper. Two rupees. \r\n5. Plaint or memorandum of appeal in a suit to establish or disprove a \r\nright of occupancy. \r\nTwo rupees. \r\n6. Undertaking under section 49 of the Divorce Act, 1869. One rupee. \r\n7. Mukhtarnama or Wakalatnama when presented for the conduct of any \r\none case– \r\n \r\n (a) to any Civil or Criminal Court, other than a High Court, or to any \r\nrevenue Court, or to any Collector or Magistrate, or other \r\nexecutive Officer, except such as are mentioned in clauses (b) \r\nand (c) of this number; \r\nTwo rupees. \r\n (b) to Commissioner or Revenue, Circuit or Customs or to any \r\nofficer charged with the executive administration of a Division, \r\nnot being the Chief Revenue or Executive Authority; \r\nTwo rupees. \r\n (c) to a High Court, Board of Revenue or other Chief Controlling \r\nRevenue or Executive Authority. \r\nThree rupees. \r\n8. Memorandum of appeal when the appeal is not from a decree or an \r\norder having the force of a decree and is presented– \r\n \r\n (a) to any Civil Court other than a High Court, or to any Revenue \r\nCourt or Executive Officer other than the High Court or Chief \r\nControlling Revenue or Executive Authority; \r\nThree rupees. \r\n (b) to the Central Board of Revenue under section 188 of the Sea \r\nCustoms Act, 1878, or section 35 of the Central Excise and \r\nSalt Act, 1944; \r\nTwenty-five \r\nrupees. \r\n (c) to High Court or other Chief Controlling Executive or Revenue \r\nAuthority. \r\nTen rupees. \r\n9. Caveat. Ten rupees. \r\n10. Petition in a suit under the Native Convert‟s Marriage Dissolution Act, \r\n1866. \r\nTen rupees. \r\n11. Plaint or memorandum of appeal in each of the following suits– \r\n (i) to alter or set aside a summary decision or order of any Civil \r\nCourt, not being a High Court or any Revenue Court; \r\nTen rupees. \r\n (ii) to alter or cancel any entry in a register of the names of \r\nproprietors of Revenue-paying estates; \r\nTen rupees. \r\n (iii) to obtain a declaratory decree when no consequential relief is \r\nprayed; \r\nThirty rupees. \r\n (iv) to set aside an award; Ten rupees. \r\n (v) to set aside an adoption; Ten rupees. \r\n (vi) to set aside an alienation; Fifteen rupees. \r\n (vii) every other suit where it is not possible to estimate at a money-\r\nvalue the subject-matter in dispute, and which is not otherwise \r\nprovided for by this Act. \r\nTen rupees. \r\n12. Application under Chapter III of the Arbitration Act, 1940. Twenty rupees. \r\n13. Agreement in writing stating a question for the opinion of the Court \r\nunder the Code of Civil Procedure, 1908. \r\nTwenty rupees. \r\n14. Every petition under the Divorce Act, 1869, except petitions under \r\nsection 44 of the same Act, and every memorandum of appeal under \r\nsection 55 of the same Act. \r\nTwenty rupees. \r\n15. Plaint or memorandum of appeal under the Parsi Marriage and Divorce \r\nAct, 1936. \r\nTwenty rupees. \r\n16. Plaint or memorandum of appeal in a su it by a reversioner under the \r\nPunjab Customary Law for a declaration in respect of an alienation of \r\nancestral land. \r\nTwenty rupees. \r\n17. For determination of fair rent or eviction of tenant under sections 4 and \r\n13 of the West Pakistan\r\n40\r\n Urban Rent Restrictio n Ordinance, 1959 (VI \r\nof 1959)– \r\n \r\n (i) Where the property involved is exempted from Property Tax \r\nunder the West Pakistan\r\n41\r\n Urban Immovable Property Tax Act. \r\nFive rupees. \r\n (ii) Where such property is assessed to Urban Immovable Property \r\nTax. \r\nFifteen rupees. \r\n \r\n \r\n \r\n40Now „Punjab‟, see the Punjab Laws (Adaptation) O rder, 1974 (Pb A.O. 1 of 1974); and published in the Punjab Gazette \r\n(Extraordinary), dated 20.11.1974, pages 1425 -A to 1425 -PP, see Article 2 and Schedule, Part III, at entry No.20 (w.e.f. \r\n14.8.1973). \r\n41Ibid. \r\nSIXTH SCHEDULE \r\n(See SECTION 10 OF THE PUNJAB FINANCE ACT, 1973) \r\nSerial \r\nNo. \r\nDescription of Fee and relevant rule of the West \r\nPakistan Cotton Control Rules, 1966. Fee \r\n1 2 3 \r\n42\r\n[1. \r\n(i) Licence for installation of new cotton ginning \r\nfactory. \r\nRs.125 per roller or its equivalent subject to \r\na maximum of Rs. 5,000. \r\n (ii) Licence for installation of a new cotton \r\npressing factory. \r\nRs.5,000 per bailing press.] \r\n2. Licence for working a cotton ginning, cotton pressing \r\nor cotton seed oil factory (before 31st August) unde r \r\nrule 12. \r\n (i) Rs.20 for single roller or per saw gin \r\nwith ten saws and Rs.30 per double \r\nroller gin. \r\n (ii) Rs.50 per seed oil factory. \r\n (iii) Rs.200 per cotton pressing factory. \r\n3. Licence for working a cotton ginning, cotton pressing \r\nor cotton seed oil factory (after 31st August) under rule \r\n12. \r\n (i) Rs.2 per day in addition to fees \r\nprescribed in 2 (i) per single roller or \r\nper saw gin with ten saws and Rs.3 per \r\nday in addition to the fees prescribed \r\nunder 2 (i) per double roller gin; \r\n (ii) Rs.2 per day i n addition to the fees \r\nprescribed under 2 (ii); and \r\n (iii) Rs.2 per day in addition to the fees \r\nprescribed under 2 (iii). \r\n4. Allotment of identification mark to factory under rule \r\n12. \r\nRs.30 per annum. \r\n5. Licence for alteration or extension of an existing cotton \r\nginning or pressing factory under rule 12. \r\nRs.400. \r\n6. Duplicate copy of a licence under rule 12. Rs.40. \r\n7. Licence for installation of new or alteration or \r\nextension of an existing cotton seed oil factory under \r\nrule 12. \r\nRs.200. \r\n8. Licence for br inging into a tract or area, cotton or \r\ncotton-seed other than that prescribed for that tract or \r\narea under rule 12. \r\n40 paisa s per maund of unginned cotton, \r\nRs.1 per maund of ginned cotton, 10 paisa s \r\nper maund of cotton-seed. \r\n43[* * * * ** ** ** ** ** ** ** * * ** * * ** ** ** ** ** * * * * * * * * * * * * * * * ] \r\n \r\n \r\n42Substituted by the Punjab Finance Act, 1974 (X of 1974); ; and published in the Punjab Gazette (Extraordinary), dated 28.6.1974, \r\npages 890-A to 890-C, s.3 (w.e.f. 1.7.1974) \r\n43\"Serial. 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