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  "title": "PUNJAB HISTORICAL MOSQUES AND SHRINES FUND CESS ORDINANCE, 1960",
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  "text": "THE PUNJAB HISTORICAL MOSQUES AND SHRINES \r\nFUND CESS ORDINANCE, 1960 \r\n(V of 1960) \r\nCONTENTS \r\n1. Short title and extent. \r\n2. Definitions. \r\n3. Cess. \r\n4. Method of collection and recovery of the cess. \r\n5. Historical Mosques Fund. \r\n6. Rules. \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] HISTORICAL MOSQUES \r\n3\r\n[AND SHRINES] FUND CESS \r\nORDINANCE, 1960 \r\n(V of 1960) \r\n[24 February 1960] \r\nAn \r\nOrdinance \r\nto provide for the raising of funds for the repair, maintenance and endowment of \r\nmosques \r\n4\r\n[and shrines] of historical importance in \r\n5\r\n[the Punjab]. \r\nPreamble.– WHEREAS it is expedient to provide for the raising of fund s for the \r\nrepair, maintenance and endowment of mosques  \r\n6\r\n[and shrines]  of historical \r\nimportance in \r\n7\r\n[the Punjab] in the manner hereinafter appearing; \r\n NOW, THEREFORE,  in pursuance of the Presidential Proclamation of the \r\nseventh day of October, 1958, and in exercise of all powers enabling him in that \r\nbehalf, th e Governor of West Pakistan is pleased to make and promulgate the \r\nfollowing Ordinance. \r\n1. Short title and extent .– (1) This Ordinance may be called  the \r\n8\r\n[Punjab] \r\nHistorical Mosques \r\n9\r\n[and Shrines] Fund Cess Ordinance, 1960. \r\n \r\n10\r\n[(2) It extends to the whole of  the Province of \r\n11\r\n[the Punjab] , except the \r\nTribal Areas]. \r\n                                                           \r\n1This Ordinance was promulgated by the Governor of West Pakistan on February 23, 1960, published in the Gazette of West \r\nPakistan (Extraordinary), dated Feb ruary 24, 1960, p p. 1287-1289, saved and given permanent effect by Article 225 of the \r\nConstitution of the Islamic Republic of Pakistan (1962).  \r\n2Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), \r\npublished in the Punjab Gazett e (Extraordinary), dated November 20, 1974, pp.  1425-A-1425-PP, Article 2(1) read with \r\nSchedule, Part III, Serial No. 33. \r\n3Inserted by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1966 (IV of 1966), published in the \r\nGazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-B-233-C, s. 2.  \r\n4Ibid.  \r\n5Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), \r\npublished in the Punjab Gazette (Extraordinary), date d November 20, 1974, pp.  1425-A-1425-PP, Article 2(1) read with \r\nSchedule, Part III, Serial No. 33. \r\n6Inserted by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1966 (IV of 1966), published in the \r\nGazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-B-233-C, s. 2.  \r\n7Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), \r\npublished in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp.  1425-A-1425-PP, Article 2(1) read with \r\nSchedule, Part III, Serial No. 33. \r\n8Ibid. \r\n9Inserted by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1966 (IV of 1966), published in the \r\nGazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-B-233-C, s. 3.  \r\n10Substituted by the West Pakistan Laws (Extension to Karachi) Ordinance, 1964 (VII of 1964), published in the Gazette of \r\nWest Pakistan (Extraordinary), dated May 25, 1964, pp. 1679-1688, s. 2, read with Schedule, Serial No. 34. \r\n11Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), \r\npublished in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp.  1425-A-1425-PP, Article 2(1) read with \r\nSchedule, Part III, Serial No. 33. \r\n2. Definitions.– In this Ordinance, unless the context otherwise requires, the \r\nfollowing expressions shall have the meanings hereby respectively assigned to \r\nthem, that is to say:– \r\n(a) “cess” means the cess imposed by this Ordinance; \r\n(b) “Government” means the \r\n1\r\n[Provincial Government of the Punjab]; \r\n(c) “historical mosque” means a mosque which, on account of its ancient \r\nand historical features, is notified as such by Government; \r\n2\r\n[(cc) “historical shrine” means a shrine which on account of its ancient and \r\nhistorical features, is notified as such by Government;] \r\n(d) “land revenue” means the land revenue assessed under the provisions \r\nof any law, regulating the assessment of land revenue, for the time \r\nbeing in force; \r\n(e) “prescribed” means prescribed by rules made under this Ordinance; \r\n(f) “urban immovable property tax” means the tax levied under the \r\n3\r\n[Punjab] Urban Immovable Property Tax Act, 1958\r\n4\r\n. \r\n3. Cess.– (1) A cess shall, subject to the provisions of  this section, be levied \r\nupon land revenue, or urban immovable property tax, or both, payable by a Muslim. \r\n (2) The cess shall be payable by the person liable to pay the land revenue \r\nor the urban immovable property tax, as the case may be. \r\n (3) The cess shall be levied at the rate of three pies on each rupee or part \r\nof a rupee of the land revenue or urban immovable property tax. \r\n (4) The cess shall be leviable for \r\n5\r\n[\r\n6\r\n[eleven]] years, commencing on and \r\nfrom– \r\n(i) Rabi, 1960, in the case of land revenue, and \r\n(ii) the 1st October, 1959, in the case of urban immovable property tax. \r\n4. Method of collection and recovery of the cess.– The cess shall be \r\ncollected and recovered in the manner prescribed from time to time for the collection \r\nand recovery of the land reve nue or the urban immovable property tax, as the case \r\nmay be. \r\n                                                           \r\n1Substituted for the words “Government of West Pakistan” by the Order ibid. \r\n2Inserted by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1966 (IV of 1966), published in the \r\nGazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-B-233-C, s. 4. \r\n3Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), \r\npublished in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp.  1425-A-1425-PP, Article 2(1) read with \r\nSchedule, Part III, Serial No. 33. \r\n4V of 1958. \r\n5Substituted for the word “five” by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1964 (XVI of \r\n1964), published in the Gazette of West Pakistan (Extraordinary), dated September 30, 1964, pp. 2999-3000, s. 2. \r\n6Substituted for the word “ten” by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 196 9 (XLVIII of \r\n1969) (w.e.f. 30.9.1969), published in the Gazette of West Pakistan (Extraordinary), da ted December 6, 1969, pp. 2195-2196, \r\ns. 2. \r\n5. Historical Mosques Fund .– (1) There shall be a fund to be known as the \r\nHistorical Mosques \r\n1\r\n[and Shrines] Fund (hereinafter called the “Fund”). \r\n (2) The Fund shall consist of– \r\n(i) the proceeds of the cess, after deduction of such expenses of \r\ncollection and recovery, as may be directed by Government to be \r\ndeducted; \r\n(ii) grants, if any, made by Government; and \r\n(iii) any donations made to the Fund. \r\n (3) The Fund shall be under the control of, and o perated upon by such \r\nauthority and shall be kept in such custody as may be prescribed. \r\n (4) The Fund shall be applied to meet– \r\n(i) payment of salaries and other remuneration of officers and servants \r\nemployed under this Ordinance; \r\n(ii) the expenditure on re pair, maintenance and endowment of historical \r\nmosques \r\n2\r\n[and shrines]; and  \r\n(iii) any other expenditure for the purposes of this Ordinance. \r\n6. Rules.– (1) Government may make rules\r\n3\r\n for carrying into effect all or any \r\nprovisions of this Ordinance. \r\n (2) In p articular, and without prejudice to the generality of the foregoing \r\npower, such rules may prescribe– \r\n(a) the manner in which the schemes for the repair, maintenance and \r\nendowment of historical mosques \r\n4\r\n[and shrines] may be prepared; \r\n(b) the agency or agencies through which the works shall be executed; \r\n(c) the manner in which the Fund shall be utilised; \r\n(d) the authority by which and the manner in which the accounts shall be \r\nkept and audited; \r\n(e) the authority by which and the manner in which the Fund shall be \r\noperated upon and the custody in which it shall be kept. \r\n \r\n \r\n \r\n \r\n                                                           \r\n1Inserted by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1966 (IV of 1966), published in the \r\nGazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-B-233-C, s. 3.  \r\n2Ibid., s. 2.  \r\n3See “the West Pakistan Historical Mosques Fund Cess Rules, 1962 ”, published in the Gazette of West Pakistan \r\n(Extraordinary), 1962, p. 3829. \r\n4Inserted by the West Pakistan Historical Mosques Fund Cess (Amendment) Ordinance, 1966 (IV of 1966), p ublished in the \r\nGazette of West Pakistan (Extraordinary), dated February 10, 1966, pp. 233-B-233-C, s. 2.",
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