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  "title": "PUNJAB FINANCE ORDINANCE 2001",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/ATRcaVNlATI-",
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  "text": "THE PUNJAB FINANCE ORDINANCE, 2001 \r\n(VI of 2001)  \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Amendment of Act V of 1958 \r\n3. Amendment of Act X of 1958 \r\n4. Amendment of Act XXXIV of 1964 \r\n5. Amendment of Act XIV of 1973 \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ORDINANCE, 2001 \r\n(VI of 2001) \r\n[30th June, 2001] \r\nAn \r\nOrdinance \r\nfurther to levy, enhance and rationalize certain taxes and duties in the Province of \r\nthe Punjab. \r\nPreamble.– WHEREAS it is expedient further to levy, enhance and rationalize \r\ncertain taxes and duties in the Province of the Punjab; \r\n NOW, THEREFORE , in exercise of the powers conferred upon him under \r\nArticle 4 of the Provision al Constitution (Amendment) Order No.9 of 1999, as \r\namended by Chief Executive’s Order No. 11 of 2000, the Governor of the Punjab is \r\npleased to make and promulgate the following Ordinance:– \r\n1. Short title, extent and  commencement.– (1) This Ordinance may be  called \r\nthe Punjab Finance Ordinance, 2001. \r\n (2) It shall come into force on the 1st day of July, 2001. \r\n2. Amendment of Act V of 1958 .– In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958), in section 4, for the existing clause (g), the followi ng shall \r\nbe substituted:– \r\n“(g) Buildings and lands annual value of which does not exceed rupees \r\ntwenty seven thousand belonging to a widow, a disabled person or a \r\nminor orphan: \r\nProvided that where the annual value is more than rupees twenty seven \r\nthousand the tax shall be levied on the amount in excess of the said amount.”. \r\n3. Amendment of Act (X) of 1958 .– In the Punjab Entertainments Duty Act, \r\n1958 (X of 1958), in section 3, in sub section (1), before the existing first proviso, the \r\nfollowing proviso shall be added:- \r\n“Provided that, for a period of the five years, the entertainment duty shall be \r\nlevied and paid to the Government on all payments for admission to cinema houses \r\nat the rate of thirty percent of such payment and shall be converted into a fixed \r\ncharge per day in respect of different categories of cinema houses, screening or \r\nexhibiting movies. The Government shall determine the categories of cinema houses \r\nand fix per day the rate of entertainment duty for each cinema:”. \r\n                                                           \r\n1Promulgated by the Governor of the Punjab on 30 June 2002; and published in the Punjab Gazette (Extraordinary), dated 30 \r\nJune 2002, pages 1153-54. Under Article 4 of the Provisional Constitution (Amendment) Order 1999 (9 of 1999), it w ill remain \r\nin force notwithstanding the maximum limit of three months prescribed under Article 128 of the Constitution of the Islamic \r\nRepublic of Pakistan. \r\n4. Amendment of Act XXXIV o f 1964 .– In the Punjab Finance Act, 1964 \r\n(XXXIV of 1964), in section 13, sub -section (1), for the existing Explanation (c), the \r\nfollowing shall be substituted:– \r\n“(c) “licensee” means a person licensed under section 15 or 20 of the \r\nRegulation of Generation,  Transmission and Distribution of Electric \r\nPower Act, 1997 (XL of 1997) to engage in the generation and sale of \r\nenergy to a consumer and includes any person generating the electric \r\npower from a generator having the capacity of more than five hundred \r\nkilowatt for self use.”. \r\n5. Amendment of Act XIV of 1973 .– In the Punjab Finance Act, 1973(XIV of \r\n1973), in the Sixth Schedule, in column 3, for the existing entries (i) and (ii) against serial \r\nNo. 9, the following shall be substituted:- \r\n “paisa ten per kg if paid by 31st March.”.",
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