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  "title": "PUNJAB FINANCE ACT 1985",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/BDEFNgMxVWw-",
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  "text": "THE PUNJAB FINANCE ACT 1985  \r\n(I of 1985) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Amendment of sections 3 and 4 of Act XXXII of 1958 \r\n3. Amendment in section 4 of Act XIV of 1973 \r\n4. Repeal of Federal Act XIV of 1963 \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT 1985  \r\n(I of 1985) \r\n[12th June, 1985] \r\nAn \r\nAct \r\nto make certain provisions in relation to taxation in the Province of the Punjab \r\nPreamble.– Whereas it is  expedient to make certain provisions in relation to taxation \r\nin the 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 1985. \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 first day of July 1985. \r\n2. Amendment of sections 3 and 4 of Act XXXII of 1958. – In the Punjab Motor \r\nVehicles Taxation Act, 1958 (XXXII of 1958):– \r\n(a) In section 3, in sub-section (1)– \r\n(i) in the first proviso after the word “Schedule” and before the \r\ncolon, the following words shall be added:- \r\n“or direct that subject to such conditions as may be prescribed, \r\nthe tax shall be leviable on annual basis”; \r\n(ii) after the second proviso, the following new proviso shall be \r\nadded:- \r\n“Provided further that if so opted by a tax payer, the tax in \r\nrespect of a motor vehicle may be levied once for all at such rate \r\nas may be prescribed and if the tax is so paid such motor \r\nvehicle shall forever ceas e to be liable to the payment of tax \r\nunder this Act.” \r\n(b) in section 4, in sub -section (2), after the word “April” and before the \r\ncolon, the following words shall be added:– \r\n“if in lumpsum for a financial year, before the first day of October and if \r\nonce for all, at the time of initial registration”; \r\n(c) in section 8, after sub -section (1), the following new sub-section shall \r\nbe added:– \r\n“(1-A) The provisions of sub -section (1) shall apply mutatis \r\nmutandis in the case of vehicles liable to pay the tax annually.” \r\n                                                                 \r\n1This Act w as passed by the Punjab Assembly on 12th June, 1985 assented to by the Governor of the Punjab on 12th June, \r\n1985; and, published in the Punjab Gazette (Extraordinary), dated 12th June, 1985 pages 2205-2206. \r\n(d) in section 13, after sub-section (2), the following shall be added:– \r\n“(2-A) Whoever becomes liable to pay the tax annually but \r\nproves to the satisfaction of the licensing officer that he has not used or \r\npermitted the use of the motor vehicle for a t least three months, shall \r\nbe entitled to receive an order in writing from the licensing officer \r\nexempting him from liability to pay the tax for that period \r\nproportionately and the licensing officer shall make an endorsement to \r\nthat effect upon the licence.” \r\n3. Amendment in section 4 of Act XIV of 1973. – In the Punjab Finance Act \r\n1973 (XIV of 1973), in section 4, in sub-section (1), clause (iii) shall be omitted. \r\n4. Repeal of Federal Act XIV of 1963. – The Gift Tax Act 1963 (Federal Act XIV \r\nof 1963), is hereby repealed.",
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