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  "title": "PUNJAB FINANCE ACT, 1987",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/BjNcbwQxVG0-",
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  "text": "THE PUNJAB FINANCE ACT, 1987  \r\n(II of 1987) \r\nCONTENTS  \r\n1. Short title, extent and commencement \r\n2. Amendment of the Punjab Motor Vehicles Taxation Act, 1958 (W.P. Act \r\nNo.XXXII of 1958)  \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT, 1987 \r\n(II of 1987) \r\n[29th June, 1987] \r\nAn \r\nAct \r\nto enhance the rate of tax on certain categories of motor vehicles in the Province of the \r\nPunjab. \r\nPreamble.– WHEREAS it is expedient to enhance the rate of tax on certain categories \r\nof motor vehicles in the Province of the Punjab; \r\n It is hereby enacted as follows:– \r\n1. Short title, extent and commencement.– (1) This Act may be called the Punjab \r\nFinance Act, 1987. \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, 1987. \r\n2. Amendment of the Punjab Motor Vehicles Taxation Act, 1958 (W.P. Act \r\nNo.XXXII of 1958) .– In the Punjab Motor Vehicles Taxation Act, 1958 (W.P. Act \r\nNo.XXXII of 1958), in the Schedule, for the entries against Seri al No.4, the following \r\nshall be substituted– \r\n“4. Motor Vehicles other than those mentioned above and having– \r\n(a) seating capacity of not more than 3 persons  132.00 \r\n(b) seating capacity of more than 3 persons but not more than 6 persons –  \r\n (i) with engine power not exceeding 1000 cc.  384.00 \r\n (ii) with engine power exceeding 1000 cc but not exceeding 1300 cc  500.00 \r\n (iii) with engine power exceeding 1300 cc  1000.00 \r\n(c) seating capacity of more than 6 persons . 150.00 \r\nper seat \r\nNote: Station-wagons used for private purposes shall be taxed under Serial No.4”. \r\n                                                                 \r\n1This Act w as passed by the Punjab Assembly on 28th June, 1987; assented to by the Governor of the Punjab on 29th June, 1987; \r\nand, w as published in the Punjab Gazette (Extraordinary), dated 29th June, 1987, Pages 2413-A to 2413-B.",
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