PUNJAB FINANCE ACT, 1964

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THE PUNJAB FINANCE ACT, 1964 
(XXXIV of 1964) 
CONTENTS 
1. Short title, commencement and extent 
2. Definitions 
3. Repealed 
4. Surcharge on agricultural income-tax in certain districts 
5. Tax on Cinemas 
6. Tax on Motor Vehicles 
7. Tax on railway fares and freights 
8. Repealed  
9. Repealed  
10. Repealed  
11. Repealed  
12. Sugar Cane Development Cess 
13. Electricity Duty 
13-A. Validation 
14. Penalty 
15. Application of existing laws 
16. Power to amend or vary an Act 
17. Power to make rules 
SCHEDULES 
1. FIRST SCHEDULE 
2. SECOND SCHEDULE 
3. THIRD SCHEDULE 
4. FOURTH SCHEDULE 
5. FIFTH SCHEDULE 
6. SIXTH SCHEDULE 
TEXT 
1
THE 
2
[PUNJAB] FINANCE ACT, 1964 
(XXXIV of 1964) 
[29th June, 1964] 
An 
Act 
to continue, levy and abolish certain taxes and duties in 
3
[the Punjab]. 
WHEREAS it is expedient to continue, levy and abolish certain taxes and 
duties in the Province of 
4
[the Punjab]; 
It is hereby enacted as follows:– 
1. Short title, commencement and extent .– (1) This Act may be called the 
5
[Punjab] Finance Act, 1964. 
(2) It shall come into force on and from the first day of July, 1964. 
(3) It shall extend, unless otherwise specified hereinafter, to the whole of 
6
[the Punjab] except the Tribal Areas. 
2. Definitions.– In this Act, unless there is anything repugnant in the subject or 
context– 
(a) “agricultural year” means the agricultural year as defined in the Punjab 
Land Revenue Act, 1887 (Act XVII of 1887); 
(b) “Government” means the Government of 
7
[Punjab]; 
(c) “prescribed” means prescribed by rules made under this Act; 
(d) “revenue year” means the revenue year as defined in the Sind Land 
Revenue Code, 1879 (Sind Act V of 1879). 
8
[3. Surcharge on land revenue in certain districts.– * * * * *   ] 
                                                           
1This Act was passed by West Pakistan Assembly on 27th June, 1964; assented to by the Governor of West Pakistan on 28th 
June, 1964; and, published in the West Pakistan Gazette (Extraordinary), dated 29th June, 1964, page 2175-85. For statement 
of objects and reasons, see Gazette of West Pakistan (Extraordinary), dated 6th June, 1964, pages 1925-A to 1925-M. 
2Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, 
Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
3Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, 
Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
4Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, 
Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
5Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, 
Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
6Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, 
Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
7Substituted for the words “West Pakistan” by the Punja b Finance  (Amendment) Ordinance, 2001 (LIII of 2001),  w.e.f. 
10.12.2001, s.2; and published in the Punjab Gazette (Extraordinary), pages 1973 -1974, which will remain in force under the 
Provisional Constitution (Amendment) Order 1999 (9 of 1999), Article 4,  notwithstanding the maximum limit of three months 
prescribed under Article 128 of the Constitution of the Islamic Republic of Pakistan. 
4. Surcharge on agricultural income -tax in certain districts .– (1) There shall 
be levied and collected from every owner of land which is assessed to agricultural 
income-tax in the districts of 
9
[* * *], Campbellpur
10
, Dera Ghazi Khan, Guj ranwala, 
Gujrat, Jhelum, Jhang, Lahore
11
, Lyallpur
12
, Mianwali, Montgomery
13
, Multan
14
, 
Muzaffargarh, Rawalpindi, Sargodha, Sheikhupura and Sialkot, on the land revenue 
payable in the agricultural year 1963-64, an additional amount of agricultural income-
tax by way of surcharge at the rates specified in the Second Schedule. 
(2) The provisions of 
15
[* * *] the Punjab Agricultural Income -tax Act, 1951 
(Punjab Act XVI of 1951) shall, so far as may be, apply to the assessment, collection 
and recovery of the surcharge imposed under this section. 
5. Tax on Cinemas.– There shall be levied and collected a tax on cinemas 
payable by the owner or management thereof at the following rates for the financial 
year 1964-65:– 
(i) In the case of a cinema classed as a 
first class cinema. 
One thousand rupees. 
(ii) In the case of a cinema classed as a 
second class cinema. 
Five hundred rupees. 
(iii) In the case of a cinema classed as a 
third class cinema. 
One hundred rupees. 
6. Tax on Motor Vehicles.– There shall be levied and colle cted in any area in 
which a tax is imposed on motor vehicles by or under any enactment, a surcharge on 
such tax at the following rates for the financial year 1964-65:– 
(i) Motor vehicles used for the transport or 
carriage of goods and materials. 
Twenty-five rupees. 
(ii) Motor vehicles plying for hire and 
licensed to carry more than eight 
persons. 
Fifty rupees. 
                                                                                                                                                                                     
8Deleted by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule ; and 
published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP.  
9Deleted t he words  and commas  “Bannu, Dera Ismail Khan, Hazara, Mardan, Kohat, Peshawar” by the Punjab Laws 
(Adaptation) Order, 1974 (P.O. No. 1 of 1974), w. e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab 
Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
10Now „Attock‟. 
11Now bifurcated into „Lahore and Kasur districts‟. 
12Now „Faisalabad‟. 
13Now „Sahiwal‟. 
14Now bifurcated into „Multan and Vehari districts‟. 
15 Deleted the words, brackets and commas “the North-West Frontier Province Agricultural Income Tax Act, 1948 (North-West 
Frontier Province Act XVII of 1948) and ” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 o f 1974), w.e.f. 14.8.1973, 
Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
7. Tax on railway fares and freights .– Until the 30th day of June, 1965, there 
shall be levied and paid on railway fares and freights a tax accordi ng to the scale set 
out in Third and Fourth Schedules. 
16
[8. Toll on vessels plying inland waters.–*   * * * * * *   ] 
17
[9. Toll on fares and freights on inland traffic by vessels.–* * * *   ] 
18
[10. Primary Education Surcharge.–*  * * * * * * *   ] 
19
[11. Tax on trades, professions, callings and employment.–* * * *   ] 
12. Sugar Cane Development Cess.– (1) With effect from the first day of July, 
1964, there shall be levied a cess, called the Sugar Cane (Development) Cess, on 
sugar cane  crushed by the Sugar Mills, at the rate of 
20
[fifty six paisa per hundred 
kilogram or part thereof] of sugar cane. 
(2) The incidence of the cess shall be shared equally by the Sugar Mill and 
the person selling the sugar cane to the Mill: 
Provided that in the case of sugar cane obtained from the Sugar Mill‟s own 
farm, the cess, at the rate of 
21
[fifty six paisa per hundred kilogram  or part thereof] , 
shall be paid by the Mill. 
22
[2-A Notwithstanding anything to the contrary contained in sub -sections (1) 
and (2), the rate of cess ment ioned therein shall, for the financial year, 1983 -84, be 
3.5 per cent and, for the financial year, 1984 -85 and onwards, be 5 per cent of the 
sugarcane price rounded to the nearest paisa.] 
(3) The cess payable under this section shall be collected and paid to 
Government by the Sugar Mill in such manner as may be prescribed. 
23
[(4) The proceeds of the cess shall be utilised for– 
(i) maintenance and development of roads, bridges and plant protection 
services in the sugarcane growing areas in the Punjab, as noti fied by 
the Government; and 
(ii) research and development of sugarcane in the province.] 
                                                           
16Deleted by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 an d the Schedule; and 
published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
17 Deleted by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and 
published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. 
18 Repealed by the West Pakistan Finance Act, 1965 (I of 1965), w.e.f. 1.7.1965, s.12; and published in the Gazette of West 
Pakistan (Extraordinary), dated 1.7.1965, pages 3381-3394. 
19 Repealed by the Punjab Finance Act, 1977 (XV of 1977), w.e.f. 1.7.1977, s.3; and published in the Punjab Gazette 
(Extraordinary), dated 28.6.1977, pages 909-914. 
20Substituted for the words  “twenty paisa per maund”  by the Punjab Finance (Amendment) Ordina nce, 1978 (XI of 1978), 
w.e.f.27.5.1978, s.2; and published in the Punjab Gazette (Extraordinary), pages 581-582. 
21 Substituted for the words “twenty paisa per maund” by the Punjab Finance (Amendment) Ordinance, 1978 (XI of 1978), 
w.e.f.27.5.1978, s.2; and published in the Punjab Gazette (Extraordinary), pages 581-582. 
22Added by the Punjab Finance (Amendment) Ordinance, 1983 (XX of 1983) , w.e.f.1.7.1983, s.2; and published in the Punjab 
Gazette (Extraordinary), dated 14.12.1983. 
23Substituted by the Punjab F inance (Amendment) Ordinance, 2001 (LIII of 2001),  w.e.f. 10.12.2001, s.3; and published in the 
Punjab Gazette (Extraordinary), pages  1973-1974, which will remain in force under the Provisional Constitution (Amendment) 
Order 1999 (9 of 1999), Article 4, no twithstanding the maximum limit of three months prescribed under Article 128 of the 
Constitution of the Islamic Republic of Pakistan. 
24
[(5) Government may by an order, notified in the official Gazette, exempt 
any Sugar Mill or all Sugar Mills in any specified area from the payment of the whole 
or any part of the cess under this section.] 
13. Electricity Duty.– (1) From the first day of July, 1964, there shall be levied 
and paid to Government, on the units of energy consumed for the purposes specified 
in the first column of the Fifth Schedule, excludin g losses of energy in  25[generation] 
transmission and transformation, a duty (hereinafter referred to as „Electricity Duty‟) 
at the rates specified in the second column of that Schedule: 
Provided that Electricity Duty shall not be leviable on the energy con sumed 
by, or in respect of the consumers enumerated in the Sixth Schedule, except to the 
extent specified therein: 
Provided further that for reasons to be recorded, Government may, by 
notification in the Official Gazette, exempt any other consumer or class of consumers 
from the operation of this section. 
Explanation– In this section, unless there is anything repugnant in the subject or 
context– 
26[(a) “consumer” means the consumer as defined in clause (iv) of section 2 
of the Regulation of Generation, Transm ission and Distribution of 
Electric Power Act, 1997 (XL of 1997);]  
 (b) “energy” means electrical energy when generated, transmitted, 
supplied or used for any purpose except the transmission of a 
message; 
27
[(c) “licensee” means any person licensed under t he Regulation of 
Generation, Transmission and Distribution of Electric Power Act, 1997 
(XL of 1997) for sale or supply of energy to a consumer;] 
28[(d) “Electric Inspector” means the Electric Inspector appointed under sub -
section (2) of section 36 of the Electricity Act, 1910 (IX of 1910);  
(e) “electric power” means the electric power as defined in clause (ix) of 
section 2 of the Regulation of Generation, Transmission and 
Distribution of Electric Power Act, 1997 (XL of 1997); 
(f) “generation facility” means the generation facility as defined in clause 
(xiii) of section 2 of the Regulation of Generation, Transmission and 
Distribution of Electric Power Act, 1997 (XL of 1997); 
                                                           
24Added by the West Pakistan Finance Act, 1967 (IV of 1967) , w.e.f. 1.7.1967, s. 8; and published in the Gazette of West 
Pakistan (Extraordinary), dated 30.6.1967, 1851-1857. 
25Inserted for the words "generation" by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab 
Gazette (Extraordinary), dated: 12 November 2025, pp 2363-2368, s.2(a)(i). 
26Substituted by the Punjab Finance  (Amendment) Act 2025  (LXXXVII of 2025 ), published in th e Punjab Gazette 
(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.2(a)(ii). 
27Substituted by the Punjab Finance  (Amendment) Act 2025  (LXXXVII of 2025 ), published in the Punjab Gazette 
(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.2(a)(iii). 
28Inserted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab Gazette (Extraordinary), 
dated: 12 November 2025, pp 2363-2368, s.2(a)(d). 
(g) “person” means an individual, proprietor, association of persons, 
concern, entity , company, firm or undertaking; authority, or body 
corporate set up or controlled by the Federal Government or, as the 
case may be, the Government; and 
(h) “Self-consumption” means consumption of energy by a person who is 
generating electric power for his own use.] 
 
(2) Every licensee shall collect and pay to the Government, the Electricity 
Duty payable under 29[sub-section (1)] in such manner as may be prescribed. The 
duty so payable shall be a first charge on the amount recoverable by the licensee for 
the energy supplied by him and shall be a debt due by him to the Government: 
Provided that– 
(i) the licensee shall not be liable to pay the duty in respect of any energy 
supplied by him for which he has been unable to recover his dues; 
(ii) the licensee shall be entitled, for his cost of collection of the duty, to a 
rebate of such percentage, as may be determined by the Government, 
on the amount of the duty collected and paid by him under this sub -
section. 
(3) Where any person fails or neglects to pay the amoun t of Electricity 
Duty due from him, the licensee may, without prejudice to the right of Government to 
recover the amount under section 3 of the 
30
[Punjab] Government Dues Recovery 
Ordinance, 1962 (West Pakistan Ordinance XXII of 1962), discontinue to supply  
energy to him and for this purpose, exercise the power conferred on a licensee by 
sub-section (1) of section 24 of the Electricity Act, 1910 for recovery of any charge or 
sum due in respect of energy supplied by the licensee. 
31[(4) In case of energy gener ated, by a person other than a licensee, for 
self-consumption, the Electricity Duty shall be levied on the units of energy 
consumed, as per categories and rates provided in Fifth Schedule and paid by him to 
the Government in such manner as may be prescribed.] 
32[(5)   Where any person other than a licensee as provided under sub -section 
(4), fails or neglects to pay the amount of Electricity Duty due, such amount together 
with the penalty, if any, shall be recoverable as arrears of land revenue under the 
Punjab Land Revenue Act, 1967 (XVII of 1967) and the Electric Inspector may forbid 
the generation of electric power by sealing the electric power generation facility till 
the recovery of Electricity Duty.] 
                                                           
29Substituted for the words "sub-section (1)" by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the 
Punjab Gazette (Extraordinary), dated: 12 November 2025, pp 2363-2368, s.2(b).   
30Substituted for  the words  “West Pakistan”  by th e Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 
14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A 
to 1425-PP. 
31Substituted by the Punjab Finance  (Amendment) Act 20 25 (LXXXVII of 2025 ), published in th e Punjab Gazette 
(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.2(c).    
32Substituted by the Punjab Finance  (Amendment) Act 2025  (LXXXVII of 2025 ), published in th e Punjab Gazette 
(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.2(d).    
33[13-A. Validation.– The Electricity Duty deposited, from 1st July 2001 to the date of 
commencement of the Punjab Finance (Amendment) Act 2025, by any person for 
self-use of energy from a generator having a capacity of more than 500 Kilo Volt 
Ampere shall be deemed to have been validy deposited under this Act.]  
 
34[14. Penalty.– If a person who is responsible for payment of toll, tax or Electricity Duty 
under section 5, 8, 11 or 13 or for the collection and payment of a toll, tax or Electricity Duty 
under section 9, 10, 12 or 13, fails to pay the toll, tax or Electricity Duty or to collect and pay 
the toll, tax or Electricity Duty, as the case may be, shall be liable to pay a penalty not 
exceeding the amount of the toll, tax or Electricity Duty payable.] 
15. Application of existing laws .– Where any tax or surch arge imposed by this 
Act is by way of an addition to or a surcharge on any existing tax imposed by or 
under an enactment, the procedure provided in such enactment for the assessment, 
collection and recovery of such tax, shall, so far as applicable , apply t o the 
assessment, collection and recovery of the additional tax or surcharge. 
16. Power to amend or vary an Act .– Government may, by notification , make 
such omission from, additions to, adaptations and modifications of any 
35
[Punjab Act] 
as may be necessary  for the purpose of the levy and collection of any tax imposed 
by this Act. 
17. Power to make rules.– (1) Government may make rules regarding– 
(i) classification of cinemas for the purposes of section 5; 
(ii) the exemption from, or remission of the whole o r any portion of the tax 
under section 11; 
(iii) the procedure for the collection and payment of any tax or toll levied 
under this Act; 
(iv) any other matter incidental thereto. 
(2) Any rules made or deemed to have been made under the 
corresponding provisi ons of the West Pakistan Finance Act, 1963 (West Pakistan 
Act No.IX of 1963), shall, so far as may be, be continued and be deemed to have 
been made under this Act. 
                                                           
33Substituted by the Punjab Finance  (Amendment) Act 2025  (LXXXVII of 2025 ), published in th e Punjab Gazette 
(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.3.    
34Substituted by the Punjab Finance  (Amendment) Act 2025  (LXXXVII of 2025 ), published in th e Punjab Gazette 
(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.4.   
35Substituted for the words “West Pakistan  Act” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 
14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A 
to 1425-PP. 
FIRST SCHEDULE 
(See SECTION 3) 
 Surcharge 
Where the total land revenue and water 
rate for irrigation does not exceed Rs. 
1,999. 
Nil. 
Where the total land revenue and water 
rate for irrigation exceeds Rs. 1,999. 
1½ per cent 
of such total. 
SECOND SCHEDULE 
(See SECTION 4) 
       Surcharge 
Where the total land revenue payable does not 
exceed Rs. 349. 
Nil. 
Where the total land revenue payable exceeds 
Rs. 349 but does not exceed Rs. 499. 
Rupees 
twelve. 
Where the total land revenue payable exceeds 
Rs. 499 but does not exceed Rs. 749. 
Rupees 
twenty-
four. 
Where the total land revenue payable exceeds 
Rs. 749 but does not exceed Rs. 999. 
Rupees 
fifty. 
Where the total land revenue payable exceeds 
Rs. 999 but does not exceed Rs. 1,999. 
Rupees 
one 
hundred. 
Where the total land revenue payable exceeds 
Rs. 1,999 but does not exceed Rs. 4,999. 
Rupees 
two 
hundred 
and fifty. 
Where the total land revenue payable exceeds 
Rs. 4,999 but does not exceed Rs. 9,999. 
Rupees 
five 
hundred. 
Where the total land revenue payable exceeds 
Rs. 9,999. 
Rupees 
one 
thousand. 
 
THIRD SCHEDULE 
(See SECTIONS 7 AND 9) 
 Surcharge 
Freight (goods).  
Where the freight on any 
consignment does not exceed Rs. 3. 
Nil 
Where the freight on any 
consignment exceeds Rs. 3 but does 
not exceed Rs. 10. 
Six paisa. 
Where the freight on any 
consignment exceeds Rs. 10 but 
does not exceed Rs. 25. 
Twelve paisa. 
Where the freight on any 
consignment exceeds Rs. 25 but 
does not exceed Rs. 50. 
Twenty-five paisa. 
Where the freight on any 
consignment exceeds Rs. 50 but 
does not exceed Rs. 75. 
Fifty paisa. 
Where the freight on any 
consignment exceeds Rs. 75 but 
does not exceed Rs. 100. 
One rupee. 
Where the freight on any 
consignment exceeds Rs. 100 but 
does not exceed Rs. 150. 
Two rupees. 
Where the freight on any 
consignment exceeds Rs. 150 but 
does not exceed Rs. 225. 
Three rupees. 
Where the freight on any 
consignment exceeds Rs. 225 but 
does not exceed Rs. 300. 
Four rupees. 
Where the freight on any 
consignment exceeds Rs. 300. 
Four rupees plus one 
rupee for every 
hundred rupees in 
excess of three 
hundred rupees of 
freight. 
FOURTH SCHEDULE 
(See SECTIONS 7 and 9) 
 Amount of tax 
Fares (Passengers)–  
On a first class ticket 50 paisa. 
On a second class ticket 25 paisa. 
On an inter-class ticket 12 paisa. 
On a third class or deck ticket 6 paisa. 
 Provided that no tax shall be levied where the fare does not exceed Rs.3. 
 
36
[FIFTH SCHEDULE 
(see Section 13 of the Punjab Finance Act, 1964) 
1. In case of energy supplied by a licensee 
to consumers of any of the following 
categories: 
 Electricity Duty on the amount 
of the variable charges or the 
supply charges worked out 
according to electricity tariff: 
 (a) Domestic;  1.5 percent 
 (b) Commercial;  1.5 percent 
 (c) Industrial undertakings;  1.0 percent 
 (d) Tubewells for irrigation and 
agricultural machinery; and 
 1.0 percent 
 (e) Premises where the supply of energy 
by a licensee is un-metered. 
 1.5 percent 
37[2. In case of energy generated by a person other Electricity Duty per than a 
licensee, having single or accumulative unit of energy generating capacity 
exceeding 500 kilo Volt consumed Ampere for sel f-consumption, in following 
categories: 
 (a) Commercial; and  4 Paisa  
 (b) Industrial undertakings.  4 Paisa.]  
 
EXPLANATION-I.– “Electricity tariff” means the schedule of tariff made under 
section 31(4) of the Regulation of Generation, Transmission an d Distribution of 
Electric Power Act, 1997 and notified by the Federal Government for a licensee. 
                                                           
36Substituted by the Punjab Finance Act , 2007 (IV of 2007) , w.e.f. 1.7.2007 , s.2; and published in the Punjab Gazette 
(Extraordinary), dated 30.6.2007, pages 5665-5666. 
37Substituted by the Punjab Finance  (Amendment) Act 2025  (LXXXVII of 2025 ), published in th e Punjab Gazette 
(Extraordinary), dated: 12 November 2025, p 2365 , s.5.  
EXPLANATION-II.– Supply charges and variable charges are sale rate per kilowatt 
hour as a single rate or part of a two part tariff applicable to actual unit c onsumed by 
the consumer. 
EXPLANATION-III.– Premises which are used wholly or principally for 
manufacturing processes within the meaning of section 2 of the Factories Act, 1934 
shall be deemed to be used for an industrial undertaking.] 
SIXTH SCHEDULE 
(See SECTION 13) 
38
[EXEMPTIONS: 
(1) The Federal 
39
[,] Provincial 
40
[and Local] Governments, save in respect 
of premises used for residential purposes. 
(2) Local Authorities in respect of public lighting. 
(3) Mosques, Churches and other places of public worship.] 
41[(4) A person other than a licensee having single or accumulative 
generating capacity not exceeding 500 Kilo Volt Ampere.] 
                                                           
38Substituted by the Punjab Finance Ordinance, 1980 (VIII of 1980), w.e.f.1.7.1980, s.4 and the third Schedule; and published 
in the Punjab Gazette (Extraordinary), dated 21.6.1980, pages 631-A to 631-D. 
39Substituted for the word “and” by the Punjab Finance Act 2003 (XI of 2003) , w.e.f. 1.7.2003, s.5; and published in the Punjab 
Gazette (Extraordinary), dated 28.6.2003, pages1137-1138. 
40Inserted by the Punjab Finance Act 2003 (XI of 2003) , w.e.f. 1.7.2003, s.5; and published in the Punjab Gazette 
(Extraordinary), dated 28.6.2003, pages1137-1138. 
41Added by the Punjab Finance (Amendment) Act 2025  (LXXXVII of 2025), published in th e Punjab Gazette (Extraordinary), 
dated: 12 November 2025, pp 2363-2368, s.6.