{ "schema_version": "qanun-law-text/1", "id": "punjab-code-f9e56396d51b8107", "title": "PUNJAB FINANCE ACT, 1964", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/XWhVYQAwBz8-", "version": null, "source_snapshot": "2026-08-06T16:55:55Z", "legal_status": "not independently verified", "text_quality": "Complete stored UTF-8 TXT file recovered byte-for-byte from owned Drive. Source transcription retained verbatim; legal completeness, OCR accuracy and current consolidation unverified.", "text_sha256": "e4f7ee830e89e68f26f05b529d773409feb7ea9bb3705f0b5911c39cbbf2f10c", "source_sha256": "e4f7ee830e89e68f26f05b529d773409feb7ea9bb3705f0b5911c39cbbf2f10c", "text_version_id": "law:punjab-code-f9e56396d51b8107:sha256:e4f7ee830e89e68f26f05b529d773409feb7ea9bb3705f0b5911c39cbbf2f10c", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB FINANCE ACT, 1964 \r\n(XXXIV of 1964) \r\nCONTENTS \r\n1. Short title, commencement and extent \r\n2. Definitions \r\n3. Repealed \r\n4. Surcharge on agricultural income-tax in certain districts \r\n5. Tax on Cinemas \r\n6. Tax on Motor Vehicles \r\n7. Tax on railway fares and freights \r\n8. Repealed \r\n9. Repealed \r\n10. Repealed \r\n11. Repealed \r\n12. Sugar Cane Development Cess \r\n13. Electricity Duty \r\n13-A. Validation \r\n14. Penalty \r\n15. Application of existing laws \r\n16. Power to amend or vary an Act \r\n17. Power to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n3. THIRD SCHEDULE \r\n4. FOURTH SCHEDULE \r\n5. FIFTH SCHEDULE \r\n6. SIXTH SCHEDULE \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] FINANCE ACT, 1964 \r\n(XXXIV of 1964) \r\n[29th June, 1964] \r\nAn \r\nAct \r\nto continue, levy and abolish certain taxes and duties in \r\n3\r\n[the Punjab]. \r\nWHEREAS it is expedient to continue, levy and abolish certain taxes and \r\nduties in the Province of \r\n4\r\n[the Punjab]; \r\nIt is hereby enacted as follows:– \r\n1. Short title, commencement and extent .– (1) This Act may be called the \r\n5\r\n[Punjab] Finance Act, 1964. \r\n(2) It shall come into force on and from the first day of July, 1964. \r\n(3) It shall extend, unless otherwise specified hereinafter, to the whole of \r\n6\r\n[the Punjab] except the Tribal Areas. \r\n2. Definitions.– In this Act, unless there is anything repugnant in the subject or \r\ncontext– \r\n(a) “agricultural year” means the agricultural year as defined in the Punjab \r\nLand Revenue Act, 1887 (Act XVII of 1887); \r\n(b) “Government” means the Government of \r\n7\r\n[Punjab]; \r\n(c) “prescribed” means prescribed by rules made under this Act; \r\n(d) “revenue year” means the revenue year as defined in the Sind Land \r\nRevenue Code, 1879 (Sind Act V of 1879). \r\n8\r\n[3. Surcharge on land revenue in certain districts.– * * * * * ] \r\n \r\n1This Act was passed by West Pakistan Assembly on 27th June, 1964; assented to by the Governor of West Pakistan on 28th \r\nJune, 1964; and, published in the West Pakistan Gazette (Extraordinary), dated 29th June, 1964, page 2175-85. For statement \r\nof objects and reasons, see Gazette of West Pakistan (Extraordinary), dated 6th June, 1964, pages 1925-A to 1925-M. \r\n2Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n3Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n4Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n5Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n6Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n7Substituted for the words “West Pakistan” by the Punja b Finance (Amendment) Ordinance, 2001 (LIII of 2001), w.e.f. \r\n10.12.2001, s.2; and published in the Punjab Gazette (Extraordinary), pages 1973 -1974, which will remain in force under the \r\nProvisional Constitution (Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months \r\nprescribed under Article 128 of the Constitution of the Islamic Republic of Pakistan. \r\n4. Surcharge on agricultural income -tax in certain districts .– (1) There shall \r\nbe levied and collected from every owner of land which is assessed to agricultural \r\nincome-tax in the districts of \r\n9\r\n[* * *], Campbellpur\r\n10\r\n, Dera Ghazi Khan, Guj ranwala, \r\nGujrat, Jhelum, Jhang, Lahore\r\n11\r\n, Lyallpur\r\n12\r\n, Mianwali, Montgomery\r\n13\r\n, Multan\r\n14\r\n, \r\nMuzaffargarh, Rawalpindi, Sargodha, Sheikhupura and Sialkot, on the land revenue \r\npayable in the agricultural year 1963-64, an additional amount of agricultural income-\r\ntax by way of surcharge at the rates specified in the Second Schedule. \r\n(2) The provisions of \r\n15\r\n[* * *] the Punjab Agricultural Income -tax Act, 1951 \r\n(Punjab Act XVI of 1951) shall, so far as may be, apply to the assessment, collection \r\nand recovery of the surcharge imposed under this section. \r\n5. Tax on Cinemas.– There shall be levied and collected a tax on cinemas \r\npayable by the owner or management thereof at the following rates for the financial \r\nyear 1964-65:– \r\n(i) In the case of a cinema classed as a \r\nfirst class cinema. \r\nOne thousand rupees. \r\n(ii) In the case of a cinema classed as a \r\nsecond class cinema. \r\nFive hundred rupees. \r\n(iii) In the case of a cinema classed as a \r\nthird class cinema. \r\nOne hundred rupees. \r\n6. Tax on Motor Vehicles.– There shall be levied and colle cted in any area in \r\nwhich a tax is imposed on motor vehicles by or under any enactment, a surcharge on \r\nsuch tax at the following rates for the financial year 1964-65:– \r\n(i) Motor vehicles used for the transport or \r\ncarriage of goods and materials. \r\nTwenty-five rupees. \r\n(ii) Motor vehicles plying for hire and \r\nlicensed to carry more than eight \r\npersons. \r\nFifty rupees. \r\n \r\n8Deleted 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 \r\npublished in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n9Deleted t he words and commas “Bannu, Dera Ismail Khan, Hazara, Mardan, Kohat, Peshawar” by the Punjab Laws \r\n(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 \r\nGazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n10Now „Attock‟. \r\n11Now bifurcated into „Lahore and Kasur districts‟. \r\n12Now „Faisalabad‟. \r\n13Now „Sahiwal‟. \r\n14Now bifurcated into „Multan and Vehari districts‟. \r\n15 Deleted the words, brackets and commas “the North-West Frontier Province Agricultural Income Tax Act, 1948 (North-West \r\nFrontier 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, \r\nArticle 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n7. Tax on railway fares and freights .– Until the 30th day of June, 1965, there \r\nshall be levied and paid on railway fares and freights a tax accordi ng to the scale set \r\nout in Third and Fourth Schedules. \r\n16\r\n[8. Toll on vessels plying inland waters.–* * * * * * * ] \r\n17\r\n[9. Toll on fares and freights on inland traffic by vessels.–* * * * ] \r\n18\r\n[10. Primary Education Surcharge.–* * * * * * * * ] \r\n19\r\n[11. Tax on trades, professions, callings and employment.–* * * * ] \r\n12. Sugar Cane Development Cess.– (1) With effect from the first day of July, \r\n1964, there shall be levied a cess, called the Sugar Cane (Development) Cess, on \r\nsugar cane crushed by the Sugar Mills, at the rate of \r\n20\r\n[fifty six paisa per hundred \r\nkilogram or part thereof] of sugar cane. \r\n(2) The incidence of the cess shall be shared equally by the Sugar Mill and \r\nthe person selling the sugar cane to the Mill: \r\nProvided that in the case of sugar cane obtained from the Sugar Mill‟s own \r\nfarm, the cess, at the rate of \r\n21\r\n[fifty six paisa per hundred kilogram or part thereof] , \r\nshall be paid by the Mill. \r\n22\r\n[2-A Notwithstanding anything to the contrary contained in sub -sections (1) \r\nand (2), the rate of cess ment ioned therein shall, for the financial year, 1983 -84, be \r\n3.5 per cent and, for the financial year, 1984 -85 and onwards, be 5 per cent of the \r\nsugarcane price rounded to the nearest paisa.] \r\n(3) The cess payable under this section shall be collected and paid to \r\nGovernment by the Sugar Mill in such manner as may be prescribed. \r\n23\r\n[(4) The proceeds of the cess shall be utilised for– \r\n(i) maintenance and development of roads, bridges and plant protection \r\nservices in the sugarcane growing areas in the Punjab, as noti fied by \r\nthe Government; and \r\n(ii) research and development of sugarcane in the province.] \r\n \r\n16Deleted 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 \r\npublished in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n17 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 \r\npublished in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n18 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 \r\nPakistan (Extraordinary), dated 1.7.1965, pages 3381-3394. \r\n19 Repealed by the Punjab Finance Act, 1977 (XV of 1977), w.e.f. 1.7.1977, s.3; and published in the Punjab Gazette \r\n(Extraordinary), dated 28.6.1977, pages 909-914. \r\n20Substituted for the words “twenty paisa per maund” by the Punjab Finance (Amendment) Ordina nce, 1978 (XI of 1978), \r\nw.e.f.27.5.1978, s.2; and published in the Punjab Gazette (Extraordinary), pages 581-582. \r\n21 Substituted for the words “twenty paisa per maund” by the Punjab Finance (Amendment) Ordinance, 1978 (XI of 1978), \r\nw.e.f.27.5.1978, s.2; and published in the Punjab Gazette (Extraordinary), pages 581-582. \r\n22Added by the Punjab Finance (Amendment) Ordinance, 1983 (XX of 1983) , w.e.f.1.7.1983, s.2; and published in the Punjab \r\nGazette (Extraordinary), dated 14.12.1983. \r\n23Substituted by the Punjab F inance (Amendment) Ordinance, 2001 (LIII of 2001), w.e.f. 10.12.2001, s.3; and published in the \r\nPunjab Gazette (Extraordinary), pages 1973-1974, which will remain in force under the Provisional Constitution (Amendment) \r\nOrder 1999 (9 of 1999), Article 4, no twithstanding the maximum limit of three months prescribed under Article 128 of the \r\nConstitution of the Islamic Republic of Pakistan. \r\n24\r\n[(5) Government may by an order, notified in the official Gazette, exempt \r\nany Sugar Mill or all Sugar Mills in any specified area from the payment of the whole \r\nor any part of the cess under this section.] \r\n13. Electricity Duty.– (1) From the first day of July, 1964, there shall be levied \r\nand paid to Government, on the units of energy consumed for the purposes specified \r\nin the first column of the Fifth Schedule, excludin g losses of energy in 25[generation] \r\ntransmission and transformation, a duty (hereinafter referred to as „Electricity Duty‟) \r\nat the rates specified in the second column of that Schedule: \r\nProvided that Electricity Duty shall not be leviable on the energy con sumed \r\nby, or in respect of the consumers enumerated in the Sixth Schedule, except to the \r\nextent specified therein: \r\nProvided further that for reasons to be recorded, Government may, by \r\nnotification in the Official Gazette, exempt any other consumer or class of consumers \r\nfrom the operation of this section. \r\nExplanation– In this section, unless there is anything repugnant in the subject or \r\ncontext– \r\n26[(a) “consumer” means the consumer as defined in clause (iv) of section 2 \r\nof the Regulation of Generation, Transm ission and Distribution of \r\nElectric Power Act, 1997 (XL of 1997);] \r\n (b) “energy” means electrical energy when generated, transmitted, \r\nsupplied or used for any purpose except the transmission of a \r\nmessage; \r\n27\r\n[(c) “licensee” means any person licensed under t he Regulation of \r\nGeneration, Transmission and Distribution of Electric Power Act, 1997 \r\n(XL of 1997) for sale or supply of energy to a consumer;] \r\n28[(d) “Electric Inspector” means the Electric Inspector appointed under sub -\r\nsection (2) of section 36 of the Electricity Act, 1910 (IX of 1910); \r\n(e) “electric power” means the electric power as defined in clause (ix) of \r\nsection 2 of the Regulation of Generation, Transmission and \r\nDistribution of Electric Power Act, 1997 (XL of 1997); \r\n(f) “generation facility” means the generation facility as defined in clause \r\n(xiii) of section 2 of the Regulation of Generation, Transmission and \r\nDistribution of Electric Power Act, 1997 (XL of 1997); \r\n \r\n24Added 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 \r\nPakistan (Extraordinary), dated 30.6.1967, 1851-1857. \r\n25Inserted for the words \"generation\" by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab \r\nGazette (Extraordinary), dated: 12 November 2025, pp 2363-2368, s.2(a)(i). \r\n26Substituted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025 ), published in th e Punjab Gazette \r\n(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.2(a)(ii). \r\n27Substituted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025 ), published in the Punjab Gazette \r\n(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.2(a)(iii). \r\n28Inserted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab Gazette (Extraordinary), \r\ndated: 12 November 2025, pp 2363-2368, s.2(a)(d). \r\n(g) “person” means an individual, proprietor, association of persons, \r\nconcern, entity , company, firm or undertaking; authority, or body \r\ncorporate set up or controlled by the Federal Government or, as the \r\ncase may be, the Government; and \r\n(h) “Self-consumption” means consumption of energy by a person who is \r\ngenerating electric power for his own use.] \r\n \r\n(2) Every licensee shall collect and pay to the Government, the Electricity \r\nDuty payable under 29[sub-section (1)] in such manner as may be prescribed. The \r\nduty so payable shall be a first charge on the amount recoverable by the licensee for \r\nthe energy supplied by him and shall be a debt due by him to the Government: \r\nProvided that– \r\n(i) the licensee shall not be liable to pay the duty in respect of any energy \r\nsupplied by him for which he has been unable to recover his dues; \r\n(ii) the licensee shall be entitled, for his cost of collection of the duty, to a \r\nrebate of such percentage, as may be determined by the Government, \r\non the amount of the duty collected and paid by him under this sub -\r\nsection. \r\n(3) Where any person fails or neglects to pay the amoun t of Electricity \r\nDuty due from him, the licensee may, without prejudice to the right of Government to \r\nrecover the amount under section 3 of the \r\n30\r\n[Punjab] Government Dues Recovery \r\nOrdinance, 1962 (West Pakistan Ordinance XXII of 1962), discontinue to supply \r\nenergy to him and for this purpose, exercise the power conferred on a licensee by \r\nsub-section (1) of section 24 of the Electricity Act, 1910 for recovery of any charge or \r\nsum due in respect of energy supplied by the licensee. \r\n31[(4) In case of energy gener ated, by a person other than a licensee, for \r\nself-consumption, the Electricity Duty shall be levied on the units of energy \r\nconsumed, as per categories and rates provided in Fifth Schedule and paid by him to \r\nthe Government in such manner as may be prescribed.] \r\n32[(5) Where any person other than a licensee as provided under sub -section \r\n(4), fails or neglects to pay the amount of Electricity Duty due, such amount together \r\nwith the penalty, if any, shall be recoverable as arrears of land revenue under the \r\nPunjab Land Revenue Act, 1967 (XVII of 1967) and the Electric Inspector may forbid \r\nthe generation of electric power by sealing the electric power generation facility till \r\nthe recovery of Electricity Duty.] \r\n \r\n29Substituted for the words \"sub-section (1)\" by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the \r\nPunjab Gazette (Extraordinary), dated: 12 November 2025, pp 2363-2368, s.2(b). \r\n30Substituted for the words “West Pakistan” by th e Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\n31Substituted by the Punjab Finance (Amendment) Act 20 25 (LXXXVII of 2025 ), published in th e Punjab Gazette \r\n(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.2(c). \r\n32Substituted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025 ), published in th e Punjab Gazette \r\n(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.2(d). \r\n33[13-A. Validation.– The Electricity Duty deposited, from 1st July 2001 to the date of \r\ncommencement of the Punjab Finance (Amendment) Act 2025, by any person for \r\nself-use of energy from a generator having a capacity of more than 500 Kilo Volt \r\nAmpere shall be deemed to have been validy deposited under this Act.] \r\n \r\n34[14. Penalty.– If a person who is responsible for payment of toll, tax or Electricity Duty \r\nunder section 5, 8, 11 or 13 or for the collection and payment of a toll, tax or Electricity Duty \r\nunder section 9, 10, 12 or 13, fails to pay the toll, tax or Electricity Duty or to collect and pay \r\nthe toll, tax or Electricity Duty, as the case may be, shall be liable to pay a penalty not \r\nexceeding the amount of the toll, tax or Electricity Duty payable.] \r\n15. Application of existing laws .– Where any tax or surch arge imposed by this \r\nAct is by way of an addition to or a surcharge on any existing tax imposed by or \r\nunder an enactment, the procedure provided in such enactment for the assessment, \r\ncollection and recovery of such tax, shall, so far as applicable , apply t o the \r\nassessment, collection and recovery of the additional tax or surcharge. \r\n16. Power to amend or vary an Act .– Government may, by notification , make \r\nsuch omission from, additions to, adaptations and modifications of any \r\n35\r\n[Punjab Act] \r\nas may be necessary for the purpose of the levy and collection of any tax imposed \r\nby this Act. \r\n17. Power to make rules.– (1) Government may make rules regarding– \r\n(i) classification of cinemas for the purposes of section 5; \r\n(ii) the exemption from, or remission of the whole o r any portion of the tax \r\nunder section 11; \r\n(iii) the procedure for the collection and payment of any tax or toll levied \r\nunder this Act; \r\n(iv) any other matter incidental thereto. \r\n(2) Any rules made or deemed to have been made under the \r\ncorresponding provisi ons of the West Pakistan Finance Act, 1963 (West Pakistan \r\nAct No.IX of 1963), shall, so far as may be, be continued and be deemed to have \r\nbeen made under this Act. \r\n \r\n33Substituted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025 ), published in th e Punjab Gazette \r\n(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.3. \r\n34Substituted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025 ), published in th e Punjab Gazette \r\n(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.4. \r\n35Substituted for the words “West Pakistan Act” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. \r\n14.8.1973, Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages 1425 -A \r\nto 1425-PP. \r\nFIRST SCHEDULE \r\n(See SECTION 3) \r\n Surcharge \r\nWhere the total land revenue and water \r\nrate for irrigation does not exceed Rs. \r\n1,999. \r\nNil. \r\nWhere the total land revenue and water \r\nrate for irrigation exceeds Rs. 1,999. \r\n1½ per cent \r\nof such total. \r\nSECOND SCHEDULE \r\n(See SECTION 4) \r\n Surcharge \r\nWhere the total land revenue payable does not \r\nexceed Rs. 349. \r\nNil. \r\nWhere the total land revenue payable exceeds \r\nRs. 349 but does not exceed Rs. 499. \r\nRupees \r\ntwelve. \r\nWhere the total land revenue payable exceeds \r\nRs. 499 but does not exceed Rs. 749. \r\nRupees \r\ntwenty-\r\nfour. \r\nWhere the total land revenue payable exceeds \r\nRs. 749 but does not exceed Rs. 999. \r\nRupees \r\nfifty. \r\nWhere the total land revenue payable exceeds \r\nRs. 999 but does not exceed Rs. 1,999. \r\nRupees \r\none \r\nhundred. \r\nWhere the total land revenue payable exceeds \r\nRs. 1,999 but does not exceed Rs. 4,999. \r\nRupees \r\ntwo \r\nhundred \r\nand fifty. \r\nWhere the total land revenue payable exceeds \r\nRs. 4,999 but does not exceed Rs. 9,999. \r\nRupees \r\nfive \r\nhundred. \r\nWhere the total land revenue payable exceeds \r\nRs. 9,999. \r\nRupees \r\none \r\nthousand. \r\n \r\nTHIRD SCHEDULE \r\n(See SECTIONS 7 AND 9) \r\n Surcharge \r\nFreight (goods). \r\nWhere the freight on any \r\nconsignment does not exceed Rs. 3. \r\nNil \r\nWhere the freight on any \r\nconsignment exceeds Rs. 3 but does \r\nnot exceed Rs. 10. \r\nSix paisa. \r\nWhere the freight on any \r\nconsignment exceeds Rs. 10 but \r\ndoes not exceed Rs. 25. \r\nTwelve paisa. \r\nWhere the freight on any \r\nconsignment exceeds Rs. 25 but \r\ndoes not exceed Rs. 50. \r\nTwenty-five paisa. \r\nWhere the freight on any \r\nconsignment exceeds Rs. 50 but \r\ndoes not exceed Rs. 75. \r\nFifty paisa. \r\nWhere the freight on any \r\nconsignment exceeds Rs. 75 but \r\ndoes not exceed Rs. 100. \r\nOne rupee. \r\nWhere the freight on any \r\nconsignment exceeds Rs. 100 but \r\ndoes not exceed Rs. 150. \r\nTwo rupees. \r\nWhere the freight on any \r\nconsignment exceeds Rs. 150 but \r\ndoes not exceed Rs. 225. \r\nThree rupees. \r\nWhere the freight on any \r\nconsignment exceeds Rs. 225 but \r\ndoes not exceed Rs. 300. \r\nFour rupees. \r\nWhere the freight on any \r\nconsignment exceeds Rs. 300. \r\nFour rupees plus one \r\nrupee for every \r\nhundred rupees in \r\nexcess of three \r\nhundred rupees of \r\nfreight. \r\nFOURTH SCHEDULE \r\n(See SECTIONS 7 and 9) \r\n Amount of tax \r\nFares (Passengers)– \r\nOn a first class ticket 50 paisa. \r\nOn a second class ticket 25 paisa. \r\nOn an inter-class ticket 12 paisa. \r\nOn a third class or deck ticket 6 paisa. \r\n Provided that no tax shall be levied where the fare does not exceed Rs.3. \r\n \r\n36\r\n[FIFTH SCHEDULE \r\n(see Section 13 of the Punjab Finance Act, 1964) \r\n1. In case of energy supplied by a licensee \r\nto consumers of any of the following \r\ncategories: \r\n Electricity Duty on the amount \r\nof the variable charges or the \r\nsupply charges worked out \r\naccording to electricity tariff: \r\n (a) Domestic; 1.5 percent \r\n (b) Commercial; 1.5 percent \r\n (c) Industrial undertakings; 1.0 percent \r\n (d) Tubewells for irrigation and \r\nagricultural machinery; and \r\n 1.0 percent \r\n (e) Premises where the supply of energy \r\nby a licensee is un-metered. \r\n 1.5 percent \r\n37[2. In case of energy generated by a person other Electricity Duty per than a \r\nlicensee, having single or accumulative unit of energy generating capacity \r\nexceeding 500 kilo Volt consumed Ampere for sel f-consumption, in following \r\ncategories: \r\n (a) Commercial; and 4 Paisa \r\n (b) Industrial undertakings. 4 Paisa.] \r\n \r\nEXPLANATION-I.– “Electricity tariff” means the schedule of tariff made under \r\nsection 31(4) of the Regulation of Generation, Transmission an d Distribution of \r\nElectric Power Act, 1997 and notified by the Federal Government for a licensee. \r\n \r\n36Substituted by the Punjab Finance Act , 2007 (IV of 2007) , w.e.f. 1.7.2007 , s.2; and published in the Punjab Gazette \r\n(Extraordinary), dated 30.6.2007, pages 5665-5666. \r\n37Substituted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025 ), published in th e Punjab Gazette \r\n(Extraordinary), dated: 12 November 2025, p 2365 , s.5. \r\nEXPLANATION-II.– Supply charges and variable charges are sale rate per kilowatt \r\nhour as a single rate or part of a two part tariff applicable to actual unit c onsumed by \r\nthe consumer. \r\nEXPLANATION-III.– Premises which are used wholly or principally for \r\nmanufacturing processes within the meaning of section 2 of the Factories Act, 1934 \r\nshall be deemed to be used for an industrial undertaking.] \r\nSIXTH SCHEDULE \r\n(See SECTION 13) \r\n38\r\n[EXEMPTIONS: \r\n(1) The Federal \r\n39\r\n[,] Provincial \r\n40\r\n[and Local] Governments, save in respect \r\nof premises used for residential purposes. \r\n(2) Local Authorities in respect of public lighting. \r\n(3) Mosques, Churches and other places of public worship.] \r\n41[(4) A person other than a licensee having single or accumulative \r\ngenerating capacity not exceeding 500 Kilo Volt Ampere.] \r\n \r\n38Substituted by the Punjab Finance Ordinance, 1980 (VIII of 1980), w.e.f.1.7.1980, s.4 and the third Schedule; and published \r\nin the Punjab Gazette (Extraordinary), dated 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