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THE
(Pb Act XV of 1977)
C O N T E N T S
Sections
1. Short title, extent and commencement.
2. Amendment
of the
3. Tax on persons engaged in professions, trades, callings or employments.
4. Amendment
of
5. Amendment of Schedule I of Act No.II of 1899.
6. Application of existing laws.
7. Bar of suits in civil courts.
8. Power to make rules.
Schedules
[1]THE
(Pb Act XV of 1977)
[
An Act to
enhance the rates of certain taxes and duties in the Province of the
Preamble.– WHEREAS it is expedient to enhance the rates of certain
taxes and duties in the Province of the
It is hereby enacted as follows:-
1. Short title, extent and commencement.– (1) This Act may be called in the Punjab Finance Act, 1977.
(2) It shall extend to the Province of the
(3) It shall come into force on and from the first day of July 1977.
2. Amendment of the
3. Tax
on persons engaged in professions, trades, callings or employments.– (1) With effect from 1st July, 1977, there shall
be levied and collected from the persons or classes of persons mentioned in
column
2 of the Second Schedule to this Act engaged in a profession, trade,
calling or employment [2][wholly or partly] in the Province of the Punjab a
tax for each financial year at the rates mentioned in column 3 of the said
Schedule.
(2) If a person is engaged in more than one
profession, trade, calling or employment he shall pay the tax only in respect
of one such
profession, trade, calling or employment for which rate of tax is
the highest.
(3) The Government may exempt any person or class of persons from the payment of the tax.
(4) Section 11 of the Punjab Finance Act, 1964 (W.P. Act XXXIV of 1964) is hereby repealed.
[3][(5) A person who fails to pay the tax within the prescribed time, shall, in addition to the amount of tax, be liable to pay a penalty not exceeding the amount of tax.]
4. Amendment of West Pakistan Act No.X of 1958.– In the Punjab Entertainments Duty Act, 1958, in section 3, for sub-section (1), the following shall be substituted:-
“(1) There shall be levied and paid to the Government on all payments for admission to any entertainment, a duty, hereinafter referred to as the 'entertainment duty', at the rate of one hundred and twenty-five per cent of such payment including air-conditioning surcharge, if such payment exceeds one rupee and at the rate of one hundred per cent if such payment does not exceed one rupee:
Provided that if the amount of duty at the aforementioned rates is not a multiple of five paisa, the amount of duty shall be rounded to the next higher multiple of five paisa:
Provided further that where the proprietor of an entertainment admits any person to any place of entertainment without any payment or on payment of an amount less than the amount normally charged for admission thereto, the entertainment duty shall nevertheless be levied and paid on the amount which would have been normally charged for admission to that place.
Explanation I– In case there be different classes in connection with an entertainment, the phrase “place of entertainment” means the class to which a person is admitted.
Explanation
II– The fact that any such person
as is mentioned in the proviso to this sub-section has been admitted to a class
more advantageously
placed for viewing the entertainment than the class of
which the others making larger payments are admitted, may be taken into account
for determining whether the payment made is not that normally charged.”
5. Amendment of Schedule I of Act No.II of 1899.– In the Stamp Act, 1899, in Schedule I, for the existing Article 23, the following shall be substituted:-
“23. CONVEYANCE as defined by section 2(10) not being a TRANSFER charged or exempted under No.62–
(a) In case of agricultural land. Rupees four for every rupee one hundred or part thereof of the value of land.
(b) In any other case. Rupees five and a half for every rupee one hundred or part thereof of the value of the property.
6. Application of existing laws.– Where any tax imposed or any duty levied by this Act is by way of an addition to any tax imposed or duty levied by or under any enactment and rules in force in the Punjab, the procedure provided in such enactment and rules for the assessment, collection and recovery of such tax or duty shall, as far as applicable, apply to the assessment, collection and recovery of additional tax or duty under this Act.
7. Bar of suits in civil courts.– No suit shall lie in any civil court to set aside or modify any assessment, levy or collection of a tax or duty made under this Act and the rules made thereunder.
8. Power to make rules.– The Government may make rules for the purposes of carrying out the provisions of this Act.
FIRST SCHEDULE
(See SECTION 2)
Serial
No. |
Description
of Motor Vehicles |
Annual
rate of tax |
1 |
2 |
3 |
|
|
Rs. |
1. |
Motor-cycles (including motor scooters) and
Motor-cycles with attachment for propelling the same by mechanical power not
exceeding
410 Kg. in unladen weight: |
|
|
(a) Bicycles
not exceeding 90 k.g. in unladen
weight |
40 |
|
(b) Bicycles
exceeding 90 Kg. in unladen weight |
52 |
|
(c) Bicycles
drawing a trailer or side-car |
Rate for appropriate cycle plus Rs. 12 |
|
(d) Tricycles |
52 |
2. |
Vehicles
not exceeding 250 K.g. in unladen
weight, adapted and used for invalids |
6 |
3. |
Vehicles
(including tricycles) used for the transport or haulage of goods or materials
weighing more than 410 Kg. in unladen weight:- |
|
|
(a) Electrically
propelled vehicles not exceeding 1,250 Kg. in unladen
weight |
44 |
|
(b) Vehicles
with maximum laden capacity upto 2,030 Kg.
(including delivery vans) |
300 |
|
(c) Vehicles
with maximum laden capacity exceeding 2,030 Kg. but not exceeding 4,060 Kg. |
500 |
|
(d) Vehicles
with maximum laden capacity exceeding 4,060 Kg. but not exceeding 6,090 Kg. |
760 |
|
(e) Vehicles
with maximum laden capacity exceeding 6,090 Kg. but not exceeding 8,120 Kg. |
1,500 |
|
(f) Vehicles
with maximum laden capacity exceeding 8,120 Kg. |
2,260 |
|
(g) Vehicles
drawing a trailer |
Rate for appropriate vehicle plus Rs.200 |
4. |
Vehicles
plying for hire and ordinarily used for the transport of passengers (taxis
and buses)– |
|
|
(a) Tram
Cars |
20 |
|
(b) Tricycles
propelled by mechanical power (rickshaw cabs) with seating capacity of not
more than 3 persons |
312 |
|
(c) Motor
vehicles with a seating capacity of more than 20 persons plying for hire
exclusively within the limits of a Corporation,
Municipality or Cantonment |
68 per seat |
|
(d) Mini
buses with a seating capacity of more than 6 and less than 20 persons plying
for hire exclusively within the limits of
Corporation, Municipality or
Cantonment |
104 per seat. |
|
(e) Other
vehicles with a seating capacity of not more than 4 persons |
416 |
|
(f) Other
vehicles with a seating capacity of more than 4 but not more than 6 persons |
520 |
|
(g) Other
vehicles with a seating capacity of more than 6 persons |
132 per seat. |
|
Explanation– The seating capacity for the purpose of this Article does not include
the seats meant for driver and conductor. |
|
5. |
Motor vehicles other than
those mentioned above and having– |
|
|
(a) Seating capacity of not more than one person |
104 |
|
(b) Seating capacity of not more than 3 persons |
212 |
|
(c) Seating capacity of
more than 3 persons |
76 per seat. |
|
Note– Station wagons used for private purposes shall be taxed under
Article 5. |
|
[4][SECOND SCHEDULE
(see section 3)
Sr.
No. |
Class
of Persons |
Rate
of tax per
annum (Rupees) |
1 |
2 |
3 |
1. |
Companies registered under Companies Ordinance, 1984 with
paid up capital– |
|
|
(i) upto rupees 5 million |
5,000/- |
|
(ii) exceeding rupees 5 million but not exceeding
rupees 50 million |
20,000/- |
|
(iii) exceeding rupees 50 million but not
exceeding rupees 100 million |
50,000/- |
|
(iv) exceeding rupees 100 million but not
exceeding rupees 200 million |
75,000/- |
|
(v) exceeding rupees 200 million |
1,00,000/- |
2. |
Persons other than companies owning factories as defined
under the Factories Act, 1932 and having– |
|
|
(i) employees not
exceeding 10 |
1,000/- |
|
(ii) employees exceeding 10 but not exceeding 25 |
2,000/- |
|
(iii) employees exceeding 25 |
5,000/- |
3. |
(i) Persons other
than companies owning commercial establishments having 10 or more employees– |
|
|
(a) within Metropolitan and Municipal
Corporations limits |
3,000/- |
|
(b) others |
2,000/- |
|
(ii) All
other commercial establishments other than wholesalers and retailers |
1,000/- |
[5][3-A. |
Persons engaged in
the import or export of goods who, during the preceding financial year,
imported or exported goods of the
value– |
|
|
(i) exceeding Rs.1 lac but not exceeding Rs.1 million |
2,000/- |
|
(ii) exceeding Rs.1 million but not exceeding Rs. 5 million |
3,000/- |
|
(iii) exceeding Rs.5 million |
5,000/-] |
4. |
Persons who are
engaged in a profession, trade, calling or employment either wholly or partly
within the Province of Punjab,
who were assessed to pay income tax during the
preceding financial year. |
200/- |
5. |
Contractors,
builders and property developers, who during the preceding financial year
supplied to the Federal or the Provincial
Government or a company or a
factory or a commercial establishment or an autonomous or a semi autonomous
organization or any
Local Authority goods, commodities and services of the
value– |
|
|
[6][(i) not exceeding
rupees 1 million |
500/-] |
|
[7][(ii)] exceeding rupees 1 million but not exceeding
rupees 10 million |
3,000/- |
|
[8][(iii)] exceeding
rupees 10 million but not exceeding rupees 50 million |
5,000/- |
|
[9][(iv)] exceeding rupees 50 million |
10,000/- |
6. |
Persons engaged in
various professions and providing different services such as– |
|
|
[10][(i) Medical consultants or specialists/dental
surgeons |
1,000/- |
|
(ii) Registered
medical practitioners |
1,000/-] |
|
(iii) Others including homoeopaths, hakeems and ayuervedics– |
|
|
(a) within Metropolitan and Municipal
Corporations limits |
1,000/- |
|
(b) others |
500/- |
|
(iv) Auditing
firms (per professionally qualified person)– |
|
|
(a) within Metropolitan and Municipal
Corporations limits |
3,000/- |
|
(b) others |
2,000/- |
|
(v) Management
and tax consultants architects, engineering, technical and scientific
consultants– |
|
|
(a) within Metropolitan and Municipal
Corporations limits |
3,000/- |
|
(b) others |
2,000/- |
|
[11][(vi) Lawyers |
1,000/-] |
|
[12][(vii) (a) Members of Stock Exchanges |
5000/- |
|
(b) Money changers– |
|
|
(i) within Metropolitan and Municipal
Corporations limits |
3,000/- |
|
(ii) others |
1,000/- |
|
(c) Motorcycle/Scooter dealer– |
|
|
(i) within Metropolitan and Municipal
Corporations limits. |
5,000/- |
|
(ii) others |
3000/- |
|
(d) Motor car dealers and real estate agents– |
|
|
(i) within Metropolitan and Municipal
Corporations limits |
10,000/- |
|
(ii) others |
5,000/- |
|
(e) recruiting agents– |
|
|
(i) within Metropolitan and Municipal
Corporations limits |
10,000/- |
|
(ii) others |
5,000/-] |
|
[13][viii)] Carriage of goods and passengers by road– |
|
|
(i) within Metropolitan and Municipal
Corporations limits |
2,000/- |
|
(ii) others |
1,000/- |
|
[14][(ix)] Health clubs and gymnasiums– |
|
|
(i) within Metropolitan and Municipal
Corporations limits |
2,000/- |
|
(ii) others |
1,000/-] |
|
[15][(x) jewelers, departmental stores, electronic
goods store, cable operators, printing presses and pesticides dealers |
Rs.1,000/-] |
|
[16][(xi) Tobacco venders– |
|
|
wholesalers |
2,000/-] |
[1]This Act was passed by the
Punjab Assembly on 27th June, 1977; assented to by the Governor of the Punjab
on 28th June; and, published
in the Punjab Gazette (Extraordinary) dated 28th
June, 1977, paged 909-914.
[2]Inserted by the Punjab
Finance Ordinance, 2000 (III of 2000), 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.
[3]Added by the
[4]Substituted by the Punjab
Finance Ordinance 2000 (III of 2000), 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.
[5]Added by the
[6]Added by the
[7]Renumbered ibid.
[8]Ibid.
[9]Ibid.
[10]Substituted ibid.
[11]Added by
the Punjab Finance Ordinance, 2002 (XXXVII of 2002), 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.
[12]Renumbered and substituted by
the Punjab Finance Ordinance, 2002 (XXXVII of 2002), 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.
[13]Renumbered by the Punjab
Finance Ordinance, 2002 (XXXVII of 2002), 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.
[14]Ibid.
[15]Added ibid.
[16]Added by the
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