N.-W.F.P. (Recovery of Tobacco Development Cess) Rules 2003

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NORTH-WEST FRONTIER PROVINCE

(RECOVERY OF TOBACCO DEVELOPMENT CESS) RULES, 2003

[Gazette of N.-W.F.P. Extraordinary 2^nd^ July, 2003]

**No. So.(TAX)/E&T/4-1/2002/691-701, dated 28-6-2003.-----**In exercise of the power conferred by section 14 of the North-West Frontier Province Finance Act, 1996 (N.-W.F.P. Act No.1 of 1996), read with section 11 thereof, the Government of the North-West Frontier Province is pleased to make the following rules, namely:--

1. Short title and commencement.-----These rules may be called the North-West Frontier Province (Recovery of Tobacco Development Cass) Rules,2003.

(2) They shall come into force at once.

2. Definitions.---In these rules, unless the context otherwise requires, the following expressions shall have the meanings hereby respectively assigned to them that is to, say

(a) "Act". means the North-West Frontier Province Finance Act, 1996 (N.-W.FP., Act No. 1 of 1996);

(b) "Assessee" means a factory company or an individual, assessable to cess under the Act and these rules;

(c) "District Officer" means Excise and Taxation Officer of the District concerned and includes the officer in charge entrusted with collection of development cess on tobacco; and

(d) "Forms" means the forms annexed to these rules.

3. Mode of recovery of Tobacco Development Cess.--- (1) On receipt of figures of quota fixed by the Pakistan Tobacco Board for the crop year in case of a factory, the District Officer shall issue a specified demand notice to the Tobacco Factory, hereinafter referred to as "assessee", specifying the liability of the assessee for the total amount of cess payable in two equal installments, i.e. first on or before 31^st^ December and the second on or before 31st May of the financial year concerned.

(2) In case of default in payment of the cess or any part thereof by the 31^st^ May, a penalty @ 25 % shall be imposed.

(3) The amounts recoverable under these rules in default shall be recovered as arrears of land revenue.

**4. Determination of exact figures of quota.---**The cess shall be determined on the basis of purchases made by a factory which shall not be less than the quota fixed by the Pakistan . Tobacco Board and the Tabasco purchased from open market in addition to the quota so fixed, provided that the cess on tobacco purchased from open market, if already paid by an assessee referred to in rule 5, shall not be charged again on its re-purchase by the factories.

5. Export of Tobacco outside the District of produce.---(1) Cess to be recovered from an assessee other than a Tobacco Factory shall be recovered at the time of export of the tobacco outside the district of produce. Collection of this levy will be out-sourced through public auction, the mechanism for which would be announced from time to time by the Government.

6. Check-Post.---Check-posts for the collection of cess in respect of tobacco exported outside the district, will, if necessary, be established at Swabi, Mardan, Charsada, Nowshera and Mansehra or any other place that may be deemed proper by Government.

T.D.C.-I

Subject: LICENCE TO COLLECT TOBACCO DEVELOPMENT CESS.

Messrs ___ _ _ _ _ _ _ _ _________ _ _ _ _ _ _ _ _ _ has been selected by the Government of N.-W.F.P. for collection of Tobacco Cess vide Order No. ___________ dated __________________.

The period of the licence is __________ __________ _________ ______ to _________

The firm shall collect the Tobacco Development Cess at the under mentioned point/points.

(1).

(2).

(3).

T.D.C.-II

REGISTER TO BE MAINTAINED BY THE CONTRACTOR

|------------------------------------------------------------|--------------------------------|-------------------------------------------|----------------------------------------------------|----------------|----------------------|------------------------------------------------------------------------| | Number of the of vehicle taking the consignment of tobacco | Quantity of TDC tobacco loaded | Amount of the of recover- able/reco vered | Name of owner of the consign ment with his address | Place of issue | Place of destination | Copy of TDC-II, to be issued to the vehicle tobacco eaming the tobacco | | | | | | | | |

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