N.-W.F.P. Finance (Fourth Amendment) Ordinance 2003

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An Ordinance further to amend the North-West Frontier Province

Finance Act, 1996

[Gazette of N.-W.F.P., Extraordinary 10^th^ November, 2003]

**No.Legis: 1(14)/73/6455., dated 10-11-2003.-----**The following Ordinance by the Governor of the North-West Frontier Province is hereby published for general information:--

Whereas it is expedient further to amend the North-West. Frontier Province Finance Act, 1996 (N. W. F., P. Act No. 1 of 1996), for the purposes hereinafter appearing;

And whereas the Provincial Assembly is not in session and the Governor of the North-West Frontier Province is satisfied that circumstances exist which render it necessary to take necessary action;

Now, therefore, in exercise of the powers conferred by clause (1) of Article 128 of the- Constitution of the Islamic Republic of Pakistan, the Governor of the North-West Frontier Province is pleased to make and promulgate the following Ordinance:

1. Short title and commencement.---(1) This Ordinance may be called the North-West Frontier Province Finance (Fourth Amendment) Ordinance, 2003.

(2) It shall come into, force at once.

**2. Amendment of section 11. of N.-W. F. P. Act No I of 1996----**In the North-West frontier Province Finance Act, 1996 (N. W. F. P. Act No. I of 1996), in section 11. for sub section (1); the following sub sections shall be substituted., namely:

" 11. ++Tobacco development cess.++---(1) There shall be levied and collected development cess on tobacco at the following rates, namely:

(a) for Virginia (flue cured, burley and Rs. 2.00 per kilogram.

dark air cured);

(b) for white patta/rustica tobacco Re. 1.00 per kilogram

including khake, Kara and Roth

made of mainstalk (dandi) and stem

of tobacco; and

(c) for snuff/niswar. Re. 0.70 per kilogram,

(1a) The cess shall be recovered from---

(a) tobacco manufacturing factories on the basis of quota fixed factory concerned by the Pakistan Tobacco Board; and

(b) persons dealing in tobacco business, who are transporting one of its production:

Provided that tobacco manufacturing factories shall not be liable to pay the cess on tobacco on which cess has already been paid under

Provided further that no cess shall be charged on the tobacco being transported, for which the cess has already been paid under clause

Explanation.---For the purpose of this section, (i) there shall be the following Zones, namely:

Zone-I. Districts of Charsadda, Swabi, Mardan, Nowshera, Tehsil Dargai and lower areas of District Buner adjoining District Swabi.

Zone-II. District Mansehra;

Zone-III. Districts of Chitral, Dir and Swat (which includes Kalam) and Malakand Protected Area; and

such other Zones as Government may, from time to time, by notification in the official Gazette, specify; and

(ii) the word 'person' used in clause (b) of sub section (1a) shall also include tobacco manufacturing factories, if these factories are transporting tobacco outside the Zone in addition to the quota allocated to them by the Pakistan Tobacco Board."

3. Repeal.---The North-West Frontier Province (Third Amendment) Ordinance, 2003.(N.-W.F.P. Ordinance No.IX of 2003), is hereby repealed.


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