ACT XII OF 1973

NORTH-WEST FRONTIER PROVINCE FINANCE ACT, 1973

An Act to continue, levy, and abolish certain taxes, cesses and surcharges in the North-West Frontier Province

[Gazette of N.-W. F. P., Extraordinary, 30th June 1973]

**No. Legis. 1(14)/73.-----**The following Act of the Provincial Assembly of the North-West Frontier Province, having been assented to by Governor of the North-West Frontier Province, on the 30th June 1973, is hereby published for general information-

**Preamble.--**Whereas it is expedient to continue, levy and abolish certain taxes, cesses and surcharges in the North-West Frontier Province in the manner hereinafter appearing ;

It is hereby enacted as follows-

FIRST SCHEDULE

(See section 3)

Surcharge

Where the total land-revenue payable does not exceed Nil.

Rs. 349.

Where the total land-revenue payable exceeds Rs. 349 Rupees twelve.

but does not exceed Rs. 499.

Where the total land-revenue payable exceeds Rs. 499 Rupees twenty

but does not exceed Rs. 749. four.

Where the total land-revenue payable exceeds Rs. 749 Rupees fifty.

but does not exceed Rs. 999.

Where the total land-revenue payable exceeds Ra. 999 Rupees one

but does not exceed Rs. 1,999. hundred.

Where the total land-revenue payable exceeds Rs. 1,999 Rupees two

but does not exceed Rs. 4,999. hundred and

fifty.

Where the total land-revenue payable exceeds Rs. 4,999 Rupees five

but does not exceed Rs. 9,999. hundred.

Where the total land-revenue exceeds Rs. 9,999. Rupees one

thousand.

SECOND SCHEDULE

(See section 6)

|------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------| | Serial No. | Description of fee and the relevant rule of the West Pakistan Motor Vehicles Rules, 1969. | Rate of fee | | 1 | 2 | 3 | | | | Rs | | 1 | Fee for the test of competence to drive, under sub-rule (3) rule 8 | 10 | | 2 | Fee for a duplicate licence, under sub-rule (6) of rule 13, sub-rule (4) of rule 14 and sub-rule (4) of rule 15 | 10 | | 3 | Fee for learner's driving licence, under sub-rule (2) of rule 19 | 10 | | 4 | Fee for the issue of driving licence, under clause (i) of rule 26 | 20 | | 5 | Fee for renewal of driving licence, under clause (ii) of rule 26- | | | (a) | where the application for renewal is made within thirty days from the date of the expiry of the licence | 10 | | (b) | where the application for renewal is made after thirty days of the date of the expiry of the licence | 20 | | 6 | Fee for a duplicate certificate on loss or destruction of certi?ficate of registration and certificate of fitness of a vehicle, other than a transport vehicle, under rule 37 | 10 | | 7 | Fee for duplicate certificate on loss or destruction of certificate of registration and certificate of fitness of a transport vehicle, under rule 38. | 15 | | 8 | Fee for duplicate certificate of a defaced or torn certificate of registration and certificate of fitness of a transport vehicle, under rule 39. | 15 | | 9 | Registration fee under rule 42- | | | (a) | in respect of a motor-cycle and an invalid carriage or a trailor not having more than two wheels and not weighing more than one ton unladen | 10 | | (b) | in respect of a heavy transport vehicle | 60 | | (c) | in respect of any other vehicle | 30 | | (d) | in respect of temporary registration of any vehicle | 10 | | 10 | Fee for transfer of ownership of a motor vehicle, under rule 47. | Same as in serial No. 9 for registration. |

1. Short title, extent and commencement.---(1) This Act may be called the North-West Frontier Province Finance Act, 1973.

(2) It shall extend to the whole of the North-West Frontier Province, except the Tribal Areas.

(3) It shall come into force on and from the first day of July 1973.

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

(a) "agricultural year" means the agricultural year as defined in the West Pakistan Land Revenue Act, 1967 (W. P. Act XVII of 1967) ; and

(b) "Government" means the Government of the North-West Frontier Province.

**3. Surcharge on Agricultural income-tax to certain Districts.-(**1) There all be levied and collected from every owner of land which is assessed to agricultural income-tax in the Districts of Bannu, Dera Ismail Khan, Hazara, Mardan, Kohat and Peshawar on the land-revenue payable in the agricultural year 1972-73, an additional amount of agricultural income tax by way of surcharge at the rate specified in the First Schedule to this Act.

(2) The provisions of the North-West Frontier Agricultural Income-tax Act, 1948 (N.-W. F. P. Act XVII of 1948), shall, so far as may be, apply to the assessment, collection and recovery of the surcharge imposed under this section.

4. Cinema tax.----(1) 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 1973-74-

(i) In the case of a cinema classed as ... One thousand

a first class cinema. rupees.

(ii) In the case of a cinema classed as ... Five hundred

a second class cinema. rupees.

(iii) In the case of a cinema classed as ... One hundred

a third class cinema. rupees.

(2) If the person responsible for the payment of the tax under subsec tion (1) fails to pay the tax within the period prescribed under the rules for its payment, he shall be liable to pay, in addition to the amount of such tax, a penalty not exceeding the amount of the tax payable.

**5. Surcharge on motor vehicle tax.---**There shall be levied and collected in any area in which a tax 9s imposed on motor vehicles by or under any enactment in force, a surcharge on such tax, payable by the person by whom the tax is payable at the following rates for the financial year 1973-74-

(i) Motor vehicles used for the transport ... Twenty-five

or carriage of goods and materials. rupees.

(ii) Motor vehicles plying for hire and ... Fifty rupees.

licensed to carry more than eight persons.

**6. Enhancement of fees relating to motor vehicles.--**Notwithstanding any thing to the contrary contained in the West Pakistan Motor Vehicles Ordinance, 1965 (W. P. Ord. XIX of 1965), or the West Pakistan Motor Vehicles Rules, 1969, the fees payable under the rules mentioned in column 2 of the Second Schedule to this Act, shall, in the financial year 1973-74, be paid at the rates specified in column 3 thereof.

7. Levy of Spirit Manufacturing Fee.----(1) With effect from first day of July 1973, there shall be levied and collected from each Distillery manufacturing rectified spirit a fee, called Spirit Manufacturing Fee, at the rate of Rs. 2.00 per gallon of the rectified spirit.

(2) The incidence of the fee shall exclusively be borne by the Distillery concerned.

8. Levy of Molasses Manufacturing Fee.---(1) With effect from first day of July 1973, there shall be levied and collected from the Sugar Mills a fee, called Molasses Manufacturing Fee, at the rate of Re. 1.00 per maund of the molasses manufactured by such Sugar Mills.

(2) The incidence of the fee shall exclusively be borne by the Sugar Mill concerned.

**9. Amendment of section 4 of W. P. Act V of 1958.---**With effect from first day of July 1973, in the West Pakistan Urban Immovable Property Tax Act, 1958 (W. P. Act V of 1958), in its application to the North-West Frontier Province, in section 4, in clause (c), for sub-clause (it), the following sub-clause shall be substituted, namely-

"(ii) one building occupied by an owner for his residence, the annual value of which does not exceed eight hundred and ten rupees,

subject to the condition that the owner or any member of his family does not own any other property in the same rating area and such other conditions as may be prescribed ;

Provided that if such building or land is in the ownership of a person who owns any other building or land in the same rating area, the annual value of such building or land shall, for the purpose of this clause, be deemed to be the aggregate annual value of all buildings or lands owned by him in that area ;".

**10. Omission of section 11 of W. P. Act XXXIV of 1964.-----**With effect from first day of July 1973, section 11 of the North-West Pakistan Finance Act, 1964 (W. P. Act XXXIV of 1964), in its application to the North-West Frontier Province, shall be omitted.

**11. Omission of section 9 of N.-W. F. P. Act VI of 1972.-----**With effect from first day of July 1973, section 9 of the North-West Frontier Province Finance Act, 1972 (N.-W. F. P. Act VI of 1972), shall be omitted.

**12. Application of existing laws.--**Where any tax, fee, cess or surcharge imposed by this Act is by way of an addition to, or a surcharge on any existing tax imposed by or under any enactment in force, the pro cedure provided in such enactment and the rules framed thereunder for the assessment, collection and recovery of such tax, shall, so far as applicable, apply to the assessment, collection and recovery of the additional tax, fee, cess or surcharge.

**13. Bar of suits in civil Courts:----**No suit shall lie fn any civil Court to set aside or modify any assessment, levy or collection of a tax, fee, duty, cess or surcharge made under this Act and the rules thereunder, or any penalty imposed under subsection (2) of section 4.

14. Power to make rules.-----(1) Government may make rules for carrying into effect the purposes of this Act, and such rules may, among other matters prescribe the procedure for the assessment, collection and payment of any tax, fee or cess levied, or imposition of any penalty under this Act, In so far as such procedure is not provided in this Act.

(2) Any rules made or deemed to have been made under the correspond ing provisions of the North-West Frontier Province Finance Act, 1972 (N.-W. F. P. Act VI of 1972), shall, so far as may be, be continued and be deemed to have been made under this Act.

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