ACT IV OF 1990

NORTH-WEST FRONTIER PROVINCE FINANCE ACT, 1990

An Act to continue, levy and revise certain taxes, cesses and fees in the North-West Frontier Province.

[Gazette of N.-W. F. P., Extraordinary, dated 24th June, 1990]

No. PA/N.-W.F.P./Legis/90/9760-A, dated 24-6-1990- -The North-West Frontier Province, Finance Bill, 1990, having been passed by the Provincial Assembly of the North-West Frontier Province on the 24th June, 1990 and assented to by the Governor of the North-West Frontier Province on the 24^th^ June, 1990, is hereby published as an Act of the Provincial Legislature of North -West Frontier Province.

Whereas it is expedient to continue, levy and revise certain taxes, cesses and fees in the North-West Frontier Province in the manner hereinafter appearing.

It is hereby enacted as follow:--

1. Short title, extent and commencement.--(1) This Act may be called the North-West Frontier Province Finance Act, 1990.

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

(3) It shall come into force on the first day of July, 1990.

2. Definition.--In this Act, unless the context otherwise requires, "Government" means the Government of the North-West Frontier Province.

3. Amendment of Schedule-I to Act II of 1899. --In the Stamp Act, 1899 (II of 1899),--

(a) in Article 4, for the words "Five rupees" appearing under the heading "Proper Stamp-duty", the words "Ten rupees" shall be substituted;

(b) in Article 5, in clause (d), for the words "Four rupees" appearing under the heading "Proper Stamp-duty", the words "Ten rupees" shall be substituted; and

(c) for Article 23, the following shall be substituted namely:

"23. CONVEYANCE as defined by section 2(10) not being a TRANSFER charged or exempted under No. 62--

|-----------------------------------------------------------------------------------------------------------------|----------------------| | Where the amount of value of the consideration for such Conveyance as set forth therein does not exceed Rs. 50. | Four Rupees. | | Where it exceeds Rs.50, but does not exceed Rs.100. | Seven Rupees. | | Where it exceeds Rs.100, but does not exceed Rs.200. | Fourteen Rupees. | | Where it exceeds Rs.200, but does not exceed Rs.300. | Twenty One Rupees. | | Where it exceeds Rs.300, but does not exceed Rs. 400. | Twenty Eight Rupees. | | Where it exceeds Rs.400, but does not exceed Rs. 500. | Thirty Five Rupees. | | Where it exceeds Rs.500, but does not exceed Rs. 600. | Forty Two Rupees. | | Where it exceeds Rs.600, but does not exceed Rs.700. | Forty Nine Rupees. | | Where it exceeds Rs.700, but does not exceed Rs.800. | Fifty Six Rupees. | | Where it exceeds Rs.800, but does not exceed Rs.900. | Sixty Three Rupees. | | Where it exceeds Rs.900, but does not exceed Rs.1,000. | Seventy Rupees. | | And for every Rs.500 or part thereof in excess of Rs.1,000. | Thirty Five Rupees." |

EXEMPTION

Assignment of copyright by entry made under the Copyright Act, 1914.

CO-PARTNERSHIP DEED -- SEE PARTNERSHIP (No.46)

4. Amendment of section 3 of N. W.F.P. Act No. IV of 1949: - In the North-West Frontier Province Development Cess Act, 1949 (N.-W.F.P. Act No. IV of 1949), for section 3 the following shall be substituted, namely:

"3. ++Levy of Cess++++.++--A cess shall be levied and paid to Government.--

(a) at the rate of fifteen paisa on every rupee of every sum which becomes due to a Cantonment Board, a Municipal Corporation, a Municipal Committee or a Town Committee in the Province as octroi or terminal tax; and

(b) at the rate of fifteen paisa on every rupee of every sum which becomes due to a District Council as fee or tax for the export of goods and animals from the District concerned."

5. Amendment of the Schedule to West Pakistan Act XXXII of 1958.--In the West Pakistan Motor Vehicles Taxation Act, 1958 (W.P. Act XXXII of 1958), in the Schedule, for the existing entries at Serial No. 6 the following shall be substituted, namely:--

"6. Motor Vehicle other than those liable to tax under the foregoing provisions of this Schedule--

|------------------------------------------------------------------------------|----------------------------| | (a) Motor Vehicles not exceeding 850 CC engine power. | Rs.100 per seat per annum. | | (b) Motor Vehicles exceeding 850 CC, but not exceeding 1300 CC engine power. | Rs.125 per seat per annum. | | (c) Motor Vehicles exceeding 1300 CC engine power. | Rs.150 per seat per annum: |

**6. Amendment of Second Schedule to North-West Frontier Province Ordinance IX of 1980.--**In the North-West Frontier Province Finance Ordinance, 1980 (N.-W.F.P. Ordinance No. IX of 1980), in the Second Schedule--

(a) for the figure "40" appearing against serial numbers 1, 2 and 3, the figure "100", for the figure "100" and "50" against serial No.4, the figures "200" and "100" and for the Figures "50", "30", "100" and "60" against serial No.5, the figures "100", "60", "250" and "150" shall respectively be substituted;

(b) For the entries at serial No.7, the following shall be substituted, namely:--

|----------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------| | "7. Fee for a duplicate certificate or registration and certificate of fitness in respect of Motor Vehicles under rules 37, 38 and 39. | An amount equal to half of the registration fee under rule 42." |

(c) the entries at serial Nos. 8 and 9 shall be deleted; and

(d) for the entries at serial No. 10, the following shall be substituted, namely:

"10. Registration fee under rules 42 and 48--

|-------------------------------------------------------------------------------------------------------------------------|-------| | (a) in respect of Motor Cycles or a Trailer not having more than two wheels and not weighing more than one ton unladen; | 100. | | (b) in respect of an invalid carriage; | 10. | | (c) in respect of heavy transport vehicles; | 1000. | | (d) in respect of other vehicles-- | | | (i) not exceeding 1000 CC engine capacity; | 550. | | (ii) exceeding 1000 CC but not exceeding 3000 CC; | 650. | | (iii) exceeding 3000 CC; | 800. | | (e) in respect of tractor; | 450. | | (f) in respect of temporary registration of any vehicle. | 200." |

7. Tax on Professions, Trades and Callings.--(1) There shall be levied and collected a tax, for ca-:h financial year, from persons engaged in professions, trades, callings or employment described in column 2 of the Table below at the rate specified against each category in column 3 thereof:

Provided that where a person falls in more than one category of profession, trade, calling, etc., he shall be liable to pay tax in respect of the one where the rate of tax is highest.

TABLE

|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------| | Sl. No. | Description of Persons | Rate of Tax | | 1 | 2 | 3 | | 1. | Persons engaged in a profession, trade, calling or employment, either wholly or part time, within the Province whose monthly income or earning is rupees three thousand or more. | 100. | | 2. | Companies registered under the Companies Ordinance, 1984, with paid up capital-- | | | | (a) exceeding rupees 0.2 million but not exceeding one million. | 1000. | | | (b) exceeding rupees one million but not exceeding 2.5 million. | 2500, | | | (c) exceeding rupees 2.5 million. | 5000, | | 3. | Persons other than companies owning factories and commercial establishments with ten or more employees. | 500. | | 4. | Persons holding licences under the Import and Export Control Act, 1950, who, during the preceding financial year have imported/exported goods of the value- | | | | (a) not exceeding Rs.50,000 | 500, | | | (b) exceeding Rs.50,000 | 1000 | | 5. | Clearing Agents, licensed or approved as Custom House Agents. | 500 | | 6. | Contractors who, during the preceding financial year, supplied to the Federal or any Provincial Government or any local authority goods, commodities or rendered service of the value-- | | | | (a) exceeding Rs.2.5 million | 2000. | | | (b) exceeding Rs.1 million but not exceeding Rs.2.5 million. | 1000. | | | (c) exceeding Rs.10,000, but not exceeding Rs.1 million. | 500. |

(2) If a person liable to pay tax under subsection (1) fails to pay the tax by the 30th day of September of the year to which the tax pertains, he shall be liable to pay a penalty at the rate of 50% of the tax due from him in addition to the actual tax.

(3) The tax and the penalty levied or imposed under this section shall be recoverable as arrears of land revenue.

8. Application of existing; laws.--Where any tax, fee or cess imposed by this Act is by way of an addition to, the procedure 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 or cess.

9. Bar of suit in Civil Court.--No suit shall lie in any Civil Court to set aside or modify any assessment, levy or collection of a tax, fee, duty or cess made under this Act and the rules thereunder, or any penalty imposed under subsection (2) of section 7.

**10. Power to make rules.--**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 for in this Act.

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