ACT I OF 1994


An Act to levy, reduce and modify certain tax, fee and duty in the North‑West Frontier Province

[Gazette of N.‑W.F.P., Extraordinary, 30th June, 1994]

No. PA/NWFP/Legis./94/11219, dated 3A‑6‑1994.‑.‑The North‑West Frontier Province Finance Bill, 1994, having been passed by the Provincial Assembly of the North‑West Frontier province on the 26th June, 1994 and assented to by the Governor of the North‑West Frontier Province on the 29th June, 1994 is hereby published as an Act of the Provincial Legislature of North- West Frontier Province.

Whereas it is expedient to levy, reduce and modify certain tax, fee and duty in the North‑West Frontier Province;

It is hereby enacted as follows;

  1. (1) This Act may be called the North‑West Frontier Province Finance Act, 1994.

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

(3). It shall come into force with effect from the 1st day of July, 1994,

  1. (1) In this Act, unless there. is anything repugnant in the subject or context,‑‑‑

(a) "Collector" means the Collector of the District and includes any officer appointed under the West Pakistan Land Revenue Act, 1967 (W.P. Act XVII of 1967), to discharge the duties of the Collector;

(b) "Estate" and "assessment‑ circle" have the same meanings assigned to‑these expressions in the West Pakistan Land Revenue Act, 1967 (W.P. Act XVII of 1967);

(c) "Government" means the Government of North‑West Frontier Province;

(d) "Land" means the land which is not occupied as the site of any building and is in use for agricultural purposes or purposes subservient to agriculture and is‑assessed to land revenue, but does not include land owned or administered by the Federal or the Provincial Government, except land of any such Government in possession of lessees or tenants;

(e) "Land revenue" means the land revenue assessed on any land under the West Pakistan Land Revenue Act, 1967 (W.P. Act XVIIof 1967), and where the land is not so assessed, the land revenue assessed on similar land in the same estate or assessment circle;

(f) "Owner", in case of land owned by the Federal or Provincial Government, includes a lessee, if any, in possession;

(g) "Produce index unit" means the produce index unit as determined and revised by Government and adopted for the purposes of tax on agricultural income in accordance with the provisions of this Act;

(h) "Schedule" means the Schedule appended to this Act; and

(i) "Tax" includes agricultural income‑tax assessed under this Act.

(2) All other expressions used in this Act but not defined shall have the same meaning. as assigned to them in the West Pakistan Land Revenue Aci, 1967 (W.P. Act XVII of 19(;7), and the rules made thereunder.

  1. (1) With effect from the 1st day of July, 1994, there shall be assessed, levied and collected every year, in accordance with and subject to the provisions of this Act, a tax, called the Agricultural Income Tax, in respect of income from land at the rates specified in the Schedule.

(2) The tax shall be paid by the owner of the land in respect of which it is assessed and levied, and shall be assessed on the basis of land expressed in terms of produce index unit.

(3) Subject to the rules that may be framed in this behalf, the tax shall be assessed and levied by the Collector of the District within the limits of which the land to be taxed is situated.

(4) The tax shall be collected as land revenue as provided in the West Pakistan Land Revenue Act, 1967 (W.P. Act XVII of 1967).

(S) The tax shall be paid in one or more instalments in the manner prescribed by Government.

(6) For the purpose of appeal, review or revision, an order passed under this section shall be deemed to be an order of Revenue Officer within the meaning of the West Pakistan Land Revenue Act, 1967 (W.P. Act XVII of 1967). The provisions of Chapter XIII of the said Act shall apply, mutatis mutandis, to the proceedings under this Act.

(7) Every person, who is or becomes an owner of land within the meanings of this section, in an estate or estates and is or becomes liable therefor to the payment of the tax, shall submit full particulars in the prescribed form of such land to the Collector who is to make the assessment, and where such estates are situated in more than one district, he shall furthermore intimate to the Collector of‑ all other Districts within which such estates are situated, the fact of his having so submitted the full particulars.

(8) The particulars tinder subsection (7) shall be submitted and the intimation given within sixty days of the commencement of this Act or of becoming such persons so liable, whichever is later.

(9) The Collector who is to make the assessment may at any time by notice in writing, to be served by registered post or in any other reasonable manner, call for such statements from any person whose case is, in the opinion of the Collector, covered by this section, and the said person shall be bound to comply with the orders within such time, not being less than thirty days, as may be specified in the notice.

(10) If the person to whom such notice is issued fails to comply with it, the Collector may assess him to the tax under this section, without such statement, to the best of his knowledge.

(11) No Civil Court shall have jurisdiction in any matter relating to the assessment or collection of the tax leviable under this section and no order passed or proceedings taken by any authority under this section shall be called in question in any Civil Court.

(12) If at any time the Collector is satisfied that a person has wilfully made a false statement under subsections (7) to (10), the Collector may direct that such person shall, in addition to the amount of the tax payable by him, pay, by way of penalty, a sum not exceeding the amount of tax actually due.

  1. In the Stamp Act, 1899 (11 of 1899), in Schedule I,‑‑

(1) for Article 15 the following shall be substituted, namely:‑‑

"15. Bonds as defined by section 2(5), not being a DEBENTURE (No.27) and not being otherwise provided for by this Act, or by the Court Fees Act, 1870.

(a) When covered by the (i) On first transaction at 0.25% of

category of bonds specified the amount or value secured.

in sub‑clauses (a) and (b)

of section 2e5)and issued (ii) On each subsequent transaction

by public sector at 0.10% of the amount or value

corporations or by financial secured.

institutions approved by, or

under the regulatory

control of, the State Bank

of Pakistan, the Federal

Government or a Provincial Government.

(b) Other bonds not covered by

(a) above‑

Where the amount of value Twenty‑five paisa

secured does not exceed


Where it exceeds Rs.10 but One rupee.

does not exceed Rs.50.

Where it exceeds Rs.50 but Two rupees

does not exceed Rs.100.

Where it exceeds Rs.100 Four rupees

but does not exceed


Where it exceeds Rs.200 Six rupees


Where it exceeds Rs.300 Eight rupees


Where it exceeds Rs.400 Ten rupees


Where it exceeds Rs.500 Twelve rupees


Where it exceeds Rs.600 Fourteen rupees


Where it' exceeds Rs.700 Sixteen rupees


Where it exceeds Rs.800 Eighteen rupees


Where it exceeds Rs.900 Twenty rupees


and for evey Rs.500 or part Ten rupees

thereof in excess of





Bond: When executed by any person for the purpose of guaranteeing that the local income derived from private subscription to a charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensem.

(2) In Article 23, for thewords "Rupees five" "Rupees eight and a half and "Rupees six", wherever occurring, the words "Rupees four" shall be substituted.

(3) For Article 27 the following shall be substituted, namely;

"27 DEBENTURE (whether a mortgage debenture or not), being a marketable security transferable,‑‑

(a) when issued by public (i) On first transaction at 0.25% of

sector corporations/ the amount or value secured;

' organizations or by

financial institutions ‑ (ii) On each subsequent transaction

approved by or under the at 0.10% of the amount or value

regulatory control of, the secured.

State Bank of Pakistan, the

Federal Government or a

Provincial Government and

Transferred by

endorsement or by a

separate instrument;

(b) when transferred by The same duty as on Bond (No.15),

endorsement or by a clause (b).

separate instrument other

than those mentioned at

(a) above;

(c) when transferred by delivery‑‑‑

Where the face value of the One rupee and fifty paisa

debenture does not exceed


Where it exceeds Rs.50 but Three rupees

Where it exceeds Rs.100 Six rupees

Where it exceeds Rs.200 Nine rupees

Where it exceeds Rs.300 Twelve rupees

Where it exceeds Rs.400 Fifteen rupees

Where it exceeds Rs.500 Eighteen rupees

Where it exceeds Rs.600 Twenty‑one rupees


Where it exceeds Rs.700 Twenty‑four rupees

Where it exceeds Rs.800 Twenty‑seven rupees

Where it exceeds Rs.900 Thirty rupees

but does not exceed ‑

and for evey Rs.500 or part Fifteen rupees

thereof ‑ in excess of

Explanation.‑The term"Debenture" includes any interest coupons attached thereto, but the amount of such coupons shall not be included in estimating the duty.

A debenture issued by an incorporated company or other body corporate in terms of a registered mortgage deed duly stamped in respect of the full amount of debentures to be issued thereunder, whereby the company or body borrowing makes over, in whole or in part, their property to trustees for the benefit of the debenture holders; provided that the debentures so issued are expressed to be issued in terms of the said mortgage deed.".

See also BOND (No.15), and SECTIONS 8 and 55.

  1. In the West Pakistan Finance Act, 1965 (W.P Act I of 1965), in section 12, in subsection (1), in the entry, at (i), for the figure "35.00" the figure "49.00" shall be substituted.

  2. In the North West Frontier Province Finance Ordinance, 1980 (N: W.F.P. Ord. IX of 1980), in the Second Schedule, in the entries at serial No.10, the full‑stop appearing at the end of clause (f) shall be replaced by a colon and thereafter the following proviso shall be added, namely:‑‑

"Provided that notwithstanding the registration fee prescribed for motor vehicles covered by clause (d), the fee on first registration of such vehicles shall be. charged ad valorem at the rate of half per cent. of the duty paid value of imported vehicles and ex‑factory price of locally assembled vehicles:".

7 Government may make rules to carry out the purposes of this Act.


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