NORTH‑WEST FRONTIER PROVINCE FINANCE ACT, 1997

An Act to continue, levy and revise rates of certain taxes, duties and fees in the North‑West Frontier Province.

[Gazette of N.‑W.F.P., Extraordinary, 7th July, 1997]

No.PA/NWFP/Legis:I/97‑13917, dated 7‑7‑1997. The North‑West Frontier Province Finance Bill, 1997, having been passed by the Provincial Assembly of the North‑West Frontier Province on the 26th June, 1997 and assented to by the Governor of the‑North‑West Frontier Province, on the 4th July, 1997 is hereby published as an act of the Provincial Legislature of North -West Frontier Province.

Whereas, it is expedient to continue, levy and revise rates of certain duties and fees in the North‑West Frontier Province;

It is hereby enacted as follows:‑‑

SCHEDULE‑I

[See section 4(2)]

"SCHEDULE

[See section 3(2)]

PART ‑ I

RESIDENTIAL BUILDINGS

|-------|-------------------------------------------------|------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------| | 1 | 2 | 3 | 4 | 5 | 6 | | S.No. | Category | Rate of tax at Provincial and Divisional Headquarters for old city and new extended area | Rate of tax in suburban areas (other than areas covered by column 3) of the Provincial and Divisional Headquarters | Rate of tax at District Headquarters for old city and extended area not covered by column No.4 | Rate of tax at District Headquarters (other than areas covered by column 5) of the District Headquarters | | 1 | Exceeding 3 Marlas but not exceeding 5 Marlas | Rs.750 Per Annum | Rs.325 Per Annum | Rs.300 Per Annum | Rs.150 Per Annum | | 2 | Exceeding 5, Marlas but not exceeding 10 Marlas | Rs.1500 Per Annum | Rs.750 Per Annum | Rs.750 Per Annum | Rs.500 Per Annum | | 3 | Exceeding 10 Marlas but not exceeding 15 Marlas | Rs.2000 Per Annum | Rs.1000 Per Annum | Rs.1000 Per Annum | Rs.500 Per Annum | | 4 | Exceeding 15 Marlas but not exceeding 20 Marlas | Rs.3000 Per Annum | Rs.1500 Per Annum | Rs.1500 Per Annum | Rs.750 Per Annum | | 5 | Exceeding 20 Marlas | Rs.3000 Per Annum for the first 20 Marlas plus Rs.200 Per additional Marlas | Rs.1500 Per Annum for the first 20 Marlas plus Rs.100 Per additional Marlas | Rs.1500 Per Annum for the first 20 Marlas plus Rs.50 Per additional Marlas | Rs.750 Per Annum for first 20 Marlas plus Rs.50 Per additional Marlas |

PART ‑ II

COMMERCIAL BUILDINGS

|-------|-------------------------|-----------------------------------------|--------------------------------------------------------------|-----------------------------------------------------------------------------| | S.No. | Category | Rate of Tax for Provincial Headquarters | Rate of tax for Divisional Headquarters (other than Peshawar | Rate of tax for District Headquarter (other than these covered by column 4) | | 1 | Ground/k. Floor | Rs. 7 Per Sqft. | Rs.4 Per Sqft | Rs.2 Per Sqft. | | 2 | Basement/Upper Storeyes | Rs.3 Per Sqft | Rs.2 Per Sqft | Rs. l Per Sqft |

PART ‑ III

OFFICES

Building acquired for use as offices by Government or Semi -Government Organisations or by Banks and Development Financial Institutions and lands shall be assessed for the purpose of tax on the basis of 20 per cent. of the annual value of such buildings or lands.

PART ‑ IV

PETROL PUMPS

(i) Petrol Pumps with Convenience Stores Rs.10000 Per Annum

(ii) Petrol Pumps without Convenience Stores Rs.5000 Per Annum

PART ‑ V

INDUSTRIAL BUILDINGS

Industrial Buildings within the limits of Urban areas shall be assessed for the purpose of this tax at the rate of one rupee per square foot.".

SCHEDULE ‑ II

"TABLE

|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | S.No. Description of persons Rate of tax per annum 1 2 3 1. Persons engaged in, a profession, trade, calling or employment, other than Doctors, either wholly or part time, within the Province whose monthly income or earning‑‑ (i) when exceeds Rs.3000 but Rs.100 does not exceed Rs.5000 (ii) when exceeds Rs.5000 but Rs.150 does not exceed Rs.10,000 (iii) when exceeds Rs.10,000 ' Rs.200 2. Companies registered under the Companies Ordinance, 1984, with paid up capital‑‑ (a) exceeding Rs.0.2 million but not Rs.1000 exceeding rupees one million; (b) exceeding rupees one million but not Rs.3000 exceeding Rs.2.5 million; (c) exceeding Rs.2.5 million but not Rs.6000 exceeding Rs.10,000 (d) exceeding Rs.10,000 million but Rs.10000 not exceeding Rs.50,000 (e) exceeding Rs.50,000 million but Rs.25000 not exceeding Rs.100,000 . (f) exceeding Rs.100,000 million; Rs.50,000 3. Persons other than Companies owning Rs.750 factories and commercial establishment with ten or more employees. 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 Rupees 50,000 Rs.1000 (b) exceeding rupees 50,000 Rs.1500 5. Clearing Agents, licensited or approved Rs.1000 as Custom House Agents. 6. Travel Agents: , (a) IATA Rs.5000 (b) Non IATA Rs.2000 7. Contractors/Suppliers/Consultants, including private limited companies, 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.10,000 but not Rs.1000 exceeding Rs.1,000 million; (b) exceeding Rs.1,000 million but Rs.2500 not exceeding Rs.2,500 million; (c) exceeding Rs.2,500 million Rs.5000 8. Restaurants and Marriage Halls Rs.1000 assessable to income tax. 9. Advertising agencies Rs.2000 10. Doctors‑‑ (a) Professors, Specialists, Consultants Rs.10000 Associate Professors and Assistant Professors who are FRCS, MRCP, FCPS or equivalent degree holders. (b) Medical Practitioner with MBBS/ Rs.1000 MD/BDS or equivalent qualification. (c) Medical Practitioner with LSMF or Rs.500 equivalent qualification, Hakeems and Homeopaths. 11. Clinical Laboratories:‑‑ (a) Located at Peshawar and Rs.5000 Abbottabad. (b) Located at other places. Rs.1000 12. Scheduled Banks/Development Financial Rs.5000 Institutions/Leasing Companies Modaraba Companies not being a Company under the Companies Ordinance, 1984. |

1. Short title, extent and commencement.‑‑(1) This Act may be called the North‑West Frontier Province Finance Act, 1997.

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

(3) Section 6 shall come into force on such day as Government may by Notification in the Official Gazette, specify and the remaining provisions of this Act shall come into force on the 1st day of July, 1997.

2. Definitions.‑‑In this Act, unless the context otherwise requires,‑‑

(a) "Government" means the Government of the North‑West Frontier Province.

(b) "prescribed" means prescribed by rules made under this Act.

(c) "Schedule" means a Schedule to this Act, and

(d) "section" means a section of this Act.

**3. Amendment of Act II of 1899.‑‑**In the Stamp Act, 1899 (Act II of 189),‑‑

(1) in section 27A, in subsection (1), after the word "concerned" occurring at the end, the words and commas "or as the Provincial Government may, from time to time, by notification in the official Gazette, determine" shall be added;

(2) in Schedule 1,‑‑

(a) in Article 1,‑‑

(i) in clause (a), for the words "one rupee" the words "two rupees" shall be substituted;

(ii) in clause (b), for the word "two" the word "three" shall be substituted;

(iii) in clause (c), for the word "five" the word "six" shall be substituted;

(b) in Article 4, for the word "Ten" the word "Fifteen" shall be substituted;

(c) after Article 8 the following new Article shall be inserted, namely:‑‑

"8‑A. Applications made on plain paper‑‑

|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | (i) for redressal of grievances. , Two rupees (ii) for arms licenses of non‑prohibited bore Ten rupees (iii) for arms licenses of prohibited bore Forty rupees (iv) for Form X and XII prescribed One thousand rupees."; under the Arms Rules |

(d) in Article 17, for the word "Twenty" the word "Thirty" shall be substituted;

(e) in Article 18,‑‑

(i) in clause (a), for the words "Fifty paisa" the words "One rupee" shall be substituted;

(ii) in clause (b), for the words "One rupee" the words "Two rupee shall be substituted;

(f) in Article 23, for the word "four", wherever occurring, the word "Three" shall be substituted;

(g) in Article 33

(i) in clause (a),.

(a) in sub‑clause (i), for the words "Two rupees" the words "One rupee" shall be substituted;

(b) in sub‑clause (ii), for the word "Five" the word "Two" shall be substituted;

(ii) in clause (b), for the word "Six" the, word "Three" shall be substituted;

(h) in Article 50 for the word "Ten" the word "Fifty" shall be substituted;

(i) in Article 41, for clause (a) the following shall be substituted, namely:‑‑

"(a) When the loan is repayable not more than three months from the date of the instrument,‑‑

|-------------------------------------------------------------------------------------------------------------------------------------------| | (i) for every sum secured One rupee, not exceeding Rs.200 (ii) for every Rs.200 or part One rupee."; thereof secured in excess of Rs.200. |

(j) In Article 48,‑‑

(i) in clause (a), for the words "One hundred" the words "One hundred and fifty" shall be substituted;

(ii) in clause (b), for the words "One hundred" the words "One hundred and fifty" shall be substituted.

(iii) in clause (c), for the word "Two" the word "three" shall be substituted; and

(iv) in clause (d), for the word "Two" the word "Three" shall be substituted;

(k) In Article 62, in clause (a), the full‑stop appearing at the end of the entry under the heading "Proper Stamp Duty" shall be replaced by a colon and thereafter the following proviso shall be added, namely:

"Provided that the duty shall be 0.10 per cent. of ‑the face value of shares subject to a minimum of one rupee in respect of shares transferred to the Central Depository Company and that in the case of new issue including right shares and bonus shares in respect of the companies listed in Karachi, Lahore and Islamabad Stock Exchanges, the rate of duty shall be 0.25 per cent.".

**4. Amendment of W.P. Act V of 1958.‑‑**In the West Pakistan Urban Immovable Property Tax Act, 1958 (W.P. Act V of 1958),‑‑

(1) in section 2, after clause (g), the following new clause shall be inserted, namely:

"(ga) 'Schedule' means the Schedule to this Act;";

(2) in section 3, for subsection (2) the following shall be substituted, namely;

"(2) There shall be levied, charged and paid a tax on the buildings and lands in rating areas at such rates and in respect of such buildings and lands as specified in the Schedule:

Provided that different rates may be prescribed for different categories of buildings and lands including building and lands located in different areas:.

Provided further that Government may, by notification, for reasons to be recorded, remit in whole or m part, the payment of the tax by any class of person in respect of any category of property. ";

(3) for section 4 the following shall be substituted, namely:

"4. Exemptions.‑‑The tax shall not be leviable in respect of the following properties, namely:

(a) buildings and lands, other than those leased in perpetuity, vesting in the Federal Government;

(b) buildings and lands, other than those leased in perpetuity, vesting in Government and not administered by a local authority, or owned or administered by a local authority when used exclusively for public purposes and not used or intended to be used for purposes of profit

(c) buildings and lands the area whereof does not exceed three marlas;

(d) public parks, playgrounds and libraries;

(e) buildings and lands or portions thereof used exclusively for public worship or public charity including mosques, churches, dharamasalas, gurdwaras, orphanages, alms houses, drinking water fountains, infirmaries for the treatment and care of animals and public burial or burning grounds or other places for the disposal of the dead:

Provided that the following buildings and lands or portions thereof shall not be deemed to be used exclusively for public worship or for public charity within the meaning of this section, namely;‑‑

(i) buildings in or land on which any trade or business is carried on unless the rent derived from such buildings or land is applied exclusively to religious purposes or such public charitable institutions as may be prescribed;

(ii) buildings or land in respect of which rent is derived, and such rent is not applied exclusively to religious purposes or to public charitable institutions; and

(f) buildings and lands belonging to widows and minor orphans who are not assessed to income tax.";

(4) in section 7,‑‑

(a) in subsection (1), for the words "five years," the words "three years" shall be substituted; and

(b) after subsection (2) the following new subsection shall be added, namely:

"(3) After every three years the tax shall be increased at the rate of fifteen per cent. of the tax last assessed and a new valuation list shall accordingly be prepared."; and

(5) the Schedule specified in Schedule I shall be added at the end,

5. Amendment of West Pakistan Act X of 1958.‑‑‑In the West Pakistan Entertainment Duty Act, 1958 (W.P. Act X of 1958), in section 4, for the word ;'seventy‑five" the word "sixty‑five" shall be substituted.

**6. Amendment of West Pakistan Act XXXII of 1958.‑‑**In the West Pakistan Motor Vehicles Taxation Act, 1958 (W.P. Act XXXII of 1958), in the First Schedule, in the entries at serial No.3, for the figures "3500", "4000" and "6000", appearing against clauses (g), (h) and (i), the figures "4000", "5000" and "8000" shall respectively be substituted.

7. Amendment in West Pakistan Act I of 1965.‑‑In the West Pakistan Finance Act, 1965 (W.P. Act I of 1965), in section 12,‑‑‑

(a) in subsection (1), for clause (v) the following clauses shall be substituted, namely:

"(v) Where such daily charges in Rs.100 per lodging unit per day hotel exceed Rs.999 but do not exceed Rs.1999.

(vi) Where such daily charges in a Rs.200 per lodging unit per day hotel exceed Rs.1999 but do not exceed Rs.2999

(vii) Where such daily charges in a Rs.300 per lodging unit per hotel exceed Rs.2999 day. "; and

(b) in subsection (3), for the word "fifty" the word "sixty" shall be substituted.

8. Amendment of West Pakistan Finance Act I of 1966.‑‑In the West Pakistan Finance Act, 1966 (W.P. Act 1 of 1966), in section 4, for the words "one thousand", Five hundred" and "One hundred", appearing against clauses (i), (ii) and (iii), the words "Five thousand". "Three thousand" and "One thousand" shall respectively be substituted.

9. Amendment of West Pakistan Finance Ordinance, 1969.‑‑In the West Pakistan Finance Ordinance, 1969 (W.P. Ord. VII of 1969), in section 8, in subsection (1), for the words "Ten paisa" appearing against clause (i), the words "One rupee" shall be substituted.

10. Amendment of West Pakistan Shops and Establishment Ordinance, 1969.‑‑In the West Pakistan Shops and Establishment Ordinance, 1969 (W.P. Ord. VIII of 1969),‑‑

(i) in section 24,‑‑

(a) in subsection (2), for the words and figures "Rs.2.00", "Rs.3.00", Rs.5,00", Rs.10.00" the words and figures "Rs.75.00", Rs.100.00", "Rs.125.00", and "Rs.150.00" shall respectively be substituted; and

(b) after subsection (5); the following new subsection shall be added, namely:

"(6) Each registration under this section is subject to renewal annually on payment of a fee at the following rates, namely:

(a) Rs.25 where the number of workers in an establishment does not exceed five;

(b) Rs.50 where the number of workers in an establishment exceeds five but does not exceed ten;

(c) Rs.75 where the number of workers in an establishment exceeds ten but does not exceed twenty; and

(d) Rs‑100 where the number of workers in an establishment exceeds twenty."; and

(ii) in section 27, in subsection (1), for the word "fifty" and the words "two hundred and fifty" the words "one thousand" and the words "two thousand" shall respectively be substituted.

11. Amendment of N.‑W.F.P. Ordinance IX of 1980.‑‑In the North‑West Frontier Province Finance Ordinance, 1980 (NWFP Ord. IX of 1980), in the Second Schedule, in the entry at serial number 10, for the word "half", occurring in clause (i) of the proviso, the word "one" shall be substituted.

12. Amendment of N.‑W.F.P. Ordinance V of 1982.‑‑In the North‑West Frontier Province Finance Ordinance, 1982 (NWFP Ord. V of 1982), in section 4, for subsection (1) the following shall be substituted, namely:‑‑

"4. Sugarcane Development Cess.‑‑(1) There shall be levied and collected a cess, called the Sugarcane Development Cess, on Gur at the rate of ten rupees per bag.".

**13. Amendment of N.‑W.F.P. Act IV of 1990.‑‑**In the North‑West Frontier Province Finance Act, 1990 (NWFP Act IV of 1990), in section 7, in subsection (1), for the existing Table, the table specified in Schedule II shall be substituted.

14. Amendment of N.‑W.F.P. Act I of 1994.‑‑In the North‑West Frontier Province Finance Act, 1994 (NWFP Act I of 1994),

(1) in section 2,‑‑

(i) in clause (f), the word "and" shall be added at the end; and

(ii) clauses (g) and (h) shall be deleted;

(2) in section 3,‑‑

(i) in subsection (1), the words "specified in the Schedule or", occurring after the word "rates", shall be deleted; and

(ii) in subsection (2), the comma and the words", and shall be assessed on the basis of land expressed in terms of produce index unit" shall be deleted; and

(3) the Schedule shall be deleted

15. Amendment of N.‑W.F.P. Act I of 1995.‑‑In the North‑West Frontier Province Finance Act, 1995 (NWFP Act I of 1995), in section 7,‑‑

(a) in subsection (i), for the existing marginal heading the following shall be substituted, namely:

++"Registration of Visual Cassettes Trade and Video Games Centres. ";++

(b) for subsection (2) the following shall be substituted, namely:

"(2) The registration fee for visual cassettes shops shall be charged at the rate of three thousand rupees per annum to be renewed annually on payment of the same fee; provided that the renewal fee in case of shops having less than five hundred cassettes shall be one thousand rupees. ";

(c) for subsection (3), the following shall be substituted, namely:‑‑ .

"(3) Government may, by notification in the official Gazette, require the registration of video games centres from such date and on payment of such registration and renewal fees as may be specified in the notification."; and

(d) in subsection (4), the words "leviable in his case", occurring at the end, shall be deleted.

**16. Amendment of N.‑W.F.P. Act I of 1996.‑‑**In the North‑West Frontier Province Finance Act, 1996 (NWFP Act I of 1996), for section 11 the following shall be substituted;

++11. Tobacco Development Cess:++‑‑There shall be levied and collected a development cess on tobacco at the rate as Government may, from time to time, by notification in the Official Gazette, specify. The cess shall be collected at the District Council exit points of the Districts of Haripur, Mansehra, Abbottabad, Nowshera, Kohat, Lakki Marwat and D.I.Khan by the concerned District Councils and credited into Government Treasury. ".

17. Application of existing laws.‑‑ Where any tax, fee or cess imposed by this Act is by way of an addition to any existing tax, fee or cess imposed by any other enactment, the procedure provided in such enactment and the rules framed thereunder for the assessment collection and recovery of such tax, fee or cess shall, so far as applicable, apply to the assessment, collection and recovery of the additional tax, fee or cess.

18. 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.

19. Power to make rules.‑‑Government may make rules for carrying into effect the provisions 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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