NORTH-WEST FRONTIER PROVINCE FINANCE ACT, 1999

ACT V OF 1999

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, 5th July, 1999]

No.PA/N.-W.F.P./Legis:I/99/15972, dated 5-7-1999.---The North -West Frontier Province Finance Bill, 1999, having been passed by the Provincial Assembly of North-West Frontier Province on the 25th June, 1999 and, assented to by the Governor of the North-West Frontier Province on the 30th June, 1999, is hereby published as an. Act of the Provincial Legislature of North-West Frontier Province.

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

It is hereby enacted as follows:--

1. Short title, extent and commencement.---(1) This Act may be called the North-West Frontier Province Finance Act, 1999.

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

(3) It shall come into force on the 1st day of July, 1999

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) "Province" means the Province of the North-West Frontier; and

(d) "Schedule" means a Schedule to this Act;

3. Enhancement of rate of fee in respect of motor vehicles.--- Notwithstanding anything to the contrary contained in the Provincial Motor Vehicles Ordinance, 1965 (W.P. Ord. XIX of 1965), the rules made thereunder or any other law for the time being in force,-----

(a) for any change in the registration certificates of a motor vehicle specified in column 2 of Schedule I, a fee at the rate specified against each, in column 3 thereof shall be charged;

(b) for the existing rate of registration fee and tax in respect of motor vehicles specified in column 2 of Schedule II against Serial Nos. l and 2, and such other motor vehicles as Government may notify, the fee and the tax specified against each in columns 3 and 4 thereof shall be charged; and

(c) for existing tax in respect of motor vehicles specified in column 2 of Schedule II against Serial No.3, and such other motor vehicles as Government may notify, the tax specified against each in column 4 thereof shall be charged.

4. Registration of private educational institutions.--(1) All private educational institutions in the North-West Frontier Province, specified in column 2 of Schedule III, shall be registered with such authority as Government may notify and in such manner as may be prescribed on payment of a registration fee specified in column 3 thereof against the respective educational institutions.

(2) The certificate of registration issued under subsection (1) shall be valid for a period of one year only and shall be renewed on payment of a renewal fee specified in column 4 of Schedule III in respect of the educational institution concerned.

(3) Section 3 of the North-West Frontier Province Finance Ordinance, 1983 (N.-W.F.P: Ord. VII of 1983), shall be deleted.

5. Agriculture income tax.--(1) There shall be assessed, levied and collected every year, in accordance with and subject to the provisions of this Act, a tax to be known as Agricultural Income Tax, in respect of income from land at the following rates:-- ,

(a) Irrigated land Rs.72 per acre;

(b) Unirrigated land Rs.36 per acre; and

(c) Orchard land Rs.300 per acre.

(2) The tax shall be paid by the owner of the land in respect. of which it is assessed and levied.

(3) Subject to the rules that may be made 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).

(5) 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 MIT 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 therefore 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 under 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:

Provided that a person who has already furnished the particulars required under subsection (7) in pursuance of section 3 of the North-West Frontier Province Finance Act, 1994 (N.-W.F.P. Act I of 1994), shall not be required to resubmit the particulars.

(9) The Collector who is to make the assessment may at any time issue 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 persons to whom such notice is issued fails to comply with it, the Collector may assess him to be taxed 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 of 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.

(13) Section 3 of the North-West Frontier Province Finance Act, 1994 (N.-W.F.P. Act I of 1994), shall be deleted.

6. Amendment of Act II of 1899.--In the. Stamp Act, 1899 (Il of 1899), in Schedule I, in Article 5; in clause (a), for .the figures "200.00,, "500.00", "1000.00", "2000.00" and 4000.00", the figures "250", 575" "1200", "2300.00" and "4400.00" shall respectively be substituted.

7. Amendment of W.P. Act V of 1958.--In the West Pakistan Urban Immovable Property Tax Act, 1958 (W.P. Act V of 1958),--

(a) in section 3,--

(i) in subsection (2), the full-stop appearing at the end of second proviso shall be replaced by a colon and thereafter, the following new proviso shall be added, namely:

"Provided also that a surcharge at the rate of l0% of the tax shall be levied in addition to the tax in respect of each commercial building the annual tax whereof has been assessed to one lac rupees or more."; and

(ii) after subsection (2), as so amended, the following new subsection (2a) shall be inserted, namely:

"(2a) A rebate at the rate of 10% of the tax assessed under subsection (2) shall be admissible to those assessees Who pay the tax in advance for the whole year by the 31st day of August of the year to which it relates."; and

(b) in section 4, in clause (c), between the words "buildings and lands" and the words "the area whereof" the commas and the words ",other than the commercial buildings," shall be inserted; and

(c) in the Schedule,--

(i) after PART I the following new PART IA shall be inserted and shall be deemed to have been so inserted with effect from the 1st day of July, namely:

"PART-IA

EDUCATIONAL BUILDINGS

S.No. Location' Rate for ground and Rate for basement and

1st Floor on the basis upper storeys on the

of covered area basis of covered area

1 2 3 4

  1. At Provincial Rs.4.00 per Rs.2.00 per

Headquarters Square feet square feet

  1. At Divisional Rs.2.00 per Re. 1.00 per

Headquarters square feet square feet

  1. At District Re. 1.00 per Re. 1.00 per

Headquarters square Feet square feet.''; and

(ii) In PART II, in columns 3, 4 and 5, the words "on the basis of covered area" shall be added with each entry.

8. Amendment of N.-W.F.P. Act IV of 1990.--In the North-West Frontier Province Finance Act, 1990 (N.-W.F.P. Act IV of 1990),--

(i) the existing section 7 shall be renumbered as subsection (1) of that section and after subsection (1), as so renumbered, the following new subsection (2) shall be inserted, namely;

"(2) It shall be the duty' of the drawing and disbursing officer concerned to recover the tax levied under this section from the pay of the persons liable to pay .the tax, failing with the amount of tax shall be recovered from the drawing and disbursing officer concerned as arrears of land revenue."; and

(ii) in the Table under section 7,

(a) for "Rs.750.00" in column 3 against Serial No:3, "Rs.5,000.00" shall be substituted. '

(b) for the existing entries in column 2 against Serial No.6, the following shall be substituted, namely:

"Travel Agents and their authorised branches.";

(c) for the existing figures in column 3 against (a), (b) and (c) at Serial No.10, the figures "3,000.00.", "500.00" and "300.00" shall .be respectively be substituted; and

(d) in the entry in column 2.against Serial No.12, the words "All Branches of" shall be added before the words "Scheduled Banks".

9. Amendment of N.-W.F.P. Act I of 1995.----In the North-West Frontier Province Finance Act, , 1995 (N.-W.F.P. Act I of 1995), in section 6, in subsection (8), for the words "two thousand" and the words "one thousand" the words "five thousand" and the words "two thousand" shall respectively be substituted.

10. Amendment of N.-W.F.P. Act I of 1996.---In the North-West Frontier Province Finance Act, 1996 (N.-W.F.P. Act I of 1996).--

(a) in section 10, for the words "Superintendent of Police" the words "Excise and Taxation Officer" shall be substituted; and

(b) for section 11 the following: shall be substituted, namely;

" 1l. Tobacco development cess.--(1) . There shall be levied and collected a development cess on tobacco at .the rate of two rupees per kilogram.

(2) The cess leviable under subsection (1) shall be collected directly from the tobacco factories on the basis of tobacco quota fixed for the factory concerned by the Pakistan Tobacco Board.

(3) It shall be the responsibility of the Excise and Taxation Department to collect the cess and deposit it in the accounts of Government immediately upon realization.".

11. Authorisation in respect of taxable services.-- (1) Government may, by notification in the official Gazette, authorise the Federal Government, .in such manner and subject to such conditions as laid down in the notification, to levy and collect tax on taxable services being rendered or provided.

(2) The Federal Government shall not, on any account or against any liability of the Province, deduct, adjust or withhold the tax or a portion thereof, and shall immediately disburse the amount in the tax falling to the share of the Province to the Consolidated Fund of the Province on monthly basis.

12. 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 or under any enactment in force, the procedure provided in such enactment and the rules framed thereunder for the assessment, collection and recovery, of such tax, fees or cess shall, as far as practicable, apply to the assessment, collection and recovery of the additional tax, fee or cess.

**13. 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 made thereunder.

14. 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 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.

15. Repeal of W.P. Act XXXVIII of 1958.---The West Pakistan Tobacco Vend Act, 1958 (W.P. Act XXXVIII of 1958), is hereby repealed.

SCHEDULE - I

[See section 3(a)]

S.No Description of Change Rate of Fee

1 2 3

l. Change of engine-

(a) 1000 cc to 1600 cc Rs.1000.00

(b) exceeding 1600 cc Rs.3000.00

  1. Conversion of seating capacity--

(a) in respect of motor vehicles up to 2446 cc; and Rs.2000.00

(b) in respect of motor vehicles above 2446 cc Rs.5000.00

SCHEDULE-II

[See section 3(b) and (c)]

S.No. Description of motor vehicles Registration Tax Token Tax

  1. Mercedez Benz, BMW, Jaguar,

Rolls Royce and such other

vehicles as may be notified--

(a) with engine capacity 2% of the Rs.500 per seat

up to 2000 cc; and total cost. per annum.

(b) with engine capacity 3 % of the Rs.500 per seat

exceeding 2000 cc total cost per annum

  1. Land Cruiser, Petrol, Pajero,

Range Rover, or any other

luxury Jeep and Double Cabin

pick up with engine capacity

of 2500 cc or above or such

other makes as may be notified

by the Government 3 % of the Rs.500 per seat

total cost per annum.

  1. (i) Buses plying on 'A' Routes -- Rs.180 per seat

per annum

(ii).Buses plying on 'B' Routes -- Rs.140 per seat

per annum.

SCHEDULE - III

[See section 4]

S. No. Description of educational Registration Fee Renewal Fee

1 2. 3 4

  1. Primary and Middle Schools Rs.2;000.00 Rs.1,000.00

  2. High Schools, Higher Secondary School

and Computer Training Centres Rs.5,000.00 Rs.2,500.00

  1. Medical Colleges, Engineering

Colleges, Business Information

Technology Institutions and

Universities. Rs.1,00,000.00 Rs.10,000.00

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