N.-W.F.P. Finance Ordinance 1979

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ORDINANCE III OF 1979

NORTH‑WEST FRONTIER PROVINCE FINANCE ORDINANCE, 1979

An Ordinance to continue and levy certain taxes, cesses and surcharges in the North‑West Frontier Province

[Gazette of N: W. F. P., Extraordinary, 28th June 1979]

No. Legis. 1 (14)/73.‑The following Ordinance by the Governor of the North‑West Frontier Province is hereby published for general information

Preamble.‑Whereas itis expedient to continue and levy certain taxes, cesses and surcharges in the North‑West Frontier ‑ Province in the manner hereinafter appearing;

And whereas the Governor of the North‑West Frontier Province is satisfied that circumstances exist which render it necessary to take immediate action;

Now, therefore, in pursuance of the Proclamation of the fifth day of July 1977, read with the Laws (Continuance in Force) Order, 1977 (C. M. L. A. Order No. 1 of 19771, and in exercise of all powers enabling him in that behalf, the Governor of the North‑West Frontier Province is pleased to make and promulgate the following Ordinance:

  1. Short title, extent andcommencements.‑(1) This Ordinance may be called the North‑West Frontier Province Finance Ordinance, 1979.

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

  1. It shall come into force on and from the first day of July, 1979.

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

  3. Amendment of section 4 of W. P. Act Y of1958.‑With effect from Ist day of July 1979, in the West Pakistan Urban Immovable Property Tax Act, 1958 (W. P. Act V of 1958), in section 4, in clause (c), in sub‑clause (ii),' for the words "one thousand and two hundred rupees", the words "two thousand and four hundred rupees" shall be substituted.

  4. Enhancement offees relating to motor vehicles.‑Notwithstanding anything to the contrary contained in the West Pakistan Motor Vehicles Rules, 1969, the fees payable under the rules mentioned in column 2 of the Schedule to this Ordinance shall, for the financial year, 1979‑80, be paid at the rates specified in column 3 thereof.

  5. Amendment of section 7 of N.‑W. F. P. Act XII of1973.‑With effect from 1st day of July 1979, in the North‑West Frontier Province Finance Act, 1973 (N.‑W. F. P. Act XII of 1973), in section 7,‑

(a) for the words and figure "Rs. 2‑00 per gallon", the words "fifty paisa per litre" shall be substituted; and

*(b)*in the Explanation, for the words "North‑West Frontier Province ;", the word "Pakistan" shall be substituted.

6. Application of existinglaws.‑Where any tax, fee, cess or surcharge imposed by this Ordinance, is by way of an addition to, or a surcharge on any existing tax imposed by or under any enactment in force, the procedure pro vided 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.

  1. Bar of suit in civilCourt.‑No suit shall lie in any Civil Court to set aside or modify any assessment, levy or collection of a tax, fee, duty, cess or surcharge made under this Ordinance and the rules made thereunder.

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

(2) Any rules made or deemed to have been made under the correspond ing provisions of the North‑West Frontier Province Finance Ordinance, 1978 (N.‑W. F. P. Ordinance XII of 1978), shall, so far as may be, be continued and be deemed to have been made under this Ordinance.

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