N.-W.F.P. Finance Ordinance 2000

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NORTH-WEST FRONTIER PROVINCE FINANCE ORDINANCE, 2000

ORDINANCE II OF 2000

An Ordinance to abolish and modify certain taxes, fees and duties in the North-West Frontier Province.

[Gazette of N.-W.F.P., Extraordinary, 27th June, 2000]

No. Legis.1(14)/73-V/3628, dated 27-6-2000.--The following Ordinance by the Governor of the North-West Frontier Province is hereby published for general information:--

Whereas it is expedient to abolish and modify certain taxes, fees and duties in the North-West Frontier Province;

And whereas the Provincial Assembly stands suspended in pursuance of the proclamation of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999;

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

Now, therefore, in pursuance of the aforesaid Proclamation and the Provisional Constitution Order No. 1 of 1999, read with Provisional Constitution (Amendment) Order No.9 of 1999, instructions of the Chief Executive 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:---

"SCHEDULE-I

(See section 4)

|--------|----------------------------------------------------------------|----------------------------------------| | S. No. | Category of Motor Vehicles | Rate of fee | | 1 | 2 | 3 | | 1. | Motor Cycle/Scooters. | One per cent of the value of vehicle. | | 2. | Motor Cars, Jeeps, etc., up to 1300 cc engine power. | One per cent of value of vehicle. | | 3. | Motor Cars, Jeeps etc., from 1300 cc to 2500 cc. engine power. | Two per cent of the value of vehicle. | | 4. | Motor Cars, Jeeps etc., of above 2500 cc engine power. | Four per cent of the value of vehicle. | | 5. | Trucks/Buses/Pick ups. | One per cent of the value of vehicle. | | 6. | Tractors. | Rs.1,000 |

"SCHEDULE-II

(See section 4)

|-------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------| | S. No | Description of motor vehicles | Annual rate of tax | | 1 | 2 | 3 | | 1. | Motor cycle/Scooter | Rs.1,000 for life time. | | 2. | Trucks/Trailors/Delivery Vans used for the transport or haulage of goods or materials:-- | | | (a) | Vehicles not exceeding 1250 kgs. in unladen weight; | Rs.500 | | (b) | Vehicles with maximum laden capacity up to 2030 kgs.; | Rs.800 | | (c) | Vehicles with maximum laden capacity exceeding 2030 kgs. but not exceeding 4060 kgs.; | Rs.820 | | (d) | Vehicles with maximum laden capacity exceeding 4060 kgs. but not exceeding 6090 kgs.; | Rs.1,200 | | (e) | Vehicles with maximum laden capacity exceeding 6090 kgs. but not exceeding 8120 kgs.; | Rs.2,000 | | (f) | Vehicles with maximum laden capacity exceeding 8120 kgs. but not exceeding 12000 kgs. ; | Rs.4,000 | | (g) | Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 12000 kgs. but not exceeding 16000 kgs.; and | Rs.6,000 | | (h) | Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 16000 kgs. | Rs.8,000 | | 3. | Vehicles plying for hire and ordinarily used for the transport of passengers: | | | (a) | Mechanically propelled tricycle/rickshaw with seating capacity of not more than. three persons; | Rs.400 | | (b) | other vehicles with seating capacity of-- | | | (i) | Not more than 4 persons; | Rs.520 | | (ii) | more than 4, but not more than 6 persons; and | Rs.652 | | (iii) | more than 6 persons, plying on A routes; | Rs.180 perseat. | | (c) | Motor vehicles with seating capacity of more than 6 but not more than 20 persons, plying exclusively within the limits of Corporation/Municipality or Cantonment. | Rs.160 per seat. | | (d) | motor vehicles with seating capacity of more than 6 but not more than 20 persons plying exclusively within the limits of Corporation, Municipality or Cantonment or partly within and partly outside such limits with sixty per cent of the total length of the route falling within the limits of a Corporation, Municipality or Cantonment. | Rs.100 per seat. | | 4. | Motor vehicles (Private Motor Cars/Jeeps, etc.) other than those mentioned above and having--- | | | (a) | seating capacity of not more than 3 persons; | Rs.500 | | (b) | seating capacity of more than 3 but not more than 6 persons--- | | | (i) | with engine power not exceeding 1000 cc; | Rs.500 | | (ii) | with engine power exceeding 1000 cc but not exceeding 1300 cc; | Rs.1,000 | | (iii) | with engine power exceeding 1300 cc but not exceeding 1500 cc; | Rs.1,800 | | (a) | with engine power exceeding 1500 cc but not exceeding 2500 cc; | Rs.2,500 | | (b) | Luxury Vehicles | | | (v) | with engine power exceeding 2500 cc; and | Rs.5,000 | | (c) | seating capacity of more than 6 persons. | Rs.800 per seat. | | 5. | All Tractors with or without trailers. | Rs."600. " |

1. Short title and commencement.---(1) This Ordinance may be called the North-West Frontier Province Finance Ordinance, 2000.

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

(3) It shall come into force on and from 1st day of July, 2000.

**2. Amendment of Act II of 1899.---**In the Stamp Act, 1899 (Act II of 1899), in Schedule I, Article II-A shall be deleted.

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

(i) For Part II the following shall be substituted, namely:---

"PART-II

COMMERCIAL BUILDINGS AT PROVINCIAL HEADQUARTER

|--------|-----------------------------------------------------|--------------|------------------------|---------------| | S. No. | Category of locality where the property is situated | Rate of tax per square feet of covered area =========================================== ||| | S. No. | Category of locality where the property is situated | Ground Floor | 1st Floor and Basement | Upper Stories | | 1 | 2 | 3 | 4 | 5 | | 1. | A | Rs.10 | Rs.7 | Rs.5 | | 2. | B | Rs.7 | Rs.5 | Rs.3 | | 3. | C | Rs.5 | Rs.3 | Rs.2 | | 4. | D | Rs.3 | Rs.2 | Rs.1 |

?

Note.--For the purpose of column 2, the categories 'A', 'B', 'C' and 'D' shall be such as respectively notified by Government in the Official Gazette,";

(ii) after Part II, as so substituted, the following new part shall be inserted namely;

"PART - II-A

COMMERCIAL BUILDINGS LOCATED AT THE PLACES OTHER THAN THE PROVINCIAL HEADQUARTER

|--------|------------------------|-------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------| | S. No. | Category | Rate of tax per square feet of covered areas at Divisional Headquarters | Rate of tax per square feet of covered areas in the Districts other than the District of Provincial and Divisional Headquarters | | 1 | 2 | 3 | 4 | | 1. | Ground/First Floor | Rs.4 | Rs.2 | | 2. | Basement/Upper stories | Rs.2 | Rs. 1"; and |

(iii) for Part V the following shall be substituted, namely:

"PART-V

INDUSTRIAL BUILDINGS

Industrial buildings within the limits of rating areas shall, for the purposes of this tax, be assessed at the rate of Rs.2.50 per square feet of the covered areas of such buildings."

4. Amendment of Schedule of the W.P. Act No. XXXII of 1958.---In the West Pakistan Motor Vehicles Taxation Act, 1958 (W.P. Act No. XXXII of 1958), the existing Schedule shall be substituted by the Schedule specified in Schedules I and II annexed hereto.

**5. Deletion of section 12 of W.P. Act No.1 of 1965.---**In the West. Pakistan Finance Act, 1965 (W.P. Act I of 1965), section 12 shall be deleted.

6. Deletion of section 5 of W.P. Act No.1 of 1995.---In the North- West Frontier Act, 1995 (N.-W.F.P. Act I of 1995), section 5 shall be deleted.

**7. Deletion of section 10 of N.-W.F.P. Act No.1 of 1996.---**In the North-West Frontier Province Finance Act, 1996 (N.-W.F.P. Act No.1 of 1996), section 10 shall be deleted.

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