[1][1]THE [2][2][PUNJAB] DUTY ON EXCESSIVE WASTAGE OF SPIRITS IN DISTILLERIES
(VALIDATION) ORDINANCE, 1969
(W.P. Ordinance XVIII of
1969)
[27 August 1969]
An
Ordinance to validate the levy and recovery of duty on excessive wastage of
spirits in distilleries
Preamble.— WHEREAS it is expedient to validate the levy
and recovery of duty on excessive wastage of spirits in distilleries;
NOW,
THEREFORE, in pursuance of the Martial Law Proclamation of 25th March, 1969,
read with the Provisional Constitution Order, the Administrator of Martial Law,
Zone ‘A’, in exercise of the powers of the Governor of West Pakistan, conferred
on him by the President and Chief Martial Law Administrator, is pleased to make
and promulgate the following Ordinance:-
1. Short title, extent and commencement.— (1) This Ordinance may be called the [3][3][Punjab] Duty on Excessive Wastage of Spirits
in Distilleries (Validation) Ordinance, 1969.
(2) It shall
extend to the districts of Campbellpur, Dera Ghazi Khan, Gujranwala, Gujrat,
Jhelum, Jhang, Lahore, Lyallpur, Mianwali, Multan, Muzaffargarh, Rawalpindi,
Sahiwal, Sargodha, Sheikhupura and Sialkot.
(3) It shall come into force at once.
2. Definitions.— In this Ordinance,
unless the context otherwise requires, the expressions “excise revenue” and
“spirits” shall have the meanings respectively assigned to them in the Punjab
Excise Act, 1914.
3. Validation of duty on excessive wastage
of spirits.— Notwithstanding
anything contained in the Punjab Excise Act, 1914, or the rules and orders
issued thereunder, or in any judgment, decree or order of any Court—
(a) duty shall be payable on any wastage of spirits which has occurred
in any distillery on or after 1st July, 1940, in excess of the scale prescribed
for the time being for the said distillery by the Financial Commissioner,
Excise Commissioner, or the Member Board of Revenue, as the case may be, under
the provisions of the Punjab Excise Act, 1914, at the rates chargeable on
spirits manufactured in or removed from such distillery; and
(b) any
duty on wastage of spirits in any distillery, levied, charged, collected or
realized before the coming into force of this Ordinance, and which is in
accordance with the provisions of clause (a), shall be deemed to have been
validly levied, charged, collected or realized, as the case may be.
4. Mode of recovery of duty.— Any duty payable under section 3, shall be
recoverable as an excise revenue payable under the Punjab Excise Act, 1914.
[1][1]This Ordinance was
promulgated by the Administrator Martial Law, Zone ‘A’, on 19th August, 1969;
published in the West Pakistan Gazette (Extraordinary), dated 27th August,
1969, pages 1359-60; saved by Article 281 of the Interim Constitution of
Pakistan (1972), and, validated by the Validation of Laws Act, 1975 (LXIII of
1975).
[2][2]Substituted by the Punjab
Laws (Adaptation) Order, 1974 (Pb A.O. 1 of 1974), for “West Pakistan”.
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