TAX ON LUXURY VEHICLES (PUNJAB) RULES 1999
[Gazette of Punjab, Part I.-6th October,
1999]
No.S.O.TAX(E&T)3(17)97(LV), dated
2-6-1999.--In exercise of the powers conferred upon him under section 7 of the
Punjab Finance Act, 1997 and in supersession of the Department's Notification
of even number, dated 23rd April, 1998, the Governor of the Punjab is pleased
to make the following rules:--
1. These
rules may be called "The Tax on Luxury Vehicles Rules, 1999".
2. The District Excise and Taxation
Officer shall cause to be served a notice in Form TLV-I on the owner of a
luxury vehicle requiring him to pay the tax due from him in respect of the
luxury vehicle owned by him within 30 days from the date of receipt of the
notice.
Explanation.--To
notify the make of a vehicle as a luxury vehicle under subsection (i) of
section 7 of the Act, the Government shall have regard to the factors mentioned
in the said subsection of the Act.
3. If the tax is not paid within the time
prescribed under Rule 2, it shall be paid by the owner with a penalty at the
rate of fifty per cent. of the tax due for the first 15 days of default and if
the default continues thereafter with a further penalty at the same rate .for
the next 15 days of default.
4. If the owner has any objection against
the tax liability stated in the notice an objection in writing and supported by
the relevant documentary evidence may after paying the tax be filed by him with
the District Excise and Taxation Officer within 30 days from the date of receipt
of the notice.
5. The District Excise and Taxation
Officer shall decide the objection after affording an opportunity of being
heard to the owner.
6. (1) The Director-General, Excise quid
Taxation shall cause a token to be issued in Form TLV 2 to the owner of a
luxury vehicle on proof of payment of the dues as determined under this rule.
(2) The abovementioned token shall be in
the form of a plastic sticker and it shall be prominently displayed on the
vehicle.
7. The District Excise and Taxation
Officer shall maintain a register in Form TLV-3 indicating the details of
owner, the vehicle, tax due alongwith the details of payment made duly
authenticated by the Excise and Taxation Officer incharge of the district
personally.
8. (1) The owner or-driver of any motor
vehicle when called upon to stop the vehicle for checking by an officer of the
Excise and Taxation Department not below the rank of Excise and Taxation
Inspector shall stop the vehicle and enable the said officer to satisfy himself
that the tax has been duly paid in respect of the vehicle and token has been
obtained.
(2) The District Excise and Taxation
Officer may require the owner of the vehicle to produce the same for inspection
to determine the tax payable for it.
9. (1) Any person aggrieved by the order
of the District Excise and Taxation Officer may prefer an appeal before the
Director, Excise and Taxation incharge of the division within a period of 30
days from the date of the order alongwith proof of payment of the amount of tax
determined by the District Excise and Taxation Officer as due from such person.
(2) The Director, Excise and Taxation
shall determine the appeal within a period of ninety days from the date of
filing of appeal.
10. The Director-General, Excise and Taxation
may on his own motion at any time, or on an application made within a period of
sixty days from the date of taking of any proceedings or passing of any order
by the District Excise an¢ Taxation Officer or the Director, Excise and
Taxation call for and examine the record of the proceedings or the order .for
the purpose of satisfying himself as to the legality of propriety of the same
and pass such order in relaxation thereto as may be proper.
11. If on an application made in this
behalf or otherwise the registering authority is satisfied, after such inquiry
as it may consider necessary, that a tax or penalty has been recovered in
excess of the amount due from a person in this regard the said authority shall
order refund of the said amount to the person from whom it was recovered.
TLV _ I .
(See Rule 2)
Notice for payment of tax on Luxury
Vehicles
No. __________________________
Dated_________________________
Please take notice that under section 7 of
the Punjab Finance Act, 1997, Government of the Punjab has levied a one time
Tax on Luxury Vehicle. As per this office record/information available your
Vehicle No______________Make______________Engine
capacity______________registered on__________________________falls under the
category of luxury vehicles as defined under the law for the time being in
force.
Under the provisions of section 7(1) of
the Punjab Finance Act, 1997, you are liable to pay Rs______________________as
Luxury Vehicle Tax on your aforesaid vehicle..
You are, therefore, required to pay an
amount of Rs __________________________as one time tax on luxury vehicles in
respect of your Vehicle No__________________________
by__________________________in State Bank of Pakistan or any Branch of National
Bank of Pakistan, Challan form is enclosed for the purpose.
Fvries. ~nA Tw~tinn (lffiror
TLV - 2
(See Rule 6(1)
Life time Token No .... ... ... ... ...
...
OFFICE OF THE DIRECTOR-GENERAL E&T
PUNJAB, LAHORE
(1) Motor
Vehicle No_______________________
(2) Amount
of Tax__________________________
(3) Name
and Father's Name of the registered owner __________________________
(4) Address :-
Present________________________________________________________________
Permanent________________________________________________________________
(5)
. Certified that luxury tax in respect of
the said vehicle has been paid vide Treasury Challan
No__________________________ Dated__________________________at
District__________________________
DIRECTOR-GENERAL,
EXCISE AND TAXATION PUNJAB
TLV - 3
(See rule 7)
Register showing the detail of the owners
of Luxury Vehicles
(1) Motor
Vehicle No.
(2) Name
and Father's name
(3) National
I.D. Card No.
(4) Present
Address
(5) Permanent
Address
(6) Amount
of Tax
(7) Date
of payment and Treasury Challan No. with name of Bank.
(8) Token
No.issued by D.G. E&T Punjab.
EXCISE AND TAXATION OFFICER
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