(Act XV of 1977)
[28 June 1977]
An Act
to enhance the rates of certain taxes and duties in the Province of the Punjab.
Preamble.–
WHEREAS it is expedient to enhance the rates of certain taxes and duties in the
Province of the Punjab;
It is hereby
enacted as follows:-
1.
Short title,
extent and commencement.– (1) This Act may be called in the Punjab Finance
Act, 1977.
(2) It
shall extend to the Province of the Punjab.
(3) It
shall come into force on and from the first day of July 1977.
2.
Amendment of
the Punjab Motor Vehicles Taxation Act 1958 (W.P. Act No. XXXII of 1958).–
For the Schedule to the Punjab Motor Vehicles Taxation Act, 1958, the Schedule
given in the First Schedule to this Act shall be substituted.
3.
Tax on
persons engaged in professions, trades, callings or employments.– (1) With
effect from 1st July, 1977, there shall be levied and collected from the
persons or classes of persons mentioned in column 2 of the Second Schedule to
this Act engaged in a profession, trade, calling or employment [2][wholly or partly] in the
Province of the Punjab a tax for each financial year at the rates mentioned in
column 3 of the said Schedule.
(2) If a
person is engaged in more than one profession, trade, calling or employment he
shall pay the tax only in respect of one such profession, trade, calling or
employment for which rate of tax is the highest.
(3) The
Government may exempt any person or class of persons from the payment of the
tax.
(4) Section
11 of the Punjab Finance Act, 1964 (W.P. Act XXXIV of 1964) is hereby repealed.
[3][(5) A person who fails to pay the tax within the
prescribed time, shall, in addition to the amount of tax, be liable to pay a
penalty not exceeding the amount of tax.]
4.
Amendment of
West Pakistan Act No.X of 1958.– In the Punjab Entertainments Duty Act,
1958, in section 3, for sub-section (1), the following shall be substituted:-
“(1)
There shall be levied and paid to the Government on all payments for
admission to any entertainment, a duty, hereinafter referred to as the
„entertainment duty‟, at the rate of one hundred and twenty-five per cent of
such payment including air-conditioning surcharge, if such payment exceeds one
rupee and at the rate of one hundred per cent if such payment does not exceed
one rupee:
Provided that if the
amount of duty at the aforementioned rates is not a multiple of five paisa, the
amount of duty shall be rounded to the next higher multiple of five paisa:
Provided further that
where the proprietor of an entertainment admits any person to any place of
entertainment without any payment or on payment of an amount less than the
amount normally charged for admission thereto, the entertainment duty shall
nevertheless be levied and paid on the amount which would have been normally
charged for admission to that place.
Explanation I– In case
there be different classes in connection with an entertainment, the phrase
“place of entertainment” means the class to which a person is admitted.
Explanation II– The
fact that any such person as is mentioned in the proviso to this sub-section
has been admitted to a class more advantageously placed for viewing the
entertainment than the class of which the others making larger payments are
admitted, may be taken into account for determining whether the payment made is
not that normally charged.”
5.
Amendment of
Schedule I of Act No.II of 1899.– In the Stamp Act, 1899, in Schedule I,
for the existing Article 23, the following shall be substituted:-
“23.
CONVEYANCE as defined by section 2(10) not being a TRANSFER charged or
exempted under No.62–
(a) In
case of agricultural land. Rupees four
for every rupee one hundred or part thereof of the value of land.
(b) In
any other case. Rupees
five and a half for every rupee one hundred or part thereof of the value of the
property.
6.
Application
of existing laws.– Where any tax imposed or any duty levied by this Act is
by way of an addition to any tax imposed or duty levied by or under any
enactment and rules in force in the Punjab, the procedure provided in such
enactment and rules for the assessment, collection and recovery of such tax or
duty shall, as far as applicable, apply to the assessment, collection and
recovery of additional tax or duty under this Act.
7.
Bar of suits
in civil courts.– No suit shall lie in any civil court to set aside or
modify any assessment, levy or collection of a tax or duty made under this Act
and the rules made thereunder.
8.
Power to
make rules.– The Government may make rules for the purposes of carrying out
the provisions of this Act.
FIRST SCHEDULE
(SEE SECTION
2)
|
Serial No.
|
Description of Motor Vehicles
|
Annual
rate of
|
|
|
|
tax
|
|
1
|
2
|
3
|
|
|
|
Rs.
|
|
1.
|
Motor-cycles (including motor scooters) and Motor-cycles
with attachment for propelling the same by mechanical power not exceeding 410
Kg. in unladen weight:
|
|
|
|
(a) Bicycles not exceeding
90 k.g. in unladen weight
|
40
|
|
|
(b) Bicycles exceeding 90
Kg. in unladen weight
|
52
|
|
|
(c) Bicycles drawing a
trailer or side-car
|
Rate for appropriate cycle plus Rs. 12
|
|
|
(d) Tricycles
|
52
|
|
2.
|
Vehicles not exceeding 250
K.g. in unladen weight, adapted and used for invalids
|
6
|
|
3.
|
Vehicles (including tricycles) used for the transport or
haulage of goods or materials weighing more than 410 Kg. in unladen weight:-
|
|
|
|
(a) Electrically propelled
vehicles not exceeding 1,250 Kg. in unladen weight
|
44
|
|
|
(b) Vehicles with maximum laden capacity upto
2,030 Kg. (including delivery vans)
|
300
|
|
|
(c) Vehicles with maximum laden capacity
exceeding 2,030 Kg. but not exceeding 4,060 Kg.
|
500
|
|
|
(d) Vehicles with maximum laden capacity exceeding
4,060 Kg. but not exceeding 6,090 Kg.
|
760
|
|
|
(e) Vehicles with maximum laden capacity
exceeding 6,090 Kg. but not exceeding 8,120 Kg.
|
1,500
|
|
|
(f) Vehicles with maximum
laden capacity exceeding 8,120 Kg.
|
2,260
|
|
|
(g) Vehicles drawing a
trailer
|
Rate for appropriate
vehicle plusRs.200
|
|
4.
|
Vehicles plying for hire
and ordinarily used for the transport of passengers (taxis and buses)–
|
|
|
|
(a) Tram Cars
|
20
|
|
|
(b) Tricycles propelled by mechanical power
(rickshaw cabs) with seating capacity of not more than 3 persons
|
312
|
|
|
(c) Motor vehicles with a seating capacity of
more than 20 persons plying for hire exclusively within the limits of a
Corporation, Municipality or Cantonment
|
68 per seat
|
|
|
(d) Mini buses with a seating capacity of more
than 6 and less than 20 persons plying for hire exclusively within the limits
of Corporation, Municipality or Cantonment
|
104 per seat.
|
|
|
(e) Other vehicles with a
seating capacity of not more than 4 persons
|
416
|
|
|
(f) Other vehicles with a seating capacity of
more than 4 but not more than 6 persons
|
520
|
|
|
(g)
Other vehicles with a seating capacity of more than 6 persons
Explanation–
The seating capacity for the purpose of this Article does not include
the seats meant for driver and conductor.
|
132
per seat.
|
|
5.
|
Motor vehicles other than
those mentioned above and having–
|
|
|
|
(a) Seating capacity of
not more than one person
|
104
|
|
|
(b) Seating capacity of
not more than 3 persons
|
212
|
|
|
(c)
Seating capacity of more than 3 persons
Note– Station wagons used
for private purposes shall be taxed under Article 5.
|
76
per seat.
|
(SEE SECTION 3)
|
Sr. No.
|
Class of Persons
|
Rate of tax per annum
(Rupees)
|
|
1
|
2
|
3
|
|
1.
|
[Companies registered under
the Companies Ordinance, 1984, modarbas,
mutual funds or any other bodies corporate with the paid-up capital or, as
the case may be, the reserves in the preceding year–]
|
|
|
|
(i)
upto rupees 5 million
|
5,000/-
|
|
|
(ii) exceeding rupees 5 million but not
exceeding rupees 50 million
|
20,000/-
|
|
|
(iii) exceeding rupees 50 million but not
exceeding rupees 100 million
|
50,000/-
|
|
|
(iv) exceeding rupees 100 million but not
exceeding rupees 200 million
|
75,000/-
|
|
|
(v) exceeding rupees 200 million
|
1,00,000/-
|
|
2.
|
Persons other than companies owning factories as defined
under the Factories Act, 1932 and having–
|
|
|
|
(i)
employees not exceeding 10
|
1,000/-
|
|
|
(ii) employees exceeding 10 but not exceeding 25
|
2,000/-
|
|
|
(iii) employees exceeding 25
|
5,000/-
|
|
3.
|
(i) Persons other than companies owning
commercial establishments having 10 or more employees–
|
|
|
|
(a) within Metropolitan and Municipal
Corporations limits
|
3,000/-
|
|
|
(b) others
|
2,000/-
|
|
|
(ii) All other commercial establishments other
than wholesalers and retailers
|
1,000/-
|
|
Persons engaged in the import or export of goods who,
during the preceding financial year, imported or exported goods of the value–
|
|
|
|
|
(i)
exceeding Rs.1 lac but not exceeding Rs.1 million
|
2,000/-
|
|
|
(ii)
exceeding Rs.1 million but not exceeding Rs. 5 million
|
3,000/-
|
|
|
(iii)
exceeding Rs.5 million
|
5,000/-]
|
|
4.
|
Persons who are engaged in a profession, trade, calling or
employment either wholly or partly within the Province of Punjab, who were
assessed to pay income tax during the preceding financial year.
|
200/-
|
|
5.
|
Contractors, builders and property developers, who during
the preceding financial year supplied to the Federal or the Provincial
Government or a company or a factory or a commercial establishment or an
autonomous or a semi autonomous organization or any Local Authority goods,
commodities and services of the value–
|
|
|
|
500/-]
|
|
|
|
3,000/-
|
|
|
|
5,000/-
|
|
|
|
10,000/-
|
|
|
6.
|
Persons engaged in various
professions and providing different services such as–
|
|
|
|
1,000/-
|
|
|
|
(ii) Registered medical
practitioners
(iii)
Others including homoeopaths, hakeems and
ayuervedics–
|
1,000/-]
|
|
|
(a) within Metropolitan and
Municipal Corporations limits
|
1,000/-
|
|
|
(b) others
(iv)
Auditing firms (per professionally qualified person)–
|
500/-
|
|
|
(a) within Metropolitan and
Municipal Corporations limits
|
3,000/-
|
|
|
(b) others
(v) Management and tax consultants architects,
engineering, technical and scientific consultants–
|
2,000/-
|
|
|
(a) within Metropolitan and
Municipal Corporations limits
|
3,000/-
|
|
|
(b) others
|
2,000/-
|
|
|
1,000/-]
|
|
|
|
(b) Money changers–
|
5000/-
|
|
|
(i) within Metropolitan and Municipal
Corporations limits
|
3,000/-
|
|
|
(ii) others
|
1,000/-
|
|
Sr. No.
|
Class of Persons
|
Rate of tax per annum
(Rupees)
|
|
|
(c) Motorcycle/Scooter dealers–
|
|
|
|
(i) within Metropolitan and Municipal
Corporations limits.
|
5,000/-
|
|
|
(ii) others
(d) Motor car dealers and real estate agents–
|
3000/-
|
|
|
(i) within Metropolitan and Municipal
Corporations limits
|
10,000/-
|
|
|
(ii) others (e) recruiting agents–
|
5,000/-
|
|
|
(i) within Metropolitan and Municipal
Corporations limits
|
10,000/-
|
|
|
(ii) others
|
5,000/-]
|
|
|
(i) within Metropolitan and Municipal
Corporations limits
|
2,000/-
|
|
|
(ii) others
|
1,000/-
|
|
|
(i) within Metropolitan and Municipal
Corporations limits
|
2,000/-
|
|
|
(ii) others
|
1,000/-]
|
|
|
1,000/-]
|
|
|
|
wholesalers
|
2,000/-]
|
This Act was passed by the Punjab Assembly on 27th June,
1977; assented to by the Governor of the Punjab on 28th June; and, published in
the Punjab Gazette (Extraordinary) dated 28th June, 1977, paged 909-914.
Inserted by the Punjab Finance Ordinance, 2000 (III of
2000). Under Article 5A of the Provisional Constitution Order 1999 (I of 1999),
as amended, read with Article 270AA of the Constitution of the Islamic Republic
of Pakistan, 1973, it shall not be subject to any limitation as to duration
prescribed in the Constitution.
Substituted by the Punjab Finance Ordinance 2000 (III of
2000). Under Article 5A of the Provisional Constitution Order 1999 (I of 1999),
as amended, read with Article 270AA of the Constitution of the Islamic Republic
of Pakistan, 1973, it shall not be subject to any limitation as to duration prescribed
in the Constitution. [5]
Substituted for the expression “Companies registered
under Companies Ordinance, 1984 with paid up capital–” by the Punjab Finance
Act 2012 (XLI of 2012).
Added by the Punjab Finance Ordinance, 2002 (XXXVII of
2002). Under Article 5A of the Provisional Constitution Order 1999 (I of 1999),
as amended, read with Article 270AA of the Constitution of the Islamic Republic
of Pakistan, 1973, it shall not be subject to any limitation as to duration
prescribed in the Constitution.
Added by the Punjab Finance Ordinance, 2002 (XXXVII of
2002). Under Article 5A of the Provisional Constitution Order 1999 (I of 1999),
as amended, read with Article 270AA of the Constitution of the Islamic Republic
of Pakistan, 1973, it shall not be subject to any limitation as to duration
prescribed in the Constitution.
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