[1]THE WEST PAKISTAN FINANCE ACT, 1962
( I of
1962)
[6th
July, 1962]
An
Act
to continue, levy and abolish certain taxes
and duties in West Pakistan.
Preamble.— WHEREAS it is expedient to continue, levy and abolish certain taxes
and duties in the Province of West Pakistan; It is hereby enacted as follows:-
1.
Short title
and commencement.— (1) This Act may be called the West Pakistan Finance
Act, 1962.
(2)
It shall come into force on and from the first day of
July, 1962.
(3)
It shall extend, unless otherwise specified
hereinafter, to the whole of West Pakistan except the Tribal Areas.
2.
Definitions.—
In this Act—
(a)
“Agricultural year” means the agricultural year as
defined in the Punjab Land Revenue Act, 18872,
(Act XVII of 1887);
(b)
“Government” means the Government of West Pakistan;
(c)
“Revenue year” means the revenue year as defined in the
Sind Land Revenue Code, 1879 (Sind Act V of 1879).
3.
Surcharge on
land revenue in certain districts.— (1) There shall be levied and collected
from every owner of land which is assessed to land revenue in the districts of
Karachi, Dadu, Hyderabad, Tharparker, Jacobabad, Larkana, Nawabshah, Sanghar,
Sukkur and Thatta an additional amount of land revenue by way of surcharge on
the land revenue payable in the revenue year, 1961-62 at the rates specified in
the First Schedule to this Act.
Explanation— For purposes of this section land
revenue includes any water rate payable in respect of irrigated land.
(2)
The provisions of the Sind Land Revenue Code, 1879
(Sind Act V of 1879), shall, as far as may be, apply to the assessment,
collection and recovery of the surcharge imposed under this section.
4.
Levy of cess
on land revenue.— (1) A development cess shall be levied on all lands in
the province except the districts of Kalat, Kharan and Mekran at the rate of
twenty-five per cent of the revenue payable in respect of such land.
(2)
The cess shall be payable by the person liable for the
payment of land revenue.
Explanation— In this section, “land” means land
assessed to land revenue and includes land whereof the land revenue has been
wholly or in part released, compounded for, redeemed or assigned.
(3)
Government may, by notification, exempt any class of
persons from the payment of the whole or any part of the cess or reduces the
rate of the cess leviable on any class of land.
(4)
The cess levied on the basis of land revenue shall be
assessed, collected and recovered in the manner prescribed, from time to time,
by Government by statute rules or orders for the assessment, collection and
recovery of land revenue.
(5)
Government may, by notification, modify the rules or
orders referred to in subsection (4) and may make further rules for the
assessment, collection and recovery of the cess.
5.
Surcharge on
agricultural income-tax in certain districts.— (1) There shall be levied
and collected from every owner of land which is assessed to agricultural
income-tax in the districts of Bannu, Dera Ismail Khan, Hazara, Mardan, Kohat,
Peshawar, Campbellpur, Dera Ghazi Khan,
Gujranwala, Gujrat, Jhelum, Jhang, Lahore, Lyallpur,
Mianwali, Montgomery, Multan, Muzaffargarh, Rawalpindi, Sargodha, Sheikhupura
and Sialkot, on the land revenue payable in the agricultural year 1961-62, an
additional amount of agricultural income-tax by way of surcharge at the rates
specified in the Second Schedule to this Act.
(2)
The provisions of the North-West Frontier Province
Agricultural Income-tax Act, 1948
(N.W.F.P. Act XVII of 1948), and the Punajb Agricultural
Income-Tax Act, 1951 (Pb. Act XVI of 1951), shall, so far as may be, apply to
the assessment, collection and recovery of the surcharge imposed under this
section.
6.
Increase in
stamp duty.— Until the 30th June, 1963, Schedule I to the Stamp Act, 1899 (
Act II of 1899), shall have effect as if—
(a) In Article I for the entries in the
first and second columns, the following were substituted namely:-
“ACKNOWLEDGMENT OF a debt
exceeding twenty rupees in amount or value written or signed by, or on behalf
of a debtor in order to supply evidence of such debt in any book (other than a
banker’s pass book) or on a separate piece of paper, when such book or paper is
left in the creditor’s possession; provided that such acknowledgment does not
contain any promise to pay the debt or any stipulation to pay interest or to
deliver any goods or other property,—
(i)
if the amount of value does not exceed one hundred
rupees. 12 paisa.
(ii)
in other cases 25 paisa.”
(b) In Article 53, for the entries except
the exemption in the first and second columns, the following were substituted,
namely:-
“RECEIPT (as defined by section 2
(23)) for any money or other property the amount or value of which,—
(i) Exceeds
twenty rupees but does not exceed one hundred rupees. 12 paisa. (ii) In
other cases 25 paisa.”
7.
Tax on
cinemas.— There shall be levied and collected a tax on cinemas payable by
the owner or management thereof at the following rates for the financial year,
1962-63:(i) In the case of a cinema
classed as a first class cinema, one thousand rupees;
(ii) In the case of a
cinema classed as a second class cinema, five hundred rupees; (iii) In
the case of a cinema classed as a third class cinema, one hundred rupees.
8.
[Entertainment
tax].Repealed by the West Pakistan Finance (Amendment) Ordinance, 1963 ( V
of 1963).
9.
Tax on
callings, professions, etc.— There shall be levied and collected from the
following classes of persons a tax of the amount specified against each for the
financial year, 1962-63:-
Class of persons Amount of tax
( Legal practitioners Twenty rupees.
i)
of not less than five years standing.
( Income-tax Twenty
rupees.
ii)
practitioners
( Clearing
agents, One hundred iii) licensed or approved as rupees.
Custom House
Agents.
( Contractors Two
hundred
iv) supplying goods, rupees, or one
commodities
and services to hundred rupees, the Central Government or or fifty rupees the
Provincial Government or according to any Local Authority. classification.
10.
Tax on
trades, import and export licenses.— (1) For the financial year, 1962-63,
there shall be levied and collected from every person engaged in the import and
export trade who holds a license issued under the Imports and Exports (Control)
Act, 1950 (Act XXXIX of 1950), a tax on the value of the goods imported or, as
the case may be, exported against such license, according to the scale set out
in the Third Schedule to this Act.
(2)
Government may, by a notification in the official
Gazette, exclude any class of license issued as aforesaid from the purview of
sub-section (1), or, by a general or a special order in writing, exempt a
person holding such license from the payment of the whole or a part of the tax
payable by him in respect of the goods imported or exported against such
license.
11.
Tax on motor
vehicles.— There shall be levied and collected in any area in which a tax
is imposed on motor vehicles by or under any enactment, a surcharge on such tax
at the following rates for the financial year, 1962-63:-
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(i)
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Motor vehicles
used for the transport or carriage of goods and
materials.
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Twenty-five rupees.
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ii)
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(
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Motor vehicles
plying for hire and used for transport of
passengers—
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(a) licensed
to carry not more than eight persons
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Twelve rupees.
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(b) Licensed
to carry more than eight persons.
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Fifty rupees.
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(
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Motor cars not
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Twelve rupees.
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iii) plying for
hire.
12.
Tax on
railway fares and freights.— Until the 30th day of June, 1962, there shall
be levied and paid on railway fares and freights a tax according to the scale
set out in the Fourth and Fifth Schedules to this Act.
13.
Toll on
freight on goods carried by road.—
(1) Until the 30th day of June, 1963, there shall be levied and
collected on freights charged for goods transported by motor vehicles by road a
toll according to the scale set out in the Fourth Schedule to this Act.
(2)
The toll shall be collected by the owner of the motor
vehicles and paid to the Government.
14.
Toll on vessels
plying in inland waters.— (1) For the financial year 1962-63, there shall
be levied and collected in the District of Karachi a toll on steam vessels and
motor vessels plying in inland water at the rates specified hereunder:On
vessels of a tonnage of—
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Less than 100 tons.
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One hundred rupees.
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100 tons but less than 500 tons.
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Two hundred and fifty rupees.
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500 tons but less than 1 ,000 tons.
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Five hundred rupees.
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1,000 tons and
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One thousand rupees.
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upwards.
(2)
The toll shall be payable by the owner or the charterer
of the vessel.
(3)
In this section “steam vessels” and “motor vessels”
mean every description of vessels propelled wholly or in part by the agency of
steam or oil, as the case may be.
15.
Toll on
fares and freights on inland traffic by vessels.— (1) For the financial
year 196263, there shall be levied and collected in the district of Karachi, a
toll on fares and freights charged for transport by steam-vessels and
motor-vessels plying in inland waters, according to the scale set out in the
Fourth and Fifth Schedules to this Act.
(2)
The toll shall be collected by the owner or the
charterer of the vessels and paid to Government.
(3)
In this section “steam-vessels” and “motor-vessels”
have the same meaning as in section 14.
16.
Tax on
betting.— Until the 30th June, 1963, there shall be levied and collected in
the
District of Karachi an additional tax by way of surcharge
amounting to twenty-five per cent of the betting tax on horse-racing or
pony-racing imposed under any enactment for the time being in force.
Explanation— The expression “betting tax” includes a
tax charged in respect of moneys paid into a totalisato by way of stakes or
bets.
17.
Penalty. —
If the person, who is responsible for the collection and payment of the toll or
tax under section 9, 10, 13, 14 or 15, fails to collect and pay the toll or tax
as provided in the said section, he shall be liable to pay a penalty not
exceeding the amount of the toll, or tax payable.
18.
Abolition of
electricity duty.— The electricity duty imposed under the Sind Finance Act,
1932 ( Sind Act II of 1932), on units of electrical energy consumed is hereby
abolished.
19.
Application
of existing laws.— Where any tax or surcharge imposed by this Act is by way
of an addition to or a surcharge on any existing tax imposed by or under an
enactment, the procedure provided in such enactment for the assessment,
collection and recovery of such tax, shall, so far as applicable, apply to the
assessment, and collection and recovery of the additional tax or surcharge.
20.
Power to
amend or vary an Act.— Government may, by notification, make such omissions
from, additions to, adaptations, and modification of any West Pakistan Act as
may be necessary for the purpose of the levy and collection of any tax imposed
by this Act.
21.
Power to
make rules.— (1) Government may make rules regarding—
(i)
Classification of cinemas for the purposes of section
7;
(ii)
Classification of contractors for the purpose of
section 9;
(iii)
The procedure for the collection and payment of any tax
or toll levied under this Act; (iv) Any other matter incidental thereto.
(2)
Any rules made or deemed to have been made under the
corresponding provisions of the West Pakistan Finance Ordinance, 1961 (West
Pakistan Ordinance XV of 1961), and the Finance Ordinance, 1961 (Ordinance XXIV
of 1961), shall, so far as may be, be continued and be deemed to have been made
under this Act.
FIRST SCHEDULE
[See SECTION 2]
Surcharge
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Where the total land
revenue and water rate for irrigation does not
exceed Rs.1,999.
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Nil
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Where the total land
revenue and water rate for irrigation exceeds Rs.1,999.
SECOND
SCHEDULE
[
See Section 5] Surcharge
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1½ per cent of such total.
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Where the total land revenue payable does not exceed
Rs.349.
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Nil
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Where the total land revenue
payable exceeds Rs.349 but does not exceed Rs.499.
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Rupees twelve.
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Where the total land revenue
payable exceeds Rs.499 but does not exceed Rs.749.
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Rupees twenty-four.
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Where the total land revenue
payable exceeds Rs.749 but does not exceed Rs.999.
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Rupees fifty.
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Where the total land revenue
payable exceeds Rs.999 but does not exceed Rs.
1,999.
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Rupees one hundred.
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Where the total land revenue
payable exceeds Rs.1,999 but does not exceed
Rs.4,999.
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Rupees two hundred and fifty.
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Where the total land revenue
payable exceeds Rs.4,999 but does not exceed
Rs.9,999.
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Rupees five hundred.
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Where the total land revenue
payable
exceeds Rs.9,999.
THIRD
SCHEDULE
[See SECTION 10] Amount of tax
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Rupees one thousand.
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When the license is for an amount not exceeding
Rs.4,999.
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Nil
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When the license is for an
amount exceeding Rs.4,999 but not exceeding
Rs.9,999.
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Rupees ten.
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When the license is for an
amount exceeding Rs.9,999 but not exceeding
Rs.19,999.
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Rupees fifty.
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When the license is for an
amount exceeding Rs.19,999 but not exceeding
Rs.49,999.
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Rupees one hundred and fifty.
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When the license is for an
amount exceeding Rs.49,999 but not exceeding
Rs.99,999.
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Rupees five hundred.
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When the license is for an amount exceeding
Rs.99,999.
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Rupees one thousand.
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FOURTH SCHEDULE
[See SECTIONS 12, 13 AND 15]
Surcharge
Freights (goods)—
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Where the freight on
any consignment does not exceed Rs.3.
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Nil
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Where the freight on
any
consignment exceeds Rs.3 but does not exceed Rs.10.
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Six paisa.
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Where the freight on any consignment exceeds Rs.10
but does not exceed Rs.25.
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Twelve paisa.
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Where the freight on any consignment exceeds Rs.25
but does not exceed Rs.50.
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Twenty-five paisa.
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Where the freight on any consignment exceeds Rs.50
but does not exceed Rs.75.
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Fifty paisa.
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Where the freight on any consignment exceeds Rs.75
but does not exceed Rs.100.
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One rupee.
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Where the freight on any consignment exceeds Rs.100
but does not exceed Rs.150.
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Two rupees.
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Where the freight on any consignment exceeds Rs.150
but does not exceed Rs.225.
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Three rupees.
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Where the freight on any consignment exceeds Rs.225
but does not exceed Rs.300.
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Four rupees.
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Where the freight on any consignment exceeds Rs.300.
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Four rupees plus
one rupee for every hundred rupees in
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excess of three hundred rupees or freight.
FIFTH SCHEDULE
[See SECTIONS 12 AND 15]
Fares (Passengers) — Amount
of tax
On a first
class ticket. 50 paisa.
On a second
class ticket. 25 paisa.
On an
inter-class ticket. 12 paisa.
On a third
class or deck ticket. 6 paisa.
Provided that no tax shall be levied where the fare does
not exceed Rs.3.
[1] For statement of objects
and reasons, see Gazette of West
Pakistan, dated 17th June, 1962,
(Extraordinary), page 2467.
This Act was passed by the West Pakistan Assembly on 30th
June, 1962; and, on its having been assented to by the Governor of West
Pakistan, it was published in the West Pakistan Gazette (Extraordinary), dated
6th July, 1962, pages 2693-2701. 2Repealed by the Punjab Land Revenue Act, 1967 (XVII of 1967).
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