1958
(W.P. Act XXXII of 1958)
[24 April 1958]
Preamble.–
WHEREAS it is expedient to consolidate the law relating to imposition of tax on
motor vehicles in [4][the Punjab] in the manner
hereinafter appearing; It is hereby
enacted as follows:-
1. Short title, extent and commencement.–
(1) This Act may be called [5][the Punjab] Motor
Vehicles Taxation Act, 1958.
(3) It
shall come into force at once.
2. Definitions.– In this Act, unless there
is anything repugnant in the subject or context–
(b)
“licensing officer” means an officer appointed by the
Government to perform the duties and exercise the powers imposed or conferred
upon a licensing officer under this Act;
(c)
“motor vehicle” includes a vehicle, carriage or other
means of conveyance propelled, or which may be propelled on a road by
electrical or mechanical power either entirely or partially;
(d)
“prescribed” means prescribed by rules made under this
Act;
(e)
“tax” means the tax imposed under this Act;
(f)
“token” means a ticket to be displayed on a motor
vehicle as an indication that the tax leviable thereon has been duly paid or
that no tax is payable;
(g)
“Director” means the officer appointed by the
Government as the head of the Taxation Department; [9][* * *]
(h)
[10][Divisional Excise and Taxation
Officer] means an officer appointed by the Government as [11][Divisional Excise and
Taxation Officer] of the Taxation Department, and includes an officer appointed
by the Government to perform the duties
3. Imposition of tax.– (1) A tax shall be
leviable on every motor vehicle, in equal installments for quarterly periods,
commencing on the first day of [16][July], the first day of [17][October], the first day
of [18][January], and the first
day of [19][April] at the rate
specified in the Schedule to this Act:
[20][Provided that for reasons
specified therein the Government may, by notification, in respect of any class
of motor vehicles or motor vehicles plying in any specified area or along any
specified route, prescribe a rate lower than the rate mentioned in the Schedule [21][or direct that subject to
such conditions as may be prescribed the tax shall be leviable on annual basis]:]
Provided further
that any broken period in such quarterly periods shall, for the purpose of
levying the tax be considered as a full period:
[22][Provided further that if
so opted by a tax-payer, the tax in respect of a motor vehicle may be levied
once for all at such rate as may be prescribed and if the tax is so paid such
motor vehicle shall for ever cease to be liable to the payment of tax under
this Act [23][:]]
[24][Provided further that tax
for a motor-cycle, a scooter or a motor-cycle drawing a side trailer or cabin [25][or a motor vehicle (motor
car or jeep) up to 1000 CC] shall be levied lump sum once for all at the rate
and time specified in the Schedule to this Act.]
(2) The tax shall be paid upon a licence to be
taken out and paid for under the provisions of this Act by the person who keeps
the motor vehicle for use.
[26][(3) A rebate equal to 10
per cent of the amount of annual tax for a financial year will be given if the
amount of annual tax is paid in lump sum on or before the 31st day of July of
the financial year.]
4.
Obligation
of persons keeping motor vehicles to make declaration and to pay tax.– (1)
Every person who keeps a motor vehicle for use shall fill up and sign a
declaration in the prescribed form stating the prescribed particulars, and
shall deliver the declaration as filled up and signed by him to the licensing
officer before the expiry of twenty-one days from the day of his commencing to
keep the motor vehicle for use. Any such or similar declaration filled up,
signed and delivered under any of the enactments mentioned in sub-section (1)
of section 17 of this Act, shall be deemed to have been filled up, signed and
delivered under this section. [27][(2) A person keeping a
motor vehicle shall pay the tax as follows:-
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Sr.#
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Tax period
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Date of payment
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1.
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For the first quarter of a
financial year
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Before the 31st
day of July
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2.
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For the second quarter of
a financial year
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Before the 31st
day of October
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3.
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For the third quarter of a
financial year
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Before the 31st
day of January
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4.
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For the fourth quarter of
a financial year
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Before the 30th
day of April
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5.
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For the whole of a
financial year
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Before the 1st
day of October
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6.
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For the entire life of the
motor vehicle
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At the time of registration of a motor vehicle or before
the 1st day of September 2013
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(2a) If a person commences to keep a motor
vehicle for use, he shall pay the tax before the expiration of twenty one days
from the day when he commences to keep the motor vehicle for use.]
Provided that if
such person commences to keep the motor vehicle for use after the commencement
of this Act he shall pay the first installment due before the expiration of
twenty one days from the day of his commencing to keep the motor vehicle for
use.
(3) Every person who owns any motor vehicle which
is let for hire, shall, for the purposes of this Act, be the person who keeps
the motor vehicle for use.
5.
Obligation
to make additional declaration and to pay further tax.– Whenever any
person, who has delivered a declaration under the preceding section becomes
liable to an additional tax by reason of his keeping a greater or number of
motor vehicles for use than he has stated in the declaration, or by reason of
any change in the character of any motor vehicle kept by him for use, he shall
fill up and sign an additional declaration specifying with reference to such
liability the particulars required by the preceding section. Such person shall
deliver the additional declaration so filled up and signed and pay such
additional tax as by the last mentioned declaration appears to be payable by
him to the licensing officer before the expiration of twenty-one days from the
day of his becoming so liable as aforesaid:
Provided that
when payment is made of additional tax by reason of any change in the character
of any motor vehicle, an allowance shall be made for the tax already paid.
6.
Service of
special notice to make declaration and to pay tax.– The licensing officer
may direct a special notice to be served upon any person requiring such person
to fill up, sign and deliver to the officer named in such notice, a form of
declaration, to be left with such notice stating whether such person is or is
not liable to the payment of any tax and to pay the tax to which he appears by
such declaration to be liable to the person named therein before the expiration
of fourteen days from the date of the service of such special notice.
7.
Grant of
licence.– Every licensing officer shall grant and deliver to every person
who pays to him the first installment of tax due, a licence in which shall be
specified the particulars of the tax paid, with any other particulars that may
be prescribed. The licence shall be dated on the day of granting the same and
shall expire on the [28][30th day of June] next
following.
8.
Penalty for omission
to comply with the provisions of section 4.– (1) If a person– (a) fails to deliver a declaration in accordance
with the provisions of this Act; or
(b) delivers a declaration wherein the
particulars prescribed to be therein set forth are not fully and truly stated,
the licensing officer may, after making such enquiry as he
deems fit and after hearing the person if he desires to be heard, impose on
such person any tax or additional tax for such quarterly period or periods as
the licensing officer may find that such person is liable to pay under the
provisions of this Act, and may also impose a penalty which may extend to twice
the amount of the tax to which he is found liable.
[29][1-A. The provisions of sub-section (8) shall apply
mutatis mutandis in the case of
vehicles liable to pay the tax annually.]
(2)
The tax or additional tax imposed shall be payable
before the expiry of fourteen days from the date of order of the licensing
officer.
9.
Penalty for
keeping a motor vehicle without a licence or failure to pay tax.– Whoever– (a) keeps a motor vehicle for use without having
a proper licence; or
(b) neglects or refuses to pay any amount of tax
to which he is liable within the period fixed for such payment,
shall be liable to pay, in addition to any arrear of tax
that may be due from him, a penalty which may extend to an amount [30][equal to twice the amount
of the tax] to which he is liable.
10.
Recovery of
a tax or additional tax imposed under section 8 or section 9.– Any tax or
additional tax or penalty imposed under the provisions of section 8 or section
9 may be recovered in the manner provided in section 11 for the recovery of an
arrear of tax.
11.
Recovery of
arrear of tax.– (1) If any tax payable under this Act is not paid within
the fixed period, and the defaulter does not show cause to the satisfaction of
the Deputy Director or any officer authorised by him in this behalf, for his
failing to do so, such tax (including the cost of recovery thereof) may be
recovered under a warrant in the prescribed form signed by the Deputy Director,
or distress and sale of movable property belonging to such person. The warrant
may be addressed to an officer of the Excise and Taxation Department for
execution, who may obtain such assistance from other Government servants of the
said Department as he may consider necessary for the execution thereof.
(2)
Notwithstanding anything in sub-section (1), any tax,
additional tax or penalty under this Act remaining unpaid may be recovered as
arrears of land revenue.
12.
Appeals.–
(1) Any person aggrieved by an order relating to the assessment, imposition or
recovery of tax or penalty may, within a period of thirty days from the date of
such order, appeal from such order to the Deputy Director.
(2)
The Director may either of his own accord or on
receiving a petition from the aggrieved party, at any time revise an appellate
order passed by the Deputy Director under sub-section
[32][Provided that no order
shall be made by the Director under this sub-section without giving the
aggrieved party an opportunity of being heard.]
(3) Subject to the order, if any, passed on
revision by the Director under sub-section (2) the order of the Deputy Director
passed under sub-section (1) or that of the licensing officer, if not appealed
against, shall be final and shall not be called in question in any proceedings
whatsoever.
13. Exemptions and deductions.– (1) The
Government may by rule, or order, exempt a person or class of persons from
liability to pay the whole or part of the tax in respect of any motor vehicle,
or class of motor vehicles, and may, in like manner, exclude any motor vehicle,
or class of motor vehicles, from the operation of this Act.
(2)
Whoever becomes liable to pay a quarterly installment
of tax, but proves to the satisfaction of the licensing officer that he has not
used or permitted the use of the motor vehicle throughout the quarterly period
preceding shall be entitled to receive an order in writing from the licensing
officer exempting him from liability to pay such first mentioned quarterly
installment and the licensing officer shall make an endorsement to that effect
upon the licence.
[33][(2-A) Whoever becomes liable to pay the tax
annually but proves to the satisfaction of the licensing officer that he has
not used or permitted the use of the motor vehicle for at least three months,
shall be entitled to receive an order in writing from the licensing officer
exempting him from liability to pay the tax for that period proportionately and
the licensing officer shall make an endorsement to that effect upon the
licence.]
[35][(4) Nothing in this Act
shall apply to a tractor or a trailor attached to a tractor used for the
purpose of agriculture.
Explanation– A tractor and a trailor
used together for transporting agricultural produce of the owner shall, for the
purpose of this section, be deemed to be used for the purpose of agriculture.]
14. Bar to jurisdiction of civil and criminal
courts in matters of taxation.– The liability of a person to pay the tax or
penalty shall not be determined or questioned in any other manner or by any
other authority than is provided in this Act, or in rules made thereunder, and
no prosecution, suit or other proceeding shall lie against any Government
officer for anything in good faith done, or intended to be done, under this
Act.
15. Power of Government to make rules.– (1)
The Government may, after previous publication, make rules[36] for the purpose of carrying
into effect the provisions of this Act.
(2)
In particular and without prejudice to the generality
of the foregoing power, the Government may make rules on all or any of the
following matters, namely:-
(a)
to prescribe the form of any declaration, licence,
certificate or special notice and the particulars to be stated therein;
(b)
to prescribe the officers by whom any duties are to be
performed and the area in which they shall exercise their authority;
(c)
to provide for the total or partial exemption for a
limited period from liability to taxation, in respect of any motor vehicle
brought into the territory to which this Act extends by persons making only a
temporary stay there;
(d)
to regulate the method of assessing and recovering the
tax;
(e)
to regulate the manner in which special notices may be
served;
(f)
to regulate the extent to which licences may be
transferred;
(g)
to regulate the manner in which exemptions or refunds
may be claimed and granted;
(h)
to regulate the manner in which appeals may be
instituted and heard;
(i)
to require that no motor vehicle shall be used in the
Province unless a token is displayed thereon indicating that the tax has been
duly paid or that the owner of the vehicle is entitled to exemption;
(j)
to prescribe the form of tokens and the manner in which
they shall be displayed;
(k)
to provide for the issue of token and its duplicate;
and
(l)
to prescribe the limit of density of traffic and limit
of income for the purposes of subsection (1) of section 3.
16. Punishment.– (1) In making any rule
under the preceding section the Government may direct that any person
contravening the rule shall be punished with fine which may extend to twenty
rupees and in the event of any subsequent conviction for the same offence, with
a fine which may extend to one hundred rupees.
(2)
No court inferior to that of a Magistrate of the Second
Class shall try any offence punishable under this Act.
17. Repeal.– (1) The following enactments
are hereby repealed:-
(d)
the Punjab Motor Vehicles Taxation Act 1924[40], as applicable to the
area which, before the establishment of the Province of West Pakistan, formed
part of the State of Bahawalpur; [41][*]
(e)
the Sind Motor Vehicles Tax Act, 1939[42], as applicable to the
area which, before the establishment of the Province of West Pakistan, formed
part of the State of Khairpur [43][; and]
(2)
Notwithstanding the repeal of enactments mentioned in
sub-section (1) (hereinafter called the said Acts)–
(a)
the validity of anything done under the said Acts shall
not be affected;
(b)
all appointments made, notifications and notices issued
and legal proceedings instituted under any of the said Acts shall, so far as
they are not inconsistent with the provisions of this Act and the rules made
thereunder, continue in force and be deemed to have been made, issued and
instituted under this Act; and
(c)
any exemption from liability to taxation granted any of
the said Acts shall continue in force and be deemed to have been granted under
this Act.
(see section 3)
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S.
N o.
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Description of Motor
Vehicles
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Annual
Rate of Tax
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1.
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(a)
An amount of Rs.[46][1200/-] shall be charged for
motorcycles and scooters; once for all at the time of registration.
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2.
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Vehicles (including tricycles/trucks/trailers/delivery
vans) used for the transport or haulage of goods or materials–
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(a) electrically propelled vehicles not
exceeding 1250 Kg., in unladen weight:
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Rs. 500/-
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(b) vehicles (including delivery vans) with
maximum laden capacity upto 4060 Kg.;
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000/-]
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(c) vehicles with maximum laden capacity
exceeding 4060 Kg., but not exceeding 8120 Kg.;
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Rs.2200/ -
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(d) vehicles with maximum laden capacity
exceeding 8120 Kg. but not exceeding 12000 Kg.;
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Rs.4000/ -
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(e)
vehicles with long trailers or other vehicles with maximum laden
capacity exceeding 12000 Kg. but not exceeding
16000 kg.;
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Rs.
6000/-
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(f) vehicles with long trailers or other
vehicles with maximum laden capacity exceeding 16000 Kg.
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Rs.
8000/-
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S.
N o.
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Description of Motor Vehicles
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Annual
Rate of Tax
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(g) vehicles drawing other trailers.
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Appropri ate rate
out of the rates at (a)
to (f) above applicable to the
vehicle
plus
Rs.400/-
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3.
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Vehicles plying for hire and
ordinarily used for the transport of passengers (taxis and buses)–
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(a) Tricycles propelled by
mechanical power (motor cab rickshaws) with seating capacity of not more than
3 persons:
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Rs.400/-
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(b) Tricycles propelled by
mechanical power (motorcycle rickshaws) with seating capacity of not more
than 6 persons:
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Rs.400/-
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(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 or partly within and
partly outside such limits with sixty percent of the total length of the
route falling within the limits of a Corporation, Municipality or Cantonment.
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40/-] per seat
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(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;
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(e) other vehicles with a seating capacity of–
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seat
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(1) not exceeding 1000 cc
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Rs. 700 / -
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(2) exceeding 1000 cc but not
exceeding 1300 cc
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Rs.1200/ -
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(3) exceeding 1300 cc but not
exceeding 1500 cc
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Rs.2000/ -
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(4) exceeding 1500 cc but not
exceeding 2000 cc
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Rs.3000/ -
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(5) exceeding 2000 cc but not
exceeding 2500 cc
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Rs.4000/ -
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(6) exceeding 2500 cc
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Rs.5000/
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(ii)
more than 6 persons–
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-
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(1) non air-conditioned
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Rs.180/- per seat
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(2) air-conditioned
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Rs.300/
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Explanation.– The seating
capacity for the purpose of this clause shall not include the seats meant for
driver and conductor.
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per seat]
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4.
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Motor vehicles (motor cars
or jeeps) other than those mentioned above and having–
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(a) seating capacity of not more than three
persons.
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Rs.500/- per
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(b) seating capacity of more than three
persons but not more than six persons–
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annum
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[54][(i) A lump sum tax of rupees ten
thousand shall be charged for motorcars and jeeps up to 1000cc at the time of
registration:
Provided that in case of a
motor vehicle registered before 1st day of July 2012, the amount
of tax already paid shall be deducted from the payable tax of rupees ten
thousand and the remaining amount shall be paid lump sum at the time of
payment of the tax due.]
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(ii) with engine power exceeding 1000 cc but
not exceeding 1300 cc.
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Rs.1800/
-
per
annum
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S.
N o.
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Description of Motor
Vehicles
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Annual
Rate of Tax
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(iii) with engine power exceeding 1300 cc but
not exceeding 1500 cc.
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Rs.3000/
-
per
annum
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(iv) with engine power exceeding 1500 cc but
not exceeding 2000 cc.
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Rs.4500/
-
per
annum
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(v) with engine power exceeding 2000 cc but
not exceeding 2500 cc.
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Rs.6000/
-
per
annum
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(vi) with engine power exceeding 2500 cc.
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Rs.10,00 0/- per annum
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(vii) three door 4x4 vehicle with engine power
exceeding 2500 cc.
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Rs.4,500/ - per
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(c) seating capacity of more than 6 persons–
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annum]
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(i)
other than buses and station wagons not plying for hire.
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Rs.800/- per seat
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(ii)
Buses and station wagons not plying for hire.
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Rs.300/-
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Explanation.– Motor vehicles taxed under this clause shall
pay tax at the concessional rate of 75% of the payable tax on completion of
10 years of payment of tax after the date of registration.
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per seat]
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For statement of objects and reason, see Gazette of West Pakistan
(Extraordinary), dated 25th March, 1958, p. 346.
This Act was passed by the West Pakistan
Assembly on 2nd April, 1958; assented to by the Governor of West Pakistan on
19th April, 1958; and, published in the West Pakistan Gazette (Extraordinary),
dated 24th April, 1958, pages 701-710.
Substituted by the West Pakistan Motor Vehicles Taxation (Amendment)
Act, 1964 (XX of 1964), for “the Federal Capital and Special Areas”.
Substituted, for “Government of West Pakistan”, by the
Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1. of 1974).
[9]
The word “and” omitted by the
Punjab Finance Act, 2011 (XV of 2011).
[10]
Substituted
by the West Pakistan (Adaptation of Laws) Ordinance, 1962 (XXV of 1962), for
“Deputy Director” [11]
Ibid.
[12]
Ibid.
[13]
Substituted for the full-stop
by the Punjab Finance Act, 2011 (XV of 2011).
[14]
Inserted ibid.
[15]
Ibid.
[16]
Substituted, for the word
“April” by the West Pakistan Motor Vehicles Taxation (Amendment) Ordinance,
1961 (VI of 1961).
[17]
Substituted ibid., for “July”.
[18]
Substituted ibid., for “October”.
Substituted by the West Pakistan Motor Vehicles Taxation
(Amendment) Ordinance, 1959 (LVII of 1959).
Substituted by the West Pakistan Motor Vehicles Taxation
(Amendment) Ordinance, 1961 (VI of 1961), for “31st day of March.”
Substituted by the West Pakistan Motor Vehicles Taxation
(Amendment) Ordinance, 1966 (XIX of 1966), for “equal to the amount of the
tax”.
Substituted by the West Pakistan Laws (Amendment) Ordinance,
1965 (XXXIV of 1965), for the full-stop.
Deleted by the West Pakistan Motor Vehicles Taxation
(Punjab Amendment) Ordinance, 1970 (V of 1970).
Substituted by the West Pakistan Motor Vehicles Taxation
(Amendment) Ordinance, 1959 (LVII of 1959).
The word “and” omitted by the West Pakistan Motor
Vehicles Taxation (Amendment) Act, 1964 (XX of 1964).
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.
Substituted for the figures “800/-“ 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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