NORTH-WEST FRONTIER PROVINCE DEVELOP-MENT CESS ACT, 1949.

THE NORTH-WEST FRONTIER PROVINCE DEVELOP-MENT CESS ACT, 1949. 
(Act No. IV of 1949). 
[Received the assent of the Governor, N. W. F. P. on the 31st March, 1949).
AN
ACT 
to levy tax on octroi, land revenue and water rates.

WHEREAS it is necessary to levy tax on octroi; 1[ *  *]              It is hereby enacted as follows:—	Preamble
1.         (1) This Act may be called the North-West Frontier 2[Province] Development Cess Act, 1949.              (2)     It extends to the whole of the  3[North-West Frontier 2[Province].             (3)     It shall come into force at once,	Short title, extent and commencement
2.         In this Act unless there is anything repugnant in the  subject or context:—             4[(a) and (b)  *  *  *  ]             XVII of 1887   5[ (c) * * * * * ]             (d) "Octroi or Terminal tax" shall be deemed to  have  the meaning attributed to them by the  6[Punjab Municipal Act, 1911,] as applied to this Province.

1.    The words "land revenue and water rates" omitted by W. P. Ord.IX of 1960. s. 2.

2.    The word "Province" inserted by N.W.F.P. A. L. O.. 1975 which was earlier omitted by W.P.A.O. 1.964,

3.    Now to be construed as referring to the districts of Bannu, D. I. Khan, Hazara, Kohat, Mardan and Peshawar see W.P. Act XVI of 1957 s. 3(1) Sch. I.

4.    Clauses "(a) and (b)" of s. 2 omitted by W. P. A. O.  1964  s. 2 (1) Sch, Part-in.

5.    Clause (c) of s. 2. Omitted by W. P. Ord. IX of 1960 s. 3.

6.    This Act has been repealed and replaced in the N. W. F. P. by N. W. F. P. Act in of 1950 which has also been repealed by Central Ord. X of 1960.

Levy of coss.	3.         A cess shall be levied and paid to the Provincial Government:             (a) at the rate of two annas on every rupee of every sum which becomes due to the 1[Cantonment Board] Municipal Committee or Notified Area Committee in the Province as octroi or terminal tax.                 2[(b) at the rate of 12.5 paisa on every rupee of every sum which becomes due to a District Council as fee or tax for the export of goods and animals from the District concerned.
Collection of cess.	4.         The cess shall be levied and collected by the Provincial Government, so far as may be, in the same manner and under the same provisions of law, as the land revenue.
Application of the cess.	5.         The Provincial Government shall apply the cess collected under this Act, to the promotion and expansion of education of the people or any other purpose of general public utility in the North-West Frontier 3[Province].
Rules	6.         The Provincial Government may make rules providing for :—             (a)     the investment and application of the proceeds of the cess levied under this Act.             (b)     generally for carrying out the purposes of this Act.

1.  Ins. by N.W.F. P. Act VII of 1950  s. 2.
2.  Clause (6) of s. 3 including proviso omitted by W.P. Ord. IX of 1960 s.4. which as later inserted by N.W.F.P. Ord, No. V of 1984 s. 3.
3.  The word "Province" inserted by  N.W.F.P.  A. L. O. 1975,  which  was earlier Omitted by W.P.A.O. 1964.