(Pb Act XVIII of 1973)
[23 November 1973]
Preamble.— WHEREAS it is expedient to levy a flood
relief cess in the Province of the Punjab;
It
is hereby enacted as follows:-
1. Short title, extent and commencement.— (1) This Act may be called the Punjab Flood
Relief Cess Act, 1973.
(2) It shall extend to the whole of the
Province of the Punjab.
(3) It shall come into force at once.
2. Definition.— In this Act, unless there is anything
repugnant in the subject or context, “Government” means Government of the
Punjab.
3. Levy of cess.— (1) Notwithstanding anything to the contrary
contained in any law for the time being in force, there shall be levied and
collected a cess, called as the “Punjab Flood Relief Cess”, during the
financial year, 1973-74, upon all tickets issued for admission to cinema houses
and race courses at the following rates:-
(i) in case of cinema houses—
(a) for tickets upto the value of Rs.1.75. 10 paisa per ticket.
(b) for tickets of the value exceeding Rs.1.75. 25 paisa per ticket.
(ii) in case of race courses. Re. 1.00 per
ticket.
(2) The cess imposed under sub-section (1)
shall be levied and collected, so far as may be, and subject to any rules made
by the Provincial Government in this behalf under this Act, in the same manner
as the entertainment duty payable under the West Pakistan[2][2]
Entertainments Duty Act, 1958 (West Pakistan Act X of 1958).
Explanation— For the purpose of this section, value of a
cinema ticket shall include all taxes, cesses and charges so far levied.
4. Power to make rules.— Government may make rules for carrying out
the purposes of this Act.
5. Repeal.— The Punjab Flood Relief Cess Ordinance, 1973
(Punjab Ordinance No. VIII of 1973), is hereby repealed.
[1][1]This Act was passed by the
Punjab Assembly on 6th November, 1973; assented to by the Governor of the
Punjab on 23rd November, 1973; and, published in the Punjab Gazette (Extraordinary),
dated 23rd November, 1973, pages 1686-A to 1686-B.
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