THE
(W.P. Act XXXIV of 1964)
C O N T E N T S
Section Heading
1. Short title, commencement and extent.
2. Definitions.
3. [Repealed].
4. Surcharge on agricultural income-tax in certain districts.
5. Tax on cinemas.
6. Tax on motor vehicles.
7. Tax on railway fares and freights.
8. [Repealed].
9. [Repealed].
10. [Repealed].
11. [Repealed].
12. Sugarcane development cess.
13. Electricity Duty.
13-A. Validation.
14. Penalty.
15. Application of existing laws.
16. Power to amend or vary an Act.
17. Power to make rules.
Schedules
[1]THE
(W.P. Act XXXIV of 1964)
[29 June 1964]
An Act to continue, levy and abolish
certain taxes and duties in [2][the
WHEREAS it is
expedient to continue, levy and abolish certain taxes and duties in the
province of [3][the
It is hereby enacted as follows:-
1. Short title,
commencement and extent.–
(1) This Act may be called the [4][
(2) It shall come into force on and from the first day of July, 1964.
(3) It
shall extend, unless otherwise specified hereinafter, to the whole of [5][the
2. Definitions.– In this Act, unless there is anything repugnant in the subject or context–
(a) “agricultural year” means the agricultural year as defined in the Punjab Land Revenue Act, 1887 (XVII of 1887);
(b) “Government”
means the Government of [6][
(c) “prescribed” means prescribed by rules made under this Act;
(d) “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] Deleted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974).
4. 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 [7][* * *], Campbellpur[8], Dera Ghazi Khan, Gujranwala, Gujrat,
Jhelum, Jhang, Lahore[9], Lyallpur[10], Mianwali,
Montgomery[11], Multan[12], Muzaffargarh, Rawalpindi, Sargodha,
Sheikhupura and Sialkot, on the land revenue payable in the agricultural year,
1963-64, an additional amount of agricultural income-tax by way of surcharge at
the rates specified in the Second Schedule.
(2) The provisions of [13][* * *] the Punjab Agricultural Income-tax Act, 1951 (XVI of 1951) shall, so far as may be, apply to the assessment, collection and recovery of the surcharge imposed under this section.
5. 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, 1964-65:-
|
(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. |
6. 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, 1964-65:-
|
(i) Motor
vehicles used for the transport or carriage of goods and materials. |
Twenty-five rupees. |
|
(ii) Motor
vehicles plying for hire and licensed to carry more than eight persons. |
Fifty rupees. |
7. Tax on railway fares and freights.– Until the 30th day of June, 1965, there shall be levied and paid on railway fares and freights a tax according to the scale set out in Third and Fourth Schedules.
8. [Toll on vessels plying
inland waters]. Deleted by the
9. [Toll on fares and freights
on inland traffic by vessels]. Deleted by the
10. [Primary Education Surcharge]. Deleted by the
11. [Tax on trades, professions, callings and employment]. Deleted by
the
12. Sugarcane development cess.– (1) With effect from the first day of July, 1964, there shall be levied a cess, called the Sugarcane (Development) Cess, on sugarcane crushed by the sugar mills, at the rate of [14][fifty-six paisa per hundred kilogram or part thereof] of sugarcane.
(2) The incidence of the cess shall be shared equally by the sugar mills and the person selling the sugarcane to the mill:
Provided that in the case of sugarcane obtained from the sugar mills’ own farm, the cess, at the rate of [15][fifty-six paisa per hundred kilogram or part thereof] be paid by the mill.
[16][(2-A) Notwithstanding
anything to the contrary contained in sub-sections (1) and (2), the rate of cess mentioned therein shall, for the financial year,
1983-84, be 3.5 per cent and, for the financial year, 1984-85 and onwards, be 5
per cent of the sugarcane price rounded to the nearest paisa.]
(3) The cess payable under this section shall be collected and paid to Government by the sugar mill in such manner as may be prescribed.
[17][(4) The proceeds of the cess shall be utilised for–
(i) maintenance and
development of roads, bridges and plant protection services in the sugarcane
growing areas in the
(ii) research and development of sugarcane in the province.]
[18][(5) Government may by an order, notified in the official Gazette, exempt any sugar mill or all sugar mills in any specified area from the payment of the whole or any part of the cess under this section.]
13. Electricity Duty.– (1) From the first day of July, 1964, there shall be levied and paid to
Government, on the units of energy consumed for the purposes specified in the
first column of the Fifth Schedule, excluding losses of energy in [19][generation,] transmission and transformation, a duty
(hereinafter referred to as ‘Electricity Duty’) at the rates specified in the
second column of that Schedule:
Provided that Electricity Duty shall not be leviable on the energy consumed by, or in respect of the consumers enumerated in the Sixth Schedule, except to the extent specified therein:
Provided further that for reasons to be recorded, Government may, by notification in the official Gazette, exempt any other consumer or class of consumers from the operation of this section.
Explanation– In this section, unless there is anything repugnant in the subject or context–
[20][(a) “consumer”
means the consumer as defined in clause (iv) of section 2 of the Regulation of
Generation, Transmission and Distribution of Electric Power Act, 1997 (XL of
1997);]
(b) “energy” means electrical energy when generated, transmitted,
supplied or used for any purpose except the transmission of a message;
[21][(c) “licensee” means any person licensed under the Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (XL of 1997) for sale or supply of energy to a consumer;]
[22][(d) “Electric
Inspector” means the Electric Inspector appointed under sub-section (2) of
section 36 of the Electricity Act, 1910 (IX of 1910);
(e) “electric power” means the electric power as defined in
clause (ix) of section 2 of the Regulation of Generation, Transmission and
Distribution of Electric Power Act, 1997 (XL of 1997);
(f) “generation facility” means the generation facility as
defined in clause (xiii) of section 2 of the Regulation of Generation,
Transmission and Distribution of Electric Power Act, 1997 (XL of 1997);
(g) “person” means an individual, proprietor, association of
persons, concern, entity, company, firm or undertaking; authority, or body
corporate set up or controlled by the Federal Government or, as the case may
be, the Government; and
(h) “self-consumption” means consumption of energy by a person
who is generating electric power for his own use.]
(2) Every licensee shall collect and pay to the Government, the Electricity Duty payable under [23][sub-section (1)] in such manner as may be prescribed. The duty so payable shall be a first charge on amount recoverable by the licensee for the energy supplied by him and shall be a debt due by him to the Government:
Provided that–
(i) the licensee shall not be liable to pay the
duty in respect of any energy supplied by him for which he has been unable to
recover his dues;
(ii) the licensee shall be entitled, for his cost of collection of the duty, to a rebate of such percentage, as may be determined by the Government, on the amount of the duty collected and paid by him under this sub-section.
(3) Where any person fails or neglects to pay the amount of Electricity Duty due from him, the licensee may, without prejudice to the right of Government to recover the amount under section 3 of the [24][Punjab] Government Dues Recovery Ordinance, 1962 (West Pakistan Ordinance XXII of 1962), discontinue to supply energy to him and for this purpose, exercise the power conferred on a licensee by sub-section (1) of section 24 of the Electricity Act, 1910 for recovery of any charge or sum due in respect of energy supplied by the licensee.
[25][(4) In case of energy generated, by a person other than a licensee, for self-consumption, the Electricity Duty shall be levied on the units of energy consumed, as per categories and rates provided in Fifth Schedule and paid by him to the Government in such manner as may be prescribed.]
[26][(5) Where any person other than a licensee as provided under sub-section (4), fails or neglects to pay the amount of Electricity Duty due, such amount together with the penalty, if any, shall be recoverable as arrears of land revenue under the Punjab Land Revenue Act, 1967 (XVII of 1967) and the Electric Inspector may forbid the generation of electric power by sealing the electric power generation facility till the recovery of Electricity Duty.]
[27][13-A. Validation.– The Electricity Duty deposited, from 1st July 2001 to the date of commencement of the Punjab Finance (Amendment) Act 2025, by any person for self-use of energy from a generator having a capacity of more than 500 Kilo Volt Ampere shall be deemed to have been validly deposited under this Act.]
[28][14. Penalty.– If a person who is responsible for payment of toll, tax or Electricity Duty under section 5, 8, 11 or 13 or for the collection and payment of a toll, tax or Electricity Duty under section 9, 10, 12 or 13, fails to pay the toll, tax or Electricity Duty or to collect and pay the toll, tax or Electricity Duty, as the case may be, shall be liable to pay a penalty not exceeding the amount of the toll, tax or Electricity Duty payable.]
15. 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, collection and recovery of the additional tax or surcharge.
16. Power to amend or vary an Act.– Government may, by notification make such omission from, additions
to, adaptations and modifications of any [29][
17. Power to make rules.– (1) Government may make rules regarding–
(i) classification of cinemas for the purposes of section 5;
(ii) the exemption from or remission of the whole or any portion of the tax under section 11;
(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 Act, 1963 (West Pakistan Act No.IX of 1963), shall, so far as may be, continued and be deemed to have been made under this Act.
First Schedule
(See Section 3)
|
|
Surcharge |
|
Where the land revenue and water rate for irrigation
does not exceed Rs. 1,999. |
Nil. |
|
Where the total land revenue and water rate for
irrigation exceeds Rs. 1,999. |
1½ per cent of
such total. |
Second
Schedule
(See Section 4)
|
Where the total land revenue payable does
not exceed Rs. 349. |
Nil |
|
Where the total land revenue payable
exceeds Rs. 349 but does not exceed Rs. 499. |
Rupees twelve. |
|
Where the total land revenue payable
exceeds Rs. 499 but does not exceed Rs. 749. |
Rupees
twenty-four. |
|
Where the total land revenue payable
exceeds Rs. 749 but does not exceed Rs. 999. |
Rupees fifty. |
|
Where the total land revenue payable
exceeds Rs. 999 but does not exceed Rs. 1,999. |
Rupees one
hundred. |
|
Where the total land revenue payable
exceeds Rs. 1,999 but does not exceed Rs. 4,999. |
Rupees two
hundred and fifty. |
|
Where the total land revenue payable
exceeds Rs. 4,999 but does not exceed Rs. 9,999. |
Rupees five
hundred. |
|
Where the total land revenue payable
exceeds Rs. 9,999. |
Rupees one
thousand. |
Third Schedule
(See Sections 7 and 8)
|
|
Surcharge |
|
Freight (goods)– |
|
|
Where the freight on any consignment does not exceed
Rs. 3. |
Nil |
|
Where the freight on any consignment exceeds Rs. 3
but does not exceed Rs. 10. |
Six paisa. |
|
Where the freight on any consignment exceeds Rs. 10
but does not exceed Rs. 25. |
Twelve paisa. |
|
Where the freight on any consignment exceeds Rs. 25
but does not exceed Rs. 50. |
Twenty-five paisa. |
|
Where the freight on any consignment exceeds Rs. 50
but does not exceed Rs. 75. |
Fifty paisa. |
|
Where the freight on any consignment exceeds Rs. 75
but does not exceed Rs. 100. |
One rupee. |
|
Where the freight on any consignment exceeds Rs. 100
but does not exceed Rs. 150. |
Two rupees. |
|
Where the freight on any consignment exceeds Rs. 150
but does not exceed Rs. 225. |
Three rupees. |
|
Where the freight on any consignment exceeds Rs. 225
but does not exceed Rs. 300. |
Four rupees. |
|
Where the freight on any consignment exceeds Rs.
300. |
Four rupees plus
one rupee for every hundred rupees in excess of three hundred rupees of
freight. |
Fourth Schedule
(See Sections 7 and 9)
|
|
Amount of tax |
|
Fares (Passengers)– |
|
|
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.
[30][Fifth Schedule
(see Section 13 of the
|
1. |
In
case of energy supplied by a licensee to consumers of any of the following
categories: |
|
Electricity Duty on the
amount of the variable charges or the supply charges worked out according to
electricity tariff: |
|
|
|
(a) |
Domestic; |
|
1.5 percent |
|
|
(b) |
Commercial; |
|
1.5 percent |
|
|
(c) |
Industrial undertakings; |
|
1.0 percent |
|
|
(d) |
Tubewells
for irrigation and agricultural machinery; and |
|
1.0 percent |
|
|
(e) |
Premises where the supply
of energy by a licensee is un-metered. |
|
1.5 percent |
|
[31][2. |
In case of energy generated
by a person other than a licensee, having single or accumulative generating
capacity exceeding 500 Kilo Volt Ampere for self-consumption, in following
categories: |
|
Electricity Duty per unit
of energy consumed |
|
|
|
(a) Commercial; and |
|
4 Paisa |
|
|
|
(b) Industrial Undertakings. |
|
4 Paisa] |
|
EXPLANATION-
EXPLANATION-II.– Supply charges and variable
charges are sale rate per kilowatt hour as a single rate or part of a two part tariff applicable to actual unit consumed by the
consumer.
EXPLANATION-III.– Premises which are used
wholly or principally for manufacturing processes within the meaning of section
2 of the Factories Act, 1934 shall be deemed to be used for an industrial
undertaking.]
[32][Sixth Schedule]
(See Section 13)
Exemptions:
(1) The Federal [33][,] Provincial [34][and Local] Governments, save in respect of premises used for residential purposes.
(2) Local authorities in respect of public lighting.
(3) Mosques, churches and other places of public worship.
[35][(4) A person other than a licensee having single or accumulative generating capacity not exceeding 500 Kilo Volt Ampere.]
[1]For statement of
objects and reasons, see Gazette of
West Pakistan (Extraordinary), dated 6th June, 1964, pages 1925-A to 1925-M.
This
Act was passed by West Pakistan Assembly on 27th June, 1964; assented to by the
Governor of West Pakistan on 28th June, 1964; and, published in the West
Pakistan Gazette (Extraordinary), dated 29th June, 1964, page 2175-85.
[2]Substituted by the
Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1. of 1974), for “
[3]Substituted by the
Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1. of 1974), for “West
Pakistan”.
[4]Substituted by the
Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1. of 1974), for “West
Pakistan”.
[5]Substituted by the
Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1. of 1974), for “West
Pakistan”.
[6]Substituted for the
words “West Pakistan” by the Punjab Finance (Amendment) Ordinance, 2001 (LIII
of 2001).
[7]The words “Bannu, Dera Ismail Khan, Hazara, Mardan, Kohat,
[8]Now ‘Attock’.
[9]Now bifurcated into
‘
[10]Now ‘
[11]Now ‘Sahiwal’.
[12]Now bifurcated into
‘
[13]The words “North
West Frontier Province Agricultural Income-Tax Act, 1948 (N.W.F.P. Act XVII of
1948) and,” deleted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1. of
1974).
[14]Substituted by the
Punjab Finance (Amendment) Ordinance, 1978 (XI of 1978), for “twelve paisa per
maund”.
[15]Ibid.
[16]Added by the
[17]Substituted first
by the Punjab Finance Act, 1968 (III of 1968), and then by the Punjab Finance
(Amendment) Ordinance, 2001 (LIII of 2001).
[18]Added by the
[19]Inserted by the
Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025).
[20]Substituted by the
Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), for the following;
“(a) “consumer” means any person other than a distributing licensee, who
is supplied with energy by a licensee;”
[21]
Substituted first by the Punjab Finance Ordinance, 2001 (VI of 2001); and then by the Punjab
Finance (Amendment) Act 2025 (LXXXVII of 2025), for the following;
“(c) “licensee” means a person licensed under section 15 or 20 of the
Regulation of Generation, Transmission and Distribution of Electric Power Act,
1997 (XL of 1997) to engage in the generation and sale of energy to a consumer
and includes any person generating the electric power from a generator having
the capacity of more than five hundred kilo volt ampere for self
use.”
[22] Clauses (d) to (h)
inserted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025).
[23]Substituted for the
words “this section” by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025).
[24]Substituted by the
Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1. of 1974), for “
[25]Substituted by the
Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), for the following;
“(4) In
the case of energy other than that supplied by a licensee, the person
generating the energy shall pay to the Government the Electricity Duty payable
under this section in respect of the energy consumed, in such manner as may be
prescribed.”
[26]Inserted by the
Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025).
[27] New section inserted
by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025).
[28]Substituted by the
Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), for the following;
“14. Penalty.– If the person who is responsible
for the payment of the toll or tax under section 5, 8 or 11 or for the
collection and payment of a toll or tax under section 9, 10, 12 or 13 fails to
pay the tax or to collect and pay the tax, as the case may be, shall be liable
to pay a penalty not exceeding the amount of the toll, or tax payable.”
[29]Substituted by the
Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1. of 1974), for “West
Pakistan”.
[30]Substituted first by
the Punjab Finance Ordinance 1980 (VIII of 1980), and then by the Punjab
Finance Act 2007 (IV of 2007).
[31]Substituted by the
Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), for the following;
|
“2. |
In case
of energy not supplied by a licensee to consumers of any of the following
categories: |
|
Electricity duty per unit |
|
|
|
(i) |
Domestic; and |
|
5.5 Paisa |
|
|
(ii) |
Industrial undertakings. |
|
1.5 Paisa” |
[32]Substituted by the
[33]Substituted for the
word “and” by the Punjab Finance Act 2003 (XI of 2003).
[34]Inserted by the
Punjab Finance Act 2003 (XI of 2003).
[35]Inserted by the
Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025).