THE
(Act XIV of 1973)
C O N T E N T S
Section Heading
1. Short title, extent and commencement.
2. Definition.
3. Substitution of Schedules to Punjab
Act XV of 1951 and
4. [Repealed.]
5. Enhancement of fees relating to motor vehicles.
6. Enhancement of motor vehicles tax.
7. Amendment of
8. Amendment
of Court-fees Act, 1870 (Act No. VII of 1870).
9. Amendment of
10. Enhancement of fees under the Cotton Control Ordinance, 1966 and the rules thereunder.
11. Application of existing laws.
12. Bar of suits in civil courts.
13. Power to make Rules.
Schedules
[1]THE
(XIV of 1973)
[
An Act to continue and levy certain taxes
and fees in the Province of the
Preamble.– WHEREAS it is expedient to
continue and levy certain taxes and fees in the Province of the
It is hereby enacted as follows:-
1. Short title, extent and commencement.– (1) This Act may be called the Punjab Finance Act, 1973.
(2) It shall extend to the whole of the Province
of the
(3) It shall come into force on and from the 1st day of July, 1973.
2. Definition.–
In this Act, unless there is anything repugnant in the subject or context,
“Government” means the Government of the
3. Substitution
of Schedules to Punjab Act XV of 1951 and Bahawalpur Act XII of 1949.– Notwithstanding anything to the contrary
contained in the Punjab Agricultural Income Tax Act, 1951 and the Bahawalpur
State Agricultural Income Tax Act, 1949, for the Schedules appended to the said
Acts, as substituted by section 3 of the Punjab Finance Ordinance, 1971
(Ordinance No. XI of 1971), the First Schedule to this Act shall be
substituted.
4. [2][* * * * * * * * * * * * *]
5. Enhancement of fees relating to motor vehicles.– Notwithstanding anything to the contrary contained in the West Pakistan[3] Motor Vehicles Ordinance, 1965 and the rules made thereunder, the fees payable under the rules mentioned in column 2 of the Second Schedule appended to this Act shall be paid at the rates specified in column 3 thereof.
6. Enhancement
of motor vehicles tax.– For the
Schedule to the West Pakistan[4] Motor Vehicles Taxation Act, 1958 (West Pakistan
Act No. XXXII of 1958), in its application to the Province of
the
7. Amendment of West Pakistan[5] Urban Immovable Property Tax Act, 1958
(West Pakistan Act V of 1958).– In the
(a) in clause (b), in sub-clause (ii), the words “when used exclusively for public purposes and not used or intended to be used for purposes of profit” shall be omitted; and
(b) for the existing clause (c), the following shall be substituted:-
“(c) (i) buildings and lands, the annual value of which does not exceed four hundred and thirty-two rupees; or
(ii) one building occupied by an owner for his
residence, the annual value of which does not exceed four hundred and
eighty-six rupees in the rating area of a municipality of the first class,
subject to the condition that the owner or any member of his family does not
own any other property in that rating Area and such other conditions as may be
prescribed:
Provided that if such building or land is in the ownership of a person who owns any other building or land in the same rating area, the annual value of such building or land, shall, for the purposes of this clause, be deemed to be the aggregate value of all buildings and land owned by him in that area;”.
8. Amendment of Court-fees Act,
1870 (Act No. VII of 1870).– In the Court-fees
Act, 1870 (Act No. VII of 1870) in its application to the Province of the
(a) In section 7–
(i) in
clause (iv), the comma at the end shall be replaced by a colon and thereafter
the following proviso shall be added:-
“Provided that
nothing in this clause shall apply to suits mentioned in clause (iv-A)”;
(ii) after the existing
clause (iv), the following new clause shall be added–
“(iv-A) For a
declaratory decree regarding immovable property on the basis of alleged sale,
etc.– In suits for a declaratory decree with or without consequential
relief as to right in or title to immovable property based on alleged sale,
gift, exchange or mortgage–
according to the value of the property,”; and
(iii) for the existing clause (v), the following shall be substituted:-
“(v) In suits for the possession of land, houses and gardens–
according to the value of the subject-matter; and such value shall be deemed to be–
(a) where the subject-matter is land and where net profits have arisen from such land during the year next before the date of presenting the plaint–
fifteen times such net profits;
(b) where the subject-matter is land and where no such profits have arisen therefrom–
market value of such land;
(c) where the subject-matter is a house or garden–
according to the market value of the house or garden;”;
(b) section 35-A shall be deleted; and
(c) for Schedules I and II, the Fourth and Fifth Schedules, respectively, appended to this Act shall be substituted.
9. Amendment of West Pakistan
Family Courts Act, 1964 (West Pakistan Act XXXV of 1964).–
In the West Pakistan Family Courts Act, 1964 (
10. Enhancement of fees under the Cotton Control
Ordinance, 1966 and the rules thereunder.– Notwithstanding anything to the contrary
contained in the West Pakistan Cotton Control Ordinance, 1966 and the rules
made thereunder, the fees payable under the rules mentioned in column 2 of the
Sixth Schedule to this Act, shall be paid at the rates specified in column 3
thereof.
11. Application of existing laws.– Where any
tax imposed or any fee levied by this Act is by way of an addition to any tax
imposed or fee levied by or under any enactment and rules in force in the
Punjab, the procedure provided in such enactment and rules for the assessment,
collection and recovery of such tax or fee shall, so far as applicable, apply
to the assessment, collection and recovery of the additional tax or fees, as
the case may be.
12. Bar of suits in civil courts.– No suit shall lie in any civil court to set aside or modify any assessment, levy or collection of a tax, or fee made under this Act and the rules made thereunder or any penalty imposed under sub-section (2) of section 4 of this Act.
13. Power to make rules.– (1) Government may make rules for carrying into effect the purposes of this Act and such rules may, among other matters, prescribe the procedure for assessment, collection and payment of any tax or fee levied or the imposition of any penalty under this Act, in so far as such procedure is not provided in this Act.
(2) Any rules made or deemed to have been made
under the corresponding provisions of the Punjab Finance Act, 1972, shall, so
far as may be, continue in force and be deemed to have been made under this
Act.
First Schedule
(See Section 3)
|
Slabs of
total revenue |
Amount of
tax in respect of each slab. |
|
Upto
Rs. 200 |
Nil. |
|
More
than Rs. 200 but not more than Rs. 500. |
Equal to the land revenue. |
|
More
than Rs. 500 but not more than Rs. 750. |
One-and-a-half times the land revenue. |
|
More
than Rs. 750 but not more than Rs. 1,000. |
Twice the land revenue. |
|
More
than Rs. 1,000 but not more than Rs. 2,000. |
Two-and-a-half times the land revenue. |
|
More
than Rs. 2,000 but not more than Rs. 3,000. |
Three times the land revenue. |
|
More
than Rs. 3,000 but not more than Rs. 5,000. |
Three-and-a-half times the land revenue. |
|
More
than Rs. 5,000 but not more than Rs. 8,000. |
Four-and-a-half times the land revenue. |
|
More
than Rs. 8,000 but not more than Rs. 10,000. |
Six times the land revenue. |
|
More
than Rs. 10,000. |
Seven times the land revenue. |
[7][Second
Schedule
(See Section 5)
|
Serial
No. |
Description
of fee and relevant rule of the |
Rate of
fee. |
|
1 |
2 |
3 |
|
[8][1. |
Fee
for the test of competence to drive under sub-rule (3) of rule 8– |
Rs. |
|
|
(i) Motor Cycle |
[9][50.00] |
|
|
(ii) Motor Cycle Rickshaw |
30.00 |
|
|
(iii) Motor Cab Rickshaw |
[10][50.00] |
|
|
(iv) Motor Car |
[11][160.00] |
|
|
(v) Motor Cab/Taxi |
40.00 |
|
|
(vi) Delivery Van |
40.00 |
|
|
(vii) Light Transport Vehicle |
[12][160.00] |
|
|
(viii) Heavy Transport Vehicle |
[13][210.00] |
|
|
(ix) Light Transport Vehicle (P.S.V.) |
[14][150.00] |
|
|
(x) Heavy Transport Vehicle (P.S.V.) |
[15][200.00] |
|
|
(xi) Locomotive |
100.00 |
|
|
(xii) Tractor |
[16][50.00] |
|
|
[17][(xii-a) Tractor Commercial |
100.00] |
|
|
(xiii) Road Roller |
100.00 |
|
|
(xiv) Invalid Carriage |
20.00 |
|
|
(xv) Any other category |
40.00 |
|
2. |
Fee
for issue of driving licence under clause (i) of
rule 26– |
|
|
|
[18][(i) Motor Cycle |
100.00 |
|
|
(ii) Motor Cycle Rickshaw |
100.00 |
|
|
(iii) Motor Cab Rickshaw |
100.00] |
|
|
(iv) Motor Car |
[19][150.00] |
|
|
(v) Delivery Van |
60.00 |
|
|
(vi) Light Transport Vehicle |
[20][150.00] |
|
|
(vii) Heavy Transport Vehicle |
[21][200.00] |
|
|
(viii) Locomotive |
140.00 |
|
|
(ix) Tractor |
[22][50.00] |
|
|
(x) Road Roller |
100.00 |
|
|
(xi) Invalid Carriage |
20.00 |
|
|
(xii) Any other category |
40.00 |
|
|
[23][(xii-a) Tractor Commercial |
100.00] |
|
3. |
For
renewal of driving licence under clause (ii) of rule 26– |
|
|
|
(a) If paid within thirty days from the day of
the expiry of a licence. |
Same as for the issue of a licence under serial No.
2 above |
|
|
(b) If paid after thirty days but within ninety
days of the expiry of a licence. |
a sum
equal to the fee under item (a) above plus 50% thereof. |
|
|
(c) If paid after ninety days but within one
year of the expiry of a licence. |
a sum
equal to double the fee prescribed under item (a) above. |
|
|
(d) If paid after one year of the expiry of a
licence. |
a sum
equal to the fee under item (c) above plus 25% thereof. |
|
4. |
Fee
for a duplicate licence under sub-rule (6) of rule 13, sub-rule (4) of rule
14 and sub-rule (4) of rule 15. |
a sum
equal to the fee prescribed for the issue of a licence under serial No.2
above. |
|
5. |
[24][(i) Fee for
learner’s driving licence under sub-rule (2) of rule 19. |
Rs.
60.00 |
|
|
(ii) Fee
for renewal of a learner’s driving licence under sub-rule (4) of rule 19. |
Rs.
40.00]] |
|
[25][6. |
Fee
for duplicate certificate on loss or destruction of certificate of
registration of a vehicle, other than a transport vehicle, under sub-rule (2)
of Rule 37. |
Rs.[26][500.00]] |
|
[27][7. |
Fee for duplicate certificate on loss
or destruction of– |
|
|
|
(a) certificate of registration of a transport
vehicle, under sub-rule (2) of Rule 38. |
Rs.[28][1000.00] |
|
|
(b) certificate of fitness of a transport vehicle, under
sub-rule (2) of Rule 38. |
Rs.100.00] |
|
[29][8. |
Fee for duplicate certificate of a
defaced or torn– |
|
|
|
(a) certificate of registration of a transport
vehicle, under sub-rule (2) of Rule 39. |
Rs.[30][1000.00] |
|
|
(b) certificate of fitness of a transport vehicle, under
sub-rule (2) of Rule 39. |
Rs.100.00] |
|
[31][9. |
Registration fee under rule 42 shall be charged at the
following rates:- |
|
|
|
(a) Motorcycles/Scooters, Tractors and
Truck/Buses/Pickups/ Rickshaws/Taxis |
1% of the value of the
vehicle. |
|
|
(b) Combined Harvesters, Rigs, Fork Lifters, Road
Rollers, construction and earth moving machinery such as Wheel Loaders,
Cranes, Excavators, Graders, Dozers and Pipe Layers, Road Making and
Road/Sewerage Cleaning Plants. |
Rs.300.00 |
|
|
(c) Other vehicles with engine power– |
|
|
|
(i) not exceeding 1000cc |
1% of the value of the vehicle |
|
|
[32][(ii) exceeding 1000cc but not exceeding 1500cc |
2% of the value of the vehicle |
|
|
(iia) exceeding 1500cc but not exceeding 2000cc |
3% of the value of the vehicle] |
|
|
(iii) exceeding
2000cc |
4% of the value of the vehicle |
|
|
Provided that– |
|
|
|
(i) vehicles meant for the invalid, ambulances
and vehicles designed to be exclusively used to carry the dead shall be
charged at the rate of Rs.100/-; and |
|
|
|
(ii) temporary registration of any vehicle shall be charged at
the rate of Rs.200/-.] |
|
|
[33][10. |
Fee
for transfer of ownership of a motor vehicle under sub-rule (1) of Rule 47
shall be charged at the following rates:- |
|
|
|
(a) a
motorcycle, a scooter and an invalid carriage or a trailer not having more
than two wheels and not weighing more than one ton in unladen
weight; |
Rs.[34][150.00] |
|
|
(b) a
heavy transport vehicle; |
Rs.4,000.00 |
|
|
[35][(c) any other vehicle– |
|
|
|
(i) with engine capacity up to 1000cc |
Rs.1,200.00 |
|
|
(ii) with engine capacity exceeding 1000cc but not exceeding 1800cc. |
Rs.2,000.00 |
|
|
(iii) with engine capacity exceeding 1800cc. |
Rs.3,000.00] |
|
[36][11. |
Fee for issuance of a copy of record or part thereof
including miscellaneous certificates/orders relating to record maintained
under rule 44. |
Rs.20.00 per copy] |
|
[37][12. |
Fee for endorsement of Hire
Purchase Agreement of a vehicle under sub-rule (6) of rule 46 shall be
charged at the following rates:- |
|
|
|
(a) a
motorcycle, a scooter and an invalid carriage or a trailer not having more
than two wheels and not weighing more than one ton in unladen
weight; |
Rs.150.00 |
|
|
(b) a
heavy transport vehicle; |
Rs.4,000.00 |
|
|
(c) any
other vehicle– |
|
|
|
(i) with engine capacity upto
1000cc |
Rs.1,200.00 |
|
|
(ii) with engine capacity exceeding 1000cc but not exceeding 1800cc |
Rs.2,000.00 |
|
|
(iii) with engine capacity exceeding 1800cc. |
Rs.3,000.00] |
|
[38][13. |
Fee for assignment of fresh registration mark to a
vehicle under section 30 of the Provincial Motor Vehicles Ordinance, 1965 and
under sub-rule (1) of rule 48 shall be charged at the following rates– |
|
|
|
(a) a
motorcycle, a scooter and an invalid carriage or a trailer not having more
than two wheels and not weighing more than one ton in unladen
weight; |
Rs.150.00 |
|
|
(b) a heavy transport vehicle; |
Rs.4,000.00 |
|
|
(c) any other vehicle– |
|
|
|
(i) with engine capacity upto
1000cc |
Rs.1,200.00 |
|
|
(ii) with
engine capacity exceeding 1000cc but not exceeding 1800cc |
Rs.2,000.00 |
|
|
(iii) with
engine capacity exceeding 1800cc |
Rs.3,000.00] |
|
[39][14. |
Fee
for alteration in a motor vehicle under sub-rule (2) of rule 49 shall be
charged at the following rates:- |
|
|
|
(i) transport vehicles |
Rs.3,000.00 |
|
|
(ii) other
vehicles |
Rs.1,500.00] |
Third Schedule
(See Section 6)
|
Serial
No. |
Description
of motor vehicles |
Annual
rate of tax |
|
1 |
2 |
3 |
|
|
|
Rs. |
|
1. |
Cycles
(including motor scooters) and cycle with attachment for propelling the same
by mechanical process not exceeding 8 cwts. in unladen weight:- |
|
|
|
(a) Bicycles not exceeding 200 Ibs. in unladen
weight. |
30 |
|
|
(b) Bicycles exceeding 200 Ibs.
in unladen weight. |
40 |
|
|
(c) Bicycles if used for drawing a trailer or
side-car, in addition. |
10 |
|
|
(d) Tricycles |
40 |
|
2. |
Vehicles
not exceeding 5 cwts. in unladen weight, adapted and used for invalids. |
5 |
|
3. |
Vehicles
used for the transport or haulage of goods or materials (including tricycles
weighing more than 8 cwts. in unladen
weights):- |
|
|
|
(a) Electrically propelled vehicles not
exceeding 25 cwts. in unladen weight. |
35 |
|
|
(b) All vehicles with maximum laden capacity upto 4,480 Ibs. (including delivery vans). |
240 |
|
|
(c) All vehicles with maximum laden capacity
exceeding 4,480 Ibs. but
not exceeding 8,960 Ibs. |
400 |
|
|
(d) All vehicles with maximum laden capacity
exceeding 8,960 Ibs. but
not exceeding 13,440 Ibs. |
600 |
|
|
(e) All vehicles with maximum laden capacity
exceeding 13,440 Ibs. but
not exceeding 17,920 Ibs. |
1,200 |
|
|
(f) All vehicles with maximum laden capacity
exceeding 17,920 Ibs. |
1,800 |
|
|
(g) Extra charges for trailer. |
138 |
|
4. |
Vehicles
plying for hire and ordinarily used for the transport of passengers (taxis
and buses)– |
|
|
|
(a) Tram cars |
15 |
|
|
(b) Tricycles propelled by mechanical power
(rickshaw/cabs seating not more than 3 persons). |
250 |
|
|
(c) Other vehicles seating not more than 4
persons. |
330 |
|
|
(d) Other vehicles seating more than 4 but not
more than 6 persons. |
415 |
|
|
(e) Other vehicles seating more than 6 persons. |
104 per seat |
|
|
Provided that the motor vehicles plying for hire
exclusively within the limits of a corporation, a municipality or a
cantonment and seating more than 20 persons shall be subject to the payment
of motor vehicles tax at the rate of Rs. 50 per
seat per annum. Note– The number of persons mentioned in Article 4
does not include the driver and, as the case may be, the cleaner, the
conductor or the attendant of the vehicle. |
|
|
5. |
Motor
vehicles other than those liable to tax under the foregoing provisions of
this Schedule– |
|
|
|
(a) seating not more
than one person. |
84 |
|
|
(b) seating not more
than 3 persons. |
168 |
|
|
(c) seating not more
than 4 persons. |
240 |
|
|
(d) seating more than
4 persons for every additional person that can be seated. |
60 per seat. |
|
|
Note– Station-wagons used for private purposes shall
be taxed under Article 5. |
|
Fourth Schedule
(see Section 8)
“Schedule i
Ad
Valorem Fees
|
Serial
No. |
Article |
Proper
fee |
|
1 |
2 |
3 |
|
1. |
Plaint,
written statement pleading a set off or counter claim or memorandum of appeal
(not otherwise provided for in this Act) or of cross-objection presented to
any Civil or Revenue Court except those mentioned in Section 3. |
Seven-and-a-half per centum on the amount or value
of the subject matter in dispute subject to a maximum of fifteen thousand
rupees. |
|
|
Note– The amount payable under this number shall be
rounded to the nearest fifty paisa. |
|
|
2. |
Plaint
in a suit for possession under the Specific Relief Act, 1877, section 9. |
A fee of one-half the amount prescribed in Serial
No.1. |
|
3. |
Application
for review of judgment, if presented on or after the ninetieth day from the
date of the decree. |
The fee leviable on the
plaint or memorandum of appeal. |
|
4. |
Application
for review of judgment, if presented before the ninetieth day from the date
of the decree. |
One-half of the fee leviable on the plaint or memorandum of appeal. |
|
5. |
Copy
or translation of a judgment or order not being, or having the force of, a
decree– |
|
|
|
(a) When such judgment or order is passed by
any |
One rupee. |
|
|
(b) When such judgment or order is passed by a
High Court. |
Two rupees. |
|
6. |
Copy
of a decree or order having force of a decree– |
|
|
|
(a) When such decree or order is made by any |
|
|
|
(i) if the amount or value of the subject-matter
of the suit wherein such decree or order is made does not exceed fifty
rupees; |
One rupee |
|
|
(ii) if such amount or value exceeds fifty rupees. |
Two rupees. |
|
|
(b) When such decree or order is made by a High
Court. |
Five rupees. |
|
7. |
Copy
of any document liable to stamp duty under the Stamp Act, 1899, when left by
any party to a suit or proceeding in place of the original withdrawn– |
|
|
|
(a) When the stamp duty chargeable on the
original does not exceed fifty paisa; |
The amount or duty chargeable on the original. |
|
|
(b) In any other case. |
One rupee. |
|
8. |
Copy
of any revenue or judicial proceeding or order not otherwise provided for by
this Act, or copy of any account, statement, report or the like, taken out of
any Civil or Criminal or Revenue Court or office or from the office of any
chief officer charged with the executive administration of a Division– |
|
|
|
For
every three hundred and sixty words or fraction of three hundred and sixty
words. |
Fifty paisa. |
|
9. |
Probate
of a will or letters of administration with or without will annexed– |
|
|
|
When
the amount or value of the property in respect of which the grant of probate
or letters is made exceeds one thousand rupees, but does not exceed ten
thousand rupees. |
Two per centum on such amount or value. |
|
|
When
such amount or value exceeds ten thousand rupees but does not exceed fifty
thousand rupees. |
Three per centum on such amount or value. |
|
|
When
such amount or value exceeds fifty thousand rupees: |
Four per centum on such amount or value. |
|
|
Provided that when, after the grant of a certificate
under the Succession Act, 1925, in respect of any property included in an
estate, a grant of probate or letters of administration is made in respect of
the same estate, the fee payable in respect of the latter grant shall be
reduced by the amount of the fee paid in respect of the former grant. |
|
|
|
Note– The amount payable under this number to
be rounded to the nearest rupee. |
|
|
10. |
Certificate
under the Succession Act, 1925– |
|
|
|
(i) On the amount or value of any debt or
security specified in the certificate under section 8 of the Act. |
Two per centum on such amount or value. |
|
|
(ii) On
the amount or value of any debt or security to which the certificate is
extended under section 10 of the Act. |
Three per centum on such amount or value. |
|
|
Explanation 1– For the purposes of this number, the amount of a
debt is its amount, including interest on the day on which the inclusion of
the debt in the certificate is applied for, so far as such amount can be
ascertained. Explanation 2– Whether or not any power with respect to a
security specified in a certificate has been conferred under the Act; and
where such a power has been so conferred whether the power is for the
receiving of interest or dividends on, or for the negotiation or transfer of
the security, or for both purposes, the value of the security is its
market-value on the day on which the inclusion of the security in the
certificate is applied for, so far as such value can be ascertained. |
|
|
11. |
Application
to the Board of Revenue/Commissioners of Divisions for the exercise of its revisional jurisdiction under section 84 of the Punjab
Tenancy Act, 1887– |
|
|
|
When
the amount or value of the subject-matter in dispute does not exceed
twenty-five rupees. |
Two rupees. |
|
|
When such amount or value exceeds twenty-five rupees. |
The fee leviable on a
memorandum of appeal. |
|
12. |
Application
to a High Court for the exercise of its revisional
jurisdiction under section 115 of the Code of Civil Procedure, 1908– |
|
|
|
Where
the application is for revision of an order and the amount or value of the
subject-matter is less than two thousand rupees. |
Seven rupees and fifty paisa. |
|
|
Where
the application is for the revision of an order and the subject-matter is two
thousand rupees or more. |
Fifteen rupees. |
|
|
Where
the application is for the revision of an appellate decree. |
The fee leviable on a
memorandum of appeal.” |
Fifth
Schedule
(See Section 8)
“Schedule II
Fixed Rates
|
Serial
No. |
Article |
Proper
fee |
|
1 |
2 |
3 |
|
1. |
Application
or petition– |
|
|
|
(a) When presented to any officer of the Customs
or Excise Department or to any magistrate by any person having dealings with
the Government and when the subject matter of such application relates
exclusively to those dealings; or When presented to any officer of
land-revenue by any person holding temporarily settled land under direct
engagement with Government and when the subject-matter of the application or
petition relates exclusively to such engagement; or |
|
|
|
When presented to any Civil Court other
than a principal Civil Court of original jurisdiction or to any Court of
Small Causes constituted under the Provincial Small Causes Courts Act, 1887,
or to a Collector or other officer of revenue in relation to any suit or case
in which the amount or value of subject-matter is less than fifty rupees; or When presented to any Civil, Criminal
or Revenue Court, or to any Board or Executive Officer for the purpose of
obtaining a copy or translation or any judgment, decree or order passed by
such Court, Board or Officer, or of any other document or record in such
court or office; |
One rupee. |
|
|
(b) When containing a complaint or charge of any
offence other than an offence for which police officers may, under the Code
of Criminal Procedure, 1898, arrest without warrant, and present to any
Criminal Court; or |
Two rupees. |
|
|
When presented to a Civil, Criminal or Revenue Court, or to a
Collector or any Revenue officer, having jurisdiction equal or subordinate to
a Collector or to any magistrate in his executive capacity and not otherwise
provided for by this Act; or |
Two rupees. |
|
|
To deposit in Court revenue or rent; or |
Two rupees. |
|
|
for determination by a Court of the
amount of compensation to be paid by a landlord to his tenant. |
Two rupees. |
|
|
(c) (i) When presented to a Chief Controlling
Revenue or Executive Authority, or to a Commissioner of Revenue or Circuit or
to any Chief officer charged with executive administration of a Division and
not otherwise provided by this Act. |
Two rupees. |
|
|
(ii) When
presented to a Court or Authority other than a High Court, for transfer of
cases. |
Five rupees. |
|
|
(d) When
presented to a |
|
|
|
(i) Under the Companies Act, 1913, for winding
up a company. |
Two hundred rupees. |
|
|
(ii) Under
the said Act for taking some other judicial action. |
Ten rupees. |
|
|
(iii) For
transfer of cases. |
Five rupees. |
|
|
(iv) In
all other cases. |
Five rupees. |
|
2. |
Application
to any |
Three rupees in addition to any fee levied on the
application under clause (a), clause (b) or clause (c) of number 1 of this
Schedule. |
|
|
When the Court grants the application and is of the
opinion that the transmission of such records involves the use of the post. |
|
|
3. |
Application
for leave to sue as a pauper. |
Two rupees. |
|
4. |
Application
for leave to appeal as a pauper. |
Two rupees. |
|
5. |
Plaint
or memorandum of appeal in a suit to establish or disprove a right of
occupancy. |
Two rupees. |
|
6. |
Undertaking
under section 49 of the Divorce Act, 1869. |
One rupee. |
|
7. |
Mukhtarnama or Wakalatnama when presented for the
conduct of any one case– |
|
|
|
(a) to any Civil or Criminal Court, other than a
High Court, or to any revenue Court, or to any Collector or magistrate, or
other executive officer, except such as are mentioned in clauses (b) and (c)
of this number; |
Two rupees. |
|
|
(b) to Commissioner or Revenue, Circuit or
Customs or to any officer charged with the executive administration of a
Division, not being the Chief Revenue or Executive Authority; |
Two rupees. |
|
|
(c) to a High Court,
Board of Revenue or other Chief Controlling Revenue or Executive Authority. |
Three rupees. |
|
8. |
Memorandum of appeal when the appeal is not from a
decree or an order having the force of a decree and is presented– |
|
|
|
(a) to any Civil Court other than a High Court,
or to any Revenue Court or Executive Officer other than the High Court or
Chief Controlling Revenue or Executive Authority; |
Three rupees. |
|
|
(b) to the Central Board of Revenue under section
188 of the Sea Customs Act, 1878, or section 35 of the Central Excise and
Salt Act, 1944; |
Twenty-five rupees. |
|
|
(c) to High Court or
other Chief Controlling Executive or Revenue Authority. |
Ten rupees. |
|
9. |
Caveat. |
Ten rupees. |
|
10. |
Petition
in a suit under the Native Convert’s Marriage Dissolution Act, 1866. |
Ten rupees. |
|
11. |
Plaint or memorandum of appeal in each of the following
suits– |
|
|
|
(i) to alter or set
aside a summary decision or order of any |
Ten rupees. |
|
|
(ii) to
alter or cancel any entry in a register of the names of proprietors of
Revenue-paying estates; |
Ten rupees. |
|
|
(iii) to
obtain a declaratory decree when no consequential relief is prayed; |
Thirty rupees. |
|
|
(iv) to
set aside an award; |
Ten rupees. |
|
|
(v) to
set aside an adoption; |
Ten rupees. |
|
|
(vi) to
set aside an alienation; |
Fifteen rupees. |
|
|
(vii) every other suit where it is not possible to estimate at a
money-value the subject-matter in dispute, and which is not otherwise
provided for by this Act. |
Ten rupees. |
|
12. |
Application
under Chapter III of the Arbitration Act, 1940. |
Twenty rupees. |
|
13. |
Agreement
in writing stating a question for the opinion of the Court under the Code of
Civil Procedure, 1908. |
Twenty rupees. |
|
14. |
Every
petition under the Divorce Act, 1869, except petitions under section 44 of
the same Act, and every memorandum of appeal under section 55 of the same
Act. |
Twenty rupees. |
|
15. |
Plaint
or memorandum of appeal under the Parsi Marriage
and Divorce Act, 1936. |
Twenty rupees. |
|
16. |
Plaint
or memorandum of appeal in a suit by a reversioner
under the Punjab Customary Law for a declaration in respect of an alienation
of ancestral land. |
Twenty rupees. |
|
17. |
For
determination of fair rent or eviction of tenant under sections 4 and 13 of
the West Pakistan[40]
Urban Rent Restriction Ordinance, 1959 (VI of 1959)– |
|
|
|
(i) Where the property involved is exempted from
Property Tax under the West Pakistan[41]
Urban Immovable Property Tax Act. |
Five rupees. |
|
|
(ii) Where
such property is assessed to Urban Immovable Property Tax. |
Fifteen rupees. |
Sixth
Schedule
(See Section 10)
|
Serial
No. |
Description of fee and relevant rule of the |
Fee |
|
1 |
2 |
3 |
|
[42][1. |
(i) Licence for installation of new cotton
ginning factory. |
Rs.125 per roller or its equivalent subject to a
maximum of Rs. 5,000. |
|
|
(ii) Licence
for installation of a new cotton pressing factory. |
Rs.5,000 per bailing press.] |
|
2. |
Licence
for working a cotton ginning, cotton pressing or cotton seed oil factory
(before 31st August) under rule 12. |
(i) Rs.20 for single roller or per saw gin with
ten saws and Rs.30 per double roller gin. (ii) Rs.50
per seed oil factory. (iii) Rs.200
per cotton pressing factory. |
|
3. |
Licence
for working a cotton ginning, cotton pressing or cotton seed oil factory
(after 31st August) under rule 12. |
(i) Rs.2 per day in
addition to fees prescribed in 2 (i) per single
roller or per saw gin with ten saws and Rs.3 per day in addition to the fees
prescribed under 2 (i) per double roller gin; (ii) Rs.2
per day in addition to the fees prescribed under 2 (ii); and (iii) Rs.2
per day in addition to the fees prescribed under 2 (iii). |
|
4. |
Allotment
of identification mark to factory under rule 12. |
Rs.30
per annum. |
|
5. |
Licence
for alteration or extension of an existing cotton ginning or pressing factory
under rule 12. |
Rs.400. |
|
6. |
Duplicate
copy of a licence under rule 12. |
Rs.40. |
|
7. |
Licence
for installation of new or alteration or extension of an existing cotton seed
oil factory under rule 12. |
Rs.200. |
|
8. |
Licence for bringing into a tract or area, cotton or
cotton-seed other than that prescribed for that tract or area under rule 12. |
40 paisa per maund of unginned cotton, Rs.1 per maund
of ginned cotton, 10 paisa per maund of cotton-seed. |
|
9. |
Receipt
of cotton during a cotton year (cotton fee) under rule 12. |
[43][paisa ten per kg [44][to
be paid within the prescribed period].] |
[1]This Act
was passed by the Punjab Assembly on 29th June, 1973; assented to by the
Governor of the Punjab on 29th June, 1973; and, published in the Punjab Gazette
(Extraordinary), dated 29th June, 1973, pages, 999-A to 999-S.
[2]Omitted by the
[3]Now ‘Provincial’, see the Federal Adaptation of Laws
Order, 1975 (P.O. 4 of 1975).
[4]Now ‘
[5]Now ‘
[6]Now ‘
[7]Substituted by the
[8]Substituted by the
[9]Substituted by the
[10] Substituted by the
[11]Substituted
for the figures “150” by the Punjab Finance Act, 2004 (XIX of 2004).
[12]Substituted
for the figures “150” by the Punjab Finance Act, 2004 (XIX of 2004).
[13] Substituted
for the figures “200” by the Punjab Finance Act, 2004 (XIX of 2004).
[14]Substituted by the
[15] Substituted by the
[16]Substituted by the
[17]Added by the
[18]Substituted
by the
[19]Substituted by the
[20]Substituted by the
[21]Substituted by the
[22]Substituted by the
[23]Added by the
[24]Substituted
by the
[25]Substituted by the
[26]Substituted for the figure
“100.00” by the Punjab Finance Act, 2004 (XIX of 2004).
[27]Substituted
by the
[28]Substituted for the figure
“200.00” by the Punjab Finance Act, 2004 (XIX of 2004).
[29]Substituted
by the
[30]Substituted for the figure
“200.00” by the Punjab Finance Act, 2004 (XIX of 2004).
[31]Substituted
by the
[32]Substituted for the following by the Punjab Finance Act 2016 (XXXV
of 2016), effective from 1st day of July 2016:
|
“(ii) exceeding
1000cc but not exceeding 2000cc |
2% of the value of the vehicle” |
[33]Substituted
by the
[34]Substituted for the figure
“100.00” by the Punjab Finance Act, 2004 (XIX of 2004).
[35]Substituted by the
[36]Added by
the
[37]Substituted by the
[38]Added by the
[39]Added by the
[40]Now ‘
[41]Now ‘
[42]Substituted by the
[43]Substituted first by the
Punjab Finance (Amendment) Act, 1973 (XIX of 1973) and then by the Punjab
Finance Ordinance, 2001 (VI of 2001).
[44]Substituted for the words,
figure and letters “if paid by 31st March” by the Punjab Finance
Ordinance, 2002 (XXXVII of 2002).