(2)  In particular and without prejudice to the generality of the foregoing power, such rules may provide for,–

(a)      the manner and time of payment of cess;

(b)      the manner of collection and recovery of arrears of cess; and

(c)      any other matter, not inconsistent with the provisions of this Act, for which provision is, in the opinion of the Federal Government, necessary for carrying out the purposes of this Act.

7.     Power to amend the First Schedule.–The Federal Government may, by notification in the official Gazette, make such amendments in the First Schedule as it deems fit.

8.     Validation of the cess collected.–(1) Notwithstanding any omission or anything to the contrary contained in the Gas Infrastructure Development Cess Act, 2011 (XXI of 2011) or the Gas Infrastructure Development Cess Ordinance, 2014 (VI of 2014) or the rules made thereunder or anything to the contrary contained in any decree, judgment or order of any Court, the cess levied, charged, collected or realized by the company from gas consumers under the aforesaid Act or Ordinanace shall be deemed to have been validly levied, charged, collected or realized under the provisions of this Act.

(2)  Where any cess referred to in sub-section (1) has not been paid or realized before the coming into force of this Act or if so paid or realized, has been refunded to or adjusted against other fees or taxes or charges payable by the gas consumers or the company, the same shall be recoverable in accordance with the provisions of this Act:

Provided that the said Cess shall not be collected from industrial sector excluding Fertilizer Fuel Stock, mentioned at S. No. 3 of the Second Schedule to both the Gas Infrastructure Development Cess Act, 2011 (XXI of 2011) and the Gas Infrastructure Development Cess Ordinance, 2014 (VI of 2014), if it has not been collected by it:

Provided further that where gas consumers have collected the said Cess at the rates under the Gas Infrastructure Development Cess Act, 2011 (XXI of 2011) and the Gas Infrastructure Development Cess Ordinance, 2014 (VI of 2014), the collection of the said Cess shall be made on the said rates.

9.     Removal of difficulties.–If any difficulty arises in giving effect to the provisions of this Act, the President may make an order, not inconsistent with the provision of this Act, to remove the difficulty.

10.    The Gas Infrastructure Development Cess Act, 2011 (XXI of 2011), is hereby repealed.

THE FIRST SCHEDULE

[See Section 2(b)]

1.       Sui Northern Gas Pipelines Limited.

2.       Sui Southern Gas Company Limited.

3.       Mari Petroleum Company Limited (formerly Mari Gas Company Limited).

4.       Pakistan Petroleum Limited.

5.       Tullow Pakistan Development Limited.

6.       Oil and Gas Development Company Limited.

7.       Any other company engaged in sale of gas to any category of gas consumers as may be notified in the official Gazette.

THE SECOND SCHEDULE

[See Section 3]

S.No.

Sector

Maximum Rate of Cess (Rs./MMBTU)

(1)

(2)

(3)

1.

Fertilizer-Feed (Old)

300.00

2.

Fertilizer-Feed (New)

300.00

3.

Fertilizer-Fuel

150.00

4.

Captive Power

200.00

5.

Industry

100.00

6.

KESC/GENCO

100.00

7.

IPPs

100.00