Amendment of the Punjab Motor Vehicles
Taxation Act 1958 (W.P. Act No. XXXII of 1958).
Tax on persons engaged in professions, trades, callings or employments.
Amendment of West Pakistan Act
No.X of 1958.
Amendment of Schedule I of Act
No.II of 1899.
Application of existing laws.
Bar of suits in civil courts.
Power to make rules.
PUNJAB FINANCE ACT, 1977
[28 June 1977]
An Act to enhance the rates
of certain taxes
and duties in the Province
of the Punjab.
Preamble.– WHEREAS it is expedient to
enhance the rates of certain taxes and duties in the Province of the
It is hereby enacted
1. Short title, extent
(1) This Act may be called in the Punjab Finance Act, 1977.
(2) It shall extend
to the Province of the Punjab.
(3) It shall come
into force on and from the first day of July 1977.
2. Amendment of the
Punjab Motor Vehicles Taxation Act 1958 (W.P. Act No. XXXII of
1958).– For the
Schedule to the Punjab Motor Vehicles Taxation Act, 1958, the Schedule given
in the First Schedule to this Act shall be substituted.
3. Tax on persons engaged in professions, trades, callings
or employments.– (1) With effect from 1st July, 1977, there
shall be levied and collected from the persons or classes of persons
mentioned in column 2 of the Second Schedule to this Act engaged in a
profession, trade, calling or employment [wholly
or partly] in the Province of the Punjab a tax for each financial year at
the rates mentioned in column 3 of the said Schedule.
(2) If a person is
engaged in more than one profession, trade, calling or employment he shall
pay the tax only in respect of one such profession, trade, calling or
employment for which rate of tax is the highest.
(3) The Government
may exempt any person or class of persons from the payment of the tax.
(4) Section 11 of
the Punjab Finance Act, 1964 (W.P. Act XXXIV of 1964) is hereby repealed.
A person who fails to pay the tax within the prescribed time, shall, in
addition to the amount of tax, be liable to pay a penalty not exceeding the
amount of tax.]
4. Amendment of West
Pakistan Act No.X of 1958.–
In the Punjab Entertainments Duty Act, 1958, in section 3, for sub-section
(1), the following shall be substituted:-
“(1) There shall be
levied and paid to the Government on all payments for admission to any
entertainment, a duty, hereinafter referred to as the ‘entertainment duty’,
at the rate of one hundred and twenty-five per cent of such payment
including air-conditioning surcharge, if such payment exceeds one rupee and
at the rate of one hundred per cent if such payment does not exceed one
Provided that if the amount of duty at the aforementioned rates is not a
multiple of five paisa, the amount of duty shall be rounded to the next
higher multiple of five paisa:
Provided further that where the proprietor of an entertainment admits any
person to any place of entertainment without any payment or on payment of an
amount less than the amount normally charged for admission thereto, the
entertainment duty shall nevertheless be levied and paid on the amount which
would have been normally charged for admission to that place.
Explanation I– In case there be different
classes in connection with an entertainment, the phrase “place of
entertainment” means the class to which a person is admitted.
The fact that any such person as is mentioned in the proviso to this
sub-section has been admitted to a class more advantageously placed for
viewing the entertainment than the class of which the others making larger
payments are admitted, may be taken into account for determining whether the
payment made is not that normally charged.”
5. Amendment of
Schedule I of Act No.II
of 1899.– In the Stamp Act, 1899, in Schedule
I, for the existing Article 23, the following shall be substituted:-
“23. CONVEYANCE as
defined by section 2(10) not being a TRANSFER charged or exempted under
In case of agricultural land. Rupees four for every rupee one hundred or
part thereof of the value of land.
In any other case. Rupees five and a half for every rupee
one hundred or part thereof of the value of the property.
6. Application of existing
Where any tax imposed or any duty levied by this Act is by way of an
addition to any tax imposed or duty 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 duty shall,
as far as applicable, apply to the assessment, collection and recovery of
additional tax or duty under this Act.
7. 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 duty made under this Act and the rules made
8. Power to make
Government may make rules for the purposes of carrying out the provisions of
(See Section 2)
Description of Motor
Annual rate of tax
Motor-cycles (including motor scooters) and Motor-cycles with
attachment for propelling the same by mechanical power not exceeding
410 Kg. in unladen weight:
Bicycles not exceeding 90 k.g. in
Bicycles exceeding 90 Kg. in unladen weight
Bicycles drawing a trailer or side-car
Rate for appropriate cycle plus Rs. 12
Vehicles not exceeding 250 K.g. in
unladen weight, adapted and used for invalids
Vehicles (including tricycles) used for the transport or haulage of
goods or materials weighing more than 410 Kg. in unladen
Electrically propelled vehicles not exceeding 1,250 Kg. in unladen
Vehicles with maximum laden capacity upto
2,030 Kg. (including delivery vans)
Vehicles with maximum laden capacity exceeding 2,030 Kg. but not
exceeding 4,060 Kg.
Vehicles with maximum laden capacity exceeding 4,060 Kg. but not
exceeding 6,090 Kg.
Vehicles with maximum laden capacity exceeding 6,090 Kg. but not
exceeding 8,120 Kg.
Vehicles with maximum laden capacity exceeding 8,120 Kg.
Vehicles drawing a trailer
Rate for appropriate vehicle plus Rs.200
Vehicles plying for hire and ordinarily used for the transport of
passengers (taxis and buses)–
Tricycles propelled by mechanical power (rickshaw cabs) with seating
capacity of not more than 3 persons
Motor vehicles with a seating capacity of more than 20 persons
plying for hire exclusively within the limits of a Corporation,
Municipality or Cantonment
Mini buses with a seating capacity of more than 6 and less than 20
persons plying for hire exclusively within the limits of
Corporation, Municipality or Cantonment
Other vehicles with a seating capacity of not more than 4 persons
Other vehicles with a seating capacity of more than 4 but not more
than 6 persons
Other vehicles with a seating capacity of more than 6 persons
The seating capacity for the purpose of this Article does not
include the seats meant for driver and conductor.
Motor vehicles other than those mentioned above and having–
Seating capacity of not more than one person
Seating capacity of not more than 3 persons
Seating capacity of more than 3 persons
Station wagons used for private purposes shall be taxed under
(See section 3)
Class of persons
Rate of tax per annum(rupees)
Companies registered under the Companies Act, 2017 or under the
relevant law for the time being in force, with paid up capital
Up to rupees 5 million
exceeding rupees 5 million but not exceeding rupees 50 million
exceeding rupees 50 million but not exceeding rupees 100 million
exceeding rupees 100 million but not exceeding rupees 200
exceeding rupees 200 million
Persons other than companies, owning factories as defined under
the Factories Act, 1932 and having
employees not exceeding 10
employees exceeding 10 but not exceeding 25
employees exceeding 25
other than companies owning commercial establishments having 10
or more employees
Within metropolitan and municipal corporation limits
other commercial establishments other than wholesalers and
Persons engaged in the import or export of goods who, during the
preceding financial year, imported or exported goods of the
exceeding rupees 1 lac but not exceeding rupees 1 million
exceeding rupees 1 million but not exceeding rupees 5 million
exceeding rupees 5 million
Contractors, builders and property developers, who during the
preceding financial year supplied to the Federal or the
Provincial Government or a company or a factory or a commercial
establishment or an autonomous or a semi
autonomous organization or any Local Authority; goods,
commodities and services of the value:
not exceeding rupees 1 million
exceeding rupees 1 million but not exceeding rupees 10 million
exceeding rupees 10 million but not exceeding rupees 50 million
exceeding rupees 50 million
Persons engaged in various professions and providing different
services such as:
Medical Consultants or Specialists/Dental Surgeons
Registered Medical Practitioners
Others including Homoeopaths, Hakeems and Ayuervedics–
(a) Within Metropolitan and Municipal Corporation limits
Franchisee, Authorized dealers/Agents and distributors
Property Developers / Builders & Marketing Agent/Company engaged
in the development marketing and management of residential,
commercial or industrial properties
Hotels, Hostels (except hostels owned and operated by an
educational institution itself) / Guest Houses / Motels /
Resorts providing lodging facilities
Restaurants / Eateries / Fast Food Points / Ice Cream Parlors /
Bakeries / Confectioners / Sweets Shops with air conditioning
Persons who are engaged in a profession, trade, calling or
employment who were assessed to pay income tax during the
preceding financial years.
Act was passed by the Punjab Assembly on 27th June, 1977; assented to by
the Governor of the Punjab on 28th June; and, published in the Punjab
Gazette (Extraordinary) dated 28th June, 1977, paged 909-914.
by the Punjab Finance Ordinance, 2000 (III of 2000).
by the Punjab Finance Ordinance, 1978
(XIII of 1978).
Substituted first by the Punjab Finance Ordinance 2000 (III of 2000),
and then by the Punjab Finance Act 2019 (XV of 2019).
Substituted by the Punjab Finance Act 2021 (XIX of 2021), effective from
1st July 2021, for the following,:
Class of Persons
Rate of tax per annum
Persons other than companies owning commercial establishments
having 10 or more employees
(a) Within Metropolitan and Municipal Corporation limits
All other commercial establishments other than wholesalers and
Substituted for the words “Motor Car” by the Punjab Finance Act 2021
(XIX of 2021), effective from 1st July 2021.
Inserted by the Punjab Finance Act 2021 (XIX of 2021), effective from 1st
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