An Act to adapt and enforce the Finance Act, 2013, as in force in Pakistan and the rules made thereunder, in Gilgit-Baltistan

[Gazette of Pakistan, Extraordinary, Part-I, 18th December, 2013]


No. C-1(2)/2013 GBC, DATED 17.12.2013.–The following Act, passed by the Gilgit-Baltistan Council on 6th December, 2013 and authenticated by the Chairman, Gilgit-Baltistan Council/Prime Minister of Pakistan, is hereby published for general information.

WHEREAS it is expedient to adapt and enforce the Finance Act, 2013 (XXII of 2013) and rules made thereunder, as in force in Pakistan and to provide for matters connected therewith or ancillary thereto;

It is hereby enacted as follows:–

  1. Short title, extent and commencement.–(1) This Act may be called the Gilgit-Baltistan Council Finance (Adaptation) Act, 2013.

(2)     It extends to the whole of Gilgit-Baltistan.

(3)     It shall come into force at once.

  1. Adaptation of Finance Act, 2013 of Pakistan.–The Finance Act, 2013 (XXII of 2013), hereinafter referred to as the said Act, as in force in Pakistan immediately before the commencement of this Act and all rules made and notifications issued thereunder are adapted and shall, as far as practicable, be in force in Gilgit-Baltistan subject to the following modifications, namely:–

(1)     the expressions “Pakistan” , “Government”, “Federal Government”, “Federal Board of Revenue” or any other expression howsoever worded, referring to any Executive Government, shall, as far as practicable, be construed to refer to the “Gilgit-Baltistan”. the “Gilgit-Baltistan Council” , the “Board of Revenue” and the reference to Pakistan or any part of Pakistan shall be construed to refer to Gilgit-Baltistan;

(2)     the expression “Provincial Government” shall be construed to refer to the Gilgit-Baltistan Government; and

(3)     The following four Sections (No. 3.4, 6 & 8) of the said Act shall be excluded from the purview of this Act. namely:–

          (a)      Section 3.    Amendment of Act XXVII of 1974.

          (b)     Section 4.    Amendment of Act LXXXII of 1975.

          (c)      Section 6.    Amendment of Ordinance XXIII of 2001.

          (d)     Section 7.    Amendment of Ordinance XLIX of 2001.

          (e)      Section 8.    Amendment of Federal Excise Act, 2005.

          (f)      Section 9.    Income Support Levy Act, 2013.

(4)     The clause (15) inserted vide Gilgit-Baltistan Council Income Tax (Adaptation) Act, 2012 shall be renumbered as (14A).

  1. Removal of difficulty.–If any difficulty or question arises in giving effect to the provisions of this Act or in regard to the construction to be placed on any adaptation, the Council may, from time to time, make such provisions or give such directions, not inconsistent with the provisions of this Act, as appear to it to be necessary for the purpose of removing such difficulty.
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