West Pakistan Motor Vehicles Taxation Act, 1958
The West Pakistan Motor Vehicles Taxation Act, 1958
(XXXII OF 1958)
Adapted
by
AJ&K Legislative Assembly
The Federal Excise
Act, 2005
As amended up to 30th
June, 2019 by Finance Act, 2019
| Contents | ||
| Section | Description | Page |
| Chapter I – Preliminary | 4 | |
| 1 | Short title, extent and commencement. | 4 |
| 2 | Definitions. | 4-9 |
| Chapter-II – Levy, Collection and Payment of duty | 10 | |
| 3 | Duties specified in the First Schedule to be levied. | 10 |
| 4 | Filing of return and payment of duty etc | 12 |
| 5 | Zero rate of duty and drawback of duty etc. | 13 |
| 6 | Adjustment of duties of excise. | 13 |
| 7 | Application of the provisions of the Sales Tax Act, 1990. | 14 |
| 8 | Default surcharge. | 15 |
| 9 | Liability for payment of duty in the case of private companies or business enterprises or in case of sale of business ownership. | 15 |
| 10 | Applicable value and rate of duty. | 16 |
| 11 | Collection of excess duty etc. | 16 |
| 12 | Determination of value for the purposes of duty | 16 |
| 13 | Registration | 17 |
| 14 | Recovery of unpaid duty or of erroneously refunded duty or arrears of duty, etc | 18 |
| 14A | Short paid amounts recoverable… | 19 |
| 14B | Assessment giving effect to an order.–. | 19 |
| 15 | Application of the Customs Act, 1969 (IV of 1969) to Federal excise duties | 19 |
| 16 | Exemptions | 19 |
| 17 | Records | 20 |
| 18 | Invoices | 22 |
| Chapter-III – Offences and Penalties | 22 | |
| 19 | Offences, penalties, fines and allied matters | 22-25 |
| 19A | Proceedings against authority and persons.– | 26 |
| 20 | Appointment of Special Judges for trial of offences | 26 |
| 21 | Trial of offences by Special Judge. | 26 |
| 21A | Appeal against the order of Special Judge. | 27 |
| 22 | Power to arrest and prosecute. | 28-30 |
| 23 | Power to summon persons to give evidence and produce documents in inquiries | 30 |
| 24 | Officers required to assist [officer of Inland Revenue] | 31 |
| Chapter-IV – Searches, Arrests and Seizures | 31 | |
| 25 | Searches and arrests how to be made | 31 |
| 26 | Power to seize. | 31 |
| 27 | Confiscation of cigarettes. | 31 |
| 28 | Power to release seized conveyance. | 32 |
| Chapter-V – Powers, Adjudication and Appeals | 32 | |
| 29 | Appointment of Federal excise Officers and delegation of powers. | 33-36 |
| 30 | Use of powers of subordinate officer | 36 |
| 31 | Omitted. | 36 |
| 32 | Option to pay fine in lieu of confiscation of conveyance | 36 |
| 33 | Appeals to [Commissioner] (Appeals). | 36 |
| 34 | Appeals to the Appellate Tribunal. | 37 |
| 34A | Reference to High Court. | 38 |
| 35 | Powers of Board or [Commissioner] to pass certain orders. | 39 |
| 36 | Power to rectify mistakes in orders. | 39 |
| 37 | Deposit, pending appeal, of duty demanded or penalty levied. | 40 |
| 38 | Alternative dispute resolution | 41-42 |
| 39 | Exclusion of time taken for copy | 42 |
| Chapter-VI – Supplemental Provisions | 44 | |
| 40 | Power of Board to make rules | 44 |
| 41 | Bar of suit and limitation of suit and other legal proceedings. | 44 |
| 42 | Observance of Board’s orders, directions and instructions. | 44 |
| 42A | Reference to authorities | 44 |
| 42B | Selection for audit by the Board | 45 |
| 42C | Reward to Inland Revenue officers and officials | 45 |
| 42D | Reward to whistleblowers | 45 |
| 43 | Removal of difficulties and condonation of time etc. | 46 |
| 43A | Issuance of duplicate of [Federal Excise] documents. | 46 |
| 44 | Refund of duty. | 47 |
| 44A | Delayed refund. | 47 |
| 45 | Access to records and posting of excise staff, etc. | 47 |
| 45A | Monitoring or tracking by electronic or other means. | 48 |
| 46 | Audit. | 48-49 |
| 47 | Service of notices and other documents | 50 |
| 47A | Agreements for the exchange of information | 51 |
| 47B | Disclosure of information by a public servant | 52 |
| 47C | Validation | 52 |
| 48 | Repeal | 52 |
| 49 | Fee and service charges | 52 |
| FIRST SCHEDULE | 53 | |
| Table-I | 53-57 | |
| Table-II | 58-61 | |
| SECOND SCHEDULE | 62 | |
| THIRD SCHEDULE | 63 | |
| Table-I | 63-70 | |
| Table-II | 70-72 | |
| FOURTH SCHEDULE | 73 | |
The West Pakistan Motor Vehicles Taxation Act, 1958
(XXXII OF 1958)
Adapted
by
AJ&K Legislative Assembly
The Azad Jammu and Kashmir Education Cess Act, 1975
(Act IV of 1975)
Legislated
by
AJ&K Legislative Assembly
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Adapted
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