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The Sindh Government Gazette
GOVERNMENT OF SINDH
LAW DEPARTMENT
NOTIFICATION
Karachi the 30th  June, 2000

No. S. LEGIS. 1(7)/2000.- The following ordinance made by the Governor of Sindh is hereby published for general information:-

THE SINDH FINANCE ORDINANCE, 2000
SINDH ORDINANCE NO. VII OF 2000
AN
ORDINANCE

to rationalize, levy and enhance certain taxes and duties in the Province of Sindh.

Preamble:

WHEREAS it is expedient to rationalize, levy and enhance certain taxes and duties for the Province of Sindh:

AND WHEREAS the Provincial Assembly stands suspended in pursuance of the Proclamation of the fourteenth day of October, 1999, and the Provisional Constitution Order No.1 of 1999:

AND WHEREAS the Governor of Sindh is satisfied that circumstances exist which render it necessary to take immediate action:

NOW, THEREFORE, in pursuance of the aforesaid Proclamation and the Provisional Constitution Order read with Provisional Constitution (Amendment) Order No. 9 of 1999, instructions of the Chief Executive and in exercise of all powers enabling him in that behalf, the Governor of Sindh is pleased to make and promulgate the following Ordinance:-

1. Short title and commencement:
(1) This Ordinance may be called the Sindh Finance Ordinance, 2000.
(2) It shall come into force on and from 1st day of July, 2000.

2. Definitions:
In this Ordinance, unless there is anything repugnant in the subject or context-
(a) "Government" means the Government of Sindh;
(b) "Prescribed" means prescribed by rules;
(c0 "rules" means rules made under this Ordinance.

3. Amendment of Act XXI of 1860:
In the Societies Registration Act, 1860-
(a) in section 3, for the words "one thousand and five hundred rupees" the words "fifteen thousand rupees" shall be substituted.
(b) in section 19 for the words "two hundred rupees" the words "five hundred rupees" shall be substituted.

4. Amendment of Act II of 1899:
In the Stamp Act, 1899, in its application to the Province of Sindh, in Schedule-I-
(i) after section 27-A, the following shall be inserted:-
Valuation of rural immovable property:
"27-B. Where any instrument is chargeable with advalorem duty under Article 23 or Article 31 or Article 33, of Schedule 1, the value of the property involved shall be calculated according to the valuation table notified by the Collector in respect of properties situated in particular rural areas:

Provided that where the value given in the valuation table, when applied to any property, appears to be excessive, the Commissioner may on application made to him by the aggrieved person, determine its correct value and for the that purpose the provisions of section 31 and section 32 shall apply mutatis mutandis."

(ii) after Article 11-A, the following new Article shall be inserted:-

Declarations of printing presses authenticated by the competent authority. Five thousand rupees per declaration.
EXPLANATION-I: The duty shall be paid by the declarant.
EXPLANATION-II: The declaration shall not be authenticated unless the duty is paid.

(iii) in Article 12-B, in column 2 for the words "Two hundred twenty five rupees", the words "Four hundred rupees" shall be substituted.

(iv) in Article 22-A, the words and comma "or agreement for an award of collection rights of octroi, export tax" shall be omitted.

9v0 in Article 23, in column 2, against clauses (a) and clause (b0 for the words "nine rupees" and "seven rupees", the words "five rupees" shall be substituted.

(vi) for Article 35, the following shall be substituted:-

"35. Lease, including an under-lease or sub-lease and any agreement to let or sub-let:
(i) where the lease related to flats, shops, offices, town houses and bungalows, together with the right in the undivided share of the plot and where the value thereof determined in accordance with the valuation table under section 27-A-

(a) if does not exceed five lac rupees: Nil
(b0 if exceeds five lacs rupees but does not exceed ten lacs rupees. the same duty as leviable on a conveyance (No.23) for a consideration equal to one twentieth of such value determined on the basis of valuation table.
(c) if exceeds ten lacs rupees. The same duty as leviable on a conveyance (No.23) for a consideration equal to one tenth of such value determined on the basis of valuation table.
(ii) in any other case; One percent of the total amount of the rent payable under the lease including advance rent, if any, payable under the lease and two percent on the amount of the premium, if any.

(vii) in Article 40, after clause (c), the following new clause shall be added:

"(d) hypothecation of moveable property and based on interest. 0.2% of the amount of the loan or finance mentioned in the document.
(viii) in Article 47-
(a) in part-A, in para (1), in clause (ii), in column 2, for the words "Thirty paisa" and "Fifteen paisa" the words "Fifty paisa" and "Twenty five paisa" respectively shall be substituted.

(b) in part-B, in para (1) in clause (ii) in column 2, for the words "Three rupees", the words "Twenty rupees" shall be substituted.
(ix) In Article 48-
(a) in column 2, against clauses (d) and (ee), for the words "Three hundred rupees" and "Five hundred rupees" the words "Five hundred rupees" and "Five thousand rupees" shall respectively be substituted.

(b) after clause (ee), the following shall be added:

"(eee) when given not for consideration and authorizing the attorney generally to sell immovable property except Pakistanis residing Overseas who shall be charged at the rate mentioned against (ee)."








Ten thousand rupees."

5. Amendment of Sindh Act No. V of 1958:
In the Sindh Urban Immovable Property Tax Act, 1958-

(a) in section 2, in clause (e), before the semicolon the words "and any person against whom any proceeding under this Act has been established for the levy and payment of tax" shall be inserted."

(b) in section 3, after sub-section (2-A), the following new sub-section shall be inserted:
"(2-B). Notwithstanding the provisions of sub-section (2) but subject to enforcement of new valuation lists in accordance with section 7. Government may charge levy and collect a tax at a rate not exceeding twenty percent of the valuation as may be prescribed.

(c) in section 4, for clause (f), the following shall be substituted:
"(f) building and lands or portions thereof used exclusively for mosques, churches, syngogues, temples, gurdawaras, dharamsalas, drinking water fountains, public burial or burning grounds or places earmarked for the disposal of the dead.

(d) after section (5), the following new sections 5-A shall be added:-
"5-A. Valuation Tables to ascertain annual value.

Notwithstanding the provisions of section 5 the annual value may be determined on the basis of the valuation tables as may be notified by or under the authority of government for various locations.

(e) section 7-D, the following shall be substituted:-
"7-D. Notwithstanding any thing contained in this Act-
(i) the existing gross annual rental value of lands and buildings shall be raised by twenty percent and the tax shall be levied and collected accordingly until the enforcement of new valuation list;

(ii) the gross rental value under clause (i) shall be raised by an additional twenty percent and the tax shall be levied and collected accordingly until the enforcement of new valuation list.

(f) after section 7-D, the following new section shall be added:-
"7-E. Where tax is levied and collected under sub-section (2-B) of section 3, no betterment tax, surcharge and additional surcharge shall be levied and collected."

(g) in section 8, in sub-section(2), for the word "Commissioner" the word "Director General" shall be substituted.

(h) in section 16 after sub-section (4), the following new sub-section shall be added:-

"(5). Notwithstanding anything contained in any law, any sum on account of the tax levied or penalty imposed under this Act remaining unrecovered shall be recoverable as arrears of land revenue."

(i) in section 23, sub-section (4) shall be omitted.

6. Amendment of Sindh Act No. XXXII of 1958:
In the Sindh Motor Vehicles Taxation Act, 1958, the Schedule shall be substituted by the Schedule-1 to this Ordinance.

7. Amendment of Sindh Act XXIV of 1964:
In the Sindh Finance Act, 1964-

(i) in the Fifth Schedule for serial No.2 and entries there-against, the following shall be substituted:-
a) Domestic three paisa per unit of the energy.
b) Office or Commercial three paisa per unit of the energy.
c) Industrial undertaking one paisa per unit of the energy.
d) tubewells, Irrigation and Agricultural machinery one and half paisa per unit of the energy.

(ii) the Seventh Schedule of the Finance Act, 1964 shall be substituted by the Schedule-II to this Ordinance.

8. Amendment in Sindh Ordinance No. V of 1972:
In the Sindh Wildlife Protection Ordinance, 1972, in section 33, in sub-section (3), for the words "Fifteen hundred" the words "Fifteen thousand" shall be substituted.

9. Conversion of plots:
Notwithstanding anything contained in any law, there shall be levied and collected a tax on conversion of residential property and agricultural land when converted for other purposes, in addition to differential of values between such uses to be determined by Board of Revenue as per Land Grant Policy 1999, based on valuation table in as follow:-

a) conversion of residential property for commercial purposes. ten percent of the value of the commercial property based on valuation table in the area;
b) conversion of agricultural land
(i) for residential purposes.
Five percent of the value of residential property based on valuation table in the area.
(ii) for commercial purposes. Ten percent of the value of the commercial property based on valuation table in the area.
(iii) for industrial purposes. Ten percent of the value of industrial property based on valuation table in the area.

EXPLANATION:- for the purpose of this section "valuation table" means the valuation table prescribed under the Stamp Act, 1899.

10. Registration of Private Security Agencies:
Notwithstanding any thing contained in any law, there shall be levied and collected a registration fee for registration of and issuance of N.O.C. to a Private Security Agency to operate in the Province of Sindh at the following rates:-

(a) Fee at the time of Registration Rs. 100,000/-
(b) Annual Renewal fee Rs. 20,000/-
(c) Branch office other than the head office in Sindh. Rs. 40,000/-
(d) Security clearance of Guards.
(i) within Karachi Rs. 300/- per head.
(ii) within Province Rs. 400/- per head
(iii) outside the Province. Rs. 1800/- per head

11. Power to make rules:
Government may make rules for carrying into effect the purposes of this Ordinance and such rules may, among other matters, prescribe the procedure for the assessment, collection, payment and recovery of any tax levied or the imposition of any penalty under this Ordinance, in so far as such procedure is not provided in this Ordinance.

SCHEDULE-I
(See section 6)

"THE SCHEDULE"
(See section 3)

S.No. DESCRIPTION OF MOTOR VEHICLES TAX ON EACH VEHICLE
1. (a) Motor cycle/Scooter not already registered Rs. 1000/-once at the time of registration with extra tax of Rs. 200/- if the vehicle is fitted with trailer or cabin.
(b) Motor Cycle/scooter already registered and since first registration, the vehicle-
(i) has not completed 5 years.
Rs. 600/- once for all or Rs. 80/- per annum.
(ii) has completed 5 years but has not completed 10 years. Rs. 300/- once for all or Rs. 80/- per annum.
(iii) has completed 10 years but has not completed 15 years. Rs. 100/- once for all or Rs.80/- per annum.
2. Motor Vehicles not exceeding 250 Kgs. in unladen weight adopted and used for invalids. No tax.
3. Vehicle (trucks/trailers/delivery vans) used for the transport or haulage of goods or materials
(a) Electricity propelled vehicles not exceeding 1250 kg in unladen weight Rs. 500/-
(b) Vehicles (including delivery vane) with maximum laden capacity upto 2030 kg. Rs. 800/-
(c) Vehicles with maximum laden capacity exceeding 2030 kg but not exceeding 4060 kg. Rs. 800/-
(d) Vehicle with maximum laden capacity exceeding 4060 Kg but not exceeding 6090 Kg. Rs. 1200/-
(e) Vehicle with maximum laden capacity exceeding 6090 Kg but not exceeding 8120 Kg. Rs. 2000/-
(f) Vehicles with maximum laden capacity exceeding 8120 Kg but not exceeding 12000Kg. Rs. 4000/-
(g) Vehicles with long trailers or other vehicles with maximum laden capacity exceeding 12000 Kg but not exceeding 16000 Kg. Rs. 6000/-
(h) Vehicles with long trailer or other vehicle with maximum laden capacity exceeding 16000 Kg. Rs. 8000/-
4. VEHICLES PLYING FOR HIRE AND ORDINARILY USED FOR THE TRANSPORT OF PASSENGERS (TAXIS AND BUSES)
(i) Tricycle propelled by mechanical power (rickshaw cabs) with seating capacity of not more than 3 persons. Rs. 400/-
(ii) Motor vehicles with a seating capacity of more than 20 person plying for hire exclusively within the limit of a Corporation. Municipality or cantonment or partly within and partly out side such limits with sixty per cent of the total length of the route falling within the limits of a Corporation., Municipality or Cantonment. Rs. 100/- per seat.
(iii) Mini buses with a seating capacity of more than 6 and less than 20 persons plying for hire exclusively within the limits of a corporation, Municipality or cantonment. Rs. 160/- per seat.
(iv) Other vehicles with a seating capacity of:
a) Not more than four persons
b) More than four but not more than six persons

Rs 520/-
Rs. 660/-
c) More than six persons:
(i) Air-conditioned
(ii) Non-air-conditioned

Rs. 150/- for every extra seat.
Rs 100/- for every extra seat.
5. Motor Vehicles (Motor Cars/Jeeps) other than those mentioned above and having:
a. seating capacity of not more than three persons.
b. seating capacity of more than three persons but not more than six persons:-
(i) With engine power and exceeding 1000CC.
(ii) With engine power exceeding 1000cc but not exceeding 1300cc.
(iii) With engine power exceeding 1300cc but not exceeding 1500cc.
c. seating capacity for more than six person

Rs. 500/-

Rs. 1000/-
R. 1500/-
Rs. 2000/-
Rs. 400/- per seat
6. (i) Tractor without trailer
(ii) If trailer is attached with tractor
(iii) With engine power exceeding 1500cc but not exceeding 2500cc.
(iv) With engine power exceeding 2500cc.
Rs. 200/-
Rs. 300/-
Rs. 3000/-
Rs. 5000/-

SCHEDULE-II
(See section 7 (ii))

"SEVENTH SCHEDULE"
(See section II)

S. NO. CATEGORIES RATE OF TAX PER ANNUM
1. All persons engaged in any profession, trade, calling or employment, other than those mentioned hereinafter and assessed to income tax in the preceding financial year. Rs. 150/-
2. All limited Companies, Modarabas, Mutual Funds and any other body corporate with paid-up capital or paid up share capital and reserves in the preceding year which ever is more:-
(i) not exceeding Rs. 10.0 million
(ii) exceeding Rs. 10 million but not exceeding Rs. 25 million.
(iii) exceeding Rs. 25 million but not exceeding Rs. 50 million.
(iv) exceeding Rs. 50 million but not exceeding Rs. 100 million.
(v) exceeding Rs. 100 million but not exceeding Rs. 200 million.
(vi) exceeding Rs. 200 million.


Rs. 10,000/-
Rs. 15,000/-
Rs. 20,000/-
Rs. 50,000/-
Rs. 75,000/-
Rs. 100,000/-

EXPLANATION: The paid-up share capital, in the case of Foreign Banks, shall be the minimum paid-up capital as determined by the State Bank of Pakistan.

3. Holders of import or export licence, owners:
"3. Holders of import or export licence, owners of industries, factories and commercial establishment: contractors engaged in construction work to supplying goods or providing services or labour; all whole sellers and agents, stockists, agency holders engaged in selling or buying goods or services for others as owners or on commission basis, medical and legal practitioners, auditors, accountant, architects car dealers, real estate agents, video shops and any other persons providing professional services and shops assessed to income tax in the preceding year with annual turn over."
(i) not exceeding Rs. 0.5 million
(ii) exceeding Rs. 0.5 million but not exceeding Rs 5 million.
(iii) exceeding Rs. 5 million not exceeding Rs 25 million.
(iv) exceeding Rs 25 million but not exceeding Rs 100 million.
(v) exceeding Rs. 100 million but not exceeding Rs.500 million.
(vi) exceeding Rs. 500 million but not exceeding Rs. 1000 million.
(vii) above Rs 1000 million.






Rs. 500/-
Rs. 1,500/-
Rs. 2,500/-
Rs. 5,000/-
Rs. 10,000/-
Rs. 30,000/-
Rs. 100,000/-
4. For serial No. 4 the following shall be substituted:
All factories, shops, or establishments including Video shops, real estate shops/agencies land car dealers not assessed to income tax in the preceding financial year.


Rs. 500/-
5. Petrol Pumps whose the commission earned in the preceding year.
(i) does not exceed Rs. 0.2 million
(ii) exceeds Rs. 0.2 million but does not exceed Rs. 0.4 million.
(iii) exceeds Rs. 0.4 million but does not exceeds Rs. 0.6 million.
(iv) exceeds Rs. 0.6 million.

R. 1,500/-
Rs. 2,500/-
Rs. 3,500/-
Rs. 4,000/-

Karachi, dated the 26th June, 2000

MOHAMMAD SOOMRO
GOVERNOR SINDH

GHULAM NABI SHAH
Secretary Law Department


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