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AND WHEREAS the National Assembly and the Senate stand suspended in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999;

AND WHEREAS the President is satisfied that circumstances exist which render it necessary to take immediate action;

NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999, as well as Order No. 9 of 1999, and in exercise of all powers enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance:--

1. Short title and commencement.-- (1) This Ordinance may be called the Central Excises (Amendment) Ordinance, 2000.

(2) It shall come into force at once and shall be deemed to have taken effect on and from the 1st day of July, 2000.

2. Amendment of section 3, Act I of 1944.-- In the Central Excises Act, 1944 (I of 1944), in section 3, in sub-section (1), in the second proviso, for the full stop at the end, a colon shall be substituted and after the proviso, amended as aforesaid, the following new proviso shall be added, namely:--

"Provided further that notwithstanding anything contained in this Act, in respect of excisable services which the Federal Government may, by notification in the official Gazette, specify, the duty shall be levied and collected as if it were a tax payable under section 3 of the Sales Tax Act, 1990, and all the provisions of that Act and the rules, notifications, orders and instructions made or issued thereunder shall, as far as may be and with necessary modifications, apply.";

MUHAMMAD RAFIQ TARAR
President

MR. JUSTICE
FAQIR MUHAMMAD KHOKHAR
Secretary

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