Punjab Sales Tax Ordinance, 2000

THE PUNJAB SALES TAX ORDINANCE, 2000(II of 2000)[30th June, 2000]AnOrdinanceto provide for levy of sales tax on services rendered or provided in the Province ofthe PunjabWHEREAS it is expedient to provide for levy of sales tax on services rendered or provided in the Province of the Punjab and for matters ancillary thereto or connected therewith;AND WHEREAS the Provincial Assembly stands 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 Governor of the Punjab 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 the Provisional Constitution (Amendment) Order No. 9 of 1999, on the instructions of the Chief Executive and in exercise of allpowers enabling him in that behalf, the Governor of the Punjab is pleased to make and promulgate the following Ordinance:–1. Short title, extent and commencement.– (1) This Ordinance may be called the Punjab Sales Tax Ordinance, 2000.(2) It extends to whole of the Punjab.(3) It shall come into force on and from 1st day of July, 2000.2. Interpretation.– In this Ordinance, unless there is anything repugnant in the subject or context, the words and expressions used but not defined shall have the same meaning as in the Sales Tax Act, 1990.3. Scope of tax.– (1) Subject to the provisions of this Ordinance, there shall be charged, levied and paid a tax on services known as sales tax on services at the rateof 2[sixteen per cent] of the value of the taxable services rendered or provided in the Province of the Punjab.(2) The tax shall be charged and levied on the services specified in the Schedule to this Ordinance, in the same manner and at the same time, as if it were a sales tax leviable under sections 3, 3A or 3AA, as the case may be, of the Sales Tax Act, 1990.(3) All the provisions of the Sales Tax Act, 1990, and the rules made and notifications, orders and instructions issued thereunder shall, mutatis mutandis, apply to the collection and payment of tax under this…