Punjab Infrastructure Development Cess Act, 2015

From: 2023-11-01 - To: 0000-00-00 No.PAP/Legis-2(87)/2015/1253, dated June 26, 2015.- The Punjab Infrastructure Development Cess Bill 2015, having been passed by the Provincial Assembly of the Punjab on June 24, 2015, and assented to by the Governor of the Punjab on June 26, 2015, is hereby published as an Act of the Provincial Assembly of the Punjab. THE PUNJAB INFRASTRUCTURE DEVELOPMENT CESS ACT 2015 ACT XXX OF 20125 [First published, after having received the assent of the Governor of the Punjab, in the Gazette of the Punjab (Extraordinary) dated June 26, 2015.] An Act to levy and collect infrastructure development cess on transportation of goods manufactured, produced or consumed in, imported into or exported out of the Punjab. It is necessary to levy and collect infrastructure development cess on transportation of goods manufactured, produced or consumed in, imported into or exported out of the Punjab; to provide resources for the maintenance, development and improvement of the infrastructure required, amongst other things, to cater for the load of goods traffic; and to deal with other purposes; Be it enacted by Provincial Assembly of the Punjab as follows: Chapter I PRELIMINARY 1. Short title, extent and commencement.- (1) This Act may be cited as the Punjab Infrastructure Development Cess Act, 2015. (2) It extends to whole of the Punjab. (3) It shall come into force from the 1st day of July 2015. 2. Definitions.- In this Act: (a) “Authority” means the Punjab Revenue Authority established under the Punjab Revenue Authority Act 2012 (XLIII of 2012); (b) “cess” means the infrastructure cess levied and collected under the Act and includes default surcharge or penalty or any other sum payable under the Act or the rules; (c) “Customs Act” means the Customs Act, 1969 (IV of 1969), and rules made or notifications issued under that Act; (d) “FBR” means the Federal Board of Revenue established under the Federal Board of Revenue Act, 2007 (IV of 2007); (e) “goods” means goods classifiable under the First Schedule to the Customs Act and includes the goods defined under that Act; (f) “Government” means Government of the Punjab; (g) “infrastructure” includes roads,…