Punjab Finance Act, 1965

From: 1965-07-01 - To: 0000-00-00 An act to continue, levy and abolish certain taxes and duties in [2][the Punjab]. Preamble.– WHEREAS it is expedient to continue, levy and abolish certain taxes and duties in the Province of [3][the Punjab]; It is hereby enacted as follows:- 1. Short title, commencement and extent.– (1) This Act may be called [4][the Punjab] Finance Act, 1965. (2) It shall come into force on and from the 1st day of July, 1965. (3) It shall extend, unless otherwise specified hereinafter, to the whole of [5][the Punjab], except the Tribal Areas. 2. Definitions.– In this Act, unless there is anything repugnant in the subject or context– (a) “Government” means the [6][Provincial Government of the Punjab]; (b) “Collector” means the Collector of the District and includes any officer appointed under any law for the time being in force relating to land-revenue, to discharge the duties of a Collector. (c) “prescribed” means prescribed by rules made under this Act. 3. Surcharge on agricultural income-tax in certain districts.– (1) There shall be levied and collected from every owner of land which is assessed to agricultural income-tax in the districts of [7][* * *] Campbellpur, Dera Ghazi Khan, Gujranwala, Gujrat, Jhelum, Jhang, Lahore, Lyallpur, Mianwali, Montgomery, Multan, Muzaffargarh, Rawalpindi, Sargodha, Sheikhupura and Sialkot, on the land-revenue payable in the agricultural year, 1964-65, and additional amount of agricultural income-tax by way of surcharge at the rates specified in the First Schedule. Explanation– For purposes of this section “agricultural year” means the agricultural year as defined in the Punjab Land Revenue Act, 1887[8]. (2) The provisions of [9][* * *] the Punjab Agricultural Income-tax Act, 1951, shall, so far as may be, apply to the assessment, collection and recovery of the surcharge imposed under this section. 4. [10][* * * * * * * * * * * * *] 5. Tax on cinemas.– There shall be levied and collected a tax on cinemas payable by the owner or management thereof at the following rates for the financial year, 1965-66:- (i) In the case of a cinema classed as a first class cinema. One thousand rupees. (ii) In the case of a…