Pakistan (Punjab) Legislation

"(bb)

if relating to the sale or transfer of a registered motor vehicle;

One hundred rupees.";

(a) Motorcycles/Scooters

1% of the value of the vehicle.

(b) Tractors.

0.5% of the value of the vehicle.

(c) Trucks/Buses/Pickups/Rickshaws/Taxis.

1% of the value of the vehicle.

(d) Vehicles other than those plying for hire with engine power--

(i) not exceeding 1300 cc.

1% of the value of the vehicle.

(ii) exceeding 1300 cc but not exceeding 2500cc.

2% of the value of the vehicle.

(iii) exceeding 2500 cc.

4% of the value of the vehicle:

Provided that:-

(i) vehicles meant for the invalid, ambulances and vehicles designed to be exclusively used to carry the dead shall be charged at the rate of Rs. 100/-

(ii) temporary registration of any vehicle shall be charged at the rate of Rs. 200/-".

1.

(a) An amount of Rs.1000/- shall be charged for motorcycles and scooters; once for all at the time of registration.

(b) An amount of Rs.1000/- shall be charged once for all from those motorcycles and scooters registered prior to the 1st July, 1994 if lifetime tax has not been paid earlier.

(c) An amount of Rs.1200/- shall be charged once for all at the time of registration from a motorcycle drawing a side trailer or cabin.

2.

Vehicles (including tricycles/trucks/trailers/delivery vans) used for the transport or haulage of goods or materials--

(a) electrically propelled vehicles not exceeding 1250 Kg., in unladen weight:

Rs. 500/-

(b) vehicles (including delivery vans) with maximum laden capacity upto 4060 Kg.;

Rs. 800/-

(c) vehicles with maximum laden capacity exceeding 4060 Kg., but not exceeding 8120 Kg.;

Rs.2200/-

(d) vehicles with maximum laden capacity exceeding 8120 Kg. but not exceeding 12000 Kg.;

Rs.4000/-

(e) vehicles with long trailers or other vehicles with maximum laden capacity exceeding 12000 Kg. but not exceeding 16000 kg.;

Rs. 6000/-

(f) vehicles with long trailers or other vehicles with maximum laden capacity exceeding 16000 Kg.

Rs. 8000/-

(g) vehicles drawing other trailers.

Appropriate rate out of the rates at (a) to (f) above applicable to the vehicle plus Rs.400/-

3.

Vehicles playing for hire and ordinarily used for the transport of passengers (taxis and buses)--

(a) Tricycles propelled by mechanical power (motor cab rickshaws) with seating capacity of not more than 3 persons:

Rs.400/-

(b) Tricycles propelled by mechanical power (motorcycle rickshaws) with seating capacity of not more than 6 persons:

Rs.400/-

(c) motor vehicles with a seating capacity of more than 20 persons playing for hire exclusively within the limits of a Corporation, Municipality or Cantonment or partly within and partly outside such limits with sixty percent of the total length of the route falling within the limits of a Corporation, Municipality or Cantonment.

Rs.100/-per seat

(d) mini buses with a seating capacity of more than 6 and less than 20 persons plying for hire exclusively within the limits of Corporation Municipality or Cantonment;

Rs.160/- per seat

(e) other vehicles with a seating capacity of--

(i) not more than 6 persons (motor cabs);

Rs. 700/-

(ii) more than 6 persons--

(1) non air-conditioned

Rs.168/- per seat

(2) air-conditioned

Rs.300/ per seat

Explanation.-- The seating capacity for the purpose of this clause shall not include the seats meant for driver and conductor.

4.

Motor vehicles (motor cars/jeeps) other than those mentioned above and having--

(a) seating capacity of not more than 3 persons.

Rs. 500/-

(b) seating capacity of more than 3 persons but not more than 6 persons--

(i) with engine power not exceeding 1000 cc.

Rs.550/-

(ii) with engine power exceeding 1000 cc but not exceeding 1300 cc.

Rs. 1000/-

(iii) with engine power exceeding 1300 cc but not exceeding 1500 cc.

Rs. 1800/-

(iv) with engine power exceeding 1500 cc but not exceeding 2500 cc.

Rs. 2500/-

(v) with engine power exceeding 2500 cc

Rs. 5000/-

(c) seating capacity of more than 6 persons--

(i) other than buses and station wagons not plying for hire.

Rs. 800/- per seat

(ii) Buses and station wagons not plying for hire.

Rs. 300/- per seat

Explanation.-- Motor vehicles taxed under this clause shall pay tax at the concessional rate of 75% of the payable tax on completion of 10 years of payment of tax after the date of registration."

(1)

(2)

(3)

1.

Companies registered under Companies Ordinance, 1984 with paid up capital--

i) upto rupees 5 million

5,000/-

ii) exceeding rupees 5 million but not exceeding rupees 50 million

20,000/-

iii) exceeding rupees 50 million but not exceeding rupees 100 million

50,000/-

iv) exceeding rupees 100 million but not exceeding rupees 200 million

75,000/-

v) exceeding rupees 200 million

1,00,000/-

2.

Persons other than companies owning factories as defined under the Factories Act, 1932 and having--

i) employees not exceeding 10

1,000/-

ii) employees exceeding 10 but not exceeding 25

2,000/-

iii) employees exceeding 25

5,000/-

3.

i) Persons other than companies owning commercial establishments having10 or more employees--

a) within Metropolitan and Municipal Corporations limits

3,000/-

b) others

2,000/-

ii) All other commercial establishments other than wholesalers and retailers

1,000/-

4.

Persons who are engaged in a profession, trade, calling or employment either wholly or partly within the Province of Punjab, who were assessed to pay income tax during the preceding financial year.

200/-

5.

Contractors, builders and property developers, who during the preceding financial year supplied to the Federal or the Provincial Government or a company or a factory or a commercial establishment or an autonomous or a semi autonomous organization or any Local Authority goods, commodities and services of the value--

i) exceeding rupees 1 million but not exceeding rupees 10 million

3,000/-

ii) exceeding rupees 10 million but not exceeding rupees 50 million

5,000/-

iii) exceeding rupees 50 million

10,000/-

6.

Persons engaged in various professions and providing different services such as--

i) Medical consultants or specialists/ dental surgeons--

a) within Metropolitan and Municipal Corporations limits

7,000/-

b) others

5,000/-

ii) Registered medical practitioners--

a) within Metropolitan and Municipal Corporations limits

1,500/-

b) others

1,000/-

iii) Others including homoeopaths, hakeems and ayuervedics--

a) within Metropolitan and Municipal Corporations limits

1,000/-

b) others

500/-

iv) Auditing firms (per professionally qualified person)--

a) within Metropolitan and Municipal Corporations limits

3,000/-

b) others

2,000/-

v) Management and tax consultants architects, engineering, technical and scientific consultants--

a) within Metropolitan and Municipal Corporations limits

3,000/-

b) others

2,000/-

vi) a) Members of Stock Exchanges

5,000/-

b) Money changers--

i) within Metropolitan and Municipal Corporations limits

3,000/-

ii) others

1,000/-

c) real estate agents or motor vehicle dealers--

i) within Metropolitan and Municipal Corporations limits

10,000/-

ii) others

5,000/-

d) recruiting agents--

i) within Metropolitan and Municipal Corporations limits

10,000/-

ii) others

5,000/-

vii) Carriage of goods and passengers by road--

i) within Metropolitan and Municipal Corporations limits

2,000/-

ii) others

1,000/-

viii) Health clubs and gymnasiums--

i) within Metropolitan and Municipal Corporations limits

2,000/-

ii) others

1,000/-"