To revive and modify certain taxes and duties in the Khyber Pakhtunkhwa.
WHEREAS it is expedient to revive and modify certain taxes and duties The Khyber Pakhtunkhwa and WHEREAS the Governor of the Khyber Pakhtunkhwa 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, as amended up-to-date, and the Provisional Constitution Order No. 1 of 1999, read with Article 4 of the Provisional Constitution (Amendment) Order No. 9 of 1999, and in exercise of all powers enabling him in that behalf; The Governor of the Khyber Pakhtunkhwa is pleased to make and promulgate the following Ordinance:
Provided that the assessment in relation to a hotel at a hill station shall be made at the aforesaid rate for six months only in a year, that is from 1st day of April to 30th day of September (both days inclusive). [Provided that hotels in Kaghan Valley of the Khyber Pakhtunkhwa shall be exempted from tax for a period starting from 1st July, 2010 to 30th June, 2012.
Explanation. — In this section, unless there is anything repugnant in the subject or context —
(a) Hotel — means establishment where lodging with board or other service is provided for a monetary consideration, but shall not include —
(i) any home or hostel maintained exclusively for aged or sick persons, or, as the case may be, for student, by or under the control of charitable, medical or educational institution
(ii) any rest house, mess or other premises belonging to or in the possession of the Federal or a Provincial Government, where lodging, board or other service is provided for Government officials or members of the Defence Forces.
(b) lodging Unit means a bed or other sleeping accommodation which is, or is intended to be, provided to a person staying over night in a room for lodging.
(c) Room Rent includes fans, air-conditioning, light, heat, telephone, bedding and all other payments connected with the lodging unit, except the portion, if any, directly attributable to supply of foodstuff.