THE KHYBER PAKHTUNKHWA FINANCE ACT, 1996.
First published after having received the assent of Governor of Khyber Pakhtunkhwa on the Gazette of Khyber Pakhtunkhwa (Extraordinary), dated 20th June, 1996.
To levy and revise rates of certain taxes, duties and fees in the Khyber Pakhtunkhwa.
PREAMBLE: WHEREAS it is expedient to levy, revise and modify certain taxes, cesses, duties and fees in Khyber Pakhtunkhwa.
It is hereby extended as follows:
(1) This Act may be called the Khyber Pakhtunkhwa Finance Act, 1996.
(2) It shall extent to the whole of Khyber Pakhtunkhwa.
(3) It shall come into force with effect from the 1st day of July 1996.
Section 2-to-10 of this Act do not relate to Tobacco Development Cess.
Tobacco Development Cess: (1) There shall be levied and collected development cess on tobacco at the following rates, namely:
The cess shall be recovered from:
Provided that no cess shall be leviable in relation to such quantity of the tobacco for which the cess has already been paid under clause (a):
Provided further that persons bringing tobacco from any place outside the province of the Khyber Pakhtunkhwa to any place within the said province shall also be liable to pay the cess at the rate specified in sub-section(1).
For the purpose of this section the word “person” used in this clause shall also include cigarette manufacturing / re-drying factories, processing centers, if theses factories/centers are transporting tobacco, as aforesaid, in addition to the quota allocated to them by the Pakistan Tobacco Board.
(1b) The cess levied under sub-section