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:
Short Title, Extent and Commencement
(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:
(a) For Virginia (flue-cured, barley and dark-air-cured) Rs. 3.50 per kilogram
(b) For white patta/rustica tobacco Rs. 2.00 per kilogram
including khaka, kara and roth made of mainstalk (dandi) and stem of tobacco
(c) For snuff/niswar. Rs. 1.50 per kilogram.
The cess shall be recovered from:
- Tobacco manufacturing factories on the basis of quota fixed for the factory concerned by the Pakistan Tobacco Board; and
- Persons dealing in tobacco business, who purchase tobacco from growers or any other sources or transport tobacco to
- Any of the cigarette manufacturing /re- drying factories, processing centers, in the Khyber Pakhtunkhwa; or
- Any area other than the areas mentioned in clause (i) above:
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):