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ACT I OF 2020 ACT I OF 2020 BALOCHISTAN FINANCE ACT, 2020 An Act to continue and revise certain taxes and fees and enacting the law of public finance management in the Province of Balochistan [Gazette of Balochistan Extraordinary, 15th July, 2020] No. PAB / Legis: II(01) / 2020, dated 15.7.2020.---The Balochistan Finance Bill, 2020 (Bill No.01 of 2020) having been passed by the Provincial Assembly of Balochistan on 29th June, 2020 was sent to the Hon'ble Governor Balochistan on the same date for assent under Article 116 of the Constitution of the Islamic Republic of Pakistan. Since the Hon'ble Governor has not assented to the Bill within the stipulated period of ten days, therefore, the same is deemed to have been assented to in terms of provisions of Article 116 of the Constitution of the Islamic Republic of Pakistan. Hence, the Balochistan Finance Bill, 2020 (Bill No.01 of 2020) is hereby published as an Act of the Provincial Assembly of Balochistan. Preamble.---Whereas it is expedient to continue and revise certain taxes, fees and public finance management Balochistan Province and for the matters connected therewith or ancillary thereto; It is hereby enacted as follows: - 3. Amendment in the Balochistan Finance Act, 1964 (West Pakistan Act NO. XXXIV of 1964.)---In the Balochistan Finance Act, 1964 (West Pakistan Act XXXIV of 1964), in section 11, in subsection (1),- (1) in clause (k), the word "and" appearing at the end shall be omitted; and thereafter, for clause '(l)', the following new clauses from (l) to (bb) shall be substituted, namely: - "(l) Educational institutions: Particulars Rate of Tax All private schools, colleges, universities and academies, where the number of enrolled students is 120 or more and further such enrollment is active for at-least three months in the concerned institution record:- Rs.100,000 per annum for main campus and in case of its sub-branch Rs.50,000 per annum per branch. These rates are applicable for schools charging average monthly school fee Rs.7,000 and above. Rs.70,000 per annum for main campus and in case of its sub-branch Rs.35,000 per annum per branch. These rates are applicable for schools charging average monthly school fee Rs.3,000 to Rs.6,999. Rs.35,000 per annum for main campus and in case of its sub-branch Rs.20,000 per annum per branch. These rates are applicable for schools charging average monthly school fee Rs.3,000 or below. (m) Motor cars dealers / Motor car and Motor cycle bargain centers. Rs.25,000 per annum from authorized dealers of Motorcar Manufacturers. Rs. 10,000 per annum from authorized dealers of Tractors/Rickshaws/ Motorcycle etc. Rs. 10,000 per annum from bargain centers having floor area of 1,000 square feet and above. Rs. 5000 per annum from all bargain centers having floor area below 1000 square feet. (n) Carriage of Goods and Passengers companies /service. Rs. 5,000 per annum. (o) Furniture/Carpet Showrooms. Rs. 2,000 per annum for show rooms having floor area up to 1,000 square feet. Rs. 5,000 per annum for show rooms having floor area above 1,000 square feet. (p) Pesticide dealers. Rs. 5,000 per annum. (q) Cable Operators Rs. 10,000 per annum. (r) Departmental Stores Rs. 10,000 per annum. (s) Marriage Halls and Marquees Rs. 10,000 per annum. (t) Tent Catering Service Providers/Pakwan centers. Rs. 2,000 per annum. (u) Franchisee, Authorized Dealers /Agents and Distributors. Rs. 3,000 per annum. (v) Jewelers Rs. 2,000 per annum. (w) Money Exchange Traders. Rs. 5,000 per annum. (x) Courier Companies. 1% of the invoice value excluding tax. (y) Restaurants eateries, Ice cream parlor, Juice centers, Fast food points, Bakeries and Sweet Shops. Rs. 1,000 per annum having floor area up to 1,000 square feet. Rs. 2,000 per annum having floor area up to 2,000 square feet. Rs. 5,000 per annum having floor area above 2,000 square feet. (z) Commercial Vehicles. Rs. 200 per annum. (aa) Hardware, Tiles and Sanitary shops, Electronics/ electrical Goods stores, Mechanical works/ Machinery dealers, Solar energy equipment dealers, Battery Shops, Health clubs, Gymnasium, New/ Old Spare parts /accessories dealers, motor car garages, stationeries, medical stores, Cloth shops, Crockery shops, Grocery shops, Boutique/ Garments dealers, Foot ware shops, Printing press, Tailors, Hair dressers, Beauty Parlors, Service Stations, Iron works, Carpenters, Timber Depot, Poultry/Mutton/Beef Shops, Fruit/Vegetable Shops, Dairy/Milk shops and others. Rs. 1,000 per annum. (bb) Commercial establishments other than mentioned in clauses 'a' to 'aa'. Any commercial establishment not covered in any of the clauses (a) to (aa) will be charged to tax for Rs. 1,000 per annum.". (2) At the end of proviso, for 'paragraph (iii)', the following shall be substituted: - "(iii) for the class of persons specified at clause (h) the rates shall be,- S.No. For class of Medical Practitioners Rate of Tax 1. Specialist Doctors Rs. 50,000 per annum 2. General Doctors Rs. 30,000 per annum