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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: - 6. Amendment in Balochistan Revenue Authority Act, 2015 (Balochistan Act No. VII of 2015).---In Balochistan Revenue Authority Act, 2015 (Act No: VII of 2015): - (1) in section 2: - (a) after clause (f)- the following new clause (ff) shall be inserted namely: - "(ff) "Corruption" means- (i) Accepting, obtaining or offering any gratification or valuable things directly or indirectly which deem to be unauthorized or illegal; or (ii) Dishonestly or fraudulently misappropriate, or indulge in embezzlement of funds including unauthorized drawl from the Authority's Bank Account or unauthorizedly using the property or resources of the Authority including all classes of fixed assets; or (iii) Entering into plea bargain under any law for the time in force, voluntarily returning the assets or gains acquired through corruption or corrupt practices;"; (b) after clause (k), the following new clause (kk) shall be inserted namely: - "(kk) "Misconduct" means a conduct prejudicial to good order or service discipline, and includes any of the following activities: (i) Any action without the approval of the competent authority; or (ii) engage, take part, assist, aid, convince or interfere in any political activity and election other than discreetly casting vote; or (iii) submission of fake documents; or (iv) breach of contract or accepted terms and conditions by any public servant; or (v) conviction for an offence by a court of law' or (vi) absence from duty without prior approval of leave including foreign visits whether official or un-official; or (vii) unauthorized or ineligible usage of assets including vehicle, equipment etc. owned by the Authority; or (viii) theft, fraud, misappropriation or embezzlement in connection with the Authority's property or assets; or (ix) violation or deviation from the Act, rules, regulations or policy of the Authority; or (x) call, attempt, threat or induce for strike." (c) in clause (o) for the figure "188", the figure "118" shall be substituted; and (d) in clause (jjj) for the words "competent authority", the word "Authority" shall be substituted. (2) in section 3, - (a) in subsection (4), (i) after the words "performance-based market salaries" the words [or salaries as fixed by the Government] shall be added; (ii) at the end of the words "a similar term" the words and comma "in accordance with the same procedure, as stated in this subsection" shall be added; (b) in subsection (5), (i) after the words "appointed as the Chairperson" the words "through open competition" shall be inserted; (ii) in clause (b), for the words "twenty-five" the words "twenty" shall be substituted; (c) in subsection (6), (i) after the words "requirements for appointment of Members" the words "appointed through open competition" shall be inserted; (ii) in 5th bullet point, for the word "twenty" the word [fifteen] shall be substituted; and (d) for subsection (7), the following shall be substituted, namely: - "(7) If office of the Chairperson or of any Member is vacant owing to any cause, the Chief Minister may, on the recommendations of the Government Committee, appoint a suitable officer of BPS-20 or above of the Government of Balochistan on transfer / posting basis for a temporary period but not exceeding one year, as Chairperson or Member as per Authority's pay structure and subject to relevant qualification and experience. Provided that the Government shall fill in the vacant post of Chairperson or of any Member, as the case may be, within a reasonable period but not exceeding one year. Provided further that, in case of deputation, the Government Committee, may appoint a suitable officer of BPS-20 or above of the Government of Balochistan on deputation basis for a period of three years and shall be eligible for re-appointment for a similar term, as Chairperson or Member as per Authority's pay structure and subject to relevant qualification and experience." (e) After subsection (7), as so amended, the following new subsection (8) shall be added namely: - "(8) Notwithstanding anything contained in this Act or the rules or regulations made thereunder, the Government Committee, with the approval of Chief Minister, may initiate an inquiry and thereafter on its basis, it may terminate the contract of the Chairperson or of any Member with other penalties as may be prescribed if, such contractual employee, is involved in any corruption or any subversive activity, or involved in any misconduct under the Act or the rules or regulations made thereunder." (3) in section 4, - (a) in subsection (2), (i) in Clause (h) after the word "grant", the commas and words ", with the approval of Advisory Council," shall be inserted; (ii) in Clause (i) for the word "defied", the word "verified" shall be substituted; (iii) clause (r) shall be omitted; and (iv) in clause (v), after the word "establish" the comma, words and comma ", with the approval of Advisory Council," shall be inserted. (4) in section 5, - (a) In subsection (1), - (i) for clause (b), the following shall be substituted, namely: - "(b) assess and identify, for the approval of Advisory Council, creation or abolition or re-designation of posts, and prepare internal job posting regime against the posts so approved by the Advisory Council" (ii) in clause (h), after the word 'appoint', the commas and words ", with the approval of advisory council," shall be inserted; (iii) after clause (h), the following new clause (hh) shall be inserted, namely: - "appoint, on the Authority's pay structure, an employee of the Government of Balochistan through deputation as advisor, consultant, expert, commissioner or additional/deputy commissioner subject to his relevant qualification in Accountancy, Commerce, Finance or Law and having an experience, of at-least ten years, in tax or audit or law; (iv) in clause (i) for the words and figures "as may be prescribed under section 32 of the Act", the words "with the approval of the Advisory Council" shall be substituted; (b) for the existing subsection (3), the following shall be substituted, namely: - "Notwithstanding anything contained in this Act or any other law, rules or judgement of any court, the Government shall be competent to re-designate or regularize employees of the Authority working on contract or temporary basis, in basic pay scale 1 to 20 through its selection committee, to be notified, and further the Government shall not be required to refer such employees to and consult the Balochistan Public Service Commission for making such appointments, or on matters relating to qualifications for such appointments and methods of their recruitment. (5) in section 13, - (a) In subsection (1), - (i) for clause (b), the following shall be substituted, namely: - "(b) Minister Finance; Member" (ii) for clause (c), the following shall be substituted, namely: - "(c) Chief Secretary of the Government; Member"; and (iii) for clause (h), the following shall be substituted, namely: - "(h) Six private members to be nominated by the Government, on the recommendations of the administrative department of the Authority, from amongst the eminent Economists, Tax Experts, Bankers, Chartered Certified Accountants or Chartered Accountants, representatives of Chambers of Commerce and Industry or civil society organizations, at a minimum comprising of, an Economist with a PhD in Economics from any HEC recognized university, a Chartered or Chartered Certified Accountant with fifteen years of experience, a Lawyer who has LLM degree with a minimum of ten years of Tax experience, and a tax expert with ten years of experience; Member; and" (b) in subsection (2), for the word "propose", the word "advise" and for the word "Government" the word "Authority" shall be substituted; (c) in subsection (3), for the words "Chief Secretary", the words "Minister Finance" shall be substituted; (d) for subsection (6), the following shall be substituted: - "The Council shall meet at least once every six months or as and when required by the Authority or the Government." shall be added. (6) in section 22, - (a) in subsection (1), the brackets and figure "1" appearing at the beginning shall be omitted; and (b) subsection (2) shall be omitted. (7) in section 29, in subsection (1) for the words "tax-relator", the words "tax-related" shall be substituted. (8) in section 32, - (a) in subsection (1), the brackets and figure "1" appearing at the beginning shall be omitted; and (b) subsection (2) shall be omitted. (9) in section 34, clause (b) shall be omitted.