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ACT V OF 2019 ACT V OF 2019 BALOCHISTAN FINANCE ACT, 2019 An Act to continue and revise certain taxes and fees in the Province of Balochistan [Gazette of Balochistan Extraordinary, 25th July, 2019] No. PAB/Legis; V (11)/2019/6035, dated 25.7.2019.---The Balochistan Finance Bill No. 11 of 2019 having been passed by the Provincial Assembly of Balochistan on 27th June ,2019 and assented to by the Governor Balochistan, on 23rd July, 2019 is hereby published as an Act of the Balochistan Provincial Assembly. Preamble.---Whereas it is expedient to continue and revise certain taxes and fees in the Province of Balochistan and for the matters connected therewith or ancillary thereto; It is hereby enacted as follows: - 3. Amendment in West Pakistan Act X of 1958.---In the Balochistan Entertainments Duty Act, 1958 (West Pakistan Act X of 1958),- (1) in section 3, subsection (1), for the words "fifty percent" appearing after the words 'rate of', the words "twenty percent" shall be substituted; (2) in section 3, in the second proviso to subsection (1), for the words "twenty five percent" appearing after the words 'rate of', the words "fifteen percent" shall be substituted; (3) After section 3, the following new section 3-A shall be inserted, namely: - "3-A. Duty on special classes of entertainments.---Notwithstanding anything contained in section 3, the duty on the entertainments mentioned in column No. 2 of the following Table shall be charged at the rate mentioned against each entertainment in column No. 3: - S. No. Entertainment Rate of Duty 1. Admission to horse racing. Two hundred rupees per admission ticket. 2. Fashion Show Ten percent of the total amount paid to the owner or management of the premises or total expenditure made by organizer or sponsor, whichever is higher. 3. Musical show Ten percent of the payment for admission in a musical show where admission charges are five hundred rupees per person or more." (4) in section 4, for the full stop appearing at the end of the first proviso, a colon shall be substituted and thereafter the following proviso shall be added, namely: - "Provided further that no duty on admission to an entertainment shall be charged from a bona fide proprietor of that entertainment or his spouse or children subject to a maximum of four persons in a show."; (5) in section 6, for the words "five hundred" appearing after the words 'sum of', the words "two thousand", shall be substituted; (6) in section 11, subsection (3), for the words "five hundred" appearing after the word 'exceeding', the words "two thousand" shall be substituted;