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ACT III OF 2019 ACT III OF 2019 BALOCHISTAN INFRASTRUCTURE DEVELOPMENT CESS ACT, 2019 An Act to levy and collect a cess on goods entering and leaving the Province from or for outside the country through rail, road, air and sea [Gazette of Balochistan Extraordinary, 18th February, 2019] No. PAB/Legis; V (03)/2019/2659, dated 18.2.2019.---The Balochistan Infrastructure Development Cess Bill, 2019 Bill No. 03 of 2019 having been passed by the Provincial Assembly of Balochistan on 11th February, 2019 and assented to by the Governor Balochistan, on 15th February, 2019 is hereby published as an Act of the Balochistan Provincial Assembly. Preamble.---Whereas it is expedient to provide for the levy and collection of cess on goods entering and leaving the Province from or for outside the country through rail, road, air and sea, for development and maintenance of infrastructure of the Province; It is hereby enacted as follows:- CHAPTER - I PRELIMINARY 2. Definitions.---In this Act, unless there is anything repugnant in the subject or context,- (a) "Act" means the Balochistan Infrastructure Development Cess Act, 2019; (b) "Authority" means the Balochistan Revenue Authority established under the Balochistan Revenue Authority Act, 2015 (Act No.VII of 2015); (c) "Cess" means the Infrastructure Development Cess levied and collected under the Act and includes penalty or default surcharge or any other sum payable under the Act or the rules made thereunder; (d) "Customs Act" means the Customs Act, 1969 (Act No. IV of 1969) and rules made, or notifications issued under that Act; (e) "FBR" means the Federal Board of Revenue established under the Federal Board of Revenue Act, 2007 (Act No. IV of 2007); (f) "Goods" means goods classifiable under the First Schedule to the Customs Act, 1969 (Act No. IV of 1969) and includes the goods defined under that Act; (g) "Government" means the Government of Balochistan; (h) "Infrastructure" includes roads, streets, bridges, culverts, lights and plantation on passage, beaches, public parks, place of public recreation or enjoyment and convenience, eating places, landscape, forests, fisheries, delta conservation, lakes, breeding places of aquatic life, wildlife and its sanctuaries, public schools, vocational and technical training centers and projects, libraries, museums and similar institutions controlled and financed by the Province, control of traffic for smooth flow and safer movement of goods, public order, police force, patrolling for safety of goods, stands for loading and unloading of goods, parking places, markets, water supply, hospitals and dispensaries and development, improvement, maintenance and protection of such infrastructure; (i) "Owner" means a person in whose name the goods are entering or leaving the Province from or for outside the country by rail, road, air and sea and includes the clearing agent. (j) "Person" includes: (i) an individual; (ii) an association of persons; (iii) a company incorporated, formed, organized or established in Pakistan or elsewhere; (iv) the Federal Government; (v) a Provincial Government; (vi) a local authority in Pakistan; or (vii) a foreign Government, political subdivision of a foreign Government, or public international organization; (k) "Prescribed" means prescribed by rules made under this Act; (l) "Province" means the Province of Balochistan; (m) "Rules" means the rules made under the Act; (n) "Sales Tax Act" means the Sales Tax Act, 1990 (Act No. VII of 1990); (o) "Schedule" means schedule appended to this Act; and (p) "Value" means the value of goods being imported or exported, as determined by an officer of customs for purposes of the Customs Act, 1969 (Act No. IV of 1969).