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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 - II SCOPE OF CESS 4. Person liable to pay cess.---(1) The owner shall be liable to pay the cess levied on the goods entering or leaving the Province from or for outside the country by rail, road, air and sea under section 3 of the Act. (2) Nothing contained in this section shall prevent the collection of cess from a person who is made separately, jointly or severally liable for payment of the cess under this Act or the rules made thereunder.