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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 5. Payment of cess.---(1) In case of goods entering or leaving the Province from or for outside the country, cess shall be payable in the same manner and at the same time as it was a customs duty regardless whether or not the goods are liable to such duty. (2) The amount of cess or any other amount payable under this Act or the rules, shall be deposited in such head of account as may be specified by the Government. (3) Notwithstanding anything contained in this section, the Authority may, in respect of any goods, category or class of goods and subject to such conditions, restrictions or limitations, if any, specify any other manner or time or mode of payment of cess.