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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 - III OFFENCES AND PENALTIES 8. Penalty.---Where the goods are removed, transported or shipped without payment of cess, the owner shall, without prejudice to any other action to be taken against him, be liable to a penalty not more than the amount of cess evaded.