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ACT IV OF 1973 ACT IV OF 1973 BALUCHISTAN DEVELOPMENT FUND CESS ACT, 1973 An Act to continue to provide for the raising of funds for the development of the province [Gazette of Baluchistan, Extraordinary, 24th January 1973] No. Legis. 1-48/Law/72.---The Baluchistan Development Fund Cess Act, 1973, having been passed by the Provincial Assembly of Baluchistan on the 10th January 1973 and assented to by the Governor of Baluchistan on the 19th January 1973 is hereby published as an Act of the Provincial Legislature of Baluchistan. 3. Levy of Cess.----(1) There shall be assessed, levied and collected a Cess in accordance with and subject to this Act, on all goods brought into a local area for the purposes of consumption, use or sale therein. (2) The cess shall be paid, at the rates specified in the Schedule, by the consignee of the scheduled goods in the local area. (3) The Government may by Notification, published in the official Gazette, add to or delete any of the goods from the Schedule, and fix or modify the rate of cess levied thereon.