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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. 5. Penalty.---(1) Whoever contravenes any of the provisions of this Act or the rules made thereunder, shall be punishable with simple imprisonment which may extend to three months, or with fine, or both. (2) If the Scheduled Goods are brought into a local area in contravention of this Act or if the Cess as required by section 3 is not paid, the scheduled goods shall stand forfeited to the State. (3) Cognizance of the offence under this Act shall not be taken by any Court except on a complaint filed by an officer duly notified by the Government by a Notification published in the official Gazette.