5
Trade Tax on Business/Services
Act: Balochistan Finance Act 1996
Section Provisions
ACT IV OF 1996 BALOCHISTAN FINANCE ACT, 1996 ACT IV OF 1996 An Act to levy certain taxes in the Province of Balochistan [Gazette of Balochistan, Extraordinary, 7th July, 1996] No. PAB/LEGIS. V.(28)/96 dated 7-7-1996.--The Balochistan Finance Bill, 1996 having been passed by the Provincial Assembly on 26th June, 1996 and assented to by the Governor of Balochistan, is hereby published as an Act of Provincial Assembly. 5. Trade Tax on Business/Services.--(1) Person running Jewellery Shop, Garment/Boutique Shop, General Store, Foot Wear Shop, or dealing with Electrical/Electronics Appliances in any manner or running a Marriage Hall or Tent Services within the limits of a Municipal Corporation, Municipal Committee, a Town Committee or Cantonment Board shall be charged a trade tax per annum at the rate mentioned below as per category determined by the prescribed authority in the prescribed manner: CATEGORY ANNUAL TAX A Rs.3,000 B Rs.2,000 C Rs.1,000 (2) The unpaid amount of trade tax shall be recoverable as arrears, of land revenue.