WEST PAKISTAN FINANCE ACT
(BALOCHISTAN AMENDMENT ACT)
ACT [VII OF 1974]
(Balochistan Gazette, Extra, 10.7.1974)
An Act to amend the West Pakistan Finance, Act 1964, in its application to the Province of Balochistan.
Preamble.— Whereas it is expedient to amend West Pakistan Finance Act, 1964, in its application to the Province of Balochistan : It is hereby enacted as follows
1. Short title, commencement and extent.— (1) This Act may be called the West Pakistan Finance Act (Balochistan Amendment) Act, 1974.
(2) It shall come in force at once.
(3) It shall extend to the whole of the Province of Balochistan except Tribal Areas.
2. Enhanced Electricity Duty.— The Fifth and Sixth Schedules to the West Pakistan Finance Act, 1964 (West Pakistan Act XXXIV of 1964) as substituted by section 6 of the West Pakistan Finance Ordinance, 1969 (West Pakistan Ordinance VII of 1969) shall be respectively substituted by the Fifty and Sixth Schedules set forth hereunder:-
(See Section 13)
RATES OF ELECTRICITY DUTY
1. For energy consumed in respect of premises not falling under Article 2 of this Schedule, used for:–
a) Residential office, or commercial purposes. Two and a half paisa for each unit of energy consumed.
b) Industrial undertakings, Mines, Oil and Gas-fields. One and a half paisa for each unit of energy consumed.
c) Tubewells, Irrigation and Agricultural Machinery. One and a half paisa for each unit of energy consumed.
d) Unmetered supply.
Four paisa for every rupee of flat charge realized by the Licensee; provided that no Duty shall be levied where such charge does not exceed five rupees during a month.
e) For energy consumed in respect of all premises where supply is unmetered and no flat rate is applicable.
Explanation:– Premises which are used wholly or principally for carrying on manufacturing processes within the meaning fo section 2 of the Factories Act, 1934, shall be deemed to be used for an industrial undertaking.
On the estimated working load at site in accordance with 1 (a), (b) and (c) above.
(See Section 13)
EXEMPTIONS FROM ELECTRICITY DUTY
1. The Central and the Provincial Governments save in respect of premises used for residential purposes.
2. Such Autonomous Bodies as may be exempted by Government by means of notification in official Gazette.
3. Local Authorities in respect of public lighting only.
4. Mosques, churches and other places of public worship.
5. All domestic consumers not using more than 20 units in any month.
6. Energy consumed (including losses of energy) in generation, transformation and transmission.
7. Energy generated by plants having capacity not exceeding 2 ½ K.W.