(XIV OF 1989

26th August, 1989

An Act to rationalize, enhance
and levy certain taxes, duties and fees the Province of Sindh

Preamble:
Whereas it is expedient to rationalize, enhance and levy certain taxes, duties and fees in the Province of Sindh:

It is hereby enacted as follows:

1. Short title and commencement: (1) This Act may be called the Sindh Finance Act, 1989.

(2) It shall come into force on and from the 1st day of July 1989.

2. Definitions: In this Act, unless there is anything repugnant in the subject or context__

(a) “Government” means the Government of Sindh:

(b) “motor vehicles dealer” means a person who arranges or negotiates any transaction of sale, exchange, transfer or pledge of a motor vehicle in consideration of some commission or other remuneration in cash or otherwise and includes a person who deals in sale or purchases of motor vehicles:

(c) “Prescribed” means prescribed by rules:

(d) “rules” means rules made under this Act.

4. Amendment of West Pakistan Act, XXXII OF 1958: In the Sindh Motor Vehicles Taxation Act, 1958 in the Schedule___

(i) in the entries at serial No. 4___

(a) in clause (a), in column 2, for the figures “392”. the figures “400” shall be substituted:
(b) in clause (c) in column 2, for the figures “652” (he figures “660” shall be substituted:
(c) in clause (e), in column 2, for the figures “78”, the figures “80” shall be substituted:
(d) in clause (0, in column 2, for the figures “138” the figures “150” shall be substituted.

(ii) for entries at serial No. 5, the following shall be substituted__

(a) Motor vehicle with seating capacity of not more than four persons and____

(i) not more than 7.46 Kwt
(ii) more than 7.46 Kwt but less than 13.43 Kwt 480
(iii) 13.43 Kwt and above ….600

(b) Motor vehicle with seating capacity of more than four persons for each additional seat

(i) if not more than 7.46 Kwt 80 per seat.
(ii) if more than 7.46 Kwt 100 per seat.
(iii) after entries at serial No. 5, the following new entries shall be added:-

c. Tractors used for Agricultural purposes__

(i) Tractor without trailer … 100
(ii) if trailer is attached with the Tractor” .. .200

5. Amendment of West Pakistan Act, XXXIV of 1964: in the Sindh Finance Act, 1964, the Seventh Schedule shall be substituted by the Schedule to this Act.

7. Licence for Motor Vehicle Dealer: (1) No person shall engage in or carry on the business of a motor vehicle dealer except under a licence.

(2) A licence under sub-section (1) shall be issued by such authority in such form or renewed on such terms and conditions as may be prescribed on payment of the following fees:-
Place of business Licence fee Renewal Fee Renewal Fee

(i) Metropolitan Rs. 500.00 Rs. 250.00 cities per annum per annum
(ii) Other areas Rs. 250.00 Rs. 150.00 per annum per annum

8. Penalty: Any person who contravenes the provisions of Section 7 shall be liable to pay in addition to a licence fee a penalty not exceeding the amount of such fee.

9. Bar of suits in Civil “Courts: No suit shall lie in any Civil Court to set aside or modify any assessment, levy or collection of a tax, duty or fee made under this Act and the rules framed thereunder.

10. Power to make rules: Government may make rules for carrying into effect the purposes of this Act.

The
Schedule

See Section 5

Serial Categories Rate of Tax per Numbers annum

1. All persons engaged in any profession trade, calling or employment, other than those mentioned hereinafter assessed to income tax in the preceding financial year. 150

2. All public limited companies having registered offices in Sindh. 6,000

(a) All private Limited and foreign companies. 3,500
(b) Holders of import or export licence or both. 1,000
(c) Owners of Industry, factories and establishments employing ten or more persons other than those at (a)above. 2,500
(d) All contractors engaged in construction work or supplying goods or providing services or labour: 5,000

(i) Registered with Government or Government Agencies as:

(a) “A” Class Contractors.
(b) “B” Class Contractors. 3,500
(c) “C” Class Contractors. 1,500

(ii) All other Contractors: 1,000

(e) All agents, stockiest, agency holders and wholesalers engaged in selling or buying goods and services for others
on commission basis. 1,000
(f) All Petrol Pump Stations. 1,000
All factories, shops or establishments other than those mentioned at serial Nos. 2 & 3 above……. 500