Excise/Taxation Laws

A 1979 ordinance that retroactively validates a specific 1975 excise duty collected on sugar stocks from sugar mills, overriding any court rulings against it.

This 2010 act creates the Competition Commission of Pakistan and bans market abuse, anti-competitive agreements, deceptive marketing and unapproved mergers, giving the Commission investigative and enforcement powers with a multi-stage appeal process.

This 1863 colonial-era Act sets a reduced excise duty on industrial or chemical-use spirits that have been rendered unfit for human consumption, with fines and possible imprisonment for breaking the denaturing rules or trying to reverse the denaturing.

A 1926 law making provincial governments liable to income tax on trading operations carried on outside their own province, on the same basis as a private company — though its cross-reference to the old 1979 Income Tax Ordinance should be checked against current tax law.

A 1982 ordinance restricting who may issue medical and dental degrees in Pakistan to universities and the College of Physicians and Surgeons, with penalties of one to five years' imprisonment plus a fine for unauthorised conferment or false claims of qualification.

A 1941 law restricting when women can work in mines before and after childbirth and entitling them to maternity benefit payments (originally set in annas/rupees) from the mine owner, with protection against dismissal during maternity leave.

An 1881 law letting the Federal Government exempt military/naval/air-force personnel from municipal taxes when required to live within a municipality's limits, while compensating the municipality for the lost revenue.

A 1931 law allowing customs, excise, and sales tax changes proposed in a Finance Bill to take immediate legal effect from the moment the Bill is introduced, with refunds or extra demands reconciled once the final rate is enacted.

A 1941 Act providing that Federal Government-owned railway property is only taxable by local authorities if the Federal Government specifically notifies that liability, with the tax amount set fairly by an appointed judge if disputed.

A 1978 ordinance levying an excise duty (sixty or fifty-five rupees per maund, depending on the factory) on staple cotton sold by ginning factories to textile mills, tied to the 1976-77 crop.