Introduction
Provincial Government of Baluchistan has issued Notification ref No.PAB/Legis; V (03)/2019, subject The Baluchistan Infrastructure Development Cess Bill, 2019
Commentary
Baluchistan provincial Government has enacted “The Baluchistan Infrastructure Development Cess Act 2019 (Balochistan Act No III of 2019) having been passed by the provincial assembly vide Bill no. 03 of 2019 on 11th February 2019 and assented by the Governor Baluchistan on 15th February 2019.
The Act has been issued through Notification No.PAB/Legis; V (03)/2019 dated 18th February 2019.
The Act was promulgated to levy and collect a cess on goods entering and leaving the Province from or for outside the country through rail, road, air and sea; for the purpose of development and maintenance of infrastructure of the province.
The cess shall be levied on goods imported or exported upon entering or leaving the province from or outside the country through rail, road, air and sea at a fixed rate of 1% of total value of goods as assessed for customs purposes.
Persons liable to pay the Cess:
The owner shall be liable to pay the cess levied on the goods entering or leaving the Province from or for outside the country by rail, road, air and sea under section 3 of the Act.
In case of goods imported into or exported out of the Balochistan, the Customs Act, 1969 (Act No. IV of 1969) shall, as nearly as possible, apply to the assessment, collection, payment and administration of the cess in so far as it relates to-
(a) time, manner and mode of payment;
(b) declarations, processing and management;
(c) keeping of records, accounts and documents;
(d) enforcement and adjudication including appeals;
(e) penalties and prosecution; and
(f) all other ancillary matters.
Jurisdiction Barred
No provision of this Act or any order made thereunder shall be called in question by or before any Court.
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