GOVERNMENT OF PAKISTAN

MINISTRY OF LAW, JUSTICE, HUMAN RIGHTS & PARLIAMENTARY AFFAIRS

LAW, JUSTICE AND HUMAN RIGHTS DIVISION

No.F.2(1)/2000-Pub.                                                                                        Islamabad the 9^th August, 2000.

 The following ordinance made by the presidentIs hereby published for general information.

ORDINANCE NO.XXXIV OF 2000

AN ORDINANCE

 Further to amend the Central Excises Act, 1944.

  WHEREAS it expedient further to amend the Central Excises Act, 1944 (1 of 1944), for the purpose hereinafter appearing;

           AND WHEREAS the National Assembly and the Senate stand suspended in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional Constitution Order No.1 of 1999;

            AND WHEREAS the President is satisfied that circumstances exist which render it necessary to take immediate action;

            NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional Constitution Order No.1 of 1999, as well as Order No.9 of 1999, and in exercise of all powers enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance:-

            1.         Short title and commencement:- (1) This Ordinance may be called the Central Excises (Amendment) Ordinance, 2000.

                           (2)        It shall come into force at once and shall be deemed to have taken effect on and from the 1^st day of July, 2000.

            2.         Amendment of section 3.Act 1 of  1944:- In the Central Excises Act, 1944 (1 of 1944), in section 3, in sub-section (1), in the second proviso, for the full stop at the end, a colon shall be substituted and after the proviso, amended as aforesaid, the following new proviso shall be added, namely:-

“Provided further that notwithstanding anything contained in this Act, in respect of excisable services which the Federal Government may, by notification in the official Gazette, specify, the duty shall be levied and collected as if it were a tax payable under section 3 of the Sales Tax Act, 1990, and all the provisions of that Act and the rules, notifications, orders and instructions made or issued hereunder shall, as far as may be and with necessary modifications, apply.”

Sd/-

MUHAMMAD RAFIQ TARAR,

        President.                   

                                                                                                        Sd/-

                                                                                                                    Mr Justice       

Faqir Muhammd Khokhar

Secretary.