EXEMPTION FROM CUSTOMS DUTY AND SALES TAX DUTY ON IMPORT OF MOTOR VEHICLES BY DISABLED PERSONS
60Notification No. S.R.O. 1101(I)/83, dated 23rd November, 1983.--In exercise of the powers conferred by section 19 of the Customs Act, 1969 (IV of 1969), and section 7 of the Sales Tax Act, 1951 (III of 1951), and in supersession of this Ministry's Notification No. S.R.O. 827(I)/78, dated the 2nd October, 1978, the Federal Government is pleased to exempt, from whole of the customs duties and sales tax chargeable thereon, such of the motor vehicles of engine capacity not exceeding 1300 CC, motorised wheel chairs and three wheelers, fitted with special gadgets for the purpose of compensating disability, here-in-after referred to as the vehicle, as is compensating disability, here-in-after referred to as the vehicle, as is imported for his own use by a disabled person to whom a disability certificate has been issued by the Federal Disability Board consisting of an officer possessing medical qualifications nominated by the Ministry of Health and one representative each of the Central Board of Revenue and Chief Controller of Imports and Exports subject to the following conditions, namely:-
The vehicle shall not be sold or transferred to any person before the expiry of five years from the date of its arrival in Pakistan except--
to a disabled person on production of a disability certificate from the said 'Federal Disability Board;
to the Department of Supplies, Government of Pakistan, on the usual terms and conditions relating to such sale; or
in case of death of the disabled person owning the vehicle, by any of his heirs to any person.
61[2. The purchaser or transferree of the vehicle, other than a disabled person or the Department of Supplies, Government of Pakistan, shall pay the same customs duty and sales tax as were leviable thereon at the time of its import. No customs duty or sales tax shall, however, be payable if the vehicle is sold or transferred after the expiration of five years from the date of its arrival in Pakistan.]