Section 4 in The Punjab Infrastructure Development Act, 1998
4. Levy of cess.
(1)Notwithstanding anything contained in any other law for the time being in force and subject to the rules under made under this Act, there shall be levied for the purpose of the Act, a cess on ad valorem basis, at a rate of rupee one for every one hundred rupees in respect of all the articles specified in the Schedule on all the sales effected after coming into force of this Act and on all the sales of goods made under the Punjab General Sales Tax Act, 1948.(2)The Government, after giving by notification not less than twenty days' notice of its intention so to do, may, add to or delete from the Schedule any article and thereupon the Schedule shall be deemed to be amended accordingly.(3)The cess levied under sub-section (1), shall be collected in such manner, as may be prescribed.
