Section 4(1) in The Punjab Infrastructure Development Act, 1998
(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.
