Section 6 in The Punjab Roads and Bridges Development Board Act, 1998
6. Levy and collection of fee.
(1)Notwithstanding any provision to the contrary contained in any other law for the time being in force and subject to the rules made under this Act, there shall be levied for the purposes of this Act, a fee at a rate not exceeding ten per cent to be notified by the Government, on the duty leviable under the Punjab Excise Act, 1914, and the taxes leviable under the Punjab General Sales Tax Act, 1948 and the Punjab Motor Vehicles Taxation Act, 1924.(2)The fee levied under sub-section (1), shall be collected by the Department concerned in the prescribed manner.(3)The proceeds of the fee levied under sub-section (1), shall be transferred by the Department concerned directly to the Fund.(4)The arrears of fee levied under sub-section (1), shall be recoverable as arrears of land revenue.
