Trade & Profession Tax | Bannu Cantonment Board

Trade and Professional Tax

Trade and professional tax is charged from all the commercial shops / stores / professional / Traders as per approved rates of the Board and duly notified in Gazette Notification vide S.R.O No. 383 (I)/95, dated 30-04-1995.

Trade and profession tax is levied on annual basis.

APPROVED RATES OF TRADE AND PROFESSIONAL TAX

S.No	Class of persons liable to the payment of the Tax	Rate of tax per annum	S.No	Class of persons liable to the payment of the Tax	Rate of tax per annum
1	Agent of company and insurance agent	100	38	Dealer in clocks and watches	80
2	Auctioneer	100	39	Dealer in crpets nad rugs etc	80
3	A person or company carrying on lottery business	150	40	Dealer in second-hand articles (kabaries)	50
4	Agency of any mail service i.e. TCS etc (Courier serv)	200	41	Dealer in grocery and provisions	40
5	Arms and Ammunition dealers	200	42	Dealer in cycle and cycle accessories	90
6	Auto store or spare parts of vehicle	150	43	Dealer in earthenware	80
7	Advertising agent	100	44	Dentist	50
8	Architects or draughtsman	100	45	Dairy man or milk seller	50
9	Baker (maker of bread, biscuits and cakes)	80	46	Dealer in gramophone, radio sets, etc	80
10	Barber	50	47	Dealer in motor oil and motor accessories	150
11	Book sellers or stationers	50	48	Dealer of petrol, diesel etc	500
12	Black smith or tin smith	50	49	Dealer of VCR and cassettes on hire basis	500
13	Butcher (Beaf and mutton)	50	50	Dealer of Tape Recorder, cassettes and Music Centre	150
14	Bus or track body makers	1500	51	Dealer in motor cycle spare parts	150
15	Bulk storage of oil depot	400	52	Dealer in tyres	150
16	Bond writer or stamp vendor	50	53	Dealer in second	100
17	Bookbinder	50	54	Dealer in mobile oil	150
18	Band all types	100	55	Dealer in kerosene oil	100
19	Carpenter	50	56	Dealer in Radio, Television, Tape Recorder, Sewing Machines	100
20	Cobbler	30	57	Dealer or representative of drug or medicine agency	150
21	Chemist or druggist	150	58	Denter mechanic	100
22	Contractor for MES, PWD,PASC and Military farms	200	59	Dealers in Car, Buses etc show rooms	200
23	Contractor for Cantonment Board or custodian’s organization	200	60	Dealer in hosiery and ready made clothes	80
24	Contractor notspecified above	200	61	Timber merchant	80
25	Conjurer or juggler	30	62	Fortune teller	40
26	Cloth merchant	80	63	General Merchants or stores	100
27	Commission agent (Arrthi)	150	64	Gas agency	150
28	Cargo agency	200	65	Gold-smith and silver-smith	150
29	Cement agency	100	66	Halwaee (vendor of sweets)	80
30	Cycle works	50	67	Hawker in cloth or general merchants	40
31	Dealer in Boots and shoes	80	68	Hawker in duree	40
32	Dealer in crockery, cutlery or glass	80	69	Homoeopathic practitioner	40
33	Dealer in firewood, charcoal, hay or bhoosa and other inflammable articles	80	70	Homoeopathic practitioner	50
34	Dealer in aluminium wae brass or hadware	80	71	Hawker of petty articles	40
35	Dealer infurniture for sale or on hire	150	72	Income tax advisor, Charted Accountant	100
36	Dealer in electric goods	90	73	Import or export agent	100
37	Dealer in sports goods	80	74	Keeper of tea shop or stall	80

S.No

Class of persons liable to the payment of the Tax

Rate of tax per annum

S.No

Class of persons liable to the payment of the Tax

Rate of tax per annum

75	Keeper laundary or dry cleaner	80	111	Proprietor of video games	500
76	keeper of a café or restaurant	100	112	Photostat services	100
77	Keeper of a hotel	100	113	Property dealer	500
78	Keeper of building material store	100	114	Public call office (PCO)	100
79	Keeper of billiard sooker saloom	100	115	Painter of buses, trucks and cars	100
80	Keeper of cycle stand	50	116	Proprietor or manager of private educational institutions	300
81	Keeper of tonga stand	50	117	Proprietor of saw/mill	100
82	Legal practitioner	100	118	Proprietor or manager of computer agency	150
83	Manufacturer of aerated water	120	119	Proprietor or manager of typing institution	150
84	Motor cycle bargain centre	150	120	Repairer of motor-car	100
85	Motor car bargain centre	200	121	Repairer of lock, umbrella and pen	40
86	Mechanic in steel works	80	122	Retailer of ice	40
87	Motor cycle or scooter mechanics	100	123	Regimental contractor/regimental canteen/CSD	150
88	Mechanic of bus, truck nad lorries	100	124	Seller of aerated waters nd ice cream	60
89	Mechanic of Radio, T.V, Tape Recorder and Sewing machine	80	125	Sanitary stores	100
90	Mechanic of Refrigerator, Air-conditioner, Deep Freezer and room coolers	80	126	Tailor	80
91	Mechine of flour or cotton (painja)	50	127	Turner	100
92	Maker or seller of boxes	80	128	Tractor trolley maker	500
93	Maker or seller of picture frames	80	129	Travel agent of any air-lines	400
94	Mason	80	130	Travel agency or agent of buses, flying coaches or coasters, ec	200
95	Medical practitioner	100	131	Travel agency or agent not specified above	200
96	Motor, taxi cab or rikshaw driver	80	132	Tractor mechanic	100
97	News agency or news agent	80	133	Typewriter mechanic	50
98	Optician	80	134	Tandoor (bread factory)	50
99	Proprietor or manager of cinema, circus and stage show	500	135	Vendors of eggs, fish and poultry	50
100	Proprietor or manager of a ruck company	150	136	Vendors of fresh fruits nad vegetables	50
101	Proprietor of printing press	100	137	Vendors of betal, tobacco, cigarette and biries, snuff and niswar	100
102	Proprietor of ice factory ad flour mills	200	138	Vendors of chana samosa, pakora and fried dal	50
103	Photographic or dealer in photographic goods	80	139	Vendors of petty articles not specified above	50
104	Private medical practitioner of Hakim	60	140	Vulcanisor	50
105	Petition writer	60	141	Vendors of mild, butter or curd	50
106	Pakistan International Air-lines agency or of any other air/line	600	142	Washerman	50
107	Painters	80	143	Wood work merchants	100
108	Proprietor of petrol pump	500	144	Welder mechanic	100
109	Proprietor of service sation	200	145	Trade and profession not specified elsewhere in the Schedule.	100
110	Proprietor of factory for making cemented building materials	500		[No. 2/3/B&G/ML&C/84/1572/D-12/ML&C/95.]