Car registration by non-filers: exponential increase in advance tax proposed

The relaxation in registration of motor vehicles has been compensated by a proposal of exponential increase in advance tax on registration of motor vehicles by non-filers. Finance Supplementary (Second Amendment) Bill, 2019 proposes to increase advance tax at the time of registering of private motor vehicles as under:
A tax expert explained the legal changes under the Finance Supplementary (Second Amendment) Bill, 2019. According to him, Finance Act 2018 imposed restriction on non-filer on first registration of new motor vehicles. The restriction was also imposed on acceptance or processing of any application for registering, recording or attesting transfer of any immovable property valuing more than Rs. 5 million in the name of a non-filer.
Finance Supplementary (Amendment) Act 2018 introduced following exceptions to the restrictions: Motorcycle having engine capacity of less than 200 cc, motorcycle-rickshaw, agricultural tractor or any other motor vehicle having engine capacity of less than 200 cc; a person holding a Pakistan origin card or a national identity card for overseas Pakistani who produces a certificate from a scheduled bank of receipt of foreign exchange remitted from outside Pakistan through normal banking channels during a period of sixty days prior to the date of booking, registration or purchase of motor vehicle or, in case of immovable property, prior to the date of registering, recording, or attesting transfer; or a legal heir acquiring immovable property in inheritance.
The bill proposes to add following further exceptions to the general restriction: Locally manufactured motor vehicle having engine capacity not exceeding 1300 cc; or a person holding a Pakistan origin card or a national identity card for a non-resident Pakistani having international passport who produces a certificate from a scheduled bank of receipt of foreign exchange remitted from outside Pakistan through normal banking channels during a period of sixty days prior to the date of booking, registration or purchase of motor vehicle or, in case of immovable property, prior to the date of registering, recording, or attesting transfer. The relaxation in registration of motor vehicles has been compensated by a proposal of exponential increase in advance tax on registration of motor vehicles by non-filers, Chartered accountant added.