THE CAPITAL VALUE TAX RULES, 2010 [Gazette of Punjab, Weekly Issue, Part-I, 1st July 2010] No. 105-2010/ 207-RC (III). In exercise of the power conferred under sub-section (16) of Section 6 of the Punjab Finance Act, 2010 (VI of 2010), the Board of Revenue has made the following rules for the collection and recovery of Capital Value Tax ...