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       17 \r\n \r\n \r\n(89) “Insurer” means a person as defined in clause (xxxi) of section 2 of th","quote_sha256":"15c08c004a24771903ba3c7b4add46bc4019a067ddf5efccb77956d1ee4447f8","reader_fragment":"p-52849-54626-bf0ea0db3924afbe","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-52849-54626-bf0ea0db3924afbe","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"citation-dfc404746d7ed0877a51","source":"balochistan-code-d9d838bd66607fd9","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":54974,"character_end":54999,"quote":"Insurance 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Application of the Code of Criminal Procedure, 1898.  -- (1) The provisions of \r\nthe Code of Criminal Procedure, 1898 (V of 1898), so far as they are not inconsistent \r\nwith the provisions of this Act, shall apply to all proceedings of the Court of a Special \r\nJudge and such court shall be deemed to be a Court of Session for the purposes of the ","quote_sha256":"58086652ad113bd8ba2f8c97281c823f397f1c57c37921935073b920a288eb4b","reader_fragment":"p-188727-190494-4f39bd2ea176af08","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-188727-190494-4f39bd2ea176af08","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"citation-6af1be775a2293ab3d70","source":"balochistan-code-d9d838bd66607fd9","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":190644,"character_end":190676,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-190494-192283-90174b4409a8915e","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-190494-192283-90174b4409a8915e","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":190474,"character_end":190906,"quote":"as applicable and \r\nwith necessary modifications, shall apply to the trial of cases by the Special Judge under \r\nthe Act. \r\n \r\n (2)  For purposes of sub-section (1), the Code of Criminal Procedure, 1898 (V \r\nof 1898) shall have effect as if an offence punishable under this Act was one of the \r\noffences referred to in sub-section (1) of section 337 of the Code. \r\n \r\n45.  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Authorized Officers to have Access to Premises, Stocks, Accounts and Records . -- \r\n(1) Any officer authorized in this behalf by the Authority by notification in the official \r\nGazette, shall have free and ","quote_sha256":"c7d6d1059f7a7eeda805bc770ff30e20dfcda2664835d186a067f02741ab9c5c","reader_fragment":"p-218599-220383-8acc193c8931b55f","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-218599-220383-8acc193c8931b55f","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"citation-9aa6db23afe1656d4ee9","source":"balochistan-code-d9d838bd66607fd9","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":225199,"character_end":225231,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-223946-225706-53af4f74357bd57e","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-223946-225706-53af4f74357bd57e","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":225029,"character_end":225461,"quote":" and cause a search to be \r\nmade at any time. \r\n \r\n(2)  All searches made under sub -section (1) shall be carried out in \r\naccordance with the relevant provisions of the Code of Criminal Procedure, 1898 (V of \r\n1898). \r\n \r\n59.  Posting of an Officer 5[of the Authority ] to Business Premises. -- (1) Subject to \r\nsuch conditions and restrictions as it deems fit to impose, the Authority may post an \r\nofficer to the premises of a re","quote_sha256":"71ccdb1c75d3edf8cdb1cb9ba72e07827738bccc273255a80baf7a09b468593b","reader_fragment":"p-223946-225706-53af4f74357bd57e","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-223946-225706-53af4f74357bd57e","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"citation-d6d764260b7dc2d98a86","source":"balochistan-code-d9d838bd66607fd9","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":253143,"character_end":253173,"quote":"Code of Civil Procedure \r\n1908","quote_sha256":"14dc80eada46f8a6a7f0ccaaebe45b131ac02df769c644fd191038b3f72aa092","reader_fragment":"p-252006-253783-c9d09a3c517d20a0","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-252006-253783-c9d09a3c517d20a0","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":252973,"character_end":253403,"quote":" law for determination. \r\n \r\n(4) The reference under this section shall be heard by a bench of at least two \r\nJudges of the High Court and provision of section 98 of the Code of Civil Procedure \r\n1908 (V of 1908) shall, as far as possible, apply to such reference. \r\n \r\n(5) The High Court shall send a copy of the judgment under the seal of the \r\nCourt to the Appellate Tribunal. \r\n \r\n(6) Notwithstanding that a reference  has bee","quote_sha256":"e6b530111efab0a6e63d2f653b2493e12d4e13f2989b388e0604e360d7a9ee6d","reader_fragment":"p-252006-253783-c9d09a3c517d20a0","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-252006-253783-c9d09a3c517d20a0","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"citation-6d3a554b340a8fdb87c1","source":"balochistan-code-d9d838bd66607fd9","target":null,"target_candidates":["pk-code-53985970d7ba2acd","punjab-code-9c8e1693e64ec530"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":253968,"character_end":253987,"quote":"Limitation Act 1908","quote_sha256":"a9f2c5189c69dea4790d46c2fa53938419fcfa3384415d715781db091992b10d","reader_fragment":"p-253783-255547-c4ee7b9fdd098cdb","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-253783-255547-c4ee7b9fdd098cdb","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":253798,"character_end":254217,"quote":"ion by the Supreme Court. \r\n \r\n\r\n===== PDF PAGE 103 =====\r\n\r\n                                                                             97 \r\n \r\n \r\n(8) Section 5 of the Limitation Act 1908 (IX of 1908) shall apply to a reference \r\nunder sub-section (1). \r\n \r\n(9) A court fee of rupees one thousand shall be affixed on a reference under \r\nthis section except when it is filed by the Authority. \r\n \r\n70.  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Exemptions. -- ","quote_sha256":"619f1a5be11824a5116ed02d173d6d26a43365f180cf8007cf971a95f9d01bd8","reader_fragment":"p-126894-128694-1feb42bab25dede9","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-126894-128694-1feb42bab25dede9","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-126894-128694-1feb42bab25dede9","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":103443,"character_end":103453,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-102207-103994-4ab6df89c8e5a729","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-102207-103994-4ab6df89c8e5a729","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":103273,"character_end":103683,"quote":" section 6; \r\n(20) “E-intermediary” means a person appointed as e- intermediary under the Act; \r\n(21) “Exempt service” means a service which is exempt from the tax under section 12; \r\n(22) “FBR” means the Federal Board of Revenue established under the Federal Board of Revenue Act, 2007; \r\n(23)  “Financial year” means the period from 1st July of a year to 30th June of the following year; \r\n(24) “Firm” means ","quote_sha256":"77623227f6e3af7eed7c40025ac2df5addad017e5e3ab76b356051fd9e2535d0","reader_fragment":"p-102207-103994-4ab6df89c8e5a729","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-102207-103994-4ab6df89c8e5a729","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-e2e37864f3e6a2bb923f","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":120516,"character_end":120541,"quote":"8. Open market price. -- ","quote_sha256":"7a1995ba181c81e0cbcac0526d9913b6b57cb76b03952f4222074e6e8d801a38","reader_fragment":"p-119854-121635-4f34cba46de39ff5","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-119854-121635-4f34cba46de39ff5","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-119854-121635-4f34cba46de39ff5","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":104316,"character_end":104325,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-103994-105787-068cacec606ea4f3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-103994-105787-068cacec606ea4f3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":104146,"character_end":104555,"quote":" quarter of a \r\nfinancial year; \r\n(28) “Officer of the Authority” means any officer of the Authority; \r\n(29) “Open market price” shall have the meaning as given to it in section 8; \r\n(30)  “Person” means: - \r\n(a) an individual; \r\n(b) a company; \r\n \r\n(c) Federal Government; \r\n(d) a Provincial Government; \r\n(e) a local authority or local government; or \r\n(f) a foreign government, a political subdivision of a","quote_sha256":"3a87bed0037b6a8c5f67255ac57b03229aaf7f027c326ac88ccb23782c013f43","reader_fragment":"p-103994-105787-068cacec606ea4f3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-103994-105787-068cacec606ea4f3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-42faec4034de1c087e88","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"42","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":187417,"character_end":187442,"quote":"42.  Special Judges.  -- ","quote_sha256":"24820d82ed174cda1d1ad334edf75e3f426492bb752775dd853d4eb4a93c2fb6","reader_fragment":"p-186934-188727-d267617c66540d56","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-186934-188727-d267617c66540d56","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-186934-188727-d267617c66540d56","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":107805,"character_end":107815,"quote":"section 42","quote_sha256":"234bed30d892729e03c621f6ed386a20c12479dc0ec1aa7fea1078642cc53fd6","reader_fragment":"p-107552-109303-d5d111d9858160b6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-107552-109303-d5d111d9858160b6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":107635,"character_end":108045,"quote":"sembles with, the other service \r\nin character, quality, quantity, functionality, materials, or reputation; \r\n(42) “Special Judge”: means a Special Judge appointed under section 42; \r\n(43) “Tax” means and includes: - \r\n(a) The tax, additional tax, or default surcharge levied under the Act; \r\n(b) A fine penalty or fee imposed or charged under the Act; and \r\n(c) Any other sum payable or recoverable under the ","quote_sha256":"ed76af394ff472bbd7d2a861801edea05757591504abe3a77467709f5141253b","reader_fragment":"p-107552-109303-d5d111d9858160b6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-107552-109303-d5d111d9858160b6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-4e3498e6d63393f50045","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":109130,"character_end":109154,"quote":"3. Taxable Service . -- ","quote_sha256":"144106c27b4cc68331d20a965749e7ebfe0e29cfc05833ea2262addadf28f938","reader_fragment":"p-107552-109303-d5d111d9858160b6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-107552-109303-d5d111d9858160b6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-107552-109303-d5d111d9858160b6","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":108904,"character_end":108913,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-107552-109303-d5d111d9858160b6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-107552-109303-d5d111d9858160b6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":108734,"character_end":109143,"quote":"e month or such o ther period as the Authority may, by notification in \r\nthe official Gazette, specify; \r\n(46) “Taxable service” shall have the meaning as given to it in section 3; and \r\n(47) “Value of a taxable service” shall have the meaning as given to it in section 7 \r\n.  \r\n\r\n===== PDF PAGE 44 =====\r\n\r\n                                                                             38 \r\n \r\n \r\n3. Taxable Se","quote_sha256":"325d1db7de25e111863e9219b013c66ade76a2aec67bf365795de1bd3cb16d7d","reader_fragment":"p-107552-109303-d5d111d9858160b6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-107552-109303-d5d111d9858160b6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-c58a54f29cbc26f4587d","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":116683,"character_end":116717,"quote":"7. Value of a Taxable Service. -- ","quote_sha256":"bf24622780c2c87706705cd82f8d70cfde958405f135cb4dd63eccd1c7da54bc","reader_fragment":"p-116352-118093-81cba84a74c6ce59","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-116352-118093-81cba84a74c6ce59","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-116352-118093-81cba84a74c6ce59","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":108996,"character_end":109005,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-107552-109303-d5d111d9858160b6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-107552-109303-d5d111d9858160b6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":108826,"character_end":109235,"quote":"e, specify; \r\n(46) “Taxable service” shall have the meaning as given to it in section 3; and \r\n(47) “Value of a taxable service” shall have the meaning as given to it in section 7 \r\n.  \r\n\r\n===== PDF PAGE 44 =====\r\n\r\n                                                                             38 \r\n \r\n \r\n3. Taxable Service . -- (1) Subject to such exclusion as mentioned in Second  \r\nSchedule, a taxable servi","quote_sha256":"b42d07bd9a5d6a2b696c837650e2f90e714989305e42c0b031162c299f769bef","reader_fragment":"p-107552-109303-d5d111d9858160b6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-107552-109303-d5d111d9858160b6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-63ff0f8b7fbacb25877a","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":120516,"character_end":120541,"quote":"8. Open market price. -- ","quote_sha256":"7a1995ba181c81e0cbcac0526d9913b6b57cb76b03952f4222074e6e8d801a38","reader_fragment":"p-119854-121635-4f34cba46de39ff5","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-119854-121635-4f34cba46de39ff5","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-119854-121635-4f34cba46de39ff5","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":117263,"character_end":117272,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-116352-118093-81cba84a74c6ce59","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-116352-118093-81cba84a74c6ce59","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":117093,"character_end":117502,"quote":"tion for a service is  in kind or is partly in kind and \r\npartly in money, the value of the service shall mean the open market price of the service \r\nas determined under section 8 excluding the amount 3[of] the tax. \r\n \r\n(3) In case the person who provides the service and the recipient of the \r\nservice are 4[***] associated persons and the service is supplied for no consideration or \r\nfor a consideration w","quote_sha256":"d8e3654ed3de2f2bbad86bc7547032d73135ebbf66bce52439502ab9e686d3d5","reader_fragment":"p-116352-118093-81cba84a74c6ce59","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-116352-118093-81cba84a74c6ce59","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-f957d26e461ecb488dfc","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":109130,"character_end":109154,"quote":"3. Taxable Service . -- ","quote_sha256":"144106c27b4cc68331d20a965749e7ebfe0e29cfc05833ea2262addadf28f938","reader_fragment":"p-107552-109303-d5d111d9858160b6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-107552-109303-d5d111d9858160b6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-107552-109303-d5d111d9858160b6","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":124857,"character_end":124866,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-123413-125121-337558e27e49b1f3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-123413-125121-337558e27e49b1f3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":124687,"character_end":125096,"quote":" shall be exempt from payment of \r\ntax under the Act. \r\n \r\n2[***] \r\n \r\n11. Person Liable to Pay Tax. -- (1) Where a service is taxable by virtue of sub -\r\nsection (1) of section 3, the liability to pay the tax shall be on the registered person \r\nproviding the service. \r\n \r\n(2) Where a service is taxable by virtue of sub -section (2) of section 3, the \r\nliability to pay the tax shall be on the person receiv","quote_sha256":"6617e549613aea6e7a08dcfdd938547849a56bb7c3480133940e4cf71b99a34e","reader_fragment":"p-123413-125121-337558e27e49b1f3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-123413-125121-337558e27e49b1f3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-8f7ab0d06618b7d7ee21","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":109130,"character_end":109154,"quote":"3. Taxable Service . -- ","quote_sha256":"144106c27b4cc68331d20a965749e7ebfe0e29cfc05833ea2262addadf28f938","reader_fragment":"p-107552-109303-d5d111d9858160b6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-107552-109303-d5d111d9858160b6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-107552-109303-d5d111d9858160b6","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":125025,"character_end":125034,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-123413-125121-337558e27e49b1f3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-123413-125121-337558e27e49b1f3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":124855,"character_end":125264,"quote":"f section 3, the liability to pay the tax shall be on the registered person \r\nproviding the service. \r\n \r\n(2) Where a service is taxable by virtue of sub -section (2) of section 3, the \r\nliability to pay the tax shall be on the person receiving the service. \r\n \r\n \r\n1. Substituted for the words [Government may, on the recommendation of the Authority and]  by the Balochistan Sales \r\nTax on Services (Amendmen","quote_sha256":"0d3c110e35d421c6f33481cedb97d1d81190edaa9b81825db1f38c79e3dce404","reader_fragment":"p-123413-125121-337558e27e49b1f3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-123413-125121-337558e27e49b1f3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-c32997d62f1d17723e00","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"19","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":147760,"character_end":147836,"quote":"19. Joint and Several Liability of Registered Persons Where Tax Unpaid.  -- ","quote_sha256":"eaf10d44544420b74c547e3a8f79a1ac1602dc6b0738a401b015a5f2bb5edda8","reader_fragment":"p-146345-148105-e9ce6515ca4b7727","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-146345-148105-e9ce6515ca4b7727","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-146345-148105-e9ce6515ca4b7727","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":126781,"character_end":126791,"quote":"section 19","quote_sha256":"8b5037d2a57e79d0f604a421610c7066e6226909af7b622e7db425409ab1585e","reader_fragment":"p-125121-126894-08b5b044f6bbf739","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-125121-126894-08b5b044f6bbf739","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":126611,"character_end":127021,"quote":"ontained in this section shall prevent the collection of tax from \r\ndifferent person if that person is made separately or jointly or severally liable for the tax \r\nunder section 19. \r\n \r\n1[11A.     Liability of a Registered Person. -- Subject to the provisions of sub -section (1) \r\nof section 11, where a registered person receiving the taxable service fails to make \r\npayment of the tax to a service provider","quote_sha256":"9464e71e9b141b0017148a80de3ea994fe30ef60443fd0f3d792a9e47b0dc4ee","reader_fragment":"p-125121-126894-08b5b044f6bbf739","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-125121-126894-08b5b044f6bbf739","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-ece08802ad02376e62aa","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"11","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":124758,"character_end":124791,"quote":"11. Person Liable to Pay Tax. -- ","quote_sha256":"d35b2468134bcb2e49b11c83ab6985e9656577ea59fde5f039114fd9b051c65a","reader_fragment":"p-123413-125121-337558e27e49b1f3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-123413-125121-337558e27e49b1f3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-123413-125121-337558e27e49b1f3","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":126897,"character_end":126907,"quote":"section 11","quote_sha256":"10cf0310974ee2caed25d540e3a8b6f712aee75588d91df491e315bb80f77742","reader_fragment":"p-126894-128694-1feb42bab25dede9","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-126894-128694-1feb42bab25dede9","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":126727,"character_end":127137,"quote":"ly or jointly or severally liable for the tax \r\nunder section 19. \r\n \r\n1[11A.     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Powers of Adjudication. -- ","quote_sha256":"47d933e0b8cb23ac916bdf9ba8c600ea5f1a2229b242b9555a5129c2fd6c0952","reader_fragment":"p-225706-227495-bad14d96673e54a2","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-225706-227495-bad14d96673e54a2","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-225706-227495-bad14d96673e54a2","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":173179,"character_end":173189,"quote":"section 60","quote_sha256":"b6d310694f391f85b34c7ad2f61b727a65e34c5062d490ca1527b8ceb770d7ce","reader_fragment":"p-172857-174616-dc94041c701cf8bf","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-172857-174616-dc94041c701cf8bf","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":173009,"character_end":173419,"quote":" rules. \r\n \r\n(6) After completion of the audit under this section or any other provision of \r\nthis Act or the rules, an officer having pecuniary jurisdiction in terms of section 60 \r\nshall, if required, pass an order determining the correct amount of pa yable tax, \r\ncharging default surcharge and imposing a penalty. \r\n \r\n1. 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Returns. -- ","quote_sha256":"04b3976570a5ee2bb13c56d9ef5dec9a751d1fd24f0c9333f9a26cecb51e66c1","reader_fragment":"p-178124-179880-ca9adc15b0ae32b1","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-178124-179880-ca9adc15b0ae32b1","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-178124-179880-ca9adc15b0ae32b1","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":181488,"character_end":181500,"quote":"section \r\n35","quote_sha256":"0d322634496fdd810c856145f200664056dcd7ad3adaeec81e1baf193762bef0","reader_fragment":"p-179880-181674-5693a72e8c4c953f","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-179880-181674-5693a72e8c4c953f","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":181318,"character_end":181730,"quote":"declaration \r\nmade therein and to deposit any amount of the tax not paid or short paid. \r\n \r\n36. Special Returns. -- In addition to the return or returns specified under section \r\n35, the Commissioner may require any person, whether registered or not, to furnish a \r\nreturn (whether on his own behalf or as an agent or trustee) in prescribed 2[form] and \r\nsuch person shall furnish the return not later than the ","quote_sha256":"9285bc884bb97a9313ca32504c168255e7dd8f90c514446383c85f5a0e8a47da","reader_fragment":"p-179880-181674-5693a72e8c4c953f","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-179880-181674-5693a72e8c4c953f","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-8b648f92b3e5ccc66107","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"29","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":162844,"character_end":162868,"quote":"29. De-registration. -- ","quote_sha256":"ba1f14152a4777b77d94c3cedcce0037d246a65f05e12e273a3f7fed9ee8b739","reader_fragment":"p-162176-163976-15a3b3c0d70d21f1","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-162176-163976-15a3b3c0d70d21f1","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-162176-163976-15a3b3c0d70d21f1","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":181840,"character_end":181850,"quote":"section 29","quote_sha256":"cf05c133f2968096b899cc6fc29aa9f7f22ad3898c0a4a147236fafc44382a65","reader_fragment":"p-181674-183440-8d196ab65e7ed4b2","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-181674-183440-8d196ab65e7ed4b2","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":181670,"character_end":182080,"quote":"d \r\nsuch person shall furnish the return not later than the date specified in this regard. \r\n \r\n37. Final Return. -- If a person applies for de -registration in terms of section 29, he \r\nshall before such de -registration, furnish a final return to the Authority or the \r\nCommissioner in the specified form in such manner and at such time as may be \r\ndirected 3[***] by the Authority or the Commissioner. \r\n \r\n","quote_sha256":"7911cfa45eacd9a19d37fe94ea1df1c781c444b8d785d48e47542dcf98a3e495","reader_fragment":"p-179880-181674-5693a72e8c4c953f","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-179880-181674-5693a72e8c4c953f","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-60d4651e3697fe95aa51","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"39","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":183113,"character_end":183148,"quote":"39. Appointment of Authorities. -- ","quote_sha256":"e195b83d56c40519bac11bdd9f0830370d62e5c8900d38d9c369030cf269709b","reader_fragment":"p-181674-183440-8d196ab65e7ed4b2","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-181674-183440-8d196ab65e7ed4b2","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-181674-183440-8d196ab65e7ed4b2","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":185771,"character_end":185781,"quote":"section 39","quote_sha256":"6624853ac77e10f5188a32c559dade5cd5338bc7a462a66d8791c498611dc957","reader_fragment":"p-185165-186934-957aa97c54d29026","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-185165-186934-957aa97c54d29026","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":185601,"character_end":186011,"quote":"tency issues arising under this Act or the \r\nrules shall be decided by the Authority in such manner as it thinks fit. \r\n \r\n40.  Powers. -- (1) An officer appointed under section 39 shall exercise such powers \r\nand discharge such duties as are conferred on him under this Act and the rules and he \r\nshall also be empowered and competent to exercise all powers and discharge all duties \r\nor functions conferred u","quote_sha256":"99450c6c94c13dace45f602faeeb70d804da0b2ff788ee37d9076d8b6bdb9f61","reader_fragment":"p-185165-186934-957aa97c54d29026","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-185165-186934-957aa97c54d29026","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-c85c9ff080c58fd78373","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"1","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":18525,"character_end":18570,"quote":"1.  Short Title, Extent and Commencement. -- ","quote_sha256":"26d896dfabbd160cb60654cd10c47f88d4e3f5a28fbdfe2529aec40c38b7c7b8","reader_fragment":"p-17417-19216-dbfd9b3dc509b3a0","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-17417-19216-dbfd9b3dc509b3a0","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-17417-19216-dbfd9b3dc509b3a0","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":192396,"character_end":192407,"quote":"Section \r\n1","quote_sha256":"ddf190370c2e732da01345ef2ee9347e8ac8baf77565e858e131e5e61a6dee2f","reader_fragment":"p-192283-194078-26ee8affdd5bf1d3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-192283-194078-26ee8affdd5bf1d3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":192226,"character_end":192637,"quote":"rposes only and the corresponding offence described in \r\ncolumn 2 may fall and be prosecuted under other sections of this Act as well. \r\nTable \r\nS. No Offences Penalties Section \r\n1 Any person who is required to apply \r\nfor registration under this Act fails to \r\nmake an application for registration \r\nbefore providing any taxable services. \r\nSuch person shall be liable to pay a \r\npenalty of ten thousand rupee","quote_sha256":"a842e04731734d44abe70f65e6999998b86f79611c7de65df1beae94aeeb83a0","reader_fragment":"p-190494-192283-90174b4409a8915e","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-190494-192283-90174b4409a8915e","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-2fe277fcdfab8b024928","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":97486,"character_end":97505,"quote":"2.  Definitions. - ","quote_sha256":"be9f61df6ed2e6e91b4cc6879c9327f8c299323b4a6bd625dd540a0320fe027c","reader_fragment":"p-96929-98688-4e0e2ca733aeb2cb","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-96929-98688-4e0e2ca733aeb2cb","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-96929-98688-4e0e2ca733aeb2cb","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":193828,"character_end":193843,"quote":"Section \r\n    2","quote_sha256":"3b7b33990777726716164f6deb63044f079acf861ea96cf16dc63b6ccce35b3a","reader_fragment":"p-192283-194078-26ee8affdd5bf1d3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-192283-194078-26ee8affdd5bf1d3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":193658,"character_end":194073,"quote":"e from July 01, 2015. \r\n  \r\n\r\n===== PDF PAGE 79 =====\r\n\r\n                                                                             73 \r\n \r\n \r\nS. No Offences Penalties Section \r\n    2 Where any person fails to  furnish a \r\nreturn within the due date. \r\nSuch person shall be liable to \r\npay a penalty  of five thousand \r\nrupees provided if a return is \r\nnot filed within fifteen days of \r\nthe due  date, a penalty ","quote_sha256":"aef0c18f973d05c0840796cb592439813a6665ed23af43297e3d5c6520882091","reader_fragment":"p-192283-194078-26ee8affdd5bf1d3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-192283-194078-26ee8affdd5bf1d3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-bd0f69bd49981c0409a6","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"1","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":18525,"character_end":18570,"quote":"1.  Short Title, Extent and Commencement. -- ","quote_sha256":"26d896dfabbd160cb60654cd10c47f88d4e3f5a28fbdfe2529aec40c38b7c7b8","reader_fragment":"p-17417-19216-dbfd9b3dc509b3a0","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-17417-19216-dbfd9b3dc509b3a0","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-17417-19216-dbfd9b3dc509b3a0","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":195499,"character_end":195510,"quote":"Section \r\n1","quote_sha256":"ddf190370c2e732da01345ef2ee9347e8ac8baf77565e858e131e5e61a6dee2f","reader_fragment":"p-194078-195877-6747f525b3e8eddf","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-194078-195877-6747f525b3e8eddf","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":195329,"character_end":195740,"quote":"\n \r\n \r\n \r\n30, 31 \r\nand 32 \r\n\r\n===== PDF PAGE 80 =====\r\n\r\n                                                                             74 \r\n \r\n \r\nS. No Offences Penalties Section \r\n1[5 Where a person, without any \r\nreasonable cause, fails to produce the \r\nrecord or information despite receipt of \r\na notice from the Authority or any \r\nofficer of the Authority directing him to \r\nproduce such record or informati","quote_sha256":"499dda121262052672110d2e9755c2ebbfcee3d8502daed3dc01184d61de7d3f","reader_fragment":"p-194078-195877-6747f525b3e8eddf","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-194078-195877-6747f525b3e8eddf","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-18d98ecbf384f51523ac","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":113999,"character_end":114036,"quote":"5.  Amendment in Second Schedule. -- ","quote_sha256":"51ddd46b0e2a7f28b956e376a9bc9ccfb2f50c3e77bc951233f1f599546c1adc","reader_fragment":"p-112826-114561-d0047542c3954338","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-112826-114561-d0047542c3954338","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-112826-114561-d0047542c3954338","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":196973,"character_end":196984,"quote":"Section \r\n5","quote_sha256":"dbc8e07605dfcf95e24f3347cb2286fb562517a9bc4014dc46f9bbb6d29df07d","reader_fragment":"p-195877-197655-e445c37435f0c4bd","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-195877-197655-e445c37435f0c4bd","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":196803,"character_end":197214,"quote":"s (Amendment) Act, 2019 (Act No. II of 2019) dated January \r\n15, 2019 effective from July 01, 2015. 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No Offences Penalties Section \r\n5 Where a registered person who, \r\nwithout any  reasonable cause, in \r\nnon-compliance with the \r\nprovisions of this Act fails to \r\nproduce records on receipt of \r\nnotice  from the Authority or any \r\nofficer of the Authority directi","quote_sha256":"b07f18a257cd44c0678b61163363fc02c15a008500afb95908395e3cff87c07c","reader_fragment":"p-195877-197655-e445c37435f0c4bd","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-195877-197655-e445c37435f0c4bd","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-5d5bb1449874651949f3","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":116683,"character_end":116717,"quote":"7. Value of a Taxable Service. -- ","quote_sha256":"bf24622780c2c87706705cd82f8d70cfde958405f135cb4dd63eccd1c7da54bc","reader_fragment":"p-116352-118093-81cba84a74c6ce59","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-116352-118093-81cba84a74c6ce59","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-116352-118093-81cba84a74c6ce59","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":197795,"character_end":197806,"quote":"Section \r\n7","quote_sha256":"14ed216182908f740facdeebb7917aded63cd453c748391196b3e91f93a3698c","reader_fragment":"p-197655-199444-a7228899d32c0412","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-197655-199444-a7228899d32c0412","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":197625,"character_end":198036,"quote":"o. 4 above. \r\n30, 32, \r\n  \r\n\r\n===== PDF PAGE 81 =====\r\n\r\n                                                                             75 \r\n \r\n \r\nS. No Offences Penalties Section \r\n7 Where   any   person   who denies \r\nor obstructs the access of an \r\nauthorized officer to the business \r\npremises,  registered  office or to \r\nany other place where records are \r\nkept, or otherwise refuses access to \r\naccounts of","quote_sha256":"7302b205381fc089f73ffabdd92fbcda0b0973814a53abbae4e3e2f868a33542","reader_fragment":"p-195877-197655-e445c37435f0c4bd","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-195877-197655-e445c37435f0c4bd","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-5122c84e3bfa6846ff63","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":123534,"character_end":123574,"quote":"10. Scope of Tax and Allied Matters. -- ","quote_sha256":"7d43f84ef3b90f00285d6d900c1badba47c5db8335d8112a8903df51dd7eec16","reader_fragment":"p-123413-125121-337558e27e49b1f3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-123413-125121-337558e27e49b1f3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-123413-125121-337558e27e49b1f3","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":199986,"character_end":199998,"quote":"Section \r\n10","quote_sha256":"03daac3f2681a21c087d9a4b9663c19b89a207bd727524eecc475e6c21369099","reader_fragment":"p-199444-201223-9ce21f87524d6a14","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-199444-201223-9ce21f87524d6a14","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":199816,"character_end":200228,"quote":"or with both. \r\n70 \r\n \r\n\r\n===== PDF PAGE 82 =====\r\n\r\n                                                                             76 \r\n \r\n \r\nS. \r\nNo \r\nOffences Penalties Section \r\n10 Where any person obstructs any \r\nofficer of the Authority in the \r\nperformance  of  his  official duties \r\nunder this Act or the rules. \r\nSuch person shall be liable to pay a \r\npenalty of twenty -five thousand \r\nrupees or one hun","quote_sha256":"caa4d2798105c667e0bd689ef2ab9cfa37069e462bd1c58cd1d65c404c1d95fe","reader_fragment":"p-199444-201223-9ce21f87524d6a14","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-199444-201223-9ce21f87524d6a14","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-9463c5f1e29a6ae6b025","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"59","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":225252,"character_end":225325,"quote":"59.  Posting of an Officer 5[of the Authority ] to Business Premises. -- ","quote_sha256":"85b7b0ea8f8230b9a29ecb819f7bda3c1af3bf1ead14c0933418e4a1203490e9","reader_fragment":"p-223946-225706-53af4f74357bd57e","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-223946-225706-53af4f74357bd57e","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-223946-225706-53af4f74357bd57e","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":200800,"character_end":200812,"quote":"section \r\n59","quote_sha256":"f43278773976202262486859c000878b2f0f420319d3c6e4b1f4d9cdc1158edc","reader_fragment":"p-199444-201223-9ce21f87524d6a14","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-199444-201223-9ce21f87524d6a14","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":200630,"character_end":201042,"quote":"\r\nthe amount of tax due to be paid to \r\na service provider, such recipient \r\nshall also be liable to action for \r\nobstruction under this provision.] \r\n \r\n3[General \r\nand section \r\n59 and \r\nsection 72] \r\n11 Where any person who fails to fulfill    \r\nany of the conditions, limitations or \r\nrestrictions prescribed in a \r\nnotification issued under any of the \r\nprovisions of the Act or the rules. \r\nSuch person sha","quote_sha256":"b55ee5340290b16b33b496f73d312c893be1fd652c7a1bf23b75e0c19361c1ef","reader_fragment":"p-199444-201223-9ce21f87524d6a14","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-199444-201223-9ce21f87524d6a14","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-662f2a983e89bd68e1d8","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"72","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":259438,"character_end":259475,"quote":"72.  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Effect of Change in the Rate of Tax. -- ","quote_sha256":"f1da68d6e0baa0421277c38fd0977d49089fb8e735647183eff4fc483a3c6af7","reader_fragment":"p-128694-130488-a3cbad01501070ba","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-128694-130488-a3cbad01501070ba","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-128694-130488-a3cbad01501070ba","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":202256,"character_end":202268,"quote":"Section \r\n13","quote_sha256":"2ecbb28e69255caaef3d35dd6d70a538b81871c3eb21bfce3fa17e1fac5bc6ec","reader_fragment":"p-201223-202985-82b50078e6e2ce68","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-201223-202985-82b50078e6e2ce68","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":202086,"character_end":202498,"quote":"e from July 01, 2015. \r\n  \r\n\r\n===== PDF PAGE 83 =====\r\n\r\n                                                                             77 \r\n \r\n \r\nS. No Offences Penalties Section \r\n13 Where any person repeats an offence \r\nfor which a penalty is provided under \r\nthis Act. \r\nSuch person shall be liable to pay \r\ntwice the amount of penalty \r\nprovided under the Act for the said \r\noffence. \r\nGeneral \r\n14 Where any ","quote_sha256":"1e0a8e71b7a7b879a6476770a43ee5b1c52fd979b9e10191da4d5d28238a21c9","reader_fragment":"p-201223-202985-82b50078e6e2ce68","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-201223-202985-82b50078e6e2ce68","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-40a8b2a820ae19b114fd","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"24","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":151450,"character_end":151475,"quote":"24. Assessment of Tax.-- ","quote_sha256":"83b57808c69f9582c6831aaa781fa7633ae4c50b8b7d99d0e4133c72b89e8fc8","reader_fragment":"p-149853-151617-13ce79cc1c66f9a8","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-149853-151617-13ce79cc1c66f9a8","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-149853-151617-13ce79cc1c66f9a8","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":204047,"character_end":204057,"quote":"section 24","quote_sha256":"78c7b2d07c36df062576f6a18d78f213270443baeaaab679583fa91151079229","reader_fragment":"p-202985-204739-34ddfdb7c58cded6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-202985-204739-34ddfdb7c58cded6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":203877,"character_end":204287,"quote":"AGE 84 =====\r\n\r\n                                                                             78 \r\n \r\n \r\n49.  Default Surcharge . -- (1) Notwithstanding the provisions of section 24, if a  \r\nregistered person does not pay the tax due or any part  thereof, whether willfully or \r\notherwise, on time or in the manner specified under this  Act, rules or notifications or \r\nprocedures issued thereunder, he shall, i","quote_sha256":"1d0fe2681f8958a34d2cef54a7f3f2a65dfca8204bff0b3edf0c5991abd9d8f7","reader_fragment":"p-202985-204739-34ddfdb7c58cded6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-202985-204739-34ddfdb7c58cded6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-d3e5adac8c166055b58b","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"48","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":191817,"character_end":191849,"quote":"48.  Offences and Penalties. -- ","quote_sha256":"7484ecb38e3ce0aab0fd4247e691fbedff4c24eee567db8faed3e99c948ef58b","reader_fragment":"p-190494-192283-90174b4409a8915e","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-190494-192283-90174b4409a8915e","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-190494-192283-90174b4409a8915e","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":204337,"character_end":204347,"quote":"section 48","quote_sha256":"d6c143f13b59f53e26c53231f54c509e39c7a5317bcaa47dbec903506a7ef5a5","reader_fragment":"p-202985-204739-34ddfdb7c58cded6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-202985-204739-34ddfdb7c58cded6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":204167,"character_end":204577,"quote":"n time or in the manner specified under this  Act, rules or notifications or \r\nprocedures issued thereunder, he shall, in addition to the tax due and any penalty under \r\nsection 48, pay default surcharge at the rate mentioned below: -  \r\n \r\n(a) the person liable to pay any amount of tax or charge shall pay \r\ndefault surcharge at the rate of inter-bank rate plus three percent \r\nper annum of the amount of the","quote_sha256":"07ec57419b35c43d4ab620f6e3c3d173ac459dd51e9fdf97070c5ca7556737aa","reader_fragment":"p-202985-204739-34ddfdb7c58cded6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-202985-204739-34ddfdb7c58cded6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-44c2d8e7eae1770668b8","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"50","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":205256,"character_end":205311,"quote":"50.  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The contents of section 50 were substituted by the Finance Act, 2019 (Act No. V of 2019) . 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Reference to the High Court. -- ","quote_sha256":"7e3870fcff67d74f9b447aea863976c789a20110ec2066cd666a97f1dab54e42","reader_fragment":"p-252006-253783-c9d09a3c517d20a0","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-252006-253783-c9d09a3c517d20a0","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-252006-253783-c9d09a3c517d20a0","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":208907,"character_end":208917,"quote":"section 69","quote_sha256":"6e0dcfd5ad5e7b525df137a28643d1fe6bfdf6b1b7be2b0844589498de40bcf8","reader_fragment":"p-208201-209941-cd70f826f6c115ce","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-208201-209941-cd70f826f6c115ce","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":208737,"character_end":209147,"quote":"\r\n \r\n(5) In computing the period specified in sub -section (4), any period during \r\nwhich the proceedings are adjourned on account of a stay order or proceedings under \r\nsection 69 or the time taken through adjournments by the  petitioner 4[***] shall be \r\nexcluded. \r\n \r\n1. 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Power to Summon Persons to give Ev idence and Produce Documents. -- (1) \r\nAn officer may summon any person whose attendance he  conside","quote_sha256":"fc411380aa0479e69033cd318298bbb7531a28a1fac64a26ff159dbf7f59772e","reader_fragment":"p-209941-211658-76f7cf45b296959a","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-209941-211658-76f7cf45b296959a","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-a63a90762628e112d8d8","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"54","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":212849,"character_end":212888,"quote":"54.  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Procedure to be Followed on Arrest of a Person . -- (1) When an officer arrests a \r\nperson under section 54,  he shall immediately intimate the fact of arrest of that person \r\nto the Special Judge who may direct such officer to produce that person at such time \r\nand place and on such date as the Special Judge considers expedient. \r\n \r\n","quote_sha256":"4ad7ccb21849d264601fcaa87cdc4f2f0d645bb0fe327327fc338b7746283657","reader_fragment":"p-213408-215100-b76b4cbf0f1b1385","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-213408-215100-b76b4cbf0f1b1385","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-b6525defc3f8e4b7cfe5","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"63","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":234703,"character_end":234720,"quote":"63.  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Appeal to the Appellate Tribunal. -- ","quote_sha256":"92710f0478852227f24bdbe2886c5414e4718fc2397d4483bce3291b0d5751cb","reader_fragment":"p-248514-250240-a99960d53789cbf4","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-248514-250240-a99960d53789cbf4","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-248514-250240-a99960d53789cbf4","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":234069,"character_end":234079,"quote":"section 67","quote_sha256":"713e064dab69d7d82dbfc05df5dd7ebbb9d7cf9ae1d0532377540ff0da4ba810","reader_fragment":"p-232712-234471-c2058a86da698c85","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-232712-234471-c2058a86da698c85","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":233899,"character_end":234309,"quote":"order has been given an opportunity of showing cause and \r\nof being heard. \r\n \r\n(4) No proceeding under this section shall be initiated in a case where an \r\nappeal under section 67 is pending or the matter has been referred for resolution under \r\nsection 71. \r\n \r\n(5) No order shall be made under this section after the expiry of five years \r\nfrom the date of the original decision or order of the subordinate ","quote_sha256":"8e114a559ffae7dc5c910da5bdc660d23a79379b6b956794ff659f3667993d80","reader_fragment":"p-232712-234471-c2058a86da698c85","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-232712-234471-c2058a86da698c85","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-0ed4a76c74c726328b62","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"71","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":254636,"character_end":254679,"quote":"71.  1[Alternative] Dispute Resolution. -- ","quote_sha256":"0091800166fc4e868f258a8a590e62610c65fe99019ee73b2fffc693a1b688d4","reader_fragment":"p-253783-255547-c4ee7b9fdd098cdb","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-253783-255547-c4ee7b9fdd098cdb","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-253783-255547-c4ee7b9fdd098cdb","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":234146,"character_end":234156,"quote":"section 71","quote_sha256":"29e795a0206d50460e74a921f89db8e145d0f6e9bb03ce09a3450eccd23b4775","reader_fragment":"p-232712-234471-c2058a86da698c85","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-232712-234471-c2058a86da698c85","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":233976,"character_end":234386,"quote":" \r\n(4) No proceeding under this section shall be initiated in a case where an \r\nappeal under section 67 is pending or the matter has been referred for resolution under \r\nsection 71. \r\n \r\n(5) No order shall be made under this section after the expiry of five years \r\nfrom the date of the original decision or order of the subordinate officer referred to in \r\nsub- section (1). \r\n \r\n1. Substituted for the word [","quote_sha256":"5b14fb5ecc755df1dbd3025bb2e2e2151a9954e028b6f76456c13c09d4c670b0","reader_fragment":"p-232712-234471-c2058a86da698c85","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-232712-234471-c2058a86da698c85","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-97e33de1bd07ab946c62","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"73","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":264063,"character_end":264078,"quote":"73.  Agent. -- ","quote_sha256":"692b0ab84c5f5e2cd7e7d5c0753d8d65c03f97dfbb21e885f90b9146f010205e","reader_fragment":"p-262634-264377-e240d4de4fd3f2a3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-262634-264377-e240d4de4fd3f2a3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-262634-264377-e240d4de4fd3f2a3","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":235427,"character_end":235437,"quote":"section 73","quote_sha256":"704316924ec1f412c56fe6e65a7a4e024c1de808e61eebdb8f420fa44e14c3ae","reader_fragment":"p-234471-236189-e2c8a983bf5518fe","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-234471-236189-e2c8a983bf5518fe","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":235257,"character_end":235667,"quote":"ch the appeal is made; \r\n                              2[(cc)       in case the appellant desires to be heard through an agent or \r\nauthorized representative in terms of section 73 or section \r\n76, be accompanied with a Letter of Authorization, as \r\nprescribed;] \r\n \r\n(d) be accompanied by the fee specified in sub- section (3); and \r\n \r\n(e) be lodged with the Commissioner (Appeals) within the time set \r\nout ","quote_sha256":"6b307132b107c4c476eeb5f410476e4f02413bf401a45b96beaff75d511a60f5","reader_fragment":"p-234471-236189-e2c8a983bf5518fe","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-234471-236189-e2c8a983bf5518fe","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-3b00ba94cc18cc62b7da","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"76","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":269279,"character_end":269333,"quote":"76.    Appearance by 1[Authorized] Representative. -- ","quote_sha256":"d57a56f6f1e9751cbc99dcc88fff44540b957331368838c61813936c26ade9aa","reader_fragment":"p-267942-269710-6447fba255c381c1","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-267942-269710-6447fba255c381c1","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-267942-269710-6447fba255c381c1","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":235441,"character_end":235453,"quote":"section \r\n76","quote_sha256":"dbbde88dc9bc03c2a5f8742d6010ad65f150aad7c5ee23baf11fe120a92419c6","reader_fragment":"p-234471-236189-e2c8a983bf5518fe","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-234471-236189-e2c8a983bf5518fe","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":235271,"character_end":235683,"quote":"is made; \r\n                              2[(cc)       in case the appellant desires to be heard through an agent or \r\nauthorized representative in terms of section 73 or section \r\n76, be accompanied with a Letter of Authorization, as \r\nprescribed;] \r\n \r\n(d) be accompanied by the fee specified in sub- section (3); and \r\n \r\n(e) be lodged with the Commissioner (Appeals) within the time set \r\nout in sub-section (","quote_sha256":"c149628f7494d32c4609870fe17f949ace3a87a4dcd9519b3389494c128d2d06","reader_fragment":"p-234471-236189-e2c8a983bf5518fe","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-234471-236189-e2c8a983bf5518fe","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-5a698eb661a30eea3b26","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"60","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":227231,"character_end":227263,"quote":"60.  Powers of Adjudication. -- ","quote_sha256":"47d933e0b8cb23ac916bdf9ba8c600ea5f1a2229b242b9555a5129c2fd6c0952","reader_fragment":"p-225706-227495-bad14d96673e54a2","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-225706-227495-bad14d96673e54a2","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-225706-227495-bad14d96673e54a2","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":236005,"character_end":236015,"quote":"section 60","quote_sha256":"b6d310694f391f85b34c7ad2f61b727a65e34c5062d490ca1527b8ceb770d7ce","reader_fragment":"p-234471-236189-e2c8a983bf5518fe","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-234471-236189-e2c8a983bf5518fe","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":235835,"character_end":236245,"quote":"ompany, two hundred rupees. \r\n \r\n(4) An appeal shall be preferred to the Commissioner (Appeals) within thirty \r\ndays of the receipt of the decision or order passed under section 60. \r\n \r\n(5) The Commissioner (Appeals) may, upon application in writing by the \r\nappellant, admit an appeal after the expiration of the period specified in sub -section (4) \r\nif the Commissioner (Appeals) is satisfied that the appe","quote_sha256":"d4e1d26641d1b920ec2fc477bd8ccad868aa5ba62c5a6ebd256236bb5fe562fe","reader_fragment":"p-234471-236189-e2c8a983bf5518fe","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-234471-236189-e2c8a983bf5518fe","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-c122f01dfc3acaec897b","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"63","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":234703,"character_end":234720,"quote":"63.  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Decision in Appeal. -- (1) In disposing of an appeal lodged under section 63, the \r\nCommissioner (Appeals) may pass such order as he  deems fit, confirming varying, \r\naltering, 2[setting] aside or annulling the decision or order appealed against. \r\n \r\n(2) In deciding an appeal, the Commissioner (Appeals) ","quote_sha256":"3d466dfc498184d83dceee2b0499adad9ddff7160870701052233dc3a03f966f","reader_fragment":"p-237985-239751-f492036698222d56","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-237985-239751-f492036698222d56","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-63b793c6d3577d89bda5","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"71","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":254636,"character_end":254679,"quote":"71.  1[Alternative] Dispute Resolution. -- ","quote_sha256":"0091800166fc4e868f258a8a590e62610c65fe99019ee73b2fffc693a1b688d4","reader_fragment":"p-253783-255547-c4ee7b9fdd098cdb","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-253783-255547-c4ee7b9fdd098cdb","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-253783-255547-c4ee7b9fdd098cdb","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":240216,"character_end":240226,"quote":"section 71","quote_sha256":"29e795a0206d50460e74a921f89db8e145d0f6e9bb03ce09a3450eccd23b4775","reader_fragment":"p-239751-241490-e8902b96fced0c1a","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-239751-241490-e8902b96fced0c1a","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":240046,"character_end":240456,"quote":"2[writing], fix. \r\n \r\n(6) In computing the aforesaid time period, any period during which the \r\nproceedings are adjourned on account of a stay order or proceedings under section 71 \r\nor the time taken through adjournments by the appellant shall be excluded. \r\n \r\n(7) Where the Commissioner (Appeals) has not made an order under sub -\r\nsection (1) before the expiration of one hundred and eighty days from the e","quote_sha256":"862398add61a7dbfe5a1ceed028b20aba9d0c016d05c8e9a3e43b68bda9c7345","reader_fragment":"p-239751-241490-e8902b96fced0c1a","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-239751-241490-e8902b96fced0c1a","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-ed5e89d0751ee9f85125","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"64","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":236803,"character_end":236832,"quote":"64.  Procedure in Appeal. -- ","quote_sha256":"8768d38838da9e960f270b10c1ad998ccdd7827c0af56e8dcd9a8072b349f141","reader_fragment":"p-236189-237985-45774eb16a8aa87e","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-236189-237985-45774eb16a8aa87e","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-236189-237985-45774eb16a8aa87e","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":248748,"character_end":248758,"quote":"section 64","quote_sha256":"1f07811eb54a970a4c52250d885d2972dc6c719f29b625249481894996656336","reader_fragment":"p-248514-250240-a99960d53789cbf4","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-248514-250240-a99960d53789cbf4","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":248578,"character_end":248988,"quote":" or an officer not \r\nbelow the rank of Additional Commissioner objects to any order passed by the \r\nCommissioner (Appeals ), including an order under sub -section (4) of section 64, the \r\ntaxpayer or the officer may appeal to the Appellate Tribunal against such order. \r\n \r\n(2) An appeal under sub-section (1) shall be: - \r\n \r\n(a) in the prescribed form; \r\n \r\n(b) verified in the prescribed manner; \r\n \r\n(c) ac","quote_sha256":"f1d4d1cbe98283174378af4c51208fdd183e9a09d9cf64fd9f743a204c0896c5","reader_fragment":"p-248514-250240-a99960d53789cbf4","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-248514-250240-a99960d53789cbf4","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-1093ba4938db31caf338","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"35","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":178647,"character_end":178663,"quote":"35. Returns. -- ","quote_sha256":"04b3976570a5ee2bb13c56d9ef5dec9a751d1fd24f0c9333f9a26cecb51e66c1","reader_fragment":"p-178124-179880-ca9adc15b0ae32b1","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-178124-179880-ca9adc15b0ae32b1","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-178124-179880-ca9adc15b0ae32b1","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":254500,"character_end":254510,"quote":"section 35","quote_sha256":"e25c9f7fa724a9f1e045b82b473516a21b4981735cef3f652c88713a86b3ca6e","reader_fragment":"p-253783-255547-c4ee7b9fdd098cdb","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-253783-255547-c4ee7b9fdd098cdb","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":254330,"character_end":254740,"quote":"ny tax demanded under this Act, the \r\nperson who has filed the appeal shall, pending the appeal, deposit the admitted amount \r\nof the tax based on the return filed under section 35 or as may be determined by the \r\nCommissioner (Appeals) or the Appellate Tribunal where such return has not been filed. \r\n \r\n71.  1[Alternative] Dispute Resolution. -- (1) Notwithstanding any other provisions of \r\nthis Act or the","quote_sha256":"b9a5f65375c23c44ec514871bfae9d15f86fc46a373b59a49c361bfcb07e6ea2","reader_fragment":"p-253783-255547-c4ee7b9fdd098cdb","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-253783-255547-c4ee7b9fdd098cdb","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-9e04b5f3ffe5ed929316","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":155079,"character_end":155102,"quote":"25.   Registration. -- ","quote_sha256":"1f59cab4c3b708a3f41ab885a57cf806154af224740a259f80155db3d712f435","reader_fragment":"p-155079-156870-b287f55f207906f1","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-155079-156870-b287f55f207906f1","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-155079-156870-b287f55f207906f1","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":273342,"character_end":273352,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-273223-274975-3d8b3cb6b8a142b2","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-273223-274975-3d8b3cb6b8a142b2","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":273172,"character_end":273582,"quote":"ervice, shall not issue or renew such license or \r\ngrant permission unless the licensee or the grantee furnishes the evidence that he is a \r\nduly registered person under section 25, section 26 or section 27 of the Act.] \r\n \r\n79.    Computerized System. -- (1) The Authority may prescribe the use of a \r\ncomputerized system for carrying out the purposes of this Act and the rules including \r\nthe receipt of appl","quote_sha256":"acbfe3b9426061b8c767cf27623e4d0e91d2f6dc3a9ea82f9deb6e98ab359ed4","reader_fragment":"p-271497-273223-5a9d6a28a8b59f41","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-271497-273223-5a9d6a28a8b59f41","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-1369a2e0c32b60bd9647","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"26","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":157557,"character_end":157588,"quote":"26. 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Computerized System. -- (1) The Authority may prescribe the use of a \r\ncomputerized system for carrying out the purposes of this Act and the rules including \r\nthe receipt of applications for","quote_sha256":"340d1fb783f8d46b6b874f8b3a319f7da2cf9bdbb799844679a45498a58cd426","reader_fragment":"p-271497-273223-5a9d6a28a8b59f41","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-271497-273223-5a9d6a28a8b59f41","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-65d79d2884d503b22519","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"1","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":18525,"character_end":18570,"quote":"1.  Short Title, Extent and Commencement. -- ","quote_sha256":"26d896dfabbd160cb60654cd10c47f88d4e3f5a28fbdfe2529aec40c38b7c7b8","reader_fragment":"p-17417-19216-dbfd9b3dc509b3a0","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-17417-19216-dbfd9b3dc509b3a0","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-17417-19216-dbfd9b3dc509b3a0","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":285294,"character_end":285303,"quote":"section 1","quote_sha256":"e8edaa4ef082870dfe6a4cfdd6cd64c0367ac840fc4e95457f39577e769ca207","reader_fragment":"p-283835-285527-41ece68bd75348d1","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-283835-285527-41ece68bd75348d1","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":285124,"character_end":285533,"quote":"ales Tax Ordinance, 2000 (II of \r\n2000) is hereby repealed. \r\n \r\n(2) Any proceeding under the repealed ordinance pending on the date \r\nnotified under sub -section (3) of section 1 before any authority, 5[Appellate Tribunal, \r\nor] any court  by way of adjudication, assessment, appeal, reference, revision or \r\nprosecution shall be continued and disposed off as if this Act has not come into force. \r\n \r\n1. 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Taxable Service . -- ","quote_sha256":"144106c27b4cc68331d20a965749e7ebfe0e29cfc05833ea2262addadf28f938","reader_fragment":"p-107552-109303-d5d111d9858160b6","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-107552-109303-d5d111d9858160b6","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"target_fragment":"p-107552-109303-d5d111d9858160b6","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":309370,"character_end":309379,"quote":"Section 3","quote_sha256":"4f8c7289360c0bbea6eb45baa1d664628453db67545cb68c11186b15ff96194f","reader_fragment":"p-308542-310322-d9d6b2e64f56f206","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-308542-310322-d9d6b2e64f56f206","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":309200,"character_end":309609,"quote":"\n \r\n  \r\n\r\n===== PDF PAGE 127 =====\r\n\r\n                                                                             121 \r\n \r\n \r\nSECOND SCHEDULE \r\n(Taxable Services) \r\nSee Section 3 \r\nPart A \r\n \r\nTariff \r\nHeading \r\nDescription \r\nRate of \r\ntax \r\n(1) (2) (3) \r\n98.12 Telecommunication services:   \r\n9812.1000 Telephone services. 19.5% \r\n9812.1100 Fixed line voice telephone services, 19.5% \r\n9812.1200 Wireless te","quote_sha256":"377142b548bea4195089c63d8494b31ef38d20a9b260c79c3c38952fe329ef66","reader_fragment":"p-308542-310322-d9d6b2e64f56f206","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-308542-310322-d9d6b2e64f56f206","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"internal-c9d6f9fb0eb27b9e3fa3","source":"balochistan-code-d9d838bd66607fd9","target":"balochistan-code-d9d838bd66607fd9","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":97486,"character_end":97505,"quote":"2.  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Delegation of Power to Collect, Administer and Enforce Tax on Certain Services.-\r\n- (1) The Government may, in accordance with article 147  of  the  Constitution  of  the  \r\nIslamic  Republic of Pakistan, authorize the Federal Board of Revenue or any other \r\nfederal agency or person to administer, collect and enforce the levy of tax on such \r\ntaxable services as it may notify and in suc h mode and manner and for such period as \r\n","quote_sha256":"97f1e3e7d352a2546eef92928de329264da854b69559b69114ddc5b12db19abe","reader_fragment":"p-128694-130488-a3cbad01501070ba","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-128694-130488-a3cbad01501070ba","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-30ecabb4a7ed433a","text_version_id":"law:pk-code-30ecabb4a7ed433a:sha256:b4c3398abc155e5d543d326f4cd2167a25f194de0e6b274f64aa5058006f705a","text_sha256":"b4c3398abc155e5d543d326f4cd2167a25f194de0e6b274f64aa5058006f705a","character_start":166707,"character_end":167027,"quote":"147. 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Application of the Code of Criminal Procedure, 1898.  -- (1) The provisions of \r\nthe Cod","quote_sha256":"ad1b423fea4b1acfa3faf40f6802b7f390690d36ae085da6f188ffcbd0e28203","reader_fragment":"p-188727-190494-4f39bd2ea176af08","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-188727-190494-4f39bd2ea176af08","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-03404b539b9d2a9b","text_version_id":"law:pk-code-03404b539b9d2a9b:sha256:3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","text_sha256":"3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","character_start":288200,"character_end":288520,"quote":"5[202. Postponement of issue of process. __ (1) Any Court, on receipt of a complaint of an offence of  \r\nwhich it is authorised to take cognizance, or which has been sent to it under section 190, sub­section (3), or \r\ntransferred to it under section 191 or section 192, may, if it  thinks fit, for reasons to be  record ","quote_sha256":"ec2fea5f77e5ca221da8979df10ebcc8ecde9ef238f67ec5ea8ccc1a391606c7","reader_fragment":"p-286791-288536-2d0301db2eb036b5","reader_url":"/laws/pk-code-03404b539b9d2a9b#p-286791-288536-2d0301db2eb036b5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lp-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-202-288200","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-9a290ca7a5a7a6ba850f","source":"balochistan-code-d9d838bd66607fd9","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"citation_id":"citation-9da0ff80d2b3a44501cd","provision_kind":"section","provision_number":"164","qualifier":null,"instrument_title":"Code of Criminal Procedure, 1898","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":219858,"character_end":219909,"quote":"section 164 of the Code of Criminal Procedure, 1898","quote_sha256":"cf23dfd4e8921557b00d64d51f57cb7ce0f5777fa8e94a78fef4034c2e915b1f","reader_fragment":"p-218599-220383-8acc193c8931b55f","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-218599-220383-8acc193c8931b55f","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"instrument_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":219877,"character_end":219909,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-218599-220383-8acc193c8931b55f","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-218599-220383-8acc193c8931b55f","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":219688,"character_end":220139,"quote":" \r\n(13) Any Magistrate of the first class may record any statement or confession \r\nduring inquiry or investigations under this Act in accordance with the provisions of \r\nsection 164 of the Code of Criminal Procedure, 1898 (V of 1898). \r\n \r\n56.  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Decision where appeal heard by two or more Judges.__ (l) where  an appeal is heard by \r\na  Bench of two or more Judges, the appeal shall be decided in accordance with  the  opinion  of  such \r\nJudges or of the majority (if any) of such Judges. \r\n(2) Where there is no such majority which concurs in a judg ment varyi","quote_sha256":"34fc39e9d6e376ec12d1573496df93022a04503a0a48b3b8c8d93724d1869425","reader_fragment":"p-117513-119305-fdd11ada158e73b5","reader_url":"/laws/pk-code-2fff45df8bbd92f6#p-117513-119305-fdd11ada158e73b5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apeb-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-98-117744","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-8496f1acb3b4e7be570a","source":"balochistan-code-d9d838bd66607fd9","target":null,"target_candidates":["pk-code-53985970d7ba2acd","punjab-code-9c8e1693e64ec530"],"citation_id":"citation-6d3a554b340a8fdb87c1","provision_kind":"section","provision_number":"5","qualifier":null,"instrument_title":"Limitation Act 1908","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":253951,"character_end":253987,"quote":"Section 5 of the Limitation Act 1908","quote_sha256":"7838f309b284146a5ff4bfe55dc14df4cc9883f36215e034024c0daf25182803","reader_fragment":"p-253783-255547-c4ee7b9fdd098cdb","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-253783-255547-c4ee7b9fdd098cdb","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"instrument_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":253968,"character_end":253987,"quote":"Limitation Act 1908","quote_sha256":"a9f2c5189c69dea4790d46c2fa53938419fcfa3384415d715781db091992b10d","reader_fragment":"p-253783-255547-c4ee7b9fdd098cdb","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-253783-255547-c4ee7b9fdd098cdb","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":253781,"character_end":254217,"quote":"\r\nuntil the decision by the Supreme Court. \r\n \r\n\r\n===== PDF PAGE 103 =====\r\n\r\n                                                                             97 \r\n \r\n \r\n(8) Section 5 of the Limitation Act 1908 (IX of 1908) shall apply to a reference \r\nunder sub-section (1). \r\n \r\n(9) A court fee of rupees one thousand shall be affixed on a reference under \r\nthis section except when it is filed by the Authority. \r\n \r\n70.  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S - 2771 \r\n\r\n===== PDF PAGE 2 =====\r\n\r\nii \r\n \r\n \r\nTHE BALOCHISTAN SALES TAX ON SERVICES ACT, 2015 (ACT NO VI OF 2015) FURTHER \r\nAMENDED THROUGH THE FINANCE ACT, 2019 (ACT NO. V OF 2019). \r\n \r\nNOTIFICATION   \r\nDated Quetta, the 25th July, 2019. \r\nNo. PAB/Legis;V(11)/2019./6035.  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\r\n \r\n(2) “Accountant” means-- \r\n  \r\n(a) a chartered accountant as defined in the Chartered Accountants \r\nOrdinance,1961 (Ordinance No. X of 1961), and includes the Associate \r\nand Fellow members thereof; \r\n \r\n(b) a cost and management accountant as defined in the Cost and Management \r\nAccountants Act, 1966 (Act No. XIV of 1966), and includes the A","quote_sha256":"5f85419d4a02bab85ec92e3313c832ac96b1573b924a50ec7de316ce26b3faad","reader_fragment":"p-19216-20946-c113625966b367a5","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-19216-20946-c113625966b367a5","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-05fe612c02851a445cfe","source":"balochistan-code-d9d838bd66607fd9","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":22583,"character_end":22600,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-20946-22713-73d99d8eb8811c07","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-20946-22713-73d99d8eb8811c07","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":22413,"character_end":22830,"quote":"d includes the Civil Aviation Authority and any \r\nother authority or organization or office managing or operating a customs \r\nairport, as notified under section 9 of the Customs Act, 1969 (Act No. IV of \r\n1969); \r\n \r\n(11) “Appellate Tribunal” means the Appellate Tribunal established under law and \r\nnotified by the Government as the Appellate Tribunal under section 66 of the \r\nAct; \r\n \r\n(12) “Architect” means and i","quote_sha256":"1d4c84013fdd8aad81a6a5960e23b93588525cb5cb4f496852917600e763d51d","reader_fragment":"p-20946-22713-73d99d8eb8811c07","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-20946-22713-73d99d8eb8811c07","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-e7e2a586686562bbd08c","source":"balochistan-code-d9d838bd66607fd9","title":"Balochistan Revenue Authority Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":27458,"character_end":27497,"quote":"Balochistan Revenue Authority Act, 2015","quote_sha256":"2ca96d582dcbe72af366edd18e8db85437ecd1b08f3e4fc369d95fa2cf85e90f","reader_fragment":"p-26198-27995-fdcd4eed597abb58","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-26198-27995-fdcd4eed597abb58","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":27288,"character_end":27727,"quote":" an Auditor Officer of the \r\nBalochistan Revenue Authority under section 39 of the Act; \r\n \r\n(20) “Authority” means Balochistan Revenue Authority established under the \r\nBalochistan Revenue Authority Act, 2015 (Act No. VII of 2015);  \r\n \r\n(21) “Authorized Service Station”  means a service station or service center, \r\nauthorized by a motor vehicle manufacturer, whether local or foreign, to \r\ncarry out any service or repair or reconditio","quote_sha256":"407f0446d3e58ada0eb96a75f147a07305326e69b1580e169be2fcb0317c4abd","reader_fragment":"p-26198-27995-fdcd4eed597abb58","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-26198-27995-fdcd4eed597abb58","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-ab71a02480d4e2995038","source":"balochistan-code-d9d838bd66607fd9","title":"First Schedule of the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":27818,"character_end":27859,"quote":"First Schedule of the \r\nCustoms Act, 1969","quote_sha256":"5c27b3a3734998b5c4f44e4683cf7ca475180b20a017dd9a91b00bdbca256d8a","reader_fragment":"p-26198-27995-fdcd4eed597abb58","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-26198-27995-fdcd4eed597abb58","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":27648,"character_end":28089,"quote":"r, whether local or foreign, to \r\ncarry out any service or repair or reconditioning or restoration or decoration \r\nof motor vehicles, classified un der Chapter 87 of the First Schedule of the \r\nCustoms Act, 1969 (Act No. IV of 1969), manufactured by such manufacturer. \r\n   Explanation:  The services by authorized service stations include-  \r\n \r\n(a) the services provided during the warranty period as well as after  the \r\nexpiry of the war","quote_sha256":"3cb6a0b5d7b8e5b7a61d415802762095684734cca28fb6527f678f2f6ee7b6c1","reader_fragment":"p-26198-27995-fdcd4eed597abb58","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-26198-27995-fdcd4eed597abb58","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-0b088e1fbfc31666d348","source":"balochistan-code-d9d838bd66607fd9","title":"Pakistan Electronic Media Regulatory Authority Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":32233,"character_end":32295,"quote":"Pakistan Electronic Media Regulatory Authority Ordinance, 2002","quote_sha256":"64f8bc49e49379f251546e76d67a9646058d0eccc0c8ceaa4051fc0887266e2b","reader_fragment":"p-31535-33330-48b88d5205b65a1a","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-31535-33330-48b88d5205b65a1a","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":32063,"character_end":32525,"quote":"different \r\nchannels for distribution to subscribers through a set of closed transmission \r\npath or wireless, and is liable to license as a cable TV operator under the \r\nPakistan Electronic Media Regulatory Authority Ordinance, 2002 (Ordinance No. \r\nXIII of 2002); \r\n \r\n(31) “Call Centre” means an establishment providing or rendering the services of \r\nreceiving or transmitting requests by telephone, facsimile, live support \r\nsoftware, social media and e -mail","quote_sha256":"491db9759ab2f643c4712eb9e727eefe28c43be4ea067c1506fabe7980198419","reader_fragment":"p-31535-33330-48b88d5205b65a1a","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-31535-33330-48b88d5205b65a1a","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-670e5f5a30115ff2de34","source":"balochistan-code-d9d838bd66607fd9","title":"Commodity Exchange and Future Contracts Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":36609,"character_end":36660,"quote":"Commodity Exchange and Future Contracts Rules, 2005","quote_sha256":"188720c307b9d7a76e28edea5cdbf6a509d1ee54450d23c75a49bff1b19a5889","reader_fragment":"p-35126-36880-b72c7ca34e193e2a","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-35126-36880-b72c7ca34e193e2a","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":36439,"character_end":36890,"quote":"ion numb er allocated to a person for the \r\npurposes of the Act; \r\n \r\n(42) “Commodity Broker” means a broker as defined in clause (b) of sub -rule (1) \r\nof rule 2 of the Commodity Exchange and Future Contracts Rules, 2005, \r\nmade under section 33 of the Securities and Exchange Ord inance, 1969 \r\n(Ordinance No. XVII of 1969); \r\n \r\n(43) “Company” means- \r\n \r\n(a) a company as defined in the Companies Act, 2017 (Act No. XIX of \r\n2017); \r\n \r\n(b) a bank","quote_sha256":"9ef55405703bbfac820f942473f1aad98773fa5e7276707a9693d05b1fd0f514","reader_fragment":"p-35126-36880-b72c7ca34e193e2a","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-35126-36880-b72c7ca34e193e2a","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-b78c925b4eacefc99528","source":"balochistan-code-d9d838bd66607fd9","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":40523,"character_end":40542,"quote":"Customs \r\nAct, 1969","quote_sha256":"16596195aa2d7b4ddfa074856e53ebe597af7450b1808b051617526e0caf2d64","reader_fragment":"p-40420-42181-ed20b904e57267ef","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-40420-42181-ed20b904e57267ef","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":40353,"character_end":40772,"quote":" rating agency as specified in section 63 of the Securities Act, \r\n2015 (Act No. III of 2015); \r\n \r\n(49) “Customs Agent” means a person licensed under section 207 of the Customs \r\nAct, 1969 (Act No. IV of 1969), and the rules made thereunder; \r\n \r\n \r\n\r\n===== PDF PAGE 17 =====\r\n\r\n                                                                             11 \r\n \r\n \r\n(50) “Debt Collection Services and Other Debt Recov","quote_sha256":"b003281c7b80e2ae1966e94e78a76f14d0d599c51d58c650f026f90f03371744","reader_fragment":"p-38645-40420-4d4dd7bec4c5485c","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-38645-40420-4d4dd7bec4c5485c","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-73b0916c09fe64a7f3bb","source":"balochistan-code-d9d838bd66607fd9","title":"Federal Board of Revenue Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":46045,"character_end":46081,"quote":"Federal \r\nBoard of Revenue Act, 2007","quote_sha256":"0aec40f33de8fc7d60787d2f371ea55a40789971507ce2574fe1c53ba87f9e06","reader_fragment":"p-45764-47543-254c5e4ba26b89de","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-45764-47543-254c5e4ba26b89de","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":45875,"character_end":46311,"quote":"rer, producer, importer, supplier, distributor or provider of such \r\nproduct, goods or services; \r\n \r\n(66) “FBR” means the Federal Board of Revenue established under the Federal \r\nBoard of Revenue Act, 2007 (Act No. IV 2007); \r\n \r\n(67) “Fashion Designer”  means a person providing or rendering the services of \r\nfashion designing including the economic activities relating to \r\nconceptualizing, outlining and creating designs and prepar","quote_sha256":"c3241dda180cf3b79a044cadfa1ba55561f0fd653415e6025d27657fbab9276e","reader_fragment":"p-45764-47543-254c5e4ba26b89de","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-45764-47543-254c5e4ba26b89de","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-e7bebe0c68df577f8ae5","source":"balochistan-code-d9d838bd66607fd9","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":52437,"character_end":52463,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-51074-52849-ea2f226ac14c45d7","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-51074-52849-ea2f226ac14c45d7","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":52267,"character_end":52693,"quote":" the aged or invalid persons or students and is run by or \r\nunder the control of such a charitable or educational institution as are \r\nexempt from the application of the Income Tax Ordinance, 2001 (Ordinance No. \r\nXLIX of 2001); \r\n \r\n\r\n===== PDF PAGE 22 =====\r\n\r\n                                                                             16 \r\n \r\n \r\n(82) “Human Resource Development Consultant” means a professionally qualifi","quote_sha256":"a5d82e7dc11304c2e73e07175eea35eb91995210513afb27cb7046bf99cddc33","reader_fragment":"p-51074-52849-ea2f226ac14c45d7","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-51074-52849-ea2f226ac14c45d7","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-0da8cadc8cd1eef4a88e","source":"balochistan-code-d9d838bd66607fd9","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":53905,"character_end":53924,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-52849-54626-bf0ea0db3924afbe","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-52849-54626-bf0ea0db3924afbe","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":53735,"character_end":54154,"quote":"\r\n \r\n(86) “Input Tax” in relation to a registered person, means-  \r\n \r\n(a) tax levied under the Act on the services received by the person; \r\n \r\n(b) tax levied under the Sales Tax Act, 1990, on the goods imported  by the \r\nperson; \r\n \r\n(c) tax levied under the Sales Tax Act, 1990, on the goods or services \r\nreceived by the person; and \r\n \r\n(d) provincial sales tax or Islamabad Capital Territory sales tax levied on t","quote_sha256":"4a4827e57aa1d1eb98efd64b9a5fb2e6f29c48f2305aa80606a88859d2ca271c","reader_fragment":"p-52849-54626-bf0ea0db3924afbe","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-52849-54626-bf0ea0db3924afbe","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-d175b412ea299e41913e","source":"balochistan-code-d9d838bd66607fd9","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":53996,"character_end":54015,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-52849-54626-bf0ea0db3924afbe","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-52849-54626-bf0ea0db3924afbe","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":53826,"character_end":54245,"quote":" the Act on the services received by the person; \r\n \r\n(b) tax levied under the Sales Tax Act, 1990, on the goods imported  by the \r\nperson; \r\n \r\n(c) tax levied under the Sales Tax Act, 1990, on the goods or services \r\nreceived by the person; and \r\n \r\n(d) provincial sales tax or Islamabad Capital Territory sales tax levied on the \r\nservices received by the person:  \r\n               Provided that the Authority may, by","quote_sha256":"b285d831b3e832376c09c9937acf14c0b464aab83c142118e75b45dc03198fbc","reader_fragment":"p-52849-54626-bf0ea0db3924afbe","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-52849-54626-bf0ea0db3924afbe","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-eea2cd9d04352fc23bdd","source":"balochistan-code-d9d838bd66607fd9","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":65034,"character_end":65051,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-63445-65224-0862efeb8f77f3bc","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-63445-65224-0862efeb8f77f3bc","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":64864,"character_end":65281,"quote":"Port Operator” includes the Gwadar Port Author ity or any other person or \r\norganization managing the operations of any customs port as declared \r\nunder section 9 of the Customs Act, 1969 (Act No. IV of 1969); \r\n \r\n(117) “PRAL” means the Pakistan Revenue Automation (Private) Limited; \r\n \r\n(118) “Prescribed” means prescribed by rules made under the Act; \r\n \r\n(119) “Principal Officer” used with reference to a compan","quote_sha256":"996f5315f709f7b0d2fb16925c66d1d60e7c0f8493f6a7a206845b050d97b45a","reader_fragment":"p-63445-65224-0862efeb8f77f3bc","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-63445-65224-0862efeb8f77f3bc","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-71ea25efcfdba1c22203","source":"balochistan-code-d9d838bd66607fd9","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":67301,"character_end":67318,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-66950-68693-a892cbc1bfdd6072","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-66950-68693-a892cbc1bfdd6072","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":67131,"character_end":67548,"quote":"ether in whole or part, includi ng e-services where \r\nthe context so requires; \r\n \r\n(125) “Public Bonded Warehouse ” means a warehouse licensed under section 12 \r\nof the Customs Act, 1969 (Act No. IV of 1969); \r\n \r\n(126) “Public Relation Services”  includes the strategic counseling based on \r\nindustry, media and pe rception research, corporate image management, \r\nmedia relations, media training, press release, pre","quote_sha256":"b18e0c7ee05603966919cc676e23d6eadf71a027c89cedb55ab0d616a3129917","reader_fragment":"p-66950-68693-a892cbc1bfdd6072","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-66950-68693-a892cbc1bfdd6072","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-ac6548a34f7d804e133c","source":"balochistan-code-d9d838bd66607fd9","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":81969,"character_end":81986,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-81090-82855-00c7f324f9772791","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-81090-82855-00c7f324f9772791","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":81799,"character_end":82216,"quote":"ial services, share registrar services and \r\nsimilar, allied or connected services; \r\n \r\n(150) “Shipping Agent”  means a p erson licensed as a shipping agent under the \r\nCustoms Act, 1969 (Act No. IV of 1969), or the rules made thereunder, who \r\nprovides or renders any service in relation to entrance or clearance of a \r\nconveyance at a customs port and a customs station, as defined in clauses (j) \r\nand (k) of sect","quote_sha256":"cf9957a25c26505a8afecfdb06e2ba8d0abaf66b81f5d7fbcafee9257ef8656a","reader_fragment":"p-81090-82855-00c7f324f9772791","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-81090-82855-00c7f324f9772791","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-e0e72ca7de634646f307","source":"balochistan-code-d9d838bd66607fd9","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":82229,"character_end":82246,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-81090-82855-00c7f324f9772791","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-81090-82855-00c7f324f9772791","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":82059,"character_end":82476,"quote":"nders any service in relation to entrance or clearance of a \r\nconveyance at a customs port and a customs station, as defined in clauses (j) \r\nand (k) of section 2 of the Customs Act, 1969, and files import or export \r\nmanifest and issues line or carrier bill of lading, for or on behalf of an \r\nairline or shipping line or any other conveyance, and includes non -vessel \r\noperating common c arriers, slot carriers, ch","quote_sha256":"46951fd08100676db7d0c46ed0ccb1f11447fccf50e92db29d4517f54ffba110","reader_fragment":"p-81090-82855-00c7f324f9772791","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-81090-82855-00c7f324f9772791","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-4aec89caf03b264fee49","source":"balochistan-code-d9d838bd66607fd9","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":82933,"character_end":82950,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-82855-84598-ee441c3cce3359b3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-82855-84598-ee441c3cce3359b3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":82763,"character_end":83180,"quote":"ne, shipping line, \r\nslot carrier, charterer, and non-vessel operating common carrier; \r\n \r\n(151) “Ship Chandler”  means a person licensed as a ship chandler under the \r\nCustoms Act, 1969 (Act No. IV of 1969) or the rules made thereunder; \r\n \r\n(152) “Ship Management Services” includes- \r\n  \r\n(a) supervision or negotiation for the maintenance, survey and repair of \r\nship; \r\n \r\n(b) engagement or providing of crew; \r","quote_sha256":"bc606928d753e179e9ef5485bcbb7a8834ade29072bdce2c481c6e1ff5975cf1","reader_fragment":"p-81090-82855-00c7f324f9772791","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-81090-82855-00c7f324f9772791","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-d39dad3458ab6b44c06d","source":"balochistan-code-d9d838bd66607fd9","title":"Pakistan Engineering Council Act, 1976","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":92408,"character_end":92446,"quote":"Pakistan Engineering Council Act, 1976","quote_sha256":"0567b3d0855b69306055bea0c3b8dbb7811ab5e210bfa1bdea93782d54fab097","reader_fragment":"p-91636-93429-057e4bd201adfa97","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-91636-93429-057e4bd201adfa97","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":92238,"character_end":92676,"quote":"ne or more disciplines of \r\ntechnology, science and engineering and includes a person known as a \r\nconsulting engineer or professional engineer for the purpose of th e \r\nPakistan Engineering Council Act, 1976 (Act No. V of 1976); \r\n \r\n(176) “Technical Inspection and Certification Services, Including Quality Control \r\nCertification Services and ISO Certifications”  means examination or \r\ninspection, including pre -shipment inspection, ","quote_sha256":"70a4c809f676ef9237b98f2631d8c5a350680d1c64eb59e756ef0b1e206d1a6c","reader_fragment":"p-91636-93429-057e4bd201adfa97","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-91636-93429-057e4bd201adfa97","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-843da6e6611df8a4bd9c","source":"balochistan-code-d9d838bd66607fd9","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":96883,"character_end":96902,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-95218-96929-14e3494cfc5c38f0","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-95218-96929-14e3494cfc5c38f0","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":96713,"character_end":97132,"quote":" \r\nanother, or un dertaking any video post -production activity, in any \r\nmanner; and \r\n \r\n(186) “Whistleblower” means a whistleblower as defined in section 72D of the \r\nSales Tax Act, 1990 (Act No. VII of 1990).  \r\n                        Explanation: The words and expressions used but not  defined in any \r\nprovision of the Act and the rules made thereunder, shall have the same \r\nmeaning as assigned to them under t","quote_sha256":"146bd43ed69d3a6cbd823c9d656b9228cc12630c4ebf879e80fd52d8c0692794","reader_fragment":"p-95218-96929-14e3494cfc5c38f0","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-95218-96929-14e3494cfc5c38f0","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-5df9ade007e8231dd899","source":"balochistan-code-d9d838bd66607fd9","title":"Balochistan Revenue Authority Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":100844,"character_end":100885,"quote":"Balochistan Revenue Authority Act, \r\n2015","quote_sha256":"18b526e3893a1d40f57bad1465d5257d721277c6f2324de7444dade238ccea34","reader_fragment":"p-100469-102207-a6d0b94e6183cf01","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-100469-102207-a6d0b94e6183cf01","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":100674,"character_end":101115,"quote":"l person and body of persons formed under \r\na foreign law, but does not include a company;    \r\n(7) “Authority” means Balochistan Revenue Authority established under the Balochistan Revenue Authority Act, \r\n2015; \r\n(8) “Banking company” means a banking company as defined in the Banking Companies Ordinance, 1962 \r\n(LVII of 1962) and includes anybody corporate, which transacts the business of banking in Balochistan; \r\n(9) “Commissioner” me","quote_sha256":"c5c7a8c64ae678696a007b1798f351e972f675a3190202bea010fcc433b23b40","reader_fragment":"p-100469-102207-a6d0b94e6183cf01","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-100469-102207-a6d0b94e6183cf01","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-9b5d2c0b839d4c120fe8","source":"balochistan-code-d9d838bd66607fd9","title":"Federal Board of Revenue Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":103525,"character_end":103559,"quote":"Federal Board of Revenue Act, 2007","quote_sha256":"54d7d12a0c565903a64823f436273bd6d2a32467b8280309d6fe8f35c51ddbf7","reader_fragment":"p-102207-103994-4ab6df89c8e5a729","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-102207-103994-4ab6df89c8e5a729","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":103355,"character_end":103789,"quote":"der the Act; \r\n(21) “Exempt service” means a service which is exempt from the tax under section 12; \r\n(22) “FBR” means the Federal Board of Revenue established under the Federal Board of Revenue Act, 2007; \r\n(23)  “Financial year” means the period from 1st July of a year to 30th June of the following year; \r\n(24) “Firm” means the relation between persons who have agreed to share the profits of a business carried on \r\nby all or any","quote_sha256":"a3bf5f49222557d8ace5dd5f7c58ce61f401c8b996ed0fd572e443a3b9df3f80","reader_fragment":"p-102207-103994-4ab6df89c8e5a729","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-102207-103994-4ab6df89c8e5a729","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-6798174a1accf1ae3828","source":"balochistan-code-d9d838bd66607fd9","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":139191,"character_end":139212,"quote":"Sales Tax Act, \r\n1990","quote_sha256":"2005446d67312635ee24babed913751dd654108eb2286823ee10b8ed5acb54cd","reader_fragment":"p-137502-139266-030fb0fba9837469","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-137502-139266-030fb0fba9837469","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":139021,"character_end":139442,"quote":"ad Capital Territory sales tax has \r\nnot been deposited in the treasury of the Federal Government; \r\n \r\n(d) further tax, extra tax or value addition tax levied under the Sales Tax Act, \r\n1990, and the rules or notifications issued thereunder; \r\n                                       \r\n(e) fake, false, forged, flying or fraudulent invoices or the invoices issued by \r\npersons black -listed or suspended by Authority or F","quote_sha256":"96d824d8e12dc792374abf3badbbfc58b60b65827879beef026805040f94e0cb","reader_fragment":"p-137502-139266-030fb0fba9837469","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-137502-139266-030fb0fba9837469","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-5e9c1e0c768fc1891898","source":"balochistan-code-d9d838bd66607fd9","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":139985,"character_end":140002,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-139266-141017-d8d75c8bebfb6f90","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-139266-141017-d8d75c8bebfb6f90","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":139815,"character_end":140232,"quote":" services paying sales tax \r\nat a rate not less than fifteen per cent ad valorem, such as - \r\n \r\n(i) vehicles classified under Chapter 87 of the First S chedule to the \r\nCustoms Act, 1969 (Act No. IV of 1969) and parts (including \r\nbatteries and tyres and tubes) of such vehicles; \r\n \r\n(ii) calendars, diaries, gifts, souvenirs and giveaways; \r\n \r\n(iii) garments, uniforms, fabrics, footwear, hand wear, head wear for","quote_sha256":"cb3bfe8b5ed1006fc31fe0bcdbcc2fb1550786041816d7475bc130ae603e0ec3","reader_fragment":"p-139266-141017-d8d75c8bebfb6f90","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-139266-141017-d8d75c8bebfb6f90","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-54b412f14a8e273f9e28","source":"balochistan-code-d9d838bd66607fd9","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":144915,"character_end":144954,"quote":"First Schedule to the Customs Act, 1969","quote_sha256":"897a9cce97830a4c40f9feb677a64163a103c16c90edf17190f4aaefec85c211","reader_fragment":"p-144578-146345-6610013f830615cf","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-144578-146345-6610013f830615cf","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":144745,"character_end":145184,"quote":"on 16A, the input tax paid on the acquisition of such of the capital goods, \r\nmachinery and fixed assets as are classified under section XVI, Chapters 84 and 85 of \r\nthe First Schedule to the Customs Act, 1969 (Act No. IV of 1969), shall be adjustable \r\nagainst the output tax in twelve equal monthly installments.] \r\n \r\n1. Section [16C] inserted by the Balochistan Sales Tax on Services (Amendment) Act, 2019 (Act No. II of 2019) dated \r\n","quote_sha256":"67766eebdfb5f4f7dc95d51fa5f9b79eaf90b22db9848d504d999ffd8b95cdf9","reader_fragment":"p-144578-146345-6610013f830615cf","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-144578-146345-6610013f830615cf","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-0c4c5e08db18ddd312f0","source":"balochistan-code-d9d838bd66607fd9","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":176512,"character_end":176549,"quote":"Chartered Accountants Ordinance, 1961","quote_sha256":"baf242d14c57e93bdb595ff3ba93308dbb270a94b0767472b2d4c44395f08da8","reader_fragment":"p-176397-178124-e4b04bb9cdf024f4","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-176397-178124-e4b04bb9cdf024f4","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":176342,"character_end":176779,"quote":"The substituted sub-section (1) reads as follows: \r\n \r\n“(1) The Authority may, by notification in the official Gazette, appoint a Chartered \r\nAccountant as defined under Chartered Accountants Ordinance, 1961 (X of 1961) or a \r\nFirm of Chartered Accountants or a Cost and Management Accountant within the \r\nmeaning of the Cost and Management Accountants Act, 1966 (XIV of 1966) or a firm of \r\nCost and Management Accoun tants, for conduct","quote_sha256":"e3c6d1285b2f71839e4123cd8307392b7d900a6d90fdfdbe0eff9c01c7595df9","reader_fragment":"p-174616-176397-2c0c5541cc23ce34","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-174616-176397-2c0c5541cc23ce34","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-7f84d5ad42da154a9bac","source":"balochistan-code-d9d838bd66607fd9","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":177047,"character_end":177084,"quote":"Chartered Accountants Ordinance, 1961","quote_sha256":"baf242d14c57e93bdb595ff3ba93308dbb270a94b0767472b2d4c44395f08da8","reader_fragment":"p-176397-178124-e4b04bb9cdf024f4","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-176397-178124-e4b04bb9cdf024f4","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":176877,"character_end":177314,"quote":"                                                                          65 \r\n \r\n \r\n(b) a Chartered Accountant or a firm of Chartered Accountants as \r\ndefined under the Chartered Accountants Ordinance, 1961 (X of \r\n1961); \r\n(c) a Cost and Management Accountants or a firm of Cost and \r\nManagement Accountants as defined under the Cost and \r\nManagement Accountants Act, 1966 (XIV of 1966);  \r\n(d) any other person appointed by the Author","quote_sha256":"c01b50c32a0d127370b5e53cbb2bc6d85f85b75e2de545bc2e5d86999d8aafa2","reader_fragment":"p-176397-178124-e4b04bb9cdf024f4","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-176397-178124-e4b04bb9cdf024f4","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-558de81d761a18cc8224","source":"balochistan-code-d9d838bd66607fd9","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":206065,"character_end":206082,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-204739-206426-d41f29020bade514","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-204739-206426-d41f29020bade514","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":205895,"character_end":206312,"quote":"ault surcharge and penalty as is determined by the Authority under the \r\nprovisions of this Act and the rules. \r\n \r\n1. The contents of section 50 were substituted by the Finance Act, 2019 (Act No. V of 2019) . Before \r\nsubstitution, the contents read as under: \r\nThe 1[Authority] may, by a notification in the official 2[Gazette], exempt any registered person or any taxable \r\nservice from payment of the whole 3[or] ","quote_sha256":"b745f2690c52e2bc100b58889174994b493307d18b535c7a58abf1cebfab54fc","reader_fragment":"p-204739-206426-d41f29020bade514","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-204739-206426-d41f29020bade514","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-74d756ed21ed3533e39a","source":"balochistan-code-d9d838bd66607fd9","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":209061,"character_end":209078,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-208201-209941-cd70f826f6c115ce","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-208201-209941-cd70f826f6c115ce","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":208891,"character_end":209308,"quote":"eedings under \r\nsection 69 or the time taken through adjournments by the  petitioner 4[***] shall be \r\nexcluded. \r\n \r\n1. Substituted for the word [miscalculation] by the Finance Act, 2019 (Act No. V of 2019). Earlier it was \r\nsubstituted for the word [misconstruction] by the Balochistan Sales Tax on Services (Amendment) \r\nAct, 2019 (Act No. II of 2019) dated January 15, 2019.  \r\n2. Substituted for the word  [three","quote_sha256":"e555a4fb70443fa6bd2c1d2476120bfd58c707ee5ceca16f1f5796beb577db01","reader_fragment":"p-208201-209941-cd70f826f6c115ce","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-208201-209941-cd70f826f6c115ce","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-3606fa98affc0a6ae655","source":"balochistan-code-d9d838bd66607fd9","title":"Provisions of Land Revenue Act, 1967","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":262891,"character_end":262927,"quote":"Provisions of Land Revenue Act, 1967","quote_sha256":"0395f204cf4b7f4ee494a8c85fe8fc19c2ba4e5bab22cab1f37f505aeb211a05","reader_fragment":"p-262634-264377-e240d4de4fd3f2a3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-262634-264377-e240d4de4fd3f2a3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":262721,"character_end":263157,"quote":"n \r\nthis behalf, shall have the same powers of a Civil Court under the Code of Civil \r\nprocedure, 1908 (V of 1908) for recovery of an amount due under a decree. \r\n \r\n(4) Provisions of Land Revenue Act, 1967 would mutatis mutandis apply \r\nfor the recovery of the arrears of the taxable amount to any person under this Act or \r\nrules made thereunder. \r\n \r\n(5) The Deputy Commissioner and the Assistant Commissioner of  the \r\nAuthority sha","quote_sha256":"64892cb94953e415e53a649d365e9e4b7c170826b9f8c78c540669b283e7f4aa","reader_fragment":"p-262634-264377-e240d4de4fd3f2a3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-262634-264377-e240d4de4fd3f2a3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-d1c25dbc335bd47845e9","source":"balochistan-code-d9d838bd66607fd9","title":"Land Revenue Act, 1967","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":263259,"character_end":263281,"quote":"Land Revenue Act, 1967","quote_sha256":"f43365a26a8bbb044809e24b7b682dde2efa3d5929a0c86b393c6a5c226c8838","reader_fragment":"p-262634-264377-e240d4de4fd3f2a3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-262634-264377-e240d4de4fd3f2a3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":263089,"character_end":263511,"quote":" Commissioner and the Assistant Commissioner of  the \r\nAuthority shall have and exercise the powers of the Collector and Assistant Collector \r\nrespectively as defined in Land Revenue Act, 1967 for the purposes of recovery of \r\narrears of Sales Tax] \r\n \r\n \r\n1. Substituted for full stop [.] by the Balochistan Sales Tax on Services (Amendment) Act, 2019 (Act No. II of 2019) \r\ndated January 15, 2019 effective from July 01,","quote_sha256":"a13e4d4a137cb0a1488bb4dd7809a8eeac74061f6f4cd750ec4e8780dffbb0cf","reader_fragment":"p-262634-264377-e240d4de4fd3f2a3","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-262634-264377-e240d4de4fd3f2a3","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-f99a9323172235c811af","source":"balochistan-code-d9d838bd66607fd9","title":"Balochistan Sales Tax Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":285111,"character_end":285148,"quote":"Balochistan Sales Tax Ordinance, 2000","quote_sha256":"59e0b9feadb4f9c836744fb5e14cf78e288dac3afc27d6f8694cdbc6e897e131","reader_fragment":"p-283835-285527-41ece68bd75348d1","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-283835-285527-41ece68bd75348d1","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":284941,"character_end":285378,"quote":"\r\n(2) The power under this section shall not be exercised after the expiry of \r\n4[eight] years from the commencement of this Act. \r\n \r\n89.  Repeal and Saving. -- (1) The Balochistan Sales Tax Ordinance, 2000 (II of \r\n2000) is hereby repealed. \r\n \r\n(2) Any proceeding under the repealed ordinance pending on the date \r\nnotified under sub -section (3) of section 1 before any authority, 5[Appellate Tribunal, \r\nor] any court  by way of adj","quote_sha256":"b9a02dc3d1a844783aa387fe557e2af58c320d851b23e60f0eaa708a23eba28d","reader_fragment":"p-283835-285527-41ece68bd75348d1","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-283835-285527-41ece68bd75348d1","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-fa5ca0c9f13f1b187666","source":"balochistan-code-d9d838bd66607fd9","title":"Balochistan Sales Tax Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":287643,"character_end":287682,"quote":"Balochistan Sales Tax \r\nOrdinance, 2000","quote_sha256":"f2a4e412df3d7d402407b4fddebd8ff99fed889f184e08123901affb69093241","reader_fragment":"p-287264-289032-11a20d4a8001b3df","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-287264-289032-11a20d4a8001b3df","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":287473,"character_end":287912,"quote":"und due as a result of the assessment under \r\nsub-section (2) shall be recovered under the provisions of this Act. \r\n \r\n(6)  Any sales tax payable but not paid under the Balochistan Sales Tax \r\nOrdinance, 2000 (II of 2000) may be recovered under this Act, but without prejudice to \r\nany action already taken for the recovery of the amount under the said Ordinance.] \r\n \r\n3[90.     Prize Schemes to Promote Tax Culture. -- The Authority may","quote_sha256":"770c87af4fdfa2ecc9940d4e9990c643bb6294383578c5583b1c9a1b6a968ed7","reader_fragment":"p-287264-289032-11a20d4a8001b3df","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-287264-289032-11a20d4a8001b3df","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-755b50e264d32c8cd11f","source":"balochistan-code-d9d838bd66607fd9","title":"Balochistan Sales Tax Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":288908,"character_end":288945,"quote":"Balochistan Sales Tax Ordinance, 2000","quote_sha256":"59e0b9feadb4f9c836744fb5e14cf78e288dac3afc27d6f8694cdbc6e897e131","reader_fragment":"p-287264-289032-11a20d4a8001b3df","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-287264-289032-11a20d4a8001b3df","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":288738,"character_end":289175,"quote":"19 effective from July 01, 2015. The substituted sub-section (5) reads as follows: \r\n \r\n(5) Where so directed by the Government, any tax payable but not \r\npaid under the Balochistan Sales Tax Ordinance, 2000 (II of 2000) may \r\nbe recovered under this Act, but without prejudice to any action \r\nalready taken for the recovery of the amount under the said Ordinance. \r\n \r\n3. Sections [90, 91 and 92]  added by the Balochistan Sales Tax on ","quote_sha256":"c3f7bea953365db7ff53384ed920ec78a2e40b5466c14e185bc67c720e60a6bf","reader_fragment":"p-287264-289032-11a20d4a8001b3df","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-287264-289032-11a20d4a8001b3df","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-64d9cecf318316122312","source":"balochistan-code-d9d838bd66607fd9","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":353781,"character_end":353798,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-352822-353991-cdaaa34fd81566a2","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-352822-353991-cdaaa34fd81566a2","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":353611,"character_end":353991,"quote":"ed or rendered by persons engaged in inter -city transportation or \r\ncarriage of goods by road or through pipeline or conduit \r\n15% \r\n     \r\n2. The words inserted by the Finance Act, 2019 (Act No. V of 2019).  \r\n3. The words inserted by the Finance Act, 2019 (Act No. V of 2019). \r\n4. Substituted for the figure [15%] by the Finance Act, 2019 (Act No. V of 2019). \r\n \r\n********** ","quote_sha256":"c9a0e52c5f74837ed21f49a5def9cec25ed9736e3e116fdd8c21cfce43eb9179","reader_fragment":"p-352822-353991-cdaaa34fd81566a2","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-352822-353991-cdaaa34fd81566a2","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-54bc55759db4dc547c10","source":"balochistan-code-d9d838bd66607fd9","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":353852,"character_end":353869,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-352822-353991-cdaaa34fd81566a2","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-352822-353991-cdaaa34fd81566a2","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":353682,"character_end":353991,"quote":"rriage of goods by road or through pipeline or conduit \r\n15% \r\n     \r\n2. The words inserted by the Finance Act, 2019 (Act No. V of 2019).  \r\n3. The words inserted by the Finance Act, 2019 (Act No. V of 2019). \r\n4. Substituted for the figure [15%] by the Finance Act, 2019 (Act No. V of 2019). \r\n \r\n********** ","quote_sha256":"76e1ae75540e7e28b520b30d2a0eb744ff382b0952e4e6c6721a1ef5d23aa4cc","reader_fragment":"p-352822-353991-cdaaa34fd81566a2","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-352822-353991-cdaaa34fd81566a2","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}},{"id":"unresolved-44ccf0fd639a45b5b67c","source":"balochistan-code-d9d838bd66607fd9","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":353936,"character_end":353953,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-352822-353991-cdaaa34fd81566a2","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-352822-353991-cdaaa34fd81566a2","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"},"context_evidence":{"record_id":"balochistan-code-d9d838bd66607fd9","text_version_id":"law:balochistan-code-d9d838bd66607fd9:sha256:062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","text_sha256":"062cece8983169e50fcdbf318598259defa68bc6023bac331871cf3fd13ed6da","character_start":353766,"character_end":353991,"quote":"nserted by the Finance Act, 2019 (Act No. V of 2019).  \r\n3. The words inserted by the Finance Act, 2019 (Act No. V of 2019). \r\n4. Substituted for the figure [15%] by the Finance Act, 2019 (Act No. V of 2019). \r\n \r\n********** ","quote_sha256":"cb725d3dcfebb9a96c93f7ad2d133efb2b2cb2cc5a06db867a2f88a1cf2a3e57","reader_fragment":"p-352822-353991-cdaaa34fd81566a2","reader_url":"/laws/balochistan-code-d9d838bd66607fd9#p-352822-353991-cdaaa34fd81566a2","source_url":"https://balochistancode.gob.pk/Document.aspx?wise=opendoc&docid=933&docc=884"}}]}