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Power to make rules.─ (1) The 5[Federal Government] may, by notification in the official \r\nGazette, make rules 6 for carrying out the purposes of this Ordinance and any such rules may be \r\nretrospective from any date not earlier 7[than] the first day of August, 1959. \r\n(2) In particular and without prejudice to the ","quote_sha256":"0dd5651859addb835e01cf8ac8f7c3cb6f3e03c21e30974b8b42b1070f03a065","reader_fragment":"p-8824-10562-acd9cb30a72ecf44","reader_url":"/laws/pk-code-569247e10818f9ba#p-8824-10562-acd9cb30a72ecf44","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-6-10370","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":4572,"character_end":4583,"quote":"section \r\n6","quote_sha256":"25cfe82dd62adb70d8192c29f5ada0d551df8f538bedc3787bcf52b7524cbfb9","reader_fragment":"p-3505-5300-ef1006dc15799110","reader_url":"/laws/pk-code-569247e10818f9ba#p-3505-5300-ef1006dc15799110","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":4402,"character_end":4813,"quote":"ans the 10[ex-refinery price or as the case may be, the ex-installation, \r\nex-retail outlet or ex-depot sale price] as determined in accordance with the rules made under section \r\n6 11[; and]  \r\n \r\n \r\n            12[(7) “Refinery” means a refinery specified in the Fourth Schedule.] \r\n \r\n \r\n \r\n \r\n \r\n1Ins. by Ordinance No. XVIII of 1984, s. 2. \r\n2Omitted and ins. by Finance Ordinance, 2001 (Ordinance No. XXV o","quote_sha256":"23716b035a2f0c148031aceafd7aee982166504ef97c922c8fd4869ff359a45a","reader_fragment":"p-3505-5300-ef1006dc15799110","reader_url":"/laws/pk-code-569247e10818f9ba#p-3505-5300-ef1006dc15799110","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8f9a866b03e0d7d145af","source":"pk-code-569247e10818f9ba","target":"pk-code-569247e10818f9ba","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":10207,"character_end":10216,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-8824-10562-acd9cb30a72ecf44","reader_url":"/laws/pk-code-569247e10818f9ba#p-8824-10562-acd9cb30a72ecf44","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":10037,"character_end":10446,"quote":"urposes of income-tax.__ Notwithstanding anything contained in any other law, the amount of the \r\n3[Petroleum Levy] 4[and Climate Support Levy]  paid by a compan y under section 3 shall be an \r\nexpenditure for which allowance is to be made in computing profits or gains under 3[Income Tax \r\nOrdinance, 2001 (XLIX of 2001)] 3[***]. \r\n6. 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Definitions.__In this Ordinance, unless there is anything repugnant the subject or context,__ \r\n(1) “Company” means a company specified in the Second Schedule 3[and includes a person \r\nengaged in the manufacturing, refining or reclaiming of lubricating oil from used lubricating oil]; \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n","quote_sha256":"f2aecefcadd2972c7b1eb6c4d7d0dbf49fd69fd23cd5e59121883bfc2b6b68aa","reader_fragment":"p-1794-3505-0bcaef346c261b67","reader_url":"/laws/pk-code-569247e10818f9ba#p-1794-3505-0bcaef346c261b67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-2-1794","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":13569,"character_end":13582,"quote":"section 2 (6)","quote_sha256":"3600982b5ad0e19f392ecc76f20fc7275fb6ce14ba86f894982a9657876b72ea","reader_fragment":"p-12344-14119-21ce9d74868e5a8e","reader_url":"/laws/pk-code-569247e10818f9ba#p-12344-14119-21ce9d74868e5a8e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":13399,"character_end":13812,"quote":"hall be recoverable in accordance with the provisions of this \r\nOrdinance and the rules made thereunder.]  \r\n \r\nTHE FIRST SCHEDULE \r\nList of Petroleum Products \r\n   [See section 2 (6)] \r\n \r\n S. No.  Nomenclature in common use in \r\nPakistan. \r\nNomenclature in common use \r\ninternationally by the Oi l Industry and as \r\nused in Platt’s Daily Reporting Service. \r\n1. Aviation Spirit 73 On u/I. Avgas Grade 73 clear. 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Definitions.__In this Ordinance, unless there is anything repugnant the subject or context,__ \r\n(1) “Company” means a company specified in the Second Schedule 3[and includes a person \r\nengaged in the manufacturing, refining or reclaiming of lubricating oil from used lubricating oil]; \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n","quote_sha256":"f2aecefcadd2972c7b1eb6c4d7d0dbf49fd69fd23cd5e59121883bfc2b6b68aa","reader_fragment":"p-1794-3505-0bcaef346c261b67","reader_url":"/laws/pk-code-569247e10818f9ba#p-1794-3505-0bcaef346c261b67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-2-1794","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":17824,"character_end":17837,"quote":"section 2 (7)","quote_sha256":"137279cdc671822acc72676179d65b0a0da708d774564190ba22107ee8593cf1","reader_fragment":"p-17634-19068-261be187a9fcbafd","reader_url":"/laws/pk-code-569247e10818f9ba#p-17634-19068-261be187a9fcbafd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":17654,"character_end":18067,"quote":"s Company Limited] \r\nTHE THIRD SCEHDULE \r\n7[*           *           *           *           *           *           *] \r\nTHE FOURTH SCEHDULE \r\nList of Refineries \r\n [See section 2 (7)] \r\n              8[1.  Attock Oil Refinery Ltd.,. Rawalpindi. \r\n2.  Pakistan Refinery Ltd., Karachi. \r\n3. National Refinery Ltd., Karachi.] \r\n \r\n \r\n1Subs. by S.R.O 525 (1)/98,dt, 05-06-98   \r\n2Added by S.R.O 476 (1)/02,dt, 26-07-","quote_sha256":"2875f8c8046dfb6778cac7fba3dc37c91390022d28f03cb832e2e8c446a1c736","reader_fragment":"p-17634-19068-261be187a9fcbafd","reader_url":"/laws/pk-code-569247e10818f9ba#p-17634-19068-261be187a9fcbafd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-dc5214ea6c153e719ec4","source":"pk-code-569247e10818f9ba","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":2143,"character_end":2160,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-1794-3505-0bcaef346c261b67","reader_url":"/laws/pk-code-569247e10818f9ba#p-1794-3505-0bcaef346c261b67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":1973,"character_end":2390,"quote":"person \r\nengaged in the manufacturing, refining or reclaiming of lubricating oil from used lubricating oil]; \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n1Subs. by the Finance Act, 2010(Act No. XVI of 2010), s. 2 (w.e.f. 01-07-10). \r\n2Ins. by the Finance Act, 2025 (Act No. XIX of 2025), s.3. \r\n3Added by Ordinance No. XVIII of 1984, s. 2. \r\n \r\n                                                              \r\nPage 3","quote_sha256":"ebf38e76aa9958c6fffb1f9f5fbafddb8edf5326cf9479aa169dc298238f3bfc","reader_fragment":"p-1794-3505-0bcaef346c261b67","reader_url":"/laws/pk-code-569247e10818f9ba#p-1794-3505-0bcaef346c261b67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-48af4b51cfcc5d808bf5","source":"pk-code-569247e10818f9ba","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":2222,"character_end":2239,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-1794-3505-0bcaef346c261b67","reader_url":"/laws/pk-code-569247e10818f9ba#p-1794-3505-0bcaef346c261b67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":2052,"character_end":2469,"quote":"l from used lubricating oil]; \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n1Subs. by the Finance Act, 2010(Act No. XVI of 2010), s. 2 (w.e.f. 01-07-10). \r\n2Ins. by the Finance Act, 2025 (Act No. XIX of 2025), s.3. \r\n3Added by Ordinance No. XVIII of 1984, s. 2. \r\n \r\n                                                              \r\nPage 3 of 9 \r\n \r\n 1[(1A) “d epot” includes the premises set apart for manufactu ring,","quote_sha256":"05bdc8f7fd44c727de59b91bfc6eb544d07c3562ff6e6638bff4efd1efaa66bc","reader_fragment":"p-1794-3505-0bcaef346c261b67","reader_url":"/laws/pk-code-569247e10818f9ba#p-1794-3505-0bcaef346c261b67","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5f14a738a49f40405649","source":"pk-code-569247e10818f9ba","title":"Finance Ordinance,2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":4869,"character_end":4891,"quote":"Finance Ordinance,2002","quote_sha256":"5950142a5d6df40f54523bbdccb4fd4ae4d7332bc052beda1f616fea99d96934","reader_fragment":"p-3505-5300-ef1006dc15799110","reader_url":"/laws/pk-code-569247e10818f9ba#p-3505-5300-ef1006dc15799110","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":4699,"character_end":5121,"quote":" \r\n1Ins. by Ordinance No. XVIII of 1984, s. 2. \r\n2Omitted and ins. by Finance Ordinance, 2001 (Ordinance No. XXV of 2001), s. 3. (w.e.f 1st July of 2001) \r\n3Subs. by the Finance Ordinance,2002  (Ordinance No. XXVII of 2002), s. 3.  \r\n4Ins. and shall be deemed to have been so ins. on the first day of July 1966, by Ordinance No. XXII of 1971, s. 2.  \r\n5Subs. by Federal Adaptation of Laws Order, 1975 (P.O.No. 4 of 1975), ","quote_sha256":"c37d53aee615534ca63bd7673cdd70be35abbce1cc84b14ab55045c48f4c3151","reader_fragment":"p-3505-5300-ef1006dc15799110","reader_url":"/laws/pk-code-569247e10818f9ba#p-3505-5300-ef1006dc15799110","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a2981449c5aac9b2efca","source":"pk-code-569247e10818f9ba","title":"Federal Adaptation of Laws Order, 1975","reason":"No unique full-title and year match in this 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s. 3.  \r\n4Ins. and shall be deemed to have been so ins. on the first day of July 1966, by Ordinance No. XXII of 1971, s. 2.  \r\n5Subs. by Federal Adaptation of Laws Order, 1975 (P.O.No. 4 of 1975), Art. 2 and Table.  \r\n6Omitted by the Finance Act, 2009 (Act No. I of 2009), s. 7 (w.e.f 01-07-09). \r\n7Ins. by the Finance Act, 2008 (Act No. I of 2008), s. 2 (w.e.f 01-07-08).  \r\n8Omitted by the Finance Act, ","quote_sha256":"ee705e02b253d76ae11398d3724f3129cd0b5789ec3e0ce8d25302af34d3dfb5","reader_fragment":"p-3505-5300-ef1006dc15799110","reader_url":"/laws/pk-code-569247e10818f9ba#p-3505-5300-ef1006dc15799110","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8fa35e524956f0e59144","source":"pk-code-569247e10818f9ba","title":"Finance Act, 2009","reason":"No unique full-title and year match in this 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s. 2.  \r\n5Subs. by Federal Adaptation of Laws Order, 1975 (P.O.No. 4 of 1975), Art. 2 and Table.  \r\n6Omitted by the Finance Act, 2009 (Act No. I of 2009), s. 7 (w.e.f 01-07-09). \r\n7Ins. by the Finance Act, 2008 (Act No. I of 2008), s. 2 (w.e.f 01-07-08).  \r\n8Omitted by the Finance Act, 2010 (Act No. XVI of 2010), s. 2 (w.e.f 01-07-10).  \r\n9Omitted and shall be ","quote_sha256":"7544bf5aaaa08e18ee131a7e1e7491c045d62039a7101d41b2294671d5db466c","reader_fragment":"p-3505-5300-ef1006dc15799110","reader_url":"/laws/pk-code-569247e10818f9ba#p-3505-5300-ef1006dc15799110","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b912810129fe024f0e39","source":"pk-code-569247e10818f9ba","title":"Finance Act, 2008","reason":"No unique full-title and year match in this 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1975), Art. 2 and Table.  \r\n6Omitted by the Finance Act, 2009 (Act No. I of 2009), s. 7 (w.e.f 01-07-09). \r\n7Ins. by the Finance Act, 2008 (Act No. I of 2008), s. 2 (w.e.f 01-07-08).  \r\n8Omitted by the Finance Act, 2010 (Act No. XVI of 2010), s. 2 (w.e.f 01-07-10).  \r\n9Omitted and shall be deemed always to have been so omitted Ordinance No. XXII of 1971, s. 2  \r\n10S","quote_sha256":"451c9480f8b914610d5339f21a9678995c08562a7d365a678453bbfd42d86069","reader_fragment":"p-3505-5300-ef1006dc15799110","reader_url":"/laws/pk-code-569247e10818f9ba#p-3505-5300-ef1006dc15799110","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3214d60db054cf14fad7","source":"pk-code-569247e10818f9ba","title":"Finance Act, 2010","reason":"No unique full-title and year match in this 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7 (w.e.f 01-07-09). \r\n7Ins. by the Finance Act, 2008 (Act No. I of 2008), s. 2 (w.e.f 01-07-08).  \r\n8Omitted by the Finance Act, 2010 (Act No. XVI of 2010), s. 2 (w.e.f 01-07-10).  \r\n9Omitted and shall be deemed always to have been so omitted Ordinance No. XXII of 1971, s. 2  \r\n10Subs. and shall be deemed always to have been so subs., ibid. \r\n 11Subs. ibid. \r\n1","quote_sha256":"66d8f2b65afed987114ca4e66c40493cf9148dce6e6c6679585ca5601105f9a8","reader_fragment":"p-3505-5300-ef1006dc15799110","reader_url":"/laws/pk-code-569247e10818f9ba#p-3505-5300-ef1006dc15799110","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-164f21d77040e7bd3423","source":"pk-code-569247e10818f9ba","title":"Custom Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":7922,"character_end":7938,"quote":"Custom Act, 1969","quote_sha256":"8c7647006bed4e8fbd6474ddce733e98af0fa53bc7436a11578be6cf5cceeb76","reader_fragment":"p-7076-8824-b6f857b5e9e67bc8","reader_url":"/laws/pk-code-569247e10818f9ba#p-7076-8824-b6f857b5e9e67bc8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":7752,"character_end":8168,"quote":"Levy]  3[and Climate \r\nSupport Levy] shall be collected,__ \r\n(a)  in respect of imported petroleum products, i n the same manner as an import  duty \r\npayable under the 7[Custom Act, 1969 (IV of 1969)], is collected; and \r\n(b)  in respect of petroleum products produced in Pakistan, in the same manner as a duty \r\nof excise leviable under the 5[Federal Excise Act, 2005] 5[***] is collected. \r\n7[(3)  The provisions o","quote_sha256":"b92bca5cf25a9bb3888d09a31d5f4004d8350f5d93ecc97c5b2ea2cb7aac2544","reader_fragment":"p-7076-8824-b6f857b5e9e67bc8","reader_url":"/laws/pk-code-569247e10818f9ba#p-7076-8824-b6f857b5e9e67bc8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a86c007c85bfd40ba8d5","source":"pk-code-569247e10818f9ba","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":8096,"character_end":8120,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-7076-8824-b6f857b5e9e67bc8","reader_url":"/laws/pk-code-569247e10818f9ba#p-7076-8824-b6f857b5e9e67bc8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":7926,"character_end":8350,"quote":"om Act, 1969 (IV of 1969)], is collected; and \r\n(b)  in respect of petroleum products produced in Pakistan, in the same manner as a duty \r\nof excise leviable under the 5[Federal Excise Act, 2005] 5[***] is collected. \r\n7[(3)  The provisions of the Customs Act, 1969 (IV of 1969), or, as the case may be, the \r\nprovisions of the 5[Federal Excise Act, 2005] 5[***] shall, so far as may be, apply to the levy, \r\ncollection and ","quote_sha256":"a74776f9efc41812ac9ba98fe742a22d8d62ba641c154e702c36341149eae4cb","reader_fragment":"p-7076-8824-b6f857b5e9e67bc8","reader_url":"/laws/pk-code-569247e10818f9ba#p-7076-8824-b6f857b5e9e67bc8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-71d48c39a13963eb17d4","source":"pk-code-569247e10818f9ba","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":8174,"character_end":8191,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-7076-8824-b6f857b5e9e67bc8","reader_url":"/laws/pk-code-569247e10818f9ba#p-7076-8824-b6f857b5e9e67bc8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":8004,"character_end":8421,"quote":"roducts produced in Pakistan, in the same manner as a duty \r\nof excise leviable under the 5[Federal Excise Act, 2005] 5[***] is collected. \r\n7[(3)  The provisions of the Customs Act, 1969 (IV of 1969), or, as the case may be, the \r\nprovisions of the 5[Federal Excise Act, 2005] 5[***] shall, so far as may be, apply to the levy, \r\ncollection and refund of the 5[Petroleum Levy] 3[and Climate Support Levy].] \r\n \r\n \r\n ","quote_sha256":"8d14dc4a306c21e93331fb6b3b823ff57f83d0c1cc8a52263953cba97136b041","reader_fragment":"p-7076-8824-b6f857b5e9e67bc8","reader_url":"/laws/pk-code-569247e10818f9ba#p-7076-8824-b6f857b5e9e67bc8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f66805fd5fa8163afe60","source":"pk-code-569247e10818f9ba","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":8256,"character_end":8280,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-7076-8824-b6f857b5e9e67bc8","reader_url":"/laws/pk-code-569247e10818f9ba#p-7076-8824-b6f857b5e9e67bc8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":8086,"character_end":8510,"quote":"der the 5[Federal Excise Act, 2005] 5[***] is collected. \r\n7[(3)  The provisions of the Customs Act, 1969 (IV of 1969), or, as the case may be, the \r\nprovisions of the 5[Federal Excise Act, 2005] 5[***] shall, so far as may be, apply to the levy, \r\ncollection and refund of the 5[Petroleum Levy] 3[and Climate Support Levy].] \r\n \r\n \r\n \r\n \r\n_______________________________________________________________________________ \r\n1S","quote_sha256":"0a86daa84ece8baa98eb138d3f1012a0ae2805d0115658e99a9488028dc32b41","reader_fragment":"p-7076-8824-b6f857b5e9e67bc8","reader_url":"/laws/pk-code-569247e10818f9ba#p-7076-8824-b6f857b5e9e67bc8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aa6fdd35810977122b8b","source":"pk-code-569247e10818f9ba","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":8657,"character_end":8674,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-7076-8824-b6f857b5e9e67bc8","reader_url":"/laws/pk-code-569247e10818f9ba#p-7076-8824-b6f857b5e9e67bc8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":8487,"character_end":8904,"quote":"__________________ \r\n1Subs. by Finance Ordinance, 2001 (Ordinance No. XXV of 2001), s. 3. \r\n2Subs. and ins. by Act No. XXII of 2011, ss. 2-3. \r\n3Ins., subs. and added by Finance Act, 2025 (Act No. XIX of 2025), s. 3. \r\n4Ins. & shall be deemed to have been so ins., on the first day of January 1968 by Ordinance No. XXII of 1971, s. 4. \r\n5Subs. and omitted by the Finance Act, 2010 (Act No. XVI of 2010), s. 2 (w. e. f","quote_sha256":"7466011d050f7dae4c0647a92f9e3b6c99e8c0120f32e2b36138efe56840f5a2","reader_fragment":"p-7076-8824-b6f857b5e9e67bc8","reader_url":"/laws/pk-code-569247e10818f9ba#p-7076-8824-b6f857b5e9e67bc8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8722a618560116cde05f","source":"pk-code-569247e10818f9ba","title":"Finance Act, 2010","reason":"No unique full-title and year match in this 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to have been so ins., on the first day of January 1968 by Ordinance No. XXII of 1971, s. 4. \r\n5Subs. and omitted by the Finance Act, 2010 (Act No. XVI of 2010), s. 2 (w. e. f 01-07-2010). \r\n6Subs. by the Federal Adaptation of Laws Order, 1975 (P. O No. 4 of 1975), Art. 2 and Table. \r\n7Subs. by Federal Law (Revision and Declaration) Ordinance No. XXVII of 1981, s. 3","quote_sha256":"14761bb9b575b01ca7e219b5e7278535046a8892bba042c53bbd8d41e4909248","reader_fragment":"p-7076-8824-b6f857b5e9e67bc8","reader_url":"/laws/pk-code-569247e10818f9ba#p-7076-8824-b6f857b5e9e67bc8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-734366f887f455acb5ae","source":"pk-code-569247e10818f9ba","title":"Federal Adaptation of Laws Order, 1975","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":8934,"character_end":8972,"quote":"Federal Adaptation of Laws Order, 1975","quote_sha256":"8f9a7afa7441d26f31d795e92b94b19b4749f0133e3f42b1725460a79240ea44","reader_fragment":"p-8824-10562-acd9cb30a72ecf44","reader_url":"/laws/pk-code-569247e10818f9ba#p-8824-10562-acd9cb30a72ecf44","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":8764,"character_end":9202,"quote":" day of January 1968 by Ordinance No. XXII of 1971, s. 4. \r\n5Subs. and omitted by the Finance Act, 2010 (Act No. XVI of 2010), s. 2 (w. e. f 01-07-2010). \r\n6Subs. by the Federal Adaptation of Laws Order, 1975 (P. O No. 4 of 1975), Art. 2 and Table. \r\n7Subs. by Federal Law (Revision and Declaration) Ordinance No. XXVII of 1981, s. 3 and Sch. II.  \r\n \r\n                                                              \r\nPage 5 of 9 \r\n \r\n4. M","quote_sha256":"b73c0a8e3ce777b12ff9d1183264d6111a92686731eb9970e3763bdb5b061cf5","reader_fragment":"p-7076-8824-b6f857b5e9e67bc8","reader_url":"/laws/pk-code-569247e10818f9ba#p-7076-8824-b6f857b5e9e67bc8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8233398a1d49c714a0cf","source":"pk-code-569247e10818f9ba","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":10315,"character_end":10343,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-8824-10562-acd9cb30a72ecf44","reader_url":"/laws/pk-code-569247e10818f9ba#p-8824-10562-acd9cb30a72ecf44","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":10145,"character_end":10573,"quote":"m Levy] 4[and Climate Support Levy]  paid by a compan y under section 3 shall be an \r\nexpenditure for which allowance is to be made in computing profits or gains under 3[Income Tax \r\nOrdinance, 2001 (XLIX of 2001)] 3[***]. \r\n6. Power to make rules.─ (1) The 5[Federal Government] may, by notification in the official \r\nGazette, make rules 6 for carrying out the purposes of this Ordinance and any such rules may be \r\nretrospecti","quote_sha256":"1487f125e2aa1b179e0d1416b27ffac8a1cfb98d876e2d4689d09957fe789093","reader_fragment":"p-8824-10562-acd9cb30a72ecf44","reader_url":"/laws/pk-code-569247e10818f9ba#p-8824-10562-acd9cb30a72ecf44","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6e54f54d8da0a8641d97","source":"pk-code-569247e10818f9ba","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":11288,"character_end":11305,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-10562-12344-99fd193ce1233eea","reader_url":"/laws/pk-code-569247e10818f9ba#p-10562-12344-99fd193ce1233eea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":11118,"character_end":11535,"quote":"s. by Ordinance No. XXII of 1971, s. 5. \r\n2Subs. by the Federal Laws Revision and Declaration Ordinance No. XXVII of 1981, s. 3 and Sch., II. \r\n3Subs. and omitted by the Finance Act, 2010 (Act No. XVI of 2010), s. 2 (w. e. f. 01-07-2010).  \r\n4Ins. by the Finance Act, 2025 (Act No. XIX of 2025), s.3. \r\n5Subs. by the Federal Adaptation of Laws Order, 1975 (P. O No. 1 of 1975), Art. and Table. \r\n6For the Petroleum Pr","quote_sha256":"31205d3a18666096676571904c5f3073efbb03e68f959c5f0d23cc00ad7c52ca","reader_fragment":"p-10562-12344-99fd193ce1233eea","reader_url":"/laws/pk-code-569247e10818f9ba#p-10562-12344-99fd193ce1233eea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-829ef3ae33e52e7b6564","source":"pk-code-569247e10818f9ba","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":11373,"character_end":11390,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-10562-12344-99fd193ce1233eea","reader_url":"/laws/pk-code-569247e10818f9ba#p-10562-12344-99fd193ce1233eea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":11203,"character_end":11620,"quote":"laration Ordinance No. XXVII of 1981, s. 3 and Sch., II. \r\n3Subs. and omitted by the Finance Act, 2010 (Act No. XVI of 2010), s. 2 (w. e. f. 01-07-2010).  \r\n4Ins. by the Finance Act, 2025 (Act No. XIX of 2025), s.3. \r\n5Subs. by the Federal Adaptation of Laws Order, 1975 (P. O No. 1 of 1975), Art. and Table. \r\n6For the Petroleum Products (Development Surcharge) Rules, 1961 see Gaz. of P.1961, Ext pp. 1069-1074.  \r\n","quote_sha256":"361c34a904a5760a26e37849588d967d836972c11bb6c07ec2705d1b3fca0809","reader_fragment":"p-10562-12344-99fd193ce1233eea","reader_url":"/laws/pk-code-569247e10818f9ba#p-10562-12344-99fd193ce1233eea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0c1a45fcab309c6e9275","source":"pk-code-569247e10818f9ba","title":"Federal Adaptation of Laws Order, 1975","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":11435,"character_end":11473,"quote":"Federal Adaptation of Laws Order, 1975","quote_sha256":"8f9a7afa7441d26f31d795e92b94b19b4749f0133e3f42b1725460a79240ea44","reader_fragment":"p-10562-12344-99fd193ce1233eea","reader_url":"/laws/pk-code-569247e10818f9ba#p-10562-12344-99fd193ce1233eea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":11265,"character_end":11703,"quote":"bs. and omitted by the Finance Act, 2010 (Act No. XVI of 2010), s. 2 (w. e. f. 01-07-2010).  \r\n4Ins. by the Finance Act, 2025 (Act No. XIX of 2025), s.3. \r\n5Subs. by the Federal Adaptation of Laws Order, 1975 (P. O No. 1 of 1975), Art. and Table. \r\n6For the Petroleum Products (Development Surcharge) Rules, 1961 see Gaz. of P.1961, Ext pp. 1069-1074.  \r\n7Sic. Should read “than”.  \r\n8Ins. and shall be deemed always to have been so ins. ","quote_sha256":"89982dc4c6d149e3803494d65e1702f2e38bb6352c25f43a38884bcbfbff7b6d","reader_fragment":"p-10562-12344-99fd193ce1233eea","reader_url":"/laws/pk-code-569247e10818f9ba#p-10562-12344-99fd193ce1233eea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0533ab632a0f681dabf1","source":"pk-code-569247e10818f9ba","title":"Federal Adaptation of Laws Order, 1975","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":14251,"character_end":14289,"quote":"Federal Adaptation of Laws Order, 1975","quote_sha256":"8f9a7afa7441d26f31d795e92b94b19b4749f0133e3f42b1725460a79240ea44","reader_fragment":"p-14119-15856-5707eff393c29008","reader_url":"/laws/pk-code-569247e10818f9ba#p-14119-15856-5707eff393c29008","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":14081,"character_end":14519,"quote":"\n8.  Inferior Kerosine. No. 2 Fuel. \r\n9. High Speed Diesel. 48/52 Diesel Index. \r\n10. Light Diesel Oil. (90 % No. 2 Fuel, 10 % Bunker ‘C' Fuel). \r\n  \r\n \r\n \r\n \r\n1Subs. by Federal Adaptation of Laws Order, 1975 (P. O No. 4 of 1975), Art. 2 and Table. \r\n2Subs. by the Finance Act, 2025(Act No. XIX of 2025), s. 3. \r\n3Added by Ordinance No. XXII of 1971, s. 7.  \r\n4Omitted & Added. by the Finance Act, 2010 (Act No. XVI of 2010), s. 2 (w.e.f.","quote_sha256":"01a99e58a96dba630b475c3b62cd26c0ccf4a12a358f2d95bc09bb08c9809c13","reader_fragment":"p-12344-14119-21ce9d74868e5a8e","reader_url":"/laws/pk-code-569247e10818f9ba#p-12344-14119-21ce9d74868e5a8e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b870fb4b9a49f45e7c0c","source":"pk-code-569247e10818f9ba","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":14346,"character_end":14363,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-14119-15856-5707eff393c29008","reader_url":"/laws/pk-code-569247e10818f9ba#p-14119-15856-5707eff393c29008","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":14176,"character_end":14593,"quote":"sel Oil. (90 % No. 2 Fuel, 10 % Bunker ‘C' Fuel). \r\n  \r\n \r\n \r\n \r\n1Subs. by Federal Adaptation of Laws Order, 1975 (P. O No. 4 of 1975), Art. 2 and Table. \r\n2Subs. by the Finance Act, 2025(Act No. XIX of 2025), s. 3. \r\n3Added by Ordinance No. XXII of 1971, s. 7.  \r\n4Omitted & Added. by the Finance Act, 2010 (Act No. XVI of 2010), s. 2 (w.e.f. 01-07-2010)  \r\n5Subs. by Act No. XXII of 2011, s. 4 \r\n \r\n \r\n             ","quote_sha256":"ea6cd07bed6c67f284e7401d8e8c653fb8ca0975090c23620f92fcd346c3b98b","reader_fragment":"p-14119-15856-5707eff393c29008","reader_url":"/laws/pk-code-569247e10818f9ba#p-14119-15856-5707eff393c29008","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-64f0c3ca1881e63f5ecb","source":"pk-code-569247e10818f9ba","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":14466,"character_end":14483,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-14119-15856-5707eff393c29008","reader_url":"/laws/pk-code-569247e10818f9ba#p-14119-15856-5707eff393c29008","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":14296,"character_end":14713,"quote":"No. 4 of 1975), Art. 2 and Table. \r\n2Subs. by the Finance Act, 2025(Act No. XIX of 2025), s. 3. \r\n3Added by Ordinance No. XXII of 1971, s. 7.  \r\n4Omitted & Added. by the Finance Act, 2010 (Act No. XVI of 2010), s. 2 (w.e.f. 01-07-2010)  \r\n5Subs. by Act No. XXII of 2011, s. 4 \r\n \r\n \r\n                                                              \r\nPage 7 of 9 \r\n \r\n \r\n1[11. *                         * *              ","quote_sha256":"bb3c4190eb5395b8c7e27418525c1d16e571fec9d4ad268134b6fed322117004","reader_fragment":"p-14119-15856-5707eff393c29008","reader_url":"/laws/pk-code-569247e10818f9ba#p-14119-15856-5707eff393c29008","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bb69795462c180356d7d","source":"pk-code-569247e10818f9ba","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":16907,"character_end":16924,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-15856-17634-05c969c633b57c2f","reader_url":"/laws/pk-code-569247e10818f9ba#p-15856-17634-05c969c633b57c2f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJyd-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-569247e10818f9ba","text_version_id":"law:pk-code-569247e10818f9ba:sha256:6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","text_sha256":"6d86ab81020173fc8e9dde4d093ed40daf8038efcf931d4dbbf8b3ad29c91775","character_start":16737,"character_end":17154,"quote":"-07-06. \r\n15 Added by S.R.O.731(1)/2009,dt 15-08-2009. \r\n16 Added by S.R.O. 759(1)/2015, dt 28-08-2009. \r\n17 Added by S.R.O. 405(1)/2015, dt 07-05-2015. \r\n18Added by the Finance Act, 2025 (Act No. XIX of 2025), s.3. \r\n \r\n                                                              \r\nPage 8 of 9 \r\n \r\nTHE SECOND SCEHDULE \r\nList of Companies \r\n1[1.  M/s. Pakistan State Oil Company Ltd. \r\n2.  M/s. 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