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Power to arrest and prosecute. – (1) Any 2[officer of Inland \r\nRevenue] authorized by the Board in this behalf who has reason to believe \r\nthat any person has committed an 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government of foreign countries for exchange of \r\ninformation under section 47A shall be confidential]. \r\n \r\n 2[47","quote_sha256":"0ad98410737ffd0a7c1c7669cfd1ed2c4ea5ffa742926473d4aa793fe55819cc","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"citation-c7b229e5ea523f85e64c","source":"pk-code-7ac8be5f7a398200","target":"pk-code-765eca59252a1aeb","target_candidates":["pk-code-765eca59252a1aeb"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":213163,"character_end":213220,"quote":"Foreign 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Act. \r\nRespective \r\nheading.] \r\n \r\n2[FOURTH SCHEDULE] \r\n[Omitted] \r\n \r\nPCPPI—4311(19)FBR—24-09-2019—2,000 Copies. \r\n \r\n1 New serial 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Appointment of Federal excise officers and delegation of \r\npowers.—1[(1) For the purposes of this Act and rules made there under, the \r\nBoard may, by notification in the official Gazette, appoint, in relation to \r\nany area or jurisdiction specified in the notification, any person to be – \r\n \r\n(a) Chief Commissioner","quote_sha256":"1774c824973ab890387a4143ad4cf89a74f0072af8864941ca437c8906df6e59","reader_fragment":"p-91686-93460-7734f7301d40c515","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-91686-93460-7734f7301d40c515","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-29-92665","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":6191,"character_end":6201,"quote":"section 29","quote_sha256":"cf05c133f2968096b899cc6fc29aa9f7f22ad3898c0a4a147236fafc44382a65","reader_fragment":"p-5355-7117-e7563c5afbead95c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-5355-7117-e7563c5afbead95c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":6021,"character_end":6431,"quote":" vide Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n6 \r\n 1[(4A) “Chief Commissioner” means a person appointed as the Chief \r\n Commissioner Inland Revenue under section 29;] \r\n 2[(5) “Commissioner” means a person appointed as a \r\n Commissioner Inland Revenue under section 29;] \r\n (6) “conveyance” means any means of transport used for carrying \r\n goods or passengers such as vessel, aircraft, veh","quote_sha256":"51ba9a75b17e1e1f031aa6e23f91b231c71d300cf0ed28ab49c9cd8776434966","reader_fragment":"p-5355-7117-e7563c5afbead95c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-5355-7117-e7563c5afbead95c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-edd37f02763e517f999b","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"29","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":92665,"character_end":92985,"quote":"29. Appointment of Federal excise officers and delegation of \r\npowers.—1[(1) For the purposes of this Act and rules made there under, the \r\nBoard may, by notification in the official Gazette, appoint, in relation to \r\nany area or jurisdiction specified in the notification, any person to be – \r\n \r\n(a) Chief Commissioner","quote_sha256":"1774c824973ab890387a4143ad4cf89a74f0072af8864941ca437c8906df6e59","reader_fragment":"p-91686-93460-7734f7301d40c515","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-91686-93460-7734f7301d40c515","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-29-92665","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":6298,"character_end":6308,"quote":"section 29","quote_sha256":"cf05c133f2968096b899cc6fc29aa9f7f22ad3898c0a4a147236fafc44382a65","reader_fragment":"p-5355-7117-e7563c5afbead95c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-5355-7117-e7563c5afbead95c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":6128,"character_end":6538,"quote":"n appointed as the Chief \r\n Commissioner Inland Revenue under section 29;] \r\n 2[(5) “Commissioner” means a person appointed as a \r\n Commissioner Inland Revenue under section 29;] \r\n (6) “conveyance” means any means of transport used for carrying \r\n goods or passengers such as vessel, aircraft, vehicle or animal \r\n etc.; \r\n (7) “default surcharge” means surcharge levied under section 8; \r\n (8) “distrib","quote_sha256":"3a2b59e1bc362bec88e94813feb574d9cf24549805c52bc77e26c5fba43e4b80","reader_fragment":"p-5355-7117-e7563c5afbead95c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-5355-7117-e7563c5afbead95c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8bd8d8f4d491382f37c4","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":33235,"character_end":33555,"quote":"4[8. Default surcharge.—If a person does not pay the duty due or \r\nany part thereof within the prescribed time or receives a refund of duty or \r\ndrawback or makes an adjustment which is not admissible to him, he shall, \r\nin addition to the duty due, pay default surcharge at the rate of 5[twelve \r\npercent per annum or ","quote_sha256":"0881b2ed90ec8d70ad8b1a6932787050a68f98c6647aadaa4bb23f1c29187298","reader_fragment":"p-31947-33738-27350ec48118c5cb","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-31947-33738-27350ec48118c5cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-8-33235","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":6512,"character_end":6521,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-5355-7117-e7563c5afbead95c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-5355-7117-e7563c5afbead95c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":6342,"character_end":6751,"quote":"eans of transport used for carrying \r\n goods or passengers such as vessel, aircraft, vehicle or animal \r\n etc.; \r\n (7) “default surcharge” means surcharge levied under section 8; \r\n (8) “distributor” means a person appointed by a manufacturer in or \r\n for a specified area to purchase goods from him for sale to a \r\n wholesale dealer in that area; \r\n 3[(8a) “due date”, in relation to furnishing a return ","quote_sha256":"6c0ab471f47ada38e28353c85deccc4747b0b7c5284a09393c692cb6076aa034","reader_fragment":"p-5355-7117-e7563c5afbead95c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-5355-7117-e7563c5afbead95c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8afcac46024cbc9e6c7f","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":23276,"character_end":23323,"quote":" 4. Filing of return and payment of duty etc.— ","quote_sha256":"73301f162a8f8b2d2b041204ae4b95a6a4af767e8579bedc0b459ef1a49c5afb","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-23084-24845-eac0298944e0fb42","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":6757,"character_end":6766,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-5355-7117-e7563c5afbead95c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-5355-7117-e7563c5afbead95c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":6587,"character_end":6996,"quote":"in or \r\n for a specified area to purchase goods from him for sale to a \r\n wholesale dealer in that area; \r\n 3[(8a) “due date”, in relation to furnishing a return under section 4, \r\n means the 15 th day of the month following the end of the \r\n month, or such other date as the 4[Board] may, by notification \r\n in the official Gazette, specify 5[and different dates may be \r\n specified for furnishing of ","quote_sha256":"6cf2f700c39133d5b8483facb4baa8d39d122eea28bf2f487de145e847528927","reader_fragment":"p-5355-7117-e7563c5afbead95c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-5355-7117-e7563c5afbead95c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-1e8b63f7216ee68fb490","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"49","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164798,"character_end":165118,"quote":"1[49. Fee and service charges. – 2[(1)] The 3[Board with the \r\napproval of Federal Minster -in-charge”] may, by notification in the \r\nofficial Gazette, subject to such conditions, limitations or restrictions as it \r\nmay deem fit to impose, levy fee and service cha rges for valuation, in \r\nrespect of any other service o","quote_sha256":"330bba4040e6ba3bca7d5265e7d5c4ee5c066688d32b86d7a4497f743f985645","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-49-164798","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":9318,"character_end":9328,"quote":"section 49","quote_sha256":"a8bcf7a8a3a631f27e103bcf4aec61914bec1ca090820206f6e52494cbc785fe","reader_fragment":"p-8900-10645-2a416a9b220096d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-8900-10645-2a416a9b220096d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":9148,"character_end":9558,"quote":"re under and includes the default \r\nsurcharge and the duty cha rgeable at the rate of zero per cent \r\n1[excluding fee and service charges imposed and collected \r\nunder section 49;] \r\n 2(9a) “duty due” means duty in respect of supplies \r\n made or services provided or rendered during a month and \r\n shall be paid at the time of filing of return; \r\n (10) “establ","quote_sha256":"8f6a1befd2dd2f45d0106242c778b679eeec6bbe4344f5047d4ae67ad02926dd","reader_fragment":"p-8900-10645-2a416a9b220096d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-8900-10645-2a416a9b220096d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8ea97c3345f65286b952","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"29","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":92665,"character_end":92985,"quote":"29. Appointment of Federal excise officers and delegation of \r\npowers.—1[(1) For the purposes of this Act and rules made there under, the \r\nBoard may, by notification in the official Gazette, appoint, in relation to \r\nany area or jurisdiction specified in the notification, any person to be – \r\n \r\n(a) Chief Commissioner","quote_sha256":"1774c824973ab890387a4143ad4cf89a74f0072af8864941ca437c8906df6e59","reader_fragment":"p-91686-93460-7734f7301d40c515","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-91686-93460-7734f7301d40c515","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-29-92665","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":10107,"character_end":10117,"quote":"section 29","quote_sha256":"cf05c133f2968096b899cc6fc29aa9f7f22ad3898c0a4a147236fafc44382a65","reader_fragment":"p-8900-10645-2a416a9b220096d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-8900-10645-2a416a9b220096d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":9937,"character_end":10347,"quote":"being carried on \r\n or is ordinarily carried on; \r\n 3[4[(12)] “Officer of Inland Revenue” means any person appointed by \r\n the Board as officer of Inland Revenue under section 29 or any \r\n person (including an officer of the Provincial Government) \r\n entrusted by the Board with any of the powers of an officer of \r\n Inland Revenue under this Act or rules made there under;] \r\n \r\n1","quote_sha256":"fc41e3a9c517344cae1dc44bda25c7e367f2284fefcd01b0c66b8fb10e3062d1","reader_fragment":"p-8900-10645-2a416a9b220096d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-8900-10645-2a416a9b220096d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-31a92828406a81ff8e95","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":27575,"character_end":27625,"quote":" 5. Zero rate of duty and drawback of duty etc. —","quote_sha256":"69fac446aa32ac1f19b140b2d90cd756b5512913c8c79960d916f6ee4d8b580d","reader_fragment":"p-26606-28391-19801130f0945d5b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-26606-28391-19801130f0945d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-26606-28391-19801130f0945d5b","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":17820,"character_end":17829,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-17785-19582-7bf71dd798ff18f1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-17785-19582-7bf71dd798ff18f1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":17650,"character_end":18059,"quote":"belongin g to others as an agent for the \r\npurpose of sale; and \r\n (26) “zero-rated” means duty of Federal excise levied and charged \r\nat the rate of zero per cent under section 5 of this act. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n1 The words “Federal Government” substituted by Finance Act, 2019. \r\n2 New clause 24A inserted by Finance Supplementary (Amendment) Act, 2018 \r\n3 Earlier cl","quote_sha256":"3f1848c6d464052dca428f27b41c76643196aaeaf2d880dcb9eef8843b226949","reader_fragment":"p-16009-17785-aaddc3321d33094a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-16009-17785-aaddc3321d33094a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-544044590ecae45837c5","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"31A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19547,"character_end":19558,"quote":"section 31A","quote_sha256":"43faea64cfabb8ca41469f508f18b59b9100e4a4393eed4b94e61970f009567b","reader_fragment":"p-17785-19582-7bf71dd798ff18f1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-17785-19582-7bf71dd798ff18f1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19377,"character_end":19788,"quote":"n the same manner and at the same time as if it were \r\na duty of customs payable under the Customs Act, 1969 (IV of 1969), and \r\nthe provisions of the said Act including section 31A thereof shall apply. \r\n \r\n1 The expression inserted by Finance Act, 2017. \r\n2 Words “Federal Government” substituted by Finance Act, 2018. \r\n3 Word omitted by Finance Act, 2023 \r\n4 Inserted vide F","quote_sha256":"2e5574711d2899e16389ae8d16cf7da602d567278a59974a6950cdb70efa3bc5","reader_fragment":"p-17785-19582-7bf71dd798ff18f1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-17785-19582-7bf71dd798ff18f1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-941e6c3faa5670e7175c","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":28699,"character_end":28736,"quote":" 6. Adjustment of duties of excise.— ","quote_sha256":"af98820be92cf0b1df8e1cc09da3e128ed589689b05d9bfee264e85fde350ba3","reader_fragment":"p-28391-30157-4b7a57ea2ba83499","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-28391-30157-4b7a57ea2ba83499","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-28391-30157-4b7a57ea2ba83499","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":20639,"character_end":20648,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":20469,"character_end":20878,"quote":"\r\nestablishment or undertaking producing or manufacturing \r\nsuch goods or providing or rendering such services. \r\n 1[(3A) Subject to the provision of sub -section (3) of section 6 or any \r\nnotification issued there under, where excisable goods and services are \r\nsupplied to a person who has not obtained registration number, the Federal \r\nGovernment may, by notification in the official Gazette, charge, levy","quote_sha256":"8808930147f0b18571f1d5e95343a413ac3ad56fa8da1556fa071045952c2e24","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-56256cb95eb87d0d59be","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"3A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":23928,"character_end":23938,"quote":"Section 3A","quote_sha256":"f8e826983a211442cacc3c2d37a131aa180b0d9514d0d1096276c14bca7be793","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":23758,"character_end":24168,"quote":"end, the expression “; and” is substituted and thereafter the new clause \r\n(e)added by Finance Act,2025. \r\n4 New sub-section (5A) inserted through Finance Act, 2019. \r\n5 Section 3A omitted by Finance Act, 2011 providing that in case of imports, this shall be deemed to have \r\nbeen made on June 20, 2011. Earlier it was inserted by Finance Act, 2007. \r\n6 Sub section (1) substituted by Finance Act, 2006. \r\n7 ","quote_sha256":"5b2e9adf55f54a050d0eb5fd206e3082f5033669fb8a7189d6715e2912b45005","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-5ef60ecc2ffb13e97014","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":18234,"character_end":18292,"quote":"3. Duties specified in the First Schedule to be levied. —","quote_sha256":"55e429ac05a85088c4796d88ed22f4edc205f511104d768bc4ecdb19763e67af","reader_fragment":"p-17785-19582-7bf71dd798ff18f1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-17785-19582-7bf71dd798ff18f1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-17785-19582-7bf71dd798ff18f1","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":27665,"character_end":27674,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-26606-28391-19801130f0945d5b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-26606-28391-19801130f0945d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":27495,"character_end":27904,"quote":"The Board may, by rules made under this Act, prescribe a \r\ncomposite return.] \r\n 5. 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Adjustment of duties of excise.— ","quote_sha256":"af98820be92cf0b1df8e1cc09da3e128ed589689b05d9bfee264e85fde350ba3","reader_fragment":"p-28391-30157-4b7a57ea2ba83499","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-28391-30157-4b7a57ea2ba83499","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-28391-30157-4b7a57ea2ba83499","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":27910,"character_end":27919,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-26606-28391-19801130f0945d5b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-26606-28391-19801130f0945d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":27740,"character_end":28149,"quote":" a notification in the official Gazette, \r\nspecified by the Federal Government shall be charged to duty at the rate of \r\nzero per cent and adjustment of duty in terms of section 6 shall be admissible \r\non such goods. \r\n (2) The Board may, by notification in the official Gazette, grant \r\ndrawback of duty paid on any goods used in the manufacture of any goods \r\nmanufactured in and exported out of Pakistan, o","quote_sha256":"744a1765a03bc85a8d0f0d4f3b43fbf293cde48f9c49ee343cecd5a2f9927865","reader_fragment":"p-26606-28391-19801130f0945d5b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-26606-28391-19801130f0945d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-14b0632689dda2eb9ad1","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":30576,"character_end":30896,"quote":"7. Application of the provisions of the Sales Tax Act, 1990.— \r\n 3[(1)] In case of goods specified in the Second Schedule or such \r\nservices as may be specified by the Board through a notification in the \r\nofficial Gazette 4[the duty shall be payable in sales tax mode, whereby],— \r\n (a) a registered person manufactur","quote_sha256":"a2980679fc08c783d82eb3964d3a28df6f60dca0e06f8702cd9fe6bfccab4435","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-7-30576","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":31421,"character_end":31430,"quote":"Section 7","quote_sha256":"d8a5324683114d3c2da11d6fdb2183d378c599c1e2f39ffecb017d47f3d2f947","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":31251,"character_end":31660,"quote":"n such goods or services as are \r\n \r\n1 New sub-section added through Finance Act, 2016. \r\n2 New sub-section inserted by Finance Act, 2020. \r\n3 Section 7 renumbered as sub-section (1) by Finance Act, 2008. \r\n4 Words and commas inserted by Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n18 \r\nacquired by him during a tax period from the output tax due from \r\nhim in respect of","quote_sha256":"f23e9204d8998217ec2f53e9294af750d29e281f27558910b39e71eb9bd859c1","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5919fd563831fd2251e2","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"14B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":45674,"character_end":45994,"quote":"3[14B. Assessment giving effect to an order. –. (1) Except where \r\nsub-section (2) applies, where, in consequence of, or to give effect to, any \r\nfinding or direction in any order made under Chapter -V by the \r\nCommissioner (Appeals), Appellate Tribunal, High Court, or Supreme \r\nCourt, the Commissioner or an officer o","quote_sha256":"f372ccddd3168dd54a3ccf6ef0c4617d86fd608de17100c10eb0313339a7ef86","reader_fragment":"p-44268-46026-d5022afb96cba199","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-44268-46026-d5022afb96cba199","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-14b-45674","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":46343,"character_end":46354,"quote":"section 14B","quote_sha256":"2e6a3e7dff01967adeb83882114ef824b2f3f0ab8b73e0e9b5240aa0c0d3a78f","reader_fragment":"p-46026-47801-c22a4c9b524d9638","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-46026-47801-c22a4c9b524d9638","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":46173,"character_end":46584,"quote":"te Tribunal, High Court or Supreme Court, as the case may be, \r\n \r\n1 Added vide Finance Act, 2008. \r\n2 Inserted by Finance Act, 2007. \r\n3 New section 14B inserted by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n24 \r\nwas served on the Commissioner or Officer of Inland Revenue. \r\n (2) Where, by an order made under Chapter V by the Appellate \r\nTribunal, High Court, or Supr","quote_sha256":"9f475baacadd95274df264d004eca4cebf8039c3824c567a0494f5b1d2fcfc83","reader_fragment":"p-46026-47801-c22a4c9b524d9638","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-46026-47801-c22a4c9b524d9638","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-94a6974ab7753ae6990d","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"14C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":47294,"character_end":47614,"quote":"1[14C. Power of tax authorities to modify orders, etc. –. (1) \r\nWhere a question of law has been decided by a High Court or the \r\nAppellate Tribunal in the case of a registered person, on or after first day \r\nof July 2005, the Commissioner or an officer of Inland Revenue may, \r\nnotwithstanding that he has preferred an ","quote_sha256":"e8c774df7517c6b7dfcdb71acd2b8c770bdae74c490482ad86e6cb6869bc4676","reader_fragment":"p-46026-47801-c22a4c9b524d9638","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-46026-47801-c22a4c9b524d9638","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-14c-47294","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":48784,"character_end":48795,"quote":"section 14C","quote_sha256":"f95886b70c75c7bf71a3fc439558b00d6fb8d1e11c05da85fe80845a64889d45","reader_fragment":"p-47801-49534-2cbbdad3daa063ed","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-47801-49534-2cbbdad3daa063ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":48614,"character_end":49025,"quote":"uties.—The Federal Government may, by notification in \r\nthe official Gazette, declare that any or all of the provisions of the Customs \r\n \r\n1 New section 14C inserted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n25 \r\nAct, 1969 (IV of 1969), shall, with such modifications and alterations it \r\nmay specify, consider necessary or desirable to adapt them to the \r\ncircumstances","quote_sha256":"6c6ab539955574be58e6086fd518ccf63ea189bb05fb8f47e700ba48067c64f9","reader_fragment":"p-47801-49534-2cbbdad3daa063ed","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-47801-49534-2cbbdad3daa063ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ac8ed1694183db3523ee","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":18234,"character_end":18292,"quote":"3. 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Adjustment of duties of excise.— ","quote_sha256":"af98820be92cf0b1df8e1cc09da3e128ed589689b05d9bfee264e85fde350ba3","reader_fragment":"p-28391-30157-4b7a57ea2ba83499","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-28391-30157-4b7a57ea2ba83499","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-28391-30157-4b7a57ea2ba83499","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":49582,"character_end":49591,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":49412,"character_end":49821,"quote":"rvices specified in the Third Schedule \r\nshall be exempt from duty subject to such conditions and restrictions, if any, \r\nspecified therein and no adjustment in terms of section 6 shall be admissible \r\nin respect of goods exempt from duty of excise whether conditionally or \r\notherwise. \r\n \r\n 2[(2) The Federal Government may, whenever circumstances exist \r\nto take immediate action for the purposes of nation","quote_sha256":"0136420e6366a27d3ade0dc89bfd893e867dde41fa04d1a6e41c84cf2f66f708","reader_fragment":"p-47801-49534-2cbbdad3daa063ed","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-47801-49534-2cbbdad3daa063ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-a422cd4ff2d35d674200","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":33235,"character_end":33555,"quote":"4[8. Default surcharge.—If a person does not pay the duty due or \r\nany part thereof within the prescribed time or receives a refund of duty or \r\ndrawback or makes an adjustment which is not admissible to him, he shall, \r\nin addition to the duty due, pay default surcharge at the rate of 5[twelve \r\npercent per annum or ","quote_sha256":"0881b2ed90ec8d70ad8b1a6932787050a68f98c6647aadaa4bb23f1c29187298","reader_fragment":"p-31947-33738-27350ec48118c5cb","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-31947-33738-27350ec48118c5cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-8-33235","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":50513,"character_end":50522,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":50343,"character_end":50752,"quote":"in the official \r\nGazette, for reasons to be recorded, exempt any person or class of persons \r\nfrom payment of the whole or part of the default surcharge imposed under \r\nsection 8 5[and penalties] subject to the such conditions or limitations as \r\nmay be specified in such notification. \r\n 6[(5) The 7[Board] shall place before the National Assembly all \r\nnotifications issued under this section in a financia","quote_sha256":"fdb2da0e9e195775eedb80e9f8ba0d257c40f084212786e6a83f1758a46c2fe7","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b66b3a0ca6de55207abc","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":23276,"character_end":23323,"quote":" 4. Filing of return and payment of duty etc.— ","quote_sha256":"73301f162a8f8b2d2b041204ae4b95a6a4af767e8579bedc0b459ef1a49c5afb","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-23084-24845-eac0298944e0fb42","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":57679,"character_end":57688,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-56564-58354-63979fecde82a08b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-56564-58354-63979fecde82a08b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":57509,"character_end":57918,"quote":"19. Offences, penalties, fines and al lied matters. —(1) Any \r\nperson who fails to file or files an incorrect return within the period specified \r\nin sub-section (1) of section 4 or fails to make payment or makes short \r\npayment of duty on any account, shall pay a penalty of 1[five thousand \r\nrupees in case of non -filing of return and ten thousand rupees or five per \r\ncent of the du ty involved whiche","quote_sha256":"ee850456fd1c82759490f70d73461e9f80efcac0f380e120a1a508948ed3fbb1","reader_fragment":"p-56564-58354-63979fecde82a08b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-56564-58354-63979fecde82a08b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-33f4b15076a0c13b6671","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"19A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":71944,"character_end":71955,"quote":"Section 19A","quote_sha256":"54b032a6b0f075648ae588d7abef4be71d179968e232f671b45a3ae41f4465b1","reader_fragment":"p-70562-72255-1f1b93a4ff54fdf3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-70562-72255-1f1b93a4ff54fdf3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":71774,"character_end":72185,"quote":"offence tribal under sub -section (1) only upon a complaint in \r\nwriting made by such 2[officer of Inland Revenue] as may be authorized by \r\n \r\n1 Section 19A omitted through Finance Act, 2022. \r\n2 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. 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Appeal against the order of Special Judge.– An appeal against \r\nthe order of a special Judge in respect of the trial of offence s hall lie to the \r\nrespective High Court of the Province within thirty days of the passing of the \r\norder and it shall be heard as an appeal under the Code of Criminal Procedure \r\n1898","quote_sha256":"bb8028617cede0bbb34f7a14322e62df9954e8dc5ad7b8e41f596fec44ed279c","reader_fragment":"p-72255-74043-32c3e59e84250b90","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-72255-74043-32c3e59e84250b90","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-21a-73727","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":74420,"character_end":74431,"quote":"Section 21A","quote_sha256":"a3e367ee609a41bb2da6731e7977edc2e411faeaf22842fa902b824538a0c911","reader_fragment":"p-74043-75810-651de23aa1dac3d4","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-74043-75810-651de23aa1dac3d4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":74250,"character_end":74661,"quote":"ny person has committed an offence under this Act may arrest such \r\nperson after obtaining permission in writing from the 3[Commissioner] \r\n \r\n1 Section 21A inserted by Finance Act, 2010 w.e.f. 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Offences, penalties, fines and al lied matters. —","quote_sha256":"83194f9b13e73e277e602115c381d5e36cb1f3a5a7d3fdac0dff34a307b858e2","reader_fragment":"p-56564-58354-63979fecde82a08b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-56564-58354-63979fecde82a08b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-56564-58354-63979fecde82a08b","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89047,"character_end":89057,"quote":"section 19","quote_sha256":"8b5037d2a57e79d0f604a421610c7066e6226909af7b622e7db425409ab1585e","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":88877,"character_end":89287,"quote":" arcodes, as required under section 45A of \r\nthis Act] shall be liable to outright confiscation and shall be destroyed in \r\nthe manner prescribed in sub-section (10) of section 19. \r\n (2) In case of 5[dutiable goods ] seized on account of evasion of \r\nduty, the owne r shall be given an option to pay penalties and fines as \r\nprovided under section 19 and meet other obligations as provided under \r\nother rele","quote_sha256":"6021cd3cbbf3e43763be3dc5cc9cdfb078bfb4cf530e91891f6c80ff6fa6d800","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-168ea65e6cc77bde5a83","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"19","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":57508,"character_end":57562,"quote":" 19. 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Monitoring or tracking by electronic or other means. – (1) \r\nSubject to such conditions, restriction and procedures as it may deem fit to \r\nimpose or specify, the Board may, by notification ion the official Gazette, \r\nspecify any registered person or class of registered persons or any goods \r\nor class of goods i","quote_sha256":"ae7d06cf7326757ca6787bf7ab340eb15809176e4ded490dc29468c27ae79328","reader_fragment":"p-144409-146157-b23bdeeecd6808d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-144409-146157-b23bdeeecd6808d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-45a-144920","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89662,"character_end":89673,"quote":"section 45A","quote_sha256":"24528329b237dff3b0ef5edb33b056e603dc75e36a86f261faa8f00196977aa0","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89492,"character_end":89903,"quote":"ereunder”, the expression “or such goods without affixing \r\nor affixing counterfeit tax stamps, bar codes, banderoles, stickers, labels or bar codes, as required under \r\nsection 45A of this Act inserted by Finance Act, 2025. \r\n3 Marginal note expression substituted by Finance Act, 2020. \r\n4 In section 2 7, in sub -section (1), after the word “counterfeiting”, the expression “or such goods without \r\naffixing ","quote_sha256":"b82fe5924bd3e5a024448378dafcd69264040daaba0defefb8f7ba2565a88c31","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7bbf38a3a136483ab5e2","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":4525,"character_end":4541,"quote":"2. Definitions.—","quote_sha256":"4603efeb803f45d999b7000ecb82ea2997260f4039bce3ea7ee0c64180635626","reader_fragment":"p-3558-5355-9c2c1f10d155c5e7","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-3558-5355-9c2c1f10d155c5e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-3558-5355-9c2c1f10d155c5e7","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89787,"character_end":89796,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89617,"character_end":90026,"quote":"rs, labels or bar codes, as required under \r\nsection 45A of this Act inserted by Finance Act, 2025. \r\n3 Marginal note expression substituted by Finance Act, 2020. \r\n4 In section 2 7, in sub -section (1), after the word “counterfeiting”, the expression “or such goods without \r\naffixing or affixing counterfeit ed tax stamps, banderoles, stick ers, labels or bar codes, as required under \r\nsection 45A of this","quote_sha256":"4288d591d4c54a9614dee63c18a0be206754a6f656d1c619e29330eec19de49c","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-abcd21e37f31848803c3","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"45A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":144920,"character_end":145240,"quote":"4[45A. Monitoring or tracking by electronic or other means. – (1) \r\nSubject to such conditions, restriction and procedures as it may deem fit to \r\nimpose or specify, the Board may, by notification ion the official Gazette, \r\nspecify any registered person or class of registered persons or any goods \r\nor class of goods i","quote_sha256":"ae7d06cf7326757ca6787bf7ab340eb15809176e4ded490dc29468c27ae79328","reader_fragment":"p-144409-146157-b23bdeeecd6808d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-144409-146157-b23bdeeecd6808d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-45a-144920","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":90007,"character_end":90018,"quote":"section 45A","quote_sha256":"24528329b237dff3b0ef5edb33b056e603dc75e36a86f261faa8f00196977aa0","reader_fragment":"p-89894-91686-f08b41a4976007a5","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-89894-91686-f08b41a4976007a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89837,"character_end":90248,"quote":"counterfeiting”, the expression “or such goods without \r\naffixing or affixing counterfeit ed tax stamps, banderoles, stick ers, labels or bar codes, as required under \r\nsection 45A of this Act inserted by Finance Act, 2025. \r\n5 Expression substituted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n42 \r\nof such 3[dutiable goods ] in lieu of confiscation provided that if such \r\nrelease is not claime","quote_sha256":"673538338bf50a1241b313bea788896308c4c30c663397932986208102d898ce","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b4f31fb24156db2c7a76","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"45A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":144920,"character_end":145240,"quote":"4[45A. Monitoring or tracking by electronic or other means. – (1) \r\nSubject to such conditions, restriction and procedures as it may deem fit to \r\nimpose or specify, the Board may, by notification ion the official Gazette, \r\nspecify any registered person or class of registered persons or any goods \r\nor class of goods i","quote_sha256":"ae7d06cf7326757ca6787bf7ab340eb15809176e4ded490dc29468c27ae79328","reader_fragment":"p-144409-146157-b23bdeeecd6808d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-144409-146157-b23bdeeecd6808d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-45a-144920","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":90823,"character_end":90834,"quote":"section 45A","quote_sha256":"24528329b237dff3b0ef5edb33b056e603dc75e36a86f261faa8f00196977aa0","reader_fragment":"p-89894-91686-f08b41a4976007a5","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-89894-91686-f08b41a4976007a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":90653,"character_end":91064,"quote":"such manner as he may deem appropriate. \r\n 2[(4) Without prejudice to the foregoing provisions of this section, the \r\nBoard in case of goods subject to monitoring under section 45A of this Act and \r\ncounterfeited goods, may authorize any officer of Revenue department not below \r\nthe rank of Naib Tehsildar or Excise and Taxation Officer not below the rank of \r\nBPS-16 to exercise the powers and perform the fu","quote_sha256":"7c7607bafce26eeea755b361949fe68a9f6052cc273ffa63eff5819788738ff9","reader_fragment":"p-89894-91686-f08b41a4976007a5","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-89894-91686-f08b41a4976007a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cff9712b92ea4c63cd43","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"26","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":87924,"character_end":87947,"quote":" 26. Power to seize. – ","quote_sha256":"f1dfb9d7d4a79192b98445862e4f09ab0e18c8b768634764523c88634d285af2","reader_fragment":"p-86391-88131-8c29dd8f555d8ed6","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-86391-88131-8c29dd8f555d8ed6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-86391-88131-8c29dd8f555d8ed6","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":91113,"character_end":91123,"quote":"section 26","quote_sha256":"0bbd0752a8b03104152794c5f1de2e8d3ea8ad4a65eea77b3ef966b89e920a2f","reader_fragment":"p-89894-91686-f08b41a4976007a5","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-89894-91686-f08b41a4976007a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":90943,"character_end":91353,"quote":"of Naib Tehsildar or Excise and Taxation Officer not below the rank of \r\nBPS-16 to exercise the powers and perform the functions of the Officer of Inland \r\nRevenue under section 26 and sub-section (1) of section 27, by notification in the \r\nofficial Gazette subject to such conditions, if any, it may deem fit to be imposed.] \r\n 28. Power to release seized conveyance. – (1) Where any \r\nconveyance is seized w","quote_sha256":"57e5f8dceffb0a766f8c576f32b997604d1ff2e7ddad40cce5cc591ecb0ff4cd","reader_fragment":"p-89894-91686-f08b41a4976007a5","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-89894-91686-f08b41a4976007a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-61ca0c9c04064f54f153","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"27","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":88628,"character_end":88691,"quote":" 27. Confiscation 3[of goods subject to federal excise duty].– ","quote_sha256":"98311933e1fc4f08f6b6219e682966c1ecc0fe340220b01230b54936f3dc8ece","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-88131-89894-c78f762215c020fd","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":91147,"character_end":91157,"quote":"section 27","quote_sha256":"ef66a0d0c0c9c35b91fdd5ab0ed81116099cb54e362123ee9afc92cd9b6450dd","reader_fragment":"p-89894-91686-f08b41a4976007a5","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-89894-91686-f08b41a4976007a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":90977,"character_end":91387,"quote":"xation Officer not below the rank of \r\nBPS-16 to exercise the powers and perform the functions of the Officer of Inland \r\nRevenue under section 26 and sub-section (1) of section 27, by notification in the \r\nofficial Gazette subject to such conditions, if any, it may deem fit to be imposed.] \r\n 28. Power to release seized conveyance. – (1) Where any \r\nconveyance is seized which is liable to confiscation, th","quote_sha256":"304fa02638ec8643774f724d374e1741c33b7a344f497fa17e6d81e4231c69ce","reader_fragment":"p-89894-91686-f08b41a4976007a5","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-89894-91686-f08b41a4976007a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-8cb0b64f0bdf5b0a8567","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"29","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":92665,"character_end":92985,"quote":"29. 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Appointment of Federal excise officers and delegation of \r\npowers.—1[(1) For the purposes of this Act and rules made there under, the \r\nBoard may, by notification in the official Gazette, appoint, in relation to \r\nany area or jurisdiction specified in the notification, any person to be – \r\n \r\n(a) Chief Commissioner","quote_sha256":"1774c824973ab890387a4143ad4cf89a74f0072af8864941ca437c8906df6e59","reader_fragment":"p-91686-93460-7734f7301d40c515","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-91686-93460-7734f7301d40c515","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-29-92665","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":108410,"character_end":108420,"quote":"section 29","quote_sha256":"cf05c133f2968096b899cc6fc29aa9f7f22ad3898c0a4a147236fafc44382a65","reader_fragment":"p-107506-109257-ef200db136f62c9c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-107506-109257-ef200db136f62c9c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":108240,"character_end":108650,"quote":"n shall prevent the \r\nauthorities appointed under section 29 or any other authority or officer \r\nconferred with the powers and functions of authorities appointed under \r\nsection 29 from conducting investigation and prosecution under Chapter III \r\nof the Act.] \r\n 30. Use of powers of subordinate officer. — (1) An officer \r\nappointed under this Act shall exercise such powers and discharge such duties \r\nas are","quote_sha256":"f3cfe4c05da87cf6254ae5b467bac8b2f0cb372e11337740abe608f7a885b34f","reader_fragment":"p-107506-109257-ef200db136f62c9c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-107506-109257-ef200db136f62c9c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-46f764f671f03a2d67bd","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"33A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116184,"character_end":116504,"quote":"7[33A. Omitted \r\n \r\n \r\nmade through Finance (Amendment) Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n1 Full stop substituted vide Finance","quote_sha256":"adb6245a651fea5545eebf4eb7f9746eb36c09c13a0ad6136e8942a984cad330","reader_fragment":"p-114580-116368-b5e184497db5b1a3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-114580-116368-b5e184497db5b1a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-33a-116184","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116752,"character_end":116763,"quote":"Section 33A","quote_sha256":"9f1f2f7193392959325d4f465cf5b4078971b28d5c064d0af90589d481383508","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116582,"character_end":116993,"quote":"e Act, 2009. \r\n4 Added vide Finance Act, 2009. \r\n5 New sub-section (4) inserted by Finance Act, 2020. \r\n6 Sub-section (5) inserted by Finance Act, 2025. \r\n7 Section 33A omitted by Finance Act, 2025. \r\nThe Federal Excise Act, 2005 \r\n \r\n52 \r\n 34. Appeals to the Appellate Tribunal 1[***].–– 2[(1) Any \r\nperson, other than an SOE, aggrieved by any order passed by the Board or \r\nthe Commissioner Inla","quote_sha256":"9002c7acc701c091ddfc9c687647fe083333cc369dae9e03e8bd011499670632","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d782209e33953da6b766","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"35","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":119129,"character_end":119449,"quote":"35. Powers of Board or 1[Commissioner] to pass certain \r\norders.– (1) The Board or the 2[Commissioner] within his jurisdiction, may \r\nsuo moto 2[, or otherwise ] call for and examine the records of any \r\nproceedings under this Act for the purpose of satisfying itself or, as the case \r\nmay be, himself as to the legali","quote_sha256":"247dabef091b75a2558f578c696c973acaa2796ee13631c45960b5a39432db65","reader_fragment":"p-118113-119877-96461d515b8f91fc","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-118113-119877-96461d515b8f91fc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-35-119129","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":117010,"character_end":117020,"quote":"section 35","quote_sha256":"e25c9f7fa724a9f1e045b82b473516a21b4981735cef3f652c88713a86b3ca6e","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116840,"character_end":117250,"quote":"Appeals to the Appellate Tribunal 1[***].–– 2[(1) Any \r\nperson, other than an SOE, aggrieved by any order passed by the Board or \r\nthe Commissioner Inland Revenue under section 35 or an order passed by \r\nan Officer of Inland Revenue where sub -section (5) of section 33 applies \r\nor the Commissioner (Appeals) under this Act or the rules made \r\nthereunder may, within thirty days of the receipt of such order,","quote_sha256":"0b8e861c19347398cb25e77cdec3d4c9f97d1974281b92d2a5b047c8f62dee47","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-588fc95f4ba34df0da68","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"33","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":109483,"character_end":109527,"quote":" 33. Appeals to 3[Commissioner] (Appeals).— ","quote_sha256":"5a3ade8f9012077070bd0c37e04ebfa5b15c5f5c05c4defbed1150fbd3b8be2f","reader_fragment":"p-109257-111045-4f2d5f1d62643026","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-109257-111045-4f2d5f1d62643026","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-109257-111045-4f2d5f1d62643026","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":117100,"character_end":117110,"quote":"section 33","quote_sha256":"9f5975fe9731647a19e175fca38ccb570c6227fa0e82d503977fbf8c00dbf773","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116930,"character_end":117340,"quote":"ved by any order passed by the Board or \r\nthe Commissioner Inland Revenue under section 35 or an order passed by \r\nan Officer of Inland Revenue where sub -section (5) of section 33 applies \r\nor the Commissioner (Appeals) under this Act or the rules made \r\nthereunder may, within thirty days of the receipt of such order, prefer an \r\nappeal to the Appellate Tribunal: \r\n Provided that where sub -section (11) o","quote_sha256":"fc2552e1e1cf9f9f54038d23ef44558bbb0a23086e860043be153c2dc276ade7","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-f52b99d1eb87cc5a9fc4","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"34","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116835,"character_end":116884,"quote":" 34. Appeals to the Appellate Tribunal 1[***].–– ","quote_sha256":"68f0805c8abbb18a228dbd0b5c53420e6a4e83228e31706d8becffaaf6e3c945","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-116368-118113-421973ff33abc63a","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":118371,"character_end":118381,"quote":"section 34","quote_sha256":"939f57bc7e7ecc128051fd42a0979ec7909b3392e7f3c7f30b2223110f2ca2d9","reader_fragment":"p-118113-119877-96461d515b8f91fc","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-118113-119877-96461d515b8f91fc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":118201,"character_end":118611,"quote":"rt shall, mutatis mut andis, apply to references to the High \r\nCourt under this Act.] \r\n 7[34AB. Saving.– The period of limitation provided in sub-section (1) \r\nof section 34 and sub -section (1) of section 34A shall continue t o apply \r\nwhere any decision of the Commissioner (Appeals) or the Appellate \r\nTribunal is received prior to the date of commencement of the Tax Laws \r\n(Amendment) Act, 2024 (V ","quote_sha256":"91dd692f8b97ac85e2724d99997eaf4b56cac6e74a4f6dbd4a99833a7316d183","reader_fragment":"p-118113-119877-96461d515b8f91fc","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-118113-119877-96461d515b8f91fc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-7c3b03d86b847936a5ee","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"34A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":117697,"character_end":118017,"quote":"5[34A. Reference to the High Court.— 6[(1) Within sixty days of \r\nthe order of the Appellate Tribunal, the aggrieved person or the \r\nCommissioner may make a reference in the prescribed form along with a \r\nstatement of the case and complete record of the Appellate Tribunal to the \r\nHigh Court, stating any question of l","quote_sha256":"3e20d25ede8ae7852725901ff7086f0c9e8cbef8265f73ab4329e4299adec74b","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-34a-117697","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":118406,"character_end":118417,"quote":"section 34A","quote_sha256":"ca2d07ead3e56fb3125be5b0cb3e505354c2c381b476b53e798708dbb580c814","reader_fragment":"p-118113-119877-96461d515b8f91fc","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-118113-119877-96461d515b8f91fc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":118236,"character_end":118647,"quote":"to references to the High \r\nCourt under this Act.] \r\n 7[34AB. Saving.– The period of limitation provided in sub-section (1) \r\nof section 34 and sub -section (1) of section 34A shall continue t o apply \r\nwhere any decision of the Commissioner (Appeals) or the Appellate \r\nTribunal is received prior to the date of commencement of the Tax Laws \r\n(Amendment) Act, 2024 (V of 2024).] \r\n ","quote_sha256":"cd76d1677fe0726e38f50683138d3d874f5175cf54dc64706aacae98f6d64634","reader_fragment":"p-118113-119877-96461d515b8f91fc","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-118113-119877-96461d515b8f91fc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-995cf20de9a1d6181d33","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"34","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116835,"character_end":116884,"quote":" 34. 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Selection for audit by the Board.– (1) The Board may select \r\npersons or classes of persons for audit of records and documents through \r\ncomputer ballot which may be random or parametric as the Board may \r\ndeem fit. \r\n 3[(1A) Notwithstanding anything contained in this Act or any other \r\nlaw, for the time being i","quote_sha256":"838f686af5b33856ea4e2e6fe74012cfb5fe343335ff682adb58ded2535e7267","reader_fragment":"p-132124-133900-a334e9f9bb8541f3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-132124-133900-a334e9f9bb8541f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-42b-132421","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":120511,"character_end":120522,"quote":"section 42B","quote_sha256":"7ccefd80080e05f8daa221d197b595eb904eab37f1fc9af168cfb8750229013b","reader_fragment":"p-119877-121584-04794750faf14c98","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-119877-121584-04794750faf14c98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":120341,"character_end":120752,"quote":"rs of the Board, Commissioner \r\nor officer of Inland Revenue under these sections are independent of the \r\npowers of the Board under section 42B and nothing contained in section 42B \r\nrestrict the powers of the Board, Commissioner or officer of Inland Revenue \r\nunder these sections or to conduct audit under these sections.] \r\n \r\n1 Substituted for “Collector” by Finance Act, 2010 w.e.","quote_sha256":"b20ef5c7802964b9f75cf9f94a4643257ed070913e369ca9b4c38c123e63e493","reader_fragment":"p-119877-121584-04794750faf14c98","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-119877-121584-04794750faf14c98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-39a9288897cfd438d02e","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"42B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":132421,"character_end":132741,"quote":"2[42B. Selection for audit by the Board.– (1) The Board may select \r\npersons or classes of persons for audit of records and documents through \r\ncomputer ballot which may be random or parametric as the Board may \r\ndeem fit. \r\n 3[(1A) Notwithstanding anything contained in this Act or any other \r\nlaw, for the time being i","quote_sha256":"838f686af5b33856ea4e2e6fe74012cfb5fe343335ff682adb58ded2535e7267","reader_fragment":"p-132124-133900-a334e9f9bb8541f3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-132124-133900-a334e9f9bb8541f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-42b-132421","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":122130,"character_end":122141,"quote":"section 42B","quote_sha256":"7ccefd80080e05f8daa221d197b595eb904eab37f1fc9af168cfb8750229013b","reader_fragment":"p-121584-123317-32ee2ba910488278","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-121584-123317-32ee2ba910488278","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":121960,"character_end":122371,"quote":"ette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n4 Explanation inserted by Finance Act, 2013. 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Appeals to 3[Commissioner] (Appeals).— ","quote_sha256":"5a3ade8f9012077070bd0c37e04ebfa5b15c5f5c05c4defbed1150fbd3b8be2f","reader_fragment":"p-109257-111045-4f2d5f1d62643026","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-109257-111045-4f2d5f1d62643026","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-109257-111045-4f2d5f1d62643026","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":126418,"character_end":126428,"quote":"section 33","quote_sha256":"9f5975fe9731647a19e175fca38ccb570c6227fa0e82d503977fbf8c00dbf773","reader_fragment":"p-125046-126844-de227fb16b151851","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-125046-126844-de227fb16b151851","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":126248,"character_end":126658,"quote":"\nthis section or recovery rules made under th e Federal Excise Rules, 2005 \r\nfor recovery of any tax due from a taxpayer if the said taxpayer has filed \r\nan appeal under section 33 in respect of the order under which the tax \r\nsought to be recovered has become payable and the appeal has not been \r\ndecided by the Commissioner (Appeals), subject to the condition that \r\n2[ten] per cent of the said amount of ta","quote_sha256":"d7fa6d663a7cd11693332c10c17a047aea294ca681b3866e9b70026af1635c47","reader_fragment":"p-125046-126844-de227fb16b151851","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-125046-126844-de227fb16b151851","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-469db5503a115cfdddd4","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"38","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":126703,"character_end":127023,"quote":"3[38. Alternative dispute resolution. - (1) Notwithstanding any \r\nother provision of this Act, or the rules made thereunde r, an aggrieved \r\nperson in connection with any dispute pertaining to- \r\n \r\n(a) the liability of tax of' fifty million -rupees or above against the \r\naggrieved person or admissibility of refund, 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the power to select any persons or \r\nclasses of persons for audit.]","quote_sha256":"c4e1fbacb5a4e7179c9cfc92142d62115cbc1e0fe3d3535830acff04e2828fb5","reader_fragment":"p-132124-133900-a334e9f9bb8541f3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-132124-133900-a334e9f9bb8541f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-481ee35efac870fad76b","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"42A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":131840,"character_end":132160,"quote":"1[42A. Reference to authorities .– Any reference to Collector, \r\nAdditional Collector, Deputy Collector, Assistant Collector, \r\nSuperintendent and an officer of federal exc ise, wherever occurring, in \r\nthis Act and the rules Notifications, clarifications, general orders or orders \r\nmade or issued there under, shall be","quote_sha256":"83ddeb5a08b42d743edad25582aa8c35cdbc33cab1d7b916252be7ec7cd76ec0","reader_fragment":"p-130371-132124-c58a331a23583e56","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-130371-132124-c58a331a23583e56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-42a-131840","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":133473,"character_end":133484,"quote":"Section 42A","quote_sha256":"338e922f12a5b66ea2e9b6a89d68ca4e9476e9aa6a08c129b93b29b9b7456274","reader_fragment":"p-132124-133900-a334e9f9bb8541f3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-132124-133900-a334e9f9bb8541f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":133303,"character_end":133714,"quote":"ard shall be sanctioned to the office rs and officials of Inland \r\nRevenue for their meritorious conduct in such cases and to the informer \r\n \r\n1 Section 42A and 42B inserted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Paki","quote_sha256":"94c346a2403b8800a2485562e176845f0d9bd871912d879cf1d7600c035ef995","reader_fragment":"p-132124-133900-a334e9f9bb8541f3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-132124-133900-a334e9f9bb8541f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4b3301a67a263a39a77b","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"42B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":132421,"character_end":132741,"quote":"2[42B. Selection for audit by the Board.– (1) The Board may select \r\npersons or classes of persons for audit of records and documents through \r\ncomputer ballot which may be random or parametric as the Board may \r\ndeem fit. \r\n 3[(1A) Notwithstanding anything contained in this Act or any other \r\nlaw, for the time being i","quote_sha256":"838f686af5b33856ea4e2e6fe74012cfb5fe343335ff682adb58ded2535e7267","reader_fragment":"p-132124-133900-a334e9f9bb8541f3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-132124-133900-a334e9f9bb8541f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-42b-132421","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":134102,"character_end":134113,"quote":"Section 42B","quote_sha256":"58d94b32c268d7ec8142b5e4377777f979c5ec223208170bab2a34e25696415a","reader_fragment":"p-133900-135671-b76a322844d96a70","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-133900-135671-b76a322844d96a70","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":133932,"character_end":134343,"quote":" Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 Section 42B inserted by Finance Act, 2010. \r\n3 New sub-section (1A) inserted by Finance Act, 2020. \r\n4 Section 42C inserted by Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n59 \r\nproviding credible information leading to such de","quote_sha256":"c81f1cccd35311f5883b111079f80428967cd7bb78e240fc38bb29fe1abe6e7e","reader_fragment":"p-133900-135671-b76a322844d96a70","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-133900-135671-b76a322844d96a70","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4f3047ae6a5cfe926784","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"42C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":133155,"character_end":133475,"quote":"4[42C. Reward to Inland Revenue officers and officials. – (1) In \r\ncases involving concealment or evasion of excise duty and other taxes, \r\ncash reward shall be sanctioned to the office rs and officials of Inland \r\nRevenue for their meritorious conduct in such cases and to the informer \r\n \r\n1 Se","quote_sha256":"7567656bfa9ca5b76e3abc2705241beeceea71650a5f1eb7fd1d35cc98891ed9","reader_fragment":"p-132124-133900-a334e9f9bb8541f3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-132124-133900-a334e9f9bb8541f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-42c-133155","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":134209,"character_end":134220,"quote":"Section 42C","quote_sha256":"f5588ce12e09c5b65ba497382417ed0d6332b893949573fcc5e39fb3df642ad7","reader_fragment":"p-133900-135671-b76a322844d96a70","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-133900-135671-b76a322844d96a70","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":134039,"character_end":134450,"quote":"ette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 Section 42B inserted by Finance Act, 2010. \r\n3 New sub-section (1A) inserted by Finance Act, 2020. \r\n4 Section 42C inserted by Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n59 \r\nproviding credible information leading to such detection, as may be \r\nprescribed by the Board, only after realization of part or whole of the taxes \r\ninvolv","quote_sha256":"0f12cae930aa54d7e61d679d7491790c763a06ca182ff54ad7108c7971edeba4","reader_fragment":"p-133900-135671-b76a322844d96a70","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-133900-135671-b76a322844d96a70","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3cf28d9cd16077bc0182","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"42D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":134752,"character_end":135072,"quote":"1[42D. Reward to whistleblowers .-(1) The Boar d may sanction \r\nreward to whistleblowers in cases of concealment or evasion of duty, \r\ncorruption or misconduct providing credible information leading to such \r\ndetection of evasion of duty. \r\n (2) The Board may, by notification in the official Gazette, \r\nprescribe the pr","quote_sha256":"e6ccd0aaf30aaf45d36d78c0bb08afef1a84f985376b2df66fd5c96dc9602150","reader_fragment":"p-133900-135671-b76a322844d96a70","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-133900-135671-b76a322844d96a70","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-42d-134752","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":136179,"character_end":136190,"quote":"Section 42D","quote_sha256":"6cd1d54397a418c08a05b1247a3aef961fd5bc7da8321067c753d74e04edd4a7","reader_fragment":"p-135671-137453-1c67c163cca8a096","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-135671-137453-1c67c163cca8a096","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":136009,"character_end":136420,"quote":" or situation arises in giving effect t o or applying the \r\nprovisions of this Act or the rules made or notifications issued there under, \r\n \r\n1 Section 42D added by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n60 \r\nthe Board may, through a general order or otherwise, issue instructions or \r\ndirections for such actions to be taken by an officer of 1[Federal Excise] or \r\nany","quote_sha256":"f76a3b1b705130e27281d3990f9ef1b8366a1490cd5960c5649784754703950d","reader_fragment":"p-135671-137453-1c67c163cca8a096","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-135671-137453-1c67c163cca8a096","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4aac0907f626f8f64409","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"29","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":92665,"character_end":92985,"quote":"29. Appointment of Federal excise officers and delegation of \r\npowers.—1[(1) For the purposes of this Act and rules made there under, the \r\nBoard may, by notification in the official Gazette, appoint, in relation to \r\nany area or jurisdiction specified in the notification, any person to be – \r\n \r\n(a) Chief Commissioner","quote_sha256":"1774c824973ab890387a4143ad4cf89a74f0072af8864941ca437c8906df6e59","reader_fragment":"p-91686-93460-7734f7301d40c515","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-91686-93460-7734f7301d40c515","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-29-92665","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":137586,"character_end":137596,"quote":"section 29","quote_sha256":"cf05c133f2968096b899cc6fc29aa9f7f22ad3898c0a4a147236fafc44382a65","reader_fragment":"p-137453-139244-a5adda781e31a485","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-137453-139244-a5adda781e31a485","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":137416,"character_end":137826,"quote":"se of this section, the expression \r\n“any act or thing is to be done ” includes any act or thing to be done by the \r\nregistered person or by the authorities specified in section 29 of this Act.] \r\n \r\n 6[43A. Issuance of duplicate of 7[Federal Excise] documents.– An \r\nofficer of federal excise not below the rank of Assistant Collec tor may, on \r\n \r\n1 Words “Inland Revenue” substitut","quote_sha256":"1dfc84b5b0ca6047551b3233e330b3cb52b04f612954517a2bf4beee20a6c420","reader_fragment":"p-135671-137453-1c67c163cca8a096","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-135671-137453-1c67c163cca8a096","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7e69093283814e54ae34","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"44","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":140796,"character_end":140818,"quote":" 44. Refund of duty. —","quote_sha256":"db11620cb8f0ffea4890e09a2162a97186aab5aea3eb574187ada061f9c86fdd","reader_fragment":"p-139244-140993-63edac604fbe6940","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-139244-140993-63edac604fbe6940","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-139244-140993-63edac604fbe6940","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":141655,"character_end":141665,"quote":"section 44","quote_sha256":"5a3558b07dacb947405c6263b499fa4c8dddacb6039797b2511845ad3fc7de4a","reader_fragment":"p-140993-142685-31533dbb9c1281a3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-140993-142685-31533dbb9c1281a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":141485,"character_end":141895,"quote":" period of one year, for the purpose of this section, \r\nshall be computed from the date of such decision or judgment. \r\n 2[44A. Delayed refund.- Where a refund due under section 44 is not made \r\nwithin the time specified in this behalf, there shall be paid to the claimant, in \r\naddition the amount of refund due to him, a further sum equal to KIBOR per \r\nannum of the amount of refund due, from the date follo","quote_sha256":"6281b996dba8dd48bee50932700798f297bf14bfc6061b7de466454eaf517c25","reader_fragment":"p-140993-142685-31533dbb9c1281a3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-140993-142685-31533dbb9c1281a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-865f4111770c0465d9f6","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"45A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":144920,"character_end":145240,"quote":"4[45A. Monitoring or tracking by electronic or other means. – (1) \r\nSubject to such conditions, restriction and procedures as it may deem fit to \r\nimpose or specify, the Board may, by notification ion the official Gazette, \r\nspecify any registered person or class of registered persons or any goods \r\nor class of goods i","quote_sha256":"ae7d06cf7326757ca6787bf7ab340eb15809176e4ded490dc29468c27ae79328","reader_fragment":"p-144409-146157-b23bdeeecd6808d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-144409-146157-b23bdeeecd6808d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-45a-144920","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":145951,"character_end":145962,"quote":"Section 45A","quote_sha256":"fa71d5c7c886a94ebbd62e43942886c95c2958f53fa0c2cee47027346d8e31a9","reader_fragment":"p-144409-146157-b23bdeeecd6808d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-144409-146157-b23bdeeecd6808d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":145781,"character_end":146192,"quote":" Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n2 Full stop inserted and proviso omitted by Finance Act, 2018. \r\n3 Inserted vide Finance Act, 2008. \r\n4 Section 45A inserted by Finance Act, 2013. \r\n5 Word and comma inserted by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n63 \r\n 1[(3) Such tax stamps, banderoles, stickers, labels, barcodes etc., \r\nshall be acquired by the registered","quote_sha256":"cb537327296153b9eed2a0c616bed6b005e7422c362162d3a4d013c2dd9e66be","reader_fragment":"p-144409-146157-b23bdeeecd6808d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-144409-146157-b23bdeeecd6808d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f0691a986d4333f0191a","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"45A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":144920,"character_end":145240,"quote":"4[45A. Monitoring or tracking by electronic or other means. – (1) \r\nSubject to such conditions, restriction and procedures as it may deem fit to \r\nimpose or specify, the Board may, by notification ion the official Gazette, \r\nspecify any registered person or class of registered persons or any goods \r\nor class of goods i","quote_sha256":"ae7d06cf7326757ca6787bf7ab340eb15809176e4ded490dc29468c27ae79328","reader_fragment":"p-144409-146157-b23bdeeecd6808d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-144409-146157-b23bdeeecd6808d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-45a-144920","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":147583,"character_end":147594,"quote":"Section 45A","quote_sha256":"fa71d5c7c886a94ebbd62e43942886c95c2958f53fa0c2cee47027346d8e31a9","reader_fragment":"p-146157-147891-7d2166b607e84c8a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-146157-147891-7d2166b607e84c8a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":147413,"character_end":147824,"quote":" fraud or \r\nevasion of duty, he may authorize a Federal Excise Officer, not below the \r\n \r\n1 Sub-section (3) added by Finance Act, 2015. \r\n2 New Section 45AA inserted by Finance Act, 2021. \r\n3 Word “Departmental” omitted by Finance Act, 2015. \r\n4 Substituted for “Federal Excis e Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) ","quote_sha256":"00d862c900c4459f6455dabaa8bda51c1e515670d9b815f1a0e0bd0c9903c1b9","reader_fragment":"p-146157-147891-7d2166b607e84c8a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-146157-147891-7d2166b607e84c8a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b74c0ebe0d621875fa36","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"14","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":41428,"character_end":41748,"quote":"14. Recovery of unpaid duty or of erroneously refunded duty or \r\narrears of duty, etc.—(1) Where any person has not levied or paid any duty \r\nor has short levied or short paid such duty or where any amount of duty has \r\nbeen refunded erroneously, such person shall be serviced with notice \r\nrequiring him to show cause f","quote_sha256":"b9e23fffc24ab573b43e457d4c9803b7c917647f47465bf04e42054a5042d550","reader_fragment":"p-40706-42473-e58ebb48a91ed3e0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-40706-42473-e58ebb48a91ed3e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-14-41428","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":149363,"character_end":149373,"quote":"section 14","quote_sha256":"08f7a8a4682568290ae926f9bd51a12af708181b5c3c0dfc1cc2a327b2aed248","reader_fragment":"p-147891-149665-0c5dbbc628e68d0d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-147891-149665-0c5dbbc628e68d0d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":149193,"character_end":149603,"quote":"vision of law, the officer of Inland Revenue may, after obtaining the \r\nregistered person’s explanation on all the issues raised in the audit shall \r\npass an order under section 14, imposing the amount of duty as per law, \r\ncharging default surcharge, imposing penalty and recovery of any amount \r\nerroneously refunded.] \r\n (3) Notwithstanding the penalties prescribed in section 19, if a \r\nregistered person w","quote_sha256":"4c00d9387b25b4f03ece15f9a3d44810031d6b67ada33668f275d0af6ad538bc","reader_fragment":"p-147891-149665-0c5dbbc628e68d0d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-147891-149665-0c5dbbc628e68d0d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c70d477bcc1832530a63","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"19","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":57508,"character_end":57562,"quote":" 19. 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Service of notices and other documents .–– (1)\r\nSubject to this Act , any notice, order or requisition required to be served \r\non a resident individual other than in a representative capacity for the \r\npurposes of this Act shall be treated as properly served on the individual \r\nif– \r\n \r\n (a) personally served o","quote_sha256":"7240f6ee67e0e2280f6e009708d36370ad2042cf3dd7696b53ef141ea7cd04db","reader_fragment":"p-153195-154955-d6c61c768145176d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-153195-154955-d6c61c768145176d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-47-153432","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":155049,"character_end":155059,"quote":"Section 47","quote_sha256":"69d00b9f9f868025492d35533f2f199e34918de650dab9aaa32d563c0c88f67e","reader_fragment":"p-154955-156682-b387b7fb4606f6cf","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-154955-156682-b387b7fb4606f6cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":154879,"character_end":155289,"quote":"n’s \r\nregistered office or address for service of notices under this Act, \r\nin Pakistan, or where the person does not have such office or \r\n \r\n1 Section 47 substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan ","quote_sha256":"5e3e6c0d56b340e9eaf15e7752ee392ab48c3d3d2fed7231652d849c70c5ff32","reader_fragment":"p-153195-154955-d6c61c768145176d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-153195-154955-d6c61c768145176d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fa7f65498417f05f894c","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"47A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":157885,"character_end":158205,"quote":"2[47A. Agreements for the exchange of information 3[or \r\nassistance in recovery of duties .]– (1) The Federal Government may \r\nenter into bilateral or multilateral agreements with provincial governments \r\nor with governments of foreign countries for the exchange of information, \r\nincluding electronic exchange of info","quote_sha256":"e6893e86e5b6def6b6f127bc9663e2e8983a96191aa2318b6aa54a1187bb1085","reader_fragment":"p-156682-158482-2141492a289da7a1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-156682-158482-2141492a289da7a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-47a-157885","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":160716,"character_end":160727,"quote":"section 47A","quote_sha256":"70528f7093dad5436e1dcebfd4a87b6f1fb3e96ba09e59a01ac22f8854fcb3c1","reader_fragment":"p-160267-162036-815f613a705bbc31","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-160267-162036-815f613a705bbc31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":160546,"character_end":160957,"quote":"\nacquisition of rights; \r\n \r\n1 New sub-section (1A) inserted by Finance Act, 2021. \r\n2 New sub-section (3) inserted by Finance Act, 2021. \r\n3 New section 47AB inserted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n69 \r\n(d) the Islamabad Capital Territory and provincial excise and \r\ntaxation departments with respect to information regarding \r\nregistration of vehicles, trans","quote_sha256":"a22d2572bd0d8fdddeda0f1e82ceebd45c94ac83e3385e7e20c4b7a3abfc2f6e","reader_fragment":"p-160267-162036-815f613a705bbc31","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-160267-162036-815f613a705bbc31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-394575f41dd01685b2c3","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"47B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":162363,"character_end":162683,"quote":"1[47B. Disclosure of info rmation by a public s ervant.─ (1) Any \r\ninformation acquired under any provision of this Act shall be confidential \r\nand no public servant shall disclose any such information, except as \r\nprovided under section 216 of the Income Tax Ordinance, 2001 (XLIX of \r\n2001). \r\n \r\n (2) Notwithstanding ","quote_sha256":"103bf0a0732f7b0e92d934f553bc106249fe5ea55c97515c9e7c75ec64d13bb8","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-47b-162363","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":162199,"character_end":162210,"quote":"section 47B","quote_sha256":"435f6b6559762e8ac7389d3bcd4cd5e257fa0c539f73c20e3cbe5ff98325a7a6","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":162029,"character_end":162440,"quote":"made \r\navailable under sub -section (1), such infor mation and data shall be \r\nprovided periodically in such form and manner as may be prescribed. \r\n \r\n (4) Subject to section 47B, all information received under this \r\nsection shall be used only for tax purposes and kept confidential.] \r\n \r\nThe Federal Excise Act, 2005 \r\n \r\n70 \r\n 1[47B. Disclosure of info rmation by a public s ervant.─ (1) Any \r\ninformatio","quote_sha256":"2dde913765566f5c99be2cc920ea952e405a6a0846225bc00dee0fe6288874d0","reader_fragment":"p-160267-162036-815f613a705bbc31","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-160267-162036-815f613a705bbc31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-242d4728c9dac3bc1313","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"47A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":157885,"character_end":158205,"quote":"2[47A. Agreements for the exchange of information 3[or \r\nassistance in recovery of duties .]– (1) The Federal Government may \r\nenter into bilateral or multilateral agreements with provincial governments \r\nor with governments of foreign countries for the exchange of information, \r\nincluding electronic exchange of info","quote_sha256":"e6893e86e5b6def6b6f127bc9663e2e8983a96191aa2318b6aa54a1187bb1085","reader_fragment":"p-156682-158482-2141492a289da7a1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-156682-158482-2141492a289da7a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-47a-157885","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":162953,"character_end":162964,"quote":"section 47A","quote_sha256":"70528f7093dad5436e1dcebfd4a87b6f1fb3e96ba09e59a01ac22f8854fcb3c1","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":162783,"character_end":163194,"quote":"), any \r\ninformation received or supplied in pursuance of bilateral or multilateral \r\nagreements with government of foreign countries for exchange of \r\ninformation under section 47A shall be confidential]. \r\n \r\n 2[47C. 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Appointment of Federal excise officers and delegation of \r\npowers.—1[(1) For the purposes of this Act and rules made there under, the \r\nBoard may, by notification in the official Gazette, appoint, in relation to \r\nany area or jurisdiction specified in the notification, any person to be – \r\n \r\n(a) Chief Commissioner","quote_sha256":"1774c824973ab890387a4143ad4cf89a74f0072af8864941ca437c8906df6e59","reader_fragment":"p-91686-93460-7734f7301d40c515","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-91686-93460-7734f7301d40c515","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-29-92665","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":163553,"character_end":163563,"quote":"section 29","quote_sha256":"cf05c133f2968096b899cc6fc29aa9f7f22ad3898c0a4a147236fafc44382a65","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":163383,"character_end":163793,"quote":"t of powers and functions on the \r\nDirectorate General (Intelligence and Investigation), Inl and Revenue and \r\nauthorities specified in clause (a) of sub -section (2) of section 29 of this \r\nAct, all orders passed, notices issued and actions taken in exercise or \r\npurported exercise of the powers and functions of the Officers of Inland \r\nRevenue under this Act by the Director General (Intelligence and \r\nIn","quote_sha256":"59d54b8d0ee74690547ecd719f97ef2d5a59bb55295f10516b7a2195ecce2d24","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b7df2a1f473fad9996cc","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"29","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":92665,"character_end":92985,"quote":"29. Appointment of Federal excise officers and delegation of \r\npowers.—1[(1) For the purposes of this Act and rules made there under, the \r\nBoard may, by notification in the official Gazette, appoint, in relation to \r\nany area or jurisdiction specified in the notification, any person to be – \r\n \r\n(a) Chief Commissioner","quote_sha256":"1774c824973ab890387a4143ad4cf89a74f0072af8864941ca437c8906df6e59","reader_fragment":"p-91686-93460-7734f7301d40c515","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-91686-93460-7734f7301d40c515","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-29-92665","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":163889,"character_end":163899,"quote":"section 29","quote_sha256":"cf05c133f2968096b899cc6fc29aa9f7f22ad3898c0a4a147236fafc44382a65","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":163719,"character_end":164129,"quote":"d \r\nRevenue under this Act by the Director General (Intelligence and \r\nInvestigation), Inland Revenue or the authorities specified in clause (a) of \r\nsub-section (2) of section 29 of this Act shall be treated to have been \r\nvalidly passed, issued and taken under this Act.] \r\n 48. Repeal.–(1) Subject to the provisions of sub -section (2), the \r\nCentral Excises Act, 1944 (I of 1944) shall stand repealed with","quote_sha256":"657aa9ec42e3823d10824f0e922913347912bd0b9bb0ef571b6ab12da819c5b5","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b86b031d6f6691f99d97","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"1","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":4325,"character_end":4367,"quote":"1. Short title, extent and commencement. —","quote_sha256":"951346e2c8aa5afda2158ca53f48f5bb2369e11a7498c8ef78ebc76a71c1fb81","reader_fragment":"p-3558-5355-9c2c1f10d155c5e7","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-3558-5355-9c2c1f10d155c5e7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-3558-5355-9c2c1f10d155c5e7","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164187,"character_end":164196,"quote":"section 1","quote_sha256":"e8edaa4ef082870dfe6a4cfdd6cd64c0367ac840fc4e95457f39577e769ca207","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164017,"character_end":164426,"quote":"ect to the provisions of sub -section (2), the \r\nCentral Excises Act, 1944 (I of 1944) shall stand repealed with effect from \r\nthe date notified under sub-section (3) of section 1. \r\n (2) Unless otherwise directed by the Federal Government, in case \r\nof area where the repealed Act was extended through an order by a Governor \r\nof the Province or otherwise through an order by any other authority, the \r\nappli","quote_sha256":"ab9194715771844f5de62e85f689481be0de8f3449d3a93f57c3f383f967a7f7","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-0c946d3b0e9d9c752eb2","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"47B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":162363,"character_end":162683,"quote":"1[47B. Disclosure of info rmation by a public s ervant.─ (1) Any \r\ninformation acquired under any provision of this Act shall be confidential \r\nand no public servant shall disclose any such information, except as \r\nprovided under section 216 of the Income Tax Ordinance, 2001 (XLIX of \r\n2001). \r\n \r\n (2) Notwithstanding ","quote_sha256":"103bf0a0732f7b0e92d934f553bc106249fe5ea55c97515c9e7c75ec64d13bb8","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-47b-162363","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164532,"character_end":164543,"quote":"Section 47B","quote_sha256":"fbfb2a61d67499871e3f03c8f98f444d7e4bd20bb39a79a2f1671fef2c125c16","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164362,"character_end":164773,"quote":"r otherwise through an order by any other authority, the \r\napplication of the repealed Act shall continue to be in force till this Act is \r\n \r\n1 Section 47B substituted through Finance Act, 2016. \r\n2 New section 47C inserted through by Finance Act, 2017. \r\n3 Section 47C re-numbered and new sub-section (2) added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n71 \r\nmade app","quote_sha256":"d182801eb210ec611f5b97183ead8fd12b130eed7cc7cb6f670d0b0fcb32b271","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-69bfc39c6c1c14580903","source":"pk-code-7ac8be5f7a398200","target":"pk-code-7ac8be5f7a398200","provision_kind":"section","provision_number":"47C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":162995,"character_end":163315,"quote":"2[47C. Validation.– 3[(1)] All notifications and orders issued and \r\nnotified in exercise of the powers conferred upon the Federal Government, \r\nbefore the commencement of Finance Act, 2017 shall be deemed to hav e \r\nbeen validly issued and notified in exercise of those powers.] \r\n \r\n 3[(2) Notwithstanding any omissio","quote_sha256":"6cd1071d3d49a5a8550cb6409b88a16131579bdcaf1448b09ce813d5750936ed","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-47c-162995","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164592,"character_end":164603,"quote":"section 47C","quote_sha256":"faf8a25fbbfed275ad093f333d8c20ce3f51deb3d34166a415c67ae87e20d994","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164422,"character_end":164833,"quote":"pplication of the repealed Act shall continue to be in force till this Act is \r\n \r\n1 Section 47B substituted through Finance Act, 2016. \r\n2 New section 47C inserted through by Finance Act, 2017. \r\n3 Section 47C re-numbered and new sub-section (2) added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n71 \r\nmade applicable in that area. \r\n 1[49. 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\r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nThe \r\nFederal Excise Act, 2005 \r\n \r\nAs amended up to 30th June, 2025 \r\n \r\nThe amendments made through \r\n \r\nFinance Act, 2025 \r\n \r\nhave been shown in Red \r\nThe Federal Excise Act, 2005 \r\n \r\nii \r\nContents \r\n \r\nSection Description Page \r\n Chapter I – Preliminary 5 \r\n1 Short title, extent and commencement. 5 \r\n2 Definitions. 5-11 \r\n Chapter-II – Levy, Col","quote_sha256":"41e063e7dbb685af0504d41ca40e2e2f581992145ce5cac9679c427f178accad","reader_fragment":"p-0-1789-7f99efddd258e080","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-0-1789-7f99efddd258e080","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-906f32a107b4bbb7d7cd","source":"pk-code-7ac8be5f7a398200","title":"Red The Federal Excise Act, 2005","reason":"No unique full-title and year match in this 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\r\nThe \r\nFederal Excise Act, 2005 \r\n \r\nAs amended up to 30th June, 2025 \r\n \r\nThe amendments made through \r\n \r\nFinance Act, 2025 \r\n \r\nhave been shown in Red \r\nThe Federal Excise Act, 2005 \r\n \r\nii \r\nContents \r\n \r\nSection Description Page \r\n Chapter I – Preliminary 5 \r\n1 Short title, extent and commencement. 5 \r\n2 Definitions. 5-11 \r\n Chapter-II – Levy, Collection and Payment of duty 12 \r\n3 Duties specified in the ","quote_sha256":"9926755bb2356deab5236a323c77f9f4b3d17c2b63419bf8b87ab3b740d39b73","reader_fragment":"p-0-1789-7f99efddd258e080","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-0-1789-7f99efddd258e080","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cc522b15dd52cbf24d14","source":"pk-code-7ac8be5f7a398200","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this 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Zero rate of duty and drawback of duty etc. 16 \r\n6 Adjustment of duties of excise. 16 \r\n7 Application of the provisions of the Sales Tax Act, 1990. 17 \r\n8 Default surcharge. 18 \r\n9 Liability for payment of duty in the case of private companies or \r\nbusiness enterprises or in case of sale of business ownership. \r\n19 \r\n10 Applicable value and rate of duty. 19 \r\n11 Collection ","quote_sha256":"fa6a5a1c2bf8243d5d479f6a8b6a33e0519f038eb647fe901f53dcb42174cfc0","reader_fragment":"p-0-1789-7f99efddd258e080","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-0-1789-7f99efddd258e080","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-545ff5b37a3982c0921b","source":"pk-code-7ac8be5f7a398200","title":"Application of the Customs Act, 1969","reason":"No unique full-title and year match in this 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\r\n14A Short paid amounts recoverable. 23 \r\n14B Assessment giving effect to an order. 23 \r\n14C Power of tax authorities to modify orders, etc.– 24 \r\n15 Application of the Customs Act, 1969 (IV of 1969) to Federal \r\nexcise duties \r\n24 \r\n16 Exemptions 25 \r\n17 Records 26 \r\n18 Invoices 27 \r\n Chapter-III – Offences and Penalties 29 \r\n19 Offences, penalties, fines and allied matters 29-33 \r\n19A ***] omitted 34 \r\n20 Appoi","quote_sha256":"3f08490868f7fc870e1f7fcdf4303fc3550ee8442199f4d53c1d76f24e469958","reader_fragment":"p-0-1789-7f99efddd258e080","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-0-1789-7f99efddd258e080","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-37e4db67cffa6d2477bd","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this 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Offences, penalties, fines and allied matters 29-33 \r\n19A ***] omitted 34 \r\n20 Appointment of Special Judges for trial of offences 34 \r\nThe Federal Excise Act, 2005 \r\n \r\niii \r\nSection Description Page \r\n21 Trial of offences by Special Judge. 34 \r\n21A Appeal against the order of Special Judge. 35 \r\n22 Power to arrest and prosecute. 35-39 \r\n23 Power to summon persons to give evidence and produ","quote_sha256":"0f0259a713d9ece243d1edb5801342a363c7cdb934cd4858de49a78c50e9ce3d","reader_fragment":"p-0-1789-7f99efddd258e080","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-0-1789-7f99efddd258e080","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9d26912523c348262f2f","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this 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and other legal proceedings. 57 \r\n42 Observance of Board’s orders, directions and instructions. 57 \r\n42A Reference to authorities 58 \r\nThe Federal Excise Act, 2005 \r\n \r\niv \r\nSection Description Page \r\n42B Selection for audit by the Board 58 \r\n42C Reward to Inland Revenue officers and officials 58 \r\n42D Reward to whistleblowers 59 \r\n43 Removal of difficulties and condonation of time etc. 59 ","quote_sha256":"9b30dbd787e11e9718cbe4ce48eba0fd43a7663f616754fed78a61cfe0d9c815","reader_fragment":"p-1789-3558-266c7b4b1872b6ca","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-1789-3558-266c7b4b1872b6ca","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2f5b1cfe3a138e475495","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this 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Table-III 88 \r\n SECOND SCHEDULE 89 \r\n THIRD SCHEDULE 90 \r\n Table-I 90-102 \r\n Table-II 103-105 \r\n FOURTH SCHEDULE [Omitted] 105 \r\n \r\n \r\n \r\n \r\nThe Federal Excise Act, 2005 \r\n \r\n5 \r\nCHAPTER I \r\nPRELIMINARY \r\n1. 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library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":6027,"character_end":6044,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-5355-7117-e7563c5afbead95c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-5355-7117-e7563c5afbead95c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":5857,"character_end":6274,"quote":"promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 Substituted vide Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n6 \r\n 1[(4A) “Chief Commissioner” means a person appointed as the Chief \r\n Commissioner Inland Revenue under section 29;] \r\n 2[(5) “Commissioner” means a person appointed as a \r\n Commission","quote_sha256":"a546a2a5da36a4957300113b14b28ac6caf5bf4fceb6e5123506253be93b5b9c","reader_fragment":"p-5355-7117-e7563c5afbead95c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-5355-7117-e7563c5afbead95c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-932e13b472822f3a7171","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this 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\r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 Substituted vide Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n6 \r\n 1[(4A) “Chief Commissioner” means a person appointed as the Chief \r\n Commissioner Inland Revenue under section 29;] \r\n 2[(5) “Commissioner” means a person appointed as a \r\n Commissioner Inland Revenue under section ","quote_sha256":"13579c88e115aab38e57cb760c7240bd6031a5a73a7d693b1628846d1e45872e","reader_fragment":"p-5355-7117-e7563c5afbead95c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-5355-7117-e7563c5afbead95c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f50e7091ad0591dffa5a","source":"pk-code-7ac8be5f7a398200","title":"Substituted by Finance Act, 2010","reason":"No unique full-title and year match in this 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made by a \r\n manufacturer other than a supply of goods which is exempt \r\n under section 16 of the Act; \r\n \r\n1 Clause (4A) Substituted by Finance Act, 2010 w.e.f. June 5, 2010. 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June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"662456613f006e8893a3510d1c2c09d970ed3433a4659d7663d2d6600b232a35","reader_fragment":"p-7117-8900-1690ada5995f453b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-7117-8900-1690ada5995f453b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9905acbf91a3a342754c","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":8656,"character_end":8673,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-7117-8900-1690ada5995f453b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-7117-8900-1690ada5995f453b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":8486,"character_end":8903,"quote":"09, Promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n3 Inserted vide Finance Act, 2006. \r\n4 Substituted for the words “Federal Government” by Finance Act, 2017 \r\n5 Expression for full stop at end substituted through Finance Act, 2016. \r\n6 Inserted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n7 \r\n (8","quote_sha256":"e19961935a9a6be552fe0905253e43e15ee12cb2b3c9e2c02a6f7c784c9b4db4","reader_fragment":"p-7117-8900-1690ada5995f453b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-7117-8900-1690ada5995f453b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1a7fd724a331b0a8adfc","source":"pk-code-7ac8be5f7a398200","title":"Federal Government” by Finance Act, 2017","reason":"No unique full-title and year match in this 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28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n3 Inserted vide Finance Act, 2006. \r\n4 Substituted for the words “Federal Government” by Finance Act, 2017 \r\n5 Expression for full stop at end substituted through Finance Act, 2016. \r\n6 Inserted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n7 \r\n (8d) “dutiable services” means all excisable services specified in \r\n the ","quote_sha256":"99abeb8d3d2bbda368a29004080b1c624f674e4550118f962cb1a3f18da80de9","reader_fragment":"p-7117-8900-1690ada5995f453b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-7117-8900-1690ada5995f453b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bf6e7b3bfd3c93c44cb8","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2016","reason":"No unique full-title and year match in this 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2006. \r\n4 Substituted for the words “Federal Government” by Finance Act, 2017 \r\n5 Expression for full stop at end substituted through Finance Act, 2016. \r\n6 Inserted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n7 \r\n (8d) “dutiable services” means all excisable services specified in \r\n the First Schedule except those which are exempt under \r\n section 16 of the A","quote_sha256":"38a3bf97263393f9479a8b0416d4e827072ab6c11c7759f06ba1adb53fff19c3","reader_fragment":"p-7117-8900-1690ada5995f453b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-7117-8900-1690ada5995f453b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c3871fb906af78c781ae","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":8841,"character_end":8858,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-7117-8900-1690ada5995f453b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-7117-8900-1690ada5995f453b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":8671,"character_end":9088,"quote":"06. \r\n4 Substituted for the words “Federal Government” by Finance Act, 2017 \r\n5 Expression for full stop at end substituted through Finance Act, 2016. \r\n6 Inserted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n7 \r\n (8d) “dutiable services” means all excisable services specified in \r\n the First Schedule except those which are exempt under \r\n section 16 of the Act; \r\n (9) “duty” means any sum payabl","quote_sha256":"423a2e32f17e6246a950eb59e25e04d8458d765b860fb0947358d78f4fc2e75b","reader_fragment":"p-7117-8900-1690ada5995f453b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-7117-8900-1690ada5995f453b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1d86d2153378381494de","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":8866,"character_end":8890,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-7117-8900-1690ada5995f453b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-7117-8900-1690ada5995f453b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":8696,"character_end":9120,"quote":"he words “Federal Government” by Finance Act, 2017 \r\n5 Expression for full stop at end substituted through Finance Act, 2016. \r\n6 Inserted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n7 \r\n (8d) “dutiable services” means all excisable services specified in \r\n the First Schedule except those which are exempt under \r\n section 16 of the Act; \r\n (9) “duty” means any sum payable under the provisions of this ","quote_sha256":"c709a8553f30e4146e41b08a894a5a9afc52482c5622d79b5a7c7d2997d844b4","reader_fragment":"p-7117-8900-1690ada5995f453b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-7117-8900-1690ada5995f453b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-88cd8028181c8ad12e4f","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":10366,"character_end":10383,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-8900-10645-2a416a9b220096d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-8900-10645-2a416a9b220096d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":10196,"character_end":10613,"quote":"usted by the Board with any of the powers of an officer of \r\n Inland Revenue under this Act or rules made there under;] \r\n \r\n1 Words inserted by Finance Act, 2022. \r\n2 Inserted vide Finance Act, 2008. \r\n3 Clause (12) Substituted by Finance Act, 2010 w.e.f. June 5, 2010. The Finance Ordinance states clause 12 to \r\nbe substituted by “(12A)”, however (12a) is already present in the Finance ","quote_sha256":"77c000af218ee6116cb706c7115a3371996fa9b1b1543b369a79c36cc780e41b","reader_fragment":"p-8900-10645-2a416a9b220096d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-8900-10645-2a416a9b220096d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a50342622d6f8d19d1d7","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":10404,"character_end":10421,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-8900-10645-2a416a9b220096d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-8900-10645-2a416a9b220096d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":10234,"character_end":10651,"quote":"ers of an officer of \r\n Inland Revenue under this Act or rules made there under;] \r\n \r\n1 Words inserted by Finance Act, 2022. \r\n2 Inserted vide Finance Act, 2008. \r\n3 Clause (12) Substituted by Finance Act, 2010 w.e.f. June 5, 2010. The Finance Ordinance states clause 12 to \r\nbe substituted by “(12A)”, however (12a) is already present in the Finance Ordinance. The same amendment \r\nwas ma","quote_sha256":"2db8dbad8e238710f7acb6a98b9b9f254d1716eb69df2ffc659a388fdf097c32","reader_fragment":"p-8900-10645-2a416a9b220096d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-8900-10645-2a416a9b220096d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5919766008777bf6442b","source":"pk-code-7ac8be5f7a398200","title":"Substituted by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":10440,"character_end":10472,"quote":"Substituted by Finance Act, 2010","quote_sha256":"65c154e5da570ec4cbba81fdd00af9555a61696d117fd5fa52b3698a75d578d0","reader_fragment":"p-8900-10645-2a416a9b220096d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-8900-10645-2a416a9b220096d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":10270,"character_end":10702,"quote":"nue under this Act or rules made there under;] \r\n \r\n1 Words inserted by Finance Act, 2022. \r\n2 Inserted vide Finance Act, 2008. \r\n3 Clause (12) Substituted by Finance Act, 2010 w.e.f. June 5, 2010. The Finance Ordinance states clause 12 to \r\nbe substituted by “(12A)”, however (12a) is already present in the Finance Ordinance. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulga","quote_sha256":"e8b683795f83366ead85ffa7ceb5edaf52ab399afbf7b86bbc26ae7e95e1f553","reader_fragment":"p-8900-10645-2a416a9b220096d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-8900-10645-2a416a9b220096d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7340c945c44b18bc270b","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":11221,"character_end":11238,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-10645-12426-02aab8118ea9f421","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-10645-12426-02aab8118ea9f421","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":11051,"character_end":11468,"quote":"dinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n4 Clause (12A) re-numbered as (12) by Finance Act, 2012. \r\nThe Federal Excise Act, 2005 \r\n \r\n8 \r\n 1(12a) “franchise” means an authority given by a franchiser under \r\n which the franchisee is contractually or otherwise granted any \r\n right to produce, manufacture, sell or trade in ","quote_sha256":"6269a0ff4080f57af84140e91b5efabfce2436c7c89b3ae8375841bc233ff418","reader_fragment":"p-10645-12426-02aab8118ea9f421","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-10645-12426-02aab8118ea9f421","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-52e7a186a116bb9d3da3","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":11246,"character_end":11270,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-10645-12426-02aab8118ea9f421","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-10645-12426-02aab8118ea9f421","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":11076,"character_end":11500,"quote":" dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n4 Clause (12A) re-numbered as (12) by Finance Act, 2012. \r\nThe Federal Excise Act, 2005 \r\n \r\n8 \r\n 1(12a) “franchise” means an authority given by a franchiser under \r\n which the franchisee is contractually or otherwise granted any \r\n right to produce, manufacture, sell or trade in or do any other \r\n business ac","quote_sha256":"5fb3c06f98e5ca3e0fb4a68af1e32cdf9d2e47bf3dd35cb78c0e5960f3e5efe3","reader_fragment":"p-10645-12426-02aab8118ea9f421","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-10645-12426-02aab8118ea9f421","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e0d8cd1d22023463991f","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":13086,"character_end":13103,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-12426-14218-369140a16356606b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-12426-14218-369140a16356606b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":12916,"character_end":13333,"quote":" \r\n or preparation of unmanufactured tobacco by drying, \r\n cutting and thrashing of raw tobacco,] and the word \r\n \r\n1 Clause (12a) inserted by Finance Act, 2008. \r\n2 Inserted vide Finance Act, 2009. \r\n3 Substituted for “snuff,” by Finance Act, 2011. \r\nThe Federal Excise Act, 2005 \r\n \r\n9 \r\n \"manufacturer\" shall be construed accordingly and shall \r\n include,– \r\n (i) any person who employ","quote_sha256":"6af1e43e4d6b78f9a03d0d8a01a9a870e8dcca8ccab75818d9b59f54dc0a0e96","reader_fragment":"p-12426-14218-369140a16356606b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-12426-14218-369140a16356606b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a58de1f586bcb8bb7cd2","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":13123,"character_end":13140,"quote":"Finance Act, 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person who employs hired labour in the \r\n production","quote_sha256":"02b02506387cc5700331d5c41c4a5b3c3981870b343681ba64d6f3de4c3cf88c","reader_fragment":"p-12426-14218-369140a16356606b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-12426-14218-369140a16356606b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-77c48759eb6ad34005cf","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":13174,"character_end":13191,"quote":"Finance Act, 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production or manufacture of goods; or \r\n (ii) any person who","quote_sha256":"d7596d43817c606e8124917b4f323e9d09b8fe5bc6160b7e85c6417a2a1f07bd","reader_fragment":"p-12426-14218-369140a16356606b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-12426-14218-369140a16356606b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d5687f4be66c6cb9cd12","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":13199,"character_end":13223,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-12426-14218-369140a16356606b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-12426-14218-369140a16356606b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":13029,"character_end":13453,"quote":" \r\n \r\n1 Clause (12a) inserted by Finance Act, 2008. \r\n2 Inserted vide Finance Act, 2009. \r\n3 Substituted for “snuff,” by Finance Act, 2011. \r\nThe Federal Excise Act, 2005 \r\n \r\n9 \r\n \"manufacturer\" shall be construed accordingly and shall \r\n include,– \r\n (i) any person who employs hired labour in the \r\n production or manufacture of goods; or \r\n (ii) any person who engages in the production or \r","quote_sha256":"8e87626ac6091c8b7d2894de7ea802d50bd1b7f4d17f0874b062d6b79a5ede7f","reader_fragment":"p-12426-14218-369140a16356606b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-12426-14218-369140a16356606b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-412c1b81bc51c3800630","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":14754,"character_end":14771,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-14218-16009-7250bd114f8b617f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-14218-16009-7250bd114f8b617f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":14584,"character_end":15001,"quote":"cribed under this Act or by rules \r\nmade there under; \r\n 1[(19a) “property developers or promoters” means persons engaged in \r\n \r\n1 Inserted vide Finance Act, 2008. \r\nThe Federal Excise Act, 2005 \r\n \r\n10 \r\ndevelopment of purchased or leased land for conversion into \r\nresidential or commercial plots or construction of residential \r\nor commercial units for sale;] \r\n (20) “registered person” m","quote_sha256":"0ee60883630df1f8ff8ef490df57e7b36ce237da5fbbc5dc9d9cf88cbe86df98","reader_fragment":"p-14218-16009-7250bd114f8b617f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-14218-16009-7250bd114f8b617f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-93a1ed6268d728a62317","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":14779,"character_end":14803,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-14218-16009-7250bd114f8b617f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-14218-16009-7250bd114f8b617f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":14609,"character_end":15033,"quote":"by rules \r\nmade there under; \r\n 1[(19a) “property developers or promoters” means persons engaged in \r\n \r\n1 Inserted vide Finance Act, 2008. \r\nThe Federal Excise Act, 2005 \r\n \r\n10 \r\ndevelopment of purchased or leased land for conversion into \r\nresidential or commercial plots or construction of residential \r\nor commercial units for sale;] \r\n (20) “registered person” me ans a person who is registered","quote_sha256":"a2c0a72a356c568b6f451fe21a2ef62313c9b5f4b981d463f7e2758c64e3d9b4","reader_fragment":"p-14218-16009-7250bd114f8b617f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-14218-16009-7250bd114f8b617f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8bebdf9b8337737e7a59","source":"pk-code-7ac8be5f7a398200","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":15824,"character_end":15843,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-14218-16009-7250bd114f8b617f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-14218-16009-7250bd114f8b617f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":15654,"character_end":16073,"quote":" deferred payment or other consideration; \r\n 1[(21a) “sales tax mode” means the manner of collection and payment \r\nunder the Sales Tax Act, 1990, and rules made there under, of \r\nthe duties of excise chargeable under this Act specified to be \r\ncollected and paid as if such duties were tax chargeable under \r\nsection 3 of the said Act and all the provisions of that Act and","quote_sha256":"28eb2ddcd4c17a7a6b1f12833b30605e44bd2ac4f19183b4560c774f9667136c","reader_fragment":"p-14218-16009-7250bd114f8b617f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-14218-16009-7250bd114f8b617f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bfdd1f4e354907b042c5","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":16746,"character_end":16763,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-16009-17785-aaddc3321d33094a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-16009-17785-aaddc3321d33094a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":16576,"character_end":16993,"quote":" or terminating in Pakistan or its \r\ntariff area; \r\n 2[(23a) “supply” includes sale, lease or other disposition of goods and \r\n \r\n1 Inserted vide Finance Act, 2007. \r\n2 Inserted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n11 \r\nshall include such transaction as the 1[Board, with the \r\napproval of the Federal Minister-in-charge,] may notify in the \r\nofficial Gazette from tim","quote_sha256":"c7587638686b0de3d1b4d588ad5e796aff2d7ba7e06f2891352e69817febe2f6","reader_fragment":"p-16009-17785-aaddc3321d33094a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-16009-17785-aaddc3321d33094a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9bac970032e45ed6ed43","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":16784,"character_end":16801,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-16009-17785-aaddc3321d33094a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-16009-17785-aaddc3321d33094a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":16614,"character_end":17031,"quote":"ariff area; \r\n 2[(23a) “supply” includes sale, lease or other disposition of goods and \r\n \r\n1 Inserted vide Finance Act, 2007. \r\n2 Inserted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n11 \r\nshall include such transaction as the 1[Board, with the \r\napproval of the Federal Minister-in-charge,] may notify in the \r\nofficial Gazette from time to time;] \r\n (24) “tariff area” mean","quote_sha256":"e9b3db6ecf71619492ee637f73b71002e491f232938836c9b829b465d83690a0","reader_fragment":"p-16009-17785-aaddc3321d33094a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-16009-17785-aaddc3321d33094a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8ea2b26b07c806ab1bfc","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":16809,"character_end":16833,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-16009-17785-aaddc3321d33094a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-16009-17785-aaddc3321d33094a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":16639,"character_end":17063,"quote":"upply” includes sale, lease or other disposition of goods and \r\n \r\n1 Inserted vide Finance Act, 2007. \r\n2 Inserted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n11 \r\nshall include such transaction as the 1[Board, with the \r\napproval of the Federal Minister-in-charge,] may notify in the \r\nofficial Gazette from time to time;] \r\n (24) “tariff area” means area other than the non-tariff","quote_sha256":"c64fa9ba2dd2193727613a0437f4a0eff141f10c8944d3841c5ec496e7e6502a","reader_fragment":"p-16009-17785-aaddc3321d33094a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-16009-17785-aaddc3321d33094a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-022fc23b35f7bcf599aa","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":17352,"character_end":17376,"quote":"Federal Excise Act, 1990","quote_sha256":"cd80a05941a1bebdaf751b975d9d6f33968e26ba8358c465325477ba688abb85","reader_fragment":"p-16009-17785-aaddc3321d33094a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-16009-17785-aaddc3321d33094a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":17182,"character_end":17606,"quote":"Green Leaf \r\nThreshing Units after processing and conversion of tobacco \r\ngreen leaf;] \r\n 3[(24B) “whistleblower” means whistleblower as defined in section \r\n42D of the Federal Excise Act, 1990;] \r\n (25) “wholesale dealer” means a person who buys or sells goods \r\nwholesale for the purpose of trade or manufacture, and \r\nincludes a broker or commiss ion agent who, in addition to \r\nmaking contracts for the sale or purcha","quote_sha256":"ce3e2750fd18b611d970e9e975d34028b55fe88d9a7bc8a99c124444568ad88b","reader_fragment":"p-16009-17785-aaddc3321d33094a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-16009-17785-aaddc3321d33094a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-67a4bc60a3bbe89be1dd","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":17949,"character_end":17966,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-17785-19582-7bf71dd798ff18f1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-17785-19582-7bf71dd798ff18f1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":17779,"character_end":18196,"quote":"ged \r\nat the rate of zero per cent under section 5 of this act. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n1 The words “Federal Government” substituted by Finance Act, 2019. \r\n2 New clause 24A inserted by Finance Supplementary (Amendment) Act, 2018 \r\n3 Earlier clause 24A re-numbered as clause 24B by Finance Supplementary (Amendment) Act, 2018 \r\nThe Federal Excise Act, 2005 \r\n \r\n12 \r\nCHAPTER II \r\nL","quote_sha256":"c11d3bf4174362b58e95846177a8333885212516f6754e92dae0c576a2adb741","reader_fragment":"p-16009-17785-aaddc3321d33094a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-16009-17785-aaddc3321d33094a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-861fef44e0a46f963d57","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":18147,"character_end":18171,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-17785-19582-7bf71dd798ff18f1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-17785-19582-7bf71dd798ff18f1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":17977,"character_end":18401,"quote":"clause 24A inserted by Finance Supplementary (Amendment) Act, 2018 \r\n3 Earlier clause 24A re-numbered as clause 24B by Finance Supplementary (Amendment) Act, 2018 \r\nThe Federal Excise Act, 2005 \r\n \r\n12 \r\nCHAPTER II \r\nLEVY, COLLECTION AND PAYMENT OF DUTY \r\n3. Duties specified in the First Schedule to be levied. —(1) \r\nSubject to the provisions of this Act and rules made there under, there shall \r\nbe levied and collected","quote_sha256":"b7d15ea3046d88b5e57b6f13855b954402119c2b4fd91f066b6e7ecd7946f3f1","reader_fragment":"p-17785-19582-7bf71dd798ff18f1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-17785-19582-7bf71dd798ff18f1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0b64b72e644d707a1179","source":"pk-code-7ac8be5f7a398200","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19468,"character_end":19485,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-17785-19582-7bf71dd798ff18f1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-17785-19582-7bf71dd798ff18f1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19298,"character_end":19715,"quote":"ty in respect of goods imported into Pakistan shall be \r\nlevied and collected in the same manner and at the same time as if it were \r\na duty of customs payable under the Customs Act, 1969 (IV of 1969), and \r\nthe provisions of the said Act including section 31A thereof shall apply. \r\n \r\n1 The expression inserted by Finance Act, 2017. \r\n2 Words “Federal Government” substituted by Finance Ac","quote_sha256":"113cf2e8c409568ec1124c7ace69c54e29905be27902a2a3a35e73258c43183e","reader_fragment":"p-17785-19582-7bf71dd798ff18f1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-17785-19582-7bf71dd798ff18f1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-df36e550d415353c59e6","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19639,"character_end":19656,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19469,"character_end":19886,"quote":"ustoms Act, 1969 (IV of 1969), and \r\nthe provisions of the said Act including section 31A thereof shall apply. \r\n \r\n1 The expression inserted by Finance Act, 2017. \r\n2 Words “Federal Government” substituted by Finance Act, 2018. \r\n3 Word omitted by Finance Act, 2023 \r\n4 Inserted vide Finance Act, 2008. \r\n5 Word added by Finance Act, 2023 \r\n6 New clause added by Finance Act, 2023 ","quote_sha256":"cedda33c0ffc9786dea0602593532605f35247e3523fd8046ae8ed5d1e8654b9","reader_fragment":"p-17785-19582-7bf71dd798ff18f1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-17785-19582-7bf71dd798ff18f1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5bb26bb7cdf9f540cc21","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19705,"character_end":19722,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19535,"character_end":19952,"quote":"t including section 31A thereof shall apply. \r\n \r\n1 The expression inserted by Finance Act, 2017. \r\n2 Words “Federal Government” substituted by Finance Act, 2018. \r\n3 Word omitted by Finance Act, 2023 \r\n4 Inserted vide Finance Act, 2008. \r\n5 Word added by Finance Act, 2023 \r\n6 New clause added by Finance Act, 2023 \r\n7 Substituted “fifty” vide Finance Act, 2006. \r\nThe Federal Ex","quote_sha256":"4907b10d0fada2d860f70fcf407dd22fb278b0d36e7114a7843994c7d3dbb3c6","reader_fragment":"p-17785-19582-7bf71dd798ff18f1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-17785-19582-7bf71dd798ff18f1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2fa95454cfff07d2cca9","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19749,"character_end":19766,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19579,"character_end":19996,"quote":" \r\n \r\n1 The expression inserted by Finance Act, 2017. \r\n2 Words “Federal Government” substituted by Finance Act, 2018. \r\n3 Word omitted by Finance Act, 2023 \r\n4 Inserted vide Finance Act, 2008. \r\n5 Word added by Finance Act, 2023 \r\n6 New clause added by Finance Act, 2023 \r\n7 Substituted “fifty” vide Finance Act, 2006. \r\nThe Federal Excise Act, 2005 \r\n \r\n13 \r\n(3) The Board may, ","quote_sha256":"9d0ea78a05e0fa4c520fda571727d46089032ec8243af970e11bf664ee54658b","reader_fragment":"p-17785-19582-7bf71dd798ff18f1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-17785-19582-7bf71dd798ff18f1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1e2a56373c9d3b04c7f0","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19787,"character_end":19804,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19617,"character_end":20034,"quote":"xpression inserted by Finance Act, 2017. \r\n2 Words “Federal Government” substituted by Finance Act, 2018. \r\n3 Word omitted by Finance Act, 2023 \r\n4 Inserted vide Finance Act, 2008. \r\n5 Word added by Finance Act, 2023 \r\n6 New clause added by Finance Act, 2023 \r\n7 Substituted “fifty” vide Finance Act, 2006. \r\nThe Federal Excise Act, 2005 \r\n \r\n13 \r\n(3) The Board may, by notification in the official Gazett","quote_sha256":"29dd5e2fe8cb6209f1f42ee4eb4c090731eb38c777607afc75aed282a8ddbb54","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-30cadc745f6a0bd5c7eb","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19825,"character_end":19842,"quote":"Finance Act, 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notification in the official Gazette, in lieu \r\nof levying and collecting","quote_sha256":"d2c7952b923ed0755c31458cc52b4e0d5ede307186acc878e8195cd5ebaec370","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-29e9654ca417b10b6d0a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19868,"character_end":19885,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19698,"character_end":20115,"quote":"ted by Finance Act, 2018. \r\n3 Word omitted by Finance Act, 2023 \r\n4 Inserted vide Finance Act, 2008. \r\n5 Word added by Finance Act, 2023 \r\n6 New clause added by Finance Act, 2023 \r\n7 Substituted “fifty” vide Finance Act, 2006. \r\nThe Federal Excise Act, 2005 \r\n \r\n13 \r\n(3) The Board may, by notification in the official Gazette, in lieu \r\nof levying and collecting under sub -section (1) duties of excis e o","quote_sha256":"ea92cd28e4aaf55aff534de7410f2fc33a1edee6fad8b6151a7bcf56d05df051","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b4493950014cd3a1c1f3","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19917,"character_end":19934,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19747,"character_end":20164,"quote":"y Finance Act, 2023 \r\n4 Inserted vide Finance Act, 2008. \r\n5 Word added by Finance Act, 2023 \r\n6 New clause added by Finance Act, 2023 \r\n7 Substituted “fifty” vide Finance Act, 2006. \r\nThe Federal Excise Act, 2005 \r\n \r\n13 \r\n(3) The Board may, by notification in the official Gazette, in lieu \r\nof levying and collecting under sub -section (1) duties of excis e on goods \r\nand services, as the case may be, levy ","quote_sha256":"79d08862fd6ad3604223ad66d3235e9fa925e9b630493c10b5cae09098bc1688","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-25f9dfc0ce800ed2d598","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19942,"character_end":19966,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":19772,"character_end":20196,"quote":" Inserted vide Finance Act, 2008. \r\n5 Word added by Finance Act, 2023 \r\n6 New clause added by Finance Act, 2023 \r\n7 Substituted “fifty” vide Finance Act, 2006. \r\nThe Federal Excise Act, 2005 \r\n \r\n13 \r\n(3) The Board may, by notification in the official Gazette, in lieu \r\nof levying and collecting under sub -section (1) duties of excis e on goods \r\nand services, as the case may be, levy and collect duties,— \r\n \r\n (a) o","quote_sha256":"e5354a5bfda9faa1dd407ac10d8920bb2e0021f0c58dde63eca309fc740394d8","reader_fragment":"p-19582-21332-21db0056ecadac4e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-19582-21332-21db0056ecadac4e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a27bd0dd9a3a5dc77d2e","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":21829,"character_end":21846,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-21332-23084-2727187db5547215","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-21332-23084-2727187db5547215","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":21659,"character_end":22076,"quote":") in case of services provided or rendered in Pakistan, of \r\nthe person providing or rendering such service \r\n \r\n1 Sub-section (3A) inserted by Finance Act, 2013. \r\n2 Words “Federal Government” substituted by Finance Act, 2018. \r\n3 Sub-section (5) inserted by Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n14 \r\n1[, provided where services are rendered by the person \r\nout of Pakista","quote_sha256":"0c336c9f54ac81046037d3d2a6756077d0fbcb852785c3d2b536177159933d9a","reader_fragment":"p-21332-23084-2727187db5547215","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-21332-23084-2727187db5547215","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-75391e02ad17feb14ed4","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":21894,"character_end":21911,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-21332-23084-2727187db5547215","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-21332-23084-2727187db5547215","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":21724,"character_end":22141,"quote":" person providing or rendering such service \r\n \r\n1 Sub-section (3A) inserted by Finance Act, 2013. \r\n2 Words “Federal Government” substituted by Finance Act, 2018. \r\n3 Sub-section (5) inserted by Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n14 \r\n1[, provided where services are rendered by the person \r\nout of Pakistan, the recipient of such service in Pakistan \r\nshall be liable to","quote_sha256":"95b04bff39585c6396dad8c0575d4cb7d1b56fd71c284f372eec6edebef58d87","reader_fragment":"p-21332-23084-2727187db5547215","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-21332-23084-2727187db5547215","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7d4fd6fc6fd43a080f1c","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":21945,"character_end":21962,"quote":"Finance Act, 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liable to pay duty; 2[omitted] \r\n (d) in case of ","quote_sha256":"361874718e4b248cd6c329ec85c81ae75ef23a44d28466f386d23c068664993c","reader_fragment":"p-21332-23084-2727187db5547215","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-21332-23084-2727187db5547215","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6c868b72ed5d2a6b70f5","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":21970,"character_end":21994,"quote":"Federal Excise Act, 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pay duty; 2[omitted] \r\n (d) in case of goods produce d or manufactured ","quote_sha256":"1d9be74cb6b3ea96d99069f3c70dda1201fa527f507e802d8c53cd4afdb9de41","reader_fragment":"p-21332-23084-2727187db5547215","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-21332-23084-2727187db5547215","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7da53572bbd92a49cabf","source":"pk-code-7ac8be5f7a398200","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":23205,"character_end":23246,"quote":"First Schedule to the \r\nCustoms Act, 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Filing of return and payment of duty etc.— 6[(1) 7[For every \r\nmonth, a registered person ] shall furnish not later than the due date a true \r\nand correct return in such manner and form as may be ","quote_sha256":"a94c5b185517795f063299b6fab355c3338ff941384b01e05c4b3d642f956abd","reader_fragment":"p-21332-23084-2727187db5547215","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-21332-23084-2727187db5547215","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2ef44b6525a39459b298","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":23598,"character_end":23615,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":23428,"character_end":23845,"quote":"orrect return in such manner and form as may be prescribed by the \r\nBoard by notification in the official Gazette.] \r\n \r\n1 Words etc. inserted by Finance Act, 2008. \r\n2 In clause (c), the word “and” occurring at the end is omitted by Finance Act,2025. \r\n3 In clause (d), for the full stop at the end, the expression “; and” is substituted and thereafter the new clause \r\n(e)added by ","quote_sha256":"c73b3432549e98b8bcad0f35d56dfdf7e35422099f7b4a993e57fc9b9d3d63ed","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1111b2274f23ae60764c","source":"pk-code-7ac8be5f7a398200","title":"Finance Act,2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":23690,"character_end":23706,"quote":"Finance Act,2025","quote_sha256":"b8a616c7a67b148290241c879fd3e998dffbbee257fd49aedd2beb0022803eac","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":23520,"character_end":23936,"quote":" the official Gazette.] \r\n \r\n1 Words etc. inserted by Finance Act, 2008. \r\n2 In clause (c), the word “and” occurring at the end is omitted by Finance Act,2025. \r\n3 In clause (d), for the full stop at the end, the expression “; 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and” is substituted and thereafter the new clause \r\n(e)added by Finance Act,2025. \r\n4 New sub-section (5A) inserted through Finance Act, 2019. \r\n5 Section 3A omitted by Finance Act, 2011 providing that in case of imports, this shall be deemed to have \r\nbeen made on June 20, 2011. 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Earlier it was inserted by Finance Act, 2007. \r\n6 Sub section (1) substituted by Finance Act, 2006. \r\n7 Substituted vide Finance Act,","quote_sha256":"f09dda6ce5e769c2bfd7ae45b0240de32b41a98250a331ab04f44758748545f6","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8d2eac1213b20577626a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":24091,"character_end":24108,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":23921,"character_end":24338,"quote":"9. \r\n5 Section 3A omitted by Finance Act, 2011 providing that in case of imports, this shall be deemed to have \r\nbeen made on June 20, 2011. Earlier it was inserted by Finance Act, 2007. \r\n6 Sub section (1) substituted by Finance Act, 2006. \r\n7 Substituted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n15 \r\n 1[(2) Duty due for the dutiable supplies made or services rendered \r\nduring a month shall be","quote_sha256":"a14332269315d0e03944fe98910393d256457d57d23df6a9897dc5d6bf746d99","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ada0fe4fd7b1122a6866","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":24145,"character_end":24162,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":23975,"character_end":24392,"quote":"ng that in case of imports, this shall be deemed to have \r\nbeen made on June 20, 2011. Earlier it was inserted by Finance Act, 2007. \r\n6 Sub section (1) substituted by Finance Act, 2006. \r\n7 Substituted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n15 \r\n 1[(2) Duty due for the dutiable supplies made or services rendered \r\nduring a month shall be deposited by the registered person in the \r\ndesignate","quote_sha256":"506b235f753307f883075d13932e92a99c94c8ec497a913f9e083c1e9ffd8102","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b55e65abeac8df1be0db","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":24185,"character_end":24202,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":24015,"character_end":24432,"quote":"e deemed to have \r\nbeen made on June 20, 2011. Earlier it was inserted by Finance Act, 2007. \r\n6 Sub section (1) substituted by Finance Act, 2006. \r\n7 Substituted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n15 \r\n 1[(2) Duty due for the dutiable supplies made or services rendered \r\nduring a month shall be deposited by the registered person in the \r\ndesignated branch of the bank 2[by the date as pr","quote_sha256":"f43b646eef111a34456dda90354b74ec151be6191d3b4478f356b31f12fe1a60","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-52b165913a8058496100","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":24210,"character_end":24234,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":24040,"character_end":24464,"quote":" made on June 20, 2011. Earlier it was inserted by Finance Act, 2007. \r\n6 Sub section (1) substituted by Finance Act, 2006. \r\n7 Substituted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n15 \r\n 1[(2) Duty due for the dutiable supplies made or services rendered \r\nduring a month shall be deposited by the registered person in the \r\ndesignated branch of the bank 2[by the date as prescribed in this respect]: \r\nPro","quote_sha256":"c326cc27433b99174e5326f2105be8422265d825687df60b22c11bec3dee1dbb","reader_fragment":"p-23084-24845-eac0298944e0fb42","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-23084-24845-eac0298944e0fb42","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-545f79cc53c3df74882e","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":25918,"character_end":25935,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-24845-26606-e41a00f7353fe81a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-24845-26606-e41a00f7353fe81a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":25748,"character_end":26165,"quote":" an order, specify the manner and procedure \r\nfor filing of return for the purpose of this Act or rules made there under \r\n \r\n1 Substituted vide Finance Act, 2007. \r\n2 Expression substituted through Finance Act, 2016. \r\n3 Sub-section (3) omitted through Finance Act, 2016. \r\n4 Substituted vide Finance Act, 2006. ","quote_sha256":"e1b218133f773ecb8942d816b7344cd57000dc5ccbf67b104bc4061e7fada31b","reader_fragment":"p-24845-26606-e41a00f7353fe81a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-24845-26606-e41a00f7353fe81a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b92f9fe4517d3f9bb217","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":26023,"character_end":26040,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-24845-26606-e41a00f7353fe81a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-24845-26606-e41a00f7353fe81a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":25853,"character_end":26270,"quote":"made there under \r\n \r\n1 Substituted vide Finance Act, 2007. \r\n2 Expression substituted through Finance Act, 2016. \r\n3 Sub-section (3) omitted through Finance Act, 2016. \r\n4 Substituted vide Finance Act, 2006. \r\n5 Substituted for “Collector of Federal Excise” by Finance Act, 2010 w.e.f. June","quote_sha256":"ee9b884ba918c0863142ecee6c1cba1662c48611ab899da0ca3214da29c41726","reader_fragment":"p-24845-26606-e41a00f7353fe81a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-24845-26606-e41a00f7353fe81a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bfaf6dc625fcf512eadf","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":26078,"character_end":26095,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-24845-26606-e41a00f7353fe81a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-24845-26606-e41a00f7353fe81a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":25908,"character_end":26325,"quote":"uted vide Finance Act, 2007. \r\n2 Expression substituted through Finance Act, 2016. \r\n3 Sub-section (3) omitted through Finance Act, 2016. \r\n4 Substituted vide Finance Act, 2006. \r\n5 Substituted for “Collector of Federal Excise” by Finance Act, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by Finance (Ame","quote_sha256":"99cbd89fa0874a6fe0eacca4701fbf678d3453020bb40f45ef7edb063a052061","reader_fragment":"p-24845-26606-e41a00f7353fe81a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-24845-26606-e41a00f7353fe81a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2ebe30df34366592ea67","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":26118,"character_end":26135,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-24845-26606-e41a00f7353fe81a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-24845-26606-e41a00f7353fe81a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":25948,"character_end":26365,"quote":" \r\n2 Expression substituted through Finance Act, 2016. \r\n3 Sub-section (3) omitted through Finance Act, 2016. \r\n4 Substituted vide Finance Act, 2006. \r\n5 Substituted for “Collector of Federal Excise” by Finance Act, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by Finance (Amendment) Ordinance, 2010, promulgated as ","quote_sha256":"26594af88c27666bbbf59539cf8c2326a894774d2ec9fffac6fae21373a485c0","reader_fragment":"p-24845-26606-e41a00f7353fe81a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-24845-26606-e41a00f7353fe81a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5e6b4446446f641a6a64","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Collector of Federal Excise” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":26192,"character_end":26258,"quote":"Substituted for “Collector of Federal Excise” by Finance Act, 2010","quote_sha256":"5656c7bf457c4f3dcd715f3b296b8cfd08e9f858513dbb6d6dede0a40a486563","reader_fragment":"p-24845-26606-e41a00f7353fe81a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-24845-26606-e41a00f7353fe81a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":26022,"character_end":26488,"quote":" Finance Act, 2016. \r\n3 Sub-section (3) omitted through Finance Act, 2016. \r\n4 Substituted vide Finance Act, 2006. \r\n5 Substituted for “Collector of Federal Excise” by Finance Act, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of \r\n2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"c985a3ffea20120af8b04ac5041ba31fc5ff1ae23b7c664a2f7ea96577894603","reader_fragment":"p-24845-26606-e41a00f7353fe81a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-24845-26606-e41a00f7353fe81a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d7a5a7af059cfcbc30db","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":26853,"character_end":26870,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-26606-28391-19801130f0945d5b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-26606-28391-19801130f0945d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":26683,"character_end":27100,"quote":"09, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n6 Amended vide Finance Act, 2008. \r\n7 For full stop a colon substituted and thereafter proviso inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n16 \r\nand for payment of duty by electronic means.","quote_sha256":"4f7136690f3664474451fdf35fd0c4f1c98498823cbc3ff4398f320986132c1b","reader_fragment":"p-26606-28391-19801130f0945d5b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-26606-28391-19801130f0945d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a2fb96915f276417db63","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":26996,"character_end":27013,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-26606-28391-19801130f0945d5b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-26606-28391-19801130f0945d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":26826,"character_end":27243,"quote":"29 to 259 \r\n6 Amended vide Finance Act, 2008. \r\n7 For full stop a colon substituted and thereafter proviso inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n16 \r\nand for payment of duty by electronic means. The Board may specify the \r\nmanner and procedure for the submission, receipt and transmission of any \r\ninformation for the purpose of this Act","quote_sha256":"07dc29620366069baed6e1d8b09c8f0ab7ffbc72ccce6b180c7c525b9f38eb9d","reader_fragment":"p-26606-28391-19801130f0945d5b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-26606-28391-19801130f0945d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2b096ed5b85c24eb9737","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":27021,"character_end":27045,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-26606-28391-19801130f0945d5b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-26606-28391-19801130f0945d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":26851,"character_end":27275,"quote":"e Finance Act, 2008. \r\n7 For full stop a colon substituted and thereafter proviso inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n16 \r\nand for payment of duty by electronic means. The Board may specify the \r\nmanner and procedure for the submission, receipt and transmission of any \r\ninformation for the purpose of this Act or rules made there under by \r","quote_sha256":"9da8eb343defcc8d5db8305d3f5bbdccebad3053628ed01b76251a8e8fc79e5e","reader_fragment":"p-26606-28391-19801130f0945d5b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-26606-28391-19801130f0945d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e4029f11d4987c2525a6","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":29169,"character_end":29186,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-28391-30157-4b7a57ea2ba83499","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-28391-30157-4b7a57ea2ba83499","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":28999,"character_end":29416,"quote":" amount of duty calculated on such goods. \r\n (2) Adjustment of duty of excise under sub -section (1) shall be \r\n \r\n1 Substituted for “challan” by Finance Act, 2007. \r\n2 Added vide Finance Act, 2008. \r\n3 Added vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n17 \r\nadmissible only i","quote_sha256":"bc823d455bd3b9aad8a35537fd2cf6f02acc8569964c79f95f0b1c968bf8f9f3","reader_fragment":"p-28391-30157-4b7a57ea2ba83499","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-28391-30157-4b7a57ea2ba83499","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1ab4e3bea21eb7a88bf9","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":29203,"character_end":29220,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-28391-30157-4b7a57ea2ba83499","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-28391-30157-4b7a57ea2ba83499","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":29033,"character_end":29450,"quote":" goods. \r\n (2) Adjustment of duty of excise under sub -section (1) shall be \r\n \r\n1 Substituted for “challan” by Finance Act, 2007. \r\n2 Added vide Finance Act, 2008. \r\n3 Added vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n17 \r\nadmissible only if a person registered under this A","quote_sha256":"e23710cf4b1daaa1e8ad8f711e2fff995d1b224e2b06303dbc8d9f12ad23da7d","reader_fragment":"p-28391-30157-4b7a57ea2ba83499","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-28391-30157-4b7a57ea2ba83499","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ee3e4c6e0eb66c9035dc","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":29288,"character_end":29305,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-28391-30157-4b7a57ea2ba83499","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-28391-30157-4b7a57ea2ba83499","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":29118,"character_end":29535,"quote":" \r\n1 Substituted for “challan” by Finance Act, 2007. \r\n2 Added vide Finance Act, 2008. \r\n3 Added vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n17 \r\nadmissible only if a person registered under this Act holds a valid proof to \r\nthe effect that he has paid the price of goods purchased ","quote_sha256":"87d97a5eab5bb2c5288a61c8b207b1476db13001fee69ca7e53e5c8a0892994e","reader_fragment":"p-28391-30157-4b7a57ea2ba83499","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-28391-30157-4b7a57ea2ba83499","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7b64f31e1461998bd0e2","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":29364,"character_end":29388,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-28391-30157-4b7a57ea2ba83499","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-28391-30157-4b7a57ea2ba83499","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":29194,"character_end":29618,"quote":"ded vide Finance Act, 2008. \r\n3 Added vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n17 \r\nadmissible only if a person registered under this Act holds a valid proof to \r\nthe effect that he has paid the price of goods purchased by him including the \r\namount of duty and received the price of goods sold by him i","quote_sha256":"fad8905e05742a93c76139e816095a4913220b44058619ef1be426e0d9e676cc","reader_fragment":"p-28391-30157-4b7a57ea2ba83499","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-28391-30157-4b7a57ea2ba83499","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-53dd8e834e4779991f4d","source":"pk-code-7ac8be5f7a398200","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":30617,"character_end":30636,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":30447,"character_end":30866,"quote":"whole or part \r\nof the amount of or otherwise regulate the adjustment of duty in respect of \r\nany goods or class of goods. \r\n \r\n 7. Application of the provisions of the Sales Tax Act, 1990.— \r\n 3[(1)] In case of goods specified in the Second Schedule or such \r\nservices as may be specified by the Board through a notification in the \r\nofficial Gazette 4[the duty shall be payable in sales tax mode, whereby],— \r\n (a) ","quote_sha256":"3edc4c6b8f14bfaeb7e58772115f76c1be19bdfba8a794526a9f9238179d899f","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9532138bf14847eeb9a8","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":31344,"character_end":31361,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":31174,"character_end":31591,"quote":"be entitled to deduct the amount of duty \r\nof excise paid or payable by him on such goods or services as are \r\n \r\n1 New sub-section added through Finance Act, 2016. \r\n2 New sub-section inserted by Finance Act, 2020. \r\n3 Section 7 renumbered as sub-section (1) by Finance Act, 2008. \r\n4 Words and commas inserted by Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n18 \r\nacquired by him","quote_sha256":"cc1cdae954f1a5d157a546d4cad5ebbba033425d908a715ae86f50e4fcb3569d","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-09d7a81f878eea96d4be","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":31398,"character_end":31415,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":31228,"character_end":31645,"quote":"aid or payable by him on such goods or services as are \r\n \r\n1 New sub-section added through Finance Act, 2016. \r\n2 New sub-section inserted by Finance Act, 2020. \r\n3 Section 7 renumbered as sub-section (1) by Finance Act, 2008. \r\n4 Words and commas inserted by Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n18 \r\nacquired by him during a tax period from the output tax due from \r\nhi","quote_sha256":"47e53bbed6cefda685d1c82fd8a3a64ed08fedbefc4c7a1d5de482f8c244ad1f","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cec723fefa9d589ac044","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this 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through Finance Act, 2016. \r\n2 New sub-section inserted by Finance Act, 2020. \r\n3 Section 7 renumbered as sub-section (1) by Finance Act, 2008. \r\n4 Words and commas inserted by Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n18 \r\nacquired by him during a tax period from the output tax due from \r\nhim in respect of that tax period; \r\n (c) a registered person supply","quote_sha256":"846447cf6624f3907fa9929b09c86d77d8c76acdd56015b5a126c7bbbf495d95","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fe7b76fd7a14734ee847","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":31516,"character_end":31533,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":31346,"character_end":31763,"quote":"nance Act, 2016. \r\n2 New sub-section inserted by Finance Act, 2020. \r\n3 Section 7 renumbered as sub-section (1) by Finance Act, 2008. \r\n4 Words and commas inserted by Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n18 \r\nacquired by him during a tax period from the output tax due from \r\nhim in respect of that tax period; \r\n (c) a registered person supplying such goods or providing or \r\nrendering such serv","quote_sha256":"fa7a56da384b07a45abb3cc41cb76861a02621ace698b18113f6886f909bc10c","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f43b5d1885accc7054ec","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":31541,"character_end":31565,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":31371,"character_end":31795,"quote":"ew sub-section inserted by Finance Act, 2020. \r\n3 Section 7 renumbered as sub-section (1) by Finance Act, 2008. \r\n4 Words and commas inserted by Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n18 \r\nacquired by him during a tax period from the output tax due from \r\nhim in respect of that tax period; \r\n (c) a registered person supplying such goods or providing or \r\nrendering such services shall be entitled to deduct","quote_sha256":"e975295cc9f7f7b61a528d6468d6fd436e1e8d125dafcd192224c0b8ffa362d7","reader_fragment":"p-30157-31947-1a488ab863ef697b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-30157-31947-1a488ab863ef697b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5a198896a0800a4d42b5","source":"pk-code-7ac8be5f7a398200","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":32611,"character_end":32630,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-31947-33738-27350ec48118c5cb","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-31947-33738-27350ec48118c5cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":32441,"character_end":32860,"quote":"xplanation.— For the purposes of this section, the expressions \r\n“input tax”, “output tax” and “tax period” shall have the same meanings as \r\nare assigned to them in the Sales Tax Act, 1990 1[*** ]. \r\n 2[(2) The 3[Board, with the approval of the Federal Minister -in-\r\ncharge,] may, by notification in the official Gazette, declare that any of the \r\nprovisions of the Sales Tax Act,1990, relating to the levy of and \r\ne","quote_sha256":"b20ef33678f573ca873c7d71eff773f6bb3b6c96980b82547179468713893319","reader_fragment":"p-31947-33738-27350ec48118c5cb","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-31947-33738-27350ec48118c5cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-91089d0e8f780553bafb","source":"pk-code-7ac8be5f7a398200","title":"Sales Tax Act,1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":32809,"character_end":32827,"quote":"Sales Tax Act,1990","quote_sha256":"ca82935ab943ae640863cb3979b093a1a4d2a633f7cfcbeaac3231927b171f58","reader_fragment":"p-31947-33738-27350ec48118c5cb","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-31947-33738-27350ec48118c5cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":32639,"character_end":33057,"quote":" \r\n 2[(2) The 3[Board, with the approval of the Federal Minister -in-\r\ncharge,] may, by notification in the official Gazette, declare that any of the \r\nprovisions of the Sales Tax Act,1990, relating to the levy of and \r\nexemption from sales tax, regi stration, book keeping and invoicing \r\nrequirements, returns, offences and penalties, appeals and recovery of \r\narrears shall, with such modifications and alteration","quote_sha256":"6dc93c0fc3f28c8672fdbc1e5e6c955070108013be521a1321b9fff3ddb331de","reader_fragment":"p-31947-33738-27350ec48118c5cb","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-31947-33738-27350ec48118c5cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-28206c65ad5b3d2f4f50","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":33754,"character_end":33771,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-33738-35477-8e5cf4b49525c428","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-33738-35477-8e5cf4b49525c428","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":33584,"character_end":34001,"quote":"annum, whichever is \r\nhigher], of the duty due, refund of duty or drawback. \r\nExplanation.—For the purpose of this section,– \r\n \r\n1 Omitted vide Finance Act, 2007. \r\n2 Inserted vide Finance Act, 2008. \r\n3 The words “Federal Government” substituted through Finance Act, 2019. \r\n4 Inserted vi","quote_sha256":"fa9ac9ed18bc3ca1ecec86bf7751555de4392f1d0eae916d7bbbd533d85a98ca","reader_fragment":"p-31947-33738-27350ec48118c5cb","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-31947-33738-27350ec48118c5cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c0698274d68d8d0c6ee0","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":33841,"character_end":33858,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-33738-35477-8e5cf4b49525c428","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-33738-35477-8e5cf4b49525c428","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":33671,"character_end":34088,"quote":"on.—For the purpose of this section,– \r\n \r\n1 Omitted vide Finance Act, 2007. \r\n2 Inserted vide Finance Act, 2008. \r\n3 The words “Federal Government” substituted through Finance Act, 2019. \r\n4 Inserted vide Finance Act, 2008. \r\n5 Words substituted by Finance Act, 2024. \r\nThe Federal Excise","quote_sha256":"c1e1899417e773c4547c73faa08fc8ab4d676d2772e78882f612217e92d21dc9","reader_fragment":"p-31947-33738-27350ec48118c5cb","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-31947-33738-27350ec48118c5cb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-474b016322de9d4fd135","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":33966,"character_end":33983,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-33738-35477-8e5cf4b49525c428","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-33738-35477-8e5cf4b49525c428","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":33796,"character_end":34213,"quote":" \r\n2 Inserted vide Finance Act, 2008. \r\n3 The words “Federal Government” substituted through Finance Act, 2019. \r\n4 Inserted vide Finance Act, 2008. \r\n5 Words substituted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n19 \r\n (a) the period of default shall be reckoned from the date following \r\nthe due date on which the duty wa","quote_sha256":"fdf436a0af28f1cc5bd03ff03608a35ddf5a74d7fca48d7c71fb083f5568f11b","reader_fragment":"p-33738-35477-8e5cf4b49525c428","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-33738-35477-8e5cf4b49525c428","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-eb19b387395273e595a5","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":34004,"character_end":34021,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-33738-35477-8e5cf4b49525c428","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-33738-35477-8e5cf4b49525c428","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":33834,"character_end":34251,"quote":"d vide Finance Act, 2008. \r\n3 The words “Federal Government” substituted through Finance Act, 2019. \r\n4 Inserted vide Finance Act, 2008. \r\n5 Words substituted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n19 \r\n (a) the period of default shall be reckoned from the date following \r\nthe due date on which the duty was payable to the preceding day on whic","quote_sha256":"60c4530b00494a3fb12555f3e92577aa723b9fb206b78a7f951f85f322eaeed9","reader_fragment":"p-33738-35477-8e5cf4b49525c428","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-33738-35477-8e5cf4b49525c428","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8ab3c79b2e32472d6fd6","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":34049,"character_end":34066,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-33738-35477-8e5cf4b49525c428","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-33738-35477-8e5cf4b49525c428","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":33879,"character_end":34296,"quote":" \r\n3 The words “Federal Government” substituted through Finance Act, 2019. \r\n4 Inserted vide Finance Act, 2008. \r\n5 Words substituted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n19 \r\n (a) the period of default shall be reckoned from the date following \r\nthe due date on which the duty was payable to the preceding day on which \r\nthe duty is actually paid; and \r\n (b) in","quote_sha256":"afae27e129970fe0c602f61f80f9af5f72f6b570a47185139515a7597d592b9e","reader_fragment":"p-33738-35477-8e5cf4b49525c428","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-33738-35477-8e5cf4b49525c428","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d50d77b5ca7c34ce0290","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":34074,"character_end":34098,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-33738-35477-8e5cf4b49525c428","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-33738-35477-8e5cf4b49525c428","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":33904,"character_end":34328,"quote":" \r\n3 The words “Federal Government” substituted through Finance Act, 2019. \r\n4 Inserted vide Finance Act, 2008. \r\n5 Words substituted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n19 \r\n (a) the period of default shall be reckoned from the date following \r\nthe due date on which the duty was payable to the preceding day on which \r\nthe duty is actually paid; and \r\n (b) in case of inadmissible adjustment","quote_sha256":"738679f03eb92312b9248b19a680b5819ac6ba3c4e59ed385138cfe621f3d4a2","reader_fragment":"p-33738-35477-8e5cf4b49525c428","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-33738-35477-8e5cf4b49525c428","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-285415952de25f92b8c8","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":36515,"character_end":36563,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-35477-37223-cec919c02b34e2cf","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-35477-37223-cec919c02b34e2cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":36345,"character_end":36793,"quote":"e the value, retail price, \r\ntariff value and the rate of duty in force,–. \r\n (a) in the case of goods, on the date on which the goods are \r\n \r\n1 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. \r\nThe Federal Excise Act, 2005 \r\n \r\n20 \r\n1[supplies] for export or for home consumption; \r\n (b) in the case of services, on the date on which the services are \r\nprovided or rendered; and \r\n (c) in the case of","quote_sha256":"3c22324f979260f7f8b02e73b83be3757e8d5263092b9bd5ed53bd54ae719985","reader_fragment":"p-35477-37223-cec919c02b34e2cf","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-35477-37223-cec919c02b34e2cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e586d305921fdb9182c7","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":36591,"character_end":36615,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-35477-37223-cec919c02b34e2cf","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-35477-37223-cec919c02b34e2cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":36421,"character_end":36845,"quote":"\n (a) in the case of goods, on the date on which the goods are \r\n \r\n1 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. \r\nThe Federal Excise Act, 2005 \r\n \r\n20 \r\n1[supplies] for export or for home consumption; \r\n (b) in the case of services, on the date on which the services are \r\nprovided or rendered; and \r\n (c) in the case of goods produced or manufactured outside the areas \r\n","quote_sha256":"46714d1a282e9c971a10101244606092018b2da881d79775c5168ff5863d46c2","reader_fragment":"p-35477-37223-cec919c02b34e2cf","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-35477-37223-cec919c02b34e2cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f54ae835bc3eb1f1bda2","source":"pk-code-7ac8be5f7a398200","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":37827,"character_end":37848,"quote":"Sales \r\nTax Act, 1990","quote_sha256":"a8af70887efa125689e2e4b554ad1a4c72d608f1709764528ca398b94695e0d1","reader_fragment":"p-37223-38956-a508c681c944a8ef","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-37223-38956-a508c681c944a8ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":37657,"character_end":38078,"quote":"ct a t a rate dependent on \r\ntheir value, duty shall be assessed and paid on the basis of value as \r\ndetermined in accordance with sub -section (46)of section 2 of the Sales \r\nTax Act, 1990, excluding the amount of duty payable thereon. ] \r\n (2) Where any services are l iable to duty under this Act at a rate \r\ndependent on the charges therefore, the duty shall be paid on total amount \r\nof charges for the services in","quote_sha256":"027941c58352bcbf7872840f813ba80eda432510c49c610aeae5d5ea82698ba6","reader_fragment":"p-37223-38956-a508c681c944a8ef","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-37223-38956-a508c681c944a8ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4940a43d0cd8213d9439","source":"pk-code-7ac8be5f7a398200","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":38435,"character_end":38452,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-37223-38956-a508c681c944a8ef","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-37223-38956-a508c681c944a8ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":38265,"character_end":38682,"quote":"basis. \r\n (3) Where any goods are chargeable to duty at the import stage, \r\nduty will be assessed and paid on the value determined in accordance with \r\nsection 25 of the Customs Act, 1969 (IV of 1969), including customs duties \r\npayable thereon. \r\n (4) Where any goods are chargeable to a duty on the basis of retail \r\nprice, duty thereon shall be paid on the retail price fixed by the manufacturer, \r\ninclusive of al","quote_sha256":"3e6b341936c6cdacc97e21cec6c066d82a9da224647d2d27b325769102d46655","reader_fragment":"p-37223-38956-a508c681c944a8ef","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-37223-38956-a508c681c944a8ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-41d0dcee34253a47cbb6","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":38806,"character_end":38823,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-37223-38956-a508c681c944a8ef","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-37223-38956-a508c681c944a8ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":38636,"character_end":39053,"quote":"e fixed by the manufacturer, \r\ninclusive of all 3[duties,] charges and taxes, other than sales tax levied and \r\n \r\n1 Substituted for “cleared” by Finance Act, 2007. \r\n2 Substituted vide Finance Act, 2008 \r\n3 Words and comma inserted by Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n21 \r\ncollected under section 3 of the Sales Tax Act, 1990, at which any particular \r\nbrand or variety ","quote_sha256":"6e5adb36abf6d079029cca96287a3cff5765aedfbb843c282fa4d531fea6ac35","reader_fragment":"p-37223-38956-a508c681c944a8ef","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-37223-38956-a508c681c944a8ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ba6ce451faa1d0594572","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":38846,"character_end":38863,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-37223-38956-a508c681c944a8ef","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-37223-38956-a508c681c944a8ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":38676,"character_end":39093,"quote":" of all 3[duties,] charges and taxes, other than sales tax levied and \r\n \r\n1 Substituted for “cleared” by Finance Act, 2007. \r\n2 Substituted vide Finance Act, 2008 \r\n3 Words and comma inserted by Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n21 \r\ncollected under section 3 of the Sales Tax Act, 1990, at which any particular \r\nbrand or variety of such goods should be sold to the gene","quote_sha256":"1086fafad1b2b9d9cf960bd7f02fb07c1a45c54d2921835e0b15df1ea121e425","reader_fragment":"p-37223-38956-a508c681c944a8ef","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-37223-38956-a508c681c944a8ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aeeba70cfe28f964dd60","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":38896,"character_end":38913,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-37223-38956-a508c681c944a8ef","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-37223-38956-a508c681c944a8ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":38726,"character_end":39143,"quote":"ales tax levied and \r\n \r\n1 Substituted for “cleared” by Finance Act, 2007. \r\n2 Substituted vide Finance Act, 2008 \r\n3 Words and comma inserted by Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n21 \r\ncollected under section 3 of the Sales Tax Act, 1990, at which any particular \r\nbrand or variety of such goods should be sold to the general body of \r\nconsumers or, if more than one such ","quote_sha256":"9ccdca8f11612d1edacbc6920696e4c6b9713997ed5398aaa6b7b82ecb17fc26","reader_fragment":"p-37223-38956-a508c681c944a8ef","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-37223-38956-a508c681c944a8ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-de3cf790b086da9c5500","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":38921,"character_end":38945,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-37223-38956-a508c681c944a8ef","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-37223-38956-a508c681c944a8ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":38751,"character_end":39175,"quote":" \r\n1 Substituted for “cleared” by Finance Act, 2007. \r\n2 Substituted vide Finance Act, 2008 \r\n3 Words and comma inserted by Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n21 \r\ncollected under section 3 of the Sales Tax Act, 1990, at which any particular \r\nbrand or variety of such goods should be sold to the general body of \r\nconsumers or, if more than one such price is so fixed for the same b","quote_sha256":"e481adbc5f3a8266bc920701a015039984e7df014a2f4014a8245118cd341095","reader_fragment":"p-37223-38956-a508c681c944a8ef","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-37223-38956-a508c681c944a8ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a02060fe097afca351a5","source":"pk-code-7ac8be5f7a398200","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":38989,"character_end":39008,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-38956-40706-9ffe0c61cfb24678","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-38956-40706-9ffe0c61cfb24678","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":38819,"character_end":39238,"quote":"2007. \r\n2 Substituted vide Finance Act, 2008 \r\n3 Words and comma inserted by Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n21 \r\ncollected under section 3 of the Sales Tax Act, 1990, at which any particular \r\nbrand or variety of such goods should be sold to the general body of \r\nconsumers or, if more than one such price is so fixed for the same brand or \r\nvariety, the highest of such price and such retail pr","quote_sha256":"8dd69da26423f9102041469cb85586c44acc01f094a8247b5fedfd889efd0695","reader_fragment":"p-37223-38956-a508c681c944a8ef","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-37223-38956-a508c681c944a8ef","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2195046918258cf4e0c4","source":"pk-code-7ac8be5f7a398200","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":40694,"character_end":40715,"quote":"Sales Tax \r\nAct, 1990","quote_sha256":"f5bfbc4ff08de14117f885fd4991b1ae35e2d72936708c6dd4448eb2b786fcd5","reader_fragment":"p-38956-40706-9ffe0c61cfb24678","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-38956-40706-9ffe0c61cfb24678","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":40524,"character_end":40945,"quote":"tion in the prescribed manner regardless of his annual turnover or \r\nvolume of sales of such goods or services. \r\n (2) Where a person who is already registered under the Sales Tax \r\nAct, 1990, shall not be required to take separate registration for exci se \r\npurpose and his sales tax registration shall be deemed to be a registration for \r\nthe purpose of this Act: \r\nProvided that provisions of the Sales Tax Act, 1990, ","quote_sha256":"d7a7ceb7eb2ab2c636d4a4dc1fd99fb3888fbb0e2d3ed734590da47b9ad15c9d","reader_fragment":"p-38956-40706-9ffe0c61cfb24678","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-38956-40706-9ffe0c61cfb24678","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8f659d7c96898749bf29","source":"pk-code-7ac8be5f7a398200","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":40924,"character_end":40943,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-40706-42473-e58ebb48a91ed3e0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-40706-42473-e58ebb48a91ed3e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":40754,"character_end":41173,"quote":"e registration for exci se \r\npurpose and his sales tax registration shall be deemed to be a registration for \r\nthe purpose of this Act: \r\nProvided that provisions of the Sales Tax Act, 1990, including those \r\nrelating to exemption threshold shall not apply where a person obtains or is \r\nliable to obtain registration for the purposes of this Act but does not have or is \r\n \r\n1 Colon substituted","quote_sha256":"c6599b05f7afeb38df19b75e3d824be7e3863f83b0b4c178ccf41800a70d88db","reader_fragment":"p-40706-42473-e58ebb48a91ed3e0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-40706-42473-e58ebb48a91ed3e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c7fbc60f1553e66aacc7","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":41179,"character_end":41196,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-40706-42473-e58ebb48a91ed3e0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-40706-42473-e58ebb48a91ed3e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":41009,"character_end":41426,"quote":"y where a person obtains or is \r\nliable to obtain registration for the purposes of this Act but does not have or is \r\n \r\n1 Colon substituted vide Finance Act, 2014. \r\n2 Proviso inserted vide Finance Act, 2014. \r\n3 Added vide Finance Act, 2006. \r\nThe Federal Excise Act, 2005 \r\n \r\n22 \r\nnot liable to registration under the Sales Tax Act, 1990. \r","quote_sha256":"c5f947ccad769e3dc3739d4d968354e28bc89bf4e0a1d929078217a61f7643bd","reader_fragment":"p-40706-42473-e58ebb48a91ed3e0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-40706-42473-e58ebb48a91ed3e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-10e085923d64efd672e6","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":41224,"character_end":41241,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-40706-42473-e58ebb48a91ed3e0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-40706-42473-e58ebb48a91ed3e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":41054,"character_end":41471,"quote":"tain registration for the purposes of this Act but does not have or is \r\n \r\n1 Colon substituted vide Finance Act, 2014. \r\n2 Proviso inserted vide Finance Act, 2014. \r\n3 Added vide Finance Act, 2006. \r\nThe Federal Excise Act, 2005 \r\n \r\n22 \r\nnot liable to registration under the Sales Tax Act, 1990. \r\n 14. Recovery of unpaid duty or of erroneous","quote_sha256":"5cc51b2096d5b8cf6b3f6da1e4a99ae16a65f49f5937bcbe6bccd1f5481efdf1","reader_fragment":"p-40706-42473-e58ebb48a91ed3e0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-40706-42473-e58ebb48a91ed3e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-81f5fbf2424901674154","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":41258,"character_end":41275,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-40706-42473-e58ebb48a91ed3e0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-40706-42473-e58ebb48a91ed3e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":41088,"character_end":41505,"quote":" of this Act but does not have or is \r\n \r\n1 Colon substituted vide Finance Act, 2014. \r\n2 Proviso inserted vide Finance Act, 2014. \r\n3 Added vide Finance Act, 2006. \r\nThe Federal Excise Act, 2005 \r\n \r\n22 \r\nnot liable to registration under the Sales Tax Act, 1990. \r\n 14. Recovery of unpaid duty or of erroneously refunded duty or \r\narrears of d","quote_sha256":"f0dfa5f5955c6c7a3b45c500ba2c25c7b9993906ce02b80b350dac7f5d76a0bf","reader_fragment":"p-40706-42473-e58ebb48a91ed3e0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-40706-42473-e58ebb48a91ed3e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2e50b06fab9c140513aa","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":41332,"character_end":41356,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-40706-42473-e58ebb48a91ed3e0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-40706-42473-e58ebb48a91ed3e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":41162,"character_end":41586,"quote":"substituted vide Finance Act, 2014. \r\n2 Proviso inserted vide Finance Act, 2014. \r\n3 Added vide Finance Act, 2006. \r\nThe Federal Excise Act, 2005 \r\n \r\n22 \r\nnot liable to registration under the Sales Tax Act, 1990. \r\n 14. Recovery of unpaid duty or of erroneously refunded duty or \r\narrears of duty, etc.—(1) Where any person has not levied or paid any duty \r\nor has short lev","quote_sha256":"efa3c15722b04527fd3c13cf0b4318e188c6dfd4f3636cb00328a153c47abec0","reader_fragment":"p-40706-42473-e58ebb48a91ed3e0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-40706-42473-e58ebb48a91ed3e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-557f390633584514c5c2","source":"pk-code-7ac8be5f7a398200","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":41404,"character_end":41423,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-40706-42473-e58ebb48a91ed3e0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-40706-42473-e58ebb48a91ed3e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":41234,"character_end":41653,"quote":"t, 2014. \r\n3 Added vide Finance Act, 2006. \r\nThe Federal Excise Act, 2005 \r\n \r\n22 \r\nnot liable to registration under the Sales Tax Act, 1990. \r\n 14. Recovery of unpaid duty or of erroneously refunded duty or \r\narrears of duty, etc.—(1) Where any person has not levied or paid any duty \r\nor has short levied or short paid such duty or where any amount of duty has \r\nbeen ","quote_sha256":"cee11b0a6d87273093afb83f1cc25fdbf37958a29f471157941d1f17559ce278","reader_fragment":"p-40706-42473-e58ebb48a91ed3e0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-40706-42473-e58ebb48a91ed3e0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7fde186e424c127e2378","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":43260,"character_end":43277,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-42473-44268-51ed54f8cf4de633","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-42473-44268-51ed54f8cf4de633","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":43090,"character_end":43507,"quote":"nder this Act or \r\nrules made there under. \r\n5[(4) The provision of sub-section (2) shall mutatis mutandis apply \r\n \r\n1 Substituted for three by Finance Act, 2011. \r\n2 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, pub","quote_sha256":"fbea8884b93d4032e2fe0774aabb0b5c78e5e522fb7c374ea0e33211bc125598","reader_fragment":"p-42473-44268-51ed54f8cf4de633","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-42473-44268-51ed54f8cf4de633","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-27e802fd10b1696ef99f","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Federal Excise Officer” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":43283,"character_end":43344,"quote":"Substituted for “Federal Excise Officer” by Finance Act, 2010","quote_sha256":"54a5c1602dc289c609cc6210d5160956c913fea0baa6ac9887d99cfdd2dfc36b","reader_fragment":"p-42473-44268-51ed54f8cf4de633","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-42473-44268-51ed54f8cf4de633","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":43113,"character_end":43574,"quote":"s made there under. \r\n5[(4) The provision of sub-section (2) shall mutatis mutandis apply \r\n \r\n1 Substituted for three by Finance Act, 2011. \r\n2 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Par t I at pages 23","quote_sha256":"b9ff73140d82ca2b2b156ce5059e37e44b7936923a079cef8fe788a940394b46","reader_fragment":"p-42473-44268-51ed54f8cf4de633","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-42473-44268-51ed54f8cf4de633","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-18470e5f31250ecee250","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":43956,"character_end":43973,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-42473-44268-51ed54f8cf4de633","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-42473-44268-51ed54f8cf4de633","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":43786,"character_end":44203,"quote":"s \r\nOrdinance No. XXII of 2009, dat ed October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n3 Substituted for full stop by Finance Act, 2011. \r\n4 Proviso inserted by Finance Act, 2011. \r\n5 New sub-section (4) inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n23 \r\nregarding assistance in collection and recovery of duties in pursuance of a \r\nrequest ","quote_sha256":"d39ee4a4d40a56949583a925c0111e5c662845179ea9cf2246187298811ceda6","reader_fragment":"p-42473-44268-51ed54f8cf4de633","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-42473-44268-51ed54f8cf4de633","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c6d091d0479cc6b5a32a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":43999,"character_end":44016,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-42473-44268-51ed54f8cf4de633","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-42473-44268-51ed54f8cf4de633","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":43829,"character_end":44246,"quote":"ber 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n3 Substituted for full stop by Finance Act, 2011. \r\n4 Proviso inserted by Finance Act, 2011. \r\n5 New sub-section (4) inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n23 \r\nregarding assistance in collection and recovery of duties in pursuance of a \r\nrequest from a foreign jurisdiction under a tax tre","quote_sha256":"6d19819826d73fefbc3324559f00da95d0cd227a937dbda1b8d67a6a30c2acdd","reader_fragment":"p-42473-44268-51ed54f8cf4de633","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-42473-44268-51ed54f8cf4de633","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5fd819efef8f4750991f","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":44057,"character_end":44074,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-42473-44268-51ed54f8cf4de633","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-42473-44268-51ed54f8cf4de633","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":43887,"character_end":44304,"quote":"dinary \r\nPart I at pages 229 to 259 \r\n3 Substituted for full stop by Finance Act, 2011. \r\n4 Proviso inserted by Finance Act, 2011. \r\n5 New sub-section (4) inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n23 \r\nregarding assistance in collection and recovery of duties in pursuance of a \r\nrequest from a foreign jurisdiction under a tax treaty, a multilateral \r\nconvention, and inter -governmental ","quote_sha256":"4f431156b0279127e937ac1ccec50000a9157f6884a0edda36ec2192607ae57e","reader_fragment":"p-42473-44268-51ed54f8cf4de633","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-42473-44268-51ed54f8cf4de633","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b30d7e7a2ac3e9af905b","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":44082,"character_end":44106,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-42473-44268-51ed54f8cf4de633","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-42473-44268-51ed54f8cf4de633","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":43912,"character_end":44336,"quote":"229 to 259 \r\n3 Substituted for full stop by Finance Act, 2011. \r\n4 Proviso inserted by Finance Act, 2011. \r\n5 New sub-section (4) inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n23 \r\nregarding assistance in collection and recovery of duties in pursuance of a \r\nrequest from a foreign jurisdiction under a tax treaty, a multilateral \r\nconvention, and inter -governmental agreement or similar agreement o","quote_sha256":"aa756a665548ec6b77a2f90020b96ec3b97ff56c7f6fedec4718a47119d1d2a9","reader_fragment":"p-42473-44268-51ed54f8cf4de633","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-42473-44268-51ed54f8cf4de633","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-89ab28f2082623cd1cd1","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":46277,"character_end":46294,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-46026-47801-c22a4c9b524d9638","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-46026-47801-c22a4c9b524d9638","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":46107,"character_end":46524,"quote":"l year in which the order of the Commissioner (Appeals), \r\nAppellate Tribunal, High Court or Supreme Court, as the case may be, \r\n \r\n1 Added vide Finance Act, 2008. \r\n2 Inserted by Finance Act, 2007. \r\n3 New section 14B inserted by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n24 \r\nwas served on the Commissioner or Officer of Inland Revenue. \r\n (2) Where, by an order made unde","quote_sha256":"4e368bbd24168f9497865fd98d7bf08437a04f6c775c177022b97f2ff233f653","reader_fragment":"p-46026-47801-c22a4c9b524d9638","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-46026-47801-c22a4c9b524d9638","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fd7854b683f28377595a","source":"pk-code-7ac8be5f7a398200","title":"Inserted by Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":46300,"character_end":46329,"quote":"Inserted by Finance Act, 2007","quote_sha256":"db2610f8c8f4afee8ccdc107703fbdbc173fd9609cab969188c45f02c1ff4cb7","reader_fragment":"p-46026-47801-c22a4c9b524d9638","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-46026-47801-c22a4c9b524d9638","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":46130,"character_end":46559,"quote":"er of the Commissioner (Appeals), \r\nAppellate Tribunal, High Court or Supreme Court, as the case may be, \r\n \r\n1 Added vide Finance Act, 2008. \r\n2 Inserted by Finance Act, 2007. \r\n3 New section 14B inserted by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n24 \r\nwas served on the Commissioner or Officer of Inland Revenue. \r\n (2) Where, by an order made under Chapter V by the Appellate \r\nTrib","quote_sha256":"c10490e13f539bd9a7ae80a245bb57764f3ee0b10234a67b9c938feb808d9fef","reader_fragment":"p-46026-47801-c22a4c9b524d9638","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-46026-47801-c22a4c9b524d9638","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e697f878823fbf8723f4","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":46367,"character_end":46384,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-46026-47801-c22a4c9b524d9638","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-46026-47801-c22a4c9b524d9638","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":46197,"character_end":46614,"quote":"or Supreme Court, as the case may be, \r\n \r\n1 Added vide Finance Act, 2008. \r\n2 Inserted by Finance Act, 2007. \r\n3 New section 14B inserted by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n24 \r\nwas served on the Commissioner or Officer of Inland Revenue. \r\n (2) Where, by an order made under Chapter V by the Appellate \r\nTribunal, High Court, or Supreme Court, an order of assessm","quote_sha256":"351e8e98d1e32808ded693caa46bd1b691e0b42acf8459ede2a34536749d78d2","reader_fragment":"p-46026-47801-c22a4c9b524d9638","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-46026-47801-c22a4c9b524d9638","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-22ec6334de41f5268d5c","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":46393,"character_end":46417,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-46026-47801-c22a4c9b524d9638","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-46026-47801-c22a4c9b524d9638","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":46223,"character_end":46647,"quote":"ase may be, \r\n \r\n1 Added vide Finance Act, 2008. \r\n2 Inserted by Finance Act, 2007. \r\n3 New section 14B inserted by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n24 \r\nwas served on the Commissioner or Officer of Inland Revenue. \r\n (2) Where, by an order made under Chapter V by the Appellate \r\nTribunal, High Court, or Supreme Court, an order of assessment is \r\nremanded wholly or partl","quote_sha256":"5cb2537347da8f2da83b9b3d5ad8c954abe8c71a7c277fb03f5cb5886988df97","reader_fragment":"p-46026-47801-c22a4c9b524d9638","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-46026-47801-c22a4c9b524d9638","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-87fa8338f772da0b0133","source":"pk-code-7ac8be5f7a398200","title":"Application of the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":48543,"character_end":48579,"quote":"Application of the Customs Act, 1969","quote_sha256":"088ee926e4a206aad0e7b091bd8fed753c393fcd06dff9529b1701e7f241432f","reader_fragment":"p-47801-49534-2cbbdad3daa063ed","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-47801-49534-2cbbdad3daa063ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":48373,"character_end":48809,"quote":"e year from the date of receipt of decision, \r\nmodify the assessment or order in which the said decision wa s applied so \r\nthat it conforms to the final decision.] \r\n15. Application of the Customs Act, 1969 (IV of 1969) to \r\nFederal excise duties.—The Federal Government may, by notification in \r\nthe official Gazette, declare that any or all of the provisions of the Customs \r\n \r\n1 New section 14C inserted by F","quote_sha256":"824285c2636480ee25feb6e5a99c143573b604beb7863925b82f2117e25fa962","reader_fragment":"p-47801-49534-2cbbdad3daa063ed","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-47801-49534-2cbbdad3daa063ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a53530703813a8a0e6b2","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2020","reason":"No unique full-title and year match in this 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\r\nthe official Gazette, declare that any or all of the provisions of the Customs \r\n \r\n1 New section 14C inserted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n25 \r\nAct, 1969 (IV of 1969), shall, with such modifications and alterations it \r\nmay specify, consider necessary or desirable to adapt them to the \r\ncircumstances, be applicable in regard to l","quote_sha256":"23aa5598a68bd9e649d3b9ea40a3d2c9347f5357e52be27606c82e5752673877","reader_fragment":"p-47801-49534-2cbbdad3daa063ed","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-47801-49534-2cbbdad3daa063ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7b44df4488143949e594","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":48833,"character_end":48857,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-47801-49534-2cbbdad3daa063ed","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-47801-49534-2cbbdad3daa063ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":48663,"character_end":49087,"quote":"n in \r\nthe official Gazette, declare that any or all of the provisions of the Customs \r\n \r\n1 New section 14C inserted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n25 \r\nAct, 1969 (IV of 1969), shall, with such modifications and alterations it \r\nmay specify, consider necessary or desirable to adapt them to the \r\ncircumstances, be applicable in regard to like matters in respect of the du","quote_sha256":"40b2060540ec5787e4175c3d3a333a8b7e8fc07c59ff166f2975a5f0f8cb3203","reader_fragment":"p-47801-49534-2cbbdad3daa063ed","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-47801-49534-2cbbdad3daa063ed","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-264930041893d0933935","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":50802,"character_end":50819,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":50632,"character_end":51049,"quote":" 6[(5) The 7[Board] shall place before the National Assembly all \r\nnotifications issued under this section in a financial year. \r\n \r\n1 Added vide Finance Act, 2007. \r\n2 Sub-section (2) substituted by Finance Act, 2019. \r\n3 Sub-section (3) omitted by Finance Act, 2015 \r\n4 Substituted for the words, figures and brackets “sub-sections (2) and (3)” by Finance Act, 2015 \r\n5 Inserted vide Finance","quote_sha256":"43357058cb9d4990e3a48c7fd70ca15363101c7cf066ab4754ace6989c46940a","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9fa401a14c50410839aa","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":50856,"character_end":50873,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":50686,"character_end":51103,"quote":"sembly all \r\nnotifications issued under this section in a financial year. \r\n \r\n1 Added vide Finance Act, 2007. \r\n2 Sub-section (2) substituted by Finance Act, 2019. \r\n3 Sub-section (3) omitted by Finance Act, 2015 \r\n4 Substituted for the words, figures and brackets “sub-sections (2) and (3)” by Finance Act, 2015 \r\n5 Inserted vide Finance Act, 2007. \r\n6 Sub-sections (5) and (6) inserted by F","quote_sha256":"7eabd016a634916c176fcad59636cacec3708f5afdf86b3665ce09a4b4350ed8","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3094b7a7674d1244985a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":50906,"character_end":50923,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":50736,"character_end":51153,"quote":"on in a financial year. \r\n \r\n1 Added vide Finance Act, 2007. \r\n2 Sub-section (2) substituted by Finance Act, 2019. \r\n3 Sub-section (3) omitted by Finance Act, 2015 \r\n4 Substituted for the words, figures and brackets “sub-sections (2) and (3)” by Finance Act, 2015 \r\n5 Inserted vide Finance Act, 2007. \r\n6 Sub-sections (5) and (6) inserted by Finance Act, 2015 \r\n7 Substituted for the words “F","quote_sha256":"defaaf5069bb07f6eccd702de40f33e02408a1ab259be8b73d66aaf678b52c59","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-80af03b332aceaff4604","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":51006,"character_end":51023,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":50836,"character_end":51253,"quote":" (2) substituted by Finance Act, 2019. \r\n3 Sub-section (3) omitted by Finance Act, 2015 \r\n4 Substituted for the words, figures and brackets “sub-sections (2) and (3)” by Finance Act, 2015 \r\n5 Inserted vide Finance Act, 2007. \r\n6 Sub-sections (5) and (6) inserted by Finance Act, 2015 \r\n7 Substituted for the words “Federal Government” by Finance Act, 2017 \r\nThe Federal Excise Act, 2005 \r\n \r\n26 \r\n (6) Any notificati","quote_sha256":"963cde5e87d5372200c942e0ec4f77c52991cab4dd9efdf50ce6c55bfdaff288","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-469e07d8c0b13ed92676","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":51042,"character_end":51059,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":50872,"character_end":51289,"quote":"9. \r\n3 Sub-section (3) omitted by Finance Act, 2015 \r\n4 Substituted for the words, figures and brackets “sub-sections (2) and (3)” by Finance Act, 2015 \r\n5 Inserted vide Finance Act, 2007. \r\n6 Sub-sections (5) and (6) inserted by Finance Act, 2015 \r\n7 Substituted for the words “Federal Government” by Finance Act, 2017 \r\nThe Federal Excise Act, 2005 \r\n \r\n26 \r\n (6) Any notification issued under sub -section (2) aft","quote_sha256":"4598dc01bfad76d74a540f72aebae20f280ede86906bef11cfa3b3d6b46f1335","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a4b05e75921844f1241b","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":51102,"character_end":51119,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":50932,"character_end":51349,"quote":"tituted for the words, figures and brackets “sub-sections (2) and (3)” by Finance Act, 2015 \r\n5 Inserted vide Finance Act, 2007. \r\n6 Sub-sections (5) and (6) inserted by Finance Act, 2015 \r\n7 Substituted for the words “Federal Government” by Finance Act, 2017 \r\nThe Federal Excise Act, 2005 \r\n \r\n26 \r\n (6) Any notification issued under sub -section (2) after 1 st July, \r\n2015, shall, if not earlier rescinded, stand","quote_sha256":"b1b9b77942d9a522b2d975c4ca39d4504da9b42a0d46433b0708c46b0be771de","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-08809c0d946c6b8d5431","source":"pk-code-7ac8be5f7a398200","title":"Federal Government” by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":51152,"character_end":51192,"quote":"Federal Government” by Finance Act, 2017","quote_sha256":"e263a44508a4336696e6aaafe771a86778385849d2e60e10f83cfa5cb9b83e73","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":50982,"character_end":51422,"quote":"ections (2) and (3)” by Finance Act, 2015 \r\n5 Inserted vide Finance Act, 2007. \r\n6 Sub-sections (5) and (6) inserted by Finance Act, 2015 \r\n7 Substituted for the words “Federal Government” by Finance Act, 2017 \r\nThe Federal Excise Act, 2005 \r\n \r\n26 \r\n (6) Any notification issued under sub -section (2) after 1 st July, \r\n2015, shall, if not earlier rescinded, stand rescinded on the expiry of the \r\nfinancial year in which it was issued 1","quote_sha256":"edb63307b84a7abd56973707bde205a1cbadf0bc888a15800dd49be887ad4560","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fc85b36946cfc327c040","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":51199,"character_end":51223,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":51029,"character_end":51453,"quote":"nserted vide Finance Act, 2007. \r\n6 Sub-sections (5) and (6) inserted by Finance Act, 2015 \r\n7 Substituted for the words “Federal Government” by Finance Act, 2017 \r\nThe Federal Excise Act, 2005 \r\n \r\n26 \r\n (6) Any notification issued under sub -section (2) after 1 st July, \r\n2015, shall, if not earlier rescinded, stand rescinded on the expiry of the \r\nfinancial year in which it was issued 1[: \r\nProvided that all such not","quote_sha256":"3fb34d60c1ec02dfcd266124eea33ce41ed4cc50ec4b3787263e47743dcb111f","reader_fragment":"p-49534-51305-2b32265c960433d3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-49534-51305-2b32265c960433d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c3f0065643d050f3419f","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":52952,"character_end":52969,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-51305-53072-20636c0a2ae01d1d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-51305-53072-20636c0a2ae01d1d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":52782,"character_end":53199,"quote":"ntity and value of goods, name and address of \r\nthe person to whom sales were made and the amount of the \r\nduty charged; \r\n \r\n1 Provisos added by Finance Act, 2017 \r\n2 Substituted for “Five” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazet","quote_sha256":"e417ebfaedf701e07725fdeb7ebdd208715fc39817abe309a8a15e3e27fe2f7a","reader_fragment":"p-51305-53072-20636c0a2ae01d1d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-51305-53072-20636c0a2ae01d1d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e941f4a96a5b9390e288","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Five” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":52974,"character_end":53017,"quote":"Substituted for “Five” by Finance Act, 2010","quote_sha256":"74464aa87458711f3c29694461e2325ff518d47fa9a4fcf6a2d4b551c3e42617","reader_fragment":"p-51305-53072-20636c0a2ae01d1d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-51305-53072-20636c0a2ae01d1d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":52804,"character_end":53247,"quote":"ds, name and address of \r\nthe person to whom sales were made and the amount of the \r\nduty charged; \r\n \r\n1 Provisos added by Finance Act, 2017 \r\n2 Substituted for “Five” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"5eeee354bfafcd87ffa6dd88b5c18877c8a0467642b7c2aef3411192291a6a61","reader_fragment":"p-51305-53072-20636c0a2ae01d1d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-51305-53072-20636c0a2ae01d1d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-eb1dd4de21691b8b23fa","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":53626,"character_end":53643,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-53072-54820-3806b367d63fe150","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-53072-54820-3806b367d63fe150","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":53456,"character_end":53873,"quote":" as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n3 Words and commas inserted by Finance Act, 2010 w.e.f. June 5, 2010. The same amend ment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23","quote_sha256":"c7f7ca021617ec10f59aebd73cdb506a520d15df7158fc01abf2cbcb6b1a3864","reader_fragment":"p-53072-54820-3806b367d63fe150","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-53072-54820-3806b367d63fe150","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0de9a07ad5ee335049c4","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":54227,"character_end":54251,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-53072-54820-3806b367d63fe150","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-53072-54820-3806b367d63fe150","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":54057,"character_end":54481,"quote":"rdinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n27 \r\n (b) records of goods purchased showing the description, quantity and \r\nvalue of goods, name, address and registration number of the \r\nsupplier and the amount of the duty, if any, on purchases; \r\n (c) records of goods c","quote_sha256":"d4bd2cc961a2097edd7d19959eaf9c3278c618ed5ed6abee31b971e26abf5d24","reader_fragment":"p-53072-54820-3806b367d63fe150","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-53072-54820-3806b367d63fe150","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-109f55c0853371539b83","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":55859,"character_end":55876,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-54820-56564-c042b06012eda0fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-54820-56564-c042b06012eda0fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":55689,"character_end":56106,"quote":" the rate of zero per cent, \r\nor providing or rendering services containing the following particulars, \r\nnamely:– \r\n \r\n1 Clause (da) inserted by Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n28 \r\n a. name, address and registration number of the seller; \r\n b. name, address and registration number of the buyer; \r\n c. date of issue of the invoice; \r\n d. description and quantity of go","quote_sha256":"0c767fd011c437e17726bffd8b15c4a9b851fea7d5efb8d01a89dda04ae18d8d","reader_fragment":"p-54820-56564-c042b06012eda0fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-54820-56564-c042b06012eda0fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-594725e4ea1adf33ebd7","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":55884,"character_end":55908,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-54820-56564-c042b06012eda0fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-54820-56564-c042b06012eda0fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":55714,"character_end":56138,"quote":"t, \r\nor providing or rendering services containing the following particulars, \r\nnamely:– \r\n \r\n1 Clause (da) inserted by Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n28 \r\n a. name, address and registration number of the seller; \r\n b. name, address and registration number of the buyer; \r\n c. date of issue of the invoice; \r\n d. description and quantity of goods or as the case may be, \r\nde","quote_sha256":"6081509f088ce1f3b762b77b8f65ea9648222a3f2e2db79059c09f09acb0ba03","reader_fragment":"p-54820-56564-c042b06012eda0fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-54820-56564-c042b06012eda0fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4d2fb34bb2bd78c2c404","source":"pk-code-7ac8be5f7a398200","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":56391,"character_end":56410,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-54820-56564-c042b06012eda0fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-54820-56564-c042b06012eda0fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":56221,"character_end":56640,"quote":" duty; and \r\n g. value inclusive of excise duty. \r\n (2) Notwithstanding sub-section (1), where a registered person is \r\nalso engaged in making supplies taxable under the Sales Tax Act, 1990, \r\nsuch person shall not be required to issue a separate invoice for excise \r\npurposes and the amount of excise duty and other related information may \r\nin such cases be mentioned on the invoice issued for sales tax purposes. \r\n ","quote_sha256":"0c81c224bdcced31b3908078f54f022cbd9b0a78dd105f282519b42c77b7e369","reader_fragment":"p-54820-56564-c042b06012eda0fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-54820-56564-c042b06012eda0fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-08102246541419473e0d","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":57410,"character_end":57427,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-56564-58354-63979fecde82a08b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-56564-58354-63979fecde82a08b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":57240,"character_end":57657,"quote":"ices in respect of which sales invoice shall be issued \r\nelectronically and prescribe the manner and procedure therein.] \r\n \r\n \r\n \r\n1 Added vide Finance Act, 2006 \r\nThe Federal Excise Act, 2005 \r\n \r\n29 \r\nCHAPTER III \r\nOFFENCES AND PENALTIES \r\n 19. Offences, penalties, fines and al lied matters. —(1) Any \r\nperson who fails to file or files an incorrect return within the period specified \r\n","quote_sha256":"a710abdcf8118a854ba44af1f001e978e911b275b30b367d4c80f949654879f2","reader_fragment":"p-56564-58354-63979fecde82a08b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-56564-58354-63979fecde82a08b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6172ef884dbd15317820","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":57434,"character_end":57458,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-56564-58354-63979fecde82a08b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-56564-58354-63979fecde82a08b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":57264,"character_end":57688,"quote":" sales invoice shall be issued \r\nelectronically and prescribe the manner and procedure therein.] \r\n \r\n \r\n \r\n1 Added vide Finance Act, 2006 \r\nThe Federal Excise Act, 2005 \r\n \r\n29 \r\nCHAPTER III \r\nOFFENCES AND PENALTIES \r\n 19. Offences, penalties, fines and al lied matters. —(1) Any \r\nperson who fails to file or files an incorrect return within the period specified \r\nin sub-section (1) of section 4","quote_sha256":"17143395aef319f23db3ea6094fc90739b4eba615c500fc9fd842f0f6fb12860","reader_fragment":"p-56564-58354-63979fecde82a08b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-56564-58354-63979fecde82a08b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c6e6891da63590cbf27b","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":59090,"character_end":59107,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-58354-60152-a3bfb3edff7d39dd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-58354-60152-a3bfb3edff7d39dd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":58920,"character_end":59337,"quote":"levant \r\nto this Act or rules made there under; 3[omitted] \r\n (c) fails or refuses to give or produce to the 4[officer of \r\n \r\n1 Substituted vide Finance Act, 2008. \r\n2 Added vide Finance Act, 2008. \r\n3 The word “and” omitted by Finance Act, 2019. \r\n4 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance \r\n(Amendment) O","quote_sha256":"3ba6b856882fcde229d21bc096f7f7b7e1042d46ee4a50fffb7a31ff184be6a6","reader_fragment":"p-58354-60152-a3bfb3edff7d39dd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-58354-60152-a3bfb3edff7d39dd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-accca9f99ae9bf5e65a1","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":59125,"character_end":59142,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-58354-60152-a3bfb3edff7d39dd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-58354-60152-a3bfb3edff7d39dd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":58955,"character_end":59372,"quote":"there under; 3[omitted] \r\n (c) fails or refuses to give or produce to the 4[officer of \r\n \r\n1 Substituted vide Finance Act, 2008. \r\n2 Added vide Finance Act, 2008. \r\n3 The word “and” omitted by Finance Act, 2019. \r\n4 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance \r\n(Amendment) Ordinance, 2010, promulgated as Ordi","quote_sha256":"5d3b54de87e80fea79b649eac3171154e9f87f92fb34f09931e973bf502572c6","reader_fragment":"p-58354-60152-a3bfb3edff7d39dd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-58354-60152-a3bfb3edff7d39dd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fa57edefba9a2a492ab0","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":59175,"character_end":59192,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-58354-60152-a3bfb3edff7d39dd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-58354-60152-a3bfb3edff7d39dd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":59005,"character_end":59422,"quote":" give or produce to the 4[officer of \r\n \r\n1 Substituted vide Finance Act, 2008. \r\n2 Added vide Finance Act, 2008. \r\n3 The word “and” omitted by Finance Act, 2019. \r\n4 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance \r\n(Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, pub","quote_sha256":"b752e74e67ce4939b25dc740d28683d6b01ed21142ff51830e0638f2668a143c","reader_fragment":"p-58354-60152-a3bfb3edff7d39dd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-58354-60152-a3bfb3edff7d39dd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-335dbfd1ee054c283dc1","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Federal Excise Officer” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":59199,"character_end":59261,"quote":"Substituted for “Federal Excise Officer” by Finance Act, 2010","quote_sha256":"cf3d89920acf735247558089ed50f1141de41adad13db413b0d29477f3f9b3d4","reader_fragment":"p-58354-60152-a3bfb3edff7d39dd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-58354-60152-a3bfb3edff7d39dd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":59029,"character_end":59491,"quote":"4[officer of \r\n \r\n1 Substituted vide Finance Act, 2008. \r\n2 Added vide Finance Act, 2008. \r\n3 The word “and” omitted by Finance Act, 2019. \r\n4 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance \r\n(Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 23 ","quote_sha256":"938a30afa26ca978bce9774fd93e06a8cff61c786a5e8d3ca433423049b5ac6e","reader_fragment":"p-58354-60152-a3bfb3edff7d39dd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-58354-60152-a3bfb3edff7d39dd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3046c5933a6fb85dc2eb","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":59842,"character_end":59866,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-58354-60152-a3bfb3edff7d39dd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-58354-60152-a3bfb3edff7d39dd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":59672,"character_end":60096,"quote":"rdinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n30 \r\nInland Revenue] any information or document required \r\nto be given or produced under this Act or rules made there \r\nunder; 1[and] \r\n 2[(d) a person who sells cigarettes in retail at a price lower \r\nthan the retail pric","quote_sha256":"f0c6350b6d0582180083a0e28a34c4d5c1ffe1423822efda9ceb1f54bb157c33","reader_fragment":"p-58354-60152-a3bfb3edff7d39dd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-58354-60152-a3bfb3edff7d39dd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b810586b10d802232654","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":61436,"character_end":61453,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-60152-61876-fbb4794b15b5e6f2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-60152-61876-fbb4794b15b5e6f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":61266,"character_end":61683,"quote":"ure of any dutiable \r\ngoods in contraven tion of the provisions of this Act or rules \r\nmade there under; 4[and] \r\n \r\n1 The word “and” inserted by Finance Act, 2019. \r\n2 New clause (d) inserted through Finance Act, 2019. \r\n3 Word and omitted by Finance Act, 2024. \r\n4 Word and inserted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n31 \r\n 1[(f) where the value of the plant an","quote_sha256":"48fe2a8c6c8b42bdbe6037959aba7f9261f62c13e50e6bedb66d5d05b609d9ec","reader_fragment":"p-60152-61876-fbb4794b15b5e6f2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-60152-61876-fbb4794b15b5e6f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d5a792347cd76f9eb7bf","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":61492,"character_end":61509,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-60152-61876-fbb4794b15b5e6f2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-60152-61876-fbb4794b15b5e6f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":61322,"character_end":61739,"quote":"visions of this Act or rules \r\nmade there under; 4[and] \r\n \r\n1 The word “and” inserted by Finance Act, 2019. \r\n2 New clause (d) inserted through Finance Act, 2019. \r\n3 Word and omitted by Finance Act, 2024. \r\n4 Word and inserted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n31 \r\n 1[(f) where the value of the plant and machinery is rupees fifty \r\nmillion and above, install","quote_sha256":"6a11e634a7626b742cdfaee6c71aa79e6d76072efe4e03bd71322af157a5e6aa","reader_fragment":"p-60152-61876-fbb4794b15b5e6f2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-60152-61876-fbb4794b15b5e6f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1fa18da187bebc0d37bc","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":61538,"character_end":61555,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-60152-61876-fbb4794b15b5e6f2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-60152-61876-fbb4794b15b5e6f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":61368,"character_end":61785,"quote":"r; 4[and] \r\n \r\n1 The word “and” inserted by Finance Act, 2019. \r\n2 New clause (d) inserted through Finance Act, 2019. \r\n3 Word and omitted by Finance Act, 2024. \r\n4 Word and inserted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n31 \r\n 1[(f) where the value of the plant and machinery is rupees fifty \r\nmillion and above, installs such plant and machinery, \r\ncommences produc","quote_sha256":"620458b26faf2fd53df10292d6519d8e08f95381bb419d823f02534636915986","reader_fragment":"p-60152-61876-fbb4794b15b5e6f2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-60152-61876-fbb4794b15b5e6f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7bebb6f0dce0ca4a068f","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2024","reason":"No unique full-title and year match in this 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Act, 2019. \r\n2 New clause (d) inserted through Finance Act, 2019. \r\n3 Word and omitted by Finance Act, 2024. \r\n4 Word and inserted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n31 \r\n 1[(f) where the value of the plant and machinery is rupees fifty \r\nmillion and above, installs such plant and machinery, \r\ncommences production or removes such plant and machinery \r\nwith","quote_sha256":"2798febfc9ca026b1e3c1f6876a941ccb592fb7e1d2e2d5f7d4c598761ea4175","reader_fragment":"p-60152-61876-fbb4794b15b5e6f2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-60152-61876-fbb4794b15b5e6f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-44b78707409880b92d16","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this 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New clause (d) inserted through Finance Act, 2019. \r\n3 Word and omitted by Finance Act, 2024. \r\n4 Word and inserted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n31 \r\n 1[(f) where the value of the plant and machinery is rupees fifty \r\nmillion and above, installs such plant and machinery, \r\ncommences production or removes such plant and machinery \r\nwithout prior permission of the Comm","quote_sha256":"60bdcdecc9c55b5f87f4832d0d19d2c3c2cbb4323eb7164e08ef27c84e6870db","reader_fragment":"p-60152-61876-fbb4794b15b5e6f2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-60152-61876-fbb4794b15b5e6f2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e390b90502922e1014a5","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":63554,"character_end":63571,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-61876-63575-33d8694479aab1d4","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-61876-63575-33d8694479aab1d4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":63384,"character_end":63801,"quote":"t which may extend to five years or both. \r\n(6) Any person who obstructs any 4[officer of Inland Revenue] or \r\n \r\n1 New clause (f) inserted by Finance Act, 2024. \r\n2 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) \r\nOrdinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the ","quote_sha256":"4231f7438f2cd5aed748809b317fae27502cc984e26087dca670d0670a6a8881","reader_fragment":"p-61876-63575-33d8694479aab1d4","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-61876-63575-33d8694479aab1d4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7c7667aa4efeb6591ad9","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":63578,"character_end":63626,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-63575-65323-8c8385238bf3040d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-63575-65323-8c8385238bf3040d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":63408,"character_end":63856,"quote":"ve years or both. \r\n(6) Any person who obstructs any 4[officer of Inland Revenue] or \r\n \r\n1 New clause (f) inserted by Finance Act, 2024. \r\n2 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) \r\nOrdinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 23 ","quote_sha256":"5da32bc9e52985d49666c14a3c15e419ad6105876ed6c50f366855565c111065","reader_fragment":"p-61876-63575-33d8694479aab1d4","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-61876-63575-33d8694479aab1d4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b25d24409e05198ecfad","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":64224,"character_end":64241,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-63575-65323-8c8385238bf3040d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-63575-65323-8c8385238bf3040d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":64054,"character_end":64471,"quote":"promulgated as Ordinance No. XXII of 2009, \r\ndated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n3 Words inserted by Finance Act, 2008. \r\n4 Substituted for “Federal Excise Officer” by Finan ce Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance \r\n(Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, publ","quote_sha256":"19fb77c269009840470bdacd206cde75479544aa7307793ff4da8f0c859adb9f","reader_fragment":"p-63575-65323-8c8385238bf3040d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-63575-65323-8c8385238bf3040d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3b7dcf8f012caf1303ed","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":64890,"character_end":64914,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-63575-65323-8c8385238bf3040d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-63575-65323-8c8385238bf3040d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":64720,"character_end":65144,"quote":"rdinance, 2009, promulgated as Ordinance No. XXII \r\nof 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\nThe Federal Excise Act, 2005 \r\n \r\n32 \r\nother public servant or any person acting in his aid or assistance, or duly \r\nemployed for the prevention of offences under this Act or rules made there \r\nunder in the execution of his duty or in the due seizing of any ","quote_sha256":"e0b146b9e35fdcf1b25f42243bb1976d2d97543cb30690f3ba2ac22dacd73fed","reader_fragment":"p-63575-65323-8c8385238bf3040d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-63575-65323-8c8385238bf3040d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c9a66528a432f3918ee0","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":67296,"character_end":67313,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-67083-68814-c4a9ba8284f3a8d1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-67083-68814-c4a9ba8284f3a8d1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":67126,"character_end":67543,"quote":"declare his duty payments in the \r\nreturn accordingly and other provisions of this section shall not apply in such \r\ncases. \r\n \r\n \r\n1 Added vide Finance Act, 2009. \r\nThe Federal Excise Act, 2005 \r\n \r\n33 \r\n(10) 1[Where any person is engaged in the manufacture or \r\nproduction of cigarettes 2[or un-manufactured tobacco] in the manner contrary \r\nto this Act or the rules made thereunder or othe","quote_sha256":"9744c3d63a6e3657cb543a15cb7a768f73bd14b25a4094f583f98ce006dda8c6","reader_fragment":"p-67083-68814-c4a9ba8284f3a8d1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-67083-68814-c4a9ba8284f3a8d1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-60da246ab9aa211b3f3a","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":67321,"character_end":67345,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-67083-68814-c4a9ba8284f3a8d1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-67083-68814-c4a9ba8284f3a8d1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":67151,"character_end":67575,"quote":" in the \r\nreturn accordingly and other provisions of this section shall not apply in such \r\ncases. \r\n \r\n \r\n1 Added vide Finance Act, 2009. \r\nThe Federal Excise Act, 2005 \r\n \r\n33 \r\n(10) 1[Where any person is engaged in the manufacture or \r\nproduction of cigarettes 2[or un-manufactured tobacco] in the manner contrary \r\nto this Act or the rules made thereunder or otherwise evades duty of excise on \r","quote_sha256":"77d84c4e5b2d6543887154033f66505c62fa0c554ca198c583ad256e1d246d40","reader_fragment":"p-67083-68814-c4a9ba8284f3a8d1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-67083-68814-c4a9ba8284f3a8d1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2d7b3d5617abae1f6dae","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":69707,"character_end":69724,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-68814-70562-99f9d460a7092130","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-68814-70562-99f9d460a7092130","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":69537,"character_end":69954,"quote":" any provision of this Act or \r\nrules made thereunder for which no penalty has specifically been provided \r\n \r\n1 Sub-section (10) substituted by Finance Act, 2017 \r\n2 Words inserted by Finance Supplementary (Amendment) Act, 2018 \r\n3 Words inserted by Finance Supplementary (Amendment) Act, 2018 \r\n4 New sub-section (10A) inserted through Finance Act, 2024. \r\n5 New sub-section (13) inserted","quote_sha256":"666bc3e60d3daf5b42ef7f087f2f17e077b4ba9226729c41c89300352d53f411","reader_fragment":"p-68814-70562-99f9d460a7092130","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-68814-70562-99f9d460a7092130","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6cd8b163d0b97230385a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":69902,"character_end":69919,"quote":"Finance Act, 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Appointment of Special Judges for trial of offen","quote_sha256":"d585177a070263265c1191ac98f4af76247630518cadf71bc99b1e3629907c57","reader_fragment":"p-68814-70562-99f9d460a7092130","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-68814-70562-99f9d460a7092130","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3ff1eaf02f6460d4a7eb","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":71972,"character_end":71989,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-70562-72255-1f1b93a4ff54fdf3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-70562-72255-1f1b93a4ff54fdf3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":71802,"character_end":72219,"quote":"ction (1) only upon a complaint in \r\nwriting made by such 2[officer of Inland Revenue] as may be authorized by \r\n \r\n1 Section 19A omitted through Finance Act, 2022. \r\n2 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. 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The same amendment was made by Finance \r\n(Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, publ","quote_sha256":"e154423f0a9c27287960cf86b0eb159f28528fca1b87d98a28fb2ffdd47b9d39","reader_fragment":"p-70562-72255-1f1b93a4ff54fdf3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-70562-72255-1f1b93a4ff54fdf3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bb8b0a2d58c452806cdf","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Federal Excise Officer” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":71995,"character_end":72056,"quote":"Substituted for “Federal Excise Officer” by Finance Act, 2010","quote_sha256":"54a5c1602dc289c609cc6210d5160956c913fea0baa6ac9887d99cfdd2dfc36b","reader_fragment":"p-70562-72255-1f1b93a4ff54fdf3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-70562-72255-1f1b93a4ff54fdf3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":71825,"character_end":72286,"quote":"omplaint in \r\nwriting made by such 2[officer of Inland Revenue] as may be authorized by \r\n \r\n1 Section 19A omitted through Finance Act, 2022. \r\n2 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. 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The same amendment was made by Finance \r\n(Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pa kistan \r\nExtraordinary Part I at pages 2","quote_sha256":"f3f8d2d7511a52f7967f2f614cc3582bbe6c4236e09314ccc27268d562c36258","reader_fragment":"p-70562-72255-1f1b93a4ff54fdf3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-70562-72255-1f1b93a4ff54fdf3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bcc529077ffea35c8316","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":72638,"character_end":72662,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-72255-74043-32c3e59e84250b90","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-72255-74043-32c3e59e84250b90","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":72468,"character_end":72892,"quote":"Ordinance, 2009, promulgated as Ordinance No. XXII of \r\n2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\nThe Federal Excise Act, 2005 \r\n \r\n35 \r\nthe Board in this behalf, by a general or special order in writing. \r\n (5) The provisions of Chapter XX of the Code of Criminal \r\nProcedure, 1898 (Act V of 1898), shall apply to trial of cases under this Act \r\nin so far","quote_sha256":"30c076c3540547e4bf019624eea3a016dfddea5ddf129635c942db2303805857","reader_fragment":"p-72255-74043-32c3e59e84250b90","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-72255-74043-32c3e59e84250b90","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-004c9b79fe45b70a84f9","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":74444,"character_end":74461,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-74043-75810-651de23aa1dac3d4","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-74043-75810-651de23aa1dac3d4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":74274,"character_end":74691,"quote":"an offence under this Act may arrest such \r\nperson after obtaining permission in writing from the 3[Commissioner] \r\n \r\n1 Section 21A inserted by Finance Act, 2010 w.e.f. June 5, 2010. \r\n2 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated Fe","quote_sha256":"2ab7972762ca46f494b9e494016660370c58556b52a9b7e786db7f1aa7a7fbf9","reader_fragment":"p-74043-75810-651de23aa1dac3d4","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-74043-75810-651de23aa1dac3d4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1995942d47eb2e0b9ea8","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Federal Excise Officer” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":74488,"character_end":74549,"quote":"Substituted for “Federal Excise Officer” by Finance Act, 2010","quote_sha256":"54a5c1602dc289c609cc6210d5160956c913fea0baa6ac9887d99cfdd2dfc36b","reader_fragment":"p-74043-75810-651de23aa1dac3d4","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-74043-75810-651de23aa1dac3d4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":74318,"character_end":74779,"quote":"person after obtaining permission in writing from the 3[Commissioner] \r\n \r\n1 Section 21A inserted by Finance Act, 2010 w.e.f. 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June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 2 3","quote_sha256":"400f05cf099624f5937efe6b602ed3bfd8b0fdea87f6a4720665455e2dd9ae95","reader_fragment":"p-74043-75810-651de23aa1dac3d4","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-74043-75810-651de23aa1dac3d4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b3e8102693e5c8d7a686","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this 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promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n36 \r\nconcerned: \r\nProvided that the 1[officer of Inland Revenue] shall immediately \r\nintimate the fact of the arrest of a person to the Special Judge who may \r\ndirect such Officer to produce that perso n at such time and pl","quote_sha256":"19a2d05fd9f88f86de59feeff719b2aee2336e84ab6da7209348f3376690d182","reader_fragment":"p-74043-75810-651de23aa1dac3d4","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-74043-75810-651de23aa1dac3d4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a9b1ec4ea3cb5cfd3f38","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this 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taken. \r\n (5) Nothing in sub -section (3) or sub -section (4) shall preclude \r\n \r\n \r\nThe Federal Excise Act, 2005 \r\n \r\n37 \r\nthe Special Judge or the Magistrate from remanding any such person to the \r\ncustody of the 1[officer of Inland Revenue] holding inquiry against t hat \r\nperson if such Officer makes a request in writing, to that effect ","quote_sha256":"e8d265ef8e4bca3a7c891af90808a8f774c938756a118fb6db37fb1f5522f673","reader_fragment":"p-77537-79321-506d1b9e780219d4","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-77537-79321-506d1b9e780219d4","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-38f614065f61e9b5e126","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Federal Excise Officer” by Finance Act, 2010","reason":"No unique full-title and year match in this 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2010","quote_sha256":"54a5c1602dc289c609cc6210d5160956c913fea0baa6ac9887d99cfdd2dfc36b","reader_fragment":"p-79321-81046-367ced5d378af640","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-79321-81046-367ced5d378af640","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":79804,"character_end":80265,"quote":"] and with his approval may release him on his executing a \r\nbond with or without sureties and shall direct such person to appear, as and \r\n \r\n1 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as O rdinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23","quote_sha256":"b140c9ddc92f1078add119f9d2badb3e4ba7d22c52f0871213a3884236c6dbe7","reader_fragment":"p-79321-81046-367ced5d378af640","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-79321-81046-367ced5d378af640","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-89a10b09251d3c7adf26","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":80619,"character_end":80667,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-79321-81046-367ced5d378af640","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-79321-81046-367ced5d378af640","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":80449,"character_end":80897,"quote":"rdinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n2 Substituted for “Collector” by Finance Act, 2010 w .e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23","quote_sha256":"db7c8f30e9802cb20a19ef2041248439d27892f014f0123c463737a08f3afe50","reader_fragment":"p-79321-81046-367ced5d378af640","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-79321-81046-367ced5d378af640","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6dd1485269149bc969b3","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":81249,"character_end":81273,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-81046-82835-3b1ab981146cd6f0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-81046-82835-3b1ab981146cd6f0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":81079,"character_end":81503,"quote":"Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\nThe Federal Excise Act, 2005 \r\n \r\n38 \r\nwhen required, before the Special Judge and may make a report to the \r\nSpecial Judge for the discharge of such person and shall make a full report \r\nof the case of his immediate superior. \r\n \r\n (9) The Special Judge to","quote_sha256":"a235350593574910bf518a1101a076fba392cefe3072f9cf28cc15ed27fccf87","reader_fragment":"p-81046-82835-3b1ab981146cd6f0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-81046-82835-3b1ab981146cd6f0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f6ac6014aec75317cbfd","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Federal Excise Officer” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":83274,"character_end":83335,"quote":"Substituted for “Federal Excise Officer” by Finance Act, 2010","quote_sha256":"54a5c1602dc289c609cc6210d5160956c913fea0baa6ac9887d99cfdd2dfc36b","reader_fragment":"p-82835-84598-f596a7d48fb09721","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-82835-84598-f596a7d48fb09721","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":83104,"character_end":83565,"quote":"hout prejudice to the foregoing provisions of this section, \r\nthe 2[Board, with the approval of the Federal Minister -in-charge,] may, by \r\n \r\n1 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"06d237708eb94bd747faa423028405f2cd221d6b7b4420bf5fbdba29663f9e3f","reader_fragment":"p-82835-84598-f596a7d48fb09721","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-82835-84598-f596a7d48fb09721","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-677596b41a78cb567d1a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this 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2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n2 The words “Federal Government” substituted through Finance Act, 2019. \r\nThe Federal Excise Act, 2005 \r\n \r\n39 \r\nnotification in the of ficial Gazette, authorize any other officer working \r\nunder the Board to exercise the powers and perform the functions of a \r\n1[officer of Inland Revenue] under thi","quote_sha256":"749d43ee49c22194e48c2656b6523fc1630b3b966ef2c6715567671a3207c818","reader_fragment":"p-82835-84598-f596a7d48fb09721","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-82835-84598-f596a7d48fb09721","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-45d3531c675d1b723e7c","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":83994,"character_end":84018,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-82835-84598-f596a7d48fb09721","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-82835-84598-f596a7d48fb09721","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":83824,"character_end":84248,"quote":"8, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n2 The words “Federal Government” substituted through Finance Act, 2019. \r\nThe Federal Excise Act, 2005 \r\n \r\n39 \r\nnotification in the of ficial Gazette, authorize any other officer working \r\nunder the Board to exercise the powers and perform the functions of a \r\n1[officer of Inland Revenue] under this section, subject to such condi","quote_sha256":"3fe4c726910aec2fd4ebeceeef8507eed083bc80708f4151007421b89416854b","reader_fragment":"p-82835-84598-f596a7d48fb09721","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-82835-84598-f596a7d48fb09721","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2abc12c6d71b46fe5d8c","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":85763,"character_end":85811,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-84598-86391-aad2a1ab1ca1d06e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-84598-86391-aad2a1ab1ca1d06e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":85593,"character_end":86041,"quote":") shall be applicable to requisitions for \r\nattendance under this section. \r\n (3) Every such inquiry as aforesaid shall be deemed to be a \r\n \r\n1 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"55ade2d4fad35ae6a402ff9d8e262dc7ef7b5da77f9d60325f2569dd125830e3","reader_fragment":"p-84598-86391-aad2a1ab1ca1d06e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-84598-86391-aad2a1ab1ca1d06e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fd7d7708b78e919b4064","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Federal Excise Officer” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":86394,"character_end":86455,"quote":"Substituted for “Federal Excise Officer” by Finance Act, 2010","quote_sha256":"54a5c1602dc289c609cc6210d5160956c913fea0baa6ac9887d99cfdd2dfc36b","reader_fragment":"p-86391-88131-8c29dd8f555d8ed6","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-86391-88131-8c29dd8f555d8ed6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":86224,"character_end":86685,"quote":"dinance, 2009, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n \r\n2 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"db5edeb05f4859d91f8a3520a89b059ca14128d32222f69590474f7d0c383a7a","reader_fragment":"p-84598-86391-aad2a1ab1ca1d06e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-84598-86391-aad2a1ab1ca1d06e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-db8a3b0347cd8cc194f9","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":87040,"character_end":87064,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-86391-88131-8c29dd8f555d8ed6","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-86391-88131-8c29dd8f555d8ed6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":86870,"character_end":87294,"quote":"inance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n40 \r\n\"judicial proceeding\" within the meaning of section 193 and section 228 of \r\nthe Pakistan Penal Code (XLV of 1860). \r\n 24. Officers required to assist 1[officer of Inlan d Revenue] .– \r\nAll officers of Police and Custom","quote_sha256":"b4e1b3082a323f5bd19e0c7621530fa4fa0d36ff85977e078cd8ad7162e02200","reader_fragment":"p-86391-88131-8c29dd8f555d8ed6","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-86391-88131-8c29dd8f555d8ed6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7d813c54e75d592ae286","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":87557,"character_end":87581,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-86391-88131-8c29dd8f555d8ed6","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-86391-88131-8c29dd8f555d8ed6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":87387,"character_end":87811,"quote":"on of land -revenue, and all \r\nvillage officers shall assist the 1[officer of Inland Revenue] in the execution \r\nof this Act as and when required by such Officers. \r\nThe Federal Excise Act, 2005 \r\n \r\n41 \r\nCHAPTER IV \r\n \r\nSEARCHES, ARRESTS AND SEIZURES \r\n \r\n 25. Searches and arrests how to be made. – All searches or \r\narrests made under this Act or any rules made there under and all arrests \r\nmade under this Act shall be","quote_sha256":"ee60b3cde0aa55c50c73bed7f95fc997bfe230147f3dc65caecb6bfdad0f0fac","reader_fragment":"p-86391-88131-8c29dd8f555d8ed6","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-86391-88131-8c29dd8f555d8ed6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-87b0e60318ea9e33a290","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89416,"character_end":89433,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89246,"character_end":89663,"quote":"bligations as provided under \r\nother relevant provisions of the Act and rules made there under, for release \r\n \r\n1 Sub-section (1) substituted by Finance Act, 2020. \r\n2 In section 26, in sub-section (1), after the word “thereunder”, the expression “or such goods without affixing \r\nor affixing counterfeit tax stamps, bar codes, banderoles, stickers, labels or bar codes, as required under \r\ns","quote_sha256":"7f8f061c3718bee810b69422fcc1fbce4ae2746754c36efe8abd8df2f3ebe26e","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0e615403b01b9df06eb6","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89698,"character_end":89715,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89528,"character_end":89945,"quote":"oods without affixing \r\nor affixing counterfeit tax stamps, bar codes, banderoles, stickers, labels or bar codes, as required under \r\nsection 45A of this Act inserted by Finance Act, 2025. \r\n3 Marginal note expression substituted by Finance Act, 2020. \r\n4 In section 2 7, in sub -section (1), after the word “counterfeiting”, the expression “or such goods without \r\naffixing or affixing counterfeit ed tax stamps, ba","quote_sha256":"9679bfab2be8974ee87872377fa12286fb25c7253b498f57be836d27043fbfbc","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ad7915ab738a54e81998","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89761,"character_end":89778,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89591,"character_end":90008,"quote":" codes, banderoles, stickers, labels or bar codes, as required under \r\nsection 45A of this Act inserted by Finance Act, 2025. \r\n3 Marginal note expression substituted by Finance Act, 2020. \r\n4 In section 2 7, in sub -section (1), after the word “counterfeiting”, the expression “or such goods without \r\naffixing or affixing counterfeit ed tax stamps, banderoles, stick ers, labels or bar codes, as required under \r\ns","quote_sha256":"633006c329bf0d71da8e7260b15ef0e1b8957583427043fa60d532907603cdf7","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d04be2c98776cfadd24d","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":90043,"character_end":90060,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-89894-91686-f08b41a4976007a5","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-89894-91686-f08b41a4976007a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89873,"character_end":90290,"quote":"such goods without \r\naffixing or affixing counterfeit ed tax stamps, banderoles, stick ers, labels or bar codes, as required under \r\nsection 45A of this Act inserted by Finance Act, 2025. \r\n5 Expression substituted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n42 \r\nof such 3[dutiable goods ] in lieu of confiscation provided that if such \r\nrelease is not claimed or availed, no reduction or abatement in","quote_sha256":"8e2a85d2db6b28a2c2b4fd4558825ebab707bd3d6772bc8d8ea5755bd32f0848","reader_fragment":"p-88131-89894-c78f762215c020fd","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-88131-89894-c78f762215c020fd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aa9460d9966fb5dfbbb4","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":90092,"character_end":90109,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-89894-91686-f08b41a4976007a5","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-89894-91686-f08b41a4976007a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89922,"character_end":90339,"quote":"feit ed tax stamps, banderoles, stick ers, labels or bar codes, as required under \r\nsection 45A of this Act inserted by Finance Act, 2025. \r\n5 Expression substituted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n42 \r\nof such 3[dutiable goods ] in lieu of confiscation provided that if such \r\nrelease is not claimed or availed, no reduction or abatement in respect of \r\namounts of duty, penalties and fine","quote_sha256":"1de9625b9d77cbc1d6788001674939e917916432a4cb2bce530830181e95b4c5","reader_fragment":"p-89894-91686-f08b41a4976007a5","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-89894-91686-f08b41a4976007a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-67ebb14f3daea0121204","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":90117,"character_end":90141,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-89894-91686-f08b41a4976007a5","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-89894-91686-f08b41a4976007a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":89947,"character_end":90371,"quote":"eroles, stick ers, labels or bar codes, as required under \r\nsection 45A of this Act inserted by Finance Act, 2025. \r\n5 Expression substituted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n42 \r\nof such 3[dutiable goods ] in lieu of confiscation provided that if such \r\nrelease is not claimed or availed, no reduction or abatement in respect of \r\namounts of duty, penalties and fine shall be admissible in case suc","quote_sha256":"0805b01697233438fa29a9bfa88b2a24220f3a581dfd56b7594f504a8ded7982","reader_fragment":"p-89894-91686-f08b41a4976007a5","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-89894-91686-f08b41a4976007a5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cabdf79cefb0d6f2ee49","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":91893,"character_end":91941,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-91686-93460-7734f7301d40c515","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-91686-93460-7734f7301d40c515","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":91723,"character_end":92171,"quote":"re the Special Judge, release of \r\nconveyance under sub -section (1) shall not be allowed without prior \r\npermission of the Special Judge. \r\n \r\n1 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"49b6f4c5aa78a08bff040c35a7ab7c7c02ad793f984f862f8f8c56977602c129","reader_fragment":"p-91686-93460-7734f7301d40c515","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-91686-93460-7734f7301d40c515","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f56c908047148ab15d8d","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":92554,"character_end":92571,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-91686-93460-7734f7301d40c515","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-91686-93460-7734f7301d40c515","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":92384,"character_end":92801,"quote":" Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 Sub-section (4) inserted by Finance Act, 2025. \r\nThe Federal Excise Act, 2005 \r\n \r\n43 \r\nCHAPTER V \r\nPOWERS, ADJUDICATION AND APPEALS \r\n 29. Appointment of Federal excise officers and delegation of \r\npowers.—1[(1) For the purposes of this Act and rules made there under, th","quote_sha256":"fbd3de305e8d73a703f6e88bc69ec6490aca557297ae943b5cf37e30b695873d","reader_fragment":"p-91686-93460-7734f7301d40c515","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-91686-93460-7734f7301d40c515","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7dfa18e77301890b7e95","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":92582,"character_end":92606,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-91686-93460-7734f7301d40c515","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-91686-93460-7734f7301d40c515","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":92412,"character_end":92836,"quote":" dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 Sub-section (4) inserted by Finance Act, 2025. \r\nThe Federal Excise Act, 2005 \r\n \r\n43 \r\nCHAPTER V \r\nPOWERS, ADJUDICATION AND APPEALS \r\n 29. Appointment of Federal excise officers and delegation of \r\npowers.—1[(1) For the purposes of this Act and rules made there under, the \r\nBoard may, by notification in t","quote_sha256":"a02221091420934f316c296bf0bd4b66305b6df35c22cc59c581e38c52db5520","reader_fragment":"p-91686-93460-7734f7301d40c515","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-91686-93460-7734f7301d40c515","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6f4ed2a91feba7a8f577","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":93813,"character_end":93830,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-93460-95209-ea08257f1df91ffe","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-93460-95209-ea08257f1df91ffe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":93643,"character_end":94060,"quote":"Board and \r\nCommissioner Inland Revenue shall be subordinate to the Chief \r\nCommissioner Inland Revenue. \r\n \r\n \r\n1 Sub-section (1) substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"f938794bd506d29c6e350b40ce319f2145695436a379b739e5b3c44682e8a4b4","reader_fragment":"p-93460-95209-ea08257f1df91ffe","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-93460-95209-ea08257f1df91ffe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-91d9cf81863ad6d663fe","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":94439,"character_end":94456,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-93460-95209-ea08257f1df91ffe","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-93460-95209-ea08257f1df91ffe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":94269,"character_end":94686,"quote":" as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n2 Clauses (ea) & (fa) added by Finance Act, 2017 \r\n3 Section (1A), (1B) and (1C) inserted by Finance Act , 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010, publish","quote_sha256":"91f50706e66f0dec706592015e594030ec9dd91349545a4d49ad356548623816","reader_fragment":"p-93460-95209-ea08257f1df91ffe","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-93460-95209-ea08257f1df91ffe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8ff5cf748930b4692a7f","source":"pk-code-7ac8be5f7a398200","title":"Finance Act , 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":94501,"character_end":94519,"quote":"Finance Act , 2010","quote_sha256":"251fc565a3eb4e4d5befc5ff7e39266a8f803cb7d5b4a9e75162d40878a8f19e","reader_fragment":"p-93460-95209-ea08257f1df91ffe","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-93460-95209-ea08257f1df91ffe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":94331,"character_end":94749,"quote":"ished in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n2 Clauses (ea) & (fa) added by Finance Act, 2017 \r\n3 Section (1A), (1B) and (1C) inserted by Finance Act , 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"52d8ed6a464d7ea160b000b72dbd497b0d89f05bc23938fa19a2b8ca49ca43e9","reader_fragment":"p-93460-95209-ea08257f1df91ffe","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-93460-95209-ea08257f1df91ffe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6b06c00c7ea68bc34182","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":95104,"character_end":95128,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-93460-95209-ea08257f1df91ffe","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-93460-95209-ea08257f1df91ffe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":94934,"character_end":95358,"quote":"inance, 2009, promulgated as Ordinance No. \r\nXXII of 2009, dated October 28, 2009, published in the Ga zette of Pakistan Extraordinary Part I at pages \r\n229 to 259 \r\nThe Federal Excise Act, 2005 \r\n \r\n44 \r\n 1[(1AA) The Chief Commissioners Inland Revenue shall perform their \r\nfunctions in respect of such persons or classes of persons or such areas as \r\nthe Board may direct. \r\n \r\n 4(1AB) The Commissioners Inland Revenue sha","quote_sha256":"20cecfc665e8e4a38f3413b03f23360e969db5ed70c8e7a65af2b964c1b50540","reader_fragment":"p-93460-95209-ea08257f1df91ffe","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-93460-95209-ea08257f1df91ffe","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-55ddaa5f16371ec84564","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2017","reason":"No unique full-title and year match in this 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Gazette; \r\n \r\n 5[(aa) The Board may, by notification in the official Gazette,– \r\n \r\n1 Sub-sections (1AA) & (1AB) added by Finance Act, 2017 \r\n2 The expression inserted by Finance Act, 2017 \r\n3 The expressions inserted by Finance Act, 2017 \r\n4 Substituted vide Finance Act, 2007. \r\n5 New clause “aa” added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n45","quote_sha256":"4e46f12f3a5c448da1f20989a949f2eccf83c947835b9a4a219e8d0154dfe5ec","reader_fragment":"p-95209-96959-98e121783c63deda","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-95209-96959-98e121783c63deda","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a092133f632372581019","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2017","reason":"No unique full-title and year match in this 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Finance Act, 2017 \r\n2 The expression inserted by Finance Act, 2017 \r\n3 The expressions inserted by Finance Act, 2017 \r\n4 Substituted vide Finance Act, 2007. \r\n5 New clause “aa” added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n45 \r\n (i) specify the functions and jurisdiction of the Directorate \r\nGeneral and its officers; and \r\n(ii) confer the powers of authorities spe","quote_sha256":"90d472e18a8b650b820da8b73ad73fede65a15270452873e5295c3d354b2906a","reader_fragment":"p-96959-98732-41d415778b2a78b2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-96959-98732-41d415778b2a78b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5093bdb4c57ce5898f2c","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2018","reason":"No unique full-title and year match in this 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\r\n3 The expressions inserted by Finance Act, 2017 \r\n4 Substituted vide Finance Act, 2007. \r\n5 New clause “aa” added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n45 \r\n (i) specify the functions and jurisdiction of the Directorate \r\nGeneral and its officers; and \r\n(ii) confer the powers of authorities specified i n 1[sub-\r\nsection (1) of section 29] upon the Directorate General \r\nand ","quote_sha256":"cf3aad7b09d7a2a90c9866ffbaaaf8d437e520258e2d78180c6def0a5f4b9576","reader_fragment":"p-96959-98732-41d415778b2a78b2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-96959-98732-41d415778b2a78b2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-46c2c8c8f53a313b08fc","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this 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Directorate-\r\nGeneral of law.] \r\n \r\n1 Words substituted by Finance Supplementary (Second Amendment) Act, 2019 \r\n2 Omitted vide Finance Act, 2007. \r\n3 Word omitted by Finance Act, 2023 \r\n4 Words substituted by Finance Act, 2022. \r\n5 For full stop semi colon substituted and word “and” added by Finance Act, 2023 \r\n6 Word “and” omitted by Tax Laws (Amendment) Act, 2024. \r\n7 ","quote_sha256":"894db68efbbdd350123187dc93a99ff06efb2362b682764ae01d002d1879b51c","reader_fragment":"p-98732-100521-8447a12b19c7889c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-98732-100521-8447a12b19c7889c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3895c766402213eb50db","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2023","reason":"No unique full-title and year match in this 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substituted by Finance Supplementary (Second Amendment) Act, 2019 \r\n2 Omitted vide Finance Act, 2007. \r\n3 Word omitted by Finance Act, 2023 \r\n4 Words substituted by Finance Act, 2022. \r\n5 For full stop semi colon substituted and word “and” added by Finance Act, 2023 \r\n6 Word “and” omitted by Tax Laws (Amendment) Act, 2024. \r\n7 New clause added by Finance Act, 2023 \r","quote_sha256":"3a3f6de50beaa220a692a49733e44afc3b9826cb9214c8ac3b73e6278034f5b6","reader_fragment":"p-98732-100521-8447a12b19c7889c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-98732-100521-8447a12b19c7889c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8cf9f861e61171b9a1e8","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2022","reason":"No unique full-title and year match in this 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Word omitted by Finance Act, 2023 \r\n4 Words substituted by Finance Act, 2022. \r\n5 For full stop semi colon substituted and word “and” added by Finance Act, 2023 \r\n6 Word “and” omitted by Tax Laws (Amendment) Act, 2024. \r\n7 New clause added by Finance Act, 2023 \r\n8 For the full stop, a colon and the word \"and\" substituted by Tax Laws (Amendment) Act, 2024. \r\n9 New clause (e) added by Tax","quote_sha256":"0e0efe1dd20c486d9414fa26912de679a95a63b0ccc04143768c40f2f9409bf7","reader_fragment":"p-98732-100521-8447a12b19c7889c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-98732-100521-8447a12b19c7889c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-05e4d84c25c75c2595f0","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2023","reason":"No unique full-title and year match in this 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semi colon substituted and word “and” added by Finance Act, 2023 \r\n6 Word “and” omitted by Tax Laws (Amendment) Act, 2024. \r\n7 New clause added by Finance Act, 2023 \r\n8 For the full stop, a colon and the word \"and\" substituted by Tax Laws (Amendment) Act, 2024. \r\n9 New clause (e) added by Tax Laws (Amendment) Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n46 \r\n \r\n (3) 1[The Board or the Chi","quote_sha256":"05b814b0b2aac053f9f6361cac00fe40ad992677b7c90bae08f4b166510fae9e","reader_fragment":"p-98732-100521-8447a12b19c7889c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-98732-100521-8447a12b19c7889c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bbe711e5bc3fabd46fe1","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this 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full stop, a colon and the word \"and\" substituted by Tax Laws (Amendment) Act, 2024. \r\n9 New clause (e) added by Tax Laws (Amendment) Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n46 \r\n \r\n (3) 1[The Board or the Chief Commissioner with the approval of \r\nthe Board, may], empower by name or designation,— \r\n \r\n (a) any 2[Additional Commissioner Inland Revenue] or 3[Deputy \r\nCommissioner Inland Revenue] ","quote_sha256":"94596019cd1629c041a1d802d3d6d85de903b4e26d1b0245f72d50b5252e2cb5","reader_fragment":"p-98732-100521-8447a12b19c7889c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-98732-100521-8447a12b19c7889c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-823fd7d8ed5d135c35e1","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this 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June 5, 2010. The same \r\namendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of \r\nThe Federal Excise Act, 2005 \r\n \r\n47 \r\nof the powers of a 1[Deputy Commissioner Inland Revenue]; \r\nand \r\n (d) any other 2[officer of Inland Revenue] to exercise any of the \r\npowers of a 3[Commissioner Inland Revenue] , 1[Additional \r\nCommissioner Inland Reve","quote_sha256":"6183a4c5a6f04cef5847854bb921dcc6085bf364b59f05ead896f102cec5aa9c","reader_fragment":"p-102236-104015-39fdaa9974588ad0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-102236-104015-39fdaa9974588ad0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e1e33407bb070aa4c6d0","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Deputy Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":104828,"character_end":104883,"quote":"Substituted for “Deputy Collector” by Finance Act, 2010","quote_sha256":"5341bd98aae1d7608e6ad433809e931403d328182f1ccb393544ea9ff5aef996","reader_fragment":"p-104015-105769-aefa024fcb746bc9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-104015-105769-aefa024fcb746bc9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":104658,"character_end":105113,"quote":"dinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette o f Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n1 Substituted for “Deputy Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"1069597ec324e329286d2403a7f06798e13822f4f3e32b572443cb2e03b110a7","reader_fragment":"p-104015-105769-aefa024fcb746bc9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-104015-105769-aefa024fcb746bc9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-194ffabfc584663b64e0","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Officer of Inland Revenue” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":105466,"character_end":105530,"quote":"Substituted for “Officer of Inland Revenue” by Finance Act, 2010","quote_sha256":"e914ad52bf346d769941c1e8238bd92c4d7253f41a2e1f0e0297a526574f27d5","reader_fragment":"p-104015-105769-aefa024fcb746bc9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-104015-105769-aefa024fcb746bc9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":105296,"character_end":105760,"quote":"rdinance, 2009, promulgated as Ordinance No. \r\nXXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages \r\n229 to 259 \r\n2 Substituted for “Officer of Inland Revenue” by Finance Act, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of \r\n2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"2fb00b53dee17056f7d5d5cfd94e9cc77221ee8dfcecb58be1d014111cdf7492","reader_fragment":"p-104015-105769-aefa024fcb746bc9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-104015-105769-aefa024fcb746bc9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1a86285d2b1924f4317f","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Collector of Federal Excise” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":106112,"character_end":106178,"quote":"Substituted for “Collector of Federal Excise” by Finance Act, 2010","quote_sha256":"5656c7bf457c4f3dcd715f3b296b8cfd08e9f858513dbb6d6dede0a40a486563","reader_fragment":"p-105769-107506-ffe28299e7ad4e59","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-105769-107506-ffe28299e7ad4e59","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":105942,"character_end":106408,"quote":"rdinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n3 Substituted for “Collector of Federal Excise” by Finance Act, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of \r\n2010, dated February 6, 2010, publ ished in the Gazette of Pakistan Extraordinary Part I at pages 23","quote_sha256":"ab3582263ad0f30042b7da3daf584f18ccf8857ef8632e0b64fff5bf6286d644","reader_fragment":"p-105769-107506-ffe28299e7ad4e59","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-105769-107506-ffe28299e7ad4e59","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a24d783fe7957b86696b","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":106789,"character_end":106806,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-105769-107506-ffe28299e7ad4e59","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-105769-107506-ffe28299e7ad4e59","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":106619,"character_end":107036,"quote":" as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n4 Sub-section (4) omitted by Finance Act, 2010 w.e.f. June 5, 2010. \r\n5 New section inserted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n48 \r\nRevenue shall be to detect, analyze, investigate, combat and prevent tax \r\nfraud. \r\n (3) The tax fraud Investigatio","quote_sha256":"be617407a844bf08ff4a89ab87999d26d29887bab2eaa4b833e1296166ca7763","reader_fragment":"p-105769-107506-ffe28299e7ad4e59","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-105769-107506-ffe28299e7ad4e59","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-11e52841e3621a2e38a6","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":106859,"character_end":106876,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-105769-107506-ffe28299e7ad4e59","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-105769-107506-ffe28299e7ad4e59","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":106689,"character_end":107106,"quote":" the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n4 Sub-section (4) omitted by Finance Act, 2010 w.e.f. June 5, 2010. \r\n5 New section inserted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n48 \r\nRevenue shall be to detect, analyze, investigate, combat and prevent tax \r\nfraud. \r\n (3) The tax fraud Investigation Wing Inland Revenue shall \r\ncomprise Fraud Intelligence and Analysis","quote_sha256":"7ffa16317aa9432cf4862badc8b8fdd02ef891195823d98bb9875d3b04459c58","reader_fragment":"p-105769-107506-ffe28299e7ad4e59","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-105769-107506-ffe28299e7ad4e59","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-212bb894ef1ff2282453","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":106884,"character_end":106908,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-105769-107506-ffe28299e7ad4e59","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-105769-107506-ffe28299e7ad4e59","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":106714,"character_end":107138,"quote":"Extraordinary \r\nPart I at pages 229 to 259 \r\n4 Sub-section (4) omitted by Finance Act, 2010 w.e.f. June 5, 2010. \r\n5 New section inserted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n48 \r\nRevenue shall be to detect, analyze, investigate, combat and prevent tax \r\nfraud. \r\n (3) The tax fraud Investigation Wing Inland Revenue shall \r\ncomprise Fraud Intelligence and Analysis Unit, Fraud Investigation Unit,","quote_sha256":"919c3ab4a4a5c878026b185c1d9dcca6e21dce8aa528f0e0e0e8a3aef01e9d51","reader_fragment":"p-105769-107506-ffe28299e7ad4e59","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-105769-107506-ffe28299e7ad4e59","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d13f880a0f54db7e2868","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":108796,"character_end":108820,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-107506-109257-ef200db136f62c9c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-107506-109257-ef200db136f62c9c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":108626,"character_end":109050,"quote":"rge such duties \r\nas are conferred or imposed on him under this Act an d he shall also be \r\ncompetent to exercise all powers and discharge all dut ies or functions \r\nThe Federal Excise Act, 2005 \r\n \r\n49 \r\nconferred or imposed upon any officer subordinate to him. \r\n (2) Notwithstanding anything contained in this Act or the rules \r\nmade there under, the Board may, by general or special order, impose such \r\nlimitations or c","quote_sha256":"d52249f809c4d9317c5265d1d1e867f6400b3b0a4f265e8fb11e140b46aec1c1","reader_fragment":"p-107506-109257-ef200db136f62c9c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-107506-109257-ef200db136f62c9c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3e8b0788f10764a2ac3d","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Federal Excise Officer” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":109879,"character_end":109940,"quote":"Substituted for “Federal Excise Officer” by Finance Act, 2010","quote_sha256":"54a5c1602dc289c609cc6210d5160956c913fea0baa6ac9887d99cfdd2dfc36b","reader_fragment":"p-109257-111045-4f2d5f1d62643026","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-109257-111045-4f2d5f1d62643026","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":109709,"character_end":110170,"quote":" Inland Revenue up to the rank of 7[Additional Commissioner \r\nInland Revenue] , other than a decision or order or notice given or action \r\n \r\n1 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette o f Pakistan Extraordinary Part I at pages 23","quote_sha256":"e646bdd7aad299ac6aee9c678364d20c855df5639df1f5e2f0496641f4f53543","reader_fragment":"p-109257-111045-4f2d5f1d62643026","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-109257-111045-4f2d5f1d62643026","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1dddf28450003c8b9d4e","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":110547,"character_end":110564,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-109257-111045-4f2d5f1d62643026","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-109257-111045-4f2d5f1d62643026","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":110377,"character_end":110794,"quote":"ted as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n2 Section (31) omitted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance \r\n(Amendment) Ordinance, 2 010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23","quote_sha256":"e1be68e7c0f3168d22435dd03bb78c8087f7fce88a07163d179cc120e412d27d","reader_fragment":"p-109257-111045-4f2d5f1d62643026","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-109257-111045-4f2d5f1d62643026","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-89e4314686ac773db233","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":111178,"character_end":111195,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-111045-112806-d86743f2f9ce0649","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-111045-112806-d86743f2f9ce0649","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":111008,"character_end":111425,"quote":" Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n3 Substituted for “Collector” b y Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"bba4efa678ebcd11a81bda5d9c596a61554bd3e9212a5caef7d16cead544986e","reader_fragment":"p-109257-111045-4f2d5f1d62643026","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-109257-111045-4f2d5f1d62643026","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8ba378a192b5a44c9320","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":111789,"character_end":111806,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-111045-112806-d86743f2f9ce0649","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-111045-112806-d86743f2f9ce0649","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":111619,"character_end":112036,"quote":"09, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n4 Numbered vide Finance Act, 2006. \r\n5 Expression “an SOE or” inserted by Finance Act, 2025. \r\n6 Expression omitted by Finance Act, 2025. \r\n7 Substituted for “Additional Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Fin","quote_sha256":"d44322253b372fb82b800d8f3630cf9cd9b057fbafb7356b061401737d0180bc","reader_fragment":"p-111045-112806-d86743f2f9ce0649","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-111045-112806-d86743f2f9ce0649","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6cfef4e5081febfb38b8","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":111847,"character_end":111864,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-111045-112806-d86743f2f9ce0649","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-111045-112806-d86743f2f9ce0649","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":111677,"character_end":112094,"quote":"ober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n4 Numbered vide Finance Act, 2006. \r\n5 Expression “an SOE or” inserted by Finance Act, 2025. \r\n6 Expression omitted by Finance Act, 2025. \r\n7 Substituted for “Additional Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance","quote_sha256":"137aa8e5a3a43cc43ada81248d81456d82381d43e6f45872288689a920245209","reader_fragment":"p-111045-112806-d86743f2f9ce0649","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-111045-112806-d86743f2f9ce0649","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6a9c563723013fae6cfe","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":111895,"character_end":111912,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-111045-112806-d86743f2f9ce0649","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-111045-112806-d86743f2f9ce0649","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":111725,"character_end":112142,"quote":"tan Extraordinary Part I at pages 229 to 259 \r\n4 Numbered vide Finance Act, 2006. \r\n5 Expression “an SOE or” inserted by Finance Act, 2025. \r\n6 Expression omitted by Finance Act, 2025. \r\n7 Substituted for “Additional Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010, publ","quote_sha256":"177f9be579737d92c6b317702ecd8c1567251d2b16968c267c8004bb359f2b7f","reader_fragment":"p-111045-112806-d86743f2f9ce0649","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-111045-112806-d86743f2f9ce0649","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a503fe6d0e42b7c83c44","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Additional Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":111919,"character_end":111978,"quote":"Substituted for “Additional Collector” by Finance Act, 2010","quote_sha256":"e4bccfdbe63e9c0ee91a54b08f76152c5fd5235c601bf605aef658f3d77f2dcc","reader_fragment":"p-111045-112806-d86743f2f9ce0649","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-111045-112806-d86743f2f9ce0649","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":111749,"character_end":112208,"quote":" at pages 229 to 259 \r\n4 Numbered vide Finance Act, 2006. \r\n5 Expression “an SOE or” inserted by Finance Act, 2025. \r\n6 Expression omitted by Finance Act, 2025. \r\n7 Substituted for “Additional Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February \r\n6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"bcf24837f830793c03ddd2d023018c65b42a6b798100f5a77f9fcd95d0aa2988","reader_fragment":"p-111045-112806-d86743f2f9ce0649","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-111045-112806-d86743f2f9ce0649","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-46b0151de6c60edb7526","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":112563,"character_end":112587,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-111045-112806-d86743f2f9ce0649","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-111045-112806-d86743f2f9ce0649","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":112393,"character_end":112817,"quote":"inance, 2009, promulgated as Ordinance No. \r\nXXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages \r\n229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n50 \r\ntaken for recovery of the arrears of duty under this Act or rules made there \r\nunder may within thirty days of receipt of such decision or order prefer \r\nappeal there from to the 3[Commissioner] (Appeals). \r\n 1[(1A) whe","quote_sha256":"ffe6d9d8fa5a86ee3026237b03261aee053c37b5a3fe52b77cef692cb9061b26","reader_fragment":"p-111045-112806-d86743f2f9ce0649","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-111045-112806-d86743f2f9ce0649","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-64e428bad5a161144089","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":114132,"character_end":114149,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-112806-114580-f4977d7a75140a32","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-112806-114580-f4977d7a75140a32","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":113962,"character_end":114379,"quote":"a \r\ncompany, one thousand rupees.] \r\n \r\n 3[(2) The 4[Commissioner] (Appeals) may, after giving both parties \r\n \r\n1 Sub section (1A) inserted vid Finance Act, 2013. \r\n2 New sub-sections (1B) and (1C) inserted by Finance Act, 2020. \r\n3 Added vide Finance Act, 2006. \r\n4 Substituted for “Collector” by F inance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendm","quote_sha256":"6688a69fc07094c56f9292e5f3a199a0117387a99e55dbee5de5e586c9af1daf","reader_fragment":"p-112806-114580-f4977d7a75140a32","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-112806-114580-f4977d7a75140a32","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-72d2cffcd21ba452dc10","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":114201,"character_end":114218,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-112806-114580-f4977d7a75140a32","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-112806-114580-f4977d7a75140a32","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":114031,"character_end":114448,"quote":"ppeals) may, after giving both parties \r\n \r\n1 Sub section (1A) inserted vid Finance Act, 2013. \r\n2 New sub-sections (1B) and (1C) inserted by Finance Act, 2020. \r\n3 Added vide Finance Act, 2006. \r\n4 Substituted for “Collector” by F inance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated","quote_sha256":"5c6bab7eb2324653aa5e1b10a7ce11a49df42c5df65d7e382398d55f0dc3b21b","reader_fragment":"p-112806-114580-f4977d7a75140a32","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-112806-114580-f4977d7a75140a32","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e4b0fcaca20757e0904a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":114236,"character_end":114253,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-112806-114580-f4977d7a75140a32","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-112806-114580-f4977d7a75140a32","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":114066,"character_end":114483,"quote":"ies \r\n \r\n1 Sub section (1A) inserted vid Finance Act, 2013. \r\n2 New sub-sections (1B) and (1C) inserted by Finance Act, 2020. \r\n3 Added vide Finance Act, 2006. \r\n4 Substituted for “Collector” by F inance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in t","quote_sha256":"3d17fc845b12404a5ca0260f440147dde916bf1088c0ef49114bca9de841075b","reader_fragment":"p-112806-114580-f4977d7a75140a32","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-112806-114580-f4977d7a75140a32","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cd2f9ad9c816c3ce4e91","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":114691,"character_end":114715,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-114580-116368-b5e184497db5b1a3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-114580-116368-b5e184497db5b1a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":114521,"character_end":114945,"quote":"art I at pages 23 to 53. This Ordinance was presented in \r\nthe Parliament but lapsed on 5 June 2010 as Parliament did not approve it. Originally this amendment was \r\nThe Federal Excise Act, 2005 \r\n \r\n51 \r\nto the appeal an opportunity of being heard, pass such order as he thinks \r\nfit, confirming, varying, altering, setting aside or annulling the decision or \r\norder appealed against 1[:] \r\n2[Provided that such order shall","quote_sha256":"ee64970937d57c9ba65ac4ab867196cb6a591fa5fd100dc2d44d2207a1928979","reader_fragment":"p-112806-114580-f4977d7a75140a32","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-112806-114580-f4977d7a75140a32","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0b3e77f7a85d366f9058","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116497,"character_end":116514,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116327,"character_end":116744,"quote":"d as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n1 Full stop substituted vide Finance Act, 2007. \r\n2 Inserted vide Finance Act, 2007. \r\n3 Substituted vide Finance Act, 2009. \r\n4 Added vide Finance Act, 2009. \r\n5 New sub-section (4) inserted by Finance Act, 2020. \r\n6 Sub-section (5) inserted by Finance Act, 2025. ","quote_sha256":"f8055e3c92782de428ddf280474ede51788bac54377d10d863d41315ea4a9421","reader_fragment":"p-114580-116368-b5e184497db5b1a3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-114580-116368-b5e184497db5b1a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-db34628690f615d7a564","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116535,"character_end":116552,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116365,"character_end":116782,"quote":" \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n1 Full stop substituted vide Finance Act, 2007. \r\n2 Inserted vide Finance Act, 2007. \r\n3 Substituted vide Finance Act, 2009. \r\n4 Added vide Finance Act, 2009. \r\n5 New sub-section (4) inserted by Finance Act, 2020. \r\n6 Sub-section (5) inserted by Finance Act, 2025. \r\n7 Section 33A omitted by Finance","quote_sha256":"afe160185acd92be49c538ba732b330ca2ff26e3c133de9400ec52adf271262f","reader_fragment":"p-114580-116368-b5e184497db5b1a3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-114580-116368-b5e184497db5b1a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-943dba324ba5dd59caf0","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116576,"character_end":116593,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116406,"character_end":116823,"quote":"ette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n1 Full stop substituted vide Finance Act, 2007. \r\n2 Inserted vide Finance Act, 2007. \r\n3 Substituted vide Finance Act, 2009. \r\n4 Added vide Finance Act, 2009. \r\n5 New sub-section (4) inserted by Finance Act, 2020. \r\n6 Sub-section (5) inserted by Finance Act, 2025. \r\n7 Section 33A omitted by Finance Act, 2025. \r\nThe Federal Excise Act, 200","quote_sha256":"d72c5442568bb0fbcd053fd36cd06a39c868c974a7445c3a009ea855022b7487","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4b1bf919dcc13f0ef792","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116611,"character_end":116628,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116441,"character_end":116858,"quote":" I at pages 229 to 259. \r\n1 Full stop substituted vide Finance Act, 2007. \r\n2 Inserted vide Finance Act, 2007. \r\n3 Substituted vide Finance Act, 2009. \r\n4 Added vide Finance Act, 2009. \r\n5 New sub-section (4) inserted by Finance Act, 2020. \r\n6 Sub-section (5) inserted by Finance Act, 2025. \r\n7 Section 33A omitted by Finance Act, 2025. \r\nThe Federal Excise Act, 2005 \r\n \r\n52 \r\n 34. Appeals to the App","quote_sha256":"ad9ef9fc3bc0e5f1c515b7016c847b8132ce0abc94c26e49183d0e2427a6ac55","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-935b15b780a4b2f5d967","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116670,"character_end":116687,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116500,"character_end":116917,"quote":"ance Act, 2007. \r\n2 Inserted vide Finance Act, 2007. \r\n3 Substituted vide Finance Act, 2009. \r\n4 Added vide Finance Act, 2009. \r\n5 New sub-section (4) inserted by Finance Act, 2020. \r\n6 Sub-section (5) inserted by Finance Act, 2025. \r\n7 Section 33A omitted by Finance Act, 2025. \r\nThe Federal Excise Act, 2005 \r\n \r\n52 \r\n 34. Appeals to the Appellate Tribunal 1[***].–– 2[(1) Any \r\nperson, other than a","quote_sha256":"6912f18e70a2d930b65c3735ad8251a3cd774269fceade7868e139dc2ce09f3d","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b6931b8acc91b007a1f0","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116725,"character_end":116742,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116555,"character_end":116972,"quote":"\n3 Substituted vide Finance Act, 2009. \r\n4 Added vide Finance Act, 2009. \r\n5 New sub-section (4) inserted by Finance Act, 2020. \r\n6 Sub-section (5) inserted by Finance Act, 2025. \r\n7 Section 33A omitted by Finance Act, 2025. \r\nThe Federal Excise Act, 2005 \r\n \r\n52 \r\n 34. Appeals to the Appellate Tribunal 1[***].–– 2[(1) Any \r\nperson, other than an SOE, aggrieved by any order passed by the Board or \r\n","quote_sha256":"b514c85d56116fcd46187056714397ff2007119ea90c75eb5cae1030158dcb29","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1dc27f4d1d734eb19dcb","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116775,"character_end":116792,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116605,"character_end":117022,"quote":" vide Finance Act, 2009. \r\n5 New sub-section (4) inserted by Finance Act, 2020. \r\n6 Sub-section (5) inserted by Finance Act, 2025. \r\n7 Section 33A omitted by Finance Act, 2025. \r\nThe Federal Excise Act, 2005 \r\n \r\n52 \r\n 34. Appeals to the Appellate Tribunal 1[***].–– 2[(1) Any \r\nperson, other than an SOE, aggrieved by any order passed by the Board or \r\nthe Commissioner Inland Revenue under section 35 o","quote_sha256":"c5394df39960c3ebb558bd6baa6555cfd2e74bec4045ec17e217c4f6268bf4d9","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e23833bdb479fb042abd","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116800,"character_end":116824,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":116630,"character_end":117054,"quote":"\r\n5 New sub-section (4) inserted by Finance Act, 2020. \r\n6 Sub-section (5) inserted by Finance Act, 2025. \r\n7 Section 33A omitted by Finance Act, 2025. \r\nThe Federal Excise Act, 2005 \r\n \r\n52 \r\n 34. Appeals to the Appellate Tribunal 1[***].–– 2[(1) Any \r\nperson, other than an SOE, aggrieved by any order passed by the Board or \r\nthe Commissioner Inland Revenue under section 35 or an order passed by \r\nan Office","quote_sha256":"c475400c006933048161bec8f245aeb85a3a48e829e4084f1332c56d9fa9a80e","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9d537bce0a5e3eeb3a6e","source":"pk-code-7ac8be5f7a398200","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":117364,"character_end":117390,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":117194,"character_end":117620,"quote":"er may, within thirty days of the receipt of such order, prefer an \r\nappeal to the Appellate Tribunal: \r\n Provided that where sub -section (11) of section 134A of the \r\nIncome Tax Ordinance, 2001 (XLIX of 2001) shall apply, an SOE may \r\nprefer an appeal under this sub-section.] \r\n 3[(2)***] \r\n 4[(3) The Appellate Tribunal may admit, hear and dispose of the \r\nappeal as per procedure laid down in sections 131 and 132 of the","quote_sha256":"488fa5e1e20a3c7c22417d33a73cdf161e17f2f08ea291c9bc1b38916991ffbe","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7202bcc12fefe14d2060","source":"pk-code-7ac8be5f7a398200","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":117621,"character_end":117649,"quote":"Income \r\nTax Ordinance, 2001","quote_sha256":"ef64cc554c219dfd04f4871fa928b826bc2a4424e6e38e4f42daae16ec0e02b1","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":117451,"character_end":117879,"quote":"der this sub-section.] \r\n 3[(2)***] \r\n 4[(3) The Appellate Tribunal may admit, hear and dispose of the \r\nappeal as per procedure laid down in sections 131 and 132 of the Income \r\nTax Ordinance, 2001 (XLIX of 2001), and rules made thereunder.] \r\n 5[34A. Reference to the High Court.— 6[(1) Within sixty days of \r\nthe order of the Appellate Tribunal, the aggrieved person or the \r\nCommissioner may make a reference in the prescri","quote_sha256":"179ed736e725e83f21e4691d09beb126cf4bf8747b6d76840ee9864e1056eb20","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b59c2a63dc1f722ea98b","source":"pk-code-7ac8be5f7a398200","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":118089,"character_end":118117,"quote":"Income Tax Ordinance, \r\n2001","quote_sha256":"6765bc3b972df0d1630d85f63a69da006a1e4a50288a6c08009960d08838fc82","reader_fragment":"p-116368-118113-421973ff33abc63a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-116368-118113-421973ff33abc63a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":117919,"character_end":118347,"quote":" case and complete record of the Appellate Tribunal to the \r\nHigh Court, stating any question of law arising out of such order.] \r\n (2) Provisions of section 133 of the Income Tax Ordinance, \r\n2001 (XLIX of 2001) and rules made thereunder relating to a reference to \r\nthe High Court shall, mutatis mut andis, apply to references to the High \r\nCourt under this Act.] \r\n 7[34AB. 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Powers of Board or 1[Commissioner] to pass certain \r\norders.– (1) The Board or the 2[Commissioner] within his jurisdiction, may \r\nsuo moto 2[, or otherwise ] call for and examine the records of any \r\nproceedin","quote_sha256":"c9e178d76d98c59b5157db6222072d3bd77ecd996879f4026e62fa471f02162b","reader_fragment":"p-118113-119877-96461d515b8f91fc","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-118113-119877-96461d515b8f91fc","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2b2d139d23fc6b14592e","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":120699,"character_end":120747,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-119877-121584-04794750faf14c98","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-119877-121584-04794750faf14c98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":120529,"character_end":120977,"quote":"rict the powers of the Board, Commissioner or officer of Inland Revenue \r\nunder these sections or to conduct audit under these sections.] \r\n \r\n1 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"d61f79a7f0ae330b7f8727db4823ad2831745259e171fe2d3e9b9175b898d658","reader_fragment":"p-119877-121584-04794750faf14c98","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-119877-121584-04794750faf14c98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5bff903189bc762b0c8c","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":121356,"character_end":121373,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-119877-121584-04794750faf14c98","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-119877-121584-04794750faf14c98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":121186,"character_end":121603,"quote":"d as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n2 Comma and words inserted by Finance Act, 2015. \r\n3 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, p","quote_sha256":"e602048a6053a23eb63b8aff555d5d3e59b29382aa9b029d1411884d0cfd7447","reader_fragment":"p-119877-121584-04794750faf14c98","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-119877-121584-04794750faf14c98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-84e6b1384068d432aadd","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Federal Excise Officer” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":121380,"character_end":121441,"quote":"Substituted for “Federal Excise Officer” by Finance Act, 2010","quote_sha256":"54a5c1602dc289c609cc6210d5160956c913fea0baa6ac9887d99cfdd2dfc36b","reader_fragment":"p-119877-121584-04794750faf14c98","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-119877-121584-04794750faf14c98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":121210,"character_end":121671,"quote":"of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n2 Comma and words inserted by Finance Act, 2015. \r\n3 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. 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The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23","quote_sha256":"e7b4183dd9129559f92aeae37b8e130aa202b65e56032eea3c22d69b04e51d62","reader_fragment":"p-119877-121584-04794750faf14c98","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-119877-121584-04794750faf14c98","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0b90470145db744fc067","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":122049,"character_end":122066,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-121584-123317-32ee2ba910488278","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-121584-123317-32ee2ba910488278","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":121879,"character_end":122296,"quote":"ted as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n4 Explanation inserted by Finance Act, 2013. It aims at nullifying judgments of higher courts, see under \r\nsection 42B. \r\nThe Federal Excise Act, 2005 \r\n \r\n54 \r\n 36. Power to rectify mistakes in orders. – The Federal \r\nGovernment, the Board or any 1[officer of Inland Reven","quote_sha256":"d43b71cc4552724bcfd7d59d8aa325c2620f24e18fc0ea2d0a013de34bf8cc85","reader_fragment":"p-121584-123317-32ee2ba910488278","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-121584-123317-32ee2ba910488278","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0247f98b16d75b22a306","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":122149,"character_end":122173,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-121584-123317-32ee2ba910488278","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-121584-123317-32ee2ba910488278","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":121979,"character_end":122403,"quote":"traordinary \r\nPart I at pages 229 to 259 \r\n4 Explanation inserted by Finance Act, 2013. It aims at nullifying judgments of higher courts, see under \r\nsection 42B. \r\nThe Federal Excise Act, 2005 \r\n \r\n54 \r\n 36. Power to rectify mistakes in orders. – The Federal \r\nGovernment, the Board or any 1[officer of Inland Revenue] may rectify any \r\nmistake which is apparent from the record in any order passed by it or him \r\nunder a","quote_sha256":"2d2bea0a676510e519a80a8f6dcaaba88ae1696d74ba3fc8ca192b3f37a47d3c","reader_fragment":"p-121584-123317-32ee2ba910488278","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-121584-123317-32ee2ba910488278","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-91e6fd10362865e60a82","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Federal Excise Officer” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":123974,"character_end":124035,"quote":"Substituted for “Federal Excise Officer” by Finance Act, 2010","quote_sha256":"54a5c1602dc289c609cc6210d5160956c913fea0baa6ac9887d99cfdd2dfc36b","reader_fragment":"p-123317-125046-73597c8b6f2ea460","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-123317-125046-73597c8b6f2ea460","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":123804,"character_end":124265,"quote":"\r\n (3) Notwithstanding sub -sections (1) and (2), the Appellate \r\nTribunal or 1[Commissioner] (Appeals) may direct that, pending decision \r\n \r\n1 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010 . The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23","quote_sha256":"bd66a48e25507c7309b4df8c3035c4f65538ba14b1ab9615be9cc146cdc3082b","reader_fragment":"p-123317-125046-73597c8b6f2ea460","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-123317-125046-73597c8b6f2ea460","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-810ed235cd3916294e34","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":124620,"character_end":124668,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-123317-125046-73597c8b6f2ea460","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-123317-125046-73597c8b6f2ea460","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":124450,"character_end":124898,"quote":"dinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraord inary \r\nPart I at pages 229 to 259 \r\n2 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"95c8b5edc231744945743dcc1087db565d3d258cab8ada23db653f0f9818c424","reader_fragment":"p-123317-125046-73597c8b6f2ea460","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-123317-125046-73597c8b6f2ea460","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-51b175cd15a29fea1a0d","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":125251,"character_end":125275,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-125046-126844-de227fb16b151851","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-125046-126844-de227fb16b151851","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":125081,"character_end":125505,"quote":"dinance, 2009, promulga ted as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n55 \r\non the appeal, the duty demanded or penalty imposed, alongwith the default \r\nsurcharge payable under this Act, be paid by the appellant in suitable \r\ninstallments spread over a period not exceeding six months from the d","quote_sha256":"47440f1c45a1bc46bf6d918a4fa0dd8c6aac6c388b92abbc55519205d6de3f90","reader_fragment":"p-125046-126844-de227fb16b151851","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-125046-126844-de227fb16b151851","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-023bb01d174a66733ced","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":126296,"character_end":126322,"quote":"Federal Excise Rules, 2005","quote_sha256":"a09e2a06a878eb34803888d3d85ff49a6d80ddb24e039001eb77fce6bd30ddcc","reader_fragment":"p-125046-126844-de227fb16b151851","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-125046-126844-de227fb16b151851","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":126126,"character_end":126552,"quote":" that the Commissioner Inland Revenue or any \r\nofficer of Inland Revenue subordinate to him shall not issue notice under \r\nthis section or recovery rules made under th e Federal Excise Rules, 2005 \r\nfor recovery of any tax due from a taxpayer if the said taxpayer has filed \r\nan appeal under section 33 in respect of the order under which the tax \r\nsought to be recovered has become payable and the appeal has not been \r\ndecid","quote_sha256":"7605a30c7aeb28d6827201747fd7d68e7f50d156c70f865ff86790045dad5863","reader_fragment":"p-125046-126844-de227fb16b151851","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-125046-126844-de227fb16b151851","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6efe6371b80ec66b054f","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":127383,"character_end":127400,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-126844-128602-9752271c8f6cf074","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-126844-128602-9752271c8f6cf074","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":127213,"character_end":127630,"quote":"proceedings have been initiated, to the \r\nBoard for the appointment of a committee for the resolution of any \r\n \r\n1 Colon & new proviso added by Finance Act, 2017 \r\n2 Words “ten” substituted by Finance Act, 2018. \r\n3 Section 38 substituted by Tax Laws (Amendment) Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n56 \r\nhardship or dispute mentioned in detail in the application: \r\n \r\nProvid","quote_sha256":"f6b982da054900cca4dd1c548226b9a433907230b6fd7c406eee6d0d6cf4ac54","reader_fragment":"p-126844-128602-9752271c8f6cf074","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-126844-128602-9752271c8f6cf074","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b94d1b77e40e7c0dbe49","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":127433,"character_end":127450,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-126844-128602-9752271c8f6cf074","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-126844-128602-9752271c8f6cf074","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":127263,"character_end":127680,"quote":"r the appointment of a committee for the resolution of any \r\n \r\n1 Colon & new proviso added by Finance Act, 2017 \r\n2 Words “ten” substituted by Finance Act, 2018. \r\n3 Section 38 substituted by Tax Laws (Amendment) Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n56 \r\nhardship or dispute mentioned in detail in the application: \r\n \r\nProvided that where the aggrieved person is a state -own","quote_sha256":"e495d201173a0f5efc16bdb8b73ed4c3b3bbad1366ad2d44ec2995a7e1004e6c","reader_fragment":"p-126844-128602-9752271c8f6cf074","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-126844-128602-9752271c8f6cf074","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6ac6ca8bd0bb87b81226","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":127523,"character_end":127547,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-126844-128602-9752271c8f6cf074","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-126844-128602-9752271c8f6cf074","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":127353,"character_end":127777,"quote":" Colon & new proviso added by Finance Act, 2017 \r\n2 Words “ten” substituted by Finance Act, 2018. \r\n3 Section 38 substituted by Tax Laws (Amendment) Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n56 \r\nhardship or dispute mentioned in detail in the application: \r\n \r\nProvided that where the aggrieved person is a state -owned \r\nenterprise (SOE), the li mit of tax liability of fifty million rupees or above \r\nmentioned i","quote_sha256":"1ed5b462243843eb7eb69468dc4d7ed0137ac890c32a3affdf0250b1160d94bf","reader_fragment":"p-126844-128602-9752271c8f6cf074","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-126844-128602-9752271c8f6cf074","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c16bfdee2fd29b6c4959","source":"pk-code-7ac8be5f7a398200","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":128380,"character_end":128406,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-126844-128602-9752271c8f6cf074","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-126844-128602-9752271c8f6cf074","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":128210,"character_end":128636,"quote":"the same meaning \r\nas assigned thereto in the State -Owned Enterprises (Governance and \r\nOperations) Act, 2023 (VII of 2023). \r\n \r\n(2) Provisions of section 134A of the Income Tax Ordinance, 2001 \r\n(XLIX of 2001) and rules made thereunder relating to alternative dispute \r\nresolution shall, mutatis mutandis, apply to a pplications for alternative \r\ndispute resolution under this Act.] \r\n \r\n 39. Exclusion of time taken for c","quote_sha256":"ff91d35213c34e0c1089298debf8aa5c199eebaac760371a00d9e8da2c17f5f1","reader_fragment":"p-126844-128602-9752271c8f6cf074","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-126844-128602-9752271c8f6cf074","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7fea269040d99c8681f0","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":129418,"character_end":129442,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-128602-130371-118f5b1a508ab808","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-128602-130371-118f5b1a508ab808","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":129248,"character_end":129672,"quote":"or processing of returns, claims and other \r\ndocuments and for preparation of copies thereof. \r\n (2) In making rules under this section, the Board may provide that \r\nThe Federal Excise Act, 2005 \r\n \r\n57 \r\nany person committing a breach of any rule shall, without prejudice to any \r\nother action that may be taken against him under this Act, be liable to such \r\npenalty as may be prescribed under the rules and that any artic","quote_sha256":"e92c138cb292dadb91f157f57acb5e5b5c107cf9c8151c121bc6f7e15f65ecca","reader_fragment":"p-128602-130371-118f5b1a508ab808","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-128602-130371-118f5b1a508ab808","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-54a9bf7c379d3b175a99","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":131722,"character_end":131739,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-130371-132124-c58a331a23583e56","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-130371-132124-c58a331a23583e56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":131552,"character_end":131969,"quote":" so as to interfere with the discretion \r\nof an officer in deciding the issues o r matters brought before him for \r\n \r\n1 New sub-section added by Finance Act, 2023. \r\nThe Federal Excise Act, 2005 \r\n \r\n58 \r\nadjudication under this Act or rules made there under. \r\n 1[42A. Reference to authorities .– Any reference to Collector, \r\nAdditional Collector, Deputy Collector, Assistant Collector, \r\nS","quote_sha256":"636db7cb8fe5616aee16fe82ee039f75a285e5ad1f080506b76ed1bb77046c50","reader_fragment":"p-130371-132124-c58a331a23583e56","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-130371-132124-c58a331a23583e56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-abff8d94d630905562d7","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":131747,"character_end":131771,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-130371-132124-c58a331a23583e56","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-130371-132124-c58a331a23583e56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":131577,"character_end":132001,"quote":"the discretion \r\nof an officer in deciding the issues o r matters brought before him for \r\n \r\n1 New sub-section added by Finance Act, 2023. \r\nThe Federal Excise Act, 2005 \r\n \r\n58 \r\nadjudication under this Act or rules made there under. \r\n 1[42A. Reference to authorities .– Any reference to Collector, \r\nAdditional Collector, Deputy Collector, Assistant Collector, \r\nSuperintendent and an officer of ","quote_sha256":"58e395394cca4642f847ae7624e1213ae0952edbed43decc9ca68ae0cff03284","reader_fragment":"p-130371-132124-c58a331a23583e56","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-130371-132124-c58a331a23583e56","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1fbaf91e7dfa02bb6d75","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":133505,"character_end":133522,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-132124-133900-a334e9f9bb8541f3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-132124-133900-a334e9f9bb8541f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":133335,"character_end":133752,"quote":"ffice rs and officials of Inland \r\nRevenue for their meritorious conduct in such cases and to the informer \r\n \r\n1 Section 42A and 42B inserted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"e339d96057772dfa1f2e3a51a50b2c2d321224b87575a77d760fc5809fdef32a","reader_fragment":"p-132124-133900-a334e9f9bb8541f3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-132124-133900-a334e9f9bb8541f3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dfd91e99f024f327c8a4","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this 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XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 Section 42B inserted by Finance Act, 2010. \r\n3 New sub-section (1A) inserted by Finance Act, 2020. \r\n4 Section 42C inserted by Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n59 \r\nproviding credible information leading to such detection, as may be \r\nprescribe","quote_sha256":"184d98ebc8546c02a4f30aff79872ad24accfe5ca046f456c67777a3785e7400","reader_fragment":"p-133900-135671-b76a322844d96a70","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-133900-135671-b76a322844d96a70","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8d59f3b84e2bc3cca20a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2020","reason":"No unique full-title and year match in this 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Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 Section 42B inserted by Finance Act, 2010. \r\n3 New sub-section (1A) inserted by Finance Act, 2020. \r\n4 Section 42C inserted by Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n59 \r\nproviding credible information leading to such detection, as may be \r\nprescribed by the Board, only after realization of part or whole of ","quote_sha256":"a5575c02104fea34dccd462aef0171d68a3fa33779161a73c556cf9b4ad0241d","reader_fragment":"p-133900-135671-b76a322844d96a70","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-133900-135671-b76a322844d96a70","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b809c7cc51ccd488de3d","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2013","reason":"No unique full-title and year match in this 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229 to 259. \r\n2 Section 42B inserted by Finance Act, 2010. \r\n3 New sub-section (1A) inserted by Finance Act, 2020. \r\n4 Section 42C inserted by Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n59 \r\nproviding credible information leading to such detection, as may be \r\nprescribed by the Board, only after realization of part or whole of the taxes \r\ninvolved in such cases. \r\n (1) The B","quote_sha256":"9848e3640e6a173caa1a14975169ca591a614db78bdec0012cd34bb7a90af6eb","reader_fragment":"p-133900-135671-b76a322844d96a70","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-133900-135671-b76a322844d96a70","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-38e25e553c0fccf2de09","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":134259,"character_end":134283,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-133900-135671-b76a322844d96a70","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-133900-135671-b76a322844d96a70","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":134089,"character_end":134513,"quote":" to 259. \r\n2 Section 42B inserted by Finance Act, 2010. \r\n3 New sub-section (1A) inserted by Finance Act, 2020. \r\n4 Section 42C inserted by Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n59 \r\nproviding credible information leading to such detection, as may be \r\nprescribed by the Board, only after realization of part or whole of the taxes \r\ninvolved in such cases. \r\n (1) The Board may, by notification in the ","quote_sha256":"6c210f43215269a4a96687849b1f5472de3d4ab3e68e30bfcd31452f46fb3c08","reader_fragment":"p-133900-135671-b76a322844d96a70","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-133900-135671-b76a322844d96a70","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b5e9b30f904bf31ec32b","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2015","reason":"No unique full-title and year match in this 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or applying the \r\nprovisions of this Act or the rules made or notifications issued there under, \r\n \r\n1 Section 42D added by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n60 \r\nthe Board may, through a general order or otherwise, issue instructions or \r\ndirections for such actions to be taken by an officer of 1[Federal Excise] or \r\nany other person as it conside","quote_sha256":"d18405d55ecefc5a8b924421bda03f2158f7e87f15361a9a32fea1e660140256","reader_fragment":"p-135671-137453-1c67c163cca8a096","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-135671-137453-1c67c163cca8a096","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-44af50450e0ac1c89d68","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":136225,"character_end":136249,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-135671-137453-1c67c163cca8a096","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-135671-137453-1c67c163cca8a096","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":136055,"character_end":136479,"quote":"pplying the \r\nprovisions of this Act or the rules made or notifications issued there under, \r\n \r\n1 Section 42D added by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n60 \r\nthe Board may, through a general order or otherwise, issue instructions or \r\ndirections for such actions to be taken by an officer of 1[Federal Excise] or \r\nany other person as it considers necessary or expedient for th","quote_sha256":"20c4c80ef24c7202573e5543d7b43f761da10bc9e8d35b70ca7c1d88c50078ba","reader_fragment":"p-135671-137453-1c67c163cca8a096","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-135671-137453-1c67c163cca8a096","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bfa98474b0d355edc6c6","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":137833,"character_end":137868,"quote":"Federal Excise by Finance Act, 2010","quote_sha256":"98caa3fdec6e7a03d1cc2f4dc6df5c28e1f6237fb1f7cadc1eda7844bb8efceb","reader_fragment":"p-137453-139244-a5adda781e31a485","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-137453-139244-a5adda781e31a485","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":137663,"character_end":138098,"quote":"ise] documents.– An \r\nofficer of federal excise not below the rank of Assistant Collec tor may, on \r\n \r\n1 Words “Inland Revenue” substituted for Federal Excise by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made b y \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of \r\nPakistan Extraordinary Part I at pages 23","quote_sha256":"6e4b49a4d79b53828da52082adfd6ad8779037c192b16d88146c52162359fe7d","reader_fragment":"p-137453-139244-a5adda781e31a485","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-137453-139244-a5adda781e31a485","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-112dd97d0b1dd10ce8fe","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":138467,"character_end":138484,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-137453-139244-a5adda781e31a485","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-137453-139244-a5adda781e31a485","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":138297,"character_end":138714,"quote":"omulgated as Ordinance \r\nNo. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 Words inserted by Finance Act, 2022. \r\n3 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) \r\nOrdinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the","quote_sha256":"23fbe05485d8dcbfe41aaea28af23bd3a99b3df55fc985973126172a94973bfa","reader_fragment":"p-137453-139244-a5adda781e31a485","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-137453-139244-a5adda781e31a485","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6e758e839bb71954de9e","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":138491,"character_end":138539,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-137453-139244-a5adda781e31a485","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-137453-139244-a5adda781e31a485","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":138321,"character_end":138769,"quote":"\nNo. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 Words inserted by Finance Act, 2022. \r\n3 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by Finance (Amendment) \r\nOrdinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 23","quote_sha256":"1185745d652a19f98b8e9452f20945152b31e497691a1f59dd020a6d11668ca3","reader_fragment":"p-137453-139244-a5adda781e31a485","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-137453-139244-a5adda781e31a485","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d6e8854ad200fac0a4e9","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Federal Excise Officer” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":139119,"character_end":139180,"quote":"Substituted for “Federal Excise Officer” by Finance Act, 2010","quote_sha256":"54a5c1602dc289c609cc6210d5160956c913fea0baa6ac9887d99cfdd2dfc36b","reader_fragment":"p-137453-139244-a5adda781e31a485","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-137453-139244-a5adda781e31a485","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":138949,"character_end":139410,"quote":" Ordinance, 2009, promulgated as Ordinance No. XXII of 2009, \r\ndated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n4 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was ma de by Finance \r\n(Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette of Pakistan \r\nExtraordinary Part I at pages 23","quote_sha256":"2d58f63871c12fe193e9147ad277b9789027da9993602c1e967a5af463cfce1e","reader_fragment":"p-137453-139244-a5adda781e31a485","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-137453-139244-a5adda781e31a485","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-04c87a8f009ac29026f2","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":139785,"character_end":139802,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-139244-140993-63edac604fbe6940","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-139244-140993-63edac604fbe6940","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":139615,"character_end":140032,"quote":"ated as Ordinance No. XXII \r\nof 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n5 Explanation inserted by Finance Act, 2011. \r\n6 Inserted vide Finance Act, 2008. \r\n7 The “Inland Revenue” were substituted for “Federal Excise by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was ma de \r\nby Finance (Amendment) Ordinance, 2010, promulgated as","quote_sha256":"464fd82df65c827d5e9de468a898679348e835d4432c7d9b808f9e8a37ac2e36","reader_fragment":"p-139244-140993-63edac604fbe6940","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-139244-140993-63edac604fbe6940","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-87744e0a54a2248b7037","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":139823,"character_end":139840,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-139244-140993-63edac604fbe6940","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-139244-140993-63edac604fbe6940","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":139653,"character_end":140070,"quote":" dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n5 Explanation inserted by Finance Act, 2011. \r\n6 Inserted vide Finance Act, 2008. \r\n7 The “Inland Revenue” were substituted for “Federal Excise by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was ma de \r\nby Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated Febr","quote_sha256":"2f3f008f53e36b846136e70a7b79bf4707125eb86842ebb4b75cda1b6adbf598","reader_fragment":"p-139244-140993-63edac604fbe6940","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-139244-140993-63edac604fbe6940","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3c91cce25ba04c619a8e","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":139890,"character_end":139925,"quote":"Federal Excise by Finance Act, 2010","quote_sha256":"98caa3fdec6e7a03d1cc2f4dc6df5c28e1f6237fb1f7cadc1eda7844bb8efceb","reader_fragment":"p-139244-140993-63edac604fbe6940","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-139244-140993-63edac604fbe6940","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":139720,"character_end":140155,"quote":"ordinary Part I at pages 229 to 259 \r\n5 Explanation inserted by Finance Act, 2011. \r\n6 Inserted vide Finance Act, 2008. \r\n7 The “Inland Revenue” were substituted for “Federal Excise by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was ma de \r\nby Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, published in the Gazette \r\nof Pakistan Extraordinary Part I at pages 23","quote_sha256":"5fc9df8be38031b373c76b225a879368d8d12389b9d6e44231caf209ad755104","reader_fragment":"p-139244-140993-63edac604fbe6940","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-139244-140993-63edac604fbe6940","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b14b88f15a2298d9be4a","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":140506,"character_end":140530,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-139244-140993-63edac604fbe6940","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-139244-140993-63edac604fbe6940","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":140336,"character_end":140760,"quote":"Ordinance, 2009, promulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\nThe Federal Excise Act, 2005 \r\n \r\n61 \r\npayment of one hundred rupees, issue an attested duplicate of any 5[federal \r\nexcise] document as is available with the department or has been filed \r\nunder this Act or rules made there under to a relevant registered pe","quote_sha256":"6860cdda93efb7fb0dcd6d6929132346aaec16d370037ce260b9fe165db55f85","reader_fragment":"p-139244-140993-63edac604fbe6940","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-139244-140993-63edac604fbe6940","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c70163aa4da6836d63ff","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":142477,"character_end":142525,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-140993-142685-31533dbb9c1281a3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-140993-142685-31533dbb9c1281a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":142307,"character_end":142755,"quote":" is required to maintain any record or documents under this Act \r\nor any other law shall, as and when required by the 3[officer of Inland \r\n \r\n1 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"f433ce80758eb9d0da540aa640339c3a7d02c40a9ad0cc06a17ec6a4456f7c43","reader_fragment":"p-140993-142685-31533dbb9c1281a3","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-140993-142685-31533dbb9c1281a3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5453e80cb619b54cf378","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":143120,"character_end":143137,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-142685-144409-5e13738678e792a2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-142685-144409-5e13738678e792a2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":142950,"character_end":143367,"quote":"09, promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n2 Inserted vide Finance Act, 2009. \r\n3 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, \r\n2010, pu","quote_sha256":"1a7dbe37aed489ff9a83e388c0cd4edb33f9c9b562069ee5083bd108e4ddfd74","reader_fragment":"p-142685-144409-5e13738678e792a2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-142685-144409-5e13738678e792a2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3048ded79ef0e69f7f75","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Federal Excise Officer” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":143144,"character_end":143205,"quote":"Substituted for “Federal Excise Officer” by Finance Act, 2010","quote_sha256":"54a5c1602dc289c609cc6210d5160956c913fea0baa6ac9887d99cfdd2dfc36b","reader_fragment":"p-142685-144409-5e13738678e792a2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-142685-144409-5e13738678e792a2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":142974,"character_end":143435,"quote":"ance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259 \r\n2 Inserted vide Finance Act, 2009. \r\n3 Substituted for “Federal Excise Officer” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was \r\nmade by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, \r\n2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"df9def9488245883344b87a0fb0469f7346470417a9631ec09d90c5f90edc59e","reader_fragment":"p-142685-144409-5e13738678e792a2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-142685-144409-5e13738678e792a2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-16f1d623580d765bdeb7","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":143788,"character_end":143812,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-142685-144409-5e13738678e792a2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-142685-144409-5e13738678e792a2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":143618,"character_end":144042,"quote":"rdinance, 2009, promulgated as Ordinance No. XXII \r\nof 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n62 \r\nRevenue] produce record or documents which are in his possession or \r\ncontrol or in the possession or control of his agent and where such record or \r\ndocuments have been kept on electronic data, he shall allow access t","quote_sha256":"3586956821ab1ba5f7d8b04f61971d021054a207933fd71058af23380f4ef306","reader_fragment":"p-142685-144409-5e13738678e792a2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-142685-144409-5e13738678e792a2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-986b898c5550fc4c3c12","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":145823,"character_end":145840,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-144409-146157-b23bdeeecd6808d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-144409-146157-b23bdeeecd6808d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":145653,"character_end":146070,"quote":"\netc. in any such form, style and manner as may be prescribed by the Board \r\nin this behalf.] \r\n \r\n \r\n1 Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n2 Full stop inserted and proviso omitted by Finance Act, 2018. \r\n3 Inserted vide Finance Act, 2008. \r\n4 Section 45A inserted by Finance Act, 2013. \r\n5 Word and comma inserted by Finance Act, 2015. \r\nThe Federal Excise Act,","quote_sha256":"e90589807b12a79107fe0729e1a9f1666f9f4b04c1f1aad178bdb23709fd92b2","reader_fragment":"p-144409-146157-b23bdeeecd6808d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-144409-146157-b23bdeeecd6808d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f0122aebef78884d7012","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":145889,"character_end":145906,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-144409-146157-b23bdeeecd6808d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-144409-146157-b23bdeeecd6808d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":145719,"character_end":146136,"quote":"he Board \r\nin this behalf.] \r\n \r\n \r\n1 Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n2 Full stop inserted and proviso omitted by Finance Act, 2018. \r\n3 Inserted vide Finance Act, 2008. \r\n4 Section 45A inserted by Finance Act, 2013. \r\n5 Word and comma inserted by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n63 \r\n 1[(3) Such tax stamps, banderoles, stickers, labe","quote_sha256":"251d5a6920fa1311b96ad65a04ca048158a0ad8aeda024c42b16e759d9d6b584","reader_fragment":"p-144409-146157-b23bdeeecd6808d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-144409-146157-b23bdeeecd6808d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-36a85c36b3075242594f","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":145927,"character_end":145944,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-144409-146157-b23bdeeecd6808d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-144409-146157-b23bdeeecd6808d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":145757,"character_end":146174,"quote":" \r\n1 Words “or Chief Commissioner” omitted by Finance Act, 2018. \r\n2 Full stop inserted and proviso omitted by Finance Act, 2018. \r\n3 Inserted vide Finance Act, 2008. \r\n4 Section 45A inserted by Finance Act, 2013. \r\n5 Word and comma inserted by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n63 \r\n 1[(3) Such tax stamps, banderoles, stickers, labels, barcodes etc., \r\nshall be acquired","quote_sha256":"39e4c5223bae57b9353aab0e3cc024f09daa3710728179b449ffcde533c6b69e","reader_fragment":"p-144409-146157-b23bdeeecd6808d0","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-144409-146157-b23bdeeecd6808d0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ae21dbfb6dcfb3e3667c","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2013","reason":"No unique full-title and year match in this 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involved in fraud or \r\nevasion of duty, he may authorize a Federal Excise Officer, not below the \r\n \r\n1 Sub-section (3) added by Finance Act, 2015. \r\n2 New Section 45AA inserted by Finance Act, 2021. \r\n3 Word “Departmental” omitted by Finance Act, 2015. \r\n4 Substituted for “Federal Excis e Officer” by Finance Act, 2010 w.e.f. 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June 5, 2010. The same amendment \r\nwas made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated \r\nFebruary 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"c6ce79ea04ec93f735bd50e0ea8c4d8460f900907dd8068f660ee6df68dd007c","reader_fragment":"p-146157-147891-7d2166b607e84c8a","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-146157-147891-7d2166b607e84c8a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-76cf1ff3aab415961ce2","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":148351,"character_end":148368,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-147891-149665-0c5dbbc628e68d0d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-147891-149665-0c5dbbc628e68d0d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":148181,"character_end":148598,"quote":"mulgated as \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259. \r\n5 Words inserted by Finance Act, 2010. \r\n6 Substituted for “Collector” by Finance Act, 2010 w.e.f. 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The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in th","quote_sha256":"b2075b88945e27d9495d639fd61041e75eef4d642535cba9c97d8055924b7875","reader_fragment":"p-147891-149665-0c5dbbc628e68d0d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-147891-149665-0c5dbbc628e68d0d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0930428bb2824f774d87","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":148375,"character_end":148423,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-147891-149665-0c5dbbc628e68d0d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-147891-149665-0c5dbbc628e68d0d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":148205,"character_end":148653,"quote":"No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259. \r\n5 Words inserted by Finance Act, 2010. \r\n6 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"f81f391abd96fe95c7d87204da74c32221831888173c0d0fce8996d834dbc438","reader_fragment":"p-147891-149665-0c5dbbc628e68d0d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-147891-149665-0c5dbbc628e68d0d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d46d340cec1d20c7ee79","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":149006,"character_end":149030,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-147891-149665-0c5dbbc628e68d0d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-147891-149665-0c5dbbc628e68d0d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":148836,"character_end":149260,"quote":"dinance, 2009, promulgated as Ordin ance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\nThe Federal Excise Act, 2005 \r\n \r\n64 \r\nrank of 1[Assistant Commissioner], to conduct audit at any time in a year. \r\n 2[(2A) After completion of the audit under this section or any other \r\nprovision of law, the officer of Inland Revenue may, after obtaining t","quote_sha256":"d52ee1d40a7ec73015b810922ceec70b9f7412acfe0efd7c00499baf1718d860","reader_fragment":"p-147891-149665-0c5dbbc628e68d0d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-147891-149665-0c5dbbc628e68d0d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-31f3511a109a3575a0eb","source":"pk-code-7ac8be5f7a398200","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":150602,"character_end":150639,"quote":"Chartered Accountants Ordinance, 1961","quote_sha256":"baf242d14c57e93bdb595ff3ba93308dbb270a94b0767472b2d4c44395f08da8","reader_fragment":"p-149665-151440-567bc41ed9ecacf2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-149665-151440-567bc41ed9ecacf2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":150432,"character_end":150869,"quote":" comprising two or more members from the following – \r\n \r\n (a) an officer or officers of Inland Revenue; \r\n \r\n (b) a firm of Chartered Accountants as defined under the \r\nChartered Accountants Ordinance, 1961 (X of 1961); \r\n \r\n (c) a firm of Cost and Management Accountants as defined under \r\nthe Cost and Managem ent Accountants Act, 1966 (XIV of \r\n \r\n1 Substituted for “Assistant Collector of Federal Excise” b","quote_sha256":"6a548167faf883e612609bb4c32954c1a79b3e6592be5d8182e5ceb95110c2e1","reader_fragment":"p-149665-151440-567bc41ed9ecacf2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-149665-151440-567bc41ed9ecacf2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f8a37bdda74f8c9e4727","source":"pk-code-7ac8be5f7a398200","title":"Accountants Act, 1966","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":150750,"character_end":150771,"quote":"Accountants Act, 1966","quote_sha256":"7b5454870e4bae27bd223e2cfbea532f44c1b00e1915a6259f71fc182c0d6b87","reader_fragment":"p-149665-151440-567bc41ed9ecacf2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-149665-151440-567bc41ed9ecacf2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":150580,"character_end":151001,"quote":"s defined under the \r\nChartered Accountants Ordinance, 1961 (X of 1961); \r\n \r\n (c) a firm of Cost and Management Accountants as defined under \r\nthe Cost and Managem ent Accountants Act, 1966 (XIV of \r\n \r\n1 Substituted for “Assistant Collector of Federal Excise” by Finance Act, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordin","quote_sha256":"ee3f0d8a305281b65418157aee768dedf188d05a56439fa4da5fe53ef355aed9","reader_fragment":"p-149665-151440-567bc41ed9ecacf2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-149665-151440-567bc41ed9ecacf2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e240cfe1024ce7c7ff08","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Assistant Collector of Federal Excise” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":150812,"character_end":150888,"quote":"Substituted for “Assistant Collector of Federal Excise” by Finance Act, 2010","quote_sha256":"b48a62a979f5f859c5f303fb48f5f424ff1d480f59edb63035c0a7eb93e7040a","reader_fragment":"p-149665-151440-567bc41ed9ecacf2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-149665-151440-567bc41ed9ecacf2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":150642,"character_end":151118,"quote":" of 1961); \r\n \r\n (c) a firm of Cost and Management Accountants as defined under \r\nthe Cost and Managem ent Accountants Act, 1966 (XIV of \r\n \r\n1 Substituted for “Assistant Collector of Federal Excise” by Finance Act, 2010 w.e.f. June 5, 2010. The same \r\namendment was made by Finance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of \r\n2010, dated February 6, 2010, published in the Gazette of Pakistan Extraordinary Part I at pages 23","quote_sha256":"d150bd06b9c8c3c7125a4870cf0ce44828059bb95f0118779be705b9dd30ab04","reader_fragment":"p-149665-151440-567bc41ed9ecacf2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-149665-151440-567bc41ed9ecacf2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a5387ec9c88192a4f87a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":151501,"character_end":151518,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-151440-153195-25eb85e56e423846","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-151440-153195-25eb85e56e423846","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":151331,"character_end":151748,"quote":"s \r\nOrdinance No. XXII of 2009, dated October 28, 2009, published in the Gazette of Pakistan Extraordinary \r\nPart I at pages 229 to 259 \r\n2 Sub-section (2A) inserted by Finance Act, 2010. \r\n3 Substituted for “conclusion of original adjudication proceedings” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n4 Substituted for sub-section (4) by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n65 \r\n1966); or \r\n \r\n","quote_sha256":"93252ed13e9142919483c9fffa89a849cf6505eb43572ff450399e51a4ac6577","reader_fragment":"p-149665-151440-567bc41ed9ecacf2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-149665-151440-567bc41ed9ecacf2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2ec82b8ba34e8afae46a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":151594,"character_end":151611,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-151440-153195-25eb85e56e423846","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-151440-153195-25eb85e56e423846","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":151424,"character_end":151841,"quote":"Extraordinary \r\nPart I at pages 229 to 259 \r\n2 Sub-section (2A) inserted by Finance Act, 2010. \r\n3 Substituted for “conclusion of original adjudication proceedings” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n4 Substituted for sub-section (4) by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n65 \r\n1966); or \r\n \r\n (d) any other person as directed by the Board, \r\n \r\n to conduct audit of a registered pers","quote_sha256":"4847f51940d25fcd3e2e1d4a4d96810b7b275c46cca4ee012c01157403c3ae9e","reader_fragment":"p-149665-151440-567bc41ed9ecacf2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-149665-151440-567bc41ed9ecacf2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f088763d8d17ca56269b","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":151672,"character_end":151689,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-151440-153195-25eb85e56e423846","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-151440-153195-25eb85e56e423846","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":151502,"character_end":151919,"quote":"inance Act, 2010. \r\n3 Substituted for “conclusion of original adjudication proceedings” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n4 Substituted for sub-section (4) by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n65 \r\n1966); or \r\n \r\n (d) any other person as directed by the Board, \r\n \r\n to conduct audit of a registered person or persons, including \r\naudit of refund claims and fo rensic audit and the ","quote_sha256":"ef98d6320d09d9718c0191bc3a70fe4773b6609ecf3f114d825b73c96024d320","reader_fragment":"p-151440-153195-25eb85e56e423846","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-151440-153195-25eb85e56e423846","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e8629bbdf52a4538cecb","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":151697,"character_end":151721,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-151440-153195-25eb85e56e423846","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-151440-153195-25eb85e56e423846","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":151527,"character_end":151951,"quote":"bstituted for “conclusion of original adjudication proceedings” by Finance Act, 2010 w.e.f. June 5, 2010 \r\n4 Substituted for sub-section (4) by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n65 \r\n1966); or \r\n \r\n (d) any other person as directed by the Board, \r\n \r\n to conduct audit of a registered person or persons, including \r\naudit of refund claims and fo rensic audit and the scope of \r\nsuch audit shall be d","quote_sha256":"fa9cc53898ee8b20708f9a59e7bcda0a481f3bb6171735b0ae18693e61450182","reader_fragment":"p-151440-153195-25eb85e56e423846","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-151440-153195-25eb85e56e423846","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f72b90cfd532edfef03a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":153245,"character_end":153262,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-153195-154955-d6c61c768145176d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-153195-154955-d6c61c768145176d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":153075,"character_end":153492,"quote":"ess or \r\nactivity is liable under the laws administered by the Board. \r\n \r\n3[***] \r\n \r\n \r\n \r\n \r\n1 Sub-sections (5), (6), (7) and (8) inserted by Finance Act, 2015. \r\n2 Sub-section (5) re-numbered as sub-section (9) by Finance Act, 2015. \r\n3 Sub-section (10) omitted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n66 \r\n 1[47. Service of notices and other documents .–– (1)\r\nSubjec","quote_sha256":"235a6b37ca41a57e5fde2c4c200ee1c26f619a88fca6cc1f13b536f2abe2827a","reader_fragment":"p-151440-153195-25eb85e56e423846","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-151440-153195-25eb85e56e423846","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9770b9107e5f64aa02c9","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":153319,"character_end":153336,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-153195-154955-d6c61c768145176d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-153195-154955-d6c61c768145176d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":153149,"character_end":153566,"quote":"\n3[***] \r\n \r\n \r\n \r\n \r\n1 Sub-sections (5), (6), (7) and (8) inserted by Finance Act, 2015. \r\n2 Sub-section (5) re-numbered as sub-section (9) by Finance Act, 2015. \r\n3 Sub-section (10) omitted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n66 \r\n 1[47. Service of notices and other documents .–– (1)\r\nSubject to this Act , any notice, order or requisition required to be served \r\no","quote_sha256":"9ab0ab8f59bc563e538ec2fd945457a4dd411bc4bcb22d554f9795f1e8c2e3b4","reader_fragment":"p-151440-153195-25eb85e56e423846","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-151440-153195-25eb85e56e423846","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8e02900fbc7dc4442391","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":153371,"character_end":153388,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-153195-154955-d6c61c768145176d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-153195-154955-d6c61c768145176d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":153201,"character_end":153618,"quote":"-sections (5), (6), (7) and (8) inserted by Finance Act, 2015. \r\n2 Sub-section (5) re-numbered as sub-section (9) by Finance Act, 2015. \r\n3 Sub-section (10) omitted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n66 \r\n 1[47. Service of notices and other documents .–– (1)\r\nSubject to this Act , any notice, order or requisition required to be served \r\non a resident individual other than in a representati","quote_sha256":"0eed65af7cafe52c09fe672872367949f6ed65969218c320582bac152c1f4163","reader_fragment":"p-153195-154955-d6c61c768145176d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-153195-154955-d6c61c768145176d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0057893c85764a876409","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":153396,"character_end":153420,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-153195-154955-d6c61c768145176d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-153195-154955-d6c61c768145176d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":153226,"character_end":153650,"quote":"nd (8) inserted by Finance Act, 2015. \r\n2 Sub-section (5) re-numbered as sub-section (9) by Finance Act, 2015. \r\n3 Sub-section (10) omitted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n66 \r\n 1[47. Service of notices and other documents .–– (1)\r\nSubject to this Act , any notice, order or requisition required to be served \r\non a resident individual other than in a representative capacity for the \r\npurposes o","quote_sha256":"252fe7754d17318b4648d1cebe14014c71af965c7dc110750d076017d7bbc181","reader_fragment":"p-153195-154955-d6c61c768145176d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-153195-154955-d6c61c768145176d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d27f113392e226968b02","source":"pk-code-7ac8be5f7a398200","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":153916,"character_end":153944,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-153195-154955-d6c61c768145176d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-153195-154955-d6c61c768145176d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":153746,"character_end":154174,"quote":"rved on the individual or, in th e case of an \r\nindividual under a legal disability or a non -resident individual, \r\nthe representative as defined in section 172 of the Income Tax \r\nOrdinance, 2001 (XLIX of 2001) of the individual; \r\n \r\n (b) sent by registered post or courier service to the place specified in \r\nclause (b) of sub-section (2) or to the individual’s usual or last \r\nknown address in Pakistan; or \r\n \r\n (c) serve","quote_sha256":"8510a783226758f84b6116e8df4b0deeaef84860ac58e47310a0d54134a341e2","reader_fragment":"p-153195-154955-d6c61c768145176d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-153195-154955-d6c61c768145176d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-99149db297fde125f754","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":155075,"character_end":155092,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-154955-156682-b387b7fb4606f6cf","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-154955-156682-b387b7fb4606f6cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":154905,"character_end":155322,"quote":" address for service of notices under this Act, \r\nin Pakistan, or where the person does not have such office or \r\n \r\n1 Section 47 substituted by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"59c09b4197c14739c20d0366e26913ad79725bfdcfdef2cfa611479c921067c8","reader_fragment":"p-153195-154955-d6c61c768145176d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-153195-154955-d6c61c768145176d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-44723cdc14f8f50d6012","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":155712,"character_end":155729,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-154955-156682-b387b7fb4606f6cf","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-154955-156682-b387b7fb4606f6cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":155542,"character_end":155959,"quote":"nce No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 The word “or” and clause (d) added by Finance Act, 2017. \r\n3 Words substituted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n67 \r\naddress, the notice is sent by registered post to any office or \r\nplace of business of the [person in Pakistan; or \r\n \r\n (c) served on the ","quote_sha256":"920e792b015c694b1f26e9c50cec74606b663882e6b23d0a15bce1635eda9eee","reader_fragment":"p-154955-156682-b387b7fb4606f6cf","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-154955-156682-b387b7fb4606f6cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b4c6af74e2f3cf8a4bd1","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2020","reason":"No unique full-title and year match in this 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Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 The word “or” and clause (d) added by Finance Act, 2017. \r\n3 Words substituted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n67 \r\naddress, the notice is sent by registered post to any office or \r\nplace of business of the [person in Pakistan; or \r\n \r\n (c) served on the person in the manner prescribed for service of a","quote_sha256":"93015e8b3a6a120b546ec960f9fb6362b25f7973f704f068e11b040b1822ed55","reader_fragment":"p-154955-156682-b387b7fb4606f6cf","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-154955-156682-b387b7fb4606f6cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-901fc2901688083c20ed","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this 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Extraordinary Part I at pages 229 to 259. \r\n2 The word “or” and clause (d) added by Finance Act, 2017. \r\n3 Words substituted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n67 \r\naddress, the notice is sent by registered post to any office or \r\nplace of business of the [person in Pakistan; or \r\n \r\n (c) served on the person in the manner prescribed for service of a \r\nsummons under the Code of Civ","quote_sha256":"00f4074f9acf434f5b0dfec2c40064b38a74c0ed292f4522bac185497e1c1ddd","reader_fragment":"p-154955-156682-b387b7fb4606f6cf","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-154955-156682-b387b7fb4606f6cf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-180348d07fe6b84b3f60","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":158550,"character_end":158567,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-158482-160267-aa26d6f4c70e038e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-158482-160267-aa26d6f4c70e038e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":158380,"character_end":158797,"quote":"official \r\nGazette, make such provisions as may be necessary for implementing such \r\nagreements. \r\n \r\n \r\n1 The word “or” and clause (d) added by Finance Act, 2017. \r\n2 Sections 47A and 47B added by Finance Act, 2015. \r\n3 Words inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n68 \r\n 1[(1A) Notwithstanding anything contained in this Act, the Board \r\nshall hav e power to sh","quote_sha256":"9789af9f8fbd711ea903e3b94801f4094b88be9a4e79fc477d2f82e12f4596f8","reader_fragment":"p-156682-158482-2141492a289da7a1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-156682-158482-2141492a289da7a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fcc0b02ff154f5c873ed","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":158604,"character_end":158621,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-158482-160267-aa26d6f4c70e038e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-158482-160267-aa26d6f4c70e038e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":158434,"character_end":158851,"quote":"essary for implementing such \r\nagreements. \r\n \r\n \r\n1 The word “or” and clause (d) added by Finance Act, 2017. \r\n2 Sections 47A and 47B added by Finance Act, 2015. \r\n3 Words inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n68 \r\n 1[(1A) Notwithstanding anything contained in this Act, the Board \r\nshall hav e power to share data or information including real time data \r\nvid","quote_sha256":"0d9cc3dc05ce5d645dee13657f8f5a3d900ae7f81085b16f105e17e62506436e","reader_fragment":"p-156682-158482-2141492a289da7a1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-156682-158482-2141492a289da7a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3cbcb94e7bc13f924748","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":158645,"character_end":158662,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-158482-160267-aa26d6f4c70e038e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-158482-160267-aa26d6f4c70e038e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":158475,"character_end":158892,"quote":". \r\n \r\n \r\n1 The word “or” and clause (d) added by Finance Act, 2017. \r\n2 Sections 47A and 47B added by Finance Act, 2015. \r\n3 Words inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n68 \r\n 1[(1A) Notwithstanding anything contained in this Act, the Board \r\nshall hav e power to share data or information including real time data \r\nvideos, images received under the provisions","quote_sha256":"0c792e9cccaf81d2f89c4d902525ea711fd387ef8a8f78b925b9bbc746bc6a8f","reader_fragment":"p-156682-158482-2141492a289da7a1","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-156682-158482-2141492a289da7a1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1ad402405ac811ef53f3","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":158670,"character_end":158694,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-158482-160267-aa26d6f4c70e038e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-158482-160267-aa26d6f4c70e038e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":158500,"character_end":158924,"quote":" \r\n1 The word “or” and clause (d) added by Finance Act, 2017. \r\n2 Sections 47A and 47B added by Finance Act, 2015. \r\n3 Words inserted by Finance Act, 2021. \r\nThe Federal Excise Act, 2005 \r\n \r\n68 \r\n 1[(1A) Notwithstanding anything contained in this Act, the Board \r\nshall hav e power to share data or information including real time data \r\nvideos, images received under the provisions of this Act with any other \r\nMi","quote_sha256":"bee8d8004bcf75104d5fff30098d1c92b18a42f67d058f145f6df1acd6aa3334","reader_fragment":"p-158482-160267-aa26d6f4c70e038e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-158482-160267-aa26d6f4c70e038e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7eabaec9efb687e894d1","source":"pk-code-7ac8be5f7a398200","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":159125,"character_end":159153,"quote":"Income Tax Ordinance, \r\n2001","quote_sha256":"6765bc3b972df0d1630d85f63a69da006a1e4a50288a6c08009960d08838fc82","reader_fragment":"p-158482-160267-aa26d6f4c70e038e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-158482-160267-aa26d6f4c70e038e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":158955,"character_end":159383,"quote":"al Government or Provincial \r\nGovernment, subject to such limitations and conditions an may be \r\nspecified by the Board.] \r\n \r\n (2) The provisions of section 107 of the Income Tax Ordinance, \r\n2001 (XLIX of 2001) shall, mutatis mutandis, apply to this section. \r\n \r\n2[(3) The Federal Government may enter into a bilateral or \r\nmultilateral convention, and inter -governmental agreement or similar \r\nagreement or mechanism for a","quote_sha256":"0f73a47d704a4dfe8446b51a1620b3e406a1b08ce9b5d0fc2136a498c87fccac","reader_fragment":"p-158482-160267-aa26d6f4c70e038e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-158482-160267-aa26d6f4c70e038e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-005f3196d7c7b3ae7849","source":"pk-code-7ac8be5f7a398200","title":"National Database and Registration Authority Ordinance, 2000","reason":"No unique full-title and year match in this 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\r\n \r\n1 New sub-section (1A) inserted by Finance Act, 2021. \r\n2 New sub-section (3) inserted by Finance Act, 2021. \r\n3 New section 47AB inserted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n69 \r\n(d) the Islamabad Capital Territory and provincial excise and \r\ntaxation departm","quote_sha256":"49da5c968253de17779f492f57b5e0901e6881f67aba561a286d247d339434e7","reader_fragment":"p-160267-162036-815f613a705bbc31","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-160267-162036-815f613a705bbc31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2b881fb70257960f167b","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":160689,"character_end":160706,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-160267-162036-815f613a705bbc31","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-160267-162036-815f613a705bbc31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":160519,"character_end":160936,"quote":"f mutations and report of \r\nacquisition of rights; \r\n \r\n1 New sub-section (1A) inserted by Finance Act, 2021. \r\n2 New sub-section (3) inserted by Finance Act, 2021. \r\n3 New section 47AB inserted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n69 \r\n(d) the Islamabad Capital Territory and provincial excise and \r\ntaxation departments with respect to information regarding \r\nregistrati","quote_sha256":"52b45452f1215a28a3ea6bf882f54909604da525fa806001af27129344681a9f","reader_fragment":"p-160267-162036-815f613a705bbc31","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-160267-162036-815f613a705bbc31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bbfa184c32fb240243e6","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":160741,"character_end":160758,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-160267-162036-815f613a705bbc31","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-160267-162036-815f613a705bbc31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":160571,"character_end":160988,"quote":"\n \r\n1 New sub-section (1A) inserted by Finance Act, 2021. \r\n2 New sub-section (3) inserted by Finance Act, 2021. \r\n3 New section 47AB inserted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n69 \r\n(d) the Islamabad Capital Territory and provincial excise and \r\ntaxation departments with respect to information regarding \r\nregistration of vehicles, transfer of ownership and other \r\nas","quote_sha256":"c21674a210ae1deb4cfee324ae90ee131c73d3deefb33085095a0f4960b5d0af","reader_fragment":"p-160267-162036-815f613a705bbc31","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-160267-162036-815f613a705bbc31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-339856deb5e445f7147e","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":160766,"character_end":160790,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-160267-162036-815f613a705bbc31","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-160267-162036-815f613a705bbc31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":160596,"character_end":161020,"quote":" \r\n1 New sub-section (1A) inserted by Finance Act, 2021. \r\n2 New sub-section (3) inserted by Finance Act, 2021. \r\n3 New section 47AB inserted by Finance Act, 2020. \r\nThe Federal Excise Act, 2005 \r\n \r\n69 \r\n(d) the Islamabad Capital Territory and provincial excise and \r\ntaxation departments with respect to information regarding \r\nregistration of vehicles, transfer of ownership and other \r\nassociated record; \r\n(e) all elect","quote_sha256":"e89a8b5ce0c0795997a6841c9cb744e5938473225736f58fffc90b575068e635","reader_fragment":"p-160267-162036-815f613a705bbc31","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-160267-162036-815f613a705bbc31","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dd04e1bf013ae19e2157","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":162327,"character_end":162351,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":162157,"character_end":162581,"quote":"may be prescribed. \r\n \r\n (4) Subject to section 47B, all information received under this \r\nsection shall be used only for tax purposes and kept confidential.] \r\n \r\nThe Federal Excise Act, 2005 \r\n \r\n70 \r\n 1[47B. Disclosure of info rmation by a public s ervant.─ (1) Any \r\ninformation acquired under any provision of this Act shall be confidential \r\nand no public servant shall disclose any such information, except as \r\npro","quote_sha256":"e125f68018970ab7af8b75527b92614f233767ebcc67f54e1ce5ee252b98c91b","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7a88dfe3be3fefbd858f","source":"pk-code-7ac8be5f7a398200","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":162612,"character_end":162638,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":162442,"character_end":162868,"quote":"acquired under any provision of this Act shall be confidential \r\nand no public servant shall disclose any such information, except as \r\nprovided under section 216 of the Income Tax Ordinance, 2001 (XLIX of \r\n2001). \r\n \r\n (2) Notwithstanding anything contained in sub-section (1) and the \r\nFreedom of Information Ordinance, 2002 (XCVI of 2002), any \r\ninformation received or supplied in pursuance of bilateral or multilateral \r","quote_sha256":"7e4da64916925ac320b08e72e0e9428457f8bac12fcc63f5f1d2e844fb2140ed","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ce7c0c0ec13d2262095e","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":163167,"character_end":163184,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":162997,"character_end":163414,"quote":"47C. Validation.– 3[(1)] All notifications and orders issued and \r\nnotified in exercise of the powers conferred upon the Federal Government, \r\nbefore the commencement of Finance Act, 2017 shall be deemed to hav e \r\nbeen validly issued and notified in exercise of those powers.] \r\n \r\n 3[(2) Notwithstanding any omission, irregularity or deficiency in \r\nthe establishment of or conferment of powers and functions on th","quote_sha256":"da78691a2a3382b4d0d8f59dadf116a20ac1c5b079c7d4dcffdfc179c8d793eb","reader_fragment":"p-162036-163791-6e5cc1a5d644d8ab","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-162036-163791-6e5cc1a5d644d8ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7f7a03e6cbd93994a224","source":"pk-code-7ac8be5f7a398200","title":"Central Excises Act, 1944","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164066,"character_end":164091,"quote":"Central Excises Act, 1944","quote_sha256":"0d38f92edcbf0c7c8cb6eefb2b166209a298c88c7b3cec3cf33e56b04cd6d583","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":163896,"character_end":164321,"quote":" 29 of this Act shall be treated to have been \r\nvalidly passed, issued and taken under this Act.] \r\n 48. Repeal.–(1) Subject to the provisions of sub -section (2), the \r\nCentral Excises Act, 1944 (I of 1944) shall stand repealed with effect from \r\nthe date notified under sub-section (3) of section 1. \r\n (2) Unless otherwise directed by the Federal Government, in case \r\nof area where the repealed Act was extended through a","quote_sha256":"357b065bcd9e8d557eead37349a5f4fb01c9e653381141074ed5ebd94d880d85","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5ddc6e8f6fa6179fc958","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164564,"character_end":164581,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164394,"character_end":164811,"quote":"any other authority, the \r\napplication of the repealed Act shall continue to be in force till this Act is \r\n \r\n1 Section 47B substituted through Finance Act, 2016. \r\n2 New section 47C inserted through by Finance Act, 2017. \r\n3 Section 47C re-numbered and new sub-section (2) added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n71 \r\nmade applicable in that area. \r\n 1[49. Fee and","quote_sha256":"456f4d039ada6c8037eba1322f4b099c36e4628c3530821d5efc3534dd3423b7","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-16d57ee06f3cd218b1a8","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164624,"character_end":164641,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164454,"character_end":164871,"quote":"hall continue to be in force till this Act is \r\n \r\n1 Section 47B substituted through Finance Act, 2016. \r\n2 New section 47C inserted through by Finance Act, 2017. \r\n3 Section 47C re-numbered and new sub-section (2) added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n71 \r\nmade applicable in that area. \r\n 1[49. Fee and service charges. – 2[(1)] The 3[Board with the \r\napproval o","quote_sha256":"e9fa88116149d171bf16a901812e4373bcbe0bd1e8e97938a0f50527d6f7eeea","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6529a96e8535a02d2eb1","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164705,"character_end":164722,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164535,"character_end":164952,"quote":"tion 47B substituted through Finance Act, 2016. \r\n2 New section 47C inserted through by Finance Act, 2017. \r\n3 Section 47C re-numbered and new sub-section (2) added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n71 \r\nmade applicable in that area. \r\n 1[49. Fee and service charges. – 2[(1)] The 3[Board with the \r\napproval of Federal Minster -in-charge”] may, by notification in the \r\nofficial Gazette, su","quote_sha256":"ef7f8ad06eb454e610bcad94a75962e1008e022b9838362e4d9ad831fa25abd6","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f67e55ab18c21c1713e1","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164730,"character_end":164754,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":164560,"character_end":164984,"quote":"ugh Finance Act, 2016. \r\n2 New section 47C inserted through by Finance Act, 2017. \r\n3 Section 47C re-numbered and new sub-section (2) added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n71 \r\nmade applicable in that area. \r\n 1[49. Fee and service charges. – 2[(1)] The 3[Board with the \r\napproval of Federal Minster -in-charge”] may, by notification in the \r\nofficial Gazette, subject to such conditions, limita","quote_sha256":"6bdaa4066604086d8ae05715dc0ed04763a7f01b7195e7cc11dc11c55db47e88","reader_fragment":"p-163791-165522-4a25e28cf5dcaec2","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-163791-165522-4a25e28cf5dcaec2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-581d5895c9b092f9a8f3","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":165697,"character_end":165714,"quote":"Finance Act, 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by Finance Act, 2021. \r\n5 New se","quote_sha256":"3768eca2a6a167b18eee376f574aa29618b89dd1a51bfbcd89a80e8fb6455572","reader_fragment":"p-165522-167252-4d816e0a0b9b2ab8","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-165522-167252-4d816e0a0b9b2ab8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6fdbd6806471b61e0300","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":165777,"character_end":165794,"quote":"Finance Act, 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Federal Excise Act, 2005 \r\n \r\n72 \r\nFI","quote_sha256":"fe647fa21477a83adf3ed937bd5727852d7c7651e9f82dc8adbafa51c0a40e56","reader_fragment":"p-165522-167252-4d816e0a0b9b2ab8","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-165522-167252-4d816e0a0b9b2ab8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-049f63dbb4cf8f6990ff","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":165913,"character_end":165930,"quote":"Finance Act, 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GOODS) \r\n \r\n \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\nRat","quote_sha256":"3890f67c8f268b3ebce85dba83285b3737393c57a648799dcca9b1fcc9ca9b0d","reader_fragment":"p-165522-167252-4d816e0a0b9b2ab8","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-165522-167252-4d816e0a0b9b2ab8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7f3a8a26bce553eeca0f","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":165962,"character_end":165979,"quote":"Finance Act, 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Heading/ \r\nsub-heading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\n","quote_sha256":"a489bac471955763ce56da1584bd608ad1947e9226b323e3201002f79b3a93f9","reader_fragment":"p-165522-167252-4d816e0a0b9b2ab8","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-165522-167252-4d816e0a0b9b2ab8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-af0ee15c06018d82ad58","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":165987,"character_end":166011,"quote":"Federal Excise Act, 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\r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\n \r\n1[1*** \r\nomitted] \r\n \r\n \r\n ","quote_sha256":"6d1c5c464d9684512895ec0e4ec939eaaf0d5b9e90e8136f3b340cd8f3de5cc0","reader_fragment":"p-165522-167252-4d816e0a0b9b2ab8","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-165522-167252-4d816e0a0b9b2ab8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6ad8c8b594368dd166c0","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":167027,"character_end":167044,"quote":"Finance Act, 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Word omitted by Finance Act, 2008. \r\n5 The figure “thirtee","quote_sha256":"fb7641de022db283636c8dae1ec2801681f1b7b97a2910307141105917a4ed2b","reader_fragment":"p-165522-167252-4d816e0a0b9b2ab8","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-165522-167252-4d816e0a0b9b2ab8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-051b74575447949863b0","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":167231,"character_end":167248,"quote":"Finance Act, 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Heading/ \r\nsub-heading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Co","quote_sha256":"d085093811f1749237a2204b4e2b34e9fb170aeeae18c6ab1aa919dcb651c2bd","reader_fragment":"p-165522-167252-4d816e0a0b9b2ab8","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-165522-167252-4d816e0a0b9b2ab8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a763a61546a9fdf67feb","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":167338,"character_end":167362,"quote":"Federal Excise Act, 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\r\nquantities prescribed under \r\nthe West Pakistan Pure Food \r\nRules, 1965. \r\n \r\n7 Un-manufactured tobacc","quote_sha256":"2a3d86fc97568e37be2e183100b193905a8b821490e77b0138ea607e5483d4c5","reader_fragment":"p-165522-167252-4d816e0a0b9b2ab8","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-165522-167252-4d816e0a0b9b2ab8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-388410df2caf2bf5f9df","source":"pk-code-7ac8be5f7a398200","title":"West Pakistan Pure Food Rules, 1965","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":167523,"character_end":167560,"quote":"West Pakistan Pure Food \r\nRules, 1965","quote_sha256":"ac82c521a2e8ff9c3ae125581cfe4e86604b03826b02233cba327fb08f8ca7d3","reader_fragment":"p-167252-169052-80c889f267461ae6","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-167252-169052-80c889f267461ae6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":167353,"character_end":167790,"quote":"Act, 2005 \r\n \r\n73 \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\n \r\nquantities prescribed under \r\nthe West Pakistan Pure Food \r\nRules, 1965. \r\n \r\n7 Un-manufactured tobacco 24.01 1[Three hundred and \r\nninety rupees] per \r\nkilogram \r\n \r\n2[7a Acetate tow Respective \r\nheading \r\nRupees forty four \r\nthousand per kg.] \r\n \r\n3[8 \r\n \r\n \r\n \r\n \r\n \r\n4[8a \r\nCigarettes of tobac","quote_sha256":"ca8927544543fe3976eba360af048b9652f735a9a028231aa6faec1e3099475d","reader_fragment":"p-167252-169052-80c889f267461ae6","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-167252-169052-80c889f267461ae6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cdde3e809cb91e1aac0f","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":168772,"character_end":168789,"quote":"Finance Act, 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2023. \r\n7 Serial numbers 10a and entries relating thereto omitted throu","quote_sha256":"1e81275da65fe2d91a5e98b46a8000ad6fdfd8bb81c1b132aa37657b8e9aa950","reader_fragment":"p-169052-170835-b1137cc06cb7d810","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-169052-170835-b1137cc06cb7d810","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9ddf34328cf17aa6ab51","source":"pk-code-7ac8be5f7a398200","title":"Finance Act 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":170619,"character_end":170635,"quote":"Finance Act 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Serial No. 11 omitted by Finance Act, 2013. \r\n9 Substituted for “four” by F","quote_sha256":"6cfc02eb964f55d24c09be2f9b94f37b1f23b054ae20c78441f6e2122ce1c0be","reader_fragment":"p-169052-170835-b1137cc06cb7d810","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-169052-170835-b1137cc06cb7d810","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-632ff8579a31ec345987","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":170765,"character_end":170782,"quote":"Finance Act, 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cements, whether \r\nor not colored or in the form \r\nof clinkers \r\n \r\n25.23 \r\n \r\n \r\n \r\n","quote_sha256":"45b6f8e60ddb4adf4d58ed62faf65420f247006a6b007f691750c571c16df46f","reader_fragment":"p-169052-170835-b1137cc06cb7d810","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-169052-170835-b1137cc06cb7d810","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-839e735e2cc21991773b","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":170889,"character_end":170913,"quote":"Federal Excise Act, 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colored or in the form \r\nof clinkers \r\n \r\n25.23 \r\n \r\n \r\n \r\n \r\n \r\n 1[four] rupees] per \r\nki","quote_sha256":"78724df1f5ec78c981b40466db0ad07b50a747e0055b4b09d545b3630b82af11","reader_fragment":"p-169052-170835-b1137cc06cb7d810","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-169052-170835-b1137cc06cb7d810","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-040927304a9b102d296a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171656,"character_end":171673,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171486,"character_end":171903,"quote":"dred cubic \r\nmeters. \r\n33 Liquefied butanes 2711.1300 Seventeen rupees \r\nand eighteen paisa \r\nper hundred cubic \r\n \r\n1 Word “two” substituted by Finance Act, 2024. \r\n2 Serial no. 14, 15 & 16 omitted by Finance Act, 2007. \r\n3 Serial no. 17 and 18 omitted by Finance Act, 2011. \r\n4 Serial no. 19 & 20 Omitted vide Finance Act, 2007. \r\n5 Sr. No. 21 omitted by Finance Act, 2011. \r\n6 Sr. Nos.","quote_sha256":"d5c18f7bfff91b3b242fac00868774bfbc2a122b3ffb26ef4d54d941dd0d05e7","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7a840fcacbfef2b1e5f4","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171714,"character_end":171731,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171544,"character_end":171961,"quote":"nteen rupees \r\nand eighteen paisa \r\nper hundred cubic \r\n \r\n1 Word “two” substituted by Finance Act, 2024. \r\n2 Serial no. 14, 15 & 16 omitted by Finance Act, 2007. \r\n3 Serial no. 17 and 18 omitted by Finance Act, 2011. \r\n4 Serial no. 19 & 20 Omitted vide Finance Act, 2007. \r\n5 Sr. No. 21 omitted by Finance Act, 2011. \r\n6 Sr. Nos. 22 to 25 omitted by Finance Act, 2012. \r\n7 Sr. Nos. 26 t","quote_sha256":"d76a18a1ba389c29a0a83ab1511ab7a51c1137b5de9da62299206fb0c9804e85","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-69a6f682e13a87711b71","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171770,"character_end":171787,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171600,"character_end":172017,"quote":" \r\n1 Word “two” substituted by Finance Act, 2024. \r\n2 Serial no. 14, 15 & 16 omitted by Finance Act, 2007. \r\n3 Serial no. 17 and 18 omitted by Finance Act, 2011. \r\n4 Serial no. 19 & 20 Omitted vide Finance Act, 2007. \r\n5 Sr. No. 21 omitted by Finance Act, 2011. \r\n6 Sr. Nos. 22 to 25 omitted by Finance Act, 2012. \r\n7 Sr. Nos. 26 to 30 omitted by Finance Act, 2011. Sr. No. 27 omitted by","quote_sha256":"392df3d42d0a64345b5cf9f3ffa04081c36c3a284207d78d8f2d6d06626d347c","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cdc2568dd9255cdb5dcf","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171826,"character_end":171843,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171656,"character_end":172073,"quote":"Finance Act, 2024. \r\n2 Serial no. 14, 15 & 16 omitted by Finance Act, 2007. \r\n3 Serial no. 17 and 18 omitted by Finance Act, 2011. \r\n4 Serial no. 19 & 20 Omitted vide Finance Act, 2007. \r\n5 Sr. No. 21 omitted by Finance Act, 2011. \r\n6 Sr. Nos. 22 to 25 omitted by Finance Act, 2012. \r\n7 Sr. Nos. 26 to 30 omitted by Finance Act, 2011. Sr. No. 27 omitted by Finance Act, 2012. \r\n8 The expression substituted thr","quote_sha256":"a722f007280e8977dc9a238bce2f76ba7f42921184f34a51e0b94ee6afc30942","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-67eb69c5b8c948e0f88c","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171871,"character_end":171888,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171701,"character_end":172118,"quote":"6 omitted by Finance Act, 2007. \r\n3 Serial no. 17 and 18 omitted by Finance Act, 2011. \r\n4 Serial no. 19 & 20 Omitted vide Finance Act, 2007. \r\n5 Sr. No. 21 omitted by Finance Act, 2011. \r\n6 Sr. Nos. 22 to 25 omitted by Finance Act, 2012. \r\n7 Sr. Nos. 26 to 30 omitted by Finance Act, 2011. Sr. No. 27 omitted by Finance Act, 2012. \r\n8 The expression substituted through Finance Act, 2019. \r\nThe Federal Excise ","quote_sha256":"e02f66d44a47edb3c8423c1942bc130b28c844486af277ae5c41481ed1b73a4a","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-410704b83e8b39cefb0f","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171924,"character_end":171941,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171754,"character_end":172171,"quote":"d 18 omitted by Finance Act, 2011. \r\n4 Serial no. 19 & 20 Omitted vide Finance Act, 2007. \r\n5 Sr. No. 21 omitted by Finance Act, 2011. \r\n6 Sr. Nos. 22 to 25 omitted by Finance Act, 2012. \r\n7 Sr. Nos. 26 to 30 omitted by Finance Act, 2011. Sr. No. 27 omitted by Finance Act, 2012. \r\n8 The expression substituted through Finance Act, 2019. \r\nThe Federal Excise Act, 2005 \r\n \r\n77 \r\nmeters. \r\n \r\n34 Liquefied ethylen","quote_sha256":"3cfd16caef2d532b60ea942f95a5a6d86d138d7ce18660a5bf1d06e8bd662671","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7998070e35d307d3ba26","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171977,"character_end":171994,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171807,"character_end":172224,"quote":" & 20 Omitted vide Finance Act, 2007. \r\n5 Sr. No. 21 omitted by Finance Act, 2011. \r\n6 Sr. Nos. 22 to 25 omitted by Finance Act, 2012. \r\n7 Sr. Nos. 26 to 30 omitted by Finance Act, 2011. Sr. No. 27 omitted by Finance Act, 2012. \r\n8 The expression substituted through Finance Act, 2019. \r\nThe Federal Excise Act, 2005 \r\n \r\n77 \r\nmeters. \r\n \r\n34 Liquefied ethylene, \r\npropylene, butylenes and \r\nbutadiene \r\n2711.1400","quote_sha256":"bfd7338a9d53c2a37e27a33b0be92f3a019fe08ab4188bf8284cb1b7539d48cf","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-196bbcfadfe71e675e0a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":172019,"character_end":172036,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171849,"character_end":172266,"quote":"Sr. No. 21 omitted by Finance Act, 2011. \r\n6 Sr. Nos. 22 to 25 omitted by Finance Act, 2012. \r\n7 Sr. Nos. 26 to 30 omitted by Finance Act, 2011. Sr. No. 27 omitted by Finance Act, 2012. \r\n8 The expression substituted through Finance Act, 2019. \r\nThe Federal Excise Act, 2005 \r\n \r\n77 \r\nmeters. \r\n \r\n34 Liquefied ethylene, \r\npropylene, butylenes and \r\nbutadiene \r\n2711.1400 \r\n \r\nSeventeen rupees \r\nand eighteen pais","quote_sha256":"4405ecf16a9fdfef078bb4f714214062c2baba6929adbea73f4709204bd377fe","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d5b964a14c070ea2b347","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":172078,"character_end":172095,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171908,"character_end":172325,"quote":"o 25 omitted by Finance Act, 2012. \r\n7 Sr. Nos. 26 to 30 omitted by Finance Act, 2011. Sr. No. 27 omitted by Finance Act, 2012. \r\n8 The expression substituted through Finance Act, 2019. \r\nThe Federal Excise Act, 2005 \r\n \r\n77 \r\nmeters. \r\n \r\n34 Liquefied ethylene, \r\npropylene, butylenes and \r\nbutadiene \r\n2711.1400 \r\n \r\nSeventeen rupees \r\nand eighteen paisa \r\nper hundred cubic \r\nmeters. \r\n35 Other Liquefied petrol","quote_sha256":"c0354d1d3fb54dbd91a9d240663c368cad8db9296eb049249e1b2f8c59d16d46","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2822e735357a07a1c03b","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":172103,"character_end":172127,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":171933,"character_end":172357,"quote":"ct, 2012. \r\n7 Sr. Nos. 26 to 30 omitted by Finance Act, 2011. Sr. No. 27 omitted by Finance Act, 2012. \r\n8 The expression substituted through Finance Act, 2019. \r\nThe Federal Excise Act, 2005 \r\n \r\n77 \r\nmeters. \r\n \r\n34 Liquefied ethylene, \r\npropylene, butylenes and \r\nbutadiene \r\n2711.1400 \r\n \r\nSeventeen rupees \r\nand eighteen paisa \r\nper hundred cubic \r\nmeters. \r\n35 Other Liquefied petroleum \r\nGases and gaseous \r\nhydr","quote_sha256":"10985f4a1ec3644cd30b73a0be9389703b34987899f618db10df559cb456708a","reader_fragment":"p-170835-172632-528a5401ff6a9901","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-170835-172632-528a5401ff6a9901","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c4d58fc6599addefaf54","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":172921,"character_end":172938,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":172751,"character_end":173168,"quote":"rated beverages \r\n3302.1010 Fifty per cent ad \r\nvalorem. \r\n 4[ 42 to \r\n45] \r\nomitted \r\n5[46 to \r\n49] \r\n \r\nomitted \r\n \r\n1 Words substituted by Finance Act, 2022. \r\n2 Substituted vide Finance Act, 2010. \r\n3 Omitted vide Finance Act, 2007. \r\n4 Sr. Nos. 39 to 40 omitted by Finance Act, 2011 & Sr. Nos. 42 to 45 omitted by Finance Act, 2012. \r\n5 Sr. Nos. 46 47, 48 and 49 omitted by Finance","quote_sha256":"54566c738bbb2e0fb52c15f3687379e89a53281a0e2f57276c2b9f78ee368ade","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8d62ede475ef166a7f3c","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":172962,"character_end":172979,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":172792,"character_end":173209,"quote":"t ad \r\nvalorem. \r\n 4[ 42 to \r\n45] \r\nomitted \r\n5[46 to \r\n49] \r\n \r\nomitted \r\n \r\n1 Words substituted by Finance Act, 2022. \r\n2 Substituted vide Finance Act, 2010. \r\n3 Omitted vide Finance Act, 2007. \r\n4 Sr. Nos. 39 to 40 omitted by Finance Act, 2011 & Sr. Nos. 42 to 45 omitted by Finance Act, 2012. \r\n5 Sr. Nos. 46 47, 48 and 49 omitted by Finance Act, 2011 \r\nThe Federal Excise Act, 2005","quote_sha256":"40c60d88248bb4af0eb161ed572465a4e7667268eb9d2be3a0d96c3aef3d2e04","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0624360b5d2c12bf7ac9","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":172999,"character_end":173016,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":172829,"character_end":173246,"quote":"mitted \r\n5[46 to \r\n49] \r\n \r\nomitted \r\n \r\n1 Words substituted by Finance Act, 2022. \r\n2 Substituted vide Finance Act, 2010. \r\n3 Omitted vide Finance Act, 2007. \r\n4 Sr. Nos. 39 to 40 omitted by Finance Act, 2011 & Sr. Nos. 42 to 45 omitted by Finance Act, 2012. \r\n5 Sr. Nos. 46 47, 48 and 49 omitted by Finance Act, 2011 \r\nThe Federal Excise Act, 2005 \r\n \r\n78 \r\n 1[(53)] \r\n2[54 ***] om","quote_sha256":"79737b29a3425cee2ba7fef388b216f83828c6d85a52f9f51d8043ffd29324d8","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-918254210343f00d0aa6","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":173051,"character_end":173068,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":172881,"character_end":173298,"quote":" \r\n1 Words substituted by Finance Act, 2022. \r\n2 Substituted vide Finance Act, 2010. \r\n3 Omitted vide Finance Act, 2007. \r\n4 Sr. Nos. 39 to 40 omitted by Finance Act, 2011 & Sr. Nos. 42 to 45 omitted by Finance Act, 2012. \r\n5 Sr. Nos. 46 47, 48 and 49 omitted by Finance Act, 2011 \r\nThe Federal Excise Act, 2005 \r\n \r\n78 \r\n 1[(53)] \r\n2[54 ***] omitted. \r\n \r\n1 Sr.No. 53 o","quote_sha256":"3a088b745fb9c5dc8cc3e027545e6e3707370847f60278afbab72c7c23b4baef","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fe52d3635570fac6832e","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":173100,"character_end":173117,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":172930,"character_end":173347,"quote":"ct, 2022. \r\n2 Substituted vide Finance Act, 2010. \r\n3 Omitted vide Finance Act, 2007. \r\n4 Sr. Nos. 39 to 40 omitted by Finance Act, 2011 & Sr. Nos. 42 to 45 omitted by Finance Act, 2012. \r\n5 Sr. Nos. 46 47, 48 and 49 omitted by Finance Act, 2011 \r\nThe Federal Excise Act, 2005 \r\n \r\n78 \r\n 1[(53)] \r\n2[54 ***] omitted. \r\n \r\n1 Sr.No. 53 omitted through Finance Act, 2016 \r\n2 Serial numb","quote_sha256":"9e6dad5139833702c59ec2f1a60374d5d2fcf301ef3a4bc35b4623216c090363","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9800ac1db457c71a54c8","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":173161,"character_end":173178,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":172991,"character_end":173408,"quote":"ed vide Finance Act, 2007. \r\n4 Sr. Nos. 39 to 40 omitted by Finance Act, 2011 & Sr. Nos. 42 to 45 omitted by Finance Act, 2012. \r\n5 Sr. Nos. 46 47, 48 and 49 omitted by Finance Act, 2011 \r\nThe Federal Excise Act, 2005 \r\n \r\n78 \r\n 1[(53)] \r\n2[54 ***] omitted. \r\n \r\n1 Sr.No. 53 omitted through Finance Act, 2016 \r\n2 Serial number 54 and entries relating thereto omitted through Finance Ac","quote_sha256":"58b17ff3ebbcbf9261f930c35de5d1fcab8ae0e97bcb53b68a34ae1412c5c7ff","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c7926c11d35205b8cd49","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":173185,"character_end":173209,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":173015,"character_end":173439,"quote":"7. \r\n4 Sr. Nos. 39 to 40 omitted by Finance Act, 2011 & Sr. Nos. 42 to 45 omitted by Finance Act, 2012. \r\n5 Sr. Nos. 46 47, 48 and 49 omitted by Finance Act, 2011 \r\nThe Federal Excise Act, 2005 \r\n \r\n78 \r\n 1[(53)] \r\n2[54 ***] omitted. \r\n \r\n1 Sr.No. 53 omitted through Finance Act, 2016 \r\n2 Serial number 54 and entries relating thereto omitted through Finance Act, 2019. \r\nThe Federal Excise A","quote_sha256":"c4380b0885022804d09509fdb6a855bb3dc7905816e0b90f907bdb61771bfb58","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d22e775389de85358254","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":173313,"character_end":173330,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":173143,"character_end":173560,"quote":"and 49 omitted by Finance Act, 2011 \r\nThe Federal Excise Act, 2005 \r\n \r\n78 \r\n 1[(53)] \r\n2[54 ***] omitted. \r\n \r\n1 Sr.No. 53 omitted through Finance Act, 2016 \r\n2 Serial number 54 and entries relating thereto omitted through Finance Act, 2019. \r\nThe Federal Excise Act, 2005 \r\n \r\n79 \r\n \r\n 1[55 \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\n \r\n \r\n2[55B \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n","quote_sha256":"f1fbea9c50641681cff71192b58da4ff1c870d9176ce76ccdfd649c5a514350d","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-70f8e03b9c0f37b0d4db","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":173398,"character_end":173415,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":173228,"character_end":173645,"quote":" \r\n2[54 ***] omitted. \r\n \r\n1 Sr.No. 53 omitted through Finance Act, 2016 \r\n2 Serial number 54 and entries relating thereto omitted through Finance Act, 2019. \r\nThe Federal Excise Act, 2005 \r\n \r\n79 \r\n \r\n 1[55 \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\n \r\n \r\n2[55B \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\n \r\n \r\n \r\n \r\n \r\nImported m otor cars, SUVs and \r\nother motor vehicles","quote_sha256":"f2e58c1817a8b536c94b4e16d3cd49a53d03df69b8e1402baab4e6578df14f33","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8c165c0f03df7e68220c","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":173423,"character_end":173447,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":173253,"character_end":173677,"quote":" \r\n \r\n1 Sr.No. 53 omitted through Finance Act, 2016 \r\n2 Serial number 54 and entries relating thereto omitted through Finance Act, 2019. \r\nThe Federal Excise Act, 2005 \r\n \r\n79 \r\n \r\n 1[55 \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\n \r\n \r\n2[55B \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\n \r\n \r\n \r\n \r\n \r\nImported m otor cars, SUVs and \r\nother motor vehicles, excluding \r\nauto rickshaws, pr","quote_sha256":"d4068d0ad8f6f7037ee2ec1e39260aa355ce1919d5930e4e9c68b59d66177635","reader_fragment":"p-172632-174417-ef406152ffd8586f","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-172632-174417-ef406152ffd8586f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5b56952e94dc3e1b2d3e","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":175005,"character_end":175022,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-174417-176188-2d70cb108a14e1c9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-174417-176188-2d70cb108a14e1c9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":174835,"character_end":175252,"quote":" \r\n 2.5 % ad val. \r\n \r\n 5% ad val. \r\n \r\n 10% ad val. \r\n \r\n \r\n \r\n \r\n \r\n \r\n1 Serial number 55 and 55A and entries relating thereto substituted by Finance Act, 2019. \r\n2 Serial number 55B and entries relating thereto substituted by Finance (Supplementary) Act, 2022. \r\nThe Federal Excise Act, 2005 \r\n \r\n80 \r\n1[55C \r\n \r\n \r\n2[55D \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n3[56 \r\n \r\nImported double cabin (4x4) \r\npic","quote_sha256":"df524ca4b84986c3ad1b1a379d4fa0ac0361780bd9dc57f20bf5967f7b2bc308","reader_fragment":"p-174417-176188-2d70cb108a14e1c9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-174417-176188-2d70cb108a14e1c9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f6d8ee2cd72397ed9b0f","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":175131,"character_end":175155,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-174417-176188-2d70cb108a14e1c9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-174417-176188-2d70cb108a14e1c9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":174961,"character_end":175385,"quote":"and entries relating thereto substituted by Finance Act, 2019. \r\n2 Serial number 55B and entries relating thereto substituted by Finance (Supplementary) Act, 2022. \r\nThe Federal Excise Act, 2005 \r\n \r\n80 \r\n1[55C \r\n \r\n \r\n2[55D \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n3[56 \r\n \r\nImported double cabin (4x4) \r\npick-up vehicles \r\n \r\nLocally manufactured double \r\ncabin (4x4) pick -up vehicles \r\nexcept the vehicles booked on \r\nor before the 30 th ","quote_sha256":"cec924a6d354d0bd22b610f38fa50afafa2c76cc591d1f4c3f9ae6b5e46ca4ef","reader_fragment":"p-174417-176188-2d70cb108a14e1c9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-174417-176188-2d70cb108a14e1c9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ad7d4a75c56bdb7f4671","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":176102,"character_end":176119,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-174417-176188-2d70cb108a14e1c9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-174417-176188-2d70cb108a14e1c9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":175932,"character_end":176349,"quote":"ed waters \r\nRespective \r\nheadings \r\n15[Twenty] percent of \r\nretail price] \r\n \r\n \r\n4 Expression inserted by Finance Act, 2021. \r\n6 Expression substituted by Finance (Supplementary) Act, 2022. \r\n7 Expression substituted by Finance (Supplementary) Act, 2022. \r\n8 Expression substituted by Finance (Supplementary) Act, 2022. \r\n1 New serial number 55C inser","quote_sha256":"66cb6e92907cd8e29da4de73048833ba46b42437d360bbed337773c188338d1d","reader_fragment":"p-174417-176188-2d70cb108a14e1c9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-174417-176188-2d70cb108a14e1c9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-727e68197fc269558e58","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2020","reason":"No unique full-title and year match in this 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substituted by Finance (Supplementary) Act, 2022. \r\n8 Expression substituted by Finance (Supplementary) Act, 2022. \r\n1 New serial number 55C inserted by Finance Act, 2020. \r\n2 New serial number 55D inserted by Finance Act, 2020. \r\n3 Serial number 56 and entries relating thereto in column (2), (3) and (4) added by Finance Act, 2015. \r\n5 Words substituted by Finance Act, 2022. \r\n9 Expression sub","quote_sha256":"f78a8d50d6f5d90e560b2dc7ddd7316cb655f31c333d22a3e915047c7aa8c5b4","reader_fragment":"p-174417-176188-2d70cb108a14e1c9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-174417-176188-2d70cb108a14e1c9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-68c99771e6993c91fd52","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2020","reason":"No unique full-title and year match in this 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library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":180841,"character_end":180858,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-179780-181559-264155d0d9437faa","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-179780-181559-264155d0d9437faa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":180671,"character_end":181088,"quote":"y Finance Act, 2024. 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library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":180925,"character_end":180949,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-179780-181559-264155d0d9437faa","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-179780-181559-264155d0d9437faa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":180755,"character_end":181179,"quote":" at the end, explanation added by Finance Act, 2024. \r\n5 Word ‘sixty’ substituted by Finance Act, 2024. \r\n6 Expression added by Finance (Supplementary) Act, 2023. \r\nThe Federal Excise Act, 2005 \r\n \r\n83 \r\nTABLE II \r\n(EXCISABLE SERVICES) \r\n \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\n1 Advertisement on closed \r\ncircuit T.V. \r\n9802.3000 \r\n \r\nSixtee","quote_sha256":"e77a3f337ab230c35863fa24bbb74038985b40ab9625d84af1101c97bd6ce740","reader_fragment":"p-179780-181559-264155d0d9437faa","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-179780-181559-264155d0d9437faa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5b6b01b4671cb421cb47","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":182099,"character_end":182116,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-181559-183333-2c3d299be02f412b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-181559-183333-2c3d299be02f412b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":181929,"character_end":182346,"quote":"3 \r\n \r\n9803.1000 \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n 2[Fifteen Hundred] \r\n rupees \r\n \r\n3[Nine Hundred] \r\nrupees \r\n \r\n \r\n \r\n \r\n1 Words substituted by Finance Act, 2021. \r\n2 Inserted vide Finance Act, 2009. \r\n3 Inserted by Finance Act, 2014. \r\n4 Inserted by Finance Act, 2014 \r\n5 Sub-clause (iii) and entry relating thereto in column (4) omitted by Finance Act, 2015. \r\nThe Federal Excise Act, 2","quote_sha256":"17452a4871473df933541368cb980479ddcb32631c3d269c7e57a998b0719b56","reader_fragment":"p-181559-183333-2c3d299be02f412b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-181559-183333-2c3d299be02f412b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6460c4e4af3cd2ceb127","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":182136,"character_end":182153,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-181559-183333-2c3d299be02f412b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-181559-183333-2c3d299be02f412b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":181966,"character_end":182383,"quote":" \r\n \r\n \r\n \r\n 2[Fifteen Hundred] \r\n rupees \r\n \r\n3[Nine Hundred] \r\nrupees \r\n \r\n \r\n \r\n \r\n1 Words substituted by Finance Act, 2021. \r\n2 Inserted vide Finance Act, 2009. \r\n3 Inserted by Finance Act, 2014. \r\n4 Inserted by Finance Act, 2014 \r\n5 Sub-clause (iii) and entry relating thereto in column (4) omitted by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n84 \r\nS.No. Description of 1[","quote_sha256":"e28e4dd1b1252e0b15e09bbe2714d3a2ecf874eacff3a204c65e232fef940c75","reader_fragment":"p-181559-183333-2c3d299be02f412b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-181559-183333-2c3d299be02f412b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-da2efe3c3677667cf8d9","source":"pk-code-7ac8be5f7a398200","title":"Inserted by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":182160,"character_end":182189,"quote":"Inserted by Finance Act, 2014","quote_sha256":"b1dbab3c45e15e2e0d10c104feb83c2f10b0b135f463fc47d2489925b6498dfc","reader_fragment":"p-181559-183333-2c3d299be02f412b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-181559-183333-2c3d299be02f412b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":181990,"character_end":182419,"quote":"undred] \r\n rupees \r\n \r\n3[Nine Hundred] \r\nrupees \r\n \r\n \r\n \r\n \r\n1 Words substituted by Finance Act, 2021. \r\n2 Inserted vide Finance Act, 2009. \r\n3 Inserted by Finance Act, 2014. \r\n4 Inserted by Finance Act, 2014 \r\n5 Sub-clause (iii) and entry relating thereto in column (4) omitted by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n84 \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNu","quote_sha256":"471caa077eb5733ff0ea4b44044d66794549fab8abe8520958927d3ba51673bc","reader_fragment":"p-181559-183333-2c3d299be02f412b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-181559-183333-2c3d299be02f412b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8068e78e0fed4f3c1c5f","source":"pk-code-7ac8be5f7a398200","title":"Inserted by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":182196,"character_end":182225,"quote":"Inserted by Finance Act, 2014","quote_sha256":"b1dbab3c45e15e2e0d10c104feb83c2f10b0b135f463fc47d2489925b6498dfc","reader_fragment":"p-181559-183333-2c3d299be02f412b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-181559-183333-2c3d299be02f412b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":182026,"character_end":182455,"quote":"d] \r\nrupees \r\n \r\n \r\n \r\n \r\n1 Words substituted by Finance Act, 2021. \r\n2 Inserted vide Finance Act, 2009. \r\n3 Inserted by Finance Act, 2014. \r\n4 Inserted by Finance Act, 2014 \r\n5 Sub-clause (iii) and entry relating thereto in column (4) omitted by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n84 \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col","quote_sha256":"fc9e68620071caab0020ecbf133a777d279ff7348c6226f8d1a02500b6ed266a","reader_fragment":"p-181559-183333-2c3d299be02f412b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-181559-183333-2c3d299be02f412b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8ea6ac88f5a18e5c4549","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":182300,"character_end":182317,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-181559-183333-2c3d299be02f412b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-181559-183333-2c3d299be02f412b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":182130,"character_end":182547,"quote":" vide Finance Act, 2009. \r\n3 Inserted by Finance Act, 2014. \r\n4 Inserted by Finance Act, 2014 \r\n5 Sub-clause (iii) and entry relating thereto in column (4) omitted by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n84 \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\nmeans the remaining \r\njourneys, o ther than \r\nsocio-economic route \r\n","quote_sha256":"ba3f088ac7f2f3529a243092f0e4372ae2dfa049c115886debac5d43279f5308","reader_fragment":"p-181559-183333-2c3d299be02f412b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-181559-183333-2c3d299be02f412b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-983427cb9b68d46db8bf","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":182325,"character_end":182349,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-181559-183333-2c3d299be02f412b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-181559-183333-2c3d299be02f412b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":182155,"character_end":182579,"quote":"\r\n3 Inserted by Finance Act, 2014. \r\n4 Inserted by Finance Act, 2014 \r\n5 Sub-clause (iii) and entry relating thereto in column (4) omitted by Finance Act, 2015. \r\nThe Federal Excise Act, 2005 \r\n \r\n84 \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\nmeans the remaining \r\njourneys, o ther than \r\nsocio-economic route \r\n1[as defined in S. No. 9 \r\nof Ta","quote_sha256":"37037679ade8fef6b0246f35b2db80f4e8c26b770d10084d741fb9bbf0af6f4b","reader_fragment":"p-181559-183333-2c3d299be02f412b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-181559-183333-2c3d299be02f412b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-575ae6808bc36d999681","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":183431,"character_end":183448,"quote":"Finance Act, 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\r\nThe Federal Excise Act","quote_sha256":"cc71ec56a23be33282d8e31740d0b5dddbf5bd320dd6288cb170a3c971823a4a","reader_fragment":"p-181559-183333-2c3d299be02f412b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-181559-183333-2c3d299be02f412b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-eadc66cf1cb4d58ebe41","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":183632,"character_end":183649,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-183333-185099-0c698452d5e29b46","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-183333-185099-0c698452d5e29b46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":183462,"character_end":183879,"quote":"res substituted through Finance Act, 2019. \r\n1 Substituted for the expression “, and “socio-economic routes” means journeys along the Baluchistan coastal \r\nbelt” by Finance Act, 2015. \r\n4 Serial number 3(b) substituted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n85 \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\n(I) Middle ","quote_sha256":"96d147c6bc5fc2e5967f72edaea5c0872a58257893e92e2836ec1bf3a20588d7","reader_fragment":"p-183333-185099-0c698452d5e29b46","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-183333-185099-0c698452d5e29b46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c048ea5ef3a4cacfc8d8","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":183690,"character_end":183707,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-183333-185099-0c698452d5e29b46","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-183333-185099-0c698452d5e29b46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":183520,"character_end":183937,"quote":"d for the expression “, and “socio-economic routes” means journeys along the Baluchistan coastal \r\nbelt” by Finance Act, 2015. \r\n4 Serial number 3(b) substituted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n85 \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\n(I) Middle East \r\nand Africa \r\n \r\n \r\n(II) Europe \r\n \r\n \r\n \r\n (c) I","quote_sha256":"43f139d2df73c72d532ea816c296c08fe5a42bc53c1f9f832c99851985328d60","reader_fragment":"p-183333-185099-0c698452d5e29b46","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-183333-185099-0c698452d5e29b46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e6233853c8e65d202312","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":183715,"character_end":183739,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-183333-185099-0c698452d5e29b46","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-183333-185099-0c698452d5e29b46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":183545,"character_end":183969,"quote":"nd “socio-economic routes” means journeys along the Baluchistan coastal \r\nbelt” by Finance Act, 2015. \r\n4 Serial number 3(b) substituted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n85 \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\n(I) Middle East \r\nand Africa \r\n \r\n \r\n(II) Europe \r\n \r\n \r\n \r\n (c) IATA Traffic \r\n Conference Area","quote_sha256":"89f8f5bf7637124bd50f638f11361419dcbee97a746352f53e4852a187e86261","reader_fragment":"p-183333-185099-0c698452d5e29b46","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-183333-185099-0c698452d5e29b46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4380384601ac0529a8e9","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":184848,"character_end":184865,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-183333-185099-0c698452d5e29b46","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-183333-185099-0c698452d5e29b46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":184678,"character_end":185095,"quote":"nce where \r\nsuch Province has imposed \r\n \r\n98.12 \r\n(All sub \r\nheadings ) \r\n \r\n 4[nineteen and half] \r\nper cent of charges \r\n \r\n1 Substituted vide Finance Act, 2008. \r\n2 Serial no. 6 substituted by Finance Act, 2008. \r\n3 Comma and words added by Finance Act, 2014. \r\n4 For the word “sixteen” the word “nineteen and half” substituted by Finance Act, 2022. \r\nThe Federal Excise Act, 2005 \r\n \r\n8","quote_sha256":"b9788a11d848866f8fef1fe7a0762cb792acba6ce79017acc67b81e7230385d5","reader_fragment":"p-183333-185099-0c698452d5e29b46","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-183333-185099-0c698452d5e29b46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7a2fc27cd9a8f8bca1c6","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":184900,"character_end":184917,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-183333-185099-0c698452d5e29b46","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-183333-185099-0c698452d5e29b46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":184730,"character_end":185147,"quote":"All sub \r\nheadings ) \r\n \r\n 4[nineteen and half] \r\nper cent of charges \r\n \r\n1 Substituted vide Finance Act, 2008. \r\n2 Serial no. 6 substituted by Finance Act, 2008. \r\n3 Comma and words added by Finance Act, 2014. \r\n4 For the word “sixteen” the word “nineteen and half” substituted by Finance Act, 2022. \r\nThe Federal Excise Act, 2005 \r\n \r\n86 \r\nS.No. Description of 1[Services] Heading/sub-\r\nh","quote_sha256":"d792e55dc0d0613798bccf953dace8538f72e5dacbc5bb8349902a9788b9fdf1","reader_fragment":"p-183333-185099-0c698452d5e29b46","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-183333-185099-0c698452d5e29b46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d5f28a7c7a4dff68ceea","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":184949,"character_end":184966,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-183333-185099-0c698452d5e29b46","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-183333-185099-0c698452d5e29b46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":184779,"character_end":185196,"quote":"\nper cent of charges \r\n \r\n1 Substituted vide Finance Act, 2008. \r\n2 Serial no. 6 substituted by Finance Act, 2008. \r\n3 Comma and words added by Finance Act, 2014. \r\n4 For the word “sixteen” the word “nineteen and half” substituted by Finance Act, 2022. \r\nThe Federal Excise Act, 2005 \r\n \r\n86 \r\nS.No. Description of 1[Services] Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Col.(","quote_sha256":"dd1c52beae494218fc91aa0966cc8f6de22fa0952fb07cae4834a003a7d2fffc","reader_fragment":"p-183333-185099-0c698452d5e29b46","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-183333-185099-0c698452d5e29b46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-45036dd58507c8669da0","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":185039,"character_end":185056,"quote":"Finance Act, 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\r\nProvincial sales tax and has \r\nstarted collecting the same \r\nthrough its own Board or \r\nAuthority, as","quote_sha256":"e6bd811ad28a44d81ff749d19b117d3b96117548ffe2a2df140ce990cffe200e","reader_fragment":"p-183333-185099-0c698452d5e29b46","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-183333-185099-0c698452d5e29b46","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b873d6d31168106a6296","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":186124,"character_end":186141,"quote":"Finance Act, 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\r\nThe Federal Excise Act, 2005 \r\n \r\n87 \r\nS.No. Description","quote_sha256":"0a9b84f789ab3361333a70180ee74d6a96d9e869964d6675caab4f32f92065fe","reader_fragment":"p-185099-186895-1cfac0cf8eacab8c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-185099-186895-1cfac0cf8eacab8c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-278618feb3d6d95ae291","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":186201,"character_end":186218,"quote":"Finance Act, 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Heading/sub-\r\nheading \r\nNumber \r\nRate of Duty \r\n \r\nCol.(1) Co","quote_sha256":"85f1d2246eeedf973423c374e4aaaa0a10b30e5475aaa7ceb6ea531fc0b5fc9b","reader_fragment":"p-185099-186895-1cfac0cf8eacab8c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-185099-186895-1cfac0cf8eacab8c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-860a2be7a2146833856a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":186253,"character_end":186270,"quote":"Finance Act, 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\r\nRate of Duty \r\n \r\nCol.(1) Col.(2) Col.(3) Col.(4) \r\nand other persons dealing \r\n","quote_sha256":"2af52805816790f35e7113f796f760bf20b1924d4c3c6c533512eb1b8cf98f4a","reader_fragment":"p-185099-186895-1cfac0cf8eacab8c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-185099-186895-1cfac0cf8eacab8c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-adadd430743891967d53","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":186294,"character_end":186311,"quote":"Finance Act, 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Col.(3) Col.(4) \r\nand other persons dealing \r\nin any such services. \r\n1[9 & \r\n10*** ] \r","quote_sha256":"47c8cc2cb1d98f268634b585bff97194a8e4512d82ea299cfbd098ff87b6f177","reader_fragment":"p-185099-186895-1cfac0cf8eacab8c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-185099-186895-1cfac0cf8eacab8c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-69e16f9ae2fa665da0a0","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":186319,"character_end":186343,"quote":"Federal Excise Act, 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other persons dealing \r\nin any such services. \r\n1[9 & \r\n10*** ] \r\n \r\n \r\n2[11 Franchise servi","quote_sha256":"14f7ef96f65bc29a0e95d3d62398c272a1b85c763f9cd15f3abda96b2bd02cc3","reader_fragment":"p-185099-186895-1cfac0cf8eacab8c","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-185099-186895-1cfac0cf8eacab8c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6d7a37858e3ae6aca597","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187372,"character_end":187389,"quote":"Finance Act, 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2009. \r\n6 Serial no. 15 inserted by Finance Act, 2014. \r\n","quote_sha256":"1f17e23c52886c509273b544ee1a3e3edec00d57eda7e9a0ff486982eb25b875","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a95ce5822726c2efe683","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187424,"character_end":187441,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187254,"character_end":187671,"quote":"al sales tax has been levied thereon]. \r\n \r\n \r\n \r\n \r\n \r\n \r\n1 Serial Nos. 9 & 10 Omitted vide Finance Act, 2007 \r\n2 Serial no. 11 substituted by Finance Act, 2023 \r\n3 Serial No. 12 omitted by Finance Act, 2011. \r\n4 Inserted vide Finance Act, 2009. \r\n5 Inserted vide Finance Act, 2009. \r\n6 Serial no. 15 inserted by Finance Act, 2014. \r\n7 Note inserted through Finance Act, 2016. \r\nThe Fe","quote_sha256":"ff6a2917bdd85ccc1c0a9f74a7f62017b47b1d2993a1fca1df1f70ba470d3bea","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-02b12b04c4454f05ad0d","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187472,"character_end":187489,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187302,"character_end":187719,"quote":"\r\n \r\n \r\n \r\n1 Serial Nos. 9 & 10 Omitted vide Finance Act, 2007 \r\n2 Serial no. 11 substituted by Finance Act, 2023 \r\n3 Serial No. 12 omitted by Finance Act, 2011. \r\n4 Inserted vide Finance Act, 2009. \r\n5 Inserted vide Finance Act, 2009. \r\n6 Serial no. 15 inserted by Finance Act, 2014. \r\n7 Note inserted through Finance Act, 2016. \r\nThe Federal Excise Act, 2005 \r\n \r\n88 \r\n1[TABLE III \r\n ","quote_sha256":"e807af6f413a5d8fd7225aadf73ed478d64c61ac103ac733e94e6eaf55a4215d","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-46168868480c5307453b","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187510,"character_end":187527,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187340,"character_end":187757,"quote":"Serial Nos. 9 & 10 Omitted vide Finance Act, 2007 \r\n2 Serial no. 11 substituted by Finance Act, 2023 \r\n3 Serial No. 12 omitted by Finance Act, 2011. \r\n4 Inserted vide Finance Act, 2009. \r\n5 Inserted vide Finance Act, 2009. \r\n6 Serial no. 15 inserted by Finance Act, 2014. \r\n7 Note inserted through Finance Act, 2016. \r\nThe Federal Excise Act, 2005 \r\n \r\n88 \r\n1[TABLE III \r\n \r\n(EXCISABLE ITEMS OTHER THAN THOSE ME","quote_sha256":"4800e555982138a22205a0ac70965e624343e5cd2080a8421e9d6f97dbd02b84","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e4c7fc9870d47dda37fa","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187548,"character_end":187565,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187378,"character_end":187795,"quote":"e Act, 2007 \r\n2 Serial no. 11 substituted by Finance Act, 2023 \r\n3 Serial No. 12 omitted by Finance Act, 2011. \r\n4 Inserted vide Finance Act, 2009. \r\n5 Inserted vide Finance Act, 2009. \r\n6 Serial no. 15 inserted by Finance Act, 2014. \r\n7 Note inserted through Finance Act, 2016. \r\nThe Federal Excise Act, 2005 \r\n \r\n88 \r\n1[TABLE III \r\n \r\n(EXCISABLE ITEMS OTHER THAN THOSE MENTIONED UNDER \r\nTABLE-I AND TABLE-II))","quote_sha256":"83f17954cb2fbc9494c6aa189dae300792915c6dbbf01f89033c9d5352a90620","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6c98c6ca59ec21f8cfed","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187598,"character_end":187615,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187428,"character_end":187845,"quote":"nce Act, 2023 \r\n3 Serial No. 12 omitted by Finance Act, 2011. \r\n4 Inserted vide Finance Act, 2009. \r\n5 Inserted vide Finance Act, 2009. \r\n6 Serial no. 15 inserted by Finance Act, 2014. \r\n7 Note inserted through Finance Act, 2016. \r\nThe Federal Excise Act, 2005 \r\n \r\n88 \r\n1[TABLE III \r\n \r\n(EXCISABLE ITEMS OTHER THAN THOSE MENTIONED UNDER \r\nTABLE-I AND TABLE-II)) \r\n[See clause (e) of sub-section (1) of section 3","quote_sha256":"88788ac02ed953faf9359ea2c57a9479f25600fe4992331168a3b1f9363362a2","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5de2f0674e6482eeae3d","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187644,"character_end":187661,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187474,"character_end":187891,"quote":"nance Act, 2011. \r\n4 Inserted vide Finance Act, 2009. \r\n5 Inserted vide Finance Act, 2009. \r\n6 Serial no. 15 inserted by Finance Act, 2014. \r\n7 Note inserted through Finance Act, 2016. \r\nThe Federal Excise Act, 2005 \r\n \r\n88 \r\n1[TABLE III \r\n \r\n(EXCISABLE ITEMS OTHER THAN THOSE MENTIONED UNDER \r\nTABLE-I AND TABLE-II)) \r\n[See clause (e) of sub-section (1) of section 3] \r\n \r\nS.No. Description of Items Heading/sub-","quote_sha256":"9e9d5cd8e45291140e6dfe14cdcb07a0897a344a6ecccec2c4fc6e59530fb977","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-00490c1bf29254c0c381","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187669,"character_end":187693,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":187499,"character_end":187923,"quote":"erted vide Finance Act, 2009. \r\n5 Inserted vide Finance Act, 2009. \r\n6 Serial no. 15 inserted by Finance Act, 2014. \r\n7 Note inserted through Finance Act, 2016. \r\nThe Federal Excise Act, 2005 \r\n \r\n88 \r\n1[TABLE III \r\n \r\n(EXCISABLE ITEMS OTHER THAN THOSE MENTIONED UNDER \r\nTABLE-I AND TABLE-II)) \r\n[See clause (e) of sub-section (1) of section 3] \r\n \r\nS.No. Description of Items Heading/sub-\r\nheading \r\nNumber \r\nRate of Dut","quote_sha256":"9f0fe8e3d52cc7c3aafc2d68a2d0b132f045c86bd921dfbde98b8a9f598fa5fb","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d635fadb6e86b9b6b833","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":188199,"character_end":188216,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":188029,"character_end":188446,"quote":"rson to a \r\nmanufacturing, processing or \r\npackaging entity.”. \r\nRespective \r\nheading \r\nRupees fifteen per \r\nkg.] \r\n \r\n \r\n1 Table-III inserted by Finance Act, 2024. \r\n2 Serial No. 1 omitted by Finance Act, 2025. \r\n \r\nThe Federal Excise Act, 2005 \r\n \r\n89 \r\nSECOND SCHEDULE \r\n \r\n(Goods on which duty is collectible under sales tax mode with entitlement \r\nfor adjustment with sales tax and vice v","quote_sha256":"7d2b783bb8a16e02e78ffec88f73f24d7de9aa4f08becad8e214ed7954a6dcd4","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e795bce04655c4906a31","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":188246,"character_end":188263,"quote":"Finance Act, 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with sales tax and vice versa) \r\n[See section 7] \r\nS.No. Description of ","quote_sha256":"7955af6ac660feec7c6715e76045e95c0f2174dbd4db330764faf638ff3f301f","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-dc0f949cba3ce9a0fe3d","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":188274,"character_end":188298,"quote":"Federal Excise Act, 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\r\n[See section 7] \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumb","quote_sha256":"1a94f41c8d3f813d8eca5ca8974dd2f6abafbde9d8cbc348368f7d8f7da5b79c","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-654380d6faf0f08d6c7f","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":188712,"character_end":188729,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-188674-190465-5c39500034a85d19","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-188674-190465-5c39500034a85d19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":188542,"character_end":188959,"quote":"\r\n1(1) \r\n \r\n[omitted] \r\n \r\n \r\n3(2) \r\n \r\n[omitted] \r\n \r\n \r\n2[(3)***] \r\n \r\n \r\n \r\n \r\n 3[(4) [omitted] \r\n \r\n \r\n1 Serial numbers 1,2 and 4 omitted by Finance Act, 2021. \r\n2 Serial number 3 omitted through Finance Act, 2016 \r\nThe Federal Excise Act, 2005 \r\n \r\n90 \r\nTHIRD SCHEDULE \r\n(Conditional exemptions) \r\n[See Sub-section (1) of section 16] \r\n \r\nTABLE-I \r\n(Goods) \r\n \r\nS.No. Description of Go","quote_sha256":"f2bcda92379752d7e7922e2547de6bdb2d8916d8b103f6565b3a847aad19bd8c","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6f7cbc2c6e907e6c310d","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":188768,"character_end":188785,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-188674-190465-5c39500034a85d19","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-188674-190465-5c39500034a85d19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":188598,"character_end":189015,"quote":"\r\n2[(3)***] \r\n \r\n \r\n \r\n \r\n 3[(4) [omitted] \r\n \r\n \r\n1 Serial numbers 1,2 and 4 omitted by Finance Act, 2021. \r\n2 Serial number 3 omitted through Finance Act, 2016 \r\nThe Federal Excise Act, 2005 \r\n \r\n90 \r\nTHIRD SCHEDULE \r\n(Conditional exemptions) \r\n[See Sub-section (1) of section 16] \r\n \r\nTABLE-I \r\n(Goods) \r\n \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\n \r\n(1) \r\n \r\nCrude ","quote_sha256":"c44a567ee043fa88243afe27d80d0fe43588d2b52dc2586b93985c9c392329c1","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-33fa6ef78dcb8b55bb34","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":188792,"character_end":188816,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-188674-190465-5c39500034a85d19","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-188674-190465-5c39500034a85d19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":188622,"character_end":189046,"quote":"\r\n 3[(4) [omitted] \r\n \r\n \r\n1 Serial numbers 1,2 and 4 omitted by Finance Act, 2021. \r\n2 Serial number 3 omitted through Finance Act, 2016 \r\nThe Federal Excise Act, 2005 \r\n \r\n90 \r\nTHIRD SCHEDULE \r\n(Conditional exemptions) \r\n[See Sub-section (1) of section 16] \r\n \r\nTABLE-I \r\n(Goods) \r\n \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\n \r\n(1) \r\n \r\nCrude vegetable oil, if obtained from","quote_sha256":"c64f7c56be043167cdbed63595d9c860b94f253ebe49b6d0d4b0c26a3ab144a0","reader_fragment":"p-186895-188674-8d7d692cb74c3d20","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-186895-188674-8d7d692cb74c3d20","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e68b432ae1c7a46c00ed","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":189931,"character_end":189948,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-188674-190465-5c39500034a85d19","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-188674-190465-5c39500034a85d19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":189761,"character_end":190178,"quote":"ed shape of biris \r\nwithout the use of any manual or power -\r\noperated machine in any process of their \r\nmanufacture. \r\n \r\n \r\n \r\n1 Omitted vide Finance Act, 2007. \r\n2 Omitted vide Finance Act, 2008. \r\nThe Federal Excise Act, 2005 \r\n \r\n91 \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\n(iii) If supplied for consumption by the President \r\nof Pakistan, the President of Azad ","quote_sha256":"bfc6e8e467a12c4f99b2dd4d62d34ee6125baf84941293363bcfed7475aa92c0","reader_fragment":"p-188674-190465-5c39500034a85d19","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-188674-190465-5c39500034a85d19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e06006ddfde6974bbd66","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":189968,"character_end":189985,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-188674-190465-5c39500034a85d19","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-188674-190465-5c39500034a85d19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":189798,"character_end":190215,"quote":"of any manual or power -\r\noperated machine in any process of their \r\nmanufacture. \r\n \r\n \r\n \r\n1 Omitted vide Finance Act, 2007. \r\n2 Omitted vide Finance Act, 2008. \r\nThe Federal Excise Act, 2005 \r\n \r\n91 \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\n(iii) If supplied for consumption by the President \r\nof Pakistan, the President of Azad Jammu & \r\nKashmir and the Governors o","quote_sha256":"6268d419144a43395fb5ef81f319b959980cf2eeed2cb75b472f3c3189a9e305","reader_fragment":"p-188674-190465-5c39500034a85d19","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-188674-190465-5c39500034a85d19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f93465a67abc79ad44a3","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":189993,"character_end":190017,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-188674-190465-5c39500034a85d19","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-188674-190465-5c39500034a85d19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":189823,"character_end":190247,"quote":"\noperated machine in any process of their \r\nmanufacture. \r\n \r\n \r\n \r\n1 Omitted vide Finance Act, 2007. \r\n2 Omitted vide Finance Act, 2008. \r\nThe Federal Excise Act, 2005 \r\n \r\n91 \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\n(iii) If supplied for consumption by the President \r\nof Pakistan, the President of Azad Jammu & \r\nKashmir and the Governors of the Provinces, \r\nmembers of th","quote_sha256":"2bf83e27a159078bc1cc05c2ab5eb5c2e5a9a96634791988696f8f77f5f0e2f9","reader_fragment":"p-188674-190465-5c39500034a85d19","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-188674-190465-5c39500034a85d19","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-135b830d8b5f77fc3260","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":191279,"character_end":191296,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-190465-192250-6f69edc1529e129d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-190465-192250-6f69edc1529e129d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":191109,"character_end":191526,"quote":"Sludge and sediment recovered from storage tanks \r\nof the incoming vessels or ships meant for \r\nbreaking \r\n \r\n \r\n2710.9900 \r\n \r\n1 Omitted vide Finance Act, 2013. \r\n2 Omitted vide Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n92 \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\n10 Natural gas if produced and used in the same field \r\nfor drilling, production, pressu","quote_sha256":"eb65def3f7b0a9614e5ccda5b8f255bb69fead4408052888e9bab0dc5d2265f5","reader_fragment":"p-190465-192250-6f69edc1529e129d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-190465-192250-6f69edc1529e129d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-410f08ff62daae447986","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":191315,"character_end":191332,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-190465-192250-6f69edc1529e129d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-190465-192250-6f69edc1529e129d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":191145,"character_end":191562,"quote":"torage tanks \r\nof the incoming vessels or ships meant for \r\nbreaking \r\n \r\n \r\n2710.9900 \r\n \r\n1 Omitted vide Finance Act, 2013. \r\n2 Omitted vide Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n92 \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\n10 Natural gas if produced and used in the same field \r\nfor drilling, production, pressure maintenance or \r\nin any other jo","quote_sha256":"a9cc4448446b66feb4b9f3409891ea7816cb72f8d66deb50da6a1a74e07a3b2a","reader_fragment":"p-190465-192250-6f69edc1529e129d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-190465-192250-6f69edc1529e129d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5fbf4d029b2364433ffa","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":191340,"character_end":191364,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-190465-192250-6f69edc1529e129d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-190465-192250-6f69edc1529e129d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":191170,"character_end":191594,"quote":"ncoming vessels or ships meant for \r\nbreaking \r\n \r\n \r\n2710.9900 \r\n \r\n1 Omitted vide Finance Act, 2013. \r\n2 Omitted vide Finance Act, 2013. \r\nThe Federal Excise Act, 2005 \r\n \r\n92 \r\nS.No. Description of Goods Heading/ \r\nsub-heading \r\nNumber \r\n10 Natural gas if produced and used in the same field \r\nfor drilling, production, pressure maintenance or \r\nin any other joint operations including flaring","quote_sha256":"2e3e9287a19554ec2f2622386a6349ff685d99225c0f3704aba5817bde7ed35d","reader_fragment":"p-190465-192250-6f69edc1529e129d","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-190465-192250-6f69edc1529e129d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c573c2300ef04cf2835a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":193142,"character_end":193159,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-192250-194032-1afc24741a4a56b7","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-192250-194032-1afc24741a4a56b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":192972,"character_end":193389,"quote":" \r\n \r\n \r\n \r\n1 Substituted for “National Petrocarbon (Pvt.) Limited, Pipri, Karachi as raw material for the manufacture of \r\nthe carbon black” by Finance Act, 2008. \r\nThe Federal Excise Act, 2005 \r\n \r\n93 \r\n \r\nUNHCR, International Red Cross or any other \r\nrelief agency, for Afghan Refugees subject to \r\nthe conditions given below, namely,- \r\n(\r\n(a) payment for the supply shall be received","quote_sha256":"358d787d8d98d2fe6120cc943db60bfb7170e5a03322732c39813544e216c362","reader_fragment":"p-192250-194032-1afc24741a4a56b7","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-192250-194032-1afc24741a4a56b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f0f02985886ee7a425c3","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":193167,"character_end":193191,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-192250-194032-1afc24741a4a56b7","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-192250-194032-1afc24741a4a56b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":192997,"character_end":193421,"quote":" \r\n1 Substituted for “National Petrocarbon (Pvt.) Limited, Pipri, Karachi as raw material for the manufacture of \r\nthe carbon black” by Finance Act, 2008. \r\nThe Federal Excise Act, 2005 \r\n \r\n93 \r\n \r\nUNHCR, International Red Cross or any other \r\nrelief agency, for Afghan Refugees subject to \r\nthe conditions given below, namely,- \r\n(\r\n(a) payment for the supply shall be received in \r\nforeign currency, which sh","quote_sha256":"6a9b8f081066dc82d16d7425cf756056344c5877c02d26349fa8942f37c23ab2","reader_fragment":"p-192250-194032-1afc24741a4a56b7","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-192250-194032-1afc24741a4a56b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-389ab4e3a4fd773b3807","source":"pk-code-7ac8be5f7a398200","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":194198,"character_end":194215,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-194032-195826-084a8cbe083e4382","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-194032-195826-084a8cbe083e4382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":194028,"character_end":194445,"quote":". \r\n(iv) If supplied as ship stores to ships and \r\naircrafts leaving for abroad subject to the \r\nsatisfaction of the Collector of Customs in terms \r\nof section 24 of the Customs Act, 1969. \r\n \r\n13 Goods imported or supplied under grants -in-aid \r\nfor which a specific consent has been obtained \r\nfrom the 2[Board]. \r\n \r\nRespective \r\nHeading \r\n \r\n1 Substituted for “Collector” by Finance Act, 2","quote_sha256":"a102821f2710d801036dca4280d28c6bc8170045ae94fe00cd8f51f9181e21be","reader_fragment":"p-192250-194032-1afc24741a4a56b7","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-192250-194032-1afc24741a4a56b7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9cf675c2cfb15bd80d87","source":"pk-code-7ac8be5f7a398200","title":"Substituted for “Collector” by Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":194400,"character_end":194448,"quote":"Substituted for “Collector” by Finance Act, 2010","quote_sha256":"5129d4aa5e3a408c3ac279002961841ddb9afda87969ca36897d7489159e4c75","reader_fragment":"p-194032-195826-084a8cbe083e4382","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-194032-195826-084a8cbe083e4382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":194230,"character_end":194678,"quote":" imported or supplied under grants -in-aid \r\nfor which a specific consent has been obtained \r\nfrom the 2[Board]. \r\n \r\nRespective \r\nHeading \r\n \r\n1 Substituted for “Collector” by Finance Act, 2010 w.e.f. June 5, 2010. The same amendment was made by \r\nFinance (Amendment) Ordinance, 2010, promulgated as Ordinance No. III of 2010, dated February 6, 2010, \r\npublished in the Gazette of Pakistan Extraordinary Part I at pages 23 ","quote_sha256":"73797c1685c40f4379e9b8c831250b40321a2f6f88c3d57f2c1c76b108240624","reader_fragment":"p-194032-195826-084a8cbe083e4382","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-194032-195826-084a8cbe083e4382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8109242d18013d136766","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":195046,"character_end":195063,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-194032-195826-084a8cbe083e4382","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-194032-195826-084a8cbe083e4382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":194876,"character_end":195293,"quote":"promulgated as Ordinance No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 Substituted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n94 \r\n \r\n14 \r\n \r\n \r\n15 \r\nGoods if imported as bonafide baggage \r\n \r\nGoods if imported by Duty Free Shops as baggage \r\nfree of custom duty, regulatory duty and sales \r\ntax under the ","quote_sha256":"2a9e040039f37ba3eebc0bfa58e59b065067dbdc98f3f6ff09442342e6110c0b","reader_fragment":"p-194032-195826-084a8cbe083e4382","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-194032-195826-084a8cbe083e4382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f4e0f8ea32439d906a9d","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":195071,"character_end":195095,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-194032-195826-084a8cbe083e4382","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-194032-195826-084a8cbe083e4382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":194901,"character_end":195325,"quote":"No. XXII of 2009, dated \r\nOctober 28, 2009, published in the Gazette of Pakistan Extraordinary Part I at pages 229 to 259. \r\n2 Substituted vide Finance Act, 2007. \r\nThe Federal Excise Act, 2005 \r\n \r\n94 \r\n \r\n14 \r\n \r\n \r\n15 \r\nGoods if imported as bonafide baggage \r\n \r\nGoods if imported by Duty Free Shops as baggage \r\nfree of custom duty, regulatory duty and sales \r\ntax under the baggage rules made under the \r","quote_sha256":"dc0c89c181535827631d0938b96272a66232f98eeb0c2429f887705203f9715d","reader_fragment":"p-194032-195826-084a8cbe083e4382","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-194032-195826-084a8cbe083e4382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7241cd91e27b32cf2b8c","source":"pk-code-7ac8be5f7a398200","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":195326,"character_end":195343,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-194032-195826-084a8cbe083e4382","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-194032-195826-084a8cbe083e4382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":195156,"character_end":195573,"quote":" baggage \r\n \r\nGoods if imported by Duty Free Shops as baggage \r\nfree of custom duty, regulatory duty and sales \r\ntax under the baggage rules made under the \r\nCustoms Act, 1969 (IV of 1969). \r\nRespective \r\nHeading \r\n \r\nRespective \r\nHeading \r\n \r\n \r\n \r\n \r\n16 Any goods 1[,excluding un -manufactured \r\ntobacco,] which are manufactured produced in -\r\nhouse by a registered person and use d for \r\nt","quote_sha256":"a38f1a7bc07180c8da61f0e8c8f566412a2bf4c1879db91121d0f2f121f06f28","reader_fragment":"p-194032-195826-084a8cbe083e4382","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-194032-195826-084a8cbe083e4382","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-64cdff4912a213a3f255","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":196844,"character_end":196861,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":196674,"character_end":197091,"quote":"A of \r\nRespective \r\nHeadings \r\n \r\n1 Expression inserted and Explanation omitted by Finance Supplementary (Amendment)Act,2018. \r\n2 Inserted vide Finance Act, 2008. \r\n3 Serial number 18 omitted through Finance Act, 2016. \r\n4 New serial number 19 added through Finance Act, 2016. \r\n5 The expression inserted by Finance Act, 2017. \r\n6 The word “Gwadar” substituted for the word “Gawadar” by ","quote_sha256":"f904749561f062ad878c087f9e6f35a4af7ddc926d872ff75512b005560887ed","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ad56d7673c5847e53a78","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":196901,"character_end":196918,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":196731,"character_end":197148,"quote":"\n1 Expression inserted and Explanation omitted by Finance Supplementary (Amendment)Act,2018. \r\n2 Inserted vide Finance Act, 2008. \r\n3 Serial number 18 omitted through Finance Act, 2016. \r\n4 New serial number 19 added through Finance Act, 2016. \r\n5 The expression inserted by Finance Act, 2017. \r\n6 The word “Gwadar” substituted for the word “Gawadar” by Finance Act, 2017. \r\nThe Federal Excise Act, 2005 \r\n \r\n95","quote_sha256":"09222e0c7800dfac2f83d3b96e4b9b0cb7e5b29a369944e4c1d54f972a867417","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-227bda34571cad98d59f","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":196960,"character_end":196977,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":196790,"character_end":197207,"quote":"Supplementary (Amendment)Act,2018. \r\n2 Inserted vide Finance Act, 2008. \r\n3 Serial number 18 omitted through Finance Act, 2016. \r\n4 New serial number 19 added through Finance Act, 2016. \r\n5 The expression inserted by Finance Act, 2017. \r\n6 The word “Gwadar” substituted for the word “Gawadar” by Finance Act, 2017. \r\nThe Federal Excise Act, 2005 \r\n \r\n95 \r\n \r\nTable-1 of Sixth Schedule to the Sales Tax Act, \r\n1","quote_sha256":"866f66b67ef66aec0eb2e62dfd969efcb0f731c9c9c383946635be1f01e29e49","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b7e2997f8049150b258a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":197011,"character_end":197028,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":196841,"character_end":197258,"quote":"de Finance Act, 2008. \r\n3 Serial number 18 omitted through Finance Act, 2016. \r\n4 New serial number 19 added through Finance Act, 2016. \r\n5 The expression inserted by Finance Act, 2017. \r\n6 The word “Gwadar” substituted for the word “Gawadar” by Finance Act, 2017. \r\nThe Federal Excise Act, 2005 \r\n \r\n95 \r\n \r\nTable-1 of Sixth Schedule to the Sales Tax Act, \r\n1990. \r\n \r\n1[20 Supplies made by the businesses to b","quote_sha256":"9a918c6b0dd322161fb21dd671659eaa9254d256f5a491b24239fb14d24e69e0","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f2437d26dcfa010f02d9","source":"pk-code-7ac8be5f7a398200","title":"Gawadar” by Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":197079,"character_end":197108,"quote":"Gawadar” by Finance Act, 2017","quote_sha256":"43773ebd938540ba71bb0f7be6681cf597cf0ab61b957853a9d6dfc5d5df1a5c","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":196909,"character_end":197338,"quote":"Act, 2016. \r\n4 New serial number 19 added through Finance Act, 2016. \r\n5 The expression inserted by Finance Act, 2017. \r\n6 The word “Gwadar” substituted for the word “Gawadar” by Finance Act, 2017. \r\nThe Federal Excise Act, 2005 \r\n \r\n95 \r\n \r\nTable-1 of Sixth Schedule to the Sales Tax Act, \r\n1990. \r\n \r\n1[20 Supplies made by the businesses to be established \r\nin the Gwadar Free Zone for a period of twenty -\r\nthree years wi","quote_sha256":"a8cee074535a4e7e8f0ab15082c8499818d4eef7509f0fc459c307ca0da40f05","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7ddd715a32e1e9d02cbe","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":197116,"character_end":197140,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":196946,"character_end":197370,"quote":"added through Finance Act, 2016. \r\n5 The expression inserted by Finance Act, 2017. \r\n6 The word “Gwadar” substituted for the word “Gawadar” by Finance Act, 2017. \r\nThe Federal Excise Act, 2005 \r\n \r\n95 \r\n \r\nTable-1 of Sixth Schedule to the Sales Tax Act, \r\n1990. \r\n \r\n1[20 Supplies made by the businesses to be established \r\nin the Gwadar Free Zone for a period of twenty -\r\nthree years within the Gwadar Free Zone, subje","quote_sha256":"c31b77f4fc34927c6d34c3b0aa6f9aa5e5e37c3a534ef5d1e3f1b7a7ed0a7fea","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d2bf99b2cc7ebd516385","source":"pk-code-7ac8be5f7a398200","title":"Sixth Schedule to the Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":197167,"character_end":197210,"quote":"Sixth Schedule to the Sales Tax Act, \r\n1990","quote_sha256":"34a85bc23f167f4f559cce9b4784835539e0e6f96829642076002433593dcf8b","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":196997,"character_end":197440,"quote":"n inserted by Finance Act, 2017. \r\n6 The word “Gwadar” substituted for the word “Gawadar” by Finance Act, 2017. \r\nThe Federal Excise Act, 2005 \r\n \r\n95 \r\n \r\nTable-1 of Sixth Schedule to the Sales Tax Act, \r\n1990. \r\n \r\n1[20 Supplies made by the businesses to be established \r\nin the Gwadar Free Zone for a period of twenty -\r\nthree years within the Gwadar Free Zone, subject \r\nto the condition that the sales and supplies outside \r\nthe Gwadar","quote_sha256":"98b14e522a48acb56f72e3011cc197ac09f1b825d7bab3f4db6eb5dc38a7dbfe","reader_fragment":"p-195826-197617-669ba67b54984724","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-195826-197617-669ba67b54984724","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-334f8f8144b9b69be563","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":198754,"character_end":198771,"quote":"Finance Act, 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Punjab Mass Transit \r\nAuthority, established under the Punjab ","quote_sha256":"0551965d5777fa6f0ece4bc6d7ce87413d13f17c8aa5a32b08142118901e13fd","reader_fragment":"p-197617-199406-1da58e67b5c6a6da","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-197617-199406-1da58e67b5c6a6da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-66b3ddb577551f5e2eb2","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":198808,"character_end":198825,"quote":"Finance Act, 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Punjab Mass \r\nTransit Authority Act, 2015 (ACT XXXIII of \r\n20","quote_sha256":"c4c72a52095272ecde800ffef7068297d278d7db47a226795d719db39546aa37","reader_fragment":"p-197617-199406-1da58e67b5c6a6da","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-197617-199406-1da58e67b5c6a6da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4ca04474aa8fd7fb62a1","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":198861,"character_end":198878,"quote":"Finance Act, 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\r\n2015), hereinafter referred as the Regulatory \r\nAuthori","quote_sha256":"f6952911c274c08b37b5f0839e70764ef1561a45e2eee31ba268ac257872f9ac","reader_fragment":"p-197617-199406-1da58e67b5c6a6da","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-197617-199406-1da58e67b5c6a6da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-65adf391cf4bc3d5d057","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":198886,"character_end":198910,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-197617-199406-1da58e67b5c6a6da","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-197617-199406-1da58e67b5c6a6da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":198716,"character_end":199140,"quote":"\n1 New serial number 20 added through Finance Act, 2016. \r\n2 New serial number 21 added by Finance Act, 2017 \r\n3 New serial number 22 added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n96 \r\n \r\n(c) that the Punjab Mass Transit \r\nAuthority, established under the Punjab Mass \r\nTransit Authority Act, 2015 (ACT XXXIII of \r\n2015), hereinafter referred as the Regulatory \r\nAuthority, shall certify in the prescri","quote_sha256":"96d0f4ff1ec1ecf8f7f95f223c72db913c83cdfa06804b718a427b266d679b87","reader_fragment":"p-197617-199406-1da58e67b5c6a6da","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-197617-199406-1da58e67b5c6a6da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-102fd763fc7c272acfee","source":"pk-code-7ac8be5f7a398200","title":"Punjab Mass Transit Authority Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":198994,"character_end":199035,"quote":"Punjab Mass \r\nTransit Authority Act, 2015","quote_sha256":"041bb66739ccfa7c3b889d8dea38519ae9ad9ea0a578877f4e7934fc334e9479","reader_fragment":"p-197617-199406-1da58e67b5c6a6da","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-197617-199406-1da58e67b5c6a6da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":198824,"character_end":199265,"quote":"7 \r\n3 New serial number 22 added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n96 \r\n \r\n(c) that the Punjab Mass Transit \r\nAuthority, established under the Punjab Mass \r\nTransit Authority Act, 2015 (ACT XXXIII of \r\n2015), hereinafter referred as the Regulatory \r\nAuthority, shall certify in the prescribed \r\nmanner and format as set out in Annex -B to \r\nthis serial number that the imported \r\nequipment is bona fide requiremen","quote_sha256":"1e93e1567258b59436a6199c6b3c329e3301ba2a08bfcd286ef537e50d91d576","reader_fragment":"p-197617-199406-1da58e67b5c6a6da","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-197617-199406-1da58e67b5c6a6da","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-39fa7f23f5f266095ed3","source":"pk-code-7ac8be5f7a398200","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":200361,"character_end":200378,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-199406-201161-7265275647680bb9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-199406-201161-7265275647680bb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":200191,"character_end":200608,"quote":"urnish all \r\nrelevant information, as set out in Annex -B to \r\nthis serial number, online against a specific \r\nuser ID and password obta ined under section \r\n155D of the Customs Act, 1969 (IV of 1969). \r\nIn Collectorates or Customs stations where \r\nthe Pakistan Customs Computerized System \r\nis not operational, the Director Reforms and \r\nAutomation or any other person authorized by \r\nThe Federal Excise Act, 2005 \r\n","quote_sha256":"7909b9beec80c59d489a7c20527e53f9862d3aa9a575d454c930f9ade09b5ae9","reader_fragment":"p-199406-201161-7265275647680bb9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-199406-201161-7265275647680bb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b2eb6c1591f3869d348d","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":200581,"character_end":200605,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-199406-201161-7265275647680bb9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-199406-201161-7265275647680bb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":200411,"character_end":200835,"quote":" or Customs stations where \r\nthe Pakistan Customs Computerized System \r\nis not operational, the Director Reforms and \r\nAutomation or any other person authorized by \r\nThe Federal Excise Act, 2005 \r\n \r\n97 \r\n \r\nthe Collector in th is behalf shall enter the \r\nrequisite information in the Pakistan Customs \r\nComputerized System on daily basis, \r\nwhereas entry of the data obtained from the \r\ncustoms stations which have not y","quote_sha256":"5f435eaa3338801dfd250c775492eb14a070c68758f4464d4170010dbd998fe2","reader_fragment":"p-199406-201161-7265275647680bb9","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-199406-201161-7265275647680bb9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c8594d8e3ce228953ce4","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":202281,"character_end":202305,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-201161-202926-3ea3a414ea4b2535","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-201161-202926-3ea3a414ea4b2535","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":202111,"character_end":202535,"quote":"med or installed in the project the \r\nindemnity bond shall be discharged on \r\nfulfillment of conditions stipulated at (f) or \r\n(g) or (h), as the case may be; and \r\nThe Federal Excise Act, 2005 \r\n \r\n98 \r\n \r\n(j) that violation of any of the above \r\nconditions shall render the goods liable to \r\npayment of statutory rate of federal excise \r\nduty leviable on the date of clearance of \r\ngoods in addition to any other penal ","quote_sha256":"dec4cef19947945220b4812846266857125c02783713912bbec092038423f640","reader_fragment":"p-201161-202926-3ea3a414ea4b2535","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-201161-202926-3ea3a414ea4b2535","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6b3f3017cda727e0e751","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":203261,"character_end":203278,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-202926-204718-8ce740f99b54e76e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-202926-204718-8ce740f99b54e76e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":203091,"character_end":203508,"quote":" \r\nPakistan. \r\n99.01, 99.02 \r\nand 99.05.] \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n1 New serial number 23 and entries relating thereto inserted by Finance Act, 2024. \r\nThe Federal Excise Act, 2005 \r\n \r\n99 \r\n1[Annex-A \r\n[See condition (b)] \r\n \r\nINDEMNITY BOND \r\n \r\n(On appropriately stamp non -judicial paper attested by a Government \r\nservant in BPS 17 or above, an Oath Commissioner, a Notary ","quote_sha256":"73587ba2f2a7f80cc1527d0ef9465ab73d1c6e32c9328bff3e691048f1e32d52","reader_fragment":"p-202926-204718-8ce740f99b54e76e","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-202926-204718-8ce740f99b54e76e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bedbf26ef99b32c52424","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":203286,"character_end":203310,"quote":"Federal Excise Act, 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This Bond shall \r\nstand revoked automatically when the Collector of Customs is satisfied \r\nthat the importers have fulfilled all the conditions of the said serial number 22. \r\nSigned by importe rs on this ____________________ da","quote_sha256":"d080fab6e3aa741ff11b405387f2f000a22cf9698d56c66c694c316085be8c9d","reader_fragment":"p-204718-206493-f01ce1234a3f6470","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-204718-206493-f01ce1234a3f6470","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f69ffd82a34f87e44dbc","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2018","reason":"No unique full-title and year match in this 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____________________ day of \r\n_______________________201_. \r\nManaging Director or person next \r\n \r\n1 Annex “A” & “B” added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n100 \r\nin hierarchy duly authorized by MD \r\n(Name and permanent address) \r\nCollector of Customs \r\n(On behalf of President) \r\nWitness (1) ________________________________________________ \r\n(sig","quote_sha256":"c2993d63b7af892fedd12f58253d6176d9d38103a2356c38a52ff012d064ccaf","reader_fragment":"p-204718-206493-f01ce1234a3f6470","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-204718-206493-f01ce1234a3f6470","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e78ca7e35eaddd185236","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this 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day of \r\n_______________________201_. \r\nManaging Director or person next \r\n \r\n1 Annex “A” & “B” added by Finance Act, 2018. \r\nThe Federal Excise Act, 2005 \r\n \r\n100 \r\nin hierarchy duly authorized by MD \r\n(Name and permanent address) \r\nCollector of Customs \r\n(On behalf of President) \r\nWitness (1) ________________________________________________ \r\n(signature, name, designation and fu","quote_sha256":"d6bbaa266cb001882bc79df8d504170ce48014b4f7b0e1bc4b95312840458089","reader_fragment":"p-204718-206493-f01ce1234a3f6470","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-204718-206493-f01ce1234a3f6470","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-00ae59eedae25b2dc199","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this 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__________________________ \r\nName and Designation: __________________________ \r\nOfficial Stamp: __________________________ \r\nDate: __________________________ \r\nThe Federal Excise Act, 2005 \r\n \r\n101 \r\n \r\n \r\n1[24 The following goods, when supplied within \r\nthe limits of the Border Sustenance Markets, \r\nestablished in cooperation with Iran and \r\nAfghanistan: \r\n \r\n (i) Animal Fats and Oil and their fractions 1516.10","quote_sha256":"c65b02dafc3c01a70dfb2b091dd80aaea8b83841a6c3cb7afbc8cfc8a314ea17","reader_fragment":"p-206493-208259-ce62770961056d89","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-206493-208259-ce62770961056d89","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-453aeacead9ef4f12147","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2021","reason":"No unique full-title and year match in this 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specified in the Second \r\nSchedule to the said Act. \r\nRespective \r\nheading.] \r\n \r\n1 New serial numbers 24 and 25 inserted by Finance Act, 2021. \r\n2 New serial number added by Finance Act, 2023 \r\nThe Federal Excise Act, 2005 \r\n \r\n102 \r\n1[27 Imported construction materials and goods \r\nimported by M/s China State Construction \r\nEngineering Corporation Limited (M/s \r\nCSCEC","quote_sha256":"d3ff668789e85e129004e2897b4b6c7375ed1f9317aa2877cc478761346dc3ea","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-bb257c3e6c3265179205","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":208526,"character_end":208543,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":208356,"character_end":208773,"quote":"edule to the said Act. \r\nRespective \r\nheading.] \r\n \r\n1 New serial numbers 24 and 25 inserted by Finance Act, 2021. \r\n2 New serial number added by Finance Act, 2023 \r\nThe Federal Excise Act, 2005 \r\n \r\n102 \r\n1[27 Imported construction materials and goods \r\nimported by M/s China State Construction \r\nEngineering Corporation Limited (M/s \r\nCSCECL), whether or not locally \r\nmanufactured, for con","quote_sha256":"b0343a7f46ba9eb2aceddfce1ecec2ea1f06bacaba2aee68fb9211b708ad8f4e","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-67a726d4497883734691","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":208550,"character_end":208574,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":208380,"character_end":208804,"quote":"\nRespective \r\nheading.] \r\n \r\n1 New serial numbers 24 and 25 inserted by Finance Act, 2021. \r\n2 New serial number added by Finance Act, 2023 \r\nThe Federal Excise Act, 2005 \r\n \r\n102 \r\n1[27 Imported construction materials and goods \r\nimported by M/s China State Construction \r\nEngineering Corporation Limited (M/s \r\nCSCECL), whether or not locally \r\nmanufactured, for construction of Karachi -\r\nPeshawa","quote_sha256":"b490934e24c086dd03c22fb659d842bd9cd29d00025ae1c7a07400f73c1c58ab","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-66206f8e07e39ff343ba","source":"pk-code-7ac8be5f7a398200","title":"Sixth Schedule to the Sales Tax Act, 1990","reason":"No unique full-title and year match in this 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No. 145 of Table-1 of Sixth Schedule \r\nto the Sales Tax Act, 1990, provided that total \r\nincidence of exemptions of all duties and \r\ntaxes in respect of construction materials and \r\ngoods imported for the project shall not \r\nexceed ten thousand eight hundred ninety -\r\neight million rupees inclu","quote_sha256":"623a1b1fea209b1fd64703b7ab492df8d70cdeeb5d5ea437ea1267094f67a400","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ec07dbd02dc5416757be","source":"pk-code-7ac8be5f7a398200","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":209351,"character_end":209370,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":209181,"character_end":209600,"quote":"usand eight hundred ninety -\r\neight million rupees includin g the benefit of \r\nexemption from duties and taxes availed \r\nbefore 30th June, 2018 under the provisions of \r\nSales Tax Act, 1990, the Customs Act, 1969, \r\nThe Federal Excise Act 2005 and the Income \r\nTax Ordinance, 2001 and the notifications \r\nissued thereunder. \r\n \r\n \r\nRespective \r\nheadings \r\n \r\n1 S. No. 23 occurring for the secon","quote_sha256":"ada8a68643114239b10b789363c5a0b08a17592fa0a1e414c48eab4d60b0a2fd","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c871b50a850d93e64de3","source":"pk-code-7ac8be5f7a398200","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":209376,"character_end":209393,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":209206,"character_end":209623,"quote":"y -\r\neight million rupees includin g the benefit of \r\nexemption from duties and taxes availed \r\nbefore 30th June, 2018 under the provisions of \r\nSales Tax Act, 1990, the Customs Act, 1969, \r\nThe Federal Excise Act 2005 and the Income \r\nTax Ordinance, 2001 and the notifications \r\nissued thereunder. \r\n \r\n \r\nRespective \r\nheadings \r\n \r\n1 S. 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","quote_sha256":"1474ce035c7ae82cd089d195c3b6d65fcd532ca47f228dbb4de0c268721513bf","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-678b16708f8c5a87cb38","source":"pk-code-7ac8be5f7a398200","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":209433,"character_end":209461,"quote":"Income \r\nTax Ordinance, 2001","quote_sha256":"ef64cc554c219dfd04f4871fa928b826bc2a4424e6e38e4f42daae16ec0e02b1","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":209263,"character_end":209691,"quote":"mption from duties and taxes availed \r\nbefore 30th June, 2018 under the provisions of \r\nSales Tax Act, 1990, the Customs Act, 1969, \r\nThe Federal Excise Act 2005 and the Income \r\nTax Ordinance, 2001 and the notifications \r\nissued thereunder. \r\n \r\n \r\nRespective \r\nheadings \r\n \r\n1 S. No. 23 occurring for the second time re-numbered as S. 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No. 23 occurring for the second time re-numbered as S. No. 27 by Finance Act, 2025. \r\nThe Federal Excise Act, 2005 \r\n \r\n103 \r\nTABLE-II \r\n \r\nS. No. Description of Services Heading/ \r\nsub-heading \r\nNumber \r\nCol.(1) Col.(2) Col.(3) \r\n1 Advertisements financed out of funds provided under \r\ngrants-in- aid agreements","quote_sha256":"93851fe56ba20c3a52cd6bb6e9adcc675fdb1591ad08d30e6e2129981ca90216","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-54f0537deac821649123","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":209660,"character_end":209684,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":209490,"character_end":209914,"quote":"ed thereunder. \r\n \r\n \r\nRespective \r\nheadings \r\n \r\n1 S. No. 23 occurring for the second time re-numbered as S. No. 27 by Finance Act, 2025. \r\nThe Federal Excise Act, 2005 \r\n \r\n103 \r\nTABLE-II \r\n \r\nS. No. Description of Services Heading/ \r\nsub-heading \r\nNumber \r\nCol.(1) Col.(2) Col.(3) \r\n1 Advertisements financed out of funds provided under \r\ngrants-in- aid agreements. \r\nRespective \r\nheading \r\n1[2 T","quote_sha256":"68eda5fd52818befa2dd646ca8d5bd63daabb45750e4b0e0c0d630473c5aa65e","reader_fragment":"p-208259-210018-5666e2f8c8ac6824","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-208259-210018-5666e2f8c8ac6824","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-796af6d3f5a0fdb62b31","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":210927,"character_end":210944,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-210018-211806-99ba5ae056987d0b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-210018-211806-99ba5ae056987d0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":210757,"character_end":211174,"quote":" 9813.1500 \r\n5 Health insurance 9813.1600 \r\n6 Crop insurance 9813.1600] \r\n5[7 Live stock insurance 9813.1600] \r\n6[8 ***] \r\n \r\n1 Substituted vide Finance Act, 2006. \r\n2 Clause (i) omitted through Finance Act, 2019. \r\n3 The expression added through Finance Act, 2019. \r\n4 Added vide Finance Act, 2008. \r\n5 Inserted vide Finance Act, 2012. \r\n6 Serial number 8 and entries relating thereto o","quote_sha256":"25691e15db773abab27e5cdb9839d5a608a0adde70a11f86e81e2b029231f7e2","reader_fragment":"p-210018-211806-99ba5ae056987d0b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-210018-211806-99ba5ae056987d0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7134518fc8ae701e087a","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this 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\r\n5[7 Live stock insurance 9813.1600] \r\n6[8 ***] \r\n \r\n1 Substituted vide Finance Act, 2006. \r\n2 Clause (i) omitted through Finance Act, 2019. \r\n3 The expression added through Finance Act, 2019. \r\n4 Added vide Finance Act, 2008. \r\n5 Inserted vide Finance Act, 2012. \r\n6 Serial number 8 and entries relating thereto omitted by Finance Act, 2013 \r\nThe Federal Excise Ac","quote_sha256":"0d8bfb20d1353a2a49217159e2605fdf3349628a503fc0a7dac7950693bdc99f","reader_fragment":"p-210018-211806-99ba5ae056987d0b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-210018-211806-99ba5ae056987d0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-17d37fbabbc700766bce","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2019","reason":"No unique full-title and year match in this 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\r\n \r\n1 Substituted vide Finance Act, 2006. \r\n2 Clause (i) omitted through Finance Act, 2019. \r\n3 The expression added through Finance Act, 2019. \r\n4 Added vide Finance Act, 2008. \r\n5 Inserted vide Finance Act, 2012. \r\n6 Serial number 8 and entries relating thereto omitted by Finance Act, 2013 \r\nThe Federal Excise Act, 2005 \r\n \r\n104 \r\nS. No. Description of Services Hea","quote_sha256":"6f181555b3d53fbcf7a42fd0568dfcecdcd25962741d0face3e0a84e8173eb4c","reader_fragment":"p-210018-211806-99ba5ae056987d0b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-210018-211806-99ba5ae056987d0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c971a5ef653c5b71226d","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":211066,"character_end":211083,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-210018-211806-99ba5ae056987d0b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-210018-211806-99ba5ae056987d0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":210896,"character_end":211313,"quote":" \r\n1 Substituted vide Finance Act, 2006. \r\n2 Clause (i) omitted through Finance Act, 2019. \r\n3 The expression added through Finance Act, 2019. \r\n4 Added vide Finance Act, 2008. \r\n5 Inserted vide Finance Act, 2012. \r\n6 Serial number 8 and entries relating thereto omitted by Finance Act, 2013 \r\nThe Federal Excise Act, 2005 \r\n \r\n104 \r\nS. 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No. Description of Services Heading/ \r\nsub-heading \r\nNumber \r\nCol.(1) Col.(2) Col.(3) \r\n1[9 Services pro","quote_sha256":"d6af13b4217617e7284eb1553b4cb32153a834318f5f8675580c0ec6cac28852","reader_fragment":"p-210018-211806-99ba5ae056987d0b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-210018-211806-99ba5ae056987d0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c723aff55f8a89f50f82","source":"pk-code-7ac8be5f7a398200","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":211184,"character_end":211201,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-210018-211806-99ba5ae056987d0b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-210018-211806-99ba5ae056987d0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":211014,"character_end":211431,"quote":"on added through Finance Act, 2019. \r\n4 Added vide Finance Act, 2008. \r\n5 Inserted vide Finance Act, 2012. \r\n6 Serial number 8 and entries relating thereto omitted by Finance Act, 2013 \r\nThe Federal Excise Act, 2005 \r\n \r\n104 \r\nS. No. Description of Services Heading/ \r\nsub-heading \r\nNumber \r\nCol.(1) Col.(2) Col.(3) \r\n1[9 Services provided or rendered in respect of travel by \r\nair of passengers on “socio economic","quote_sha256":"045aba67551d08d77e4720a65dac92066acf452e81ce8481af928e227ae36f44","reader_fragment":"p-210018-211806-99ba5ae056987d0b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-210018-211806-99ba5ae056987d0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-686b024393f6f5a778da","source":"pk-code-7ac8be5f7a398200","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":211208,"character_end":211232,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-210018-211806-99ba5ae056987d0b","reader_url":"/laws/pk-code-7ac8be5f7a398200#p-210018-211806-99ba5ae056987d0b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lrbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-7ac8be5f7a398200","text_version_id":"law:pk-code-7ac8be5f7a398200:sha256:e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","text_sha256":"e0a270765db02813fc1b6d77acd38b865cc37a025dc71f85482dc7bd048932f2","character_start":211038,"character_end":211462,"quote":" Act, 2019. \r\n4 Added vide Finance Act, 2008. \r\n5 Inserted vide Finance Act, 2012. \r\n6 Serial number 8 and entries relating thereto omitted by Finance Act, 2013 \r\nThe Federal Excise Act, 2005 \r\n \r\n104 \r\nS. 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