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Penalty.– If the person who is responsible for the payment of the tax or toll \r\nunder section 4 or section 7 or for the collection and payment of a toll under \r\nsection 6 fails to pay or collect the tax or toll, as the case may be, he shall be \r\nliable to pay a penalty not exceeding the amount of the toll or tax payable. \r\n","quote_sha256":"e28cf2887adfa0d27e9d9ba7edf8da072564a49ff61cb09d62bcab156c327ea4","reader_fragment":"p-5168-6965-1b1638543c7dec2e","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-5168-6965-1b1638543c7dec2e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"}},{"id":"internal-850c889edd6318db27ad","source":"punjab-code-0b02eef2af74aff2","target":"punjab-code-0b02eef2af74aff2","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":6361,"character_end":6435,"quote":"17\r\n[7. Tolls on vessels plying in inland waters.–  * * * * *       * ] \r\n","quote_sha256":"5645f2989893567ac3e16c53d06f52fcb70617fa9b84374a69a39030632a4b6b","reader_fragment":"p-5168-6965-1b1638543c7dec2e","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-5168-6965-1b1638543c7dec2e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"},"target_fragment":"provision-7-6361","evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":6739,"character_end":6748,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-5168-6965-1b1638543c7dec2e","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-5168-6965-1b1638543c7dec2e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"},"context_evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":6569,"character_end":6978,"quote":"ts a tax according to the \r\nscale set out in the Second Schedule. \r\n9. Penalty.– If the person who is responsible for the payment of the tax or toll \r\nunder section 4 or section 7 or for the collection and payment of a toll under \r\nsection 6 fails to pay or collect the tax or toll, as the case may be, he shall be \r\nliable to pay a penalty not exceeding the amount of the toll or tax payable. \r\n10. 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Toll on fares and freights on inland traffic by vessels.– * * * * * * * * * * * * * ] \r\n                                                           \r\n10Now “Faisalabad”. \r\n11Now “Sahiwal”. \r\n12XVII of 1887. \r\n13Deleted t he words “the North -West Frontier Province Agricultural Income -Tax Act, 1948, and” by the ","quote_sha256":"fee30c4dcfa47011be3b75c394828703a949c39b29c5d47fbf8f38fbe72b1258","reader_fragment":"p-5168-6965-1b1638543c7dec2e","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-5168-6965-1b1638543c7dec2e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"},"target_fragment":"provision-6-5330","evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":6801,"character_end":6810,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-5168-6965-1b1638543c7dec2e","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-5168-6965-1b1638543c7dec2e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"},"context_evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":6631,"character_end":7040,"quote":"le. \r\n9. 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Bar of suits in Civil Courts .– No suit shall lie in any Civil Court to","quote_sha256":"646cff27cbe347fa61ea2b828ad6b6d979ee0a997903f850e0f55aa26cb2a09f","reader_fragment":"p-5168-6965-1b1638543c7dec2e","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-5168-6965-1b1638543c7dec2e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4be19f510b665004e3d4","source":"punjab-code-0b02eef2af74aff2","target":"punjab-code-0b02eef2af74aff2","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":1281,"character_end":1345,"quote":"3. Surcharge on agricultural Income T ax in certain Districts.– ","quote_sha256":"4f771dd0e5d3fd671ed3e642ff601c8d8e773b905174b0018077346102b4613e","reader_fragment":"p-0-1709-441ae51878feea68","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-0-1709-441ae51878feea68","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"},"target_fragment":"p-0-1709-441ae51878feea68","evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":9614,"character_end":9623,"quote":"SECTION 3","quote_sha256":"c42035a9664ccca6f411ebb9e851680dd88d8ef10143685301255c123957a3d8","reader_fragment":"p-8696-10485-7d430b11b8002750","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-8696-10485-7d430b11b8002750","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"},"context_evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":9444,"character_end":9853,"quote":"Article 2 and the Schedule; and published in the Punjab Gazette (Extraordinary), dated 20.11.1974, pages \r\n1425-A to 1425-PP. \r\n21W.P. I of 1965. \r\nFIRST SCHEDULE \r\n[See SECTION 3] \r\n Surcharge \r\nWhere the total land -revenue payable does not exceed \r\nRs. 349. \r\nNil. \r\nWhere the total land -revenue payable exceeds Rs. 349 \r\nbut does not exceed Rs. 499. \r\nRupees twelve. \r\nWhere the total land -revenue payab","quote_sha256":"a4109f18e8020b90e74fb4cb56c3f7c319311a34800953166560e6df8aa3c8f2","reader_fragment":"p-8696-10485-7d430b11b8002750","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-8696-10485-7d430b11b8002750","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-ff55be3a3b057be12efa","source":"punjab-code-0b02eef2af74aff2","title":"FINANCE ACT, 1966","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":521,"character_end":538,"quote":"FINANCE ACT, 1966","quote_sha256":"d7f22d9a3e0a0331d4afa2f1991d6cc8f369a7fb5daf60ed785a4ef8c4179dde","reader_fragment":"p-0-1709-441ae51878feea68","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-0-1709-441ae51878feea68","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"},"context_evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":351,"character_end":768,"quote":"tion of existing laws \r\n12. Power to amend or vary an Act \r\n13. Power to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] FINANCE ACT, 1966 \r\n(I of 1966) \r\n[30th June, 1966] \r\nAn \r\nAct \r\nto continue and levy certain taxes and duties in \r\n3\r\n[the Punjab]. \r\nPreamble.– WHEREAS it is expedien t to continue and levy certain taxes and \r\nduties in the Province of \r\n4\r\n[the","quote_sha256":"e8964733bca4422926ee874685db59a518affe4c374ac54cb7d20dcf62dbf4e4","reader_fragment":"p-0-1709-441ae51878feea68","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-0-1709-441ae51878feea68","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"}},{"id":"unresolved-b320b8f5948a79fb9436","source":"punjab-code-0b02eef2af74aff2","title":"Finance Act, 1966","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":904,"character_end":921,"quote":"Finance Act, 1966","quote_sha256":"781bfb73c13a38ccde3d6e3d205d22804a19095c8ba1cd50ac90f978f49206dd","reader_fragment":"p-0-1709-441ae51878feea68","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-0-1709-441ae51878feea68","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"},"context_evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":734,"character_end":1151,"quote":"uties in the Province of \r\n4\r\n[the Punjab]; \r\nIt is hereby enacted as follows:– \r\n1. Short title, commencement and extent .– (1) This Act may be called the \r\n5\r\n[Punjab] Finance Act, 1966. \r\n(2) It shall come into force on and from the first day of July, 1966. \r\n(3) It shall extend, unless otherwise specified hereafter, to the whole of \r\n6\r\n[the Punjab], except the Tribal Areas. \r\n2. Definitions.– In this Act, unl","quote_sha256":"4945e06c5fa162f4ce989af930fe1e8970080bdceba534ce89aa614da1d08ffc","reader_fragment":"p-0-1709-441ae51878feea68","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-0-1709-441ae51878feea68","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"}},{"id":"unresolved-1450d76c0c7564a6f1fc","source":"punjab-code-0b02eef2af74aff2","title":"Punjab Land Revenue Act, 1887","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":4159,"character_end":4188,"quote":"Punjab Land Revenue Act, 1887","quote_sha256":"5c66b0719fa77a18788275c02c88b7b37fa948dbd600bf97176da278d6b60a12","reader_fragment":"p-3393-5168-05c7f7159335cd51","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-3393-5168-05c7f7159335cd51","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"},"context_evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":3989,"character_end":4418,"quote":"rcharge at the rates specified in the First \r\nSchedule. \r\nExplanation.– For purposes of this section, “agricultural year” means the agricultural \r\nyear as defined in the Punjab Land Revenue Act, 1887\r\n12\r\n. \r\n(2) The provisions of \r\n13\r\n[* * *] the Punjab Agricultural Income -Tax Act, \r\n1951\r\n14\r\n, shall, so far as may be, apply to the assessment, collection and recovery \r\nof the surcharge imposed under this section. \r\n4. Tax","quote_sha256":"8de0cc5f5d06dc4a60576244c76f0f0d81806c16704ec8f28cd64745bfe2bedd","reader_fragment":"p-3393-5168-05c7f7159335cd51","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-3393-5168-05c7f7159335cd51","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"}},{"id":"unresolved-a3d9bcecbffb2ac9963e","source":"punjab-code-0b02eef2af74aff2","title":"Punjab Agricultural Income -Tax Act, 1951","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":4238,"character_end":4281,"quote":"Punjab Agricultural Income -Tax Act, \r\n1951","quote_sha256":"27d477cbf3572fb40e655ab8872e8dc806bda20f7e8bb8a43d2677f9e175583d","reader_fragment":"p-3393-5168-05c7f7159335cd51","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-3393-5168-05c7f7159335cd51","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"},"context_evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":4068,"character_end":4511,"quote":"poses of this section, “agricultural year” means the agricultural \r\nyear as defined in the Punjab Land Revenue Act, 1887\r\n12\r\n. \r\n(2) The provisions of \r\n13\r\n[* * *] the Punjab Agricultural Income -Tax Act, \r\n1951\r\n14\r\n, shall, so far as may be, apply to the assessment, collection and recovery \r\nof the surcharge imposed under this section. \r\n4. Tax on cinemas. – There shall be levied and collected a tax on cinemas \r\npayable by the owner or","quote_sha256":"9eddc2dc808b4b85b9049856b0825407d69768f3440ec6b61c5551441ba1f6d9","reader_fragment":"p-3393-5168-05c7f7159335cd51","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-3393-5168-05c7f7159335cd51","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"}},{"id":"unresolved-1dc9fbf0eedf18b882ac","source":"punjab-code-0b02eef2af74aff2","title":"North -West Frontier Province Agricultural Income -Tax Act, 1948","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":5572,"character_end":5636,"quote":"North -West Frontier Province Agricultural Income -Tax Act, 1948","quote_sha256":"d05582bf85a7da8dc2d5deef315e26aa6ebe4559a89aa3b9c993bdbed8167e30","reader_fragment":"p-5168-6965-1b1638543c7dec2e","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-5168-6965-1b1638543c7dec2e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"},"context_evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":5402,"character_end":5866,"quote":"* * * * * * * * * * ] \r\n                                                           \r\n10Now “Faisalabad”. \r\n11Now “Sahiwal”. \r\n12XVII of 1887. \r\n13Deleted t he words “the North -West Frontier Province Agricultural Income -Tax Act, 1948, and” by the Punjab Laws \r\n(Adaptation) Order, 1974 (P.O. No. 1 of 1974), w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab \r\nGazette (Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n14Punjab ","quote_sha256":"7b21a7a76c0dcee8ab18ab68b35ead3a841808f6a92229c00e7e9f302bf080a7","reader_fragment":"p-5168-6965-1b1638543c7dec2e","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-5168-6965-1b1638543c7dec2e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"}},{"id":"unresolved-9509a855a4ff21dd2456","source":"punjab-code-0b02eef2af74aff2","title":"Finance Act, 1965","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":8396,"character_end":8413,"quote":"Finance Act, 1965","quote_sha256":"1e8f39147b2884e9cd7db71136af6cecdbb2caf6bd69a76aa4c4160191755869","reader_fragment":"p-6965-8696-60c485d92382d222","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-6965-8696-60c485d92382d222","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"},"context_evidence":{"record_id":"punjab-code-0b02eef2af74aff2","text_version_id":"law:punjab-code-0b02eef2af74aff2:sha256:f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","text_sha256":"f0af578828e76758ec4e1ff42d22cb7babb443bea739db3c185c2024ed9c38f3","character_start":8226,"character_end":8643,"quote":"der this Act; and \r\n(ii) any other matter incidental thereto. \r\n(3) Any rules made or deemed to have been made under the \r\ncorresponding provisions of the \r\n20\r\n[Punjab] Finance Act, 1965\r\n21\r\n, shall, so far as may \r\nbe, be continued and be deemed to have been made under this Act. \r\n                                                           \r\n17Deleted by the Punjab Laws (Adaptation) Order, 1974 (P.O. No. 1 of 19","quote_sha256":"c6b9bf14b8a1bd78094d7b8cd13f71696da9ef3cd8d13208ff016765ad1af47a","reader_fragment":"p-6965-8696-60c485d92382d222","reader_url":"/laws/punjab-code-0b02eef2af74aff2#p-6965-8696-60c485d92382d222","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMFBkU2c-"}}]}