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27-A","quote_sha256":"13f35bdb0a92460e5dda7e1188607fcf5c19d7fb7668766ad0f5cb95597a8fd3","reader_fragment":"p-0-1760-7cf56729547f3021","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-0-1760-7cf56729547f3021","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":732,"character_end":1144,"quote":"ds to whole of the Punjab. \r\n(3) It shall come into force on the first day of July 2012. \r\n2. 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Amendment in Act V of 1958. – In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958): \r\n(a) in section 2, for clause (h), the following shall be substituted: \r\n“(h) “tax” means the tax  leviable under the Act and includes the  late \r\npayment surcharge in terms of section 12;”  \r\n(b) in section 3, in sub -section (5), for the express","quote_sha256":"20046b4ce108d1a30aabce19a780fbc6fc13302416cf778e429f692e5deb7dbb","reader_fragment":"p-0-1760-7cf56729547f3021","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-0-1760-7cf56729547f3021","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}},{"id":"internal-0f7f6dab5d404deebb30","source":"punjab-code-0c48f7d7d4db01f7","target":"punjab-code-0c48f7d7d4db01f7","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":1744,"character_end":1754,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-0-1760-7cf56729547f3021","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-0-1760-7cf56729547f3021","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":1574,"character_end":1984,"quote":" section 2, for clause (h), the following shall be substituted: \r\n“(h) “tax” means the tax  leviable under the Act and includes the  late \r\npayment surcharge in terms of section 12;”  \r\n(b) in section 3, in sub -section (5), for the expression “31 st day of August”, \r\nthe expression “30th  day of September” shall be substituted;  \r\n(c) for section 12, the following shall be substituted: \r\n                  ","quote_sha256":"3e3a728659d5aaffb3d65cb4ce280dee153e2fa8c1fb0ed2034810697dbfddd3","reader_fragment":"p-0-1760-7cf56729547f3021","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-0-1760-7cf56729547f3021","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}},{"id":"internal-2b5d436cdaf00a0bf79f","source":"punjab-code-0c48f7d7d4db01f7","target":"punjab-code-0c48f7d7d4db01f7","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":1465,"character_end":1498,"quote":"3. Amendment in Act V of 1958. – ","quote_sha256":"c506bf1a4119131e1a38cde1eed3a9945e9e254182bd5dc2604fbd24b9e2dd47","reader_fragment":"p-0-1760-7cf56729547f3021","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-0-1760-7cf56729547f3021","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"target_fragment":"p-0-1760-7cf56729547f3021","evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":1767,"character_end":1776,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-1760-3545-efe8faa767039601","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-1760-3545-efe8faa767039601","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":1597,"character_end":2006,"quote":"(h), the following shall be substituted: \r\n“(h) “tax” means the tax  leviable under the Act and includes the  late \r\npayment surcharge in terms of section 12;”  \r\n(b) in section 3, in sub -section (5), for the expression “31 st day of August”, \r\nthe expression “30th  day of September” shall be substituted;  \r\n(c) for section 12, the following shall be substituted: \r\n                                        ","quote_sha256":"c628eb3b5a18e1901ade63fd75a44db06afafa941f1de4b5db453501df644925","reader_fragment":"p-0-1760-7cf56729547f3021","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-0-1760-7cf56729547f3021","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}},{"id":"internal-f5a7ebbc8e44591f6d21","source":"punjab-code-0c48f7d7d4db01f7","target":"punjab-code-0c48f7d7d4db01f7","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":1916,"character_end":1926,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-1760-3545-efe8faa767039601","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-1760-3545-efe8faa767039601","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":1746,"character_end":2156,"quote":"ction 12;”  \r\n(b) in section 3, in sub -section (5), for the expression “31 st day of August”, \r\nthe expression “30th  day of September” shall be substituted;  \r\n(c) for section 12, the following shall be substituted: \r\n                                                           \r\n1This Act was passed by the Punjab Assembly on 21 st  June, 2012; assented to by the Governor of the Punjab on 25 h   June, \r\n201","quote_sha256":"b550a7569bd587eadc7c800dfc64838fb1da4fe425c38512b1dfccaaac56f545","reader_fragment":"p-0-1760-7cf56729547f3021","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-0-1760-7cf56729547f3021","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}},{"id":"internal-832df58f8f02c8b90b54","source":"punjab-code-0c48f7d7d4db01f7","target":"punjab-code-0c48f7d7d4db01f7","provision_kind":"section","provision_number":"16","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":3103,"character_end":3113,"quote":"section 16","quote_sha256":"892a1cde2f60e439afa2137b9157f551ff716802193f79cc64a2e1d350259f7a","reader_fragment":"p-1760-3545-efe8faa767039601","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-1760-3545-efe8faa767039601","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":2933,"character_end":3343,"quote":"id year: \r\nProvided the late payment surcharge on the arrears of tax as on \r\n30th day of June 2012 shall stand levied on and from 1 st day of July \r\n2012.”; and \r\n(d) in section 16, after the expression “section 3”, wherever occur, the \r\nexpression “or the late payment surcharge levied under section 12” \r\nshall be inserted. \r\n4. Amendment in Act XXXII of 1958. – In the Punjab Motor Vehicles Taxation \r\nAct, ","quote_sha256":"5543456b8032300a6ec66fb78318963a8929e9402d1b5405e138e1cca5335ea7","reader_fragment":"p-1760-3545-efe8faa767039601","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-1760-3545-efe8faa767039601","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}},{"id":"internal-3d57374120335cf1d4c6","source":"punjab-code-0c48f7d7d4db01f7","target":"punjab-code-0c48f7d7d4db01f7","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":1465,"character_end":1498,"quote":"3. 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Amendment in Act XXXII of 1958. – In the Punjab Motor Vehicles Taxation \r\nAct, 1958 (XXXII of 1958): \r\n(a) in se","quote_sha256":"c7567e5f18fb9add1c5761f57cb5fb75fe0249a88e0b927ce6cc3982f8b40d7f","reader_fragment":"p-1760-3545-efe8faa767039601","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-1760-3545-efe8faa767039601","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}},{"id":"internal-0f05d22b9cf4b5d1590c","source":"punjab-code-0c48f7d7d4db01f7","target":"punjab-code-0c48f7d7d4db01f7","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":3226,"character_end":3236,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-1760-3545-efe8faa767039601","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-1760-3545-efe8faa767039601","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":3056,"character_end":3466,"quote":"d from 1 st day of July \r\n2012.”; and \r\n(d) in section 16, after the expression “section 3”, wherever occur, the \r\nexpression “or the late payment surcharge levied under section 12” \r\nshall be inserted. \r\n4. 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Amendment in Act XV of 2010. – In the  Punjab Finance Act 2010 (VI of \r\n2010), for section 6, the following shall be substituted:– \r\n“6. 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\r\n(b) in section 7 – \r\n(i) in sub-section (2), for clauses (b) and (c), the following shall be \r\nsubstituted:– \r\n“(b) “amenities” include facilities of sports, swimming, \r\ngymnasium, fitness, confe rences, ceremonies, musical \r\nconcerts and other s","quote_sha256":"e79cc93bdd097bad62bf7e79f92f519abf7e3826987870afeae3c541a2828ac5","reader_fragment":"p-17778-19567-e09436bba533466e","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-17778-19567-e09436bba533466e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}}],"external_references":[{"id":"external-252a1f588b84a87639c3","source":"punjab-code-0c48f7d7d4db01f7","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-6d2a368ca98ecb1f85fb","provision_kind":"section","provision_number":"117","qualifier":null,"instrument_title":"Punjab Local Government Ordinance, 2001","evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":7501,"character_end":7561,"quote":"section 117 \r\nof the Punjab Local Government Ordinance, 2001","quote_sha256":"9ed3c45bd890610e2eda2cd608d3d3610e1fa3403230fd449b180c95e0870121","reader_fragment":"p-7120-8917-be301d225acedf11","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-7120-8917-be301d225acedf11","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"instrument_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":7522,"character_end":7561,"quote":"Punjab Local Government Ordinance, 2001","quote_sha256":"e7632125f2cc954d8c4758d37325384a6e7a198590d3cf871c47d7a0d3b31200","reader_fragment":"p-7120-8917-be301d225acedf11","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-7120-8917-be301d225acedf11","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":7331,"character_end":7791,"quote":" area which is – \r\n(i) a rating area under  the Punjab Urban Immovable \r\nProperty Tax Act, 1958  (V of 1958)  except the area \r\nwhere the rate of tax is zero in terms of section 117 \r\nof the Punjab Local Government Ordinance, 2001 \r\n(XIII of 2001); 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Amendment in Act II of 1899.– In the Stamp Act, 1899 (II of 1899): \r\n(a) in section 27-A, in sub-section (1), for the expression “Articles 23, 31 or \r\n33”, the expression “Articles 23, 27 -A, 31 or 33” shall be substituted; \r\nand \r\n(b) in Schedule I, in Article 45, in column 3, aft","quote_sha256":"5ae6f41057298d1e5910118e7c4164fe5d80f3a8e10fed4bd61fbd91aa2742c1","reader_fragment":"p-0-1760-7cf56729547f3021","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-0-1760-7cf56729547f3021","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}},{"id":"unresolved-c142f841d2be3d5ad7ef","source":"punjab-code-0c48f7d7d4db01f7","title":"Punjab Urban Immovable Property Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":1505,"character_end":1552,"quote":"Punjab Urban Immovable Property \r\nTax Act, 1958","quote_sha256":"19e724065734bf3436e050e9d9d8de16851c78940ace307ad4acc257376d2c28","reader_fragment":"p-0-1760-7cf56729547f3021","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-0-1760-7cf56729547f3021","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":1335,"character_end":1782,"quote":"ting to an urban or rural property including agricultural \r\nland, which is partly or wholly based on opening of inheritance.”   \r\n3. Amendment in Act V of 1958. – In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958): \r\n(a) in section 2, for clause (h), the following shall be substituted: \r\n“(h) “tax” means the tax  leviable under the Act and includes the  late \r\npayment surcharge in terms of section 12;”  \r\n(b) in section 3, in s","quote_sha256":"34c8ad7b10c38662b845137badc415b96faed6998c899501fbeda4b62f4e2785","reader_fragment":"p-0-1760-7cf56729547f3021","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-0-1760-7cf56729547f3021","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}},{"id":"unresolved-30430257c250bca526e9","source":"punjab-code-0c48f7d7d4db01f7","title":"Punjab Motor Vehicles Taxation Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":3305,"character_end":3347,"quote":"Punjab Motor Vehicles Taxation \r\nAct, 1958","quote_sha256":"6921485c7e281ddd2a64b32646107065cdbe628361f90e05997dfeba4420d29f","reader_fragment":"p-1760-3545-efe8faa767039601","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-1760-3545-efe8faa767039601","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":3135,"character_end":3577,"quote":" “section 3”, wherever occur, the \r\nexpression “or the late payment surcharge levied under section 12” \r\nshall be inserted. \r\n4. Amendment in Act XXXII of 1958. – In the Punjab Motor Vehicles Taxation \r\nAct, 1958 (XXXII of 1958): \r\n(a) in section 3, in sub-section (1), in the last proviso, after the word \r\n“cabin”, the words “or a motor vehicle (motor car or jeep ) up to 1000 \r\nCC” shall be inserted; and \r\n(b) in the Schedule, in  Sr.No. ","quote_sha256":"d21553ca02fdbbecbfc200cdeef3524319b5c5d7d6f619addbfc090eed027202","reader_fragment":"p-1760-3545-efe8faa767039601","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-1760-3545-efe8faa767039601","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}},{"id":"unresolved-eb3d6a07ded24a64e9b2","source":"punjab-code-0c48f7d7d4db01f7","title":"Punjab Finance Act 1977","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":4211,"character_end":4234,"quote":"Punjab Finance Act 1977","quote_sha256":"bd0b813a7a5f31f9d17cbd0ac35a2a76776ecb28843bef92623640b520c6de18","reader_fragment":"p-3545-5332-8430cfb04ad9bedc","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-3545-5332-8430cfb04ad9bedc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":4041,"character_end":4464,"quote":" the time of \r\npayment of the tax due.”; and \r\n(ii) in column No.3, the expression “Rs.600/ - per annum ” shall be \r\nomitted. \r\n5. Amendment in Act XV of 1977  .– In the Punjab Finance Act 1977 (XV of \r\n1977), in  the Second Schedule, at S.No.1 , in colum 2, for the expression \r\n“Companies registered under Companies Ordinance, 1984 with paid up capital–“, the \r\nexpression “Com panies registered under the Companies Ordin","quote_sha256":"4e6b42b7118601f2ff6091b4075b35f210c290f7d80cfd927f1a127148b4d6ac","reader_fragment":"p-3545-5332-8430cfb04ad9bedc","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-3545-5332-8430cfb04ad9bedc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}},{"id":"unresolved-5ded6a735058cd324c57","source":"punjab-code-0c48f7d7d4db01f7","title":"Punjab Finance Act 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":4690,"character_end":4713,"quote":"Punjab Finance Act 2010","quote_sha256":"46af86e1c2f028a274497dda977b34e242882059717e228ecedd4b1e55cab555","reader_fragment":"p-3545-5332-8430cfb04ad9bedc","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-3545-5332-8430cfb04ad9bedc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":4520,"character_end":4943,"quote":" ies corporate with the paid -up capital or, \r\nas the case may be, the reserves in the preceding year–“shall be substituted.  \r\n6. Amendment in Act XV of 2010. – In the  Punjab Finance Act 2010 (VI of \r\n2010), for section 6, the following shall be substituted:– \r\n“6. Capital value tax on immovable property .– (1) This section shall \r\nhave effect notwithstanding anything contained in any other law. \r\n(2) For purposes of ","quote_sha256":"d5bbb670fdbcb35690ced2100dc5746e1c0e9282b921221fd3afb965dfead0e0","reader_fragment":"p-3545-5332-8430cfb04ad9bedc","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-3545-5332-8430cfb04ad9bedc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}},{"id":"unresolved-6d2a368ca98ecb1f85fb","source":"punjab-code-0c48f7d7d4db01f7","title":"Punjab Local Government Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":7522,"character_end":7561,"quote":"Punjab Local Government Ordinance, 2001","quote_sha256":"e7632125f2cc954d8c4758d37325384a6e7a198590d3cf871c47d7a0d3b31200","reader_fragment":"p-7120-8917-be301d225acedf11","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-7120-8917-be301d225acedf11","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":7352,"character_end":7791,"quote":") a rating area under  the Punjab Urban Immovable \r\nProperty Tax Act, 1958  (V of 1958)  except the area \r\nwhere the rate of tax is zero in terms of section 117 \r\nof the Punjab Local Government Ordinance, 2001 \r\n(XIII of 2001); or \r\n(ii) an area notified by the Board of Revenue in the \r\nofficial Gazette. \r\n(3) A tax on the capital value of an immovable property shall be \r\npayable by a person who acquires an immovable property by purcha","quote_sha256":"9bc06db9b60333ab318a3b840cfe95e2243c57aaedef4f8075eab2c41eb9633b","reader_fragment":"p-7120-8917-be301d225acedf11","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-7120-8917-be301d225acedf11","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}},{"id":"unresolved-dd46073efc857b5953a4","source":"punjab-code-0c48f7d7d4db01f7","title":"Punjab Finance Act 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":17243,"character_end":17266,"quote":"Punjab Finance Act 2011","quote_sha256":"ec7daca64245c11ae62b150a5c6b4dc5fbe2d69a003f950541307652c27f1c58","reader_fragment":"p-16025-17778-958fa740cece80ee","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-16025-17778-958fa740cece80ee","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":17073,"character_end":17496,"quote":"ransfer of property from the levy or recovery of the tax subject to such \r\nconditions as may be specified in the notification. \r\n7. Amendment in Act XV of 2011. – In the Punjab Finance Act 2011 (XV of \r\n2011) – \r\n(a) in section 6 – \r\n(i) for sub-section (1), the following shall be substituted and shall \r\nbe deemed to have always been so substituted – \r\n“(1) This section shall have effect, notwithstanding \r\nanything cont","quote_sha256":"accd7b62f3de19684b0191941a6a97c255235144e480ded5686e521416136977","reader_fragment":"p-16025-17778-958fa740cece80ee","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-16025-17778-958fa740cece80ee","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}},{"id":"unresolved-3c15cf5c384999d07aee","source":"punjab-code-0c48f7d7d4db01f7","title":"Punjab Local Government Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":17797,"character_end":17837,"quote":"Punjab Local Government Ordinance,  2001","quote_sha256":"9922dd804dea850531737ef62dcb0e66f5e9f1f3a97a6e3f4766c6d65ae4b984","reader_fragment":"p-17778-19567-e09436bba533466e","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-17778-19567-e09436bba533466e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"},"context_evidence":{"record_id":"punjab-code-0c48f7d7d4db01f7","text_version_id":"law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","text_sha256":"2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b","character_start":17627,"character_end":18067,"quote":"movable Property \r\nTax Act, 1958 (V of 1958) where the property tax is levied but \r\nshall apply to the rating areas which are zero rated in terms of \r\nsection 117 of the Punjab Local Government Ordinance,  2001 \r\n(XIII of 2001).”  \r\n(ii) in sub-section (2), in clause (c), the full stop shall be replaced by \r\na semi-colon and the following new clause shall be inserted:– \r\n“(d) “total minimum area” mean s the total land area including \r\nt","quote_sha256":"8b40ed5a68eb9e75432fb10e0a0dd437ed5146d01744ff5ae6baf310666fb8ac","reader_fragment":"p-16025-17778-958fa740cece80ee","reader_url":"/laws/punjab-code-0c48f7d7d4db01f7#p-16025-17778-958fa740cece80ee","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-"}}]}