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Levy of tax.– (1) Government may by notification\r\n4\r\n specify urban areas where \r\ntax shall be levied under this Act:  \r\n Provided that one urban area m ay be divided into two or more rating areas or \r\nseveral urban areas may be grouped as one rating area.  \r\n \r\n5\r\n[\r\n6\r\n[(2) Subject to sub-sections (2a), (3) an","quote_sha256":"d2a634c7feef6d085eceabcdd0f0c0e1cb29992693c6d0d92df44df0c749eeb9","reader_fragment":"p-7039-8783-999ecfb130189116","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-7039-8783-999ecfb130189116","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"target_fragment":"provision-3-8146","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-ba9ae2a65633b61fc26e","source":"punjab-code-17b9af7abad56850","target":"punjab-code-db398da7523eb082","target_candidates":["punjab-code-db398da7523eb082"],"citation_id":"citation-cbcff210f893955591d2","provision_kind":"section","provision_number":"16","qualifier":null,"instrument_title":"Punjab Finance \r\nAct, 1963","evidence":{"record_id":"punjab-code-17b9af7abad56850","text_version_id":"law:punjab-code-17b9af7abad56850:sha256:ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","text_sha256":"ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","character_start":4679,"character_end":4723,"quote":"Section 16 of the Punjab Finance \r\nAct, 1963","quote_sha256":"8ae7b389944767317cac50db5296f2f7e1da2af3fd9aeb34553c2a75b782a8cf","reader_fragment":"p-3500-4749-4ded14c54203009f","reader_url":"/laws/punjab-code-17b9af7abad56850#p-3500-4749-4ded14c54203009f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADVVZlNhBjc-"},"instrument_evidence":{"record_id":"punjab-code-17b9af7abad56850","text_version_id":"law:punjab-code-17b9af7abad56850:sha256:ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","text_sha256":"ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","character_start":4697,"character_end":4723,"quote":"Punjab Finance \r\nAct, 1963","quote_sha256":"1316bbccc4dc26a5feb54be0c72693dcf0dcc9bb5c7cc1189c77b2e34ae4ec6e","reader_fragment":"p-3500-4749-4ded14c54203009f","reader_url":"/laws/punjab-code-17b9af7abad56850#p-3500-4749-4ded14c54203009f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADVVZlNhBjc-"},"context_evidence":{"record_id":"punjab-code-17b9af7abad56850","text_version_id":"law:punjab-code-17b9af7abad56850:sha256:ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","text_sha256":"ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","character_start":4509,"character_end":4749,"quote":"y . \r\n(c) In any other case:  Rupees five for every rupees \r\none hundred or part thereof of \r\nthe value of the property.”  \r\n3. Repeal of section 16 of Act IX of 1963. – Section 16 of the Punjab Finance \r\nAct, 1963 (IX of 1963) is repealed.","quote_sha256":"bc9069bd37f4e7d83900b65dca9372a1f57cfe1b7225c2a0ede979e25d216c96","reader_fragment":"p-3500-4749-4ded14c54203009f","reader_url":"/laws/punjab-code-17b9af7abad56850#p-3500-4749-4ded14c54203009f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADVVZlNhBjc-"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"punjab-code-db398da7523eb082","text_version_id":"law:punjab-code-db398da7523eb082:sha256:397198e324276fbfcd9a5979b48a821cf612c66341f405f96132b274fe4b8a27","text_sha256":"397198e324276fbfcd9a5979b48a821cf612c66341f405f96132b274fe4b8a27","character_start":13625,"character_end":13678,"quote":"22\r\n[16. Capital gains tax.– * * * * * * * * *   ] \r\n","quote_sha256":"e02e9ae6f6ece6a17ffd99bac4a6ab05d7e0695ac3a545e782692130874518e1","reader_fragment":"p-12323-14116-1cb72a7bc9a648d4","reader_url":"/laws/punjab-code-db398da7523eb082#p-12323-14116-1cb72a7bc9a648d4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/U2YCNlRkW2s-"},"target_fragment":"provision-16-13625","target_identification":"unique_main_heading_in_source_based_reader"}],"external_incoming":[],"unresolved":[{"id":"unresolved-3a2c7cac7703e27de8c7","source":"punjab-code-17b9af7abad56850","title":"Amendment of Stamp Act 1899","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-17b9af7abad56850","text_version_id":"law:punjab-code-17b9af7abad56850:sha256:ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","text_sha256":"ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","character_start":103,"character_end":130,"quote":"Amendment of Stamp Act 1899","quote_sha256":"0e60c20ea4c7526a5ae3ff124a6bf5f0a383ef453921130669cfd67ef9b00595","reader_fragment":"p-0-1763-2fc6ab66ecae6775","reader_url":"/laws/punjab-code-17b9af7abad56850#p-0-1763-2fc6ab66ecae6775","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADVVZlNhBjc-"},"context_evidence":{"record_id":"punjab-code-17b9af7abad56850","text_version_id":"law:punjab-code-17b9af7abad56850:sha256:ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","text_sha256":"ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","character_start":0,"character_end":360,"quote":"THE PUNJAB FINANCE ACT , 1986 \r\n(IV of 1986) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Amendment of Stamp Act 1899 (II of 1899)  \r\n3. Repeal of section 16 of Act IX of 1963 \r\n \r\nTEXT  \r\n1\r\nTHE PUNJAB FINANCE ACT , 1986 \r\n(IV of 1986) \r\n[14th June, 1986] \r\nAn \r\nAct \r\nto continue and levy certain taxes and fees in the Province of the Punjab  \r\n","quote_sha256":"beda19ceae2af835b64b1827b39a7f940ca47f09a919aa4c03a9020afac75e06","reader_fragment":"p-0-1763-2fc6ab66ecae6775","reader_url":"/laws/punjab-code-17b9af7abad56850#p-0-1763-2fc6ab66ecae6775","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADVVZlNhBjc-"}},{"id":"unresolved-0bc3d9b483078660e377","source":"punjab-code-17b9af7abad56850","title":"Stamp Act, 1899","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-17b9af7abad56850","text_version_id":"law:punjab-code-17b9af7abad56850:sha256:ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","text_sha256":"ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","character_start":766,"character_end":781,"quote":"Stamp Act, 1899","quote_sha256":"27dbb3c297d2c9e324fb84439f23e4ae4020b7b72394be2f854e17403b8039d3","reader_fragment":"p-0-1763-2fc6ab66ecae6775","reader_url":"/laws/punjab-code-17b9af7abad56850#p-0-1763-2fc6ab66ecae6775","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADVVZlNhBjc-"},"context_evidence":{"record_id":"punjab-code-17b9af7abad56850","text_version_id":"law:punjab-code-17b9af7abad56850:sha256:ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","text_sha256":"ad80819a816c049800ea3fde36c13b0a6cdaa44b5da0ff036c1463cd426ac3f7","character_start":596,"character_end":1011,"quote":"ance Act, 1986. \r\n(2) It extends to whole of the Province of the Punjab. \r\n(3) It shall come into force at once. \r\n2. Amendment of Stamp A ct 1899 (II of 1899). – In the Stamp Act, 1899 (II of \r\n1899)– \r\n(i) after the existing Section 27, the following new Section 27 -A shall be \r\nadded:– \r\n“27-A. Valuation of Urban Land – (1) Where any instrument \r\nchargeable with ad valorem duty under sub -article (b) of  arti","quote_sha256":"c750bcdcb7b060238e740f0e1ed186d756897edba1498d9cdd6a2a068dbbabaf","reader_fragment":"p-0-1763-2fc6ab66ecae6775","reader_url":"/laws/punjab-code-17b9af7abad56850#p-0-1763-2fc6ab66ecae6775","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADVVZlNhBjc-"}}]}