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Officer within the meanings of \r\nsections 161, 162, 163 and 164 of the Punjab Land ","quote_sha256":"2dc935b543ff9b1099927ac86304c22f85e39f379f1e0c3a5d2763e9c2d2b280","reader_fragment":"p-7117-8864-2e5243b27d25cb63","reader_url":"/laws/punjab-code-27127484b7b53497#p-7117-8864-2e5243b27d25cb63","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"punjab-code-0296c6667144f0de","text_version_id":"law:punjab-code-0296c6667144f0de:sha256:5c4ee6125c9372bd9fbd083f8f108f765866069a3e2068201a8674523af840f7","text_sha256":"5c4ee6125c9372bd9fbd083f8f108f765866069a3e2068201a8674523af840f7","character_start":7909,"character_end":8229,"quote":"6. \r\n3\r\n[* * * * * * * * * * * *   ] \r\n7. Amendment in Act I of 2008.– In the Punjab Finance Act 2008 (I of 2008)– \r\n(a) section 6 shall be omitted; and \r\n(b) the Schedule shall be omitted. \r\n                                                           \r\n3Omitted by the Punjab Finance Act 2017 (XII of 2017), published in","quote_sha256":"52b34536677ebf3b96ff5b6b0ab05fe99d454de482086e375d5efe60d25c2535","reader_fragment":"p-7055-8496-a068b298a56793f0","reader_url":"/laws/punjab-code-0296c6667144f0de#p-7055-8496-a068b298a56793f0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/V2IFMQo.ADQ-"},"target_fragment":"provision-6-7909","target_identification":"unique_main_heading_in_source_based_reader"}],"external_incoming":[],"unresolved":[{"id":"unresolved-feab048862b99c881ce2","source":"punjab-code-27127484b7b53497","title":"Punjab Urban Immovable Property Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":1251,"character_end":1298,"quote":"Punjab Urban Immovable Property \r\nTax Act, 1958","quote_sha256":"19e724065734bf3436e050e9d9d8de16851c78940ace307ad4acc257376d2c28","reader_fragment":"p-0-1755-a7e827f8b7c0fde3","reader_url":"/laws/punjab-code-27127484b7b53497#p-0-1755-a7e827f8b7c0fde3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"},"context_evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":1081,"character_end":1528,"quote":"anuary 2014, and p rovisions of section 9 shall come into force on such \r\ndate as the Government may, by notification, specify. \r\n2. Amendment in Act V of 1958 .– In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958)– \r\n2\r\n[(a) * * * * * * * * * * *   ] \r\n(b) in section 4, for clause (i), the following shall be substituted:– \r\n“(i) one residential house, measuring an area not exceeding  five \r\nmarlas, used for residential purpose ","quote_sha256":"135adfafc4a687f71cf9d65c338105c9f7876ab5c725b1fdad97cb7852f0dbc5","reader_fragment":"p-0-1755-a7e827f8b7c0fde3","reader_url":"/laws/punjab-code-27127484b7b53497#p-0-1755-a7e827f8b7c0fde3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"}},{"id":"unresolved-74b2c2934d46ca8dbee6","source":"punjab-code-27127484b7b53497","title":"Punjab Entertainments Duty Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":1716,"character_end":1752,"quote":"Punjab Entertainments Duty Act, 1958","quote_sha256":"f042c77db10d6a875f462434c7d629ca16ebe0e93cc241695ebadda5dc8867d7","reader_fragment":"p-0-1755-a7e827f8b7c0fde3","reader_url":"/laws/punjab-code-27127484b7b53497#p-0-1755-a7e827f8b7c0fde3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"},"context_evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":1546,"character_end":1982,"quote":"ial house \r\nwith annual value of more than five thousand rupees situated in \r\na part of a rating area which is category A area.” \r\n3. Amendment in Act X of 1958.– In the Punjab Entertainments Duty Act, 1958 \r\n(X of 1958), for section 3-A, the following shall be substituted:– \r\n“3-A.  Duty on special cla sses of entertainment .– Notwithstanding \r\nanything contained in section 3, the duty on the entertainments mentioned in  \r\ncolumn N","quote_sha256":"046a92ede7f26cc7aa6e2eb8372178eec26469c38ae2b965e4d5e5515abea288","reader_fragment":"p-0-1755-a7e827f8b7c0fde3","reader_url":"/laws/punjab-code-27127484b7b53497#p-0-1755-a7e827f8b7c0fde3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"}},{"id":"unresolved-0976cd91525aa534da9f","source":"punjab-code-27127484b7b53497","title":"Taxation Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":3160,"character_end":3180,"quote":"Taxation \r\nAct, 1958","quote_sha256":"11a6b1e52132986f49257984cd953563e5d6a294d5c84d0e241d671c3af3b25d","reader_fragment":"p-1755-3541-311598e5f93bc492","reader_url":"/laws/punjab-code-27127484b7b53497#p-1755-3541-311598e5f93bc492","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"},"context_evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":2990,"character_end":3410,"quote":"dmission in a \r\nmusical show where admission charges are five \r\nhundred rupees per person or more.” \r\n4. Amendment in Act XXXII of 1958 .–  In the Punjab Motor Ve hicles Taxation \r\nAct, 1958 (XXXII of 1958), in section 4, for subsection (2) , the following shall be \r\nsubstituted:– \r\n“(2) A person keeping a motor vehicle shall pay the tax as follows:–  \r\nSr.# Tax period Date of payment \r\n1. For the first quarter of a ","quote_sha256":"c618b4f8c6b7662db3b39740dc32e563742a70f58bf7cc1d06573b23c4b7e01c","reader_fragment":"p-1755-3541-311598e5f93bc492","reader_url":"/laws/punjab-code-27127484b7b53497#p-1755-3541-311598e5f93bc492","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"}},{"id":"unresolved-e212c3cb50f75a5b9ece","source":"punjab-code-27127484b7b53497","title":"Punjab Finance Act, 1972","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":4146,"character_end":4170,"quote":"Punjab Finance Act, 1972","quote_sha256":"3c08ec39cabde34b76eee27bbac6844f2c66ac9e03dee26e23b4270c30ea3035","reader_fragment":"p-3541-5327-f881a56a2fff6e28","reader_url":"/laws/punjab-code-27127484b7b53497#p-3541-5327-f881a56a2fff6e28","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"},"context_evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":3976,"character_end":4400,"quote":"hall \r\npay the tax before the expiration of twenty one days from the day when he \r\ncommences to keep the motor vehicle for use.” \r\n5. Amendment in Act I of 1972.– In the Punjab Finance Act, 1972 (I of 1972), \r\nsection 9 shall be omitted. \r\n6.  Amendment in Act I of 1997 .–  In the Punjab Agricultural Income Tax Act \r\n1997 (I of 1997), after section 3A, the following section shall be inserted:– \r\n“3B. Tax on the basis of ","quote_sha256":"d27c712ce7a8ce88bf4fd4f929b7d9ffd8365635158ebd5db258d82fd15d81e1","reader_fragment":"p-3541-5327-f881a56a2fff6e28","reader_url":"/laws/punjab-code-27127484b7b53497#p-3541-5327-f881a56a2fff6e28","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"}},{"id":"unresolved-8034dc27a25878f0b00b","source":"punjab-code-27127484b7b53497","title":"Punjab Agricultural Income Tax Act 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":4258,"character_end":4299,"quote":"Punjab Agricultural Income Tax Act \r\n1997","quote_sha256":"2a439591442d9d5eef6e1eb0b5f080321b271ab0f152b37c6bfd25c86f3d6de0","reader_fragment":"p-3541-5327-f881a56a2fff6e28","reader_url":"/laws/punjab-code-27127484b7b53497#p-3541-5327-f881a56a2fff6e28","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"},"context_evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":4088,"character_end":4529,"quote":"ehicle for use.” \r\n5. Amendment in Act I of 1972.– In the Punjab Finance Act, 1972 (I of 1972), \r\nsection 9 shall be omitted. \r\n6.  Amendment in Act I of 1997 .–  In the Punjab Agricultural Income Tax Act \r\n1997 (I of 1997), after section 3A, the following section shall be inserted:– \r\n“3B. Tax on the basis of income tax return .– Notwithstanding the \r\nprovisions of section 3, where any person has declared agricultural income for \r\nany a","quote_sha256":"26dfce5e9baa4b780a8f5b9cc7498622bd584eb126d4076bc43394c245392383","reader_fragment":"p-3541-5327-f881a56a2fff6e28","reader_url":"/laws/punjab-code-27127484b7b53497#p-3541-5327-f881a56a2fff6e28","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"}},{"id":"unresolved-d800e3e6977affcf4a86","source":"punjab-code-27127484b7b53497","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":4574,"character_end":4602,"quote":"Income Tax Ordinance, \r\n2001","quote_sha256":"6765bc3b972df0d1630d85f63a69da006a1e4a50288a6c08009960d08838fc82","reader_fragment":"p-3541-5327-f881a56a2fff6e28","reader_url":"/laws/punjab-code-27127484b7b53497#p-3541-5327-f881a56a2fff6e28","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"},"context_evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":4404,"character_end":4832,"quote":"me tax return .– Notwithstanding the \r\nprovisions of section 3, where any person has declared agricultural income for \r\nany assessment year in the return filed under the Income Tax Ordinance, \r\n2001 (XLIX of 2001) , the person shall pay the tax on such income at the rate \r\nspecified in the Second Schedule.” \r\n7. Amendment in Act VI of 2010 .– In t he Punjab Finance Act 2010 (VI of \r\n2010), in section 6, in subsection (5), fo","quote_sha256":"5d5aaebcd0a5c426cd812196fa65cd6171bf752932382e4604a27c937c13904a","reader_fragment":"p-3541-5327-f881a56a2fff6e28","reader_url":"/laws/punjab-code-27127484b7b53497#p-3541-5327-f881a56a2fff6e28","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"}},{"id":"unresolved-a88409fb2686217346c1","source":"punjab-code-27127484b7b53497","title":"Punjab Finance Act 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":5570,"character_end":5593,"quote":"Punjab Finance Act 2011","quote_sha256":"ec7daca64245c11ae62b150a5c6b4dc5fbe2d69a003f950541307652c27f1c58","reader_fragment":"p-5327-7117-bbe33b17e36c7e25","reader_url":"/laws/punjab-code-27127484b7b53497#p-5327-7117-bbe33b17e36c7e25","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"},"context_evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":5400,"character_end":5823,"quote":"\na constructed property. \r\nTen rupees per square feet of \r\nthe constructed area in addition \r\nto the value worked out above.”  \r\n8. Amendment in Act XV of 2011 .– In the Punjab Finance Act 2011 (XV of \r\n2011), in section 7, in subsection (2), for clause (c), the following shall be \r\nsubstituted:   \r\n“(c) “club” means an association or organization offering members \r\namenities, services, meals or temporary residence with","quote_sha256":"7ee1ce1a51939f879bc55583a204b8f0fa8cd2e8772fecd48c211a8bdebc6789","reader_fragment":"p-5327-7117-bbe33b17e36c7e25","reader_url":"/laws/punjab-code-27127484b7b53497#p-5327-7117-bbe33b17e36c7e25","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"}},{"id":"unresolved-73cf2b6a84aace8c34ee","source":"punjab-code-27127484b7b53497","title":"Stamp Act, 1899","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":8689,"character_end":8706,"quote":"Stamp Act, \r\n1899","quote_sha256":"6a017f3f4db971dc1d93f928a3f3efd740fe57ce5affb75a25cf5b3d4fdcd7c3","reader_fragment":"p-7117-8864-2e5243b27d25cb63","reader_url":"/laws/punjab-code-27127484b7b53497#p-7117-8864-2e5243b27d25cb63","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"},"context_evidence":{"record_id":"punjab-code-27127484b7b53497","text_version_id":"law:punjab-code-27127484b7b53497:sha256:f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","text_sha256":"f20b8878d4d029eab47f6e8aa2627dd8fefac9c31de5bba617f2acc5932926b5","character_start":8519,"character_end":8936,"quote":"ting \r\ndifference in valuation at the time of acquisition and sale on the basis of valuation \r\ntable notified by the Collector of the district under section 27 -A of the Stamp Act, \r\n1899 (II of 1899) or the recorded value in the transfer deed, whichever is higher. \r\n(5) The Collector shall assess and collect  the tax, and for this purpose, \r\nmay exercise any power of the Collector under section 6 of the Punjab Fi","quote_sha256":"56c62fc27ed528b20274db454256ef8fef5d9a170a0c0486b367fe691ab342ac","reader_fragment":"p-7117-8864-2e5243b27d25cb63","reader_url":"/laws/punjab-code-27127484b7b53497#p-7117-8864-2e5243b27d25cb63","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzFVYQQ2UWQ-"}}]}