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Amendment of Act V of 1958.– In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958):  \r\n(1) In section 2:  \r\n(a) after clause (c), the following shall be inserted: \r\n“(d-a) “high value property” means the property of a value as \r\nprovided in sub-section (3) of section 5;”;  \r\n6 \r\n \r\n(b) in clause (e), for the word “perpetuity”, the ","quote_sha256":"d5d07f2a6d704742c58e0f835140b9753e217a62cf59679897bcf82e752b736e","reader_fragment":"p-7003-8786-b5da470fbd839206","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-7003-8786-b5da470fbd839206","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"internal-40f3859e858c1aa3c4de","source":"punjab-code-2ba77e4142df95c6","target":"punjab-code-2ba77e4142df95c6","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":13634,"character_end":13670,"quote":"5. 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Amendment of Act II of 1899.– ","quote_sha256":"288774fa99337628d0b2ebfa9e379f95f442327c1f1d266f49c1b9eb891d0ce4","reader_fragment":"p-5271-7003-8c1d02ecf5303b5f","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-5271-7003-8c1d02ecf5303b5f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"target_fragment":"p-5271-7003-8c1d02ecf5303b5f","evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":8793,"character_end":8802,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-8786-10537-393d750bd1cc7f3a","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-8786-10537-393d750bd1cc7f3a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":8623,"character_end":9032,"quote":"to the Act;”; \r\n(d) after clause (i), the following shall be inserted: \r\n“(j) “valuation table” means the valuation table notified \r\nunder the Stamp Act 1899;”. \r\n(2) In section 3: \r\n(a) for sub-section (2), the following shall be substituted: \r\n“(2) Subject to sub-sections (2a), (3) and (4), there \r\nshall be levied, charged and paid, a tax on the taxable value of a \r\nbuilding and land in a rating area at ","quote_sha256":"082e67ad4f44e2c7b9bf9918733625d21834c234b0888910f3128d5c333b710a","reader_fragment":"p-7003-8786-b5da470fbd839206","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-7003-8786-b5da470fbd839206","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"internal-a98debe18a82b446be48","source":"punjab-code-2ba77e4142df95c6","target":"punjab-code-2ba77e4142df95c6","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":8127,"character_end":8159,"quote":"4. 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Ascertainment of taxable value.- (1) The taxable value of land \r\nand building shall be determined in accordance with the valuation table \r\nin respect of the property situated in the rati","quote_sha256":"e29007a75437a9433fa5dae2737a3618d7dc45950b288e5c4915e0fc5264822f","reader_fragment":"p-8786-10537-393d750bd1cc7f3a","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-8786-10537-393d750bd1cc7f3a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"internal-4f15924eac301c4f5823","source":"punjab-code-2ba77e4142df95c6","target":"punjab-code-2ba77e4142df95c6","provision_kind":"section","provision_number":"5A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":10065,"character_end":10076,"quote":"Section 5-A","quote_sha256":"3d88cdb55c811a72dea9247e5fcebe743a7ba058710c7d42d669441b44d28ed9","reader_fragment":"p-8786-10537-393d750bd1cc7f3a","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-8786-10537-393d750bd1cc7f3a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":9895,"character_end":10306,"quote":"lding through valuation table. \r\n(3) The Government may, by notification in the official \r\nGazette, specify and categorize a property as the high value property;”. \r\n(5) Section 5-A shall be omitted. \r\n(6) After section 6, the following shall be inserted: \r\n“6-A. Self-assessment of land and building.- (1) The owner of land \r\nand building, within rating area, shall assess his land and building in \r\nsuch manne","quote_sha256":"08781cc7c9430bdbe5338924822e43a3ae7620e5430c90c6fca679e7dfe81d7a","reader_fragment":"p-8786-10537-393d750bd1cc7f3a","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-8786-10537-393d750bd1cc7f3a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"internal-68722d3d9e374125b080","source":"punjab-code-2ba77e4142df95c6","target":"punjab-code-2ba77e4142df95c6","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":15403,"character_end":15438,"quote":"6. Amendment of Act VIII of 1967.– ","quote_sha256":"91f5706bb56c3ad9f15ebd14c968bb58f61c5011a8403b104c6e0f4af2478e66","reader_fragment":"p-14090-15840-a2449c34a6f740fe","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-14090-15840-a2449c34a6f740fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"target_fragment":"p-14090-15840-a2449c34a6f740fe","evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":10107,"character_end":10116,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-8786-10537-393d750bd1cc7f3a","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-8786-10537-393d750bd1cc7f3a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":9937,"character_end":10346,"quote":"overnment may, by notification in the official \r\nGazette, specify and categorize a property as the high value property;”. \r\n(5) Section 5-A shall be omitted. \r\n(6) After section 6, the following shall be inserted: \r\n“6-A. Self-assessment of land and building.- (1) The owner of land \r\nand building, within rating area, shall assess his land and building in \r\nsuch manner as may be prescribed. \r\n(2) The assess","quote_sha256":"3854d14657b8bffdc5168b5a221edce865ce5edefce50011496fc4a3276f487e","reader_fragment":"p-8786-10537-393d750bd1cc7f3a","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-8786-10537-393d750bd1cc7f3a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"internal-ae78c63d39dcac679a7e","source":"punjab-code-2ba77e4142df95c6","target":"punjab-code-2ba77e4142df95c6","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":15676,"character_end":15711,"quote":"7. Amendment of Act XLII of 2012.– ","quote_sha256":"501318d747a1f466a367ee1b6f84197531acfc1b0bc5347429fba6178442fffe","reader_fragment":"p-14090-15840-a2449c34a6f740fe","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-14090-15840-a2449c34a6f740fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"target_fragment":"p-14090-15840-a2449c34a6f740fe","evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":11381,"character_end":11390,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-10537-12298-20c5acc0650e5923","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-10537-12298-20c5acc0650e5923","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":11211,"character_end":11620,"quote":"shall issue \r\ndirections containing time line which shall not be more than two weeks, \r\nfor self-assessment of such land and building under sub-section (1).”. \r\n(7)  For section 7, the following shall be substituted: \r\n“7. Making of a valuation list.- A valuation list for every rating area \r\nshall be prepared in the manner and by the authority as may be \r\nprescribed and any subsequent change in valuation l","quote_sha256":"e95a80eee49d2d06dc7cbb8d4984e2c28d345a0b45eccfdcffedf60f9f959b0a","reader_fragment":"p-10537-12298-20c5acc0650e5923","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-10537-12298-20c5acc0650e5923","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"internal-fd4afa7546b597f86710","source":"punjab-code-2ba77e4142df95c6","target":"punjab-code-2ba77e4142df95c6","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":11741,"character_end":11750,"quote":"Section 8","quote_sha256":"3552606745838794d460250a0cb62827f5019125c6b3400c86037b47f3145ac5","reader_fragment":"p-10537-12298-20c5acc0650e5923","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-10537-12298-20c5acc0650e5923","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":11571,"character_end":11980,"quote":"escribed and any subsequent change in valuation list resulting from \r\nthe change in valuation table shall be effective from the first day of the \r\ncoming month.”. \r\n(8)  Section 8 shall be omitted. \r\n(9)  In section 10: \r\n(a) in sub-section (1), the expression “8,” shall be omitted; and \r\n(b) sub-section (1A) shall be omitted. \r\n(10) After section 10, the following shall be inserted: \r\n“10-A. Hardship case","quote_sha256":"1e27062b8ae7ddc06986fbb2b496e73583ae8b14cc1cd7e35edd5533ee5e3812","reader_fragment":"p-10537-12298-20c5acc0650e5923","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-10537-12298-20c5acc0650e5923","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"internal-6022ce66a673a8589589","source":"punjab-code-2ba77e4142df95c6","target":"punjab-code-2ba77e4142df95c6","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":11779,"character_end":11789,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-10537-12298-20c5acc0650e5923","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-10537-12298-20c5acc0650e5923","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":11609,"character_end":12019,"quote":"valuation list resulting from \r\nthe change in valuation table shall be effective from the first day of the \r\ncoming month.”. \r\n(8)  Section 8 shall be omitted. \r\n(9)  In section 10: \r\n(a) in sub-section (1), the expression “8,” shall be omitted; and \r\n(b) sub-section (1A) shall be omitted. \r\n(10) After section 10, the following shall be inserted: \r\n“10-A. Hardship case.- In case of a hardship case, the grie","quote_sha256":"f21d64677eae323005d0e1d186157215c2a870471adc0f95858068b802bbd0c2","reader_fragment":"p-10537-12298-20c5acc0650e5923","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-10537-12298-20c5acc0650e5923","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"internal-3cd34a54b14ce33003c7","source":"punjab-code-2ba77e4142df95c6","target":"punjab-code-2ba77e4142df95c6","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":11913,"character_end":11923,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-10537-12298-20c5acc0650e5923","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-10537-12298-20c5acc0650e5923","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":11743,"character_end":12153,"quote":"ction 8 shall be omitted. \r\n(9)  In section 10: \r\n(a) in sub-section (1), the expression “8,” shall be omitted; and \r\n(b) sub-section (1A) shall be omitted. \r\n(10) After section 10, the following shall be inserted: \r\n“10-A. Hardship case.- In case of a hardship case, the grievance \r\ncommittee, to be constituted by the Government through notification in \r\nthe official Gazette, may, by an order containing rea","quote_sha256":"36ae1bd43b27936685e2ffe00e48297ef75287975f8a6faf84f6c5a63b63d6cb","reader_fragment":"p-10537-12298-20c5acc0650e5923","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-10537-12298-20c5acc0650e5923","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"internal-e67e681e6d3cb9ea3be9","source":"punjab-code-2ba77e4142df95c6","target":"punjab-code-2ba77e4142df95c6","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":12251,"character_end":12261,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-10537-12298-20c5acc0650e5923","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-10537-12298-20c5acc0650e5923","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":12081,"character_end":12491,"quote":" notification in \r\nthe official Gazette, may, by an order containing reasons, exempt land \r\nand building from payment of the whole or any part of the tax.”. \r\n(11) After section 23, the following shall be inserted: \r\n“23-A. Power to amend the Schedule.- The Government may, by \r\nnotification in the official Gazette, amend the Schedule.”. \r\n(12) After section 24, the following shall be added: \r\n“SCHEDULE \r\n[s","quote_sha256":"ec48593ae7f8a8416f64977ab070b1d0cb1100ea22085b805f531a34cb3c2269","reader_fragment":"p-10537-12298-20c5acc0650e5923","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-10537-12298-20c5acc0650e5923","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"internal-9f0eb43d7b804c1eee76","source":"punjab-code-2ba77e4142df95c6","target":"punjab-code-2ba77e4142df95c6","provision_kind":"section","provision_number":"24","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":12433,"character_end":12443,"quote":"section 24","quote_sha256":"78c7b2d07c36df062576f6a18d78f213270443baeaaab679583fa91151079229","reader_fragment":"p-12298-14090-8c82fe906e58423d","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-12298-14090-8c82fe906e58423d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":12263,"character_end":12673,"quote":"the following shall be inserted: \r\n“23-A. Power to amend the Schedule.- The Government may, by \r\nnotification in the official Gazette, amend the Schedule.”. \r\n(12) After section 24, the following shall be added: \r\n“SCHEDULE \r\n[see sections 2(g-a) and 3(2)] \r\nSr.# Taxable Value Residential \r\nProperties \r\nCommercial \r\nProperties \r\nRate of \r\nTax \r\nRate of Tax \r\n1. Up to Rs.5 million Exempted 0.07% \r\n2. Exceedi","quote_sha256":"aadce019335c265b70cd3d12a1c860cd480a38e72a7f224993a96024baaf61f0","reader_fragment":"p-10537-12298-20c5acc0650e5923","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-10537-12298-20c5acc0650e5923","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"internal-132b7a96211cbe251310","source":"punjab-code-2ba77e4142df95c6","target":"punjab-code-2ba77e4142df95c6","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":6561,"character_end":6594,"quote":"3. Amendment of Act II of 1899.– ","quote_sha256":"288774fa99337628d0b2ebfa9e379f95f442327c1f1d266f49c1b9eb891d0ce4","reader_fragment":"p-5271-7003-8c1d02ecf5303b5f","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-5271-7003-8c1d02ecf5303b5f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"target_fragment":"p-5271-7003-8c1d02ecf5303b5f","evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":15517,"character_end":15526,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-14090-15840-a2449c34a6f740fe","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-14090-15840-a2449c34a6f740fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":15347,"character_end":15756,"quote":" paid at the rate \r\nprovided in erstwhile clauses.”.  \r\n6. Amendment of Act VIII of 1967.– In the Excise Duty on Minerals (Labour \r\nWelfare) Act, 1967 (VIII of 1967), in section 3, subsection (1), for the words “one \r\nrupee” and “five rupees”, the words “thirty rupees” and “fifty rupees” shall be \r\nsubstituted respectively.  \r\n7. Amendment of Act XLII of 2012.– In the Punjab Sales Tax on Services Act \r\n201","quote_sha256":"c8da3724f1dd4b1b1c4efc23341619735f97b4e88a754e890e7a27a2dcc330d2","reader_fragment":"p-14090-15840-a2449c34a6f740fe","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-14090-15840-a2449c34a6f740fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"internal-6f19718010486e0829a7","source":"punjab-code-2ba77e4142df95c6","target":"punjab-code-2ba77e4142df95c6","provision_kind":"section","provision_number":"39","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":15777,"character_end":15787,"quote":"section 39","quote_sha256":"6624853ac77e10f5188a32c559dade5cd5338bc7a462a66d8791c498611dc957","reader_fragment":"p-14090-15840-a2449c34a6f740fe","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-14090-15840-a2449c34a6f740fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":15607,"character_end":15960,"quote":"y rupees” and “fifty rupees” shall be \r\nsubstituted respectively.  \r\n7. Amendment of Act XLII of 2012.– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012), in section 39, in sub-section (1), the words “in the prescribed \r\nmanner and” and “in the official Gazette” shall be omitted and deemed to be so \r\nomitted with effect from 1st July 2012.","quote_sha256":"8d2e6884eb32e07bea2b6bfee44506b51f17951e2bc778cef8032140d52b369d","reader_fragment":"p-14090-15840-a2449c34a6f740fe","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-14090-15840-a2449c34a6f740fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-6bdccb679088e34208d5","source":"punjab-code-2ba77e4142df95c6","title":"TEXT THE PUNJAB FINANCE ACT 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":317,"character_end":351,"quote":"TEXT \r\nTHE PUNJAB FINANCE ACT 2024","quote_sha256":"c44d5eac92e87896bf758c464879e2db281845f4576db516328528ef80aea4e9","reader_fragment":"p-0-1748-a6304102bdec1952","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-0-1748-a6304102bdec1952","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":147,"character_end":581,"quote":" of Act II of 1899 \r\n4. Amendment of Act V of 1958 \r\n5. Amendment of Act XXXII of 1958 \r\n6. Amendment of Act VIII of 1967 \r\n7. Amendment of Act XLII of 2012 \r\n  \r\n2 \r\n \r\nTEXT \r\nTHE PUNJAB FINANCE ACT 2024 \r\n(VIII of 2024) \r\n[27th June, 2024] \r\nAn \r\nAct \r\nto levy, alter and rationalize certain taxes, fees and duties in the Punjab. \r\nIt is necessary in public interest to levy, alter and rationalize certain taxes, fees and \r\nduties i","quote_sha256":"907bd030c951873bd134077764e56adea9c99bdb2d9420111abc3715aaad3ac6","reader_fragment":"p-0-1748-a6304102bdec1952","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-0-1748-a6304102bdec1952","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"unresolved-88214406f7efd05b4a39","source":"punjab-code-2ba77e4142df95c6","title":"Court Fees Act, 1870","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":1118,"character_end":1138,"quote":"Court Fees Act, 1870","quote_sha256":"19f3a8cb8d7f44bf0fed953e03ac36f82eff53887bc600def32a92a6f661803d","reader_fragment":"p-0-1748-a6304102bdec1952","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-0-1748-a6304102bdec1952","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":948,"character_end":1368,"quote":"section 4 which shall come into force on such date as the Government \r\nmay, by notification in the official Gazette, specify. \r\n2.  Amendment of Act VII of 1870.– In the Court Fees Act, 1870 (VII of 1870): \r\n(1) In SCHEDULE I, in column 3, under the heading “Proper Fee”:  \r\n(a) at Sr. No. 5: \r\n(i) against clause (a), for the words “One rupee”, the words \r\n“One hundred rupees” shall be substituted; and \r\n(ii) against ","quote_sha256":"9d1a860fb3847dc7cf7196dc09116fa5bb686dfc6cea88d2a46e2cc04cf068ce","reader_fragment":"p-0-1748-a6304102bdec1952","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-0-1748-a6304102bdec1952","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"unresolved-8c0fb9bd5627aadcba3a","source":"punjab-code-2ba77e4142df95c6","title":"Stamp Act, 1899","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":6601,"character_end":6616,"quote":"Stamp Act, 1899","quote_sha256":"27dbb3c297d2c9e324fb84439f23e4ae4020b7b72394be2f854e17403b8039d3","reader_fragment":"p-5271-7003-8c1d02ecf5303b5f","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-5271-7003-8c1d02ecf5303b5f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":6431,"character_end":6846,"quote":"\r\nsubstituted; \r\n(xvii) in Sr. No. 18, for the words “Fifteen rupees”, the words \r\n“Five hundred rupees” shall be substituted.  \r\n3. Amendment of Act II of 1899.– In the Stamp Act, 1899 (II of 1899), in \r\nSCHEDULE I, in column 3, under the heading “Proper Stamp-duty”: \r\n(a) in Article 4, for the word \"One\", the word “ Three\" shall be substituted; \r\n(b) in Article 5: \r\n(i) against clause (cc), for the words “Twel","quote_sha256":"7a8c20e2f4dd183ad788523cc085fbfe5948730bab6f39f51212a996a9a6a3c5","reader_fragment":"p-5271-7003-8c1d02ecf5303b5f","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-5271-7003-8c1d02ecf5303b5f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"unresolved-c637f4194be2fe9cb547","source":"punjab-code-2ba77e4142df95c6","title":"Punjab Urban Immovable Property Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":8166,"character_end":8213,"quote":"Punjab Urban Immovable Property \r\nTax Act, 1958","quote_sha256":"19e724065734bf3436e050e9d9d8de16851c78940ace307ad4acc257376d2c28","reader_fragment":"p-7003-8786-b5da470fbd839206","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-7003-8786-b5da470fbd839206","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":7996,"character_end":8443,"quote":" “thousand\" shall be \r\nsubstituted; and \r\n(h) in Article 61, for the word “hundred”, the word \"thousand\" shall be \r\nsubstituted. \r\n4. Amendment of Act V of 1958.– In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958):  \r\n(1) In section 2:  \r\n(a) after clause (c), the following shall be inserted: \r\n“(d-a) “high value property” means the property of a value as \r\nprovided in sub-section (3) of section 5;”;  \r\n6 \r\n \r\n(b) in clause (e)","quote_sha256":"42d9d14b1f69438c6adf40770922030c780e602cfdd1f34d8557f71066fce173","reader_fragment":"p-7003-8786-b5da470fbd839206","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-7003-8786-b5da470fbd839206","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"unresolved-9d6b2e5dc10dc2d5d5f2","source":"punjab-code-2ba77e4142df95c6","title":"Punjab Motor Vehicles Taxation Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":13677,"character_end":13719,"quote":"Punjab Motor Vehicles Taxation \r\nAct, 1958","quote_sha256":"6921485c7e281ddd2a64b32646107065cdbe628361f90e05997dfeba4420d29f","reader_fragment":"p-12298-14090-8c82fe906e58423d","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-12298-14090-8c82fe906e58423d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":13507,"character_end":13949,"quote":"\r\n31.12.2024+10% \r\n4. Rs. 25 million and \r\nabove \r\nTax on and before \r\n31.12.2024+20% \r\nTax on and before \r\n31.12.2024+20%”. \r\n5. Amendment of Act XXXII of 1958.– In the Punjab Motor Vehicles Taxation \r\nAct, 1958 (XXXII of 1958), in the SCHEDULE:  \r\n(1) In S.No.1, in column 2:  \r\n(a)  for clause (a), the following shall be substituted: \r\n“(a) An amount of Rs.1500/- shall be charged for a \r\nmotorcycle and scooter at the time of registratio","quote_sha256":"db99cea16c869015709cdd9c4fe7cfad5e16dc968bd9f9f451972b1722c43d3b","reader_fragment":"p-12298-14090-8c82fe906e58423d","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-12298-14090-8c82fe906e58423d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}},{"id":"unresolved-fae766af1be6698c0cb2","source":"punjab-code-2ba77e4142df95c6","title":"Punjab Sales Tax on Services Act 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":15718,"character_end":15757,"quote":"Punjab Sales Tax on Services Act \r\n2012","quote_sha256":"211934a435b2f9262fd4ce8d945184ca8fb871e42ee93f4d3d1ff4d0b48e1d13","reader_fragment":"p-14090-15840-a2449c34a6f740fe","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-14090-15840-a2449c34a6f740fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"},"context_evidence":{"record_id":"punjab-code-2ba77e4142df95c6","text_version_id":"law:punjab-code-2ba77e4142df95c6:sha256:01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","text_sha256":"01912620074845e5627f084befd44c2d54ffa71f3f49247514c4a43a740d8f49","character_start":15548,"character_end":15960,"quote":"the words “one \r\nrupee” and “five rupees”, the words “thirty rupees” and “fifty rupees” shall be \r\nsubstituted respectively.  \r\n7. Amendment of Act XLII of 2012.– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012), in section 39, in sub-section (1), the words “in the prescribed \r\nmanner and” and “in the official Gazette” shall be omitted and deemed to be so \r\nomitted with effect from 1st July 2012.","quote_sha256":"f023b28e417810b956b1942fa3af90533dcad9b92727a0830e028baeeafeaa91","reader_fragment":"p-14090-15840-a2449c34a6f740fe","reader_url":"/laws/punjab-code-2ba77e4142df95c6#p-14090-15840-a2449c34a6f740fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADBVYgY0WmgFbQ--"}}]}