{"schema_version":"legis-intel-library-graph/1","record_id":"punjab-code-359161c3baf4773d","facsimile_relationships":[],"coverage":{"record_id":"punjab-code-359161c3baf4773d","outbound":["citation-2f8b1265f73346401623","citation-94a31c23de03601b7d06","citation-519d2b68ab4497c44472","citation-24af40fba4b7db504a5a","citation-d2d1ec9af38974562e1c","citation-5428cee6db20cb4c98b1","citation-9443b6ec540f7b55b58e","citation-dab17cca80ad44614623","citation-1917eca8fce22b05493a","citation-511c29e2dc5cd9f00a14","citation-3e0b78294f1d6f614c6e","citation-2110633b13452b163daa","citation-67006d7f78f1ab1999a5","citation-e305fbcfb1a4436ca00e","citation-9c8156687017aa7833e9","citation-13396ca62c6c5bf8e0b5","citation-4e15a0be169c4efda3b1","citation-807663b552edbd83884d","citation-ae0dc66b1b3d61cb2541","citation-08f34eb638abfd476821","citation-0cf1699c1f0f91ce917b","citation-f9b4c324020f3d62a666","citation-bc174e83aa8f062b3331","citation-fda692c3683bafb29424","citation-1ff8fd9afdc808220653","citation-ed67d12168e470ad980f","citation-b626f9000d6653e6b5dd","citation-0ee45c7b088b1b9452fb","citation-86ec9441f4deea8c431e","citation-2cefa269b8272d86e3ad","citation-94a3a3c88010c71fd610","citation-361831076e9d2cd677b7","citation-caf70eafa81b1dfc89f3","citation-6354c7d551fbec7a8be3","citation-2e39afbe6cabeefe6c4c","citation-8eca3c9933a1b893afed","citation-096ce73c857c3836c5d5","citation-81b082b1bae9a44c1ada","citation-98ba2489721895472486","citation-cd39e8ce962177f25dae","citation-ddf94d72cae2056fdf26","citation-adfdcbb216e3d667dd8e","citation-8f809e7411faee2fbe7e","citation-bfbee097cd665b6b3b9f","citation-1d4f29022fc0c1bd08a7","citation-801ae9d283441f0721c5","citation-f0420c1dc62c54d8b871","citation-913522e1f93ca168ab68","citation-4e9ebf0a9f1f722fa358","citation-1859bbb646b3586d7e80","citation-0fb7b605e2a201539773","citation-f0a342453292a8f05a24","citation-173a7616ff122e9b58a7","citation-c99b37377d0f927223c1","citation-017fd1b02dc417cb84ba","citation-02ecbdb5f4f60d7cdfb9","citation-f65bab6940a33f65d4f3","citation-5cd8c60eee7a6bcbc2eb","citation-dd8a3cf3306969c80369","citation-553b3938119820b58ce3","citation-3020cfb6d231ccd40082","citation-15bb5d60d81a6376f94a","citation-325c02dafa7e3fe5022f","citation-37b7acbe119f2da46bda","citation-b56728616040d78b802d","citation-717e6cddc581a9ba113c","citation-991f9675563543a426ba","citation-e9637bd353723189c0e7","citation-dd42e4fdb084a69130a1","citation-bd4861238c3e63e6c52d","citation-64d7cf1299abe52aec6b","citation-6223f31f5d0d182f0092","citation-621485e6599284d907a9","citation-87db3a4d01927ed91715","citation-5f9cd2bd36444eee27d9","citation-c32b5396000afa3d48a1","citation-77fb44abdeec13ed6e99","citation-1532ac23fed60005d5e5","citation-1ef5758b8f91c93cd746","citation-e4f0a703a5bff07831a8","citation-f2034a8852e28d4c5a6f","citation-bb00cfe06ecb170229a6","citation-dae5ab0d03b319e6522b","citation-89381e72db531572411e","citation-9bec810d4208a8f39400","citation-4b8880353d7b3cd1689c","citation-3743ccc1362147bfe4e9","citation-0341e854069f1d8e3d59","citation-85d9af3a4cbe844b304c","citation-a8e3d3823bb981863ce1","citation-cf33464750bf16553632","citation-fa1fbe52c1e3582ffe6a","citation-32eb3432fa3913fcc3c8","citation-7bb77cb647b284251eae","citation-cfa16d30d012f6d7b306","citation-550ef85e0215bccbd509","citation-a92a720369be29acddc0","citation-324a8b02d8ae714c197b","citation-2a4e2f06e46da80424c2","citation-459d2379dc6eb3599855","citation-bb26fc513bee66fed6df","citation-da784d173f4dd332ff71","citation-8842652f0677e432fff8","citation-d49abb6b6865b57b7852","citation-b3f25a7d507d748bb33a","citation-b0045c72cf6b25404cbf","citation-cf42a8609c78ad710a8c","citation-0ad72a49f39aae5c3901","citation-b2385b678f739df850bd","citation-2b83606fda2e99860e27","citation-bf7a8b25bd5fbf60e5c9","citation-21166f707f80e2dce90e","citation-649c73b4a62954c60bf8","citation-c90ffd79dc643948a831","citation-52b979357cc7646b63fc","citation-029131036ac723ef3cde","citation-7cf04d16b39236685808","citation-b3b33d6e1f3ce7b7709f","citation-d9937ec665d9c7c5b867","citation-6878d4b9e6347f3fe3d3","citation-a27ea1ef57572e3aecb7","citation-77ea02d9d039532dd6f0","citation-f8ee649e00ead1df10cd","citation-7f173bf7b13866c58674","citation-9026ef2377d8b14b9673","citation-adc244393443984f86a7","citation-6f332197e3c15b6224c5","citation-aed84be80e9288ee1bf1","citation-0fb81c43fa885b6c1d5d","citation-386a9ee8d54c0c2783df","citation-fa7f1cfb43e76c250d80","citation-8dcae50798379486fffb","citation-7d9f3ec77e5e2243fd9c","citation-b7d62627ac174b83bc67","citation-8c3628b9df4c38632fb0","citation-a9085f4b3e4349bca527","citation-a2362eabfb958ad7eecd","citation-1a61abac94b6de0761a7","citation-fc2e1b34a1661f52afa5","citation-0f9b1dbf3a994a3efe48","citation-ebb39860fccba4352108","citation-e5f17a4f5e80aeadb514","citation-1bfd5e2ca1030ff13cb1","citation-8420a04d576537a6736e","citation-44f9bae99d0772811cbc","citation-98d378420a448591aab1","citation-15c0b3b3367749077e26","citation-0ee0425f4723f67fb9ce","citation-517b3a00861d31ab66f3","citation-5c7e7530f1be2e1d3990","citation-f7caf54b1e03d3a9f088","citation-ebb133a00826804f5f2f","citation-f77b037f33c2fbab595d","citation-eb31f7b910cbf9a4ea73","citation-eca9b335ccf0b1b0b2a4","citation-64cf6564254ece4fd0f7","citation-92ee0fef73f66547b49f","citation-b54b959b277892e0c509","citation-7e1223068eacc884638a","citation-ca562e32011923db4355","citation-92a24056593da5ee51fe","citation-d82f49ac6f1ae8e064d8","citation-7eebe98a0b6a18d9a061"],"inbound":["citation-d7b217220dc727bb7657","citation-e22478c2c9f9dfd43c3a"],"internal":["internal-83f92c896b3556789eb0","internal-cd4adb3e4726e31e4ec2","internal-01815ff9775b96afaf82","internal-436ea492b04c5c73ecba","internal-87cf85eb86ecf3ea15f4","internal-bcb200fc001292d3f190","internal-f5522015ad252f395f65","internal-056914a912b819dad827","internal-2175f73709e986e2ab1f","internal-9fc6a1500c1d137aefba","internal-d6a68293e61e310cd6c1","internal-6536c5dfe90c71789292","internal-0e8842df361ac453440d","internal-a8eaefdd8687323f18c9","internal-b82c83d90883f61928a3","internal-57cdd914ba25fe28b448","internal-eee6710eb24b203f10d3","internal-5b8bf4bab82c9d1586f5","internal-0b9af592aa8ce8f405e1","internal-5951ad31cfe6921f083c","internal-1b8d243557b35240b370","internal-d6e9c71812916dc0fd70","internal-b244b54c62d9695d97f6","internal-35d593450c6f9dd70ca1","internal-16608e587eeb577e07a5","internal-7d423d130889dc4e0849","internal-9cd474b646379144f3d8","internal-fee65b53b3495dc8205d","internal-7c1b1c25ff583e24fbfe","internal-9bc8e948fba46443ab20","internal-ef0d47b7113c97384036","internal-f16114e0dfd97279aff4","internal-cf1cbf95dec7a319a814","internal-a1cfd390c78f3b084072","internal-adc685c73f9a0aff6802","internal-7ae8c6d4b2ee9c60f961","internal-bdd1ac1384f4cc9f46a5","internal-03c006908a33148e823c","internal-a4fadd3908086a74c56b","internal-15d7da71dcd527f145c8","internal-c6122a096e82a87153f5","internal-c15cc95010fd8737da40","internal-0c2668825f1411a01e9c","internal-6b9de1396154896fb239","internal-0a6a68c9ed1bf97541e7","internal-ca2f2a36fd126031858b","internal-53d6e8ee7de8b733ce6b","internal-9a3d5b5dca6ec1c3373a","internal-4be04ff340af7d2389f1","internal-d5c71b1ad23d5379ecae","internal-3f6901571ef8f8243084","internal-a960c2ecb69489c65efd","internal-cb230a5c25f6a693ad30","internal-a53c4294b8698f45dcef","internal-999cc47e7b92017baa7a","internal-f6345099916a00f0e66e","internal-a9d05814dbc0e73d315b","internal-93a4f1faa4416bcd5bad","internal-e3515a658f6f724d375e"],"external_outgoing":["external-64ee037f78ea2a78d3e4","external-d31afd760a26bd6b81ad","external-45d3b529196757a4d905","external-ebba93b3da0181573aaa","external-089d1bc78fa003952e0d"],"external_incoming":[],"unresolved":["citation-517b3a00861d31ab66f3","unresolved-f2d050d5f6d20b189462","unresolved-00f866adb082f828b262","unresolved-00041dd6030d58f7f35e","unresolved-a73796029b51d5896016","unresolved-61325c3bfecaa38eb54a","unresolved-c90ab38099e34642b1cc","unresolved-cbd3b3498f5d27d3b34e","unresolved-4c1c1fbe993a0c135110","unresolved-e0f8e062441f197626f0","unresolved-e58243012544ebafb2c2","unresolved-736d460caf9fbaeeea34","unresolved-e3f5dde589e2e01ba318","unresolved-2e5f51b98352d729534b","unresolved-5c9b47b6a65e32fabace","unresolved-11b8c0a2e0173ebbe5c4","unresolved-e53a592043c82ac0e704","unresolved-1d99cec0be9fc3f73418","unresolved-40303e97a3f1430f2421","unresolved-f6ebcc463e8e46e5f6c9","unresolved-c0743b7023ab09ae548f","unresolved-d21ed98f7cc554a93171","unresolved-877965934c31fde9275e","unresolved-bbd48fe46f722e1c5f8a","unresolved-d9cb01ade733f16534a9","unresolved-7915f178f47aa9e2589e","unresolved-b1988889230343966e83","unresolved-8c5ad0a3f169a9020764","unresolved-798f1ed6cf79aabab2c6","unresolved-e8f76608366ad0c86d1b","unresolved-b4ab4ef504831b311b02","unresolved-68f9aa180e369d3fc6a3","unresolved-3ac6d07884ae315aadb4","unresolved-d9b94a7edc3fdba5e89b","unresolved-6c16eba16daa3fdb32eb","unresolved-88ca22c9ce07d98410d5","unresolved-07b6c3fd434ff54e9a0d","unresolved-ee3cfecb5c120d846c7e","unresolved-ed6ef104537f047e243b","unresolved-38922c625a6806cc45ab","internal-53d6e8ee7de8b733ce6b","external-089d1bc78fa003952e0d"],"status":"source_citations_examined","resolved_outbound":162,"resolved_internal":58},"citations":[{"id":"citation-2f8b1265f73346401623","source":"punjab-code-359161c3baf4773d","target":"punjab-code-49e1b57d54e81282","target_candidates":["punjab-code-49e1b57d54e81282"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":6088,"character_end":6111,"quote":"Punjab Finance Act 2021","quote_sha256":"60d15febbbe43a2de670d6a96f3592d97b2d59d0e4a9aabbabed601497e00775","reader_fragment":"p-5311-7111-a86c2c2550152b77","reader_url":"/laws/punjab-code-359161c3baf4773d#p-5311-7111-a86c2c2550152b77","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":5918,"character_end":6341,"quote":" assented to by the Governor of the Punjab o n 26 June 2012; \r\nand published in the Punjab Gazette (Extraordinary), dated 27June 2012, pages 41901-41935. \r\n2Added by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June 2021, \r\npp. 10047-10050 s.5. \r\n3Substituted by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette (Extraordinary), dated: 1st","quote_sha256":"7c2aaaa82b4cde432573f06e4dafbed4c737b0a0f3d72841b498abd94c625227","reader_fragment":"p-5311-7111-a86c2c2550152b77","reader_url":"/laws/punjab-code-359161c3baf4773d#p-5311-7111-a86c2c2550152b77","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-94a31c23de03601b7d06","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b982f4a579115db9","target_candidates":["punjab-code-b982f4a579115db9"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":6459,"character_end":6492,"quote":"Punjab Revenue Authority Act 2012","quote_sha256":"03f15c466a5df1b9fe98cc3b30bdc614e13c36aac1638f3fe3fd0cb48abc34ee","reader_fragment":"p-5311-7111-a86c2c2550152b77","reader_url":"/laws/punjab-code-359161c3baf4773d#p-5311-7111-a86c2c2550152b77","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":6289,"character_end":6722,"quote":"ed in the Punjab Gazette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5 (a). \r\n \r\n(1B) “Appellate Tribunal” means the Appellate Tribunal established under the \r\nPunjab Revenue Authority Act 2012 (XLIII of 2012);] \r\n(2) “arrears”, in relation to a person, shall mean, on any day, the tax due \r\nand payable by the person under the Act or the rules before that day \r\nbut which has not yet been paid; \r\n(3) “Assistant Commission","quote_sha256":"33b41b645c196ae18af0268d0417dcc9c8b2f2f17206e3c300b614f6eea92382","reader_fragment":"p-5311-7111-a86c2c2550152b77","reader_url":"/laws/punjab-code-359161c3baf4773d#p-5311-7111-a86c2c2550152b77","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-519d2b68ab4497c44472","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b982f4a579115db9","target_candidates":["punjab-code-b982f4a579115db9"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":9465,"character_end":9498,"quote":"Punjab Revenue Authority Act 2012","quote_sha256":"03f15c466a5df1b9fe98cc3b30bdc614e13c36aac1638f3fe3fd0cb48abc34ee","reader_fragment":"p-8883-10633-12ef84808f8f389e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-8883-10633-12ef84808f8f389e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":9295,"character_end":9728,"quote":"rson \r\nand body of persons formed under a foreign law, but does not include a \r\ncompany; \r\n(6) “Authority” means Punjab Re venue Authority established under \r\n4\r\n[the \r\nPunjab Revenue Authority Act 2012 (XLIII of 2012)]; \r\n(7) “banking company” means a banking company as defined in the \r\nBanking Companies Ordinance, 1962 (LVII of 1962) and includes any \r\nbody corporate which transacts the business of banking in the Punjab; \r\n","quote_sha256":"58b6697029646f864a06040a1ed6d50459b6be034aef231fcec59d6cbb6f291c","reader_fragment":"p-8883-10633-12ef84808f8f389e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-8883-10633-12ef84808f8f389e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-24af40fba4b7db504a5a","source":"punjab-code-359161c3baf4773d","target":"pk-code-7110a61fd83bfee3","target_candidates":["pk-code-7110a61fd83bfee3"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":9586,"character_end":9619,"quote":"Banking Companies Ordinance, 1962","quote_sha256":"f1527944cc0a7926fdbeaf8037ff1df961469f3ae616e9949f45d76805026dc2","reader_fragment":"p-8883-10633-12ef84808f8f389e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-8883-10633-12ef84808f8f389e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":9416,"character_end":9849,"quote":"Re venue Authority established under \r\n4\r\n[the \r\nPunjab Revenue Authority Act 2012 (XLIII of 2012)]; \r\n(7) “banking company” means a banking company as defined in the \r\nBanking Companies Ordinance, 1962 (LVII of 1962) and includes any \r\nbody corporate which transacts the business of banking in the Punjab; \r\n(8) “Commissioner” means a person appointed as Commissioner of the \r\nAuthority; \r\n(9) “Commissioner (Appeals)” means a ","quote_sha256":"036ea492040e83ab431feac2a6efca56712825152ab3bcc8ca5bc15817dd779c","reader_fragment":"p-8883-10633-12ef84808f8f389e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-8883-10633-12ef84808f8f389e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-d2d1ec9af38974562e1c","source":"punjab-code-359161c3baf4773d","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":10738,"character_end":10761,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-10633-12399-7848c8ec158373ca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-10633-12399-7848c8ec158373ca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":10568,"character_end":10991,"quote":" services or documents of title of such goods \r\nor services; \r\n \r\n4Substituted for the words “any law” by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and p ublished in the \r\nPunjab Gazette (Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n5Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordina","quote_sha256":"070de6b069ff391e9209a4ed3d72e2080998dec4705022c81eaec8c478e5139f","reader_fragment":"p-8883-10633-12ef84808f8f389e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-8883-10633-12ef84808f8f389e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-5428cee6db20cb4c98b1","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9b5aa87e0a0e82a9","target_candidates":["punjab-code-9b5aa87e0a0e82a9"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":10908,"character_end":10931,"quote":"Punjab Finance Act 2018","quote_sha256":"44427edcff085ca0ec82f85d3a27d75dbeffab9f73c5b6162aecc66d882083dc","reader_fragment":"p-10633-12399-7848c8ec158373ca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-10633-12399-7848c8ec158373ca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":10738,"character_end":11161,"quote":"Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and p ublished in the \r\nPunjab Gazette (Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n5Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 October \r\n2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n(b) collects payment in lieu of such goods or services; \r\n(c) guarantees for c","quote_sha256":"2d46ebd3273b0584f61656842b4434e6524f53d40486537d8ac186308354257c","reader_fragment":"p-10633-12399-7848c8ec158373ca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-10633-12399-7848c8ec158373ca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-9443b6ec540f7b55b58e","source":"punjab-code-359161c3baf4773d","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":11553,"character_end":11572,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-10633-12399-7848c8ec158373ca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-10633-12399-7848c8ec158373ca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":11383,"character_end":11802,"quote":"the registration \r\nnumber or any other number or identification code allocated to a \r\nregistered person; \r\n(11) “company” means– \r\n(a) a company as defined in \r\n6\r\n[the Companies Act, 2017 (XIX of \r\n2017);] \r\n(b) a body corporate formed by or under any law; \r\n(c) a modaraba and any other Islamic financial institution; \r\n(d) a body incorporated outside Pakistan; \r\n(e) a trust, a co -operative society or a finance s","quote_sha256":"2a81efdae74438c5e27727d9d39153af2aa916630dc64edf84ab4ac781491ef4","reader_fragment":"p-10633-12399-7848c8ec158373ca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-10633-12399-7848c8ec158373ca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-dab17cca80ad44614623","source":"punjab-code-359161c3baf4773d","target":"punjab-code-49e1b57d54e81282","target_candidates":["punjab-code-49e1b57d54e81282"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":13228,"character_end":13251,"quote":"Punjab Finance Act 2021","quote_sha256":"60d15febbbe43a2de670d6a96f3592d97b2d59d0e4a9aabbabed601497e00775","reader_fragment":"p-12399-14182-d2ce7e73b7d43162","reader_url":"/laws/punjab-code-359161c3baf4773d#p-12399-14182-d2ce7e73b7d43162","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":13058,"character_end":13481,"quote":"tax period, or \r\nsuch other date as the Authority may, by notification in the official \r\n \r\n6Substituted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\nGazette, specify \r\n7\r\n[and different dates may be so specified for furnishing \r\ndifferent parts or annexures of the ","quote_sha256":"7b421bfcd3dc4a3da97535da89395f81873d9891b8fecd7a50bccfe4aa013e36","reader_fragment":"p-12399-14182-d2ce7e73b7d43162","reader_url":"/laws/punjab-code-359161c3baf4773d#p-12399-14182-d2ce7e73b7d43162","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-1917eca8fce22b05493a","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":15266,"character_end":15289,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-14182-15966-0a7cf300813e54db","reader_url":"/laws/punjab-code-359161c3baf4773d#p-14182-15966-0a7cf300813e54db","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":15096,"character_end":15519,"quote":"Authority; \r\n(28) “open market price” shall have the meaning as given to it in section 8; \r\n \r\n7Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Ex traordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n8Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Ex","quote_sha256":"096010cb77ee9d9924aa3ffb9ec43821ddf2550a72a23672429595144ece9fc8","reader_fragment":"p-14182-15966-0a7cf300813e54db","reader_url":"/laws/punjab-code-359161c3baf4773d#p-14182-15966-0a7cf300813e54db","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-511c29e2dc5cd9f00a14","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":15417,"character_end":15440,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-14182-15966-0a7cf300813e54db","reader_url":"/laws/punjab-code-359161c3baf4773d#p-14182-15966-0a7cf300813e54db","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":15247,"character_end":15670,"quote":"\r\n7Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Ex traordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n8Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n(29) “person” means– \r\n(a) an individual; \r\n9\r\n[(aa) an association of persons;] \r\n(b) a company; \r","quote_sha256":"f4bc57dc294ecb05f7517359c721c5a6d07b7acaa3d17f6aa057226c95876d68","reader_fragment":"p-14182-15966-0a7cf300813e54db","reader_url":"/laws/punjab-code-359161c3baf4773d#p-14182-15966-0a7cf300813e54db","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-3e0b78294f1d6f614c6e","source":"punjab-code-359161c3baf4773d","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":17379,"character_end":17402,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-15966-17685-2d1107254031689a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-15966-17685-2d1107254031689a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":17209,"character_end":17632,"quote":"y return required to be furnished under Chapter VI of \r\nthe Act; \r\n(35) “resident” means– \r\n \r\n9Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n10Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraord","quote_sha256":"253c0ccaccac2a716d6a8114d3a1404c07d88c01b4d30a5edc0e819321b773ad","reader_fragment":"p-15966-17685-2d1107254031689a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-15966-17685-2d1107254031689a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-2110633b13452b163daa","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":17552,"character_end":17575,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-15966-17685-2d1107254031689a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-15966-17685-2d1107254031689a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":17382,"character_end":17805,"quote":"jab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n10Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n11Inserted by the Punjab Sales Tax on Services (Amendment) Act 2026 (XXXVIII of 2026) , published in the Punjab Gazett","quote_sha256":"edb50b195fcd6c7de896ec3d0d3a6c493f01d30e731aff7478d717e5338316d5","reader_fragment":"p-15966-17685-2d1107254031689a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-15966-17685-2d1107254031689a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-67006d7f78f1ab1999a5","source":"punjab-code-359161c3baf4773d","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":20322,"character_end":20345,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-19445-21190-ced7d65cd34f071a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-19445-21190-ced7d65cd34f071a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":20152,"character_end":20575,"quote":" (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2025, pp. 5437-5449, s.2: it came into force on 1st July 2025. \r\n14Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n15Inserted by the Punjab Finance Ac t 2021 (XIX of 2021), published in the Punjab Gazette (Extraordin","quote_sha256":"2ecb6c0cc9ab9125afb1636b73ac5c5902034af8f729efc10743a2246a2bb0f2","reader_fragment":"p-19445-21190-ced7d65cd34f071a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-19445-21190-ced7d65cd34f071a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-e305fbcfb1a4436ca00e","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":22852,"character_end":22875,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":22682,"character_end":23105,"quote":"commencement or termination of the activity, it \r\nshall be treated as a taxable service. \r\n \r\n16Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n17Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the P","quote_sha256":"263018943e9eb75ef87740dfdfe04a551f2ef885ddfae4dcd770fcba20198d1a","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-9c8156687017aa7833e9","source":"punjab-code-359161c3baf4773d","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":23022,"character_end":23045,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-22951-24699-864d6f051286da37","reader_url":"/laws/punjab-code-359161c3baf4773d#p-22951-24699-864d6f051286da37","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":22852,"character_end":23275,"quote":"Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n17Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n18Substituted by the Punjab Finance Act 2025 (LVIII of 2025), published in the Punjab Gazette (Extrao","quote_sha256":"8a882e06590722f8c6261de2aace16660d1f89ae8a9937ec40a965491bcd999e","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-13396ca62c6c5bf8e0b5","source":"punjab-code-359161c3baf4773d","target":"punjab-code-889777f8d40af2f7","target_candidates":["punjab-code-889777f8d40af2f7"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":23195,"character_end":23218,"quote":"Punjab Finance Act 2025","quote_sha256":"efd48f6374f4b324f951e3367cd4f3bfcce4536b7c84f6b2c204b60943d81a98","reader_fragment":"p-22951-24699-864d6f051286da37","reader_url":"/laws/punjab-code-359161c3baf4773d#p-22951-24699-864d6f051286da37","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":23025,"character_end":23448,"quote":"jab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n18Substituted by the Punjab Finance Act 2025 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30th June \r\n2025, pp. 5437-5449, s.3(a): it came into force on 1st July 2025. \r\n \r\n19Added by the Punjab Finance Act 202 5 (LVIII of 2025), published in the","quote_sha256":"7e12c96bc73367bcb7e9a195cff11a8b4739dfc09fed28606cac6bd4fc3a75e8","reader_fragment":"p-22951-24699-864d6f051286da37","reader_url":"/laws/punjab-code-359161c3baf4773d#p-22951-24699-864d6f051286da37","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-4e15a0be169c4efda3b1","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":26345,"character_end":26368,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-24699-26497-c152aad4e1179c3a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-24699-26497-c152aad4e1179c3a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":26175,"character_end":26598,"quote":"jab, the recipient of such service shall be li able to \r\npay the tax to the Government. \r\n \r\n20Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n21Omitted “sub-section (6)” by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab ","quote_sha256":"50ab21b02d7da1fa1b53b1c53d4d09c371ad4b0cbb5036f4f283732bebd696a6","reader_fragment":"p-24699-26497-c152aad4e1179c3a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-24699-26497-c152aad4e1179c3a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-807663b552edbd83884d","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9b5aa87e0a0e82a9","target_candidates":["punjab-code-9b5aa87e0a0e82a9"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":30237,"character_end":30260,"quote":"Punjab Finance Act 2018","quote_sha256":"44427edcff085ca0ec82f85d3a27d75dbeffab9f73c5b6162aecc66d882083dc","reader_fragment":"p-29995-31722-b45cda3ce89fc4fe","reader_url":"/laws/punjab-code-359161c3baf4773d#p-29995-31722-b45cda3ce89fc4fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":30067,"character_end":30490,"quote":"26Inserted by the Punjab Finance Act 2026 (L of 2026 ), published in t he Punjab Gazette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5 (b). \r\n27Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 October \r\n2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n(2) Anything done or undertaken during the commencement or termination \r\nof an ","quote_sha256":"0b3a548fef85d3f800502ec2bfc597c291b67da270028cbf3379c8f6022c36a5","reader_fragment":"p-29995-31722-b45cda3ce89fc4fe","reader_url":"/laws/punjab-code-359161c3baf4773d#p-29995-31722-b45cda3ce89fc4fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-ae0dc66b1b3d61cb2541","source":"punjab-code-359161c3baf4773d","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":33471,"character_end":33494,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-33453-35211-716b1e61bf8fb4bf","reader_url":"/laws/punjab-code-359161c3baf4773d#p-33453-35211-716b1e61bf8fb4bf","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":33301,"character_end":33724,"quote":"lary to providing of taxable services shall be included in the value of such \r\nservices. \r\n \r\n28Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n(8) The Authority may, by notification in the official Gazette, issue valuation \r\nrules for any servi","quote_sha256":"e216acf3456464181bbc5a6464f281b8b31b19c7a14eacbc8e95be714b90f4f0","reader_fragment":"p-31722-33453-24ba5a2bc41c98b5","reader_url":"/laws/punjab-code-359161c3baf4773d#p-31722-33453-24ba5a2bc41c98b5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-08f34eb638abfd476821","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":38975,"character_end":38998,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-38779-40537-f915c16061f46102","reader_url":"/laws/punjab-code-359161c3baf4773d#p-38779-40537-f915c16061f46102","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":38805,"character_end":39228,"quote":" person is made separately or jointly or severally liable for \r\nthe tax under section 19. \r\n \r\n29Omitted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gaz ette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n30Omitted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Ga","quote_sha256":"7742176ed901f4d8a46cdc5de47f1d2e2c6be5858d285abc53765cb873795c6f","reader_fragment":"p-38779-40537-f915c16061f46102","reader_url":"/laws/punjab-code-359161c3baf4773d#p-38779-40537-f915c16061f46102","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-0cf1699c1f0f91ce917b","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":39162,"character_end":39185,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-38779-40537-f915c16061f46102","reader_url":"/laws/punjab-code-359161c3baf4773d#p-38779-40537-f915c16061f46102","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":38992,"character_end":39415,"quote":"t 2016 (XXXV of 2016), published in the Punjab Gaz ette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n30Omitted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n31Inserted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gaz","quote_sha256":"b5c6053c9cf90f5c07d9a1dd4b2dabf29bfb74135d6966f10c7a7ff454405fdf","reader_fragment":"p-38779-40537-f915c16061f46102","reader_url":"/laws/punjab-code-359161c3baf4773d#p-38779-40537-f915c16061f46102","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-f9b4c324020f3d62a666","source":"punjab-code-359161c3baf4773d","target":"punjab-code-49e1b57d54e81282","target_candidates":["punjab-code-49e1b57d54e81282"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":39349,"character_end":39372,"quote":"Punjab Finance Act 2021","quote_sha256":"60d15febbbe43a2de670d6a96f3592d97b2d59d0e4a9aabbabed601497e00775","reader_fragment":"p-38779-40537-f915c16061f46102","reader_url":"/laws/punjab-code-359161c3baf4773d#p-38779-40537-f915c16061f46102","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":39179,"character_end":39602,"quote":"t 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n31Inserted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n32Inserted by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Ga zette (Extraordinary), dated:","quote_sha256":"2586a361d456e72bb56cb3bc2df87db3449aef8bde7fa92c0b30053ef34fbb2c","reader_fragment":"p-38779-40537-f915c16061f46102","reader_url":"/laws/punjab-code-359161c3baf4773d#p-38779-40537-f915c16061f46102","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-bc174e83aa8f062b3331","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":42442,"character_end":42465,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-42273-44072-e80c20162b7423ab","reader_url":"/laws/punjab-code-359161c3baf4773d#p-42273-44072-e80c20162b7423ab","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":42272,"character_end":42695,"quote":"\nprovision of any taxable service or class of taxable services and to deposit the tax so \r\n \r\n33Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n34Franchise services in respect of education has been exempted from whole of the tax by the Notification \r\nNo.PRA/Franch","quote_sha256":"b125f8496a94c6fb767c0bd68d6d505cad598d5a805d2d71de33282773861ebe","reader_fragment":"p-40537-42273-2a7983a106fbe0d5","reader_url":"/laws/punjab-code-359161c3baf4773d#p-40537-42273-2a7983a106fbe0d5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-fda692c3683bafb29424","source":"punjab-code-359161c3baf4773d","target":"pk-code-30ecabb4a7ed433a","target_candidates":["pk-code-30ecabb4a7ed433a"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":45105,"character_end":45153,"quote":"Constitution of the Islamic Republic of Pakistan","quote_sha256":"b18fa254fb012d3096081d8ae349acddd23773f24503f0522d09907b6880073c","reader_fragment":"p-44072-45868-ee0efa4325f1e056","reader_url":"/laws/punjab-code-359161c3baf4773d#p-44072-45868-ee0efa4325f1e056","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":44935,"character_end":45383,"quote":"cribed manner.] \r\n15. Delegation of power to collect, administer and enforce tax on certain \r\nservices.– (1) The Government may, in accordanc e with Article 147 of the \r\nConstitution of the Islamic Republic of Pakistan, authorize the Federal Board of \r\nRevenue or any other Federal agency or person to administer, collect and enforce \r\nthe levy of tax on such taxable services as it may notify and in such mode and \r\nmanner and for such per","quote_sha256":"ed5e859e32f5af401e5fde1a8dc317ada710b73deeb5a1a446b7478dc2ad8d57","reader_fragment":"p-44072-45868-ee0efa4325f1e056","reader_url":"/laws/punjab-code-359161c3baf4773d#p-44072-45868-ee0efa4325f1e056","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-1ff8fd9afdc808220653","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ea2117bca7895d50","target_candidates":["punjab-code-ea2117bca7895d50"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":45944,"character_end":45967,"quote":"Punjab Finance Act 2019","quote_sha256":"248265b42f1f406969407f87a0219b68693aa110180a981acd9435f2b4b1c4e5","reader_fragment":"p-45868-47637-4ee06a5087006df7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-45868-47637-4ee06a5087006df7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":45774,"character_end":46197,"quote":"iod as it may prescribe and subject to such restrictions and \r\nconditions as it may impose. \r\n \r\n35Added by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June 2019, \r\npp. 4105-4114, s. 6. \r\n36Inserted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 Ju","quote_sha256":"c1d689a710a0a87099796ebdc658a087a34cdfbc1eda76f3bb325c9f2e8b10e9","reader_fragment":"p-44072-45868-ee0efa4325f1e056","reader_url":"/laws/punjab-code-359161c3baf4773d#p-44072-45868-ee0efa4325f1e056","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-ed67d12168e470ad980f","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":46095,"character_end":46118,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-45868-47637-4ee06a5087006df7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-45868-47637-4ee06a5087006df7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":45925,"character_end":46348,"quote":" \r\n35Added by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June 2019, \r\npp. 4105-4114, s. 6. \r\n36Inserted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n37Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Ga","quote_sha256":"c8de353f074db363f25b9a9e82edf43916e2b69a9fdfef50a4ecb6dc87fe350e","reader_fragment":"p-45868-47637-4ee06a5087006df7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-45868-47637-4ee06a5087006df7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-b626f9000d6653e6b5dd","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":46283,"character_end":46306,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-45868-47637-4ee06a5087006df7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-45868-47637-4ee06a5087006df7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":46113,"character_end":46536,"quote":" 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n37Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n(3) At the end of the period prescribed under sub -section (1), the tax on \r\ntaxable services notified under sub -sectio","quote_sha256":"8ec0ed8839cfeb42cb3e2cefb12558fcb35e90033363002ea7ea3c5abd3a3f2c","reader_fragment":"p-45868-47637-4ee06a5087006df7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-45868-47637-4ee06a5087006df7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-0ee45c7b088b1b9452fb","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":49130,"character_end":49153,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-47637-49426-ed99e15d7157adca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-47637-49426-ed99e15d7157adca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":48960,"character_end":49383,"quote":"contained in this Act or any other law for the time being in force, \r\n44\r\n[payment of \r\n \r\n38Substituted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n39Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab","quote_sha256":"4ee32f92cef81edcd588558aaab795eca8ae67dfa60fc1ec819f75398c56c7a6","reader_fragment":"p-47637-49426-ed99e15d7157adca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-47637-49426-ed99e15d7157adca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-86ec9441f4deea8c431e","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":49320,"character_end":49343,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-47637-49426-ed99e15d7157adca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-47637-49426-ed99e15d7157adca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":49150,"character_end":49573,"quote":"016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n39Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n40Substituted for the words “on his furnishing a tax invoice or declaration of import of goods in his name which bears ","quote_sha256":"513a58e9f36805ad22cf0c1403b87fb038c97b914fc599cf195ee1d1f124f8e4","reader_fragment":"p-47637-49426-ed99e15d7157adca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-47637-49426-ed99e15d7157adca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-2cefa269b8272d86e3ad","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":49607,"character_end":49630,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-49426-51158-c03489f04566705d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-49426-51158-c03489f04566705d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":49437,"character_end":49860,"quote":"235-8250, s.4. \r\n40Substituted for the words “on his furnishing a tax invoice or declaration of import of goods in his name which bears his \r\nNational Tax Number” by the Punjab Finance Act 2020 ( VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: \r\n29 June 2020, pp. 4353-4359, s. 5. \r\n41Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 1","quote_sha256":"6cbce744cf7b111c4ab297c8c45b1a5d7bc8ed25d7a9dee58cc3f8882d28b6fc","reader_fragment":"p-49426-51158-c03489f04566705d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-49426-51158-c03489f04566705d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-94a3a3c88010c71fd610","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":49764,"character_end":49787,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-49426-51158-c03489f04566705d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-49426-51158-c03489f04566705d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":49594,"character_end":50017,"quote":"mber” by the Punjab Finance Act 2020 ( VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: \r\n29 June 2020, pp. 4353-4359, s. 5. \r\n41Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n42Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June","quote_sha256":"13c040914a6b17cd938b479f1c0af6fc54a6ea43a32c0306c204fc852963fc09","reader_fragment":"p-49426-51158-c03489f04566705d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-49426-51158-c03489f04566705d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-361831076e9d2cd677b7","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":49915,"character_end":49938,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-49426-51158-c03489f04566705d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-49426-51158-c03489f04566705d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":49745,"character_end":50168,"quote":"Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n42Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n43Inserted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated : 29 Ju","quote_sha256":"373038dc507970449be149dca293bf26c3b9c2b1eab77445d548c3165b12ea5d","reader_fragment":"p-49426-51158-c03489f04566705d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-49426-51158-c03489f04566705d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-caf70eafa81b1dfc89f3","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":50066,"character_end":50089,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-49426-51158-c03489f04566705d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-49426-51158-c03489f04566705d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":49896,"character_end":50319,"quote":"\n42Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n43Inserted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated : 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\namounts of one or more transa ctions made to the same person in one tax period \r\nwh","quote_sha256":"2867ae6aae1b92ec878184568ffc578447e9799a0effc470cf5d18b8e567cc3e","reader_fragment":"p-49426-51158-c03489f04566705d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-49426-51158-c03489f04566705d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-6354c7d551fbec7a8be3","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":53336,"character_end":53359,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-52903-54685-cfd532ebd3779f59","reader_url":"/laws/punjab-code-359161c3baf4773d#p-52903-54685-cfd532ebd3779f59","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":53166,"character_end":53589,"quote":" \r\n44Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n(f) goods and services received against false, fake, forged, flyi ng, untrue, \r\nunreal or unrelated invoices or agains","quote_sha256":"2885e4f99cd67b797c7474d7e0678a8221c571c410c80691173ed0b8690b3ca3","reader_fragment":"p-52903-54685-cfd532ebd3779f59","reader_url":"/laws/punjab-code-359161c3baf4773d#p-52903-54685-cfd532ebd3779f59","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-2e39afbe6cabeefe6c4c","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ea2117bca7895d50","target_candidates":["punjab-code-ea2117bca7895d50"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":55561,"character_end":55584,"quote":"Punjab Finance Act 2019","quote_sha256":"248265b42f1f406969407f87a0219b68693aa110180a981acd9435f2b4b1c4e5","reader_fragment":"p-54685-56415-12b85c342cd607d3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-54685-56415-12b85c342cd607d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":55391,"character_end":55814,"quote":"ce Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5 (c). \r\n \r\n46Substituted for the words “sixteen” by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette \r\n(Extraordinary), dated: 28 June 2019, pp. 4105-4114, s. 6. \r\n47Substituted for the words “sixteen” by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette \r\n(Ex","quote_sha256":"fd89bf71ec98b545a39c6c5d3655d0d10dbd7c0a3a591e081e6b22bb45e0ff1e","reader_fragment":"p-54685-56415-12b85c342cd607d3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-54685-56415-12b85c342cd607d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-8eca3c9933a1b893afed","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ea2117bca7895d50","target_candidates":["punjab-code-ea2117bca7895d50"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":55739,"character_end":55762,"quote":"Punjab Finance Act 2019","quote_sha256":"248265b42f1f406969407f87a0219b68693aa110180a981acd9435f2b4b1c4e5","reader_fragment":"p-54685-56415-12b85c342cd607d3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-54685-56415-12b85c342cd607d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":55569,"character_end":55992,"quote":"inance Act 2019 (XV of 2019), published in the Punjab Gazette \r\n(Extraordinary), dated: 28 June 2019, pp. 4105-4114, s. 6. \r\n47Substituted for the words “sixteen” by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette \r\n(Extraordinary), dated: 28 June 2019, pp. 4105-4114, s. 6. \r\n48Substituted by the Punjab Finance Act 2019 (XV of 2019 ), published in the Punjab Gazette (Extraordinary), dated: 28 J","quote_sha256":"3b97d04325993307d8c03fc92a52b2c63316b8baec421a345522b1babf0c97a5","reader_fragment":"p-54685-56415-12b85c342cd607d3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-54685-56415-12b85c342cd607d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-096ce73c857c3836c5d5","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ea2117bca7895d50","target_candidates":["punjab-code-ea2117bca7895d50"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":55893,"character_end":55916,"quote":"Punjab Finance Act 2019","quote_sha256":"248265b42f1f406969407f87a0219b68693aa110180a981acd9435f2b4b1c4e5","reader_fragment":"p-54685-56415-12b85c342cd607d3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-54685-56415-12b85c342cd607d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":55723,"character_end":56146,"quote":"sixteen” by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette \r\n(Extraordinary), dated: 28 June 2019, pp. 4105-4114, s. 6. \r\n48Substituted by the Punjab Finance Act 2019 (XV of 2019 ), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\n49Inserted by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 ","quote_sha256":"d79f63d802a9733f584c1b2f413e92921ff11f3d51638b9bdf29dae94dce81dc","reader_fragment":"p-54685-56415-12b85c342cd607d3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-54685-56415-12b85c342cd607d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-81b082b1bae9a44c1ada","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":58903,"character_end":58926,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-58142-59920-30b1605438e30630","reader_url":"/laws/punjab-code-359161c3baf4773d#p-58142-59920-30b1605438e30630","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":58733,"character_end":59156,"quote":" on S ervices (Amendment) Act 2026 (XXXVIII of 2026) , published in the Punjab Gazette \r\n(Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.3. \r\n52Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353 -4359, s. 5. earlier inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette \r\n(Extraordinary), date","quote_sha256":"f767eda58c8aac4cc3964a54af09eea40872f962bd4c28630033694455ed8ec2","reader_fragment":"p-58142-59920-30b1605438e30630","reader_url":"/laws/punjab-code-359161c3baf4773d#p-58142-59920-30b1605438e30630","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-98ba2489721895472486","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":59062,"character_end":59085,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-58142-59920-30b1605438e30630","reader_url":"/laws/punjab-code-359161c3baf4773d#p-58142-59920-30b1605438e30630","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":58892,"character_end":59315,"quote":"ted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353 -4359, s. 5. earlier inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette \r\n(Extraordinary), dated: 16 June 2017, pp. 8235-8250, s.4. \r\n53Substituted for the word “eighty” by the Punjab Finance Act 2022 (IX o f 2022), published in the Punjab Gazette \r\n(Ext","quote_sha256":"df8dbc83b3861753f1c6dd58c67203595bda45a1419b605d10396aa78fee1c3c","reader_fragment":"p-58142-59920-30b1605438e30630","reader_url":"/laws/punjab-code-359161c3baf4773d#p-58142-59920-30b1605438e30630","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-cd39e8ce962177f25dae","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":59238,"character_end":59261,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-58142-59920-30b1605438e30630","reader_url":"/laws/punjab-code-359161c3baf4773d#p-58142-59920-30b1605438e30630","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":59068,"character_end":59491,"quote":" Finance Act 2017 (XII of 2017), published in the Punjab Gazette \r\n(Extraordinary), dated: 16 June 2017, pp. 8235-8250, s.4. \r\n53Substituted for the word “eighty” by the Punjab Finance Act 2022 (IX o f 2022), published in the Punjab Gazette \r\n(Extraordinary), dated: 24th June 2022, pp. 6339-6345, s.4 \r\n54Substituted for the word \"ninety\" by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette (Extrao","quote_sha256":"7f6701cade5180e44f0b1cf4b7d1169144a5dbb7f1dbc9f29b28c8c03a7fb757","reader_fragment":"p-58142-59920-30b1605438e30630","reader_url":"/laws/punjab-code-359161c3baf4773d#p-58142-59920-30b1605438e30630","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-ddf94d72cae2056fdf26","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":62311,"character_end":62334,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-61637-63431-070ebc6aa020e04f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-61637-63431-070ebc6aa020e04f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":62141,"character_end":62564,"quote":"\n55Inserted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5 (e). \r\n \r\n56Added by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordi nary), dated: 29 June 2020, \r\npp. 4353-4359, s. 5. \r\nCHAPTER III \r\nPAYMENT AND COLLECTION OF TAX ON TAXABLE SERVICES \r\n17. Collection of excess tax .– (1) Any person who","quote_sha256":"4ac9439a3e4159795836b675d4027bf084ee2d2c980e0adbe0c104c1c789d0a3","reader_fragment":"p-61637-63431-070ebc6aa020e04f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-61637-63431-070ebc6aa020e04f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-adfdcbb216e3d667dd8e","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9b5aa87e0a0e82a9","target_candidates":["punjab-code-9b5aa87e0a0e82a9"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":65242,"character_end":65265,"quote":"Punjab Finance Act 2018","quote_sha256":"44427edcff085ca0ec82f85d3a27d75dbeffab9f73c5b6162aecc66d882083dc","reader_fragment":"p-65221-67014-04e7dc3ac850f513","reader_url":"/laws/punjab-code-359161c3baf4773d#p-65221-67014-04e7dc3ac850f513","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":65072,"character_end":65495,"quote":"hall be jointly and severally liable for payment of such unpa id \r\namount of the tax. \r\n \r\n57Substituted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 \r\nOctober 2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n(2) The Authority may, by notification in the official Gazette, exempt any \r\npe","quote_sha256":"76b972d035920dcbba89a32a7336b3bf3b6990ab585811317f4a4c55d7f7c671","reader_fragment":"p-63431-65221-f13974d838edd224","reader_url":"/laws/punjab-code-359161c3baf4773d#p-63431-65221-f13974d838edd224","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-8f809e7411faee2fbe7e","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":68563,"character_end":68586,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-67014-68696-57ac148938d4bb20","reader_url":"/laws/punjab-code-359161c3baf4773d#p-67014-68696-57ac148938d4bb20","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":68393,"character_end":68816,"quote":" relates falls for tax periods ending on or after 1 st July 2022] \r\n \r\n58Substituted for the word “five” by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), \r\ndated: 16 June 2017, pp. 8235-8250, s.4. \r\n59Inserted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24th Jun","quote_sha256":"77ab7a57ad946a53fc1a7538955b0d0d93ddb082924ea5a35b3ffcea218dcdbe","reader_fragment":"p-67014-68696-57ac148938d4bb20","reader_url":"/laws/punjab-code-359161c3baf4773d#p-67014-68696-57ac148938d4bb20","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-bfbee097cd665b6b3b9f","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":68714,"character_end":68737,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-68696-70468-eb290d8261363644","reader_url":"/laws/punjab-code-359161c3baf4773d#p-68696-70468-eb290d8261363644","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":68544,"character_end":68967,"quote":"word “five” by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), \r\ndated: 16 June 2017, pp. 8235-8250, s.4. \r\n59Inserted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24th June 2022, \r\npp. 6339-6345, s.4. \r\nspecifying the grounds on which it is intended to proceed against him and the said \r\nofficer shall take into c onsidera","quote_sha256":"f802e914b3000d23779c1de93f6b3d6b36fcebc55237f3481ba21ebbda4ebcb5","reader_fragment":"p-67014-68696-57ac148938d4bb20","reader_url":"/laws/punjab-code-359161c3baf4773d#p-67014-68696-57ac148938d4bb20","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-1d4f29022fc0c1bd08a7","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":71234,"character_end":71257,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-70468-72193-1f15d435a1ae8d20","reader_url":"/laws/punjab-code-359161c3baf4773d#p-70468-72193-1f15d435a1ae8d20","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":71064,"character_end":71487,"quote":" for the purposes of the tax period in which– \r\n(a) such person receives the service; \r\n \r\n60Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n61Omitted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24th Ju","quote_sha256":"9c8be5b1b1f88975ce1ae4a5e87445f8708ad50dd5c9a33781081b1c37a8c4da","reader_fragment":"p-70468-72193-1f15d435a1ae8d20","reader_url":"/laws/punjab-code-359161c3baf4773d#p-70468-72193-1f15d435a1ae8d20","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-801ae9d283441f0721c5","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":71386,"character_end":71409,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-70468-72193-1f15d435a1ae8d20","reader_url":"/laws/punjab-code-359161c3baf4773d#p-70468-72193-1f15d435a1ae8d20","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":71216,"character_end":71639,"quote":"ubstituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n61Omitted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24th June 2022, \r\npp. 6339-6345, s.4. \r\n62Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June","quote_sha256":"a24fd4b3dde441cec2c1703ede41879f7fefa6a2813980e65edcbaf1bd6b3942","reader_fragment":"p-70468-72193-1f15d435a1ae8d20","reader_url":"/laws/punjab-code-359161c3baf4773d#p-70468-72193-1f15d435a1ae8d20","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-f0420c1dc62c54d8b871","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ea2117bca7895d50","target_candidates":["punjab-code-ea2117bca7895d50"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":71538,"character_end":71561,"quote":"Punjab Finance Act 2019","quote_sha256":"248265b42f1f406969407f87a0219b68693aa110180a981acd9435f2b4b1c4e5","reader_fragment":"p-70468-72193-1f15d435a1ae8d20","reader_url":"/laws/punjab-code-359161c3baf4773d#p-70468-72193-1f15d435a1ae8d20","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":71368,"character_end":71791,"quote":"\n61Omitted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24th June 2022, \r\npp. 6339-6345, s.4. \r\n62Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June 2019, \r\npp. 4105-4114, s. 6. \r\n(b) an invoice for the value of the service is issued or sent to or received \r\nby the person; or \r\n(c) consideration f","quote_sha256":"2af8ff05d7a990ceb4bdf05b19623726223dfc9459e8098314f9bd29961fa64d","reader_fragment":"p-70468-72193-1f15d435a1ae8d20","reader_url":"/laws/punjab-code-359161c3baf4773d#p-70468-72193-1f15d435a1ae8d20","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-913522e1f93ca168ab68","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9b5aa87e0a0e82a9","target_candidates":["punjab-code-9b5aa87e0a0e82a9"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":74182,"character_end":74205,"quote":"Punjab Finance Act 2018","quote_sha256":"44427edcff085ca0ec82f85d3a27d75dbeffab9f73c5b6162aecc66d882083dc","reader_fragment":"p-73965-75745-f671ad66d10aa1eb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-73965-75745-f671ad66d10aa1eb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":74012,"character_end":74435,"quote":"I of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n64Substituted for the word “Authority” by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 October 2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n65Ibid. \r\n(2) No person shall be registered compulsorily without being given an","quote_sha256":"520bebeb98d6bda020aa35f84e8eace1bfc6f04ae3ada06e405e8410baea9799","reader_fragment":"p-73965-75745-f671ad66d10aa1eb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-73965-75745-f671ad66d10aa1eb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-4e9ebf0a9f1f722fa358","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":76292,"character_end":76315,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-75745-77488-9a4a764bd762025f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-75745-77488-9a4a764bd762025f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":76122,"character_end":76545,"quote":"is Act; \r\n(b) reinstate the person‟s registration; or \r\n \r\n66Ibid. \r\n67Substituted ibid. \r\n68Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n69Substituted for the word \"Authority\" by the Punjab Sales Tax on Services (Amendment) Act 2026 (XXXVIII of 2026), pub","quote_sha256":"c2723df1cb80967caa491982c011dbaa3394a0a1333f643cb7cb2c8f74b5b802","reader_fragment":"p-75745-77488-9a4a764bd762025f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-75745-77488-9a4a764bd762025f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-1859bbb646b3586d7e80","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":80084,"character_end":80107,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-79209-80945-9a4f75499474845a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-79209-80945-9a4f75499474845a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":79914,"character_end":80337,"quote":"t 2026 (XXXVIII of 2026) , \r\npublished in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.4(a). \r\n76Substituted for the word \"Authority\" by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n77Substituted for the word \"Authority\" by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette","quote_sha256":"f1f84394a1a8e621bd4240e0e1f489e5932899f7cd20bff7636b539dd693cc2d","reader_fragment":"p-79209-80945-9a4f75499474845a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-79209-80945-9a4f75499474845a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-0fb7b605e2a201539773","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":80266,"character_end":80289,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-79209-80945-9a4f75499474845a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-79209-80945-9a4f75499474845a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":80096,"character_end":80519,"quote":"ce Act 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n77Substituted for the word \"Authority\" by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n78Substituted for the word \"Authority\" by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette ","quote_sha256":"1278667dd5117652d654d82b9d978363672c08fc4c33afd348795c32f0697a31","reader_fragment":"p-79209-80945-9a4f75499474845a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-79209-80945-9a4f75499474845a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-f0a342453292a8f05a24","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":80447,"character_end":80470,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-79209-80945-9a4f75499474845a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-79209-80945-9a4f75499474845a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":80277,"character_end":80700,"quote":"nce Act 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n78Substituted for the word \"Authority\" by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n79Substituted for the word \"Authority\" by the Punjab Finance A ct 2020 (VIII of 2020), published in the Punjab Gazette","quote_sha256":"39649302740dbedd45200bcc52024e73acfafc7977bb703ebad8b5eeac121454","reader_fragment":"p-79209-80945-9a4f75499474845a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-79209-80945-9a4f75499474845a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-173a7616ff122e9b58a7","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":80810,"character_end":80833,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-79209-80945-9a4f75499474845a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-79209-80945-9a4f75499474845a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":80640,"character_end":81063,"quote":"ce A ct 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n80Substituted for the word \"Authority\" by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n81Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(","quote_sha256":"30c32352d30513030525bbac37704440e54f998e8af5c3259fe2d950f58472b6","reader_fragment":"p-79209-80945-9a4f75499474845a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-79209-80945-9a4f75499474845a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-c99b37377d0f927223c1","source":"punjab-code-359161c3baf4773d","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":80963,"character_end":80986,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-80945-82683-2b8e6c04e8ffa8ec","reader_url":"/laws/punjab-code-359161c3baf4773d#p-80945-82683-2b8e6c04e8ffa8ec","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":80793,"character_end":81216,"quote":"uthority\" by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n81Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n(c) description of service or services; \r\n(d) value exclusive of the tax; \r\n(e) amount of the tax; an","quote_sha256":"0edc594e609469fbdfeaff9e96d2326ab26946f64caceb7ede7577c136177dd0","reader_fragment":"p-79209-80945-9a4f75499474845a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-79209-80945-9a4f75499474845a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-017fd1b02dc417cb84ba","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":83148,"character_end":83171,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-82683-84452-f572c5748c7f962d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-82683-84452-f572c5748c7f962d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":82978,"character_end":83401,"quote":" value \r\nof goods and the amount of tax paid on imports; \r\n(d) double entry accounts; \r\n \r\n82Substituted by the Punjab Finance Act 2020 (VIII of 202 0), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n83Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n","quote_sha256":"451fc15cc0da67991a12454a502e7cb64b73126d30519a4ed76a5d9b287ee144","reader_fragment":"p-82683-84452-f572c5748c7f962d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-82683-84452-f572c5748c7f962d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-02ecbdb5f4f60d7cdfb9","source":"punjab-code-359161c3baf4773d","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":83302,"character_end":83325,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-82683-84452-f572c5748c7f962d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-82683-84452-f572c5748c7f962d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":83132,"character_end":83555,"quote":"stituted by the Punjab Finance Act 2020 (VIII of 202 0), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n83Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n84Substituted for the words “exempt service” by the Punjab Finance Act 202 5 (LVIII of 2025), publish","quote_sha256":"9c483966997ff20111b86d247c9eed2f0a98cac6d17e26758f2cc984d83aec28","reader_fragment":"p-82683-84452-f572c5748c7f962d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-82683-84452-f572c5748c7f962d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-f65bab6940a33f65d4f3","source":"punjab-code-359161c3baf4773d","target":"punjab-code-889777f8d40af2f7","target_candidates":["punjab-code-889777f8d40af2f7"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":83898,"character_end":83921,"quote":"Punjab Finance Act 2025","quote_sha256":"efd48f6374f4b324f951e3367cd4f3bfcce4536b7c84f6b2c204b60943d81a98","reader_fragment":"p-82683-84452-f572c5748c7f962d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-82683-84452-f572c5748c7f962d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":83728,"character_end":84151,"quote":" 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n86Substituted for the words “exempt services” by the Punjab Finance Act 2025 (LVIII of 2025), published in the Punjab Gazette \r\n(Extraordinary), dated: 30th June 2025, pp. 5437-5449, s.8(a)(ii): it came into force on 1st July 2025. \r\n87Substituted for the word “services” by the Punjab Finance Act 202 5 ","quote_sha256":"88eb4801b49825af2a53d84da9e952673379d1b1120465d94dd876d8cf9f1446","reader_fragment":"p-82683-84452-f572c5748c7f962d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-82683-84452-f572c5748c7f962d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-5cd8c60eee7a6bcbc2eb","source":"punjab-code-359161c3baf4773d","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":85775,"character_end":85794,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-84452-86229-0c5e9b7e6210b667","reader_url":"/laws/punjab-code-359161c3baf4773d#p-84452-86229-0c5e9b7e6210b667","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":85605,"character_end":86024,"quote":"nd filing of returns by a registered \r\nperson or class of such persons under this Act. \r\n(5) The registered persons, whose accounts are subject to audit under the \r\n89\r\n[Companies Act, 2017 (XIX of 2017)], shall be required to submit a copy of the \r\nannual audited accounts, along with a certificate by the auditors certifying the \r\npayment of the tax due and any deficiency in the tax paid by the registered person. ","quote_sha256":"13f37abbe67963609ff7ca7d9c05390ce20c08a89dc265d108f495ca4644a16d","reader_fragment":"p-84452-86229-0c5e9b7e6210b667","reader_url":"/laws/punjab-code-359161c3baf4773d#p-84452-86229-0c5e9b7e6210b667","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-dd8a3cf3306969c80369","source":"punjab-code-359161c3baf4773d","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":86973,"character_end":86996,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-86229-88017-fae3d7129c79c9f4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-86229-88017-fae3d7129c79c9f4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":86803,"character_end":87226,"quote":"k \r\nof the 92[Enforcement Officer/Audit Officer], produce records or documents which are \r\n \r\n88Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n89Substituted for the expression “Companies Ordinance, 1984 (XLVII of 1984)” by the Punjab Finance Ac","quote_sha256":"6822344e138800722b5a33eb3482c9b18faf2f71b9041ae5c54ab128ded89c1e","reader_fragment":"p-86229-88017-fae3d7129c79c9f4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-86229-88017-fae3d7129c79c9f4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-553b3938119820b58ce3","source":"punjab-code-359161c3baf4773d","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":87159,"character_end":87184,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-86229-88017-fae3d7129c79c9f4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-86229-88017-fae3d7129c79c9f4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":86989,"character_end":87414,"quote":"ct 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n89Substituted for the expression “Companies Ordinance, 1984 (XLVII of 1984)” by the Punjab Finance Act 2018 (XXX of 2018), \r\npublished in the Punjab Gazette (Extraordinary), dated: 29 October 2018, pp. 805 -818, s. 4: it came into force on 1 November \r\n2018. \r\n90Substituted ibid., for the","quote_sha256":"11384baee2750dca2d9f99d7704cecbd11e5038736fdccd5f9e14dfad6d0e1f5","reader_fragment":"p-86229-88017-fae3d7129c79c9f4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-86229-88017-fae3d7129c79c9f4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-3020cfb6d231ccd40082","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9b5aa87e0a0e82a9","target_candidates":["punjab-code-9b5aa87e0a0e82a9"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":87209,"character_end":87232,"quote":"Punjab Finance Act 2018","quote_sha256":"44427edcff085ca0ec82f85d3a27d75dbeffab9f73c5b6162aecc66d882083dc","reader_fragment":"p-86229-88017-fae3d7129c79c9f4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-86229-88017-fae3d7129c79c9f4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":87039,"character_end":87462,"quote":"ublished in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n89Substituted for the expression “Companies Ordinance, 1984 (XLVII of 1984)” by the Punjab Finance Act 2018 (XXX of 2018), \r\npublished in the Punjab Gazette (Extraordinary), dated: 29 October 2018, pp. 805 -818, s. 4: it came into force on 1 November \r\n2018. \r\n90Substituted ibid., for the word “six”. It was earlier substituted for the ","quote_sha256":"4ea5e3a759af1bf9e722b736611cdaf7c64043f5f8f14e36a51eb67d4d469d9f","reader_fragment":"p-86229-88017-fae3d7129c79c9f4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-86229-88017-fae3d7129c79c9f4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-15bb5d60d81a6376f94a","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":87481,"character_end":87504,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-86229-88017-fae3d7129c79c9f4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-86229-88017-fae3d7129c79c9f4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":87311,"character_end":87734,"quote":"tober 2018, pp. 805 -818, s. 4: it came into force on 1 November \r\n2018. \r\n90Substituted ibid., for the word “six”. It was earlier substituted for the word “five” by the Punjab Finance Act 2015 (XXIX of \r\n2015), w.e.f.1.7.2015, s. 5; and published in the Punjab Gazette (Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n91Inserted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordina","quote_sha256":"52cc7ffad140527c7b65bde11cea97dc3d3c54e0d102254a5e0698303873d11e","reader_fragment":"p-86229-88017-fae3d7129c79c9f4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-86229-88017-fae3d7129c79c9f4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-325c02dafa7e3fe5022f","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":87652,"character_end":87675,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-86229-88017-fae3d7129c79c9f4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-86229-88017-fae3d7129c79c9f4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":87482,"character_end":87905,"quote":"unjab Finance Act 2015 (XXIX of \r\n2015), w.e.f.1.7.2015, s. 5; and published in the Punjab Gazette (Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n91Inserted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24th June 2022, \r\npp. 6339-6345, s.4. \r\n92Substituted for the expression \"Assistant Commissioner\" by the Punjab Sales Tax on Services (Amendment) Act 2026 \r","quote_sha256":"036ba2fcfbe7755d99ea9ebc18e7da4cc5e810f1a8b5471b0b131f89f6bcea6b","reader_fragment":"p-86229-88017-fae3d7129c79c9f4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-86229-88017-fae3d7129c79c9f4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-37b7acbe119f2da46bda","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":90894,"character_end":90917,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-89814-91577-38c6b903aeffefa3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-89814-91577-38c6b903aeffefa3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":90724,"character_end":91147,"quote":"\r\nalong with default surcharge, in which case no penalty shall be \r\nrecovered from him; \r\n \r\n93Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n94Substituted f or the expression \"Assistant Commissioner\" by the Punjab Sales Tax on Services (Ame","quote_sha256":"613d4b5e7f382b88dc907ac5fa0fcc90c70dcda34406d0ac4bd5a31703002b23","reader_fragment":"p-89814-91577-38c6b903aeffefa3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-89814-91577-38c6b903aeffefa3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-b56728616040d78b802d","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":91293,"character_end":91316,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-89814-91577-38c6b903aeffefa3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-89814-91577-38c6b903aeffefa3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":91123,"character_end":91546,"quote":"les Tax on Services (Amendment) Act 2026 \r\n(XXXVIII of 2026), published in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.6. \r\n95Added by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June 2020, \r\npp. 4353-4359, s. 5. \r\n(b) if a registered person wishes to deposit the amount of the tax short \r\npaid or evaded along with default surcharge","quote_sha256":"310e4d923b3758b67651aad55b4605e1ae2c19b9a854c0f44c98c2466927fdb5","reader_fragment":"p-89814-91577-38c6b903aeffefa3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-89814-91577-38c6b903aeffefa3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-717e6cddc581a9ba113c","source":"punjab-code-359161c3baf4773d","target":"pk-code-046946b77c9c8138","target_candidates":["pk-code-046946b77c9c8138"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":92685,"character_end":92726,"quote":"Cost and Management Accountants Act, 1966","quote_sha256":"2b87469f514bc1250cbe7daf2720c97404c60c8f53b8f05011e1a40c305d723d","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":92515,"character_end":92956,"quote":"\nas defined under Chartered Accountants Ordinance, 1961 (X of 1961) or a firm of \r\nChartered Accountants or a Cost and Management Accountant within the meaning \r\nof the Cost and Management Accountants Act, 1966 (XIV of 1966), or a firm of Cost \r\nand Management Accountants or a person or a firm having expertise in forensic \r\naudit, for conducting a special audit or forensic audit or both of the records of any \r\nregistered person.] \r\n(2) ","quote_sha256":"1398e2bb1f5b13066aeba017c77fcd56b66c2eac7ac3a25033e567f8fb426942","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-991f9675563543a426ba","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":94317,"character_end":94340,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-93313-95029-bb4ffa64838a5121","reader_url":"/laws/punjab-code-359161c3baf4773d#p-93313-95029-bb4ffa64838a5121","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":94147,"character_end":94570,"quote":" the due date, a true, correct and pro perly filled-up return in the form notified by \r\n \r\n96Substituted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n97Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the P","quote_sha256":"121f81dff6dcf34eaa995034a51f6ac6cefaf6ccd1e16d9079d72ab59f882252","reader_fragment":"p-93313-95029-bb4ffa64838a5121","reader_url":"/laws/punjab-code-359161c3baf4773d#p-93313-95029-bb4ffa64838a5121","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-e9637bd353723189c0e7","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":94487,"character_end":94510,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-93313-95029-bb4ffa64838a5121","reader_url":"/laws/punjab-code-359161c3baf4773d#p-93313-95029-bb4ffa64838a5121","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":94317,"character_end":94740,"quote":"Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n97Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n98Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punj ab Gazette (Extrao","quote_sha256":"f7c7f25e9edf47fe2962bf4c8445aa1d913288068193b1711225ef8a51e1efdf","reader_fragment":"p-93313-95029-bb4ffa64838a5121","reader_url":"/laws/punjab-code-359161c3baf4773d#p-93313-95029-bb4ffa64838a5121","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-dd42e4fdb084a69130a1","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":94660,"character_end":94683,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-93313-95029-bb4ffa64838a5121","reader_url":"/laws/punjab-code-359161c3baf4773d#p-93313-95029-bb4ffa64838a5121","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":94490,"character_end":94913,"quote":"jab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n98Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punj ab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\nthe Authority, indicating the tax due and paid during a tax period and such other \r\ninformation or particulars as may","quote_sha256":"f6a4df6e1b4d5e7c4a9e8c739979e2f6e6b846cf35edfc81de0d66b78cee3c59","reader_fragment":"p-93313-95029-bb4ffa64838a5121","reader_url":"/laws/punjab-code-359161c3baf4773d#p-93313-95029-bb4ffa64838a5121","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-bd4861238c3e63e6c52d","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":97875,"character_end":97898,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-96758-98480-627e3f9479af640f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-96758-98480-627e3f9479af640f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":97705,"character_end":98128,"quote":"o have been made by such person or \r\nunder his authority unless proved to the contrary. \r\n \r\n99Inserted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n100Substituted for the words “A registered person may” by the Punjab Finance Act 201","quote_sha256":"b4e8dd8edcb74d631929220af2ab146dc61b47aa77e29b66ae4395e0d3081797","reader_fragment":"p-96758-98480-627e3f9479af640f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-96758-98480-627e3f9479af640f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-64d7cf1299abe52aec6b","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":98106,"character_end":98129,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-96758-98480-627e3f9479af640f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-96758-98480-627e3f9479af640f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":97936,"character_end":98359,"quote":"ab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n100Substituted for the words “A registered person may” by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and \r\npublished in the Punjab Gazette (Extraordinary), dated 26.6.2015, pages 7361-7368. \r\nCHAPTER VII \r\nAPPOINTMENT OF AUTHORITIES AND THEIR POWERS \r\n39. Appointment of authorities.– (1) For ","quote_sha256":"909aa380b29f25468aecefa2f76d38935a9c58e6111b65b956a2ace8733c47c5","reader_fragment":"p-96758-98480-627e3f9479af640f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-96758-98480-627e3f9479af640f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-6223f31f5d0d182f0092","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":100101,"character_end":100124,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-98480-100236-285b3f0f61efbc0f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-98480-100236-285b3f0f61efbc0f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":99931,"character_end":100354,"quote":"jab Finance Act 202 4 (VIII of 202 4) w.e.f. 01.07.2012, published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 2024, pp. 4999-5005, s. 7. \r\n103Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n104Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 ","quote_sha256":"b6a32194fa5e97c9aca25a26747bafa296b9d9468f2a96d73ff27b4d5e3da49e","reader_fragment":"p-98480-100236-285b3f0f61efbc0f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-98480-100236-285b3f0f61efbc0f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-621485e6599284d907a9","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":100254,"character_end":100277,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-100236-101986-55daace8c9c82e62","reader_url":"/laws/punjab-code-359161c3baf4773d#p-100236-101986-55daace8c9c82e62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":100084,"character_end":100507,"quote":"03Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n104Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n105Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 ","quote_sha256":"30a7bedcf8c0c5eb1b34ca23e36c120910bb0513d771a1b7e032738759db8e8f","reader_fragment":"p-98480-100236-285b3f0f61efbc0f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-98480-100236-285b3f0f61efbc0f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-87db3a4d01927ed91715","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":100409,"character_end":100432,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-100236-101986-55daace8c9c82e62","reader_url":"/laws/punjab-code-359161c3baf4773d#p-100236-101986-55daace8c9c82e62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":100239,"character_end":100662,"quote":"Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n105Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n106Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29","quote_sha256":"f1e90ddab95111d5befc43e723e2e153042f30b48fe03b6c64bafdf737b33740","reader_fragment":"p-100236-101986-55daace8c9c82e62","reader_url":"/laws/punjab-code-359161c3baf4773d#p-100236-101986-55daace8c9c82e62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-5f9cd2bd36444eee27d9","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":100564,"character_end":100587,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-100236-101986-55daace8c9c82e62","reader_url":"/laws/punjab-code-359161c3baf4773d#p-100236-101986-55daace8c9c82e62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":100394,"character_end":100817,"quote":"nserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n106Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n107Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 J","quote_sha256":"30cd3c185bd6d819eb3e2b8c2c1acf0b331615d37d7d79364bf05d1b245e24d7","reader_fragment":"p-100236-101986-55daace8c9c82e62","reader_url":"/laws/punjab-code-359161c3baf4773d#p-100236-101986-55daace8c9c82e62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-c32b5396000afa3d48a1","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":100717,"character_end":100740,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-100236-101986-55daace8c9c82e62","reader_url":"/laws/punjab-code-359161c3baf4773d#p-100236-101986-55daace8c9c82e62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":100547,"character_end":100970,"quote":"bstituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n107Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n108Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 J","quote_sha256":"a4e82045f588ccf3f2b7e6ab30e9576f2848815e1f5cae2ec13c1fa04ba3e0d6","reader_fragment":"p-100236-101986-55daace8c9c82e62","reader_url":"/laws/punjab-code-359161c3baf4773d#p-100236-101986-55daace8c9c82e62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-77fb44abdeec13ed6e99","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":100870,"character_end":100893,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-100236-101986-55daace8c9c82e62","reader_url":"/laws/punjab-code-359161c3baf4773d#p-100236-101986-55daace8c9c82e62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":100700,"character_end":101123,"quote":"07Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n108Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n109Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 1","quote_sha256":"f36f0c792f106d48c9edc2c73a6387c6c18e89c2bafcef225c07f033e5fdd393","reader_fragment":"p-100236-101986-55daace8c9c82e62","reader_url":"/laws/punjab-code-359161c3baf4773d#p-100236-101986-55daace8c9c82e62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-1532ac23fed60005d5e5","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":101027,"character_end":101050,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-100236-101986-55daace8c9c82e62","reader_url":"/laws/punjab-code-359161c3baf4773d#p-100236-101986-55daace8c9c82e62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":100857,"character_end":101280,"quote":"itted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n109Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n(5) The Authority may designate any Deputy Commissioner supervisory \r\nincharge of any Assistant Commissioner either by ","quote_sha256":"04c9700861cb702508b1f8524d0ee113eea4146ff42f3e5f9d5d5f32667bcfde","reader_fragment":"p-100236-101986-55daace8c9c82e62","reader_url":"/laws/punjab-code-359161c3baf4773d#p-100236-101986-55daace8c9c82e62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-1ef5758b8f91c93cd746","source":"punjab-code-359161c3baf4773d","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":105824,"character_end":105856,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-105523-107299-b3aecf511d63c22f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-105523-107299-b3aecf511d63c22f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":105654,"character_end":106086,"quote":"gistrate or an officer holding an inquiry under \r\nsub-section (3) may hold such inquiry, as nearly as possible, in accordance with the \r\nprovisions of section 202 of the Code of Criminal Procedure, 1898 (V of 1898). \r\n44. Application of the Code of Criminal Procedure, 1898 .– (1) The provisions \r\nof the Code of Criminal Procedure, 1898 (V of 1898) , so far as they are not \r\ninconsistent with the provisions of this Act, shall ","quote_sha256":"64e2bb0ee3c9110376847e3a6359618ead067144a9a28b4648f3716a557904b6","reader_fragment":"p-105523-107299-b3aecf511d63c22f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-105523-107299-b3aecf511d63c22f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-e4f0a703a5bff07831a8","source":"punjab-code-359161c3baf4773d","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":105961,"character_end":105993,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-105523-107299-b3aecf511d63c22f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-105523-107299-b3aecf511d63c22f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":105791,"character_end":106223,"quote":"provisions of section 202 of the Code of Criminal Procedure, 1898 (V of 1898). \r\n44. Application of the Code of Criminal Procedure, 1898 .– (1) The provisions \r\nof the Code of Criminal Procedure, 1898 (V of 1898) , so far as they are not \r\ninconsistent with the provisions of this Act, shall apply to all proceedings of the court \r\nof a Special Judge and such court shall be deemed to be a Court of Session for the \r\npurposes of ","quote_sha256":"56ccbd9f9a7bfb6022dca3f63f0036fe6a8df5cd81778ce35c63d036135bac09","reader_fragment":"p-105523-107299-b3aecf511d63c22f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-105523-107299-b3aecf511d63c22f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-f2034a8852e28d4c5a6f","source":"punjab-code-359161c3baf4773d","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":106461,"character_end":106493,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-105523-107299-b3aecf511d63c22f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-105523-107299-b3aecf511d63c22f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":106291,"character_end":106723,"quote":"far \r\nas applicable and with necessary mo difications, shall apply to the trial of cases by \r\nthe Special Judge under the Act. \r\n(2) For purposes of sub-section (1), the Code of Criminal Procedure, 1898 \r\n(V of 1898) shall have effect as if an offence punishable under this Act was one of \r\nthe offences referred to in sub-section (1) of section 337 of the Code. \r\n45. Exclusive jurisdiction of Special Judge .– No court other than","quote_sha256":"1f50a328eaa6083f7f4b706c83457055930cea07d3b1aca8d3612118c4a429ad","reader_fragment":"p-105523-107299-b3aecf511d63c22f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-105523-107299-b3aecf511d63c22f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-bb00cfe06ecb170229a6","source":"punjab-code-359161c3baf4773d","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":110077,"character_end":110100,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-109069-110854-47b7171538ec521e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-109069-110854-47b7171538ec521e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":109907,"character_end":110330,"quote":"further] if a \r\nreturn is not filed within fifteen \r\n35 \r\n \r\n112Substituted for the words “ten thousand” by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in \r\nthe Punjab Gazette (Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n113Substituted for the words “shall be ten thousand rupees” by the Punjab Finance Act 2015 (XXIX of 2","quote_sha256":"5097f1b152eec72a1c8a49c3928ee097437fcbf1195aad1642086c59ca0b3909","reader_fragment":"p-109069-110854-47b7171538ec521e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-109069-110854-47b7171538ec521e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-dae5ab0d03b319e6522b","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":110296,"character_end":110319,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-109069-110854-47b7171538ec521e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-109069-110854-47b7171538ec521e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":110126,"character_end":110549,"quote":".2014, s.6; and published in \r\nthe Punjab Gazette (Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n113Substituted for the words “shall be ten thousand rupees” by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; \r\nand published in the Punjab Gazette (Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n114Substituted for the figure “ 25” by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.","quote_sha256":"42e8ce60e2e777a935f11b91de8f8739d1f9ea485dbc8ce4b7370c0a4aa91754","reader_fragment":"p-109069-110854-47b7171538ec521e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-109069-110854-47b7171538ec521e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-89381e72db531572411e","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":110491,"character_end":110514,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-109069-110854-47b7171538ec521e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-109069-110854-47b7171538ec521e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":110321,"character_end":110744,"quote":"XXIX of 2015), w.e.f.1.7.2015, s.5; \r\nand published in the Punjab Gazette (Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n114Substituted for the figure “ 25” by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the \r\nPunjab Gazette (Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n115Substituted for the word “five” by the Punjab Finance Act 2016 (XXXV of 2016), published in the Pu","quote_sha256":"6a19ce86112ba8020d4d41729ecd81a8790316162f0d942adda2773b2bf0999a","reader_fragment":"p-109069-110854-47b7171538ec521e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-109069-110854-47b7171538ec521e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-9bec810d4208a8f39400","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":110685,"character_end":110708,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-109069-110854-47b7171538ec521e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-109069-110854-47b7171538ec521e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":110515,"character_end":110938,"quote":"(XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the \r\nPunjab Gazette (Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n115Substituted for the word “five” by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n116Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gaz","quote_sha256":"b31022864e3d3d468e8787f90162fbdf7cb8e32af649c0d21717faca48bcd485","reader_fragment":"p-109069-110854-47b7171538ec521e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-109069-110854-47b7171538ec521e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-4b8880353d7b3cd1689c","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ea2117bca7895d50","target_candidates":["punjab-code-ea2117bca7895d50"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":110873,"character_end":110896,"quote":"Punjab Finance Act 2019","quote_sha256":"248265b42f1f406969407f87a0219b68693aa110180a981acd9435f2b4b1c4e5","reader_fragment":"p-110854-112543-aa23a0b03f7e73d1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-110854-112543-aa23a0b03f7e73d1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":110703,"character_end":111126,"quote":" 2016 (XXXV of 2016), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n116Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\ndays of the due date, a penalty \r\nof \r\n117\r\n[two hundred] rupees for \r\neach day of default shall be \r\nlevied. \r\n3. Where","quote_sha256":"8517fea43f6ff377649d1e8d957e7315dc430cafe7429a6f534aad3f990d1c0d","reader_fragment":"p-109069-110854-47b7171538ec521e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-109069-110854-47b7171538ec521e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-3743ccc1362147bfe4e9","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":112588,"character_end":112611,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-112543-114311-f2531234715e5fbb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-112543-114311-f2531234715e5fbb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":112418,"character_end":112841,"quote":"es to one \r\nhundred thousand rupees or five \r\n30, 31 and \r\n32 \r\n \r\n117Substituted for the word “hundred” by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Ga zette \r\n(Extraordinary), dated: 29 June 2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n118Substituted for the “full stop” by the Punjab Finance Act 2022 (IX of 2022), pub","quote_sha256":"0a016533bffeea717dbdd59d0271e70be279163ddd21d47292d88df7583114b9","reader_fragment":"p-110854-112543-aa23a0b03f7e73d1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-110854-112543-aa23a0b03f7e73d1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-0341e854069f1d8e3d59","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":112800,"character_end":112823,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-112543-114311-f2531234715e5fbb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-112543-114311-f2531234715e5fbb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":112630,"character_end":113053,"quote":"blished in the Punjab Ga zette \r\n(Extraordinary), dated: 29 June 2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n118Substituted for the “full stop” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.4. \r\n119Inserted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th ","quote_sha256":"5b53a099584ab2dfc1988b9cbf18e5276bacfa9ec53f3d79906a4139ccdc6a7a","reader_fragment":"p-112543-114311-f2531234715e5fbb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-112543-114311-f2531234715e5fbb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-85d9af3a4cbe844b304c","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":112953,"character_end":112976,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-112543-114311-f2531234715e5fbb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-112543-114311-f2531234715e5fbb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":112783,"character_end":113206,"quote":"ull stop” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.4. \r\n119Inserted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n120 Substituted for the expression \"Assistant Commissioner\" by the Punjab Sales Tax on Services (A mendment) Act 202","quote_sha256":"50f71a772482476494f53bb987767ba701756a2afff87c575687b66f8bc296cb","reader_fragment":"p-112543-114311-f2531234715e5fbb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-112543-114311-f2531234715e5fbb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-a8e3d3823bb981863ce1","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":113343,"character_end":113366,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-112543-114311-f2531234715e5fbb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-112543-114311-f2531234715e5fbb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":113173,"character_end":113596,"quote":" on Services (A mendment) Act 2026 \r\n(XXXVIII of 2026), published in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.9. \r\n121Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\npercent of the total tax payable \r\nfor the period for which he has \r\nfailed to maintain the required \r\nrecord, whichev","quote_sha256":"08c3c289be4b9e7399005678adc0e83f719ec6d5b0737b50baddfcd405ef2770","reader_fragment":"p-112543-114311-f2531234715e5fbb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-112543-114311-f2531234715e5fbb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-cf33464750bf16553632","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":114580,"character_end":114603,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-114311-116092-8dbdb3b4d7d7ff16","reader_url":"/laws/punjab-code-359161c3baf4773d#p-114311-116092-8dbdb3b4d7d7ff16","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":114410,"character_end":114833,"quote":"five hundred thousand rupees \r\nfor each subsequent default.] \r\n30, 32, 53 \r\nand 57] \r\n \r\n122Substituted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n123Substituted for the “full stop” by the Punjab Finance Act 2022 (IX of 2022), published in the Pun","quote_sha256":"427e28343e363ae24c1a5994fec02ec41c8231453d28aa3b6a6f673e1bd6757b","reader_fragment":"p-114311-116092-8dbdb3b4d7d7ff16","reader_url":"/laws/punjab-code-359161c3baf4773d#p-114311-116092-8dbdb3b4d7d7ff16","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-fa1fbe52c1e3582ffe6a","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":114774,"character_end":114797,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-114311-116092-8dbdb3b4d7d7ff16","reader_url":"/laws/punjab-code-359161c3baf4773d#p-114311-116092-8dbdb3b4d7d7ff16","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":114604,"character_end":115027,"quote":"(XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n123Substituted for the “full stop” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.4. \r\n124Added by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th Ju","quote_sha256":"c8121c8189b6d3351b1b2b5dda69867e25172a82f2b19fc14793cf2ec44c9fa7","reader_fragment":"p-114311-116092-8dbdb3b4d7d7ff16","reader_url":"/laws/punjab-code-359161c3baf4773d#p-114311-116092-8dbdb3b4d7d7ff16","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-32eb3432fa3913fcc3c8","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":114925,"character_end":114948,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-114311-116092-8dbdb3b4d7d7ff16","reader_url":"/laws/punjab-code-359161c3baf4773d#p-114311-116092-8dbdb3b4d7d7ff16","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":114755,"character_end":115178,"quote":"“full stop” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.4. \r\n124Added by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June 2022, \r\npp. 6339-6345, s.4. \r\n125Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24","quote_sha256":"daf5ea2ebad413528bafc9b164c4130f8ece44cdb9ecc34ddff5929e3017f383","reader_fragment":"p-114311-116092-8dbdb3b4d7d7ff16","reader_url":"/laws/punjab-code-359161c3baf4773d#p-114311-116092-8dbdb3b4d7d7ff16","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-7bb77cb647b284251eae","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":115082,"character_end":115105,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-114311-116092-8dbdb3b4d7d7ff16","reader_url":"/laws/punjab-code-359161c3baf4773d#p-114311-116092-8dbdb3b4d7d7ff16","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":114912,"character_end":115335,"quote":"Added by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June 2022, \r\npp. 6339-6345, s.4. \r\n125Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n126Substituted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1s","quote_sha256":"82d417c5a08de0698a5e5358d2630b4c92905ea53467a7a00359cad61b3dec3c","reader_fragment":"p-114311-116092-8dbdb3b4d7d7ff16","reader_url":"/laws/punjab-code-359161c3baf4773d#p-114311-116092-8dbdb3b4d7d7ff16","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-cfa16d30d012f6d7b306","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":117236,"character_end":117259,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-116092-117891-ec5a5e3ee1890385","reader_url":"/laws/punjab-code-359161c3baf4773d#p-116092-117891-ec5a5e3ee1890385","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":117066,"character_end":117489,"quote":" to which the offence \r\nrelates, or with both. \r\n31, 32 and \r\n56 \r\n \r\n127Substituted for the “full stop” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.4. \r\n128Added by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24th June","quote_sha256":"3c35b45ece6b059b2827249dc4303ebfc5a471de198ae6f12cb2a46c2629c0bc","reader_fragment":"p-116092-117891-ec5a5e3ee1890385","reader_url":"/laws/punjab-code-359161c3baf4773d#p-116092-117891-ec5a5e3ee1890385","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-550ef85e0215bccbd509","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":117386,"character_end":117409,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-116092-117891-ec5a5e3ee1890385","reader_url":"/laws/punjab-code-359161c3baf4773d#p-116092-117891-ec5a5e3ee1890385","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":117216,"character_end":117639,"quote":" “full stop” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.4. \r\n128Added by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24th June 2022, \r\npp. 6339-6345, s.4. \r\n129Substituted for the words “twenty five” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette","quote_sha256":"857d0250627ea1e8203b682f129f0cfd77e363a2458924373b58178024b98666","reader_fragment":"p-116092-117891-ec5a5e3ee1890385","reader_url":"/laws/punjab-code-359161c3baf4773d#p-116092-117891-ec5a5e3ee1890385","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-a92a720369be29acddc0","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":117570,"character_end":117593,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-116092-117891-ec5a5e3ee1890385","reader_url":"/laws/punjab-code-359161c3baf4773d#p-116092-117891-ec5a5e3ee1890385","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":117400,"character_end":117823,"quote":" Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24th June 2022, \r\npp. 6339-6345, s.4. \r\n129Substituted for the words “twenty five” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette \r\n(Extraordinary), dated: 24th June 2022, pp. 6339-6345, s.4. \r\n8. Where any person \r\ncommits, causes to \r\ncommit or attempts to \r\ncommit tax fraud, or \r\nabets or connives in the \r\nco","quote_sha256":"d95410f90853eb1daf1f015a02b69d943d98a8c19470a8f89805705dc4c6639b","reader_fragment":"p-116092-117891-ec5a5e3ee1890385","reader_url":"/laws/punjab-code-359161c3baf4773d#p-116092-117891-ec5a5e3ee1890385","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-324a8b02d8ae714c197b","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ea2117bca7895d50","target_candidates":["punjab-code-ea2117bca7895d50"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":119634,"character_end":119657,"quote":"Punjab Finance Act 2019","quote_sha256":"248265b42f1f406969407f87a0219b68693aa110180a981acd9435f2b4b1c4e5","reader_fragment":"p-117891-119687-2ac2f7ce9699a126","reader_url":"/laws/punjab-code-359161c3baf4773d#p-117891-119687-2ac2f7ce9699a126","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":119464,"character_end":119887,"quote":"ection 59 \r\nand \r\nsection 70] \r\n \r\n130Substituted for the words “in connection with recovery of the tax” by the Punjab Finance Act 2019 (XV of 2019), published in \r\nthe Punjab Gazette (Extraordinary), dated: 28 June 2019, pp. 4105-4114, s. 6. \r\n131Substituted for the words “twenty fiv e” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette","quote_sha256":"3abee7975d21ec74b7c5f2156dd8a0b0a9d6c00328db94d779b67cbb8b4b81dd","reader_fragment":"p-117891-119687-2ac2f7ce9699a126","reader_url":"/laws/punjab-code-359161c3baf4773d#p-117891-119687-2ac2f7ce9699a126","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-2a4e2f06e46da80424c2","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":119818,"character_end":119841,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-119687-121469-f37b0a5c9ac87d11","reader_url":"/laws/punjab-code-359161c3baf4773d#p-119687-121469-f37b0a5c9ac87d11","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":119648,"character_end":120071,"quote":" Act 2019 (XV of 2019), published in \r\nthe Punjab Gazette (Extraordinary), dated: 28 June 2019, pp. 4105-4114, s. 6. \r\n131Substituted for the words “twenty fiv e” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette \r\n(Extraordinary), dated: 24th June 2022, pp. 6339-6345, s.4. \r\n132Substituted for the words “ten percent of” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gaz ","quote_sha256":"be9721e5186f008e74e22fcc6b2a4fa338a253108e3fb63846e41b2adced83c0","reader_fragment":"p-117891-119687-2ac2f7ce9699a126","reader_url":"/laws/punjab-code-359161c3baf4773d#p-117891-119687-2ac2f7ce9699a126","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-459d2379dc6eb3599855","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":120005,"character_end":120028,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-119687-121469-f37b0a5c9ac87d11","reader_url":"/laws/punjab-code-359161c3baf4773d#p-119687-121469-f37b0a5c9ac87d11","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":119835,"character_end":120258,"quote":"t 2022 (IX of 2022), published in the Punjab Gazette \r\n(Extraordinary), dated: 24th June 2022, pp. 6339-6345, s.4. \r\n132Substituted for the words “ten percent of” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gaz ette \r\n(Extraordinary), dated: 24th June 2022, pp. 6339-6345, s.4. \r\n133Substituted for the words “twenty five thousand” by the Punjab Finance Act 2017 (XII of 2017), published in the Pun","quote_sha256":"d59e73d3bf90a12c601dd998ea5a0490bfb89bb17aa01c0647d8fca9b8b46eb9","reader_fragment":"p-119687-121469-f37b0a5c9ac87d11","reader_url":"/laws/punjab-code-359161c3baf4773d#p-119687-121469-f37b0a5c9ac87d11","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-bb26fc513bee66fed6df","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":120199,"character_end":120222,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-119687-121469-f37b0a5c9ac87d11","reader_url":"/laws/punjab-code-359161c3baf4773d#p-119687-121469-f37b0a5c9ac87d11","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":120029,"character_end":120452,"quote":"(IX of 2022), published in the Punjab Gaz ette \r\n(Extraordinary), dated: 24th June 2022, pp. 6339-6345, s.4. \r\n133Substituted for the words “twenty five thousand” by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab \r\nGazette (Extraordinary), dated: 16 June 2017, pp. 8235-8250, s.4. \r\nliable, upon conviction by a \r\nSpecial Judge, to imprisonment \r\nfor a term which may extend to \r\none year or with fine n","quote_sha256":"6e4e186ee25646dac5ec442c4e0dd21581a45ded7b1adde9b8cbdf04bb1603ad","reader_fragment":"p-119687-121469-f37b0a5c9ac87d11","reader_url":"/laws/punjab-code-359161c3baf4773d#p-119687-121469-f37b0a5c9ac87d11","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-da784d173f4dd332ff71","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":122111,"character_end":122134,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":121941,"character_end":122364,"quote":" \r\n136Substituted for the words “ General and section 59 ” by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab \r\nGazette (Extraordinary), dated: 16 June 201 7, pp. 8235-8250, s.4. It was earlier substituted for the existing entry “General” by \r\nthe Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.20","quote_sha256":"e1cdd3bc73cd3ff3fa9393d1cf4c41df168bc005cc2e8762d90e235977005826","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-8842652f0677e432fff8","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":122312,"character_end":122335,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":122142,"character_end":122565,"quote":" 2017), published in the Punjab \r\nGazette (Extraordinary), dated: 16 June 201 7, pp. 8235-8250, s.4. It was earlier substituted for the existing entry “General” by \r\nthe Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette (Extraordinary), dated \r\n26.6.2015, pages 7361-7368. \r\n134Substituted for the “full-stop” by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6","quote_sha256":"6206787c94e190642e41b29305daa0780bb8a33dfe9b7e7fc58ba1418120338e","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-d49abb6b6865b57b7852","source":"punjab-code-359161c3baf4773d","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":122506,"character_end":122529,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":122336,"character_end":122759,"quote":"(XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette (Extraordinary), dated \r\n26.6.2015, pages 7361-7368. \r\n134Substituted for the “full-stop” by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab \r\nGazette (Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n135Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s .6; and published in the","quote_sha256":"418adfe659826b38dd13cc31c52e80c43e6df68fbbe9af4eeec192801e34ff55","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-b3f25a7d507d748bb33a","source":"punjab-code-359161c3baf4773d","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":122677,"character_end":122700,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":122507,"character_end":122930,"quote":"unjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab \r\nGazette (Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n135Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s .6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n137Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraor","quote_sha256":"0be530f19c7fd09502b8d2462b727243c4a87e10f9cacc19685f7267e4aa55c1","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-b0045c72cf6b25404cbf","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":122852,"character_end":122875,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":122682,"character_end":123105,"quote":"b Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s .6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n137Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n138Substituted for the word “three” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette \r\n(E","quote_sha256":"a8776083235e253bd8468b011cddb3c1c5cd09859efa5bd0994d1bf3ddf78d56","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-cf42a8609c78ad710a8c","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":123031,"character_end":123054,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":122861,"character_end":123284,"quote":"nance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n138Substituted for the word “three” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette \r\n(Extraordinary), dated: 24th June 2022, pp. 6339-6345, s.4. \r\nauthority gains \r\naccess to or \r\nattempts to gain \r\naccess to the \r\ncomputerized \r\nsystem; or \r\n(b) unauthorizedly use","quote_sha256":"c5c15cd4d9288db2b7b9f50b76573cd59de6e3c37243df2b24205d149c1aa1a2","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-0ad72a49f39aae5c3901","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9b5aa87e0a0e82a9","target_candidates":["punjab-code-9b5aa87e0a0e82a9"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":125984,"character_end":126007,"quote":"Punjab Finance Act 2018","quote_sha256":"44427edcff085ca0ec82f85d3a27d75dbeffab9f73c5b6162aecc66d882083dc","reader_fragment":"p-125046-126815-6875c7e707016311","reader_url":"/laws/punjab-code-359161c3baf4773d#p-125046-126815-6875c7e707016311","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":125814,"character_end":126237,"quote":" issue a tax \r\nSuch person shall be liable to \r\npay a penalty of 144[five hundred] \r\n30 \r\n \r\n139Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 October \r\n2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n140Substituted for the words “ hundred thousand ” by the Punjab Finance Act 202","quote_sha256":"23dac2408373f1a4fff680f94fc0b4269791269c02be7e1cc7bb3d486dbe64e3","reader_fragment":"p-125046-126815-6875c7e707016311","reader_url":"/laws/punjab-code-359161c3baf4773d#p-125046-126815-6875c7e707016311","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-b2385b678f739df850bd","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ea2117bca7895d50","target_candidates":["punjab-code-ea2117bca7895d50"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":126834,"character_end":126857,"quote":"Punjab Finance Act 2019","quote_sha256":"248265b42f1f406969407f87a0219b68693aa110180a981acd9435f2b4b1c4e5","reader_fragment":"p-126815-128583-abafa9142b9883f3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-126815-128583-abafa9142b9883f3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":126664,"character_end":127087,"quote":" hundred\" by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette \r\n(Extraordinary), dated: 1st July 2026, pp. 21-24, s.5f (ii). \r\n143Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\ninvoice. thousand rupees on first default \r\nand 145[one million] rupees for \r\neach subsequent default. \r\nIn case of thr","quote_sha256":"afad1eb78b7f4ae7d5dbcff927e859da5fca50f404b7bf6042333258a7580a69","reader_fragment":"p-125046-126815-6875c7e707016311","reader_url":"/laws/punjab-code-359161c3baf4773d#p-125046-126815-6875c7e707016311","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-2b83606fda2e99860e27","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":128673,"character_end":128696,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-128583-130327-c49c6aa6f744751b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-128583-130327-c49c6aa6f744751b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":128503,"character_end":128926,"quote":"by the Punjab Finance Act 2026 (L of 2026 ), publi shed in the Punjab Gazette \r\n(Extraordinary), dated: 1st July 2026, pp. 21-24, s.5f (iii). \r\n \r\n146Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n147Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24","quote_sha256":"4d5a2d223550cf8dde9f4438d7f3899603ea6a4a34d9ca7450953b351ea89c1b","reader_fragment":"p-126815-128583-abafa9142b9883f3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-126815-128583-abafa9142b9883f3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-bf7a8b25bd5fbf60e5c9","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":128830,"character_end":128853,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-128583-130327-c49c6aa6f744751b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-128583-130327-c49c6aa6f744751b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":128660,"character_end":129083,"quote":"tuted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n147Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n 20 Where any person \r\neither avoids, defies, \r\nfails to comply with \r\nelectronic invoicing \r\nsystem or issues \r\ninvo","quote_sha256":"ff94ba8618f227e2c23cb5d4e600b0f4bce53df8a798856d2de8d8b08d48b6bc","reader_fragment":"p-128583-130327-c49c6aa6f744751b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-128583-130327-c49c6aa6f744751b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-21166f707f80e2dce90e","source":"punjab-code-359161c3baf4773d","target":"punjab-code-49e1b57d54e81282","target_candidates":["punjab-code-49e1b57d54e81282"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":130368,"character_end":130391,"quote":"Punjab Finance Act 2021","quote_sha256":"60d15febbbe43a2de670d6a96f3592d97b2d59d0e4a9aabbabed601497e00775","reader_fragment":"p-130327-132110-624ff8d456b07904","reader_url":"/laws/punjab-code-359161c3baf4773d#p-130327-132110-624ff8d456b07904","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":130198,"character_end":130621,"quote":" Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July \r\n2026, pp. 21-24, s.5f (iv). \r\n149For the word “59A” substituted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette \r\n(Extraordinary), dated: 30th June 2021, pp. 10047-10050 s.5. \r\n150Added by the Punjab Finance Act 2021 (XIX of 2021), pub lished in the Punjab Gazette (Extraordinary), dated: 30 th","quote_sha256":"b4deabcf98dee5bf1ac62973cec1c8ede4346c009856e6f1ea49006be32d75dd","reader_fragment":"p-128583-130327-c49c6aa6f744751b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-128583-130327-c49c6aa6f744751b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-649c73b4a62954c60bf8","source":"punjab-code-359161c3baf4773d","target":"punjab-code-49e1b57d54e81282","target_candidates":["punjab-code-49e1b57d54e81282"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":130520,"character_end":130543,"quote":"Punjab Finance Act 2021","quote_sha256":"60d15febbbe43a2de670d6a96f3592d97b2d59d0e4a9aabbabed601497e00775","reader_fragment":"p-130327-132110-624ff8d456b07904","reader_url":"/laws/punjab-code-359161c3baf4773d#p-130327-132110-624ff8d456b07904","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":130350,"character_end":130773,"quote":"ubstituted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette \r\n(Extraordinary), dated: 30th June 2021, pp. 10047-10050 s.5. \r\n150Added by the Punjab Finance Act 2021 (XIX of 2021), pub lished in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n151Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated:","quote_sha256":"4cb623b1c084cf9beb0b8fb9d4f81d12e043fb2d5cff4a9cc1f9269d6d007623","reader_fragment":"p-130327-132110-624ff8d456b07904","reader_url":"/laws/punjab-code-359161c3baf4773d#p-130327-132110-624ff8d456b07904","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-c90ffd79dc643948a831","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":130680,"character_end":130703,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-130327-132110-624ff8d456b07904","reader_url":"/laws/punjab-code-359161c3baf4773d#p-130327-132110-624ff8d456b07904","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":130510,"character_end":130933,"quote":"ed by the Punjab Finance Act 2021 (XIX of 2021), pub lished in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n151Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n152Added by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th Ju","quote_sha256":"29244fdea08428b5bb5ad32e16db8e2a1b1ba8932e03fe4bd66f961f6e674c97","reader_fragment":"p-130327-132110-624ff8d456b07904","reader_url":"/laws/punjab-code-359161c3baf4773d#p-130327-132110-624ff8d456b07904","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-52b979357cc7646b63fc","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":130831,"character_end":130854,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-130327-132110-624ff8d456b07904","reader_url":"/laws/punjab-code-359161c3baf4773d#p-130327-132110-624ff8d456b07904","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":130661,"character_end":131084,"quote":"Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n152Added by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June 2022, \r\npp. 6339-6345, s.4. \r\n23 Where a bank fails to \r\nattach, or delays in \r\nattaching the bank \r\naccount of a person, \r\nspecified in the notice ","quote_sha256":"e22391c0cb557e30b2e35741eebecf16beca091549bde820c40a530cdf637fc3","reader_fragment":"p-130327-132110-624ff8d456b07904","reader_url":"/laws/punjab-code-359161c3baf4773d#p-130327-132110-624ff8d456b07904","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-029131036ac723ef3cde","source":"punjab-code-359161c3baf4773d","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":135871,"character_end":135894,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-135630-137407-115b2e374fe2576b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-135630-137407-115b2e374fe2576b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":135701,"character_end":136124,"quote":"s -\r\nstatement, fraud, forgery, false or fake documents– \r\n \r\n154Substituted for the words “three years” by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in \r\nthe Punjab Gazette (Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n155Substituted for the word “five” by the Punjab Finance Act 2018 (XXX of 2018), published in the Pun","quote_sha256":"4b126b8a10ebf970a969120ef61b69275cba7a39e0707de53a65702112d1dd4d","reader_fragment":"p-135630-137407-115b2e374fe2576b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-135630-137407-115b2e374fe2576b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-7cf04d16b39236685808","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9b5aa87e0a0e82a9","target_candidates":["punjab-code-9b5aa87e0a0e82a9"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":136065,"character_end":136088,"quote":"Punjab Finance Act 2018","quote_sha256":"44427edcff085ca0ec82f85d3a27d75dbeffab9f73c5b6162aecc66d882083dc","reader_fragment":"p-135630-137407-115b2e374fe2576b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-135630-137407-115b2e374fe2576b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":135895,"character_end":136318,"quote":"(XVII of 2014), w.e.f.1.7.2014, s.6; and published in \r\nthe Punjab Gazette (Extraordinary), dated 26.6.2014, pages 4169-4178. \r\n155Substituted for the word “five” by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 October 2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n156Inserted by the Punjab Finance Act 2022 (IX o f 2022), published in the Pun","quote_sha256":"ef86b83fcf4b597db38f07a13b0a2a5187c142d705db981e2aeb73c65a48dce2","reader_fragment":"p-135630-137407-115b2e374fe2576b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-135630-137407-115b2e374fe2576b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-b3b33d6e1f3ce7b7709f","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":136259,"character_end":136282,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-135630-137407-115b2e374fe2576b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-135630-137407-115b2e374fe2576b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":136089,"character_end":136512,"quote":"(XXX of 2018), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 October 2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n156Inserted by the Punjab Finance Act 2022 (IX o f 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n(a) any tax or charge has not been paid or is, short paid, the person liable \r\nto pay such tax shall be served with ","quote_sha256":"b84f76f793da4bdbd7872d965f605e118e8a07050b9f32613795e06c04dbb16c","reader_fragment":"p-135630-137407-115b2e374fe2576b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-135630-137407-115b2e374fe2576b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-d9937ec665d9c7c5b867","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":139056,"character_end":139079,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-137407-139191-6a668baf791229c5","reader_url":"/laws/punjab-code-359161c3baf4773d#p-137407-139191-6a668baf791229c5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":138886,"character_end":139309,"quote":"e has reasonable cause to believe that any person has committed a tax fraud \r\n \r\n157Ibid. \r\n158Inserted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n159Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24","quote_sha256":"b037df58a9d5556483e08760c22b65cce1abb69fbf152c0e577db097731babe4","reader_fragment":"p-137407-139191-6a668baf791229c5","reader_url":"/laws/punjab-code-359161c3baf4773d#p-137407-139191-6a668baf791229c5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-6878d4b9e6347f3fe3d3","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":139213,"character_end":139236,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-139191-140939-3a746e4e78a044c6","reader_url":"/laws/punjab-code-359161c3baf4773d#p-139191-140939-3a746e4e78a044c6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":139043,"character_end":139466,"quote":"erted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n159Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n160Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary) , dated: 2","quote_sha256":"3bb9c252b5e68fe95870fabde1f5e799e46a626697dea9e1bc15fcb290d9ada4","reader_fragment":"p-137407-139191-6a668baf791229c5","reader_url":"/laws/punjab-code-359161c3baf4773d#p-137407-139191-6a668baf791229c5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-a27ea1ef57572e3aecb7","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":139370,"character_end":139393,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-139191-140939-3a746e4e78a044c6","reader_url":"/laws/punjab-code-359161c3baf4773d#p-139191-140939-3a746e4e78a044c6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":139200,"character_end":139623,"quote":"tuted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n160Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary) , dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n161Omitted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th","quote_sha256":"ebb192bcf89d0a9cb4f6050f08980c5e2619d3182d428140bce3fc1b23b99c32","reader_fragment":"p-139191-140939-3a746e4e78a044c6","reader_url":"/laws/punjab-code-359161c3baf4773d#p-139191-140939-3a746e4e78a044c6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-77ea02d9d039532dd6f0","source":"punjab-code-359161c3baf4773d","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":139524,"character_end":139547,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-139191-140939-3a746e4e78a044c6","reader_url":"/laws/punjab-code-359161c3baf4773d#p-139191-140939-3a746e4e78a044c6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":139354,"character_end":139777,"quote":"stituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary) , dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n161Omitted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\nor any offence warranting prosecution under this Act, may cause arrest of such \r\nperson. \r\n(2) All arrests made under","quote_sha256":"e3065ef0b86dfaa24f7fd5596a4e7dfb857045460f78d7580c8ba8256df71edc","reader_fragment":"p-139191-140939-3a746e4e78a044c6","reader_url":"/laws/punjab-code-359161c3baf4773d#p-139191-140939-3a746e4e78a044c6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-f8ee649e00ead1df10cd","source":"punjab-code-359161c3baf4773d","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":139860,"character_end":139892,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-139191-140939-3a746e4e78a044c6","reader_url":"/laws/punjab-code-359161c3baf4773d#p-139191-140939-3a746e4e78a044c6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":139690,"character_end":140122,"quote":"cution under this Act, may cause arrest of such \r\nperson. \r\n(2) All arrests made under this Act shall be carried out in accordance with \r\nthe relevant provisions of the Code of Criminal Procedure, 1898 (V of 1898). \r\n(3) Where the person suspected of tax fraud or any offence warranting \r\nprosecution under this Act is a company, every director or officer of that company \r\nwhom the officer has reason to believe is personally resp","quote_sha256":"35de5fa5aa56c38e3ffa8f13170905777f7b5f9d993bbedc5283a3825278ac16","reader_fragment":"p-139191-140939-3a746e4e78a044c6","reader_url":"/laws/punjab-code-359161c3baf4773d#p-139191-140939-3a746e4e78a044c6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-7f173bf7b13866c58674","source":"punjab-code-359161c3baf4773d","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":143744,"character_end":143776,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-142658-144403-50ecccddd342e3c1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-142658-144403-50ecccddd342e3c1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":143574,"character_end":144006,"quote":"nquiry u nder sub -section (7), the officer shall \r\nexercise the same powers as are conferred upon or exercisable by an officer in \r\ncharge of a police station under the Code of Criminal Procedure, 1898 (V of 1898), \r\nbut such officer shall exercise such powers subject to the foregoing provisions of this \r\nsection while holding an inquiry under this Act. \r\n(9) If the officer, after holding an inquiry, is of the opinion that the","quote_sha256":"8bcc7367d67655e339e512f28fd5efa0e6aea65f4c9cde05dea5b9a598e6fd5e","reader_fragment":"p-142658-144403-50ecccddd342e3c1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-142658-144403-50ecccddd342e3c1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-9026ef2377d8b14b9673","source":"punjab-code-359161c3baf4773d","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":145937,"character_end":145969,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-144403-146155-3bfb82ae74be79ce","reader_url":"/laws/punjab-code-359161c3baf4773d#p-144403-146155-3bfb82ae74be79ce","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":145767,"character_end":146199,"quote":"ate of the first class may record any statement or \r\nconfession during inquiry or investigations under this Act in accordance with the \r\nprovisions of section 164 of the Code of Criminal Procedure, 1898 (V of 1898). \r\n56. Authorized officers to have access to premises, stocks, accounts and \r\nrecords.– (1) Any officer, authorized in this behalf by the 162[Commissioner] 163[* * * * * \r\n* *], shall have free and full access to the","quote_sha256":"295847b770f7fe1505afe65b3d0158bcad0694af7fb5a97c410c14b9d38bab5f","reader_fragment":"p-144403-146155-3bfb82ae74be79ce","reader_url":"/laws/punjab-code-359161c3baf4773d#p-144403-146155-3bfb82ae74be79ce","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-adc244393443984f86a7","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":149853,"character_end":149876,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-149642-151396-e4d610df4dd4cc08","reader_url":"/laws/punjab-code-359161c3baf4773d#p-149642-151396-e4d610df4dd4cc08","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":149683,"character_end":150106,"quote":"ssued by the Authority. \r\n \r\n164Omitted for the words \"not below the rank of an Assistant Commissioner,\" by the Punjab Finance Act 2020 (VIII of 2020), \r\npublished in the Punjab Gazette (Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n165Substituted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette","quote_sha256":"3a0d5befab5347baf800488e23ad794e4c7e617e1c709c15dac80f84588d48dc","reader_fragment":"p-149642-151396-e4d610df4dd4cc08","reader_url":"/laws/punjab-code-359161c3baf4773d#p-149642-151396-e4d610df4dd4cc08","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-6f332197e3c15b6224c5","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":150010,"character_end":150033,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-149642-151396-e4d610df4dd4cc08","reader_url":"/laws/punjab-code-359161c3baf4773d#p-149642-151396-e4d610df4dd4cc08","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":149840,"character_end":150263,"quote":"ner,\" by the Punjab Finance Act 2020 (VIII of 2020), \r\npublished in the Punjab Gazette (Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n165Substituted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n166Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; an d published in the","quote_sha256":"df5671e162b7e2dfc4bf6268f523064023e936213b251aa4f408a7d76fe438c3","reader_fragment":"p-149642-151396-e4d610df4dd4cc08","reader_url":"/laws/punjab-code-359161c3baf4773d#p-149642-151396-e4d610df4dd4cc08","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-aed84be80e9288ee1bf1","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":150181,"character_end":150204,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-149642-151396-e4d610df4dd4cc08","reader_url":"/laws/punjab-code-359161c3baf4773d#p-149642-151396-e4d610df4dd4cc08","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":150011,"character_end":150434,"quote":"unjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n166Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015, s.5; an d published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n58. Searches under warrants .–(1) Where any officer has reason to believe that \r\nany documents or t","quote_sha256":"acbbea004c09033b76f5f544963a16f23cf4d7f08446e91f9151b1a0f08ea978","reader_fragment":"p-149642-151396-e4d610df4dd4cc08","reader_url":"/laws/punjab-code-359161c3baf4773d#p-149642-151396-e4d610df4dd4cc08","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-0fb81c43fa885b6c1d5d","source":"punjab-code-359161c3baf4773d","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":150818,"character_end":150850,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-149642-151396-e4d610df4dd4cc08","reader_url":"/laws/punjab-code-359161c3baf4773d#p-149642-151396-e4d610df4dd4cc08","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":150648,"character_end":151080,"quote":"ce and cause a search \r\nto be made at any time. \r\n(2) All searches made under sub -section ( 1) shall be carried out in \r\naccordance with the relevant provisions of the Code of Criminal Procedure, 1898 (V \r\nof 1898). \r\n59. Posting of an officer to business premises.– (1) Subject to such conditions \r\nand restrictions as it deems fit to impose, the Authorit y may post an officer to the \r\npremises of a registered person to monitor","quote_sha256":"56a82e85b0f5df49c252b185cab35dafeef77558b49b1ce6a489b0513ff0013f","reader_fragment":"p-149642-151396-e4d610df4dd4cc08","reader_url":"/laws/punjab-code-359161c3baf4773d#p-149642-151396-e4d610df4dd4cc08","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-386a9ee8d54c0c2783df","source":"punjab-code-359161c3baf4773d","target":"punjab-code-49e1b57d54e81282","target_candidates":["punjab-code-49e1b57d54e81282"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":153162,"character_end":153185,"quote":"Punjab Finance Act 2021","quote_sha256":"60d15febbbe43a2de670d6a96f3592d97b2d59d0e4a9aabbabed601497e00775","reader_fragment":"p-153143-154919-ec7da7c16c145008","reader_url":"/laws/punjab-code-359161c3baf4773d#p-153143-154919-ec7da7c16c145008","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":152992,"character_end":153415,"quote":"ctronic information so \r\nobtained to its computer system at such times as it deems fit. \r\n \r\n167Inserted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n168Inserted by the Punja b Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 3","quote_sha256":"d89182c125aa6c07d1c678e8d7ca35b26b52650df144f5cef92035d8a32fe10f","reader_fragment":"p-151396-153143-825430b5a9869d90","reader_url":"/laws/punjab-code-359161c3baf4773d#p-151396-153143-825430b5a9869d90","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-fa7f1cfb43e76c250d80","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9b5aa87e0a0e82a9","target_candidates":["punjab-code-9b5aa87e0a0e82a9"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":153476,"character_end":153499,"quote":"Punjab Finance Act 2018","quote_sha256":"44427edcff085ca0ec82f85d3a27d75dbeffab9f73c5b6162aecc66d882083dc","reader_fragment":"p-153143-154919-ec7da7c16c145008","reader_url":"/laws/punjab-code-359161c3baf4773d#p-153143-154919-ec7da7c16c145008","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":153306,"character_end":153729,"quote":"rted by the Punja b Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n169 Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 October \r\n2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\n \r\n170\r\n[(2A) The Authority may, in the prescribed manner, dev ise, implement a","quote_sha256":"b04bbf8755a6a90de1869c79b401c71422f8f440c45ba11bead97f942f0fd572","reader_fragment":"p-153143-154919-ec7da7c16c145008","reader_url":"/laws/punjab-code-359161c3baf4773d#p-153143-154919-ec7da7c16c145008","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-8dcae50798379486fffb","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ea2117bca7895d50","target_candidates":["punjab-code-ea2117bca7895d50"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":155882,"character_end":155905,"quote":"Punjab Finance Act 2019","quote_sha256":"248265b42f1f406969407f87a0219b68693aa110180a981acd9435f2b4b1c4e5","reader_fragment":"p-154919-156708-4b643105091f40e1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-154919-156708-4b643105091f40e1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":155712,"character_end":156135,"quote":"wers of any officer subordinate to him \r\n177\r\n[or falling in jurisdiction specifically \r\n \r\n170Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\n171Omitted for the words \"or amount erroneously refun ded,\" by the Punjab Finance Act 2020 (VIII of 2020), published in ","quote_sha256":"9b5c711acdeea2f3a39882317c5459f87c34e8d30bcd2f0625b23627bacd1da9","reader_fragment":"p-154919-156708-4b643105091f40e1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-154919-156708-4b643105091f40e1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-7d9f3ec77e5e2243fd9c","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":156082,"character_end":156105,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-154919-156708-4b643105091f40e1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-154919-156708-4b643105091f40e1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":155912,"character_end":156335,"quote":" 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\n171Omitted for the words \"or amount erroneously refun ded,\" by the Punjab Finance Act 2020 (VIII of 2020), published in the \r\nPunjab Gazette (Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n172Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dat ed:","quote_sha256":"3fbd2427fd8ce2ddfa37230efcce8d558728a0a5d5b72521669044a315a963b0","reader_fragment":"p-154919-156708-4b643105091f40e1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-154919-156708-4b643105091f40e1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-b7d62627ac174b83bc67","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":156239,"character_end":156262,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-154919-156708-4b643105091f40e1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-154919-156708-4b643105091f40e1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":156069,"character_end":156492,"quote":"ded,\" by the Punjab Finance Act 2020 (VIII of 2020), published in the \r\nPunjab Gazette (Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n172Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dat ed: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n173Substituted for the word \"ten\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extra","quote_sha256":"acb6100d8fd9c974b9a11937c1150aa003616abf9213afc386eb4d3be1c43610","reader_fragment":"p-154919-156708-4b643105091f40e1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-154919-156708-4b643105091f40e1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-8c3628b9df4c38632fb0","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":156572,"character_end":156595,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-154919-156708-4b643105091f40e1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-154919-156708-4b643105091f40e1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":156402,"character_end":156825,"quote":" \"ten\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5h (i). \r\n174Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n175Substituted for the word \"five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extr","quote_sha256":"6027820ebfec6dc4ae9e694613e9170de7ad56e2651759a64586e1e0eab196e9","reader_fragment":"p-154919-156708-4b643105091f40e1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-154919-156708-4b643105091f40e1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-a9085f4b3e4349bca527","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ea2117bca7895d50","target_candidates":["punjab-code-ea2117bca7895d50"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":156907,"character_end":156930,"quote":"Punjab Finance Act 2019","quote_sha256":"248265b42f1f406969407f87a0219b68693aa110180a981acd9435f2b4b1c4e5","reader_fragment":"p-156708-158504-3e4ab8df1555826a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-156708-158504-3e4ab8df1555826a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":156737,"character_end":157160,"quote":"five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5h (ii). \r\n176Substituted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\nassigned to him by the Authority ] and appeal against the ord er passed by the \r\nCommissioner in such case shall lie to ","quote_sha256":"6057b3eba027eb77490ae708d2b2cab6b450fb8085d5f6c33372543415efa3f4","reader_fragment":"p-156708-158504-3e4ab8df1555826a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-156708-158504-3e4ab8df1555826a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-a2362eabfb958ad7eecd","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":159804,"character_end":159827,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-158504-160262-dc408f3d023dbffb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-158504-160262-dc408f3d023dbffb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":159634,"character_end":160057,"quote":" \r\n177Inserted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (E xtraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n178Added by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 Ju","quote_sha256":"744bb593d54898465a5c19d973628938afa565e82ee3b98ae0e637eb918305a3","reader_fragment":"p-158504-160262-dc408f3d023dbffb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-158504-160262-dc408f3d023dbffb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-1a61abac94b6de0761a7","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":159956,"character_end":159979,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-158504-160262-dc408f3d023dbffb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-158504-160262-dc408f3d023dbffb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":159786,"character_end":160209,"quote":"77Inserted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (E xtraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n178Added by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June 2020, \r\npp. 4353-4359, s. 5. \r\n62. Revision by the Authority.– (1) The Authority may, of its own motion, call for \r\nand examine the record of any dep","quote_sha256":"3325a62d3fb5340139a66772c5826f8e00bc6cac8f384a7f38a9a8555fb8bb9b","reader_fragment":"p-158504-160262-dc408f3d023dbffb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-158504-160262-dc408f3d023dbffb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-fc2e1b34a1661f52afa5","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":162488,"character_end":162511,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-162052-163846-afc637700bb0b994","reader_url":"/laws/punjab-code-359161c3baf4773d#p-162052-163846-afc637700bb0b994","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":162318,"character_end":162741,"quote":"llant, admit an appeal after the expiration of th e period specified in sub -section \r\n \r\n179Substituted by the Punjab Finance Act 2020 (VIII of 2 020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n(4) if the Commissioner (Appeals) is satisfied that the appellant was prevented by \r\nsufficient cause from lodging th","quote_sha256":"a8b69ae113b8cb48038fae780bc238e6f85796a31e2e57803533acfee0d75624","reader_fragment":"p-162052-163846-afc637700bb0b994","reader_url":"/laws/punjab-code-359161c3baf4773d#p-162052-163846-afc637700bb0b994","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-0f9b1dbf3a994a3efe48","source":"punjab-code-359161c3baf4773d","target":"punjab-code-49e1b57d54e81282","target_candidates":["punjab-code-49e1b57d54e81282"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":167626,"character_end":167649,"quote":"Punjab Finance Act 2021","quote_sha256":"60d15febbbe43a2de670d6a96f3592d97b2d59d0e4a9aabbabed601497e00775","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":167456,"character_end":167879,"quote":"the \r\nparties to the appeal and, in case of default by any of the parties on the date of \r\n \r\n180Omitted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n181Substituted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: ","quote_sha256":"286b496348096e2faa61a705f5639de662490080f55f92a372097bac2602b93c","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-ebb39860fccba4352108","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ea2117bca7895d50","target_candidates":["punjab-code-ea2117bca7895d50"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":167785,"character_end":167808,"quote":"Punjab Finance Act 2019","quote_sha256":"248265b42f1f406969407f87a0219b68693aa110180a981acd9435f2b4b1c4e5","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":167615,"character_end":168038,"quote":"ted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n181Substituted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\n182Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29","quote_sha256":"94b4c0e9b31d41f44581bbbc0152a6b360b108544041f824384b13234e4742be","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-e5f17a4f5e80aeadb514","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":167940,"character_end":167963,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":167770,"character_end":168193,"quote":"tituted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\n182Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n183Inserted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29","quote_sha256":"583b5d94ce8325fbb34927498e1d5745a1cd1e4968ba7f725d3b05387ceb50ea","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-1bfd5e2ca1030ff13cb1","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":168095,"character_end":168118,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":167925,"character_end":168348,"quote":"tituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n183Inserted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n184Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in th e Punjab Gazette (Extraordinary), dated:","quote_sha256":"5ab0822c0639baa8ea5a9c9e7329c8d3fedfd4bd0f4e22d6cf3f0b628261b0d7","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-8420a04d576537a6736e","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":168252,"character_end":168275,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":168082,"character_end":168505,"quote":"erted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n184Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in th e Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n185Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 ","quote_sha256":"bd6f04441f68009db7b1c61f95bceda87def8260511e1a63f3329f38edb35266","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-44f9bae99d0772811cbc","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":168406,"character_end":168429,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":168236,"character_end":168659,"quote":"stituted by the Punjab Finance Act 2020 (VIII of 2020), published in th e Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n185Omitted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n186Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: ","quote_sha256":"db30fc195147f7bef6fd44ee3e943590476464e6a036b8e11ae8ab549b08d557","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-98d378420a448591aab1","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":168563,"character_end":168586,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":168393,"character_end":168816,"quote":"itted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n186Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\nhearing, the Tribunal may, if it deems fit, dismiss the appeal in default, or may \r\nproceed ex-parte to decide the app","quote_sha256":"27edf5ced50178830464f9eaf4068d4244f9b77c460c34a6bb7d24dedab9f266","reader_fragment":"p-167383-169128-1e9fb3d340310093","reader_url":"/laws/punjab-code-359161c3baf4773d#p-167383-169128-1e9fb3d340310093","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-15c0b3b3367749077e26","source":"punjab-code-359161c3baf4773d","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":171124,"character_end":171154,"quote":"Code of Civil \r\nProcedure 1908","quote_sha256":"2330155e8d8f278321a6414c7d2931f69293c29c5988b144ef57be0ae6052037","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":170954,"character_end":171384,"quote":"\r\nHigh Court Lahore. \r\n (3) The reference under this section shall be heard by a Bench of at least \r\ntwo Judges of the High Court and the provisions of section 98 of the Code of Civil \r\nProcedure 1908 (V of 1908) shall apply mutatis mutandis to such reference. \r\n (4) The High Court shall send a copy of its judgment under the seal of the \r\nCourt to the Appellate Tribunal. \r\n (5) Notwithstanding a reference preferred in the ","quote_sha256":"8430b8ba40ced9fb0e9fb334161ebbb4d6771a0cc02ee30084212a4a99cfbff9","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-0ee0425f4723f67fb9ce","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9b5aa87e0a0e82a9","target_candidates":["punjab-code-9b5aa87e0a0e82a9"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":171734,"character_end":171757,"quote":"Punjab Finance Act 2018","quote_sha256":"44427edcff085ca0ec82f85d3a27d75dbeffab9f73c5b6162aecc66d882083dc","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":171564,"character_end":171987,"quote":"ority \r\ndecides to seek leave to appeal to the Supreme Court, the Authority may, within \r\n \r\n187Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 October \r\n2018, pp. 805-818, s. 4: it came into force on 1 November 2018. \r\nthirty days of the receipt of the judgment in the reference , apply to the High","quote_sha256":"788a9af4ad8db1d7b9fc87af11999704828b4d5a3a65b9e32a9e4d8125cbc6bf","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-517b3a00861d31ab66f3","source":"punjab-code-359161c3baf4773d","target":null,"target_candidates":["pk-code-53985970d7ba2acd","punjab-code-9c8e1693e64ec530"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":172094,"character_end":172113,"quote":"Limitation Act 1908","quote_sha256":"a9f2c5189c69dea4790d46c2fa53938419fcfa3384415d715781db091992b10d","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":171924,"character_end":172343,"quote":"he receipt of the judgment in the reference , apply to the High Court to \r\npostpone the refund of tax until the decision by the Supreme Court. \r\n (7) Section 5 of the Limitation Act 1908 (IX of 1908) shall apply to a \r\nreference under this section. \r\n (8) A court fee of rupees one thousand shall be pa id for a reference under \r\nthis section except when it is filed by the Authority.] \r\n68. Deposit of the tax d","quote_sha256":"ad726ff014854e5cd2ce41ef520c8bfe8570ea6ea7d5143c85b61897d1b4af14","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-5c7e7530f1be2e1d3990","source":"punjab-code-359161c3baf4773d","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":177418,"character_end":177441,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-176143-177894-99bc759e0e80035d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-176143-177894-99bc759e0e80035d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":177248,"character_end":177671,"quote":"mpany, bank or \r\nfinancial institution where a guarantor or any other person, company, \r\n \r\n188Inserted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into force on 1 July 2016. \r\n189Inserted by the Punjab F inance Act 2017 (XII of 2017), published in the Punjab G","quote_sha256":"f6fd326ee33ec5026351d175e5ea617ef1794fd5825fb673a1eb6562e9d8f9d8","reader_fragment":"p-176143-177894-99bc759e0e80035d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-176143-177894-99bc759e0e80035d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-f7caf54b1e03d3a9f088","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":177759,"character_end":177782,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-176143-177894-99bc759e0e80035d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-176143-177894-99bc759e0e80035d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":177589,"character_end":178012,"quote":"9Inserted by the Punjab F inance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n190Inserted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n191Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 Ju","quote_sha256":"a19225ce5c5929b589f05decc3c59062869f4ee47c1720892ac16fbd5fdd4925","reader_fragment":"p-176143-177894-99bc759e0e80035d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-176143-177894-99bc759e0e80035d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-ebb133a00826804f5f2f","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ea2117bca7895d50","target_candidates":["punjab-code-ea2117bca7895d50"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":177913,"character_end":177936,"quote":"Punjab Finance Act 2019","quote_sha256":"248265b42f1f406969407f87a0219b68693aa110180a981acd9435f2b4b1c4e5","reader_fragment":"p-177894-179662-f9db0708d6afe13a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-177894-179662-f9db0708d6afe13a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":177743,"character_end":178166,"quote":"Inserted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n191Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 6. \r\nbank or financial institution fails to make payment under such \r\nguarantee, bond or instrument \r\n192\r\n[:] \r\n193\r\n[Provid","quote_sha256":"503ee9bb7db0ac2176523637652dcf259efe1d908cdbeaf88a98f97f24d60f88","reader_fragment":"p-176143-177894-99bc759e0e80035d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-176143-177894-99bc759e0e80035d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-f77b037f33c2fbab595d","source":"punjab-code-359161c3baf4773d","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":179163,"character_end":179192,"quote":"Code of Civil Procedure, 1908","quote_sha256":"262f4a4cb68907827a7a8e7fc81a994947f2057fcee5d9b762e50ed3b433a12c","reader_fragment":"p-177894-179662-f9db0708d6afe13a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-177894-179662-f9db0708d6afe13a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":178993,"character_end":179422,"quote":"ax, penalty or any other demand or \r\nsum under this Act or the rules, the Authority or the officer of the Authority may \r\nexercise the powers of a Civil Court under the Code of Civil Procedure, 1908 ( V of \r\n1908) for recovery of an amount due under a decree and, in such an eventuality, the \r\nAuthority or the officer of the Authority shall be deemed to be a Civil Court.] \r\nCHAPTER XI \r\nAGENTS, REPRESENTATIVES AND E-INTERMEDI","quote_sha256":"0e66ef6bcd6a82aab39411410c866597d9ee85f69aff6d4ad7469af4f26869d4","reader_fragment":"p-177894-179662-f9db0708d6afe13a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-177894-179662-f9db0708d6afe13a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-eb31f7b910cbf9a4ea73","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":180438,"character_end":180461,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-179662-181406-bf59e475376878a0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-179662-181406-bf59e475376878a0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":180268,"character_end":180691,"quote":"n, any individual responsible for accounting for the receipt and \r\n \r\n192Substituted for the “full stop” by the Punjab Finance Act 2017 (XII of 2017), published in the P unjab Gazette (Extraordinary), \r\ndated: 16 June 2017, pp. 8235-8250, s.4. \r\n193Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 Ju","quote_sha256":"d2b6c986bfdfe35291c14d9f397cf7512a1ab24c4beec8213dc212b2000713f1","reader_fragment":"p-179662-181406-bf59e475376878a0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-179662-181406-bf59e475376878a0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-eca9b335ccf0b1b0b2a4","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":180591,"character_end":180614,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-179662-181406-bf59e475376878a0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-179662-181406-bf59e475376878a0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":180421,"character_end":180844,"quote":"ull stop” by the Punjab Finance Act 2017 (XII of 2017), published in the P unjab Gazette (Extraordinary), \r\ndated: 16 June 2017, pp. 8235-8250, s.4. \r\n193Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n194Substituted for the words “twenty fiv e” by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazet","quote_sha256":"6c83bd05e171304a240d580d64f257352d9cef6e63ea66cff4695ed464d750f3","reader_fragment":"p-179662-181406-bf59e475376878a0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-179662-181406-bf59e475376878a0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-64cf6564254ece4fd0f7","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":180775,"character_end":180798,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-179662-181406-bf59e475376878a0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-179662-181406-bf59e475376878a0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":180605,"character_end":181028,"quote":" Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n194Substituted for the words “twenty fiv e” by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n195Inserted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 ","quote_sha256":"cf8527bdce70e7af5fab793fd8fed1891db2656beddf8a6ff3a6ae6cec63f9d1","reader_fragment":"p-179662-181406-bf59e475376878a0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-179662-181406-bf59e475376878a0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-92ee0fef73f66547b49f","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":180929,"character_end":180952,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-179662-181406-bf59e475376878a0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-179662-181406-bf59e475376878a0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":180759,"character_end":181182,"quote":"y fiv e” by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 5. \r\n195Inserted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n196Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r","quote_sha256":"f1dd93e24a69aa1a56ab7570abeae426bb8347c56ed935d33cd5a4a6ed18fac2","reader_fragment":"p-179662-181406-bf59e475376878a0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-179662-181406-bf59e475376878a0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-b54b959b277892e0c509","source":"punjab-code-359161c3baf4773d","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":181084,"character_end":181107,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-179662-181406-bf59e475376878a0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-179662-181406-bf59e475376878a0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":180914,"character_end":181337,"quote":"nserted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n196Inserted by the Punjab Finance Act 2014 (XVII of 2014), w.e.f.1.7.2014, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2014, pages 4169-4178. \r\npayment of money or funds on behalf of the Provincial Government or \r\nthe local authority; \r\n(e) wher","quote_sha256":"35b875c5858d1ea30d8c133204cdf5bb3c3e780752d051ed9073a43683242532","reader_fragment":"p-179662-181406-bf59e475376878a0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-179662-181406-bf59e475376878a0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-7e1223068eacc884638a","source":"punjab-code-359161c3baf4773d","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":192656,"character_end":192685,"quote":"Code of Civil Procedure, 1908","quote_sha256":"262f4a4cb68907827a7a8e7fc81a994947f2057fcee5d9b762e50ed3b433a12c","reader_fragment":"p-191860-193591-3f5f5ca997c4cacb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-191860-193591-3f5f5ca997c4cacb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":192486,"character_end":192915,"quote":"r service to the individual‟s usual or \r\nlast known address in Pakistan; or \r\n(c) served on the individ ual in the manner prescribed for service of a \r\nsummons under the Code of Civil Procedure, 1908 (V of 1908). \r\n(2) Subject to this Act, any notice order or requisition required to be served \r\non any person, other than an individual to whom sub -section (1) applie s, for the \r\npurposes of this Act, shall be treated as proper","quote_sha256":"b536d2e9fa178719b07ddcdbddd7b9c1ea80f42178836fb58557f7c8ce96c669","reader_fragment":"p-191860-193591-3f5f5ca997c4cacb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-191860-193591-3f5f5ca997c4cacb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-ca562e32011923db4355","source":"punjab-code-359161c3baf4773d","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":193387,"character_end":193416,"quote":"Code of Civil Procedure, 1908","quote_sha256":"262f4a4cb68907827a7a8e7fc81a994947f2057fcee5d9b762e50ed3b433a12c","reader_fragment":"p-191860-193591-3f5f5ca997c4cacb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-191860-193591-3f5f5ca997c4cacb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":193217,"character_end":193646,"quote":" \r\nsent by registered post to any office or place of business of the person \r\nin Pakistan; or \r\n(c) served in the manner prescribed for service of a summons under the \r\nCode of Civil Procedure, 1908 (V of 1908). \r\n(3) Where an association of persons is dissolved, any notice, order or \r\nrequisition required to be served under this Act, on the association or a member of \r\nthe association may be served on any person who was the","quote_sha256":"c9d6598f6ac5b91cbd1be444be1a9d5841bd4e769cf865de8465f42e9e760dc6","reader_fragment":"p-191860-193591-3f5f5ca997c4cacb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-191860-193591-3f5f5ca997c4cacb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-92a24056593da5ee51fe","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":196727,"character_end":196750,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-195390-197169-7b0a8bf22cea48ba","reader_url":"/laws/punjab-code-359161c3baf4773d#p-195390-197169-7b0a8bf22cea48ba","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":196557,"character_end":196980,"quote":"s shal l \r\nobserve and follow the orders, instructions and directions of the Authority. \r\n \r\n203Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n204Substituted for the expression \"Assistant Commissioner \" by the Punjab Sales Tax on Services (Amendment) Act 2026 ","quote_sha256":"60237958cd3678741e192424c75a0e599a318a293dc4c5a15afa2801fd05b2a8","reader_fragment":"p-195390-197169-7b0a8bf22cea48ba","reader_url":"/laws/punjab-code-359161c3baf4773d#p-195390-197169-7b0a8bf22cea48ba","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-d82f49ac6f1ae8e064d8","source":"punjab-code-359161c3baf4773d","target":"punjab-code-b38f6d428d54661b","target_candidates":["punjab-code-b38f6d428d54661b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":199909,"character_end":199932,"quote":"Punjab Finance Act 2017","quote_sha256":"7b1e87909de3a4e80a150365214243832750af7e08b60986f56b537b5cec2688","reader_fragment":"p-198910-200626-5ce0742114364d1f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-198910-200626-5ce0742114364d1f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":199739,"character_end":200162,"quote":" shall not be exercised after the expiry of \r\ntwo years from the commencement of this Act. \r\n \r\n205Added by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n87. Repeal and savings.– (1) The Punjab Sales Tax Ordinance, 2000 (II of 2000) \r\nis hereby repealed. \r\n(2) Any proceedin","quote_sha256":"1bf979d1a1422c2c8df1575df48187f739eafc1abe7ac6de22303a302493a7e1","reader_fragment":"p-198910-200626-5ce0742114364d1f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-198910-200626-5ce0742114364d1f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"citation-7eebe98a0b6a18d9a061","source":"punjab-code-359161c3baf4773d","target":"punjab-code-ae361b818afbdabc","target_candidates":["punjab-code-ae361b818afbdabc"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":202578,"character_end":202601,"quote":"Punjab Finance Act 2015","quote_sha256":"f49acea6fc79ee23f4d9859c71009a90446067843eeaf8e20cde1305c9068f84","reader_fragment":"p-202403-204194-38d18ed076c5e78d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-202403-204194-38d18ed076c5e78d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":202408,"character_end":202831,"quote":"alment or evasion of tax or tax fraud leading to detection or collection of the \r\ntax.] \r\n \r\n206Inserted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015,s.5; and published in the Punjab Gazette \r\n(Extraordinary), dated 26.6.2015, pages 7361-7368. \r\n207Omitted by the Punjab Sales Tax on Services (Amendment) Act 2026 (XXXVIII of 2026) , published in ","quote_sha256":"1c02148c630092b49dd0289c14bc476759265fd8736bce075b957dc2e23742bb","reader_fragment":"p-202403-204194-38d18ed076c5e78d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-202403-204194-38d18ed076c5e78d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}}],"incoming":[{"id":"citation-d7b217220dc727bb7657","source":"punjab-code-82dc8a416c752e26","target":"punjab-code-359161c3baf4773d","target_candidates":["punjab-code-359161c3baf4773d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","source_evidence_url":"/law-maps/punjab-code-82dc8a416c752e26.json"},{"id":"citation-e22478c2c9f9dfd43c3a","source":"punjab-code-b982f4a579115db9","target":"punjab-code-359161c3baf4773d","target_candidates":["punjab-code-359161c3baf4773d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","source_evidence_url":"/law-maps/punjab-code-b982f4a579115db9.json"}],"internal_references":[{"id":"internal-83f92c896b3556789eb0","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":28751,"character_end":28774,"quote":"6. Economic activity.– ","quote_sha256":"13e92f5c9505798a86d59e61ce519848ce0554332becd1a810baf535e9bc4ee5","reader_fragment":"p-28225-29995-f4616d1917b5aaaf","reader_url":"/laws/punjab-code-359161c3baf4773d#p-28225-29995-f4616d1917b5aaaf","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-28225-29995-f4616d1917b5aaaf","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":13555,"character_end":13564,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-12399-14182-d2ce7e73b7d43162","reader_url":"/laws/punjab-code-359161c3baf4773d#p-12399-14182-d2ce7e73b7d43162","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":13385,"character_end":13794,"quote":"\r\n[and different dates may be so specified for furnishing \r\ndifferent parts or annexures of the return;] \r\n(18) “economic activity” shall have the meaning given to it in section 6; \r\n(19) “e-intermediary” means a person appointed as e -intermediary under \r\nthe Act; \r\n(20) “exempt service” means a service which is exempt from the tax under \r\nsection 12; \r\n(21) “FBR” means the Federal Board of Revenue establ","quote_sha256":"227fe0c1f603eb59994911155890f21cda2e02585c7b8b0814fdf2a2b665592b","reader_fragment":"p-12399-14182-d2ce7e73b7d43162","reader_url":"/laws/punjab-code-359161c3baf4773d#p-12399-14182-d2ce7e73b7d43162","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-cd4adb3e4726e31e4ec2","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":40537,"character_end":40554,"quote":"12. Exemptions.– ","quote_sha256":"e31f105f19b4461075d0996c4f285ad56ee83c8162cc4d1c27fe9e7a9ffdf926","reader_fragment":"p-40537-42273-2a7983a106fbe0d5","reader_url":"/laws/punjab-code-359161c3baf4773d#p-40537-42273-2a7983a106fbe0d5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-40537-42273-2a7983a106fbe0d5","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":13728,"character_end":13738,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-12399-14182-d2ce7e73b7d43162","reader_url":"/laws/punjab-code-359161c3baf4773d#p-12399-14182-d2ce7e73b7d43162","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":13558,"character_end":13968,"quote":"tion 6; \r\n(19) “e-intermediary” means a person appointed as e -intermediary under \r\nthe Act; \r\n(20) “exempt service” means a service which is exempt from the tax under \r\nsection 12; \r\n(21) “FBR” means the Federal Board of Revenue established under the \r\nFederal Board of Revenue Act, 2007; \r\n(22) “financial year” means the period from 1 st July of a year to 30 th June of \r\nthe following year; \r\n(23) “firm” m","quote_sha256":"812a6a1d8dd03dcdda882660dd430b48ed1dfd20334b89c68ca6a734d6c43d33","reader_fragment":"p-12399-14182-d2ce7e73b7d43162","reader_url":"/laws/punjab-code-359161c3baf4773d#p-12399-14182-d2ce7e73b7d43162","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-01815ff9775b96afaf82","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":34070,"character_end":34093,"quote":"8. Open market price.– ","quote_sha256":"6966290365f0c5b1fe5bd0c7516540bfc032084b92b454b146df3ac5d5d63922","reader_fragment":"p-33453-35211-716b1e61bf8fb4bf","reader_url":"/laws/punjab-code-359161c3baf4773d#p-33453-35211-716b1e61bf8fb4bf","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-33453-35211-716b1e61bf8fb4bf","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":15175,"character_end":15184,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-14182-15966-0a7cf300813e54db","reader_url":"/laws/punjab-code-359161c3baf4773d#p-14182-15966-0a7cf300813e54db","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":15005,"character_end":15414,"quote":" the official Gazette specify;] \r\n(27) “officer of the Authority” means any officer of the Authority; \r\n(28) “open market price” shall have the meaning as given to it in section 8; \r\n \r\n7Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Ex traordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n8Inserted by t","quote_sha256":"56bfb362922cd1159f549fec879e6082711e98bb732ce921cc451b57fbd9e38e","reader_fragment":"p-14182-15966-0a7cf300813e54db","reader_url":"/laws/punjab-code-359161c3baf4773d#p-14182-15966-0a7cf300813e54db","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-436ea492b04c5c73ecba","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"42","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":103428,"character_end":103450,"quote":"42. Special Judges .– ","quote_sha256":"e8d32a2a444cb93049016c4bd0b3a8e1eee7d7518941e6dea38b3ef80d568dc4","reader_fragment":"p-101986-103765-67670db0e0528695","reader_url":"/laws/punjab-code-359161c3baf4773d#p-101986-103765-67670db0e0528695","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-101986-103765-67670db0e0528695","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":19948,"character_end":19958,"quote":"section 42","quote_sha256":"234bed30d892729e03c621f6ed386a20c12479dc0ec1aa7fea1078642cc53fd6","reader_fragment":"p-19445-21190-ced7d65cd34f071a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-19445-21190-ced7d65cd34f071a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":19778,"character_end":20188,"quote":"embles with, the other s ervice in character, quality, quantity, \r\nfunctionality, materials, or reputation; \r\n(41) “Special Judge” means a Special Judge appointed under section 42; \r\n15\r\n[(41A) “Standard Rate” means sixteen percent;] \r\n(42) “tax” means and includes– \r\n \r\n13Inserted by the Punjab Finance Act 202 5 (LVIII of 2025), published in the P","quote_sha256":"278d206233aa4277028e74789814d40f457cd66f27906e969c3ea9fb8ad478b0","reader_fragment":"p-19445-21190-ced7d65cd34f071a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-19445-21190-ced7d65cd34f071a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-87cf85eb86ecf3ea15f4","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":21954,"character_end":21976,"quote":"3. Taxable service .– ","quote_sha256":"3ad295d584343080f390e7035ed0f55e2cd9e5a49ece12075e71b2fa817d4edf","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-21190-22951-c96de298232a5fcd","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":21846,"character_end":21855,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":21676,"character_end":22085,"quote":"ne month or such other period as the \r\nAuthority may, by notification in the official Gazette, specify; \r\n(45) “taxable service” shall have the meaning as given to it in section 3; and \r\n(46) “value of a taxable service” shall have the meaning as given to it in \r\nsection 7. \r\n3. Taxable service .– (1) Subject to 18[section 3A, all services are taxable under \r\nthis Act, including but not limited to the ser","quote_sha256":"72e96f60aca76fe55231bada48453f5d5d82b0f37e4992ae343c7d4808dbac20","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-bcb200fc001292d3f190","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":30765,"character_end":30797,"quote":"7. Value of a taxable service.– ","quote_sha256":"41d5b4d4bbf4901cae1741df375b11500cc5fa4015e7ca91567681f9034393ef","reader_fragment":"p-29995-31722-b45cda3ce89fc4fe","reader_url":"/laws/punjab-code-359161c3baf4773d#p-29995-31722-b45cda3ce89fc4fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-29995-31722-b45cda3ce89fc4fe","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":21941,"character_end":21950,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":21771,"character_end":22180,"quote":"specify; \r\n(45) “taxable service” shall have the meaning as given to it in section 3; and \r\n(46) “value of a taxable service” shall have the meaning as given to it in \r\nsection 7. \r\n3. Taxable service .– (1) Subject to 18[section 3A, all services are taxable under \r\nthis Act, including but not limited to the services ] listed in Second Schedule, which is \r\nprovided by a person from his office or place of ","quote_sha256":"7cbb40445c8cdcb4cf71daf6cf008e46d67bc735c56924da05c5f961e2e954ee","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-f5522015ad252f395f65","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"3A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":24699,"character_end":24936,"quote":"22[3A. Tax -free serv ices.– Notwithstanding anything contained in this Act and \r\nsubject to any condition and to the extent specified therein; all services mentioned in \r\nthe First Schedule shall be tax-free services under this Act.] \r\n","quote_sha256":"093443f43748d1856e8bebb4348f59043c8d239b44b3eb76cb9b3c0b3f78a08c","reader_fragment":"p-24699-26497-c152aad4e1179c3a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-24699-26497-c152aad4e1179c3a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"provision-3a-24699","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":21994,"character_end":22004,"quote":"section 3A","quote_sha256":"630c8088647990e346617c7f51fe6bb420c5ec9f16046043f0279a1ce9b083b8","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":21824,"character_end":22234,"quote":"ing as given to it in section 3; and \r\n(46) “value of a taxable service” shall have the meaning as given to it in \r\nsection 7. \r\n3. Taxable service .– (1) Subject to 18[section 3A, all services are taxable under \r\nthis Act, including but not limited to the services ] listed in Second Schedule, which is \r\nprovided by a person from his office or place of business in the Punjab in the course \r\nof an economic ","quote_sha256":"b09c818d91d1404a4397d548edd9ae645a8f45044824054c3b44cf6b62a9db64","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-056914a912b819dad827","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":34070,"character_end":34093,"quote":"8. Open market price.– ","quote_sha256":"6966290365f0c5b1fe5bd0c7516540bfc032084b92b454b146df3ac5d5d63922","reader_fragment":"p-33453-35211-716b1e61bf8fb4bf","reader_url":"/laws/punjab-code-359161c3baf4773d#p-33453-35211-716b1e61bf8fb4bf","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-33453-35211-716b1e61bf8fb4bf","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":31346,"character_end":31355,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-29995-31722-b45cda3ce89fc4fe","reader_url":"/laws/punjab-code-359161c3baf4773d#p-29995-31722-b45cda3ce89fc4fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":31176,"character_end":31585,"quote":"ation for a service is in kind or is partly in kind and \r\npartly in money, the value of the service shall mean the open market price of the \r\nservice as determined under section 8 excluding the amount of the tax. \r\n(3) In case the person who provides the service and the recipient of the \r\nservice are associated persons and the service is supplied for no consideration or for \r\na consideration which is lowe","quote_sha256":"8f572bd6b62f6223ab667cac0ea3a19ac1bd212edcad306f56ccc5fc44c576d8","reader_fragment":"p-29995-31722-b45cda3ce89fc4fe","reader_url":"/laws/punjab-code-359161c3baf4773d#p-29995-31722-b45cda3ce89fc4fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-2175f73709e986e2ab1f","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":21954,"character_end":21976,"quote":"3. Taxable service .– ","quote_sha256":"3ad295d584343080f390e7035ed0f55e2cd9e5a49ece12075e71b2fa817d4edf","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-21190-22951-c96de298232a5fcd","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":38170,"character_end":38179,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-37007-38779-8d7a0ed83f2c64d9","reader_url":"/laws/punjab-code-359161c3baf4773d#p-37007-38779-8d7a0ed83f2c64d9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":38000,"character_end":38409,"quote":"ction (1) at any time after affording an opportunity of being heard.] \r\n11. Person liable to pay tax .– (1) Where a service is taxable by virtue of sub -\r\nsection (1) of section 3, the liability to pay the tax shall be on the registered person \r\nproviding the service. \r\n(2) Where a service is taxable by virtue of sub -section (2) of section 3, the \r\nliability to pay the tax shall be on the person receiving","quote_sha256":"cae7deceaf728c34b8367c54bf014bff9a97a7dd4454faaed0c161ca849e00b4","reader_fragment":"p-37007-38779-8d7a0ed83f2c64d9","reader_url":"/laws/punjab-code-359161c3baf4773d#p-37007-38779-8d7a0ed83f2c64d9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-9fc6a1500c1d137aefba","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":21954,"character_end":21976,"quote":"3. Taxable service .– ","quote_sha256":"3ad295d584343080f390e7035ed0f55e2cd9e5a49ece12075e71b2fa817d4edf","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-21190-22951-c96de298232a5fcd","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":38335,"character_end":38344,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-37007-38779-8d7a0ed83f2c64d9","reader_url":"/laws/punjab-code-359161c3baf4773d#p-37007-38779-8d7a0ed83f2c64d9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":38165,"character_end":38574,"quote":") of section 3, the liability to pay the tax shall be on the registered person \r\nproviding the service. \r\n(2) Where a service is taxable by virtue of sub -section (2) of section 3, the \r\nliability to pay the tax shall be on the person receiving the service. \r\n(3) The Authority may, by notification in the official Gazette, specify the \r\nservice or services in respect of which the liability to pay tax shal","quote_sha256":"bff6c5b2bed0d8f2ac10fb16f42a68fd6596d30852be1e4744592df665c5e3e6","reader_fragment":"p-37007-38779-8d7a0ed83f2c64d9","reader_url":"/laws/punjab-code-359161c3baf4773d#p-37007-38779-8d7a0ed83f2c64d9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-d6a68293e61e310cd6c1","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"19","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":64636,"character_end":64710,"quote":"19. Joint and several liability of registered persons where tax unpaid .– ","quote_sha256":"e26932735458717b136dfc28c27fd244b9a952767158ad7ec4b64dd3c9ed2b85","reader_fragment":"p-63431-65221-f13974d838edd224","reader_url":"/laws/punjab-code-359161c3baf4773d#p-63431-65221-f13974d838edd224","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-63431-65221-f13974d838edd224","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":38883,"character_end":38893,"quote":"section 19","quote_sha256":"8b5037d2a57e79d0f604a421610c7066e6226909af7b622e7db425409ab1585e","reader_fragment":"p-38779-40537-f915c16061f46102","reader_url":"/laws/punjab-code-359161c3baf4773d#p-38779-40537-f915c16061f46102","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":38713,"character_end":39123,"quote":"tained in this section shall prevent the collection of tax from \r\na different person if that person is made separately or jointly or severally liable for \r\nthe tax under section 19. \r\n \r\n29Omitted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gaz ette (Extraordinary), dated: 29 June \r\n2016, pp. 6083-6092, s.8: it came into fo","quote_sha256":"620b157ac53089655d79c99edcfef62c382b74e37ad3d0007ad017afe54cd015","reader_fragment":"p-37007-38779-8d7a0ed83f2c64d9","reader_url":"/laws/punjab-code-359161c3baf4773d#p-37007-38779-8d7a0ed83f2c64d9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-6536c5dfe90c71789292","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"1","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":4752,"character_end":4795,"quote":"1. Short title, extent and commencement .– ","quote_sha256":"9fbb2cbb7bd643f218d6a026716db4a17d34391218bdedb09972f3f03c02c66b","reader_fragment":"p-3557-5311-a2a6d14862b9b370","reader_url":"/laws/punjab-code-359161c3baf4773d#p-3557-5311-a2a6d14862b9b370","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-3557-5311-a2a6d14862b9b370","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":39775,"character_end":39784,"quote":"section 1","quote_sha256":"e8edaa4ef082870dfe6a4cfdd6cd64c0367ac840fc4e95457f39577e769ca207","reader_fragment":"p-38779-40537-f915c16061f46102","reader_url":"/laws/punjab-code-359161c3baf4773d#p-38779-40537-f915c16061f46102","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":39605,"character_end":40014,"quote":" th June \r\n2025, pp. 5437-5449, s.6: it came into force on 1st July 2025. \r\n33\r\n[11A. Liability of a registered person .–Subject to the provisions of subsection (1) \r\nof section 1 1, where a registered person receiving the taxable service fails to make \r\npayment of the tax to a service provider within one hundred and eighty days from the \r\ndate of the tax invoice and such service provider has also not made","quote_sha256":"e095cd5458755c5c5eece4dbc3731d2f0b99b4ed998da9f2cf7c8db50d1deac7","reader_fragment":"p-38779-40537-f915c16061f46102","reader_url":"/laws/punjab-code-359161c3baf4773d#p-38779-40537-f915c16061f46102","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-0e8842df361ac453440d","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"16A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":48884,"character_end":49204,"quote":"[16A. Certain transactions not admissible .– (1) Notwithstanding anything \r\ncontained in this Act or any other law for the time being in force, \r\n44\r\n[payment of \r\n \r\n38Substituted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (E","quote_sha256":"d790b75a884827144b15adaf19bdf6a7e7195f9e04d3a230b12f7e1f99051925","reader_fragment":"p-47637-49426-ed99e15d7157adca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-47637-49426-ed99e15d7157adca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"provision-16a-48884","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":47353,"character_end":47364,"quote":"section 16A","quote_sha256":"412578464318ebac45acdfbc49fffb8e8817ee3a118517564b78ab1c258c7100","reader_fragment":"p-45868-47637-4ee06a5087006df7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-45868-47637-4ee06a5087006df7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":47183,"character_end":47594,"quote":"d, but the Authority may dis allow or subject to additional conditions may \r\nrestrict such deduction in cases or with respect to taxable services or goods \r\nspecified in section 16A or section 16B or the rules. \r\n39\r\n[(2) Subject to provisions of section 16A or section 16B or to such \r\nconditions and restrictions as may be prescribed, the Authority may allow a \r\nregistered person to claim adjustment, deducti","quote_sha256":"28cdea490630a4bc6cb6556ac7026ffd69d5729bea383e9847ddd152603d2dea","reader_fragment":"p-45868-47637-4ee06a5087006df7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-45868-47637-4ee06a5087006df7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a8eaefdd8687323f18c9","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"16B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":52076,"character_end":52107,"quote":"16B. Tax credit not allowed .– ","quote_sha256":"d71168c105d53c00551e222983342579aedc79fa019b664a34d6a2505a0f65e1","reader_fragment":"p-51158-52903-3247dedaf39ac656","reader_url":"/laws/punjab-code-359161c3baf4773d#p-51158-52903-3247dedaf39ac656","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-51158-52903-3247dedaf39ac656","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":47368,"character_end":47379,"quote":"section 16B","quote_sha256":"e0b27ac223240ee5efe80e6a28a9de8fb579d303a5427de1b0e6a99560445015","reader_fragment":"p-45868-47637-4ee06a5087006df7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-45868-47637-4ee06a5087006df7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":47198,"character_end":47609,"quote":"ority may dis allow or subject to additional conditions may \r\nrestrict such deduction in cases or with respect to taxable services or goods \r\nspecified in section 16A or section 16B or the rules. \r\n39\r\n[(2) Subject to provisions of section 16A or section 16B or to such \r\nconditions and restrictions as may be prescribed, the Authority may allow a \r\nregistered person to claim adjustment, deduction, or refund i","quote_sha256":"465a30a0a8d1066081c457f21e637322f85ea05940c150f9eed617e52b3ad78f","reader_fragment":"p-45868-47637-4ee06a5087006df7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-45868-47637-4ee06a5087006df7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-b82c83d90883f61928a3","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"16A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":48884,"character_end":49204,"quote":"[16A. Certain transactions not admissible .– (1) Notwithstanding anything \r\ncontained in this Act or any other law for the time being in force, \r\n44\r\n[payment of \r\n \r\n38Substituted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (E","quote_sha256":"d790b75a884827144b15adaf19bdf6a7e7195f9e04d3a230b12f7e1f99051925","reader_fragment":"p-47637-49426-ed99e15d7157adca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-47637-49426-ed99e15d7157adca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"provision-16a-48884","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":47430,"character_end":47441,"quote":"section 16A","quote_sha256":"412578464318ebac45acdfbc49fffb8e8817ee3a118517564b78ab1c258c7100","reader_fragment":"p-45868-47637-4ee06a5087006df7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-45868-47637-4ee06a5087006df7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":47260,"character_end":47671,"quote":"restrict such deduction in cases or with respect to taxable services or goods \r\nspecified in section 16A or section 16B or the rules. \r\n39\r\n[(2) Subject to provisions of section 16A or section 16B or to such \r\nconditions and restrictions as may be prescribed, the Authority may allow a \r\nregistered person to claim adjustment, deduction, or refund in respect of the tax paid \r\nor payable under any other law in ","quote_sha256":"883743f9abff9194c84348cd8041cd8d5893b4afbf2dcd4aa43cefe6789896de","reader_fragment":"p-45868-47637-4ee06a5087006df7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-45868-47637-4ee06a5087006df7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-57cdd914ba25fe28b448","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"16B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":52076,"character_end":52107,"quote":"16B. Tax credit not allowed .– ","quote_sha256":"d71168c105d53c00551e222983342579aedc79fa019b664a34d6a2505a0f65e1","reader_fragment":"p-51158-52903-3247dedaf39ac656","reader_url":"/laws/punjab-code-359161c3baf4773d#p-51158-52903-3247dedaf39ac656","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-51158-52903-3247dedaf39ac656","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":47445,"character_end":47456,"quote":"section 16B","quote_sha256":"e0b27ac223240ee5efe80e6a28a9de8fb579d303a5427de1b0e6a99560445015","reader_fragment":"p-45868-47637-4ee06a5087006df7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-45868-47637-4ee06a5087006df7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":47275,"character_end":47686,"quote":"eduction in cases or with respect to taxable services or goods \r\nspecified in section 16A or section 16B or the rules. \r\n39\r\n[(2) Subject to provisions of section 16A or section 16B or to such \r\nconditions and restrictions as may be prescribed, the Authority may allow a \r\nregistered person to claim adjustment, deduction, or refund in respect of the tax paid \r\nor payable under any other law in for any taxable","quote_sha256":"a69e9bfad08005abf33065aae9c31e243dea910c89aa47d24c6115c09a9be970","reader_fragment":"p-45868-47637-4ee06a5087006df7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-45868-47637-4ee06a5087006df7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-eee6710eb24b203f10d3","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"16C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":57885,"character_end":58205,"quote":"[16C. Extent of adjustment of input tax. – (1) Notwithstanding anything contained \r\nin this Act, a registered person shall not be allowed to adjust input tax in a tax period \r\nin excess of \r\n53\r\n[54[eighty]] percent of the output tax for that tax period. \r\n(2) The Authority may by notification in the official Gazette e","quote_sha256":"b4702cbf71bfcc85f928708c15e55c39990fa4f54de86ef0cb7c7984ff8d57d8","reader_fragment":"p-56415-58142-f4504dfeafe851da","reader_url":"/laws/punjab-code-359161c3baf4773d#p-56415-58142-f4504dfeafe851da","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"provision-16c-57885","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":58392,"character_end":58403,"quote":"section 16C","quote_sha256":"8405b72d0a914ba9f9a6a5de9a53cc67ec550ab747bbc7146b44f45bfd94d94d","reader_fragment":"p-58142-59920-30b1605438e30630","reader_url":"/laws/punjab-code-359161c3baf4773d#p-58142-59920-30b1605438e30630","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":58222,"character_end":58633,"quote":"on or class of persons from the purview of sub section (1).] \r\n55[16CC. Adjustment of input tax on certain goods and services .– \r\nNotwithstanding anything contained in section 16C and subject to section 16B, input \r\n \r\n50Inserted by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n202","quote_sha256":"e93e3288c96a9907409af52aca71bf9095c9950b9f73981443d3b7d85eb14b0e","reader_fragment":"p-58142-59920-30b1605438e30630","reader_url":"/laws/punjab-code-359161c3baf4773d#p-58142-59920-30b1605438e30630","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5b8bf4bab82c9d1586f5","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"16B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":52076,"character_end":52107,"quote":"16B. Tax credit not allowed .– ","quote_sha256":"d71168c105d53c00551e222983342579aedc79fa019b664a34d6a2505a0f65e1","reader_fragment":"p-51158-52903-3247dedaf39ac656","reader_url":"/laws/punjab-code-359161c3baf4773d#p-51158-52903-3247dedaf39ac656","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-51158-52903-3247dedaf39ac656","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":58419,"character_end":58430,"quote":"section 16B","quote_sha256":"e0b27ac223240ee5efe80e6a28a9de8fb579d303a5427de1b0e6a99560445015","reader_fragment":"p-58142-59920-30b1605438e30630","reader_url":"/laws/punjab-code-359161c3baf4773d#p-58142-59920-30b1605438e30630","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":58249,"character_end":58660,"quote":" the purview of sub section (1).] \r\n55[16CC. Adjustment of input tax on certain goods and services .– \r\nNotwithstanding anything contained in section 16C and subject to section 16B, input \r\n \r\n50Inserted by the Punjab Finance Act 202 5 (LVIII of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2025, pp. 5437-5449, s.7(b): i","quote_sha256":"5c4111625bda49b3e411a50c125d5359889acd582f1f495c0f6fb7b349f74f63","reader_fragment":"p-58142-59920-30b1605438e30630","reader_url":"/laws/punjab-code-359161c3baf4773d#p-58142-59920-30b1605438e30630","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-0b9af592aa8ce8f405e1","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"69","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":172755,"character_end":172791,"quote":"69. Alternate dispute resolution .– ","quote_sha256":"71c4a951e73dd3c4518a35cdac3844a3cc518b8f0f20a778b0b039852b956754","reader_fragment":"p-172645-174393-cdf985cda364d54e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-172645-174393-cdf985cda364d54e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-172645-174393-cdf985cda364d54e","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":69409,"character_end":69419,"quote":"section 69","quote_sha256":"6e0dcfd5ad5e7b525df137a28643d1fe6bfdf6b1b7be2b0844589498de40bcf8","reader_fragment":"p-68696-70468-eb290d8261363644","reader_url":"/laws/punjab-code-359161c3baf4773d#p-68696-70468-eb290d8261363644","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":69239,"character_end":69649,"quote":"] \r\n(4) In computing the period specified in sub -section (3), any period during \r\nwhich the proceedings are adjourned on account of a stay order or proceedings \r\nunder section 69 \r\n61\r\n[*****] shall be excluded. \r\n(5) An order passed by an officer under sub-section (1) may be further \r\namended as may be necessary when on the basis of any additional information \r\nacquired during an audit, inquiry, inspect","quote_sha256":"8f369fee0382b83250ba506d9a8b89c0d6b63127a06bd20c4d81fe5b2e83226e","reader_fragment":"p-68696-70468-eb290d8261363644","reader_url":"/laws/punjab-code-359161c3baf4773d#p-68696-70468-eb290d8261363644","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-5951ad31cfe6921f083c","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"24","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":67539,"character_end":67564,"quote":"24. Assessment of tax .– ","quote_sha256":"69f84d2aa659eb505d2e1db37c4a041e5307b52f2bfe63446fd381a378731167","reader_fragment":"p-67014-68696-57ac148938d4bb20","reader_url":"/laws/punjab-code-359161c3baf4773d#p-67014-68696-57ac148938d4bb20","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-67014-68696-57ac148938d4bb20","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":70051,"character_end":70061,"quote":"section 24","quote_sha256":"78c7b2d07c36df062576f6a18d78f213270443baeaaab679583fa91151079229","reader_fragment":"p-68696-70468-eb290d8261363644","reader_url":"/laws/punjab-code-359161c3baf4773d#p-68696-70468-eb290d8261363644","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":69881,"character_end":70291,"quote":" (3) and (4) shall be applicable to an \r\norder passed under subsection (5). \r\n62\r\n[24A. Determination of minimum tax liability .– Notwithstanding anything \r\ncontained in section 24, where a registered person fails to file a return, an officer of \r\nthe Authority, shall, subject to such conditions as specified by the Authority, \r\ndetermine the minimum tax liability of the registered person.] \r\nCHAPTER IV \r\nR","quote_sha256":"d5f2a8a998e86e198edca010226f8fe6eb3fa7e62d210bd0e8273c8dcb243113","reader_fragment":"p-68696-70468-eb290d8261363644","reader_url":"/laws/punjab-code-359161c3baf4773d#p-68696-70468-eb290d8261363644","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-1b8d243557b35240b370","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":21954,"character_end":21976,"quote":"3. Taxable service .– ","quote_sha256":"3ad295d584343080f390e7035ed0f55e2cd9e5a49ece12075e71b2fa817d4edf","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-21190-22951-c96de298232a5fcd","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":70979,"character_end":70988,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-70468-72193-1f15d435a1ae8d20","reader_url":"/laws/punjab-code-359161c3baf4773d#p-70468-72193-1f15d435a1ae8d20","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":70809,"character_end":71218,"quote":" Authority may, by notification in \r\nthe official Gazette, prescribe. \r\n(3) A person who receives a service, which is a taxable service by virtue of \r\nsub-section (2) of section 3, and is not a registered person shall be deemed to be a \r\nregistered person for the purposes of the tax period in which– \r\n(a) such person receives the service; \r\n \r\n60Sub","quote_sha256":"caa28de05c321617961b139ba9b9a3ccac977f121f1124c886de98239cb5257e","reader_fragment":"p-70468-72193-1f15d435a1ae8d20","reader_url":"/laws/punjab-code-359161c3baf4773d#p-70468-72193-1f15d435a1ae8d20","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-d6e9c71812916dc0fd70","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":70305,"character_end":70324,"quote":"25. Registration.– ","quote_sha256":"1596e3ee03ebcbe2986e8474fd5c10d4ccab8474986d57a41dd529ba074d9068","reader_fragment":"p-68696-70468-eb290d8261363644","reader_url":"/laws/punjab-code-359161c3baf4773d#p-68696-70468-eb290d8261363644","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-68696-70468-eb290d8261363644","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":78450,"character_end":78460,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-77488-79209-31acd3f0e92393fa","reader_url":"/laws/punjab-code-359161c3baf4773d#p-77488-79209-31acd3f0e92393fa","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":78280,"character_end":78690,"quote":"d to be registered under this \r\nAct. \r\n(2) Where any person registered under this Act believes that he does n ot \r\nsatisfy the requirements for registration specified in section 25, he may make an \r\napplication to the \r\n77\r\n[Commissioner] to be de-registered. \r\n(3) If upon receiving such an application, the \r\n78\r\n[Commissioner] is satisfied \r\nthat the person is not required to be registered under this Act ","quote_sha256":"6282edd562528468bb56682f91f3fe9b2449a85b3786178c628c9c81d3cec060","reader_fragment":"p-77488-79209-31acd3f0e92393fa","reader_url":"/laws/punjab-code-359161c3baf4773d#p-77488-79209-31acd3f0e92393fa","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-b244b54c62d9695d97f6","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"60","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":154666,"character_end":154696,"quote":"60. Powers of adjudication .– ","quote_sha256":"607816e057ff7d2a7f3110306c127c9849dcd11168567d7551b2415a6544fcac","reader_fragment":"p-153143-154919-ec7da7c16c145008","reader_url":"/laws/punjab-code-359161c3baf4773d#p-153143-154919-ec7da7c16c145008","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-153143-154919-ec7da7c16c145008","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":90223,"character_end":90233,"quote":"section 60","quote_sha256":"b6d310694f391f85b34c7ad2f61b727a65e34c5062d490ca1527b8ceb770d7ce","reader_fragment":"p-89814-91577-38c6b903aeffefa3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-89814-91577-38c6b903aeffefa3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":90053,"character_end":90463,"quote":"the rules. \r\n(6) After completion of the audit under this section or any other provision of \r\nthis Act or the rules, an officer having pecuniary jurisdiction in terms of section 60 \r\nshall, if required, pass an order determining the correct amount of payable tax, \r\ncharging default surcharge and imposing a penalty. \r\n(7) Notwithstanding the penalties prescribed in section 48– \r\n(a) if a registered person wi","quote_sha256":"04158f90f3de02a2144853a335718364c374f6dbc4949502383791f26eb16e7e","reader_fragment":"p-89814-91577-38c6b903aeffefa3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-89814-91577-38c6b903aeffefa3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-35d593450c6f9dd70ca1","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"48","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":107802,"character_end":107832,"quote":"48. Offences and penalties .– ","quote_sha256":"8556eeb934498b5fdfa0e67e1946b3e26e42fbe7486237e121b822c16f747490","reader_fragment":"p-107299-109069-c4d0bd635d3aa7c7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-107299-109069-c4d0bd635d3aa7c7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-107299-109069-c4d0bd635d3aa7c7","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":90420,"character_end":90430,"quote":"section 48","quote_sha256":"d6c143f13b59f53e26c53231f54c509e39c7a5317bcaa47dbec903506a7ef5a5","reader_fragment":"p-89814-91577-38c6b903aeffefa3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-89814-91577-38c6b903aeffefa3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":90250,"character_end":90660,"quote":"ired, pass an order determining the correct amount of payable tax, \r\ncharging default surcharge and imposing a penalty. \r\n(7) Notwithstanding the penalties prescribed in section 48– \r\n(a) if a registered person wishes to deposit the amount of the tax short \r\npaid or evaded along with default surcharge voluntarily, whenever it \r\ncomes to his notice, he may, before receipt of notice of aud it, file a \r\nrevise","quote_sha256":"66f144dbf707be5c8b253459609f3a676a7fbbb026577604eda51624e432adc3","reader_fragment":"p-89814-91577-38c6b903aeffefa3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-89814-91577-38c6b903aeffefa3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-16608e587eeb577e07a5","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"49","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":132888,"character_end":132913,"quote":"49. Default surcharge .– ","quote_sha256":"ddf101a4c685fe1dcec3cd6bc444977baf568a13198ad6fa5920e5e43fb4be85","reader_fragment":"p-132110-133849-5a97c854671146dd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-132110-133849-5a97c854671146dd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-132110-133849-5a97c854671146dd","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":91765,"character_end":91775,"quote":"section 49","quote_sha256":"a8bcf7a8a3a631f27e103bcf4aec61914bec1ca090820206f6e52494cbc785fe","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":91595,"character_end":92005,"quote":"ce of show cause notice in lieu of the audit report, he \r\nmay file a revised return and may deposit the short paid or evaded \r\namount of the tax, default surcharge under section 49 and twenty per \r\ncent of the penalty payable under section 48, in which case the show \r\ncause notice in lieu of the audit report shall not be issued in the matter; \r\n(c) if a registered person wishes to deposit the amount of ta","quote_sha256":"ff1040b771447e2f3f73914e4f64c8f1828dcea421e8908b5fef730ffabcc3f6","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-7d423d130889dc4e0849","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"48","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":107802,"character_end":107832,"quote":"48. Offences and penalties .– ","quote_sha256":"8556eeb934498b5fdfa0e67e1946b3e26e42fbe7486237e121b822c16f747490","reader_fragment":"p-107299-109069-c4d0bd635d3aa7c7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-107299-109069-c4d0bd635d3aa7c7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-107299-109069-c4d0bd635d3aa7c7","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":91828,"character_end":91838,"quote":"section 48","quote_sha256":"d6c143f13b59f53e26c53231f54c509e39c7a5317bcaa47dbec903506a7ef5a5","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":91658,"character_end":92068,"quote":"ile a revised return and may deposit the short paid or evaded \r\namount of the tax, default surcharge under section 49 and twenty per \r\ncent of the penalty payable under section 48, in which case the show \r\ncause notice in lieu of the audit report shall not be issued in the matter; \r\n(c) if a registered person wishes to deposit the amount of tax short paid or \r\nevaded along with default surcha rge after is","quote_sha256":"31158a506bfb8a6b5861175e2eec7ee63a5986f378dec3d5fd7266b77d66c752","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-9cd474b646379144f3d8","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"49","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":132888,"character_end":132913,"quote":"49. Default surcharge .– ","quote_sha256":"ddf101a4c685fe1dcec3cd6bc444977baf568a13198ad6fa5920e5e43fb4be85","reader_fragment":"p-132110-133849-5a97c854671146dd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-132110-133849-5a97c854671146dd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-132110-133849-5a97c854671146dd","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":92214,"character_end":92224,"quote":"section 49","quote_sha256":"a8bcf7a8a3a631f27e103bcf4aec61914bec1ca090820206f6e52494cbc785fe","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":92044,"character_end":92454,"quote":"ault surcha rge after issuance of show cause \r\nnotice, he may file a revised return and may deposit the short paid or \r\nevaded amount of the tax, default surcharge under section 49, and fifty \r\nper cent of the penalty payable under section 48 and, thereafter, the \r\nshow cause notice shall abate. \r\n34. Special audit by chartered accountants or cost accountants .– \r\n96\r\n[(1) The \r\nAuthority may, by notificat","quote_sha256":"ef61cc51571f1c8529631a6451671e16b18e748aceb0c08107c70d2c88943fcb","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-fee65b53b3495dc8205d","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"48","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":107802,"character_end":107832,"quote":"48. Offences and penalties .– ","quote_sha256":"8556eeb934498b5fdfa0e67e1946b3e26e42fbe7486237e121b822c16f747490","reader_fragment":"p-107299-109069-c4d0bd635d3aa7c7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-107299-109069-c4d0bd635d3aa7c7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-107299-109069-c4d0bd635d3aa7c7","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":92276,"character_end":92286,"quote":"section 48","quote_sha256":"d6c143f13b59f53e26c53231f54c509e39c7a5317bcaa47dbec903506a7ef5a5","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":92106,"character_end":92516,"quote":"file a revised return and may deposit the short paid or \r\nevaded amount of the tax, default surcharge under section 49, and fifty \r\nper cent of the penalty payable under section 48 and, thereafter, the \r\nshow cause notice shall abate. \r\n34. Special audit by chartered accountants or cost accountants .– \r\n96\r\n[(1) The \r\nAuthority may, by notification in the official Gazette, appoint a Chartered Accountant \r\n","quote_sha256":"a4d2f7457ea303a14211764f0c908ba7280b4891972b170336156e8fe341335d","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-7c1b1c25ff583e24fbfe","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"39","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":98318,"character_end":98351,"quote":"39. Appointment of authorities.– ","quote_sha256":"18e51a3434ca5fa94b3c600f9d90e2cbf245d8bedbbc05bbdfccc33924d2a4f4","reader_fragment":"p-96758-98480-627e3f9479af640f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-96758-98480-627e3f9479af640f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-96758-98480-627e3f9479af640f","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":93062,"character_end":93072,"quote":"section 39","quote_sha256":"6624853ac77e10f5188a32c559dade5cd5338bc7a462a66d8791c498611dc957","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":92892,"character_end":93302,"quote":"audit or both of the records of any \r\nregistered person.] \r\n(2) Notwithstanding that the records of a registered person have been \r\naudited by an officer appointed under section 39, the Authority or a Commissioner \r\nmay direc t an auditor appointed under sub -section (1) to audit the records of any \r\nregistered person for the same period. \r\n(3) An auditor appointed under sub -section (1), shall have such p","quote_sha256":"15feaee05b4eea6c81b2ceb702cf6b2b23596051b11c396d1cb9adbbd62c85ff","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-9bc8e948fba46443ab20","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"33","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":88266,"character_end":88291,"quote":"33. Audit proceedings .– ","quote_sha256":"5d6125dfc2071d8257ef9ebe2dc92adb0305fa6078b4d9b610509ae1681433b4","reader_fragment":"p-88017-89814-ba61719abcd58a85","reader_url":"/laws/punjab-code-359161c3baf4773d#p-88017-89814-ba61719abcd58a85","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-88017-89814-ba61719abcd58a85","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":93900,"character_end":93910,"quote":"section 33","quote_sha256":"9f5975fe9731647a19e175fca38ccb570c6227fa0e82d503977fbf8c00dbf773","reader_fragment":"p-93313-95029-bb4ffa64838a5121","reader_url":"/laws/punjab-code-359161c3baf4773d#p-93313-95029-bb4ffa64838a5121","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":93730,"character_end":94140,"quote":"th similar audit of a registered person being \r\nconducted by FBR or any other provincial administrations of sales tax on services.] \r\n(4) For purposes of this section or section 33, t he audit of records includes \r\naudit of the tax affairs of the registered person under this Act and the rules. \r\nCHAPTER VI \r\nRETURNS \r\n35. Return.– \r\n98\r\n[(1) Every registered person shall furnish to the Authority, not later","quote_sha256":"b80be5c3d37949fdda7a88c36c941f9b0d68e3ea3280676a39e6973c6df2d500","reader_fragment":"p-93313-95029-bb4ffa64838a5121","reader_url":"/laws/punjab-code-359161c3baf4773d#p-93313-95029-bb4ffa64838a5121","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-ef0d47b7113c97384036","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"35","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":94051,"character_end":94371,"quote":"35. Return.– \r\n98\r\n[(1) Every registered person shall furnish to the Authority, not later \r\nthan the due date, a true, correct and pro perly filled-up return in the form notified by \r\n \r\n96Substituted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015","quote_sha256":"286ddcd9c1bc0970ee6de868d500486391f131fec6a845ad6ff81aa0283708b6","reader_fragment":"p-93313-95029-bb4ffa64838a5121","reader_url":"/laws/punjab-code-359161c3baf4773d#p-93313-95029-bb4ffa64838a5121","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"provision-35-94051","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":96922,"character_end":96934,"quote":"section \r\n35","quote_sha256":"0d322634496fdd810c856145f200664056dcd7ad3adaeec81e1baf193762bef0","reader_fragment":"p-96758-98480-627e3f9479af640f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-96758-98480-627e3f9479af640f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":96752,"character_end":97164,"quote":"ong \r\ndeclaration made therein and to deposit any amount of the tax not paid or short paid. \r\n36. Special returns.– In addition to the return or returns specified under section \r\n35, the Commissioner may require any person, whether registered or not, to furnish \r\na return (whether on his own behalf or as an agent or trustee) in a prescribed form \r\nand such person shall furnish the return not later than the ","quote_sha256":"2da89f3d2893df3627697bbda82a3271889f3fcf2d50c138768d89e1d2d53806","reader_fragment":"p-95029-96758-6511b3d1b3903f8e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-95029-96758-6511b3d1b3903f8e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f16114e0dfd97279aff4","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"29","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":78143,"character_end":78165,"quote":"29. De-registration.– ","quote_sha256":"b2c57da9d95ea215a05490f5d0810974d7e5b4659db97e449006b2daa65729a5","reader_fragment":"p-77488-79209-31acd3f0e92393fa","reader_url":"/laws/punjab-code-359161c3baf4773d#p-77488-79209-31acd3f0e92393fa","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-77488-79209-31acd3f0e92393fa","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":97271,"character_end":97281,"quote":"section 29","quote_sha256":"cf05c133f2968096b899cc6fc29aa9f7f22ad3898c0a4a147236fafc44382a65","reader_fragment":"p-96758-98480-627e3f9479af640f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-96758-98480-627e3f9479af640f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":97101,"character_end":97511,"quote":"\r\nand such person shall furnish the return not later than the date specified in this \r\nregard. \r\n37. Final return.– If a person applies for de-registration in terms of section 29, he \r\nshall before such de -registration, furnish a final return to the Authority or the \r\nCommissioner in the speci fied form in such manner and at such time as may be \r\ndirected by the Authority or the Commissioner. \r\n38. Retur","quote_sha256":"660abb7d6703f44971b046384a692051bb7fd58698b27f1f10c7f79fbcc5e8e5","reader_fragment":"p-96758-98480-627e3f9479af640f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-96758-98480-627e3f9479af640f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-cf1cbf95dec7a319a814","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"39","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":98318,"character_end":98351,"quote":"39. Appointment of authorities.– ","quote_sha256":"18e51a3434ca5fa94b3c600f9d90e2cbf245d8bedbbc05bbdfccc33924d2a4f4","reader_fragment":"p-96758-98480-627e3f9479af640f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-96758-98480-627e3f9479af640f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-96758-98480-627e3f9479af640f","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":101953,"character_end":101963,"quote":"section 39","quote_sha256":"6624853ac77e10f5188a32c559dade5cd5338bc7a462a66d8791c498611dc957","reader_fragment":"p-100236-101986-55daace8c9c82e62","reader_url":"/laws/punjab-code-359161c3baf4773d#p-100236-101986-55daace8c9c82e62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":101783,"character_end":102193,"quote":"competency issues arising under this Act or the \r\nrules shall be decided by the Authority in such manner as it thinks fit. \r\n40. Powers.– (1) An officer appointed under section 39 shall exercise such \r\npowers and discharge such duties as are conferred on him under this Act and the \r\nrules and he sha ll also be empowered and competent to exercise all powers and \r\ndischarge all duties or functions conferred ","quote_sha256":"c760bd09e8f6f502c0ef9e2c9cad21c3e7a01a6881483338346d34b677688679","reader_fragment":"p-100236-101986-55daace8c9c82e62","reader_url":"/laws/punjab-code-359161c3baf4773d#p-100236-101986-55daace8c9c82e62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-a1cfd390c78f3b084072","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"1","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":4752,"character_end":4795,"quote":"1. Short title, extent and commencement .– ","quote_sha256":"9fbb2cbb7bd643f218d6a026716db4a17d34391218bdedb09972f3f03c02c66b","reader_fragment":"p-3557-5311-a2a6d14862b9b370","reader_url":"/laws/punjab-code-359161c3baf4773d#p-3557-5311-a2a6d14862b9b370","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-3557-5311-a2a6d14862b9b370","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":108664,"character_end":108675,"quote":"Section \r\n1","quote_sha256":"ddf190370c2e732da01345ef2ee9347e8ac8baf77565e858e131e5e61a6dee2f","reader_fragment":"p-107299-109069-c4d0bd635d3aa7c7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-107299-109069-c4d0bd635d3aa7c7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":108494,"character_end":108905,"quote":"es (Amendment) Act 2026 \r\n(XXXVIII of 2026), published in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.8. \r\nTABLE \r\nS. No. Offences Penalties Section \r\n1 2 3 4 \r\n1. Any person who is \r\nrequired to apply for \r\nregistration under this \r\nAct fails to make an \r\napplication for \r\nregistration before \r\nproviding any taxable \r\nservices \r\nSuch person shall be liable to \r\npay a penalty of ","quote_sha256":"bb913b3587f82ea17e3496ae632a8e0424391c03bf059e5bb8a99641a4249732","reader_fragment":"p-107299-109069-c4d0bd635d3aa7c7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-107299-109069-c4d0bd635d3aa7c7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-adc685c73f9a0aff6802","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"59","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":150868,"character_end":150917,"quote":"59. Posting of an officer to business premises.– ","quote_sha256":"b1543e282d74d9c4455cabf485a0dd8a5efa801394dc21813d1fa6c6823db2a7","reader_fragment":"p-149642-151396-e4d610df4dd4cc08","reader_url":"/laws/punjab-code-359161c3baf4773d#p-149642-151396-e4d610df4dd4cc08","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-149642-151396-e4d610df4dd4cc08","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":119463,"character_end":119473,"quote":"section 59","quote_sha256":"8e3869f9c5af091b46c1f5b642521783c235d9f3791c3483b95a1f6a0a93e2c9","reader_fragment":"p-117891-119687-2ac2f7ce9699a126","reader_url":"/laws/punjab-code-359161c3baf4773d#p-117891-119687-2ac2f7ce9699a126","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":119293,"character_end":119703,"quote":"hundred \r\nper cent of the tax payable for \r\nthe tax period to which the \r\noffence relates, whichever is \r\nhigher. \r\nSuch person shall be further \r\n136\r\n[ General \r\nand \r\nsection 59 \r\nand \r\nsection 70] \r\n \r\n130Substituted for the words “in connection with recovery of the tax” by the Punjab Finance Act 2019 (XV of 2019), published in \r\nthe Punjab Gazet","quote_sha256":"7540c1a4aca379382ffb0e09e8038fd56d5a731ff20896e88329722532c2e5d3","reader_fragment":"p-117891-119687-2ac2f7ce9699a126","reader_url":"/laws/punjab-code-359161c3baf4773d#p-117891-119687-2ac2f7ce9699a126","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-7ae8c6d4b2ee9c60f961","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"70","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":175615,"character_end":175649,"quote":"70. Recovery of arrears of tax .– ","quote_sha256":"9d6a10bae6c9201ccafb1a58c8537b4666646a6d5c05d2923b6a851a3be62c13","reader_fragment":"p-174393-176143-644a2bbcaa7ce984","reader_url":"/laws/punjab-code-359161c3baf4773d#p-174393-176143-644a2bbcaa7ce984","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-174393-176143-644a2bbcaa7ce984","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":119482,"character_end":119492,"quote":"section 70","quote_sha256":"4252d6aff5bd27ab181f44134572044965c308a85cfff9214453ba53f9dad8f6","reader_fragment":"p-117891-119687-2ac2f7ce9699a126","reader_url":"/laws/punjab-code-359161c3baf4773d#p-117891-119687-2ac2f7ce9699a126","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":119312,"character_end":119722,"quote":"of the tax payable for \r\nthe tax period to which the \r\noffence relates, whichever is \r\nhigher. \r\nSuch person shall be further \r\n136\r\n[ General \r\nand \r\nsection 59 \r\nand \r\nsection 70] \r\n \r\n130Substituted for the words “in connection with recovery of the tax” by the Punjab Finance Act 2019 (XV of 2019), published in \r\nthe Punjab Gazette (Extraordinary),","quote_sha256":"f93becd4ba639184b63c3b323522980d466a757bfb814133da5fea42c87bedc3","reader_fragment":"p-117891-119687-2ac2f7ce9699a126","reader_url":"/laws/punjab-code-359161c3baf4773d#p-117891-119687-2ac2f7ce9699a126","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-bdd1ac1384f4cc9f46a5","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"59","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":150868,"character_end":150917,"quote":"59. Posting of an officer to business premises.– ","quote_sha256":"b1543e282d74d9c4455cabf485a0dd8a5efa801394dc21813d1fa6c6823db2a7","reader_fragment":"p-149642-151396-e4d610df4dd4cc08","reader_url":"/laws/punjab-code-359161c3baf4773d#p-149642-151396-e4d610df4dd4cc08","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-149642-151396-e4d610df4dd4cc08","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":122091,"character_end":122101,"quote":"section 59","quote_sha256":"8e3869f9c5af091b46c1f5b642521783c235d9f3791c3483b95a1f6a0a93e2c9","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":121921,"character_end":122331,"quote":" \r\n136Substituted for the words “ General and section 59 ” by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab \r\nGazette (Extraordinary), dated: 16 June 201 7, pp. 8235-8250, s.4. It was earlier substituted for the existing entry “General” by \r\nthe Punjab Finance Act ","quote_sha256":"5e919cc09dfec5b2b7dbcedea14fcb5fce4f76885ff05d7a58e41e5741700e76","reader_fragment":"p-121469-123262-d8bd9585326c1024","reader_url":"/laws/punjab-code-359161c3baf4773d#p-121469-123262-d8bd9585326c1024","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-03c006908a33148e823c","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"48","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":107802,"character_end":107832,"quote":"48. Offences and penalties .– ","quote_sha256":"8556eeb934498b5fdfa0e67e1946b3e26e42fbe7486237e121b822c16f747490","reader_fragment":"p-107299-109069-c4d0bd635d3aa7c7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-107299-109069-c4d0bd635d3aa7c7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-107299-109069-c4d0bd635d3aa7c7","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":133240,"character_end":133250,"quote":"section 48","quote_sha256":"d6c143f13b59f53e26c53231f54c509e39c7a5317bcaa47dbec903506a7ef5a5","reader_fragment":"p-132110-133849-5a97c854671146dd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-132110-133849-5a97c854671146dd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":133070,"character_end":133480,"quote":"n time or in the manner specified under this Act, rules or notifications or \r\nprocedures issued thereunder, he shall, in addition to the tax due and a ny penalty \r\nunder section 48, pay default surcharge at the rate mentioned below:– \r\n(a) the person liable to pay any amount of tax or charge shall pay default \r\nsurcharge at the rate of inter-bank rate plus three per cent per annum \r\nof the amount of the tax","quote_sha256":"a6c0f0be462ab5d406129f9e3d657f7a7ed3c0b7bf94feb55e96195e86a6071b","reader_fragment":"p-132110-133849-5a97c854671146dd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-132110-133849-5a97c854671146dd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-a4fadd3908086a74c56b","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"69","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":172755,"character_end":172791,"quote":"69. Alternate dispute resolution .– ","quote_sha256":"71c4a951e73dd3c4518a35cdac3844a3cc518b8f0f20a778b0b039852b956754","reader_fragment":"p-172645-174393-cdf985cda364d54e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-172645-174393-cdf985cda364d54e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-172645-174393-cdf985cda364d54e","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":137720,"character_end":137730,"quote":"section 69","quote_sha256":"6e0dcfd5ad5e7b525df137a28643d1fe6bfdf6b1b7be2b0844589498de40bcf8","reader_fragment":"p-137407-139191-6a668baf791229c5","reader_url":"/laws/punjab-code-359161c3baf4773d#p-137407-139191-6a668baf791229c5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":137550,"character_end":137960,"quote":".] \r\n(5) In computing the period specified in sub -section (4), any period during \r\nwhich the proceedings are adjourned on account of a stay order or proceedings \r\nunder section 69 \r\n161\r\n[*****] shall be excluded. \r\n53. Power to summon persons to give evidence and produce documents .– \r\nAn officer may summon any person w hose attendance he considers necessary \r\neither to tender evidence or to produce docu","quote_sha256":"bea7540b0ac8ce5fc7c2b33b36c912c9f414dcd734dcdbcb932c3b77ed7d28fc","reader_fragment":"p-137407-139191-6a668baf791229c5","reader_url":"/laws/punjab-code-359161c3baf4773d#p-137407-139191-6a668baf791229c5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-15d7da71dcd527f145c8","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"54","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":138709,"character_end":138746,"quote":"54. Power to arrest and prosecute .– ","quote_sha256":"6adc6bfe7aa6438751d628fdf386f198819df246a18b9e7102cf2034cf927d21","reader_fragment":"p-137407-139191-6a668baf791229c5","reader_url":"/laws/punjab-code-359161c3baf4773d#p-137407-139191-6a668baf791229c5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-137407-139191-6a668baf791229c5","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":140541,"character_end":140551,"quote":"section 54","quote_sha256":"53459eb9448b633e75219705683709186a0f3f2f3ce096ff5723516005645ba2","reader_fragment":"p-139191-140939-3a746e4e78a044c6","reader_url":"/laws/punjab-code-359161c3baf4773d#p-139191-140939-3a746e4e78a044c6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":140371,"character_end":140781,"quote":" default surcharge and any penalty \r\nimposed or due under this Act. \r\n55. Procedure to be followed on arrest of a person .– (1) When an officer \r\narrests a person under section 54, he shall immediately intimate the fact of arrest of \r\nthat person to the Special Judge who may direct such officer to produce t hat person \r\nat such time and place and on such date as the Special Judge considers expedient. \r\n(2)","quote_sha256":"fbba7527b90b8f1ed2a29986e15c25f17b64c63e16bb474d6025b27d4645ce6b","reader_fragment":"p-139191-140939-3a746e4e78a044c6","reader_url":"/laws/punjab-code-359161c3baf4773d#p-139191-140939-3a746e4e78a044c6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-c6122a096e82a87153f5","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"63","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":161275,"character_end":161289,"quote":"63. Appeals.– ","quote_sha256":"03009d16a9248aae8b796afdf806f9cd16e03a3714deb4b4ccb39799d771e496","reader_fragment":"p-160262-162052-0414905de660d89a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-160262-162052-0414905de660d89a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-160262-162052-0414905de660d89a","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":158600,"character_end":158610,"quote":"section 63","quote_sha256":"6f249fb0a6cf5a511ecb428c859e5f83b59067851e2c6e4464b96a3d2259b9b1","reader_fragment":"p-158504-160262-dc408f3d023dbffb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-158504-160262-dc408f3d023dbffb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":158430,"character_end":158840,"quote":"er has been given an opportunity of showing \r\ncause and of being heard. \r\n(4) The Commissioner shall not revise any order under sub-section (2) if– \r\n(a) an appeal under section 63 is pending or the matter has been referred \r\nfor resolution under section 69; \r\n(b) where an appeal against the order lies under section 63, the time within \r\nwhich such appeal can be made has not expired or the person has not \r\n","quote_sha256":"fa77dd1d7f5b89a902c51fcad3895a8d4996e83d91a9bc2dae1eff8489c5e443","reader_fragment":"p-156708-158504-3e4ab8df1555826a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-156708-158504-3e4ab8df1555826a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-c15cc95010fd8737da40","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"69","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":172755,"character_end":172791,"quote":"69. Alternate dispute resolution .– ","quote_sha256":"71c4a951e73dd3c4518a35cdac3844a3cc518b8f0f20a778b0b039852b956754","reader_fragment":"p-172645-174393-cdf985cda364d54e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-172645-174393-cdf985cda364d54e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-172645-174393-cdf985cda364d54e","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":158677,"character_end":158687,"quote":"section 69","quote_sha256":"6e0dcfd5ad5e7b525df137a28643d1fe6bfdf6b1b7be2b0844589498de40bcf8","reader_fragment":"p-158504-160262-dc408f3d023dbffb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-158504-160262-dc408f3d023dbffb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":158507,"character_end":158917,"quote":" The Commissioner shall not revise any order under sub-section (2) if– \r\n(a) an appeal under section 63 is pending or the matter has been referred \r\nfor resolution under section 69; \r\n(b) where an appeal against the order lies under section 63, the time within \r\nwhich such appeal can be made has not expired or the person has not \r\nwaived in writing his right of appeal; \r\n(c) in the case of an application ma","quote_sha256":"741c9ab5d3f3a7c859e0c19dc62b9292979a0bacc8f1ecd7f0175b3b3c09b533","reader_fragment":"p-158504-160262-dc408f3d023dbffb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-158504-160262-dc408f3d023dbffb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-0c2668825f1411a01e9c","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"63","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":161275,"character_end":161289,"quote":"63. Appeals.– ","quote_sha256":"03009d16a9248aae8b796afdf806f9cd16e03a3714deb4b4ccb39799d771e496","reader_fragment":"p-160262-162052-0414905de660d89a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-160262-162052-0414905de660d89a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-160262-162052-0414905de660d89a","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":158740,"character_end":158750,"quote":"section 63","quote_sha256":"6f249fb0a6cf5a511ecb428c859e5f83b59067851e2c6e4464b96a3d2259b9b1","reader_fragment":"p-158504-160262-dc408f3d023dbffb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-158504-160262-dc408f3d023dbffb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":158570,"character_end":158980,"quote":"(2) if– \r\n(a) an appeal under section 63 is pending or the matter has been referred \r\nfor resolution under section 69; \r\n(b) where an appeal against the order lies under section 63, the time within \r\nwhich such appeal can be made has not expired or the person has not \r\nwaived in writing his right of appeal; \r\n(c) in the case of an application made by a person, the application has not \r\nbeen made within nine","quote_sha256":"75d2eeee53c25e45f1d597f875ad664546c21530a8c0776cf2eac904eac35ea6","reader_fragment":"p-158504-160262-dc408f3d023dbffb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-158504-160262-dc408f3d023dbffb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-6b9de1396154896fb239","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"66","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":165911,"character_end":166231,"quote":"66. Appeal to the Appellate Tribunal .– \r\n181\r\n[(1) Any person including an officer of \r\nthe Authority not below the rank of a n Additional Commissioner, aggrieved by any \r\norder passed by the: \r\n(a) Commissioner (Appeals) under subsection (4) of section 64 or section \r\n65; \r\n(b) Commissioner through adjudication under","quote_sha256":"9f418c99196f0c0a7fc5621909dc3e47035924163c17800501e99be786ef7601","reader_fragment":"p-165597-167383-3dc043f3cc4202b0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-165597-167383-3dc043f3cc4202b0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"provision-66-165911","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":160969,"character_end":160979,"quote":"section 66","quote_sha256":"9e0d1700035dd66d1745c94591c1da21c86b808f6ce7e5a1464a44541d8361e4","reader_fragment":"p-160262-162052-0414905de660d89a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-160262-162052-0414905de660d89a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":160799,"character_end":161209,"quote":"ch order has been given an opportunity of showing \r\ncause and of being heard. \r\n(4) No proceeding under this section shall be initiated in a case where an \r\nappeal under section 66 is pending or the matter has been referred for resolution \r\nunder section 69. \r\n(5) No order shall be made under this section after the expiry of five years \r\nfrom the date of the original decision or order of the subordinate of","quote_sha256":"c27dfa908e79b9cdf0510f75956790beffaeeac70c7bb3c4cef06e322ff61b2a","reader_fragment":"p-160262-162052-0414905de660d89a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-160262-162052-0414905de660d89a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0a6a68c9ed1bf97541e7","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"69","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":172755,"character_end":172791,"quote":"69. Alternate dispute resolution .– ","quote_sha256":"71c4a951e73dd3c4518a35cdac3844a3cc518b8f0f20a778b0b039852b956754","reader_fragment":"p-172645-174393-cdf985cda364d54e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-172645-174393-cdf985cda364d54e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-172645-174393-cdf985cda364d54e","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":161047,"character_end":161057,"quote":"section 69","quote_sha256":"6e0dcfd5ad5e7b525df137a28643d1fe6bfdf6b1b7be2b0844589498de40bcf8","reader_fragment":"p-160262-162052-0414905de660d89a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-160262-162052-0414905de660d89a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":160877,"character_end":161287,"quote":"\r\n(4) No proceeding under this section shall be initiated in a case where an \r\nappeal under section 66 is pending or the matter has been referred for resolution \r\nunder section 69. \r\n(5) No order shall be made under this section after the expiry of five years \r\nfrom the date of the original decision or order of the subordinate officer referred to in \r\nsub-section (1). \r\nCHAPTER IX \r\nAPPEALS \r\n63. Appeals.","quote_sha256":"ce4b06421a19c5be62a09fd265dc3e5974c90049c237a2357c3e10de7592e57b","reader_fragment":"p-160262-162052-0414905de660d89a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-160262-162052-0414905de660d89a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-ca2f2a36fd126031858b","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"60","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":154666,"character_end":154696,"quote":"60. Powers of adjudication .– ","quote_sha256":"607816e057ff7d2a7f3110306c127c9849dcd11168567d7551b2415a6544fcac","reader_fragment":"p-153143-154919-ec7da7c16c145008","reader_url":"/laws/punjab-code-359161c3baf4773d#p-153143-154919-ec7da7c16c145008","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-153143-154919-ec7da7c16c145008","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":161406,"character_end":161416,"quote":"section 60","quote_sha256":"b6d310694f391f85b34c7ad2f61b727a65e34c5062d490ca1527b8ceb770d7ce","reader_fragment":"p-160262-162052-0414905de660d89a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-160262-162052-0414905de660d89a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":161236,"character_end":161646,"quote":"section (1). \r\nCHAPTER IX \r\nAPPEALS \r\n63. Appeals.– (1) Any person, other than the Authority or any of its employees, \r\naggrieved by any decision or order passed under section 60 by an officer of the \r\nAuthority other than Commissioner may, within thirty days of the date of receipt of \r\nsuch decision or order, prefer an appeal to the Commissioner (Appeals). \r\n(2) An appeal under sub-section (1) shall– \r\n","quote_sha256":"767414f6356d7bb841af7acbcdff19864138ea0f4ccf48c33e93aab4110af747","reader_fragment":"p-160262-162052-0414905de660d89a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-160262-162052-0414905de660d89a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-53d6e8ee7de8b733ce6b","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"179S","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":162395,"character_end":162470,"quote":"section \r\n \r\n179S","quote_sha256":"9be73f5c69366096795346bbb6800e6919b474d7c1ddd1dc0a22e0e5916a3b2b","reader_fragment":"p-162052-163846-afc637700bb0b994","reader_url":"/laws/punjab-code-359161c3baf4773d#p-162052-163846-afc637700bb0b994","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":162225,"character_end":162700,"quote":"e Authority.] \r\n(5) The Commissioner (Appeals) may, upon application in writing by the \r\nappellant, admit an appeal after the expiration of th e period specified in sub -section \r\n \r\n179Substituted by the Punjab Finance Act 2020 (VIII of 2 020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n(4) if the Commissioner (Appeals) is satisfied that the appellant was preven","quote_sha256":"22b9596c47c560e59e633c7e85205036b81766cec291af8d2f2ed8e0d7f5e988","reader_fragment":"p-162052-163846-afc637700bb0b994","reader_url":"/laws/punjab-code-359161c3baf4773d#p-162052-163846-afc637700bb0b994","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-9a3d5b5dca6ec1c3373a","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"63","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":161275,"character_end":161289,"quote":"63. Appeals.– ","quote_sha256":"03009d16a9248aae8b796afdf806f9cd16e03a3714deb4b4ccb39799d771e496","reader_fragment":"p-160262-162052-0414905de660d89a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-160262-162052-0414905de660d89a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-160262-162052-0414905de660d89a","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":164469,"character_end":164479,"quote":"section 63","quote_sha256":"6f249fb0a6cf5a511ecb428c859e5f83b59067851e2c6e4464b96a3d2259b9b1","reader_fragment":"p-163846-165597-adb483a6165847a2","reader_url":"/laws/punjab-code-359161c3baf4773d#p-163846-165597-adb483a6165847a2","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":164299,"character_end":164709,"quote":"ers arising in the appeal or cause further \r\ninquiry to be made by the officer of the Authority. \r\n65. Decision in appeal .– (1) In dispos ing of an appeal lodged under section 63, \r\nthe Commissioner (Appeals) may pass such order as he thinks fit, confirming, \r\nvarying, altering, setting aside or annulling the decision or order appealed against. \r\n(2) In deciding an appeal, the Commissioner (Appea ls) may","quote_sha256":"a81232a5181b5a881a66f473180cd1da9f7d48bbf0d3d427ab58afa3608de7a5","reader_fragment":"p-163846-165597-adb483a6165847a2","reader_url":"/laws/punjab-code-359161c3baf4773d#p-163846-165597-adb483a6165847a2","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-4be04ff340af7d2389f1","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"69","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":172755,"character_end":172791,"quote":"69. Alternate dispute resolution .– ","quote_sha256":"71c4a951e73dd3c4518a35cdac3844a3cc518b8f0f20a778b0b039852b956754","reader_fragment":"p-172645-174393-cdf985cda364d54e","reader_url":"/laws/punjab-code-359161c3baf4773d#p-172645-174393-cdf985cda364d54e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-172645-174393-cdf985cda364d54e","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":165587,"character_end":165599,"quote":"section \r\n69","quote_sha256":"cbd94e768574100658cdb7f4ada1d08903279a9dfb7ad71d0da558eff2e2c1be","reader_fragment":"p-163846-165597-adb483a6165847a2","reader_url":"/laws/punjab-code-359161c3baf4773d#p-163846-165597-adb483a6165847a2","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":165417,"character_end":165829,"quote":"d in writing, fix. \r\n(6) In computing the aforesaid time period, any period duri ng which the \r\nproceedings are adjourned on account of a stay order or proceedings under section \r\n69 or the time taken through adjournments by the appellant shall be excluded. \r\n180\r\n[* * *] \r\n(9) For purposes of sub-section (5), any period during which the hearing of \r\nan appeal is adjourned on the request of the appellant sha","quote_sha256":"7580e425bb194c9ecae68580b6fe96ea1afc0a7c0082807672f27a6e0f3b9b38","reader_fragment":"p-163846-165597-adb483a6165847a2","reader_url":"/laws/punjab-code-359161c3baf4773d#p-163846-165597-adb483a6165847a2","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-d5c71b1ad23d5379ecae","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"64","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":162773,"character_end":162800,"quote":"64. Procedure in appeal .– ","quote_sha256":"921ea4ca9615d1edef65b7bedaf1666ac8fdd043a5ef2aa0ad5ee54d2b169978","reader_fragment":"p-162052-163846-afc637700bb0b994","reader_url":"/laws/punjab-code-359161c3baf4773d#p-162052-163846-afc637700bb0b994","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-162052-163846-afc637700bb0b994","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":166158,"character_end":166168,"quote":"section 64","quote_sha256":"1f07811eb54a970a4c52250d885d2972dc6c719f29b625249481894996656336","reader_fragment":"p-165597-167383-3dc043f3cc4202b0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-165597-167383-3dc043f3cc4202b0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":165988,"character_end":166398,"quote":"fficer of \r\nthe Authority not below the rank of a n Additional Commissioner, aggrieved by any \r\norder passed by the: \r\n(a) Commissioner (Appeals) under subsection (4) of section 64 or section \r\n65; \r\n(b) Commissioner through adjudication under section 60 or 61; or \r\n(c) Authority under section 62, may, within \r\n182\r\n[sixty] days of the receipt of \r\nsuch decision or order, prefer an appeal to the Appellate ","quote_sha256":"d9709546b486bf0a34a32bf081fd53513b8cdc1adf9ac09c4c649127750dc3fc","reader_fragment":"p-165597-167383-3dc043f3cc4202b0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-165597-167383-3dc043f3cc4202b0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-3f6901571ef8f8243084","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"65","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":164399,"character_end":164425,"quote":"65. Decision in appeal .– ","quote_sha256":"2716aef6532d672759248485fd2bb0404b8db784ffa56112d22a788cb76ccfdf","reader_fragment":"p-163846-165597-adb483a6165847a2","reader_url":"/laws/punjab-code-359161c3baf4773d#p-163846-165597-adb483a6165847a2","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-163846-165597-adb483a6165847a2","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":166172,"character_end":166184,"quote":"section \r\n65","quote_sha256":"ac2a6fb80a291a440f2ddc996a497de2d8ce7bfdb0e0fc86c1ab0cc3fde8696e","reader_fragment":"p-165597-167383-3dc043f3cc4202b0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-165597-167383-3dc043f3cc4202b0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":166002,"character_end":166414,"quote":"e Authority not below the rank of a n Additional Commissioner, aggrieved by any \r\norder passed by the: \r\n(a) Commissioner (Appeals) under subsection (4) of section 64 or section \r\n65; \r\n(b) Commissioner through adjudication under section 60 or 61; or \r\n(c) Authority under section 62, may, within \r\n182\r\n[sixty] days of the receipt of \r\nsuch decision or order, prefer an appeal to the Appellate Tribunal.] \r\n(2","quote_sha256":"f6d82d5ef7be34a363966d9c18ddfafa8ca3878e611a8bdf68c1aa1b57864da2","reader_fragment":"p-165597-167383-3dc043f3cc4202b0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-165597-167383-3dc043f3cc4202b0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-a960c2ecb69489c65efd","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"60","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":154666,"character_end":154696,"quote":"60. Powers of adjudication .– ","quote_sha256":"607816e057ff7d2a7f3110306c127c9849dcd11168567d7551b2415a6544fcac","reader_fragment":"p-153143-154919-ec7da7c16c145008","reader_url":"/laws/punjab-code-359161c3baf4773d#p-153143-154919-ec7da7c16c145008","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-153143-154919-ec7da7c16c145008","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":166232,"character_end":166242,"quote":"section 60","quote_sha256":"b6d310694f391f85b34c7ad2f61b727a65e34c5062d490ca1527b8ceb770d7ce","reader_fragment":"p-165597-167383-3dc043f3cc4202b0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-165597-167383-3dc043f3cc4202b0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":166062,"character_end":166472,"quote":"r, aggrieved by any \r\norder passed by the: \r\n(a) Commissioner (Appeals) under subsection (4) of section 64 or section \r\n65; \r\n(b) Commissioner through adjudication under section 60 or 61; or \r\n(c) Authority under section 62, may, within \r\n182\r\n[sixty] days of the receipt of \r\nsuch decision or order, prefer an appeal to the Appellate Tribunal.] \r\n(2) An appeal under sub-section (1) shall be– \r\n(a) in the ","quote_sha256":"5bffbd645ba140fe3a0bd46d4f3723af26c215d1371e83d6e417c7b0c1879628","reader_fragment":"p-165597-167383-3dc043f3cc4202b0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-165597-167383-3dc043f3cc4202b0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-cb230a5c25f6a693ad30","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"62","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":160091,"character_end":160123,"quote":"62. Revision by the Authority.– ","quote_sha256":"e2e701b88876980083a2bfe37d58b4cda1ff423d7054dc98edb5c5519fa7ed5d","reader_fragment":"p-158504-160262-dc408f3d023dbffb","reader_url":"/laws/punjab-code-359161c3baf4773d#p-158504-160262-dc408f3d023dbffb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-158504-160262-dc408f3d023dbffb","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":166275,"character_end":166285,"quote":"section 62","quote_sha256":"8b7c3daf7425d7692e46e1f3c13cc1b2aba0151113b7f6c1b72c6cb72cc6b0a3","reader_fragment":"p-165597-167383-3dc043f3cc4202b0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-165597-167383-3dc043f3cc4202b0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":166105,"character_end":166515,"quote":"\r\n(a) Commissioner (Appeals) under subsection (4) of section 64 or section \r\n65; \r\n(b) Commissioner through adjudication under section 60 or 61; or \r\n(c) Authority under section 62, may, within \r\n182\r\n[sixty] days of the receipt of \r\nsuch decision or order, prefer an appeal to the Appellate Tribunal.] \r\n(2) An appeal under sub-section (1) shall be– \r\n(a) in the prescribed form; \r\n(b) verified in the pres","quote_sha256":"600edbdb5d87fee408147a4747ed4cd09b88866b7124ad5c624f83726f58aa27","reader_fragment":"p-165597-167383-3dc043f3cc4202b0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-165597-167383-3dc043f3cc4202b0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-a53c4294b8698f45dcef","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"67","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":167061,"character_end":167114,"quote":"67. Disposal of appeals by the Appellate Tribunal .– ","quote_sha256":"32bce3cb255766f331266299cf06675eb0584352237a3f71d561a7ca0fa81836","reader_fragment":"p-165597-167383-3dc043f3cc4202b0","reader_url":"/laws/punjab-code-359161c3baf4773d#p-165597-167383-3dc043f3cc4202b0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-165597-167383-3dc043f3cc4202b0","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":170579,"character_end":170589,"quote":"section 67","quote_sha256":"713e064dab69d7d82dbfc05df5dd7ebbb9d7cf9ae1d0532377540ff0da4ba810","reader_fragment":"p-169128-170868-f90ff4bea33f4cc4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-169128-170868-f90ff4bea33f4cc4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":170409,"character_end":170819,"quote":"erence to the High Court .– (1) A reference to the High Court shall lie \r\nonly if a question of law is involved in a case. \r\n (2) Notwithstanding anything contained in section 67, a taxpayer or the \r\nofficer not below the rank of Additional Commiss ioner, aggrieved by any decision or \r\norder of the Appellate Tribunal may, within sixty days of communication of such \r\ndecision or order, prefer a reference, ","quote_sha256":"006111f0c357450362e293ec8b8ca898ba2071fc03224eb8004c162a88fb3ea7","reader_fragment":"p-169128-170868-f90ff4bea33f4cc4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-169128-170868-f90ff4bea33f4cc4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-999cc47e7b92017baa7a","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"35","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":94051,"character_end":94371,"quote":"35. Return.– \r\n98\r\n[(1) Every registered person shall furnish to the Authority, not later \r\nthan the due date, a true, correct and pro perly filled-up return in the form notified by \r\n \r\n96Substituted by the Punjab Finance Act 2015 (XXIX of 2015), w.e.f.1.7.2015","quote_sha256":"286ddcd9c1bc0970ee6de868d500486391f131fec6a845ad6ff81aa0283708b6","reader_fragment":"p-93313-95029-bb4ffa64838a5121","reader_url":"/laws/punjab-code-359161c3baf4773d#p-93313-95029-bb4ffa64838a5121","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"provision-35-94051","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":172619,"character_end":172629,"quote":"section 35","quote_sha256":"e25c9f7fa724a9f1e045b82b473516a21b4981735cef3f652c88713a86b3ca6e","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":172449,"character_end":172859,"quote":"ny tax demanded under this Act, \r\nthe person who has filed the appeal shall, pending the appeal, deposit the admitted \r\namount of the tax based on the return filed under section 35 or as may be \r\ndetermined by the Commissioner (Appeals) or the Appellate Tribunal where such \r\nreturn has not been filed. \r\n69. Alternate dispute resolution .– (1) Notwithstanding any other provisions of \r\nthis Act or the rules,","quote_sha256":"baade230f15fd48c0c9e363a25c058c9e6eb37c64f91b47315c22932912a65c3","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f6345099916a00f0e66e","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"39","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":98318,"character_end":98351,"quote":"39. Appointment of authorities.– ","quote_sha256":"18e51a3434ca5fa94b3c600f9d90e2cbf245d8bedbbc05bbdfccc33924d2a4f4","reader_fragment":"p-96758-98480-627e3f9479af640f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-96758-98480-627e3f9479af640f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-96758-98480-627e3f9479af640f","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":175792,"character_end":175802,"quote":"section 39","quote_sha256":"6624853ac77e10f5188a32c559dade5cd5338bc7a462a66d8791c498611dc957","reader_fragment":"p-174393-176143-644a2bbcaa7ce984","reader_url":"/laws/punjab-code-359161c3baf4773d#p-174393-176143-644a2bbcaa7ce984","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":175622,"character_end":176032,"quote":"overy of arrears of tax .– (1) Subject to sub -section (2), where an y \r\namount of the tax is due from any person, the officer of the Authority \r\n188\r\n[appointed \r\nunder section 39] may– \r\n(a) deduct the amount from any money owing to the person from whom \r\nsuch amount is recoverable and which may be at the disposal or in the \r\ncontrol of such officer or any officer of the Authority; \r\n(b) require by a noti","quote_sha256":"e408f245c800c2ced9b658141b852aa21f504a9a94d4f3d7a24a858d02e33b25","reader_fragment":"p-174393-176143-644a2bbcaa7ce984","reader_url":"/laws/punjab-code-359161c3baf4773d#p-174393-176143-644a2bbcaa7ce984","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-a9d05814dbc0e73d315b","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"1","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":4752,"character_end":4795,"quote":"1. Short title, extent and commencement .– ","quote_sha256":"9fbb2cbb7bd643f218d6a026716db4a17d34391218bdedb09972f3f03c02c66b","reader_fragment":"p-3557-5311-a2a6d14862b9b370","reader_url":"/laws/punjab-code-359161c3baf4773d#p-3557-5311-a2a6d14862b9b370","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-3557-5311-a2a6d14862b9b370","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":200249,"character_end":200258,"quote":"section 1","quote_sha256":"e8edaa4ef082870dfe6a4cfdd6cd64c0367ac840fc4e95457f39577e769ca207","reader_fragment":"p-198910-200626-5ce0742114364d1f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-198910-200626-5ce0742114364d1f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":200079,"character_end":200488,"quote":"ab Sales Tax Ordinance, 2000 (II of 2000) \r\nis hereby repealed. \r\n(2) Any proceeding under the repealed Ordinance pending on the date \r\nnotified under sub-section (3) of section 1 before any authority, forum or any court by \r\nway of adjudication, assessment, appeal, reference, revision or prosecution shall be \r\ncontinued and disposed of as if this Act has not come into force. \r\n(3) Where the Government or ","quote_sha256":"f0ff3255e603fc139340a556e895aac1d0eb65095d69404a7b085922feafdc75","reader_fragment":"p-198910-200626-5ce0742114364d1f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-198910-200626-5ce0742114364d1f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"internal-93a4f1faa4416bcd5bad","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"3A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":24699,"character_end":24936,"quote":"22[3A. Tax -free serv ices.– Notwithstanding anything contained in this Act and \r\nsubject to any condition and to the extent specified therein; all services mentioned in \r\nthe First Schedule shall be tax-free services under this Act.] \r\n","quote_sha256":"093443f43748d1856e8bebb4348f59043c8d239b44b3eb76cb9b3c0b3f78a08c","reader_fragment":"p-24699-26497-c152aad4e1179c3a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-24699-26497-c152aad4e1179c3a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"provision-3a-24699","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":202961,"character_end":202971,"quote":"section 3A","quote_sha256":"630c8088647990e346617c7f51fe6bb420c5ec9f16046043f0279a1ce9b083b8","reader_fragment":"p-202403-204194-38d18ed076c5e78d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-202403-204194-38d18ed076c5e78d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":202791,"character_end":203201,"quote":" 2026 (XXXVIII of 2026) , published in the Punjab Gazette \r\n(Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.12. \r\n \r\n208[FIRST SCHEDULE \r\nTax Free Services \r\n(see section 3A) \r\nSr. \r\nNo. Description Conditions \r\n(1) (2) (3) \r\n1 \r\nServices related to healthcare provided \r\nby the Federal or Provincial Governments \r\nor local governments including \r\nconsultation or visit fee of doctors, \r\nmedical practit","quote_sha256":"cae6a238fa79fe19b4afe9c43b15924e850730797e61cc95b19de60a3d72ae06","reader_fragment":"p-202403-204194-38d18ed076c5e78d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-202403-204194-38d18ed076c5e78d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e3515a658f6f724d375e","source":"punjab-code-359161c3baf4773d","target":"punjab-code-359161c3baf4773d","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":21954,"character_end":21976,"quote":"3. Taxable service .– ","quote_sha256":"3ad295d584343080f390e7035ed0f55e2cd9e5a49ece12075e71b2fa817d4edf","reader_fragment":"p-21190-22951-c96de298232a5fcd","reader_url":"/laws/punjab-code-359161c3baf4773d#p-21190-22951-c96de298232a5fcd","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"target_fragment":"p-21190-22951-c96de298232a5fcd","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":210451,"character_end":210460,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-209541-211310-32a64e714994270f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-209541-211310-32a64e714994270f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":210281,"character_end":210690,"quote":"Act 2026 (L of 2026), published in the Punjab Gazette (Extraordinary), dated: 1st \r\nJuly 2026, pp. 21-24, s.5 (j). \r\n \r\n \r\n \r\nSECOND SCHEDULE \r\n(Taxable Services) \r\n(see section 3) \r\nPart I \r\n \r\nSr. \r\nNo. \r\nDescription Classification Code, if \r\nApplicable \r\nRate of Tax \r\n(1) (2) (3) (4) \r\n1 \r\nAll services, except those \r\nspecified in serial numbers 2 \r\nand 3 of this Part, Part-II and \r\nPart-III. \r\nRespecti","quote_sha256":"445c9e0e5db931268111821f7e32b4c67bb29ca097cc28f6680b52658ec9f576","reader_fragment":"p-209541-211310-32a64e714994270f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-209541-211310-32a64e714994270f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}}],"external_references":[{"id":"external-64ee037f78ea2a78d3e4","source":"punjab-code-359161c3baf4773d","target":"pk-code-30ecabb4a7ed433a","target_candidates":["pk-code-30ecabb4a7ed433a"],"citation_id":"citation-fda692c3683bafb29424","provision_kind":"article","provision_number":"147","qualifier":null,"instrument_title":"Constitution of the Islamic Republic of Pakistan","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":45084,"character_end":45153,"quote":"Article 147 of the \r\nConstitution of the Islamic Republic of Pakistan","quote_sha256":"cd9eb07271ba3d1c11c9d5665e208575675c8a83f074bc5f76b6851e6735261f","reader_fragment":"p-44072-45868-ee0efa4325f1e056","reader_url":"/laws/punjab-code-359161c3baf4773d#p-44072-45868-ee0efa4325f1e056","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"instrument_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":45105,"character_end":45153,"quote":"Constitution of the Islamic Republic of Pakistan","quote_sha256":"b18fa254fb012d3096081d8ae349acddd23773f24503f0522d09907b6880073c","reader_fragment":"p-44072-45868-ee0efa4325f1e056","reader_url":"/laws/punjab-code-359161c3baf4773d#p-44072-45868-ee0efa4325f1e056","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":44914,"character_end":45383,"quote":"overnment in the prescribed manner.] \r\n15. Delegation of power to collect, administer and enforce tax on certain \r\nservices.– (1) The Government may, in accordanc e with Article 147 of the \r\nConstitution of the Islamic Republic of Pakistan, authorize the Federal Board of \r\nRevenue or any other Federal agency or person to administer, collect and enforce \r\nthe levy of tax on such taxable services as it may notify and in such mode and \r\nmanner and for such per","quote_sha256":"7dc9af8cc03bd0be5a7ede1cc92ca489d5e52917721c815280b97bda9eb13b67","reader_fragment":"p-44072-45868-ee0efa4325f1e056","reader_url":"/laws/punjab-code-359161c3baf4773d#p-44072-45868-ee0efa4325f1e056","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-30ecabb4a7ed433a","text_version_id":"law:pk-code-30ecabb4a7ed433a:sha256:b4c3398abc155e5d543d326f4cd2167a25f194de0e6b274f64aa5058006f705a","text_sha256":"b4c3398abc155e5d543d326f4cd2167a25f194de0e6b274f64aa5058006f705a","character_start":166707,"character_end":167027,"quote":"147. Power of the Provinces to entrust functions to the Federation. Notwithstanding \r\nanything contained in the Constitution, the Government of a Province may, with the consent of the \r\nFederal Government, entrust, either conditionally or unconditionally, to t he Federal Government, or \r\nto its officers, functions in r","quote_sha256":"77844f81f0977ffa57a23c1569751742bb704129b025b1d30c3482d37e61b693","reader_fragment":"p-165514-167263-ec940ee6539f1088","reader_url":"/laws/pk-code-30ecabb4a7ed433a#p-165514-167263-ec940ee6539f1088","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Fvbpw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-147-166707","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-d31afd760a26bd6b81ad","source":"punjab-code-359161c3baf4773d","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"citation_id":"citation-1ef5758b8f91c93cd746","provision_kind":"section","provision_number":"202","qualifier":null,"instrument_title":"Code of Criminal Procedure, 1898","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":105805,"character_end":105856,"quote":"section 202 of the Code of Criminal Procedure, 1898","quote_sha256":"51591b2570edcda2bb599cd88873f8b621e46522999aefbfb743aa99e60cfffd","reader_fragment":"p-105523-107299-b3aecf511d63c22f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-105523-107299-b3aecf511d63c22f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"instrument_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":105824,"character_end":105856,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-105523-107299-b3aecf511d63c22f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-105523-107299-b3aecf511d63c22f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":105635,"character_end":106086,"quote":"ecial Judge or a Magistrate or an officer holding an inquiry under \r\nsub-section (3) may hold such inquiry, as nearly as possible, in accordance with the \r\nprovisions of section 202 of the Code of Criminal Procedure, 1898 (V of 1898). \r\n44. Application of the Code of Criminal Procedure, 1898 .– (1) The provisions \r\nof the Code of Criminal Procedure, 1898 (V of 1898) , so far as they are not \r\ninconsistent with the provisions of this Act, shall ","quote_sha256":"0d0dedb208c34d48833c368b0e9d5d9cdfb2d2f925f7e404af862870da999cfa","reader_fragment":"p-105523-107299-b3aecf511d63c22f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-105523-107299-b3aecf511d63c22f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-03404b539b9d2a9b","text_version_id":"law:pk-code-03404b539b9d2a9b:sha256:3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","text_sha256":"3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","character_start":288200,"character_end":288520,"quote":"5[202. Postponement of issue of process. __ (1) Any Court, on receipt of a complaint of an offence of \r\nwhich it is authorised to take cognizance, or which has been sent to it under section 190, sub­section (3), or \r\ntransferred to it under section 191 or section 192, may, if it thinks fit, for reasons to be record ","quote_sha256":"ec2fea5f77e5ca221da8979df10ebcc8ecde9ef238f67ec5ea8ccc1a391606c7","reader_fragment":"p-286791-288536-2d0301db2eb036b5","reader_url":"/laws/pk-code-03404b539b9d2a9b#p-286791-288536-2d0301db2eb036b5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lp-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-202-288200","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-45d3b529196757a4d905","source":"punjab-code-359161c3baf4773d","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"citation_id":"citation-9026ef2377d8b14b9673","provision_kind":"section","provision_number":"164","qualifier":null,"instrument_title":"Code of Criminal Procedure, 1898","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":145918,"character_end":145969,"quote":"section 164 of the Code of Criminal Procedure, 1898","quote_sha256":"cf23dfd4e8921557b00d64d51f57cb7ce0f5777fa8e94a78fef4034c2e915b1f","reader_fragment":"p-144403-146155-3bfb82ae74be79ce","reader_url":"/laws/punjab-code-359161c3baf4773d#p-144403-146155-3bfb82ae74be79ce","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"instrument_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":145937,"character_end":145969,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-144403-146155-3bfb82ae74be79ce","reader_url":"/laws/punjab-code-359161c3baf4773d#p-144403-146155-3bfb82ae74be79ce","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":145748,"character_end":146199,"quote":" \r\n(13) Any Magistrate of the first class may record any statement or \r\nconfession during inquiry or investigations under this Act in accordance with the \r\nprovisions of section 164 of the Code of Criminal Procedure, 1898 (V of 1898). \r\n56. Authorized officers to have access to premises, stocks, accounts and \r\nrecords.– (1) Any officer, authorized in this behalf by the 162[Commissioner] 163[* * * * * \r\n* *], shall have free and full access to the","quote_sha256":"8760425fb5d1ebcd0cd8046726dd9664746e0ad1ed7cae69f011925f90644c54","reader_fragment":"p-144403-146155-3bfb82ae74be79ce","reader_url":"/laws/punjab-code-359161c3baf4773d#p-144403-146155-3bfb82ae74be79ce","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-03404b539b9d2a9b","text_version_id":"law:pk-code-03404b539b9d2a9b:sha256:3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","text_sha256":"3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","character_start":223268,"character_end":223588,"quote":"164. Power to record statements and confessions. __ (1) 1[2[* * * ], any Magistrate of the \r\nfirst class and any Magistrate of the second class specially empowered in this behalf by the \r\n3[Provincial Government] may, if he is not a police­officer] record any statement or confession made \r\nto him in the course of an in","quote_sha256":"e81a66c6fda1768829bef15bef9a70d10b86c123a0eefb9316cf7546574c01ed","reader_fragment":"p-221838-223559-3b7dc52e54c5bdd2","reader_url":"/laws/pk-code-03404b539b9d2a9b#p-221838-223559-3b7dc52e54c5bdd2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lp-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-164-223268","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-ebba93b3da0181573aaa","source":"punjab-code-359161c3baf4773d","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"citation_id":"citation-15c0b3b3367749077e26","provision_kind":"section","provision_number":"98","qualifier":null,"instrument_title":"Code of Civil \r\nProcedure 1908","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":171106,"character_end":171154,"quote":"section 98 of the Code of Civil \r\nProcedure 1908","quote_sha256":"bfea2f76c657b6b25679236d012b3de9feb0d3f449ef0e49ffe01fe6127454fe","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"instrument_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":171124,"character_end":171154,"quote":"Code of Civil \r\nProcedure 1908","quote_sha256":"2330155e8d8f278321a6414c7d2931f69293c29c5988b144ef57be0ae6052037","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":170936,"character_end":171384,"quote":"ase to the Lahore \r\nHigh Court Lahore. \r\n (3) The reference under this section shall be heard by a Bench of at least \r\ntwo Judges of the High Court and the provisions of section 98 of the Code of Civil \r\nProcedure 1908 (V of 1908) shall apply mutatis mutandis to such reference. \r\n (4) The High Court shall send a copy of its judgment under the seal of the \r\nCourt to the Appellate Tribunal. \r\n (5) Notwithstanding a reference preferred in the ","quote_sha256":"f6e6781cdd2bbbb1d6c0054852c733d874f8ef49ecfec6c0a9b12c917dd400b1","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-2fff45df8bbd92f6","text_version_id":"law:pk-code-2fff45df8bbd92f6:sha256:5c3961ba9fa2cffa46f5cf59e105f7009fcf26c882ab42acc94658d35f5dfb63","text_sha256":"5c3961ba9fa2cffa46f5cf59e105f7009fcf26c882ab42acc94658d35f5dfb63","character_start":117744,"character_end":118064,"quote":"98. Decision where appeal heard by two or more Judges.__ (l) where an appeal is heard by \r\na Bench of two or more Judges, the appeal shall be decided in accordance with the opinion of such \r\nJudges or of the majority (if any) of such Judges. \r\n(2) Where there is no such majority which concurs in a judg ment varyi","quote_sha256":"34fc39e9d6e376ec12d1573496df93022a04503a0a48b3b8c8d93724d1869425","reader_fragment":"p-117513-119305-fdd11ada158e73b5","reader_url":"/laws/pk-code-2fff45df8bbd92f6#p-117513-119305-fdd11ada158e73b5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apeb-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-98-117744","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-089d1bc78fa003952e0d","source":"punjab-code-359161c3baf4773d","target":null,"target_candidates":["pk-code-53985970d7ba2acd","punjab-code-9c8e1693e64ec530"],"citation_id":"citation-517b3a00861d31ab66f3","provision_kind":"section","provision_number":"5","qualifier":null,"instrument_title":"Limitation Act 1908","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":172077,"character_end":172113,"quote":"Section 5 of the Limitation Act 1908","quote_sha256":"7838f309b284146a5ff4bfe55dc14df4cc9883f36215e034024c0daf25182803","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"instrument_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":172094,"character_end":172113,"quote":"Limitation Act 1908","quote_sha256":"a9f2c5189c69dea4790d46c2fa53938419fcfa3384415d715781db091992b10d","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":171907,"character_end":172343,"quote":"\nthirty days of the receipt of the judgment in the reference , apply to the High Court to \r\npostpone the refund of tax until the decision by the Supreme Court. \r\n (7) Section 5 of the Limitation Act 1908 (IX of 1908) shall apply to a \r\nreference under this section. \r\n (8) A court fee of rupees one thousand shall be pa id for a reference under \r\nthis section except when it is filed by the Authority.] \r\n68. Deposit of the tax d","quote_sha256":"ee6b49c40e08b7e8c099171ce916e6de1f95912b72dd39d2fd058e39d533fdfa","reader_fragment":"p-170868-172645-b1fb3ab54fef3dae","reader_url":"/laws/punjab-code-359161c3baf4773d#p-170868-172645-b1fb3ab54fef3dae","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"resolution":"ambiguous_source_editions","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null}],"external_incoming":[],"unresolved":[{"id":"unresolved-f2d050d5f6d20b189462","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":6245,"character_end":6268,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-5311-7111-a86c2c2550152b77","reader_url":"/laws/punjab-code-359161c3baf4773d#p-5311-7111-a86c2c2550152b77","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":6075,"character_end":6498,"quote":"Added by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June 2021, \r\npp. 10047-10050 s.5. \r\n3Substituted by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5 (a). \r\n \r\n(1B) “Appellate Tribunal” means the Appellate Tribunal established under the \r\nPunjab Revenue Authority Act 2012 (XLII","quote_sha256":"c3eeccddb45c761e4b0bb3e0c184fb6996bbbb0cb77a3b95ab12db838051879c","reader_fragment":"p-5311-7111-a86c2c2550152b77","reader_url":"/laws/punjab-code-359161c3baf4773d#p-5311-7111-a86c2c2550152b77","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-00f866adb082f828b262","source":"punjab-code-359161c3baf4773d","title":"Federal Board of Revenue Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":13812,"character_end":13846,"quote":"Federal Board of Revenue Act, 2007","quote_sha256":"54d7d12a0c565903a64823f436273bd6d2a32467b8280309d6fe8f35c51ddbf7","reader_fragment":"p-12399-14182-d2ce7e73b7d43162","reader_url":"/laws/punjab-code-359161c3baf4773d#p-12399-14182-d2ce7e73b7d43162","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":13642,"character_end":14076,"quote":"the Act; \r\n(20) “exempt service” means a service which is exempt from the tax under \r\nsection 12; \r\n(21) “FBR” means the Federal Board of Revenue established under the \r\nFederal Board of Revenue Act, 2007; \r\n(22) “financial year” means the period from 1 st July of a year to 30 th June of \r\nthe following year; \r\n(23) “firm” means the relation between persons who have agreed to share \r\nthe profits of a business carried on by all or ","quote_sha256":"93f983df17edeaee910b867b7816b0e303771073954b4f49caf379049e3647b4","reader_fragment":"p-12399-14182-d2ce7e73b7d43162","reader_url":"/laws/punjab-code-359161c3baf4773d#p-12399-14182-d2ce7e73b7d43162","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-00041dd6030d58f7f35e","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":30085,"character_end":30108,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-29995-31722-b45cda3ce89fc4fe","reader_url":"/laws/punjab-code-359161c3baf4773d#p-29995-31722-b45cda3ce89fc4fe","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":29915,"character_end":30338,"quote":" of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2025, pp. 5437-5449, s.5(b)(ii): it came into force on 1st July 2025. \r\n26Inserted by the Punjab Finance Act 2026 (L of 2026 ), published in t he Punjab Gazette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5 (b). \r\n27Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 Oct","quote_sha256":"34c6f9c4aa45b275bee4a34864032f91aa5e57e42c2fd06f39853da697be9177","reader_fragment":"p-28225-29995-f4616d1917b5aaaf","reader_url":"/laws/punjab-code-359161c3baf4773d#p-28225-29995-f4616d1917b5aaaf","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-a73796029b51d5896016","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":55379,"character_end":55403,"quote":"Punjab Finance Act 2026","quote_sha256":"4b0340b45b6eb6b1c2a4ec66738795219b2ecbf28d8aa9c25bc7f88177f547f2","reader_fragment":"p-54685-56415-12b85c342cd607d3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-54685-56415-12b85c342cd607d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":55209,"character_end":55633,"quote":"ation or the Province concerned does not allow \r\n adjustment of tax paid under this Act; \r\n \r\n45Inserted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5 (c). \r\n \r\n46Substituted for the words “sixteen” by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette \r\n","quote_sha256":"9dcfb4639829a8c0629b2a272aee448285f62ad440aecc578e77345acddb9de5","reader_fragment":"p-54685-56415-12b85c342cd607d3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-54685-56415-12b85c342cd607d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-61325c3bfecaa38eb54a","source":"punjab-code-359161c3baf4773d","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":56482,"character_end":56504,"quote":"Sales Tax \r\n Act, 1990","quote_sha256":"72d465553a5c6887c5cd68c7b6a615ac4ff979b42e6a7a5d68e013e27c59f252","reader_fragment":"p-56415-58142-f4504dfeafe851da","reader_url":"/laws/punjab-code-359161c3baf4773d#p-56415-58142-f4504dfeafe851da","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":56312,"character_end":56734,"quote":"the time of filing of return by the buyer, have not b een \r\n declared by the supplier in his return; \r\n(r) further tax, extra tax and value addition tax levied under the Sales Tax \r\n Act, 1990, and the rules or notifications issued thereunder; \r\n50[51[(rr) an amount of sales tax paid on goods or services exceeding the \r\nfollowing limits, in case of: \r\n(i) telecommunication services, nineteen and a half per cent ad \r\nva","quote_sha256":"a7fc6ce19cf6b4bbf7e69bf4f110288b733e117ba0c5c334c88b201d6fd18eb9","reader_fragment":"p-54685-56415-12b85c342cd607d3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-54685-56415-12b85c342cd607d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-c90ab38099e34642b1cc","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":59415,"character_end":59438,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-58142-59920-30b1605438e30630","reader_url":"/laws/punjab-code-359161c3baf4773d#p-58142-59920-30b1605438e30630","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":59245,"character_end":59668,"quote":"Finance Act 2022 (IX o f 2022), published in the Punjab Gazette \r\n(Extraordinary), dated: 24th June 2022, pp. 6339-6345, s.4 \r\n54Substituted for the word \"ninety\" by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5 (d). \r\ntax on capital goods, machinery, and fixed assets shall be adjusted aga inst output \r\ntax in twelve equal monthly install","quote_sha256":"ce7260313a59f59cf5e432b995a47798bd283839b9ad03c996fc64a059ff28e3","reader_fragment":"p-58142-59920-30b1605438e30630","reader_url":"/laws/punjab-code-359161c3baf4773d#p-58142-59920-30b1605438e30630","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-cbd3b3498f5d27d3b34e","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":62160,"character_end":62183,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-61637-63431-070ebc6aa020e04f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-61637-63431-070ebc6aa020e04f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":61990,"character_end":62413,"quote":" \r\n55Inserted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5 (e). \r\n \r\n56Added by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordi nary), dated: 29 Ju","quote_sha256":"16ed0225dc4fe745b1e69e24d5fb5cfa7493bf9c994b5e34c29ffb5576573b78","reader_fragment":"p-61637-63431-070ebc6aa020e04f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-61637-63431-070ebc6aa020e04f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-4c1c1fbe993a0c135110","source":"punjab-code-359161c3baf4773d","title":"Finance Act 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":83717,"character_end":83733,"quote":"Finance Act 2020","quote_sha256":"cee219cb30afaacf4a2181b8f8efd3a5db8cfcc23ddbcac200ed118f7b6cb611","reader_fragment":"p-82683-84452-f572c5748c7f962d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-82683-84452-f572c5748c7f962d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":83547,"character_end":83963,"quote":" published in the Punjab Gazette \r\n(Extraordinary), dated: 30th June 2025, pp. 5437-5449, s.8(a)(i): it came into force on 1st July 2025. \r\n85Substituted by the Punj ab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n86Substituted for the words “exempt services” by the Punjab Finance Act 2025 (LVIII of 2025), published in the Punjab ","quote_sha256":"fc477266a19160deecc01e752e1c2f6ce0f7da5714b3e7433431197ca9067651","reader_fragment":"p-82683-84452-f572c5748c7f962d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-82683-84452-f572c5748c7f962d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-e0f8e062441f197626f0","source":"punjab-code-359161c3baf4773d","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":92533,"character_end":92570,"quote":"Chartered Accountants Ordinance, 1961","quote_sha256":"baf242d14c57e93bdb595ff3ba93308dbb270a94b0767472b2d4c44395f08da8","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":92363,"character_end":92800,"quote":"y chartered accountants or cost accountants .– \r\n96\r\n[(1) The \r\nAuthority may, by notification in the official Gazette, appoint a Chartered Accountant \r\nas defined under Chartered Accountants Ordinance, 1961 (X of 1961) or a firm of \r\nChartered Accountants or a Cost and Management Accountant within the meaning \r\nof the Cost and Management Accountants Act, 1966 (XIV of 1966), or a firm of Cost \r\nand Management Accountants or a person","quote_sha256":"582a2833b3f45feda5cd668a4c6d2b3a643e51e85037ed357d3b40aef6938bd3","reader_fragment":"p-91577-93313-a443fe1c1ab53688","reader_url":"/laws/punjab-code-359161c3baf4773d#p-91577-93313-a443fe1c1ab53688","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-e58243012544ebafb2c2","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":115239,"character_end":115262,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-114311-116092-8dbdb3b4d7d7ff16","reader_url":"/laws/punjab-code-359161c3baf4773d#p-114311-116092-8dbdb3b4d7d7ff16","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":115069,"character_end":115492,"quote":"tuted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June \r\n2022, pp. 6339-6345, s.4. \r\n126Substituted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July \r\n2026, pp. 21-24, s.5f (i). \r\n6. Any person who \r\nknowingly or \r\nfraudulently– \r\n(a) submits a false or \r\nforged document to any \r\nofficer of the Aut","quote_sha256":"6627906404f6f3e6ba91ca9c02e7ac53d40379f3e4b67cc7980479167070a60d","reader_fragment":"p-114311-116092-8dbdb3b4d7d7ff16","reader_url":"/laws/punjab-code-359161c3baf4773d#p-114311-116092-8dbdb3b4d7d7ff16","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-736d460caf9fbaeeea34","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":126681,"character_end":126704,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-125046-126815-6875c7e707016311","reader_url":"/laws/punjab-code-359161c3baf4773d#p-125046-126815-6875c7e707016311","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":126511,"character_end":126934,"quote":"jab Gazette \r\n(Extraordinary), dated: 30th June 2025, pp. 5437-5449, s.9(a)(ii): it came into force on 1st July 2025. \r\n142Substituted for the words one hundred\" by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette \r\n(Extraordinary), dated: 1st July 2026, pp. 21-24, s.5f (ii). \r\n143Inserted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 Jun","quote_sha256":"02ae0a695ea48d80c585c2b82801d9541f32e6ef9c369a5de45ed49d936581fb","reader_fragment":"p-125046-126815-6875c7e707016311","reader_url":"/laws/punjab-code-359161c3baf4773d#p-125046-126815-6875c7e707016311","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-e3f5dde589e2e01ba318","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":128321,"character_end":128344,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-126815-128583-abafa9142b9883f3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-126815-128583-abafa9142b9883f3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":128151,"character_end":128574,"quote":" \r\n144Substituted for the word \"twenty\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette \r\n(Extraordinary), dated: 1st July 2026, pp. 21-24, s.5f (iii). \r\n145Substituted for the words \"fifty thousand\" by the Punjab Finance Act 2026 (L of 2026 ), publi shed in the Punjab G","quote_sha256":"c90027d1a6c079506e4902bfd9441692d47bb72500b7601e0b6e6f09353dca94","reader_fragment":"p-126815-128583-abafa9142b9883f3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-126815-128583-abafa9142b9883f3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-2e5f51b98352d729534b","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":128510,"character_end":128533,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-126815-128583-abafa9142b9883f3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-126815-128583-abafa9142b9883f3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":128340,"character_end":128763,"quote":"2026 (L of 2026 ), published in the Punjab Gazette \r\n(Extraordinary), dated: 1st July 2026, pp. 21-24, s.5f (iii). \r\n145Substituted for the words \"fifty thousand\" by the Punjab Finance Act 2026 (L of 2026 ), publi shed in the Punjab Gazette \r\n(Extraordinary), dated: 1st July 2026, pp. 21-24, s.5f (iii). \r\n \r\n146Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dat","quote_sha256":"9863191caefb9c2d30e5022c1ddf14e85bccdf797e0791d873facb30fc0ae5fe","reader_fragment":"p-126815-128583-abafa9142b9883f3","reader_url":"/laws/punjab-code-359161c3baf4773d#p-126815-128583-abafa9142b9883f3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-5c9b47b6a65e32fabace","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":130192,"character_end":130215,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-128583-130327-c49c6aa6f744751b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-128583-130327-c49c6aa6f744751b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":130022,"character_end":130445,"quote":"invoice or five \r\npercent of the amount of tax \r\ninvolved, whichever is higher. \r\n30 \r\n \r\n148Substituted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July \r\n2026, pp. 21-24, s.5f (iv). \r\n149For the word “59A” substituted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette \r\n(Ext","quote_sha256":"d743ba012470b5e11baafd03eee47219fb09e10034f6e8c161bff5aa1e3c1c74","reader_fragment":"p-128583-130327-c49c6aa6f744751b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-128583-130327-c49c6aa6f744751b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-11b8c0a2e0173ebbe5c4","source":"punjab-code-359161c3baf4773d","title":"Gazette \" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":146712,"character_end":146752,"quote":"Gazette \" by the Punjab Finance Act 2026","quote_sha256":"958222ababe38b89bc3a05d7c1035c3a7fb22e7613ea2bc2b49b3cf95ae037a3","reader_fragment":"p-146155-147899-8040b6cba8d100b4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-146155-147899-8040b6cba8d100b4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":146542,"character_end":146982,"quote":"6 (L of 2026 ), published in the Punjab Gazette \r\n(Extraordinary), dated: 1st July 2026, pp. 21-24, s.5 (g). \r\n163Omitted for the words \"by notification in the official Gazette \" by the Punjab Finance Act 2026 (L of 2026 ), published in the \r\nPunjab Gazette (Extraordinary), dated: 1st July 2026, pp. 21-24, s.5 (g). \r\nregistration or whose business activities are covered under this Act a nd the rules or \r\nwho may be required for any inq","quote_sha256":"0140626b7155f5743d4bfaa774ce2b334e61dd4cabb7a66199e73d14516fbbd6","reader_fragment":"p-146155-147899-8040b6cba8d100b4","reader_url":"/laws/punjab-code-359161c3baf4773d#p-146155-147899-8040b6cba8d100b4","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-e53a592043c82ac0e704","source":"punjab-code-359161c3baf4773d","title":"Finance Act 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":153326,"character_end":153342,"quote":"Finance Act 2021","quote_sha256":"4e5a0d47bb7b16b457c19819bf08907219607c3fc6f1676d623cfeb2851531d4","reader_fragment":"p-153143-154919-ec7da7c16c145008","reader_url":"/laws/punjab-code-359161c3baf4773d#p-153143-154919-ec7da7c16c145008","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":153156,"character_end":153572,"quote":"y the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n168Inserted by the Punja b Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 30 th June \r\n2021, pp. 10047-10050 s.5. \r\n169 Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 2","quote_sha256":"323f47bd717af01858d8be46683983ef1670ba18120d6fbfe2ecf3dc79d021a0","reader_fragment":"p-153143-154919-ec7da7c16c145008","reader_url":"/laws/punjab-code-359161c3baf4773d#p-153143-154919-ec7da7c16c145008","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-1d99cec0be9fc3f73418","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":156416,"character_end":156439,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-154919-156708-4b643105091f40e1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-154919-156708-4b643105091f40e1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":156246,"character_end":156669,"quote":"Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dat ed: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n173Substituted for the word \"ten\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5h (i). \r\n174Substituted by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: ","quote_sha256":"04ffa9d3afbf4eda3fd7bb64740b029dc69fc9da4852126e7d548b039782d8ef","reader_fragment":"p-154919-156708-4b643105091f40e1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-154919-156708-4b643105091f40e1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-40303e97a3f1430f2421","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":156750,"character_end":156773,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-156708-158504-3e4ab8df1555826a","reader_url":"/laws/punjab-code-359161c3baf4773d#p-156708-158504-3e4ab8df1555826a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":156580,"character_end":157003,"quote":"inance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 5. \r\n175Substituted for the word \"five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5h (ii). \r\n176Substituted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28","quote_sha256":"c32ec896ebcdcb675551c6794806821d4bd412c9cadb522697cf62fb0e0c78c0","reader_fragment":"p-154919-156708-4b643105091f40e1","reader_url":"/laws/punjab-code-359161c3baf4773d#p-154919-156708-4b643105091f40e1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-f6ebcc463e8e46e5f6c9","source":"punjab-code-359161c3baf4773d","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":190437,"character_end":190453,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-190076-191860-51a8148fd7ace95b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-190076-191860-51a8148fd7ace95b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":190267,"character_end":190683,"quote":"vices (Amendment) Act 2026 (XXXVIII of 2026), \r\npublished in the Punjab Gazette (Extraordinary), dated: 14 May 2026, pp. 6085-6086, s.10(d). \r\n201Inserted by the Punj ab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n202Substituted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st ","quote_sha256":"d186b7a8fc72696bed56198863a40d5832afbec94431989fe8e9e7ea1da3d8bd","reader_fragment":"p-190076-191860-51a8148fd7ace95b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-190076-191860-51a8148fd7ace95b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-c0743b7023ab09ae548f","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":190585,"character_end":190608,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-190076-191860-51a8148fd7ace95b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-190076-191860-51a8148fd7ace95b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":190415,"character_end":190838,"quote":"serted by the Punj ab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s.4. \r\n202Substituted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July \r\n2026, pp. 21-24, s.5 (i). \r\n \r\n77. Computerized syste m.– (1) The Authority may prescribe the use of a \r\ncomputerized system for carrying out the pu","quote_sha256":"00996f292835c8a946dac391006b29bcbfd6906b4f5119ca0b28c919a0c45d23","reader_fragment":"p-190076-191860-51a8148fd7ace95b","reader_url":"/laws/punjab-code-359161c3baf4773d#p-190076-191860-51a8148fd7ace95b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-d21ed98f7cc554a93171","source":"punjab-code-359161c3baf4773d","title":"Punjab Sales Tax Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":200075,"character_end":200107,"quote":"Punjab Sales Tax Ordinance, 2000","quote_sha256":"5329794f9e6ecdc23f3138a80a8cd86df72f29bd2e7ed7048965b82b95ed09c9","reader_fragment":"p-198910-200626-5ce0742114364d1f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-198910-200626-5ce0742114364d1f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":199905,"character_end":200337,"quote":"the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s.4. \r\n87. Repeal and savings.– (1) The Punjab Sales Tax Ordinance, 2000 (II of 2000) \r\nis hereby repealed. \r\n(2) Any proceeding under the repealed Ordinance pending on the date \r\nnotified under sub-section (3) of section 1 before any authority, forum or any court by \r\nway of adjudication, assessment,","quote_sha256":"5c5aa64f1d6c99b5ee02c5fe71bb8ae6874869d9d5229eb6c0a33bb5b382e7e6","reader_fragment":"p-198910-200626-5ce0742114364d1f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-198910-200626-5ce0742114364d1f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-877965934c31fde9275e","source":"punjab-code-359161c3baf4773d","title":"Punjab Sales Tax Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":201087,"character_end":201119,"quote":"Punjab Sales Tax Ordinance, 2000","quote_sha256":"5329794f9e6ecdc23f3138a80a8cd86df72f29bd2e7ed7048965b82b95ed09c9","reader_fragment":"p-200626-202403-8cbd029ed051d859","reader_url":"/laws/punjab-code-359161c3baf4773d#p-200626-202403-8cbd029ed051d859","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":200917,"character_end":201349,"quote":"emed to have been validly issued to serve the purposes of \r\nthis Act and the rules. \r\n(4) Where so directed by the Government, any tax payable but not paid \r\nunder the Punjab Sales Tax Ordinance, 2000 (II of 2000) may be recovered under \r\nthis Act, but without prejudice t o any action already taken for the recovery of the \r\namount under the said Ordinance. \r\n206\r\n[88. Prize schemes to promote tax culture. – The Authority may, ","quote_sha256":"c86496311fb806d404a6e47e2f450ab63876c039719870c6f327516239e252d0","reader_fragment":"p-200626-202403-8cbd029ed051d859","reader_url":"/laws/punjab-code-359161c3baf4773d#p-200626-202403-8cbd029ed051d859","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-bbd48fe46f722e1c5f8a","source":"punjab-code-359161c3baf4773d","title":"Affordable Private Housing Schemes Rules), 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":205372,"character_end":205423,"quote":"Affordable \r\nPrivate Housing Schemes Rules), \r\n2020","quote_sha256":"94aab5fa70c92a25685af9bd67bd0eec1878f9781c3b39b893c57f1ce66f0275","reader_fragment":"p-204194-205982-2ec17e864892d2af","reader_url":"/laws/punjab-code-359161c3baf4773d#p-204194-205982-2ec17e864892d2af","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":205202,"character_end":205653,"quote":"Scheme by the Punjab Housing \r\nand Town -Planning Agency \r\n(PHATA) covered under Rule \r\n2(1)(k), Rule 35 and Rule 36 of \r\nthe Punjab Housing and Town -\r\nPlanning Agency (Affordable \r\nPrivate Housing Schemes Rules), \r\n2020. \r\n10 \r\nServices provided by: \r\n(i) a religious or charitable institution for \r\nthe benefit of public registered under \r\nany law for the time being in force; \r\n(ii) international non -governmental \r\norganizations (INGOs) approve","quote_sha256":"82f49b30cc6c397fe89ea8e1b686c22624d93723fcb3c231ca42db66172f306c","reader_fragment":"p-204194-205982-2ec17e864892d2af","reader_url":"/laws/punjab-code-359161c3baf4773d#p-204194-205982-2ec17e864892d2af","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-d9cb01ade733f16534a9","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":210266,"character_end":210289,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-209541-211310-32a64e714994270f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-209541-211310-32a64e714994270f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":210096,"character_end":210519,"quote":"ay of fee under any \r\nlaw or bye-law. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n209\"S/N 25\" was omitted by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette (Extraordinary), dated: 1st \r\nJuly 2026, pp. 21-24, s.5 (j). \r\n \r\n \r\n \r\nSECOND SCHEDULE \r\n(Taxable Services) \r\n(see section 3) \r\nPart I \r\n \r\nSr. \r\nNo. \r\nDescription Classification Code","quote_sha256":"896014b8e8fea46da7c3dc122b92d95a00251f06ada7889b7fcb8bb173e9e9a2","reader_fragment":"p-209541-211310-32a64e714994270f","reader_url":"/laws/punjab-code-359161c3baf4773d#p-209541-211310-32a64e714994270f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-7915f178f47aa9e2589e","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":213560,"character_end":213583,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-213102-214890-6b077101a14f3e28","reader_url":"/laws/punjab-code-359161c3baf4773d#p-213102-214890-6b077101a14f3e28","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":213390,"character_end":213813,"quote":"w, shall be reduced rate, s ubject to the conditions, if any, \r\nspecified hereunder: \r\n \r\n210Substituted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July \r\n2026, pp. 21-24, s.5k (i) \r\n211Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraor","quote_sha256":"1d5f4b48332ca078f9c7fbf0010776f45c792aa11a92bd9d6a4c8ee69a732652","reader_fragment":"p-213102-214890-6b077101a14f3e28","reader_url":"/laws/punjab-code-359161c3baf4773d#p-213102-214890-6b077101a14f3e28","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-b1988889230343966e83","source":"punjab-code-359161c3baf4773d","title":"Five\" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":213722,"character_end":213758,"quote":"Five\" by the Punjab Finance Act 2026","quote_sha256":"3c5bf1a092969e52b37b62c0748ce541a5e51470b9f1a20223dd4fcaf674396a","reader_fragment":"p-213102-214890-6b077101a14f3e28","reader_url":"/laws/punjab-code-359161c3baf4773d#p-213102-214890-6b077101a14f3e28","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":213552,"character_end":213988,"quote":" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), dated: 1st July \r\n2026, pp. 21-24, s.5k (i) \r\n211Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n \r\nSr. \r\nNo. Description \r\nClassification \r\ncode, if \r\napplicable \r\nRate of tax \r\n(1) (2) (3) (5) \r\n1 Hotels, motels a","quote_sha256":"51d07f620d0fba5d88903e1132c22fbf08f7c73c7707e83eb156344aa2a94943","reader_fragment":"p-213102-214890-6b077101a14f3e28","reader_url":"/laws/punjab-code-359161c3baf4773d#p-213102-214890-6b077101a14f3e28","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-8c5ad0a3f169a9020764","source":"punjab-code-359161c3baf4773d","title":"Five\" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":214700,"character_end":214736,"quote":"Five\" by the Punjab Finance Act 2026","quote_sha256":"3c5bf1a092969e52b37b62c0748ce541a5e51470b9f1a20223dd4fcaf674396a","reader_fragment":"p-213102-214890-6b077101a14f3e28","reader_url":"/laws/punjab-code-359161c3baf4773d#p-213102-214890-6b077101a14f3e28","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":214530,"character_end":214966,"quote":"\r\n9801.3000 \r\n9801.5000 \r\n 211[Eight] percent without input \r\ntax adjustment. \r\n \r\n212Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n \r\n3 \r\nServices provided in respect of \r\ninsurance to a policy holder by \r\nan insurer, including a re -\r\ninsurer for","quote_sha256":"7171f6dda2a9e1d3d9663cedbb67e5ac5ac9cb12e87cc00af66555513da6a09a","reader_fragment":"p-213102-214890-6b077101a14f3e28","reader_url":"/laws/punjab-code-359161c3baf4773d#p-213102-214890-6b077101a14f3e28","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-798f1ed6cf79aabab2c6","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":219614,"character_end":219637,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-218479-220271-787644377b472f95","reader_url":"/laws/punjab-code-359161c3baf4773d#p-218479-220271-787644377b472f95","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":219444,"character_end":219867,"quote":"lopment \r\npersons; and \r\n(b)Five percent without input \r\ntax adjustment for \r\nothers. \r\n \r\n213Omitted by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gaz ette (Extraordinary), dated: 1st July 2026, \r\npp. 21-24, s.5k (iii). \r\n \r\napplications or games, \r\ngraphics designing, medical \r\ntranscription, remote \r\nmonitoring, telemedicine, \r\ninsur","quote_sha256":"755dd75a585df8b4f25e39b601670d6959a6e2f979891e0390f91aa9efafc1f1","reader_fragment":"p-218479-220271-787644377b472f95","reader_url":"/laws/punjab-code-359161c3baf4773d#p-218479-220271-787644377b472f95","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-e8f76608366ad0c86d1b","source":"punjab-code-359161c3baf4773d","title":"Five\" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":221342,"character_end":221378,"quote":"Five\" by the Punjab Finance Act 2026","quote_sha256":"3c5bf1a092969e52b37b62c0748ce541a5e51470b9f1a20223dd4fcaf674396a","reader_fragment":"p-220271-222062-8a088c6ee6f3dbca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-220271-222062-8a088c6ee6f3dbca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":221172,"character_end":221608,"quote":"ated \r\nto Information \r\nTechnology; and \r\n(b) Sixteen p ercent for \r\nothers. \r\n \r\n214Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n215Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extra","quote_sha256":"4c3dba5ba4c286fea6d979ec0d05673f03559eaaf59c443464620c18a12a66fc","reader_fragment":"p-220271-222062-8a088c6ee6f3dbca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-220271-222062-8a088c6ee6f3dbca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-b4ab4ef504831b311b02","source":"punjab-code-359161c3baf4773d","title":"Five\" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":221519,"character_end":221555,"quote":"Five\" by the Punjab Finance Act 2026","quote_sha256":"3c5bf1a092969e52b37b62c0748ce541a5e51470b9f1a20223dd4fcaf674396a","reader_fragment":"p-220271-222062-8a088c6ee6f3dbca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-220271-222062-8a088c6ee6f3dbca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":221349,"character_end":221785,"quote":"y the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n215Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n216Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extr","quote_sha256":"8e81f5befc9b44aca09fe565d1478b1e750d99b0b751e11bb007152c8fe57cee","reader_fragment":"p-220271-222062-8a088c6ee6f3dbca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-220271-222062-8a088c6ee6f3dbca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-68f9aa180e369d3fc6a3","source":"punjab-code-359161c3baf4773d","title":"Five\" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":221697,"character_end":221733,"quote":"Five\" by the Punjab Finance Act 2026","quote_sha256":"3c5bf1a092969e52b37b62c0748ce541a5e51470b9f1a20223dd4fcaf674396a","reader_fragment":"p-220271-222062-8a088c6ee6f3dbca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-220271-222062-8a088c6ee6f3dbca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":221527,"character_end":221963,"quote":" the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n216Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n10 \r\nServices provided by tour \r\noperators and travel agents \r\nincluding all their allied \r\nservices or facilities. \r","quote_sha256":"b639efa37f1ebd00e200df616049ed83b371f4b70b46054f632159c65243f52d","reader_fragment":"p-220271-222062-8a088c6ee6f3dbca","reader_url":"/laws/punjab-code-359161c3baf4773d#p-220271-222062-8a088c6ee6f3dbca","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-3ac6d07884ae315aadb4","source":"punjab-code-359161c3baf4773d","title":"Five\" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":223413,"character_end":223449,"quote":"Five\" by the Punjab Finance Act 2026","quote_sha256":"3c5bf1a092969e52b37b62c0748ce541a5e51470b9f1a20223dd4fcaf674396a","reader_fragment":"p-222062-223738-2889b399fa277e14","reader_url":"/laws/punjab-code-359161c3baf4773d#p-222062-223738-2889b399fa277e14","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":223243,"character_end":223679,"quote":"00 \r\nand \r\nrespective \r\n216[Eight] percent without \r\ninput tax adjustment. \r\n \r\n \r\n217Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n218Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extra","quote_sha256":"b5a6e175a109dbbf32122fb3c3b65b134687cb91786932d0e55055cd8218cbbb","reader_fragment":"p-222062-223738-2889b399fa277e14","reader_url":"/laws/punjab-code-359161c3baf4773d#p-222062-223738-2889b399fa277e14","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-d9b94a7edc3fdba5e89b","source":"punjab-code-359161c3baf4773d","title":"Five\" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":223590,"character_end":223626,"quote":"Five\" by the Punjab Finance Act 2026","quote_sha256":"3c5bf1a092969e52b37b62c0748ce541a5e51470b9f1a20223dd4fcaf674396a","reader_fragment":"p-222062-223738-2889b399fa277e14","reader_url":"/laws/punjab-code-359161c3baf4773d#p-222062-223738-2889b399fa277e14","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":223420,"character_end":223856,"quote":"y the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n218Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n219Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extra","quote_sha256":"a57229a5cf326ec34ab3d8b5905aa2b60531db4c6aab2cfdab80c1f0bffaef02","reader_fragment":"p-222062-223738-2889b399fa277e14","reader_url":"/laws/punjab-code-359161c3baf4773d#p-222062-223738-2889b399fa277e14","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-6c16eba16daa3fdb32eb","source":"punjab-code-359161c3baf4773d","title":"Five\" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":223767,"character_end":223803,"quote":"Five\" by the Punjab Finance Act 2026","quote_sha256":"3c5bf1a092969e52b37b62c0748ce541a5e51470b9f1a20223dd4fcaf674396a","reader_fragment":"p-223738-225523-1f99bdeeb2f16e35","reader_url":"/laws/punjab-code-359161c3baf4773d#p-223738-225523-1f99bdeeb2f16e35","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":223597,"character_end":224033,"quote":"y the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n219Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\nheadings. \r\n15 \r\nRent-a-car (including renting of \r\nall categories of vehicles \r\nmeant for transportation of \r\npersons","quote_sha256":"dce8a311b66ad20d414623f56e7662c592db075f9b2fbf6ffdf1c91cbf83e7bf","reader_fragment":"p-222062-223738-2889b399fa277e14","reader_url":"/laws/punjab-code-359161c3baf4773d#p-222062-223738-2889b399fa277e14","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-88ca22c9ce07d98410d5","source":"punjab-code-359161c3baf4773d","title":"Five\" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":225632,"character_end":225668,"quote":"Five\" by the Punjab Finance Act 2026","quote_sha256":"3c5bf1a092969e52b37b62c0748ce541a5e51470b9f1a20223dd4fcaf674396a","reader_fragment":"p-225523-227290-70c320c46b13f0e7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-225523-227290-70c320c46b13f0e7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":225462,"character_end":225898,"quote":"t of \r\nRespective \r\nheadings \r\nFive percent without input \r\ntax adjustment. \r\n \r\n220Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n221Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extra","quote_sha256":"78f4a8a1c5270eed901f450c4c7c32827a859cfc070ae636a4f96d77cbe194a0","reader_fragment":"p-223738-225523-1f99bdeeb2f16e35","reader_url":"/laws/punjab-code-359161c3baf4773d#p-223738-225523-1f99bdeeb2f16e35","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-07b6c3fd434ff54e9a0d","source":"punjab-code-359161c3baf4773d","title":"Five\" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":225809,"character_end":225845,"quote":"Five\" by the Punjab Finance Act 2026","quote_sha256":"3c5bf1a092969e52b37b62c0748ce541a5e51470b9f1a20223dd4fcaf674396a","reader_fragment":"p-225523-227290-70c320c46b13f0e7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-225523-227290-70c320c46b13f0e7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":225639,"character_end":226075,"quote":"y the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n221Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n \r\npossession and effective \r\ncontrol of such mach inery, \r\nequipment and appliances. \r\n22 \r\nServices provided by \r\na","quote_sha256":"282fe26f302ea9f30a17640f90444b52244c288de8b9657954dbca9a9eaf1ac5","reader_fragment":"p-225523-227290-70c320c46b13f0e7","reader_url":"/laws/punjab-code-359161c3baf4773d#p-225523-227290-70c320c46b13f0e7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-ee3cfecb5c120d846c7e","source":"punjab-code-359161c3baf4773d","title":"Five\" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":227868,"character_end":227904,"quote":"Five\" by the Punjab Finance Act 2026","quote_sha256":"3c5bf1a092969e52b37b62c0748ce541a5e51470b9f1a20223dd4fcaf674396a","reader_fragment":"p-227290-229079-1951759adf61aa5d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-227290-229079-1951759adf61aa5d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":227698,"character_end":228134,"quote":"0 and \r\nrespective \r\nheadings \r\nFive percent without input tax \r\nadjustment. \r\n \r\n222Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n223Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extra","quote_sha256":"aba184384c43974c0a35f91870b33e50fac1dcad4da6eddedfc225a3f39d6d8c","reader_fragment":"p-227290-229079-1951759adf61aa5d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-227290-229079-1951759adf61aa5d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-ed6ef104537f047e243b","source":"punjab-code-359161c3baf4773d","title":"Five\" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":228045,"character_end":228081,"quote":"Five\" by the Punjab Finance Act 2026","quote_sha256":"3c5bf1a092969e52b37b62c0748ce541a5e51470b9f1a20223dd4fcaf674396a","reader_fragment":"p-227290-229079-1951759adf61aa5d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-227290-229079-1951759adf61aa5d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":227875,"character_end":228311,"quote":"y the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n223Substituted for the word \"Five\" by the Punjab Finance Act 2026 (L of 2026 ), published in the Punjab Gazette (Extraordinary), \r\ndated: 1st July 2026, pp. 21-24, s.5k (ii). \r\n \r\nphotographers/film-makers. \r\n 28 Parking services Respective \r\nheadings \r\nFive percent without input tax \r\nadjustme","quote_sha256":"f8ab72f533e3e2b26eeab916ff75064441e38d56cdb323153df718dd7adf92c3","reader_fragment":"p-227290-229079-1951759adf61aa5d","reader_url":"/laws/punjab-code-359161c3baf4773d#p-227290-229079-1951759adf61aa5d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}},{"id":"unresolved-38922c625a6806cc45ab","source":"punjab-code-359161c3baf4773d","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":229733,"character_end":229756,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-229079-230683-71f21a5249d267fc","reader_url":"/laws/punjab-code-359161c3baf4773d#p-229079-230683-71f21a5249d267fc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"},"context_evidence":{"record_id":"punjab-code-359161c3baf4773d","text_version_id":"law:punjab-code-359161c3baf4773d:sha256:503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","text_sha256":"503efe2a137d453cc5af159743d6bff2fa5ced0cecf31c6ed4e0bc56215599e0","character_start":229563,"character_end":229986,"quote":" \r\nconcerts, circus, sports events, \r\n Zero percent without input tax \r\nadjustment.] \r\n \r\n \r\n \r\n224Added by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette (Extraordinary), dated: 1st July 2026, pp. \r\n21-24, s.5k (iv). \r\n \r\nraces, film, fashion shows and \r\nmobile stage shows) \r\n \r\n224[35. \r\nForeign exchange services \r\nprovided by any pe","quote_sha256":"374686aec5ace1a2bb7c68f8af59fd96caeec4d44d33bcbdba50d5f6dac0fedd","reader_fragment":"p-229079-230683-71f21a5249d267fc","reader_url":"/laws/punjab-code-359161c3baf4773d#p-229079-230683-71f21a5249d267fc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGkHMgQ6UWk-"}}]}