{"schema_version":"legis-intel-library-graph/1","record_id":"punjab-code-38d25586e9ae6188","facsimile_relationships":[],"coverage":{"record_id":"punjab-code-38d25586e9ae6188","outbound":["citation-197de29361b530cb24a8","citation-881251f77b1836400e23","citation-ec650eeff6d85a6fa9fa","citation-7e695a157d7a91cc7efe","citation-47606d7b66f96d789d9b"],"inbound":[],"internal":[],"external_outgoing":["external-a29875a533a6eb879a91"],"external_incoming":[],"unresolved":["unresolved-e2fc995ad063b9db52d4"],"status":"source_citations_examined","resolved_outbound":5,"resolved_internal":0},"citations":[{"id":"citation-197de29361b530cb24a8","source":"punjab-code-38d25586e9ae6188","target":"punjab-code-1a05590e67af5462","target_candidates":["punjab-code-1a05590e67af5462"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-38d25586e9ae6188","text_version_id":"law:punjab-code-38d25586e9ae6188:sha256:f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","text_sha256":"f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","character_start":4,"character_end":34,"quote":"PUNJAB FINANCE ORDINANCE, 1978","quote_sha256":"e0d65707df38ca75e36ee12516bd45a8c817cace8678adab43a37b27b2e4f1e1","reader_fragment":"p-0-1758-a38f97c1c7a2c845","reader_url":"/laws/punjab-code-38d25586e9ae6188#p-0-1758-a38f97c1c7a2c845","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJWZVRjUWY-"},"context_evidence":{"record_id":"punjab-code-38d25586e9ae6188","text_version_id":"law:punjab-code-38d25586e9ae6188:sha256:f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","text_sha256":"f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","character_start":0,"character_end":264,"quote":"THE PUNJAB FINANCE ORDINANCE, 1978 \r\n(XIII of 1978) \r\nCONTENTS \r\n1. ***** \r\n2. ***** \r\n3. ***** \r\n4. ***** \r\n5. ***** \r\n6. ***** \r\n7. ***** \r\n8. ***** \r\n9. ***** \r\n10. Application of existing laws \r\n11. Bar of suits in Civil Courts \r\n12. ***** \r\nTEXT \r\nTHE PUNJAB ","quote_sha256":"4b7581129890db763bd4d28eb2e7a47d5128d4db9c30bae6c89fe2d5d8c5ea5b","reader_fragment":"p-0-1758-a38f97c1c7a2c845","reader_url":"/laws/punjab-code-38d25586e9ae6188#p-0-1758-a38f97c1c7a2c845","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJWZVRjUWY-"}},{"id":"citation-881251f77b1836400e23","source":"punjab-code-38d25586e9ae6188","target":"punjab-code-1a05590e67af5462","target_candidates":["punjab-code-1a05590e67af5462"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-38d25586e9ae6188","text_version_id":"law:punjab-code-38d25586e9ae6188:sha256:f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","text_sha256":"f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","character_start":889,"character_end":919,"quote":"Punjab Finance Ordinance, 1978","quote_sha256":"e673f54e39e7b67e7c48f14cc2ce81a8dbba6d90fee6177cf8b899dee49f8fe0","reader_fragment":"p-0-1758-a38f97c1c7a2c845","reader_url":"/laws/punjab-code-38d25586e9ae6188#p-0-1758-a38f97c1c7a2c845","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJWZVRjUWY-"},"context_evidence":{"record_id":"punjab-code-38d25586e9ae6188","text_version_id":"law:punjab-code-38d25586e9ae6188:sha256:f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","text_sha256":"f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","character_start":719,"character_end":1149,"quote":"1977 (C.M.L.A. Order No.1 of \r\n1977), the Governor of the Punjab is pleased to make and promulga te the following \r\nOrdinance:– \r\n1. (1) This Ordinance may be called the Punjab Finance Ordinance, 1978. \r\n(2) It shall extend to the Province of the Punjab. \r\n(3) It shall come into force on and from the first day of July, 1978 \r\n2. [* * * * * * * * * * * *   ] \r\n3. [* * * * * * * * * * * *   ] \r\n4. [* * * * * * * * * * * *   ] \r\n","quote_sha256":"6c38773d9c489f205b617ac4704c3c0055b99c530e1ed513e75967faff72043a","reader_fragment":"p-0-1758-a38f97c1c7a2c845","reader_url":"/laws/punjab-code-38d25586e9ae6188#p-0-1758-a38f97c1c7a2c845","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJWZVRjUWY-"}},{"id":"citation-ec650eeff6d85a6fa9fa","source":"punjab-code-38d25586e9ae6188","target":"punjab-code-054e05a2370980c4","target_candidates":["punjab-code-054e05a2370980c4"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"punjab-code-38d25586e9ae6188","text_version_id":"law:punjab-code-38d25586e9ae6188:sha256:f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","text_sha256":"f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","character_start":1225,"character_end":1249,"quote":"Punjab Finance Act, 1965","quote_sha256":"f2e3a843841e41f409f59a55d58c0a7a54649403f92ad5a3cc76b4cf537cc6c8","reader_fragment":"p-0-1758-a38f97c1c7a2c845","reader_url":"/laws/punjab-code-38d25586e9ae6188#p-0-1758-a38f97c1c7a2c845","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJWZVRjUWY-"},"context_evidence":{"record_id":"punjab-code-38d25586e9ae6188","text_version_id":"law:punjab-code-38d25586e9ae6188:sha256:f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","text_sha256":"f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","character_start":1055,"character_end":1479,"quote":"* * * * * * * * * *   ] \r\n3. [* * * * * * * * * * * *   ] \r\n4. [* * * * * * * * * * * *   ] \r\n5. [* * * * * * * * * * * *   ] \r\n6. (1) For the existing section 12 of the Punjab Finance Act, 1965, t he \r\nfollowing shall be substituted, namely– \r\n1\r\n[“12 (1) There shall be levied and collected every ye ar a tax on hotels, \r\npayable by the owner or management thereof, at the rate of \r\n2\r\n[Eight] percent of \r\nthe daily 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1990","quote_sha256":"f877ec201b457c7c794db22dd999e9a10f78b5fa108f92f4dc6a377cf65d14c1","reader_fragment":"p-1758-3537-6a6cae272e07d924","reader_url":"/laws/punjab-code-38d25586e9ae6188#p-1758-3537-6a6cae272e07d924","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJWZVRjUWY-"},"context_evidence":{"record_id":"punjab-code-38d25586e9ae6188","text_version_id":"law:punjab-code-38d25586e9ae6188:sha256:f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","text_sha256":"f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","character_start":1752,"character_end":2176,"quote":"”]. \r\n(2) The tax shall be paid in one or more instalments in the manner fixed by \r\nGovernment. \r\n                                                           \r\n1Subs vide Punjab Finance Act, 1990 \r\n2Subs vide Punjab Finance Act, 1996 \r\n(3) The assessment and collection of the tax and the assessment of the \r\ntotal number of lodging units shall be made by such agency and in such manner as \r\nmay be prescribed and the assessi","quote_sha256":"08d1a1dd90055ef9ed0439fb5d80515d3a0692b325359067be50cb4b2494c3d9","reader_fragment":"p-0-1758-a38f97c1c7a2c845","reader_url":"/laws/punjab-code-38d25586e9ae6188#p-0-1758-a38f97c1c7a2c845","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJWZVRjUWY-"}},{"id":"citation-47606d7b66f96d789d9b","source":"punjab-code-38d25586e9ae6188","target":"punjab-code-e3a580e049638fca","target_candidates":["punjab-code-e3a580e049638fca"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-38d25586e9ae6188","text_version_id":"law:punjab-code-38d25586e9ae6188:sha256:f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","text_sha256":"f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","character_start":1960,"character_end":1984,"quote":"Punjab Finance Act, 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and the assessing authority may for this purpose– \r\n(","quote_sha256":"3b4fc7f2a0913cc68b5a7d2ff541c574f16980a4c8db0fd2c6838603ccc11f83","reader_fragment":"p-1758-3537-6a6cae272e07d924","reader_url":"/laws/punjab-code-38d25586e9ae6188#p-1758-3537-6a6cae272e07d924","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJWZVRjUWY-"}}],"incoming":[],"internal_references":[],"external_references":[{"id":"external-a29875a533a6eb879a91","source":"punjab-code-38d25586e9ae6188","target":"punjab-code-054e05a2370980c4","target_candidates":["punjab-code-054e05a2370980c4"],"citation_id":"citation-ec650eeff6d85a6fa9fa","provision_kind":"section","provision_number":"12","qualifier":null,"instrument_title":"Punjab Finance Act, 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[* * * * * * * * * * * *   ] \r\n3. [* * * * * * * * * * * *   ] \r\n4. [* * * * * * * * * * * *   ] \r\n5. [* * * * * * * * * * * *   ] \r\n6. (1) For the existing section 12 of the Punjab Finance Act, 1965, t he \r\nfollowing shall be substituted, namely– \r\n1\r\n[“12 (1) There shall be levied and collected every ye ar a tax on hotels, \r\npayable by the owner or management thereof, at the rate of \r\n2\r\n[Eight] percent of \r\nthe daily charg","quote_sha256":"1e6ac4028c416a6a00fa80b79d28b4a73b21269506f84ba6efe5d0063dd8132a","reader_fragment":"p-0-1758-a38f97c1c7a2c845","reader_url":"/laws/punjab-code-38d25586e9ae6188#p-0-1758-a38f97c1c7a2c845","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJWZVRjUWY-"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"punjab-code-054e05a2370980c4","text_version_id":"law:punjab-code-054e05a2370980c4:sha256:3ea95a0bcc17bd6b471222fcc1bd82abcff3fd79e55a1ccd5b1cc2d05aba27fb","text_sha256":"3ea95a0bcc17bd6b471222fcc1bd82abcff3fd79e55a1ccd5b1cc2d05aba27fb","character_start":7155,"character_end":7206,"quote":"17\r\n[12. Tax on hotels.– * * * * * * * * * *   ] \r\n","quote_sha256":"bb6f1da21e0152bd0d17b10e8854db910de59b4a4aed492798150f9e1a2921f3","reader_fragment":"p-5359-7159-6063194ae5bd06eb","reader_url":"/laws/punjab-code-054e05a2370980c4#p-5359-7159-6063194ae5bd06eb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmMFMAQyUGY-"},"target_fragment":"provision-12-7155","target_identification":"unique_main_heading_in_source_based_reader"}],"external_incoming":[],"unresolved":[{"id":"unresolved-e2fc995ad063b9db52d4","source":"punjab-code-38d25586e9ae6188","title":"TEXT THE PUNJAB FINANCE ORDINANCE, 1978","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-38d25586e9ae6188","text_version_id":"law:punjab-code-38d25586e9ae6188:sha256:f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","text_sha256":"f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","character_start":246,"character_end":287,"quote":"TEXT \r\nTHE PUNJAB FINANCE ORDINANCE, 1978","quote_sha256":"2b13c30ebc68c45d9507fbfd6cf467ed6188f638f3334c6e2d4a079fb9b5f669","reader_fragment":"p-0-1758-a38f97c1c7a2c845","reader_url":"/laws/punjab-code-38d25586e9ae6188#p-0-1758-a38f97c1c7a2c845","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJWZVRjUWY-"},"context_evidence":{"record_id":"punjab-code-38d25586e9ae6188","text_version_id":"law:punjab-code-38d25586e9ae6188:sha256:f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","text_sha256":"f3a1e2c72094b3e299738238133129e028374ad123e517706731c60af05efd72","character_start":76,"character_end":517,"quote":"2. ***** \r\n3. ***** \r\n4. ***** \r\n5. ***** \r\n6. ***** \r\n7. ***** \r\n8. ***** \r\n9. ***** \r\n10. Application of existing laws \r\n11. Bar of suits in Civil Courts \r\n12. ***** \r\nTEXT \r\nTHE PUNJAB FINANCE ORDINANCE, 1978 \r\n(XIII of 1978) \r\n(Provisions Relating to Hotel Tax) \r\n[27th June, 1978] \r\nAn \r\nOrdinance \r\nto levy and enhance the rates of certain taxes and duties, in the Province of the \r\nPunjab. \r\nWHEREAS it is expedient to levy and enhanc","quote_sha256":"bfb0ccc73ac88311218ca374c2a0d683a20f1c4de5fd9b625e2c1dabb082ff99","reader_fragment":"p-0-1758-a38f97c1c7a2c845","reader_url":"/laws/punjab-code-38d25586e9ae6188#p-0-1758-a38f97c1c7a2c845","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJWZVRjUWY-"}}]}