{"schema_version":"legis-intel-library-graph/1","record_id":"punjab-code-82dc8a416c752e26","facsimile_relationships":[],"coverage":{"record_id":"punjab-code-82dc8a416c752e26","outbound":["citation-861f798914ecc73f0324","citation-89dfc6516c3f3cdfc442","citation-76fb4bad62a6b57d4bf7","citation-53b6455b7d7a8c400528","citation-a30ffbfddd556a8a3440","citation-d7b217220dc727bb7657","citation-41702875ad4dd9acb323"],"inbound":[],"internal":["internal-e0f932d4db74a4b3382b","internal-b27fd530015df9055d0c"],"external_outgoing":["external-5fbbfb14717728492baf"],"external_incoming":[],"unresolved":["unresolved-40475c9afd1040ac1053","unresolved-31cb3a1a901411855e01","unresolved-9046bbacbbf5efbdfdfa"],"status":"source_citations_examined","resolved_outbound":7,"resolved_internal":2},"citations":[{"id":"citation-861f798914ecc73f0324","source":"punjab-code-82dc8a416c752e26","target":"punjab-code-b982f4a579115db9","target_candidates":["punjab-code-b982f4a579115db9"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":1993,"character_end":2026,"quote":"Punjab Revenue Authority Act 2012","quote_sha256":"03f15c466a5df1b9fe98cc3b30bdc614e13c36aac1638f3fe3fd0cb48abc34ee","reader_fragment":"p-1783-3570-8e333db38b5f924a","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-1783-3570-8e333db38b5f924a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"context_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":1823,"character_end":2256,"quote":"\n(3) It shall come into force from the 1st day of July 2015. \r\n2. Definitions.– In this Act: \r\n(a) “Authority” means the Punjab Revenue Authority established under the \r\nPunjab Revenue Authority Act 2012 (XLIII of 2012); \r\n(b) “cess” means the infrastructure cess levied and collected under the Act \r\nand includes default  surcharge or penalty or any other sum payable \r\nunder the Act or the rules; \r\n(c) “Customs Act” means the Cust","quote_sha256":"4386062f80d1d933d196f041aff6a143eb98b714b2dfa639f1f07235c4059752","reader_fragment":"p-1783-3570-8e333db38b5f924a","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-1783-3570-8e333db38b5f924a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"}},{"id":"citation-89dfc6516c3f3cdfc442","source":"punjab-code-82dc8a416c752e26","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":8475,"character_end":8498,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-7112-8830-29caa25b2441df0d","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-7112-8830-29caa25b2441df0d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"context_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":8305,"character_end":8728,"quote":"                                                                                                                                                    \r\n1Substituted by the Punjab Finance Act 2016 (XXXV of 20 16), published in the Punjab Gazette (Extraordinary), dated: \r\n29.06.2016, pp. 6083-6092, s.9: it came into force on 1 July 2016 \r\n2Substituted by the Punjab Infrastructure Development Cess (Amendment) Act 2026 (XXXV ","quote_sha256":"0c3bdcea55fe9709b88f6e3f1cfae31311d19cde10e12ebdc0e72729e01211f4","reader_fragment":"p-7112-8830-29caa25b2441df0d","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-7112-8830-29caa25b2441df0d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"}},{"id":"citation-76fb4bad62a6b57d4bf7","source":"punjab-code-82dc8a416c752e26","target":"punjab-code-49e1b57d54e81282","target_candidates":["punjab-code-49e1b57d54e81282"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":11298,"character_end":11321,"quote":"Punjab Finance Act 2021","quote_sha256":"60d15febbbe43a2de670d6a96f3592d97b2d59d0e4a9aabbabed601497e00775","reader_fragment":"p-10551-12289-846e14171d89d90f","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-10551-12289-846e14171d89d90f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"context_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":11128,"character_end":11551,"quote":" under section 8 in any case or class of cases.  \r\nCHAPTER IV \r\n                                                                 \r\n1For the word “and” substituted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), \r\ndated: 30th June 2021, pp. 10047-10050 s.6. \r\n \r\n2Inserted by the Punjab Finance Act 2021  (XIX of 2021), published in the Punjab Gazette (Extraordinary), d ated: ","quote_sha256":"fad1039460b30a7ca509b4a83ddd4dcb34fb2f7188425f9a51c6ba52546b4388","reader_fragment":"p-10551-12289-846e14171d89d90f","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-10551-12289-846e14171d89d90f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"}},{"id":"citation-53b6455b7d7a8c400528","source":"punjab-code-82dc8a416c752e26","target":"punjab-code-49e1b57d54e81282","target_candidates":["punjab-code-49e1b57d54e81282"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":11454,"character_end":11477,"quote":"Punjab Finance Act 2021","quote_sha256":"60d15febbbe43a2de670d6a96f3592d97b2d59d0e4a9aabbabed601497e00775","reader_fragment":"p-10551-12289-846e14171d89d90f","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-10551-12289-846e14171d89d90f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"context_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":11284,"character_end":11707,"quote":"ituted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extraordinary), \r\ndated: 30th June 2021, pp. 10047-10050 s.6. \r\n \r\n2Inserted by the Punjab Finance Act 2021  (XIX of 2021), published in the Punjab Gazette (Extraordinary), d ated: 30th June \r\n2021, pp. 10047-10050 s.6. \r\n \r\n3Added by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29","quote_sha256":"d773e77044d7c98fe4c2702a3af41e6bf5a62516a3f11f9191e24d383c2ef721","reader_fragment":"p-10551-12289-846e14171d89d90f","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-10551-12289-846e14171d89d90f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"}},{"id":"citation-a30ffbfddd556a8a3440","source":"punjab-code-82dc8a416c752e26","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":11609,"character_end":11632,"quote":"Punjab Finance Act 2020","quote_sha256":"1e3d4f6d56385342c3cf04572949c3787d14ee65aff371f047d8f43ea7b9b634","reader_fragment":"p-10551-12289-846e14171d89d90f","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-10551-12289-846e14171d89d90f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"context_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":11439,"character_end":11862,"quote":"nserted by the Punjab Finance Act 2021  (XIX of 2021), published in the Punjab Gazette (Extraordinary), d ated: 30th June \r\n2021, pp. 10047-10050 s.6. \r\n \r\n3Added by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June 2020, \r\npp. 4353-4359, s. 6. \r\nMISCELLANEOUS \r\n10. Application of provisions of other laws.– (1) In case of goods imported into \r\nor exported out of ","quote_sha256":"3e18d253200a27e86376d902eed6c0ac94cfe522ec17b3fc20e2530442cd53be","reader_fragment":"p-10551-12289-846e14171d89d90f","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-10551-12289-846e14171d89d90f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"}},{"id":"citation-d7b217220dc727bb7657","source":"punjab-code-82dc8a416c752e26","target":"punjab-code-359161c3baf4773d","target_candidates":["punjab-code-359161c3baf4773d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":12643,"character_end":12682,"quote":"Punjab Sales Tax \r\non Services Act 2012","quote_sha256":"70dd2953c0d3c1b128eedd15bb9e6e3412d38234c4a58c51a621f68c88aea762","reader_fragment":"p-12289-14044-d7c27ede241634fb","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-12289-14044-d7c27ede241634fb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"context_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":12473,"character_end":12912,"quote":"tion and payment of cess under this Act in so far as they relate to the \r\nmatters covered in subsection (1). \r\n3[(2a) Notwithstanding anything contained in this Act, the Punjab Sales Tax \r\non Services Act 2012 (XLII of 2012), and the rules made thereunder, shall, as nearly \r\nas possible, apply in so far as it relates to: \r\n(a) seeking information or requisitioning record; \r\n(b) issuance of show cause notice; \r\n(c) adjudication includin","quote_sha256":"853191ad403d1d252474be2e5bf689494936a6b7caeb4118f3b9c3e67c4ff402","reader_fragment":"p-12289-14044-d7c27ede241634fb","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-12289-14044-d7c27ede241634fb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"}},{"id":"citation-41702875ad4dd9acb323","source":"punjab-code-82dc8a416c752e26","target":"punjab-code-b982f4a579115db9","target_candidates":["punjab-code-b982f4a579115db9"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":13176,"character_end":13209,"quote":"Punjab Revenue Authority Act 2012","quote_sha256":"03f15c466a5df1b9fe98cc3b30bdc614e13c36aac1638f3fe3fd0cb48abc34ee","reader_fragment":"p-12289-14044-d7c27ede241634fb","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-12289-14044-d7c27ede241634fb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"context_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":13006,"character_end":13439,"quote":"orcement; and \r\n(g) all other ancillary matters thereto.] \r\n(3) This Act and the rules shall be treated as fiscal law for the purpose of \r\nclause (h) of section 2 of the Punjab Revenue Authority Act 2012 (XLIII of 2012). \r\n4[10A. Appointment of Cess Officer .– The Authorit y may, by notification in the \r\nofficial Gazette, designate its one or more officers as Cess Officer for the purposes \r\nof this Act.] \r\n                       ","quote_sha256":"1f9aa464184789eea764d9c2239b00737c4f01ab5508e3c55b7ea628e6d2a019","reader_fragment":"p-12289-14044-d7c27ede241634fb","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-12289-14044-d7c27ede241634fb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"}}],"incoming":[],"internal_references":[{"id":"internal-e0f932d4db74a4b3382b","source":"punjab-code-82dc8a416c752e26","target":"punjab-code-82dc8a416c752e26","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":10195,"character_end":10218,"quote":"7. Default surcharge.– ","quote_sha256":"9e7a9276f71dea8254a27b3d10b42b88535083de8a94afaa2599500c609433ff","reader_fragment":"p-8830-10551-627ec6254ef39c03","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-8830-10551-627ec6254ef39c03","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"target_fragment":"p-8830-10551-627ec6254ef39c03","evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":11108,"character_end":11117,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-10551-12289-846e14171d89d90f","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-10551-12289-846e14171d89d90f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"context_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":10938,"character_end":11347,"quote":"Waiver of default surcharge or penalty .– The Authority may, subject to \r\nsuch conditions as it deems appropriate, waive the payment of default surcharge on \r\ncess under section 7 or penalty under section 8 in any case or class of cases.  \r\nCHAPTER IV \r\n                                                                 \r\n1For the word “and” substituted by the Punjab Finance Act 2021 (XIX of 2021), published ","quote_sha256":"d9e313f7069fa53023ca2952bc6d2ba1253ad83ee4972542a5160b8b3221cd4f","reader_fragment":"p-10551-12289-846e14171d89d90f","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-10551-12289-846e14171d89d90f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"}},{"id":"internal-b27fd530015df9055d0c","source":"punjab-code-82dc8a416c752e26","target":"punjab-code-82dc8a416c752e26","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":10762,"character_end":10775,"quote":"8. Penalty.– ","quote_sha256":"e9424b5a92e90011bff6491641f187e834c8ab7717deb8912ee7425b24696ac0","reader_fragment":"p-10551-12289-846e14171d89d90f","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-10551-12289-846e14171d89d90f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"target_fragment":"p-10551-12289-846e14171d89d90f","evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":11135,"character_end":11144,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-10551-12289-846e14171d89d90f","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-10551-12289-846e14171d89d90f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"context_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":10965,"character_end":11374,"quote":" or penalty .– The Authority may, subject to \r\nsuch conditions as it deems appropriate, waive the payment of default surcharge on \r\ncess under section 7 or penalty under section 8 in any case or class of cases.  \r\nCHAPTER IV \r\n                                                                 \r\n1For the word “and” substituted by the Punjab Finance Act 2021 (XIX of 2021), published in the Punjab Gazette (Extr","quote_sha256":"ab30ea2994ded1c70d754e30ec5bc28a90f9ee866974924be1a2149fba79a160","reader_fragment":"p-10551-12289-846e14171d89d90f","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-10551-12289-846e14171d89d90f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"}}],"external_references":[{"id":"external-5fbbfb14717728492baf","source":"punjab-code-82dc8a416c752e26","target":"punjab-code-b982f4a579115db9","target_candidates":["punjab-code-b982f4a579115db9"],"citation_id":"citation-41702875ad4dd9acb323","provision_kind":"section","provision_number":"2","qualifier":null,"instrument_title":"Punjab Revenue Authority Act 2012","evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":13159,"character_end":13209,"quote":"section 2 of the Punjab Revenue Authority Act 2012","quote_sha256":"a7e7417b2460cf942984e00e00d6129d504f3b9cca47354e4b42c56bd42b7527","reader_fragment":"p-12289-14044-d7c27ede241634fb","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-12289-14044-d7c27ede241634fb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"instrument_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":13176,"character_end":13209,"quote":"Punjab Revenue Authority Act 2012","quote_sha256":"03f15c466a5df1b9fe98cc3b30bdc614e13c36aac1638f3fe3fd0cb48abc34ee","reader_fragment":"p-12289-14044-d7c27ede241634fb","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-12289-14044-d7c27ede241634fb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"context_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":12989,"character_end":13439,"quote":"covery; \r\n(f) enforcement; and \r\n(g) all other ancillary matters thereto.] \r\n(3) This Act and the rules shall be treated as fiscal law for the purpose of \r\nclause (h) of section 2 of the Punjab Revenue Authority Act 2012 (XLIII of 2012). \r\n4[10A. Appointment of Cess Officer .– The Authorit y may, by notification in the \r\nofficial Gazette, designate its one or more officers as Cess Officer for the purposes \r\nof this Act.] \r\n                       ","quote_sha256":"1b58f7466c69c709fa9fdab2cffa07abd846d4d5a306b047855c0f9ab1b7c09b","reader_fragment":"p-12289-14044-d7c27ede241634fb","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-12289-14044-d7c27ede241634fb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"punjab-code-b982f4a579115db9","text_version_id":"law:punjab-code-b982f4a579115db9:sha256:f49157bd491f99ae617df3ff9e928309ea206a7c52816d1ee15fecf44d757143","text_sha256":"f49157bd491f99ae617df3ff9e928309ea206a7c52816d1ee15fecf44d757143","character_start":1998,"character_end":2015,"quote":"2. Definitions.– ","quote_sha256":"27f6fe161e544480317771fcc4f512f03e79c4d14c68ec566508f0fd72abc941","reader_fragment":"p-1748-3548-fe9704952fe62416","reader_url":"/laws/punjab-code-b982f4a579115db9#p-1748-3548-fe9704952fe62416","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BDEHMlZoAjs-"},"target_fragment":"p-1748-3548-fe9704952fe62416"}],"external_incoming":[],"unresolved":[{"id":"unresolved-40475c9afd1040ac1053","source":"punjab-code-82dc8a416c752e26","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":2252,"character_end":2269,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-1783-3570-8e333db38b5f924a","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-1783-3570-8e333db38b5f924a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"context_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":2082,"character_end":2499,"quote":"cess levied and collected under the Act \r\nand includes default  surcharge or penalty or any other sum payable \r\nunder the Act or the rules; \r\n(c) “Customs Act” means the Customs Act, 1969 (IV of 1969), and rules \r\nmade or notifications issued under that Act; \r\n2[(ca) “exported out of the Punjab” means the transportation of goods out of \r\nthe territorial limits of the Punjab;] \r\n \r\n(d)  “FBR” means the Federal Boar","quote_sha256":"cb8dbc71abfab5a89c497d973d984bf476a2b177b3883f3e0213521d6c0af36a","reader_fragment":"p-1783-3570-8e333db38b5f924a","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-1783-3570-8e333db38b5f924a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"}},{"id":"unresolved-31cb3a1a901411855e01","source":"punjab-code-82dc8a416c752e26","title":"Federal Board of Revenue Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":2536,"character_end":2570,"quote":"Federal Board of Revenue Act, 2007","quote_sha256":"54d7d12a0c565903a64823f436273bd6d2a32467b8280309d6fe8f35c51ddbf7","reader_fragment":"p-1783-3570-8e333db38b5f924a","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-1783-3570-8e333db38b5f924a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"context_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":2366,"character_end":2800,"quote":" the Punjab” means the transportation of goods out of \r\nthe territorial limits of the Punjab;] \r\n \r\n(d)  “FBR” means the Federal Board of Revenue established under the \r\nFederal Board of Revenue Act, 2007 (IV of 2007); \r\n                                                                 \r\n1This Act was passed by the Punjab Assembly on 2 4 June 2015; assented to by the Governor of the Punjab on 26 June 2015; \r\nand, was published in t","quote_sha256":"6bdcd7351c59ff18192ac7c2760a0ea97694c66230c05f311296b97cf7dd8c6a","reader_fragment":"p-1783-3570-8e333db38b5f924a","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-1783-3570-8e333db38b5f924a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"}},{"id":"unresolved-9046bbacbbf5efbdfdfa","source":"punjab-code-82dc8a416c752e26","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":5145,"character_end":5164,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-3570-5331-83d74d669d40d0cc","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-3570-5331-83d74d669d40d0cc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"},"context_evidence":{"record_id":"punjab-code-82dc8a416c752e26","text_version_id":"law:punjab-code-82dc8a416c752e26:sha256:4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","text_sha256":"4b6858cb7db4e6f9a33176fced844f830bc69e875886664767696cde59dde800","character_start":4975,"character_end":5394,"quote":"onal organization; \r\n2[(ha)  “regulations” means the regulations framed under the Act;] \r\n(i) “rules” means the rules made under the Act; \r\n(j) “Sales Tax Act” means the Sales Tax Act, 1990 (VII of 1990); and \r\n1\r\n[(k) “value” means the value of goods being imported or exported, as \r\ndetermined by an officer of customs for purposes of the Customs Act, \r\n                                                               ","quote_sha256":"1f25a08328ea4cbd784d125fa7673ad941908a0265175e1103aeb4abd42e3d77","reader_fragment":"p-3570-5331-83d74d669d40d0cc","reader_url":"/laws/punjab-code-82dc8a416c752e26#p-3570-5331-83d74d669d40d0cc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ATRVYgo5ATU-"}}]}