{"schema_version":"legis-intel-library-graph/1","record_id":"punjab-code-8df3fc1242cfa18d","facsimile_relationships":[],"coverage":{"record_id":"punjab-code-8df3fc1242cfa18d","outbound":["citation-3e304a180c99f3bdeafc","citation-4ca4f79099b75a85367f","citation-94ab921b008285ddeb48"],"inbound":["citation-16d78143da24a7b34e89"],"internal":["internal-a07f31032dae91a0f590","internal-ac7b36e31f3d2b119646","internal-60bb357abefd03d4b6cb","internal-f218e1332efb1d31914e"],"external_outgoing":[],"external_incoming":[],"unresolved":["unresolved-2349b5ff4204a62d0016","unresolved-ccf204da03678de6d51f","unresolved-7ff25d0484727b3339ec","unresolved-dc190fecdc6d57fa16ca","unresolved-67ece9a856c1ebd8abbf","unresolved-cbfa90388aec8debdf1a","unresolved-6143bfb76fd9a98ce83c","unresolved-5a90effe4dfd68fa5d32"],"status":"source_citations_examined","resolved_outbound":3,"resolved_internal":4},"citations":[{"id":"citation-3e304a180c99f3bdeafc","source":"punjab-code-8df3fc1242cfa18d","target":"punjab-code-1c7eb174ac34762e","target_candidates":["punjab-code-1c7eb174ac34762e"],"resolution":"exact_title_match","relation":"citation_in_repeal_context","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":4670,"character_end":4699,"quote":"Punjab Land Revenue Act, 1967","quote_sha256":"4c133019099bacb929f8bf2596de1927b8bfc7fa226de9742ac3ca8b91e12c9d","reader_fragment":"p-3547-5335-76d6ba2c4867f840","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-3547-5335-76d6ba2c4867f840","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":4500,"character_end":4929,"quote":"vision E as so modified, the following new Division were \r\ninserted:– \r\n                                                           \r\n13VII of 1887, since repealed by the Punjab Land Revenue Act, 1967. \r\n14The words “The North -West Frontier Province Agricultural Income -Tax Act, 1948, and” deleted by the Punjab Laws \r\n(Adaptation) Order, 1974 (Pb. A.O. 1 of 1974). \r\n15Substituted ibid., for “West Pakistan”. \r\n“EE–GROUP TERM I","quote_sha256":"7af84345187c5bfea3dcbbb5276bb8a2064a689561eef7344c5d5fb42ffd0f08","reader_fragment":"p-3547-5335-76d6ba2c4867f840","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-3547-5335-76d6ba2c4867f840","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}},{"id":"citation-4ca4f79099b75a85367f","source":"punjab-code-8df3fc1242cfa18d","target":"punjab-code-f9e56396d51b8107","target_candidates":["punjab-code-f9e56396d51b8107"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":5325,"character_end":5352,"quote":"Punjab] \r\nFinance Act, 1964","quote_sha256":"56c36c1f6d245c4ab37c60ae8bff201bc48b9b4fa8d1c3dca8301748a0ca2854","reader_fragment":"p-3547-5335-76d6ba2c4867f840","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-3547-5335-76d6ba2c4867f840","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":5155,"character_end":5582,"quote":"in Article 62, in clause (a), for the word “one -half”, the word “One -\r\nfourth” were substituted. \r\n8. Amendment of West Pakistan Act No. XXXIV of 1964 .– In the \r\n16\r\n[Punjab] \r\nFinance Act, 1964, in section 12, after sub -section (4), the following new sub -section \r\nshall be added, namely:– \r\n“(5) Government may by an order, notified in the official Gazette, exempt  \r\nany Sugar Mill or all Sugar Mills in any specified a","quote_sha256":"fc54d0854070e38ce3da7e97928931322838b76fea1895e90f515233ef437f39","reader_fragment":"p-3547-5335-76d6ba2c4867f840","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-3547-5335-76d6ba2c4867f840","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}},{"id":"citation-94ab921b008285ddeb48","source":"punjab-code-8df3fc1242cfa18d","target":"punjab-code-0b02eef2af74aff2","target_candidates":["punjab-code-0b02eef2af74aff2"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":7255,"character_end":7280,"quote":"Punjab] Finance Act, 1966","quote_sha256":"d9795b7e5b14c4856cd6fef845d55d21a5928b6fa630af2c3847e69b66022f7a","reader_fragment":"p-7088-8849-d408050336246fad","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-7088-8849-d408050336246fad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":7085,"character_end":7510,"quote":" \r\nthis Act, in so far as such procedure is not provided in this Act. \r\n(2) Any rules made or deemed to have been made under the \r\ncorresponding provisions of the \r\n19\r\n[Punjab] Finance Act, 1966, shall, so far as may be, \r\nbe continued and be deemed to have been made under this Act. \r\n                                                           \r\n16Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974","quote_sha256":"5870526fd4f614039b3bb7413b973b88dc30d6469f90cb6777f6b27dacf04809","reader_fragment":"p-5335-7088-5e8d0977b7473512","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-5335-7088-5e8d0977b7473512","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}}],"incoming":[{"id":"citation-16d78143da24a7b34e89","source":"punjab-code-ad83d6c8ae901d76","target":"punjab-code-8df3fc1242cfa18d","target_candidates":["punjab-code-8df3fc1242cfa18d"],"resolution":"exact_title_match","relation":"citation_in_authority_context","source_evidence_url":"/law-maps/punjab-code-ad83d6c8ae901d76.json"}],"internal_references":[{"id":"internal-a07f31032dae91a0f590","source":"punjab-code-8df3fc1242cfa18d","target":"punjab-code-8df3fc1242cfa18d","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":6539,"character_end":6576,"quote":"12. Power to amend or vary an Act. – ","quote_sha256":"51d2f7bff0e918bc952ab7d4da54d497dc1331ec1e6b22289ec2f2e987c6a425","reader_fragment":"p-5335-7088-5e8d0977b7473512","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-5335-7088-5e8d0977b7473512","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"target_fragment":"p-5335-7088-5e8d0977b7473512","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":5357,"character_end":5367,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-5335-7088-5e8d0977b7473512","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-5335-7088-5e8d0977b7473512","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":5187,"character_end":5597,"quote":"r the word “one -half”, the word “One -\r\nfourth” were substituted. \r\n8. Amendment of West Pakistan Act No. XXXIV of 1964 .– In the \r\n16\r\n[Punjab] \r\nFinance Act, 1964, in section 12, after sub -section (4), the following new sub -section \r\nshall be added, namely:– \r\n“(5) Government may by an order, notified in the official Gazette, exempt  \r\nany Sugar Mill or all Sugar Mills in any specified area from the pa","quote_sha256":"0df79fe563b31d48f89ceb858af9c47223e39a935f6f0076f7b7d76358d7f5ec","reader_fragment":"p-3547-5335-76d6ba2c4867f840","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-3547-5335-76d6ba2c4867f840","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}},{"id":"internal-ac7b36e31f3d2b119646","source":"punjab-code-8df3fc1242cfa18d","target":"punjab-code-8df3fc1242cfa18d","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":3018,"character_end":3039,"quote":"4. Tax on cine mas.– ","quote_sha256":"a08db5736d2ba54f4ce099ec79fd874e57d673a8331ca559d3669b08d1c22b0e","reader_fragment":"p-1772-3547-70cc17d9c0eef13e","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-1772-3547-70cc17d9c0eef13e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"target_fragment":"p-1772-3547-70cc17d9c0eef13e","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":5737,"character_end":5746,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-5335-7088-5e8d0977b7473512","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-5335-7088-5e8d0977b7473512","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":5567,"character_end":5976,"quote":"any specified area from the payment \r\nof the whole or any part of the cess under this section”. \r\n9. Penalty.– If the person responsible for the payment of the tax under section 4 \r\nfails to pay the tax, he shall be liable t o pay, in addition to the amount of such tax, a \r\npenalty not exceeding the amount of the tax payable. \r\n10. Bar of suits in Civil Courts .– No suit shall lie in any Civil Court to set","quote_sha256":"26b372c33cdc247b894607febebed47836c37b9dd2e9a495bd9c130c57b1414b","reader_fragment":"p-5335-7088-5e8d0977b7473512","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-5335-7088-5e8d0977b7473512","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}},{"id":"internal-60bb357abefd03d4b6cb","source":"punjab-code-8df3fc1242cfa18d","target":"punjab-code-8df3fc1242cfa18d","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":1338,"character_end":1401,"quote":"3. Surcharge on Agricultural Income-tax in certain Districts.– ","quote_sha256":"fc0deea97de82c27e26d54be0d0016adf09e87702a3f45a60c177cd5978fc7c5","reader_fragment":"p-0-1772-67dbe2a0f186333a","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-0-1772-67dbe2a0f186333a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"target_fragment":"p-0-1772-67dbe2a0f186333a","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":7681,"character_end":7690,"quote":"SECTION 3","quote_sha256":"c42035a9664ccca6f411ebb9e851680dd88d8ef10143685301255c123957a3d8","reader_fragment":"p-7088-8849-d408050336246fad","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-7088-8849-d408050336246fad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":7511,"character_end":7920,"quote":", for “West Pakistan”. \r\n17Ibid. \r\n18Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “West Pakistan”. \r\n19Ibid. \r\nFIRST SCHEDULE \r\n(See SECTION 3) \r\n Surcharge \r\nWhere the total land-revenue payable does not exceed Rs. 349. Nil \r\nWhere the total land-revenue payable exceeds Rs. 349 but does \r\nnot exceed Rs. 499. \r\nRupees twelve. \r\nWhere the total land-revenue payable excee","quote_sha256":"adaa619903b8e863e4049c19dd6c1270e4f46548ee8553e92dff26d4ae95aafa","reader_fragment":"p-7088-8849-d408050336246fad","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-7088-8849-d408050336246fad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}},{"id":"internal-f218e1332efb1d31914e","source":"punjab-code-8df3fc1242cfa18d","target":"punjab-code-8df3fc1242cfa18d","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":3943,"character_end":3983,"quote":"6. Tax on railway fares and freights .– ","quote_sha256":"fadd219b0516f689ebb201e67a404e3a3f77ff67882827028c5fb632f3eccfad","reader_fragment":"p-3547-5335-76d6ba2c4867f840","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-3547-5335-76d6ba2c4867f840","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"target_fragment":"p-3547-5335-76d6ba2c4867f840","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":8543,"character_end":8552,"quote":"SECTION 6","quote_sha256":"aa9fc4b24778528878ff2f3a56d97ed99cebf548f80f95fa9537238bce8dd0fd","reader_fragment":"p-7088-8849-d408050336246fad","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-7088-8849-d408050336246fad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":8373,"character_end":8782,"quote":" 4,999 but does \r\nnot exceed Rs. 9,999. \r\nRupees five \r\nhundred \r\nWhere the total land-revenue payable exceeds Rs. 9,999. Rupees one \r\nthousand. \r\nSECOND SCHEDULE \r\n(See SECTION 6) \r\nPART I \r\nFreight (Goods) Tax \r\nWhere the freight on any consignment does not exceed Rs. 3. Nil \r\nWhere the freight on any consignment exceeds Rs. 3 but does not \r\nexceed Rs. 10. \r\nSix paisa. \r\nWhere the freight on any consignm","quote_sha256":"4757a102a6748ed101ab07f1ef5e340af9e3e81ea954f362fd3508324ae01c73","reader_fragment":"p-7088-8849-d408050336246fad","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-7088-8849-d408050336246fad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-2349b5ff4204a62d0016","source":"punjab-code-8df3fc1242cfa18d","title":"FINANCE ACT, 1967","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":578,"character_end":595,"quote":"FINANCE ACT, 1967","quote_sha256":"dee6da30b4fb1f770c6d0585ac18631ddfdc6311467a31653ef334a5aa1d9178","reader_fragment":"p-0-1772-67dbe2a0f186333a","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-0-1772-67dbe2a0f186333a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":408,"character_end":825,"quote":"tion of existing laws \r\n12. Power to amend or vary an Act \r\n13. Power to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\n \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] FINANCE ACT, 1967 \r\n(IV of 1967) \r\n[30th June, 1967] \r\nAn \r\nAct \r\nto continue and levy certain taxes and duties in \r\n3\r\n[the Punjab] \r\nPreamble.– WHEREAS it is expedient to continue and levy certain taxes and duties \r\nin the province of \r\n4\r\n[the ","quote_sha256":"635894f638b66a6bfcbe1e42cb0600997c7f335ea322acd84f3474a9df2df38a","reader_fragment":"p-0-1772-67dbe2a0f186333a","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-0-1772-67dbe2a0f186333a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}},{"id":"unresolved-ccf204da03678de6d51f","source":"punjab-code-8df3fc1242cfa18d","title":"Finance Act, 1967","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":960,"character_end":977,"quote":"Finance Act, 1967","quote_sha256":"9bb7c8e13eaa63296d1844790e5ff49c1d4c8d40925189af13fefbe72dd1a888","reader_fragment":"p-0-1772-67dbe2a0f186333a","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-0-1772-67dbe2a0f186333a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":790,"character_end":1207,"quote":"ies \r\nin the province of \r\n4\r\n[the Punjab]. \r\nIt is hereby enacted as follows:– \r\n1. Short title, commencement and extent .– (1) This Act may be called the \r\n5\r\n[Punjab] Finance Act, 1967. \r\n(2) It shall come into force on and from the first day of July 1967. \r\n(3) It shall extend, unless otherwise specified hereinafter, to the whole of \r\n6\r\n[the Punjab], except the Tribal Areas. \r\n2. Definitions.– In this Act, un","quote_sha256":"9cb7e6adf32331562828ad26fe079473b907c1ae078aaf4192e8ecb591d2fed9","reader_fragment":"p-0-1772-67dbe2a0f186333a","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-0-1772-67dbe2a0f186333a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}},{"id":"unresolved-7ff25d0484727b3339ec","source":"punjab-code-8df3fc1242cfa18d","title":"Punjab Land Revenue Act, 1887","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":2771,"character_end":2800,"quote":"Punjab Land Revenue Act, 1887","quote_sha256":"5c66b0719fa77a18788275c02c88b7b37fa948dbd600bf97176da278d6b60a12","reader_fragment":"p-1772-3547-70cc17d9c0eef13e","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-1772-3547-70cc17d9c0eef13e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":2601,"character_end":3030,"quote":" \r\n12Now bifurcated into „Multan and Vehari‟ Districts. \r\nExplanation.– For purposes of this section, “agricultural year” means the agricultural \r\nyear as defined in the Punjab Land Revenue Act, 1887\r\n13\r\n. \r\n(2) The provisions of \r\n14\r\n[* * *] the Punjab Agricultural Income -Tax Act, 1951, \r\nshall, so far as may be, apply to the assessment, collection and recovery of the \r\nsurcharge imposed under this section. \r\n4. Tax on ci","quote_sha256":"e26bd091db92b927fa6e719c3930bef451e2faf11c9ce6f39014f4182b4b4291","reader_fragment":"p-1772-3547-70cc17d9c0eef13e","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-1772-3547-70cc17d9c0eef13e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}},{"id":"unresolved-dc190fecdc6d57fa16ca","source":"punjab-code-8df3fc1242cfa18d","title":"Punjab Agricultural Income -Tax Act, 1951","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":2850,"character_end":2891,"quote":"Punjab Agricultural Income -Tax Act, 1951","quote_sha256":"b125383aaa94f53d21fba632f7dcd216ca6d5fd70e60cfd3a1ed52bec5023882","reader_fragment":"p-1772-3547-70cc17d9c0eef13e","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-1772-3547-70cc17d9c0eef13e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":2680,"character_end":3121,"quote":"poses of this section, “agricultural year” means the agricultural \r\nyear as defined in the Punjab Land Revenue Act, 1887\r\n13\r\n. \r\n(2) The provisions of \r\n14\r\n[* * *] the Punjab Agricultural Income -Tax Act, 1951, \r\nshall, so far as may be, apply to the assessment, collection and recovery of the \r\nsurcharge imposed under this section. \r\n4. Tax on cine mas.– There shall be levied and collected a tax on cinemas \r\npayable by the owner or man","quote_sha256":"2421a90dda42aa9dce324da036495f6a1d725e8c654bc1aca31afce09f3b9f07","reader_fragment":"p-1772-3547-70cc17d9c0eef13e","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-1772-3547-70cc17d9c0eef13e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}},{"id":"unresolved-67ece9a856c1ebd8abbf","source":"punjab-code-8df3fc1242cfa18d","title":"Schedule I of the Stamp Act, 1899","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":4209,"character_end":4244,"quote":"Schedule I of the \r\nStamp Act, 1899","quote_sha256":"ce3a70a4296232089498506d4fefd1413f0cb03c91a3d084263219a4cd9e24a9","reader_fragment":"p-3547-5335-76d6ba2c4867f840","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-3547-5335-76d6ba2c4867f840","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":4039,"character_end":4474,"quote":"d and paid on railway fares and freights a tax according to the scale set \r\nout in the Second Schedule. \r\n7. Alteration in stamp duty. – With effect from 1st July, 1967, Schedule I of the \r\nStamp Act, 1899, shall have effect as if– \r\n(a) In Article 47– \r\n(i) in Division E, between the words “EXCEPT SUCH A” and the \r\nword “RE -INSURANCE”, the words “GROUP TERM \r\nINSURANCE AS IS DESCRIBED IN DIVISION EE OF THIS \r\nARTICLE OR A” were a","quote_sha256":"2b58d6a891143a59bf30df3428ebb5781aca480a13af68613c1303571a06dc89","reader_fragment":"p-3547-5335-76d6ba2c4867f840","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-3547-5335-76d6ba2c4867f840","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}},{"id":"unresolved-cbfa90388aec8debdf1a","source":"punjab-code-8df3fc1242cfa18d","title":"North -West Frontier Province Agricultural Income -Tax Act, 1948","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":4720,"character_end":4784,"quote":"North -West Frontier Province Agricultural Income -Tax Act, 1948","quote_sha256":"d05582bf85a7da8dc2d5deef315e26aa6ebe4559a89aa3b9c993bdbed8167e30","reader_fragment":"p-3547-5335-76d6ba2c4867f840","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-3547-5335-76d6ba2c4867f840","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":4550,"character_end":5014,"quote":"n were \r\ninserted:– \r\n                                                           \r\n13VII of 1887, since repealed by the Punjab Land Revenue Act, 1967. \r\n14The words “The North -West Frontier Province Agricultural Income -Tax Act, 1948, and” deleted by the Punjab Laws \r\n(Adaptation) Order, 1974 (Pb. A.O. 1 of 1974). \r\n15Substituted ibid., for “West Pakistan”. \r\n“EE–GROUP TERM INSURANCE– \r\nBy workmen and other employees in Six paisa \r\nrespect of death or acciden","quote_sha256":"a114e746bc967f6a21f1ba062a84f262edf472af5fd11e6eb08d82765a59ee28","reader_fragment":"p-3547-5335-76d6ba2c4867f840","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-3547-5335-76d6ba2c4867f840","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}},{"id":"unresolved-6143bfb76fd9a98ce83c","source":"punjab-code-8df3fc1242cfa18d","title":"Finance Act, 1964","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":5335,"character_end":5352,"quote":"Finance Act, 1964","quote_sha256":"57858f3c8a87f50fae2b2299670d51b923b1ee107d0fb81b33e4933bc6a1f3a2","reader_fragment":"p-5335-7088-5e8d0977b7473512","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-5335-7088-5e8d0977b7473512","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":5165,"character_end":5582,"quote":" 62, in clause (a), for the word “one -half”, the word “One -\r\nfourth” were substituted. \r\n8. Amendment of West Pakistan Act No. XXXIV of 1964 .– In the \r\n16\r\n[Punjab] \r\nFinance Act, 1964, in section 12, after sub -section (4), the following new sub -section \r\nshall be added, namely:– \r\n“(5) Government may by an order, notified in the official Gazette, exempt  \r\nany Sugar Mill or all Sugar Mills in any specified a","quote_sha256":"85162dc79e18e06ec1bb49adfb3786b653d9f6aff11324da2057a8607745e542","reader_fragment":"p-3547-5335-76d6ba2c4867f840","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-3547-5335-76d6ba2c4867f840","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}},{"id":"unresolved-5a90effe4dfd68fa5d32","source":"punjab-code-8df3fc1242cfa18d","title":"Finance Act, 1966","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":7263,"character_end":7280,"quote":"Finance Act, 1966","quote_sha256":"781bfb73c13a38ccde3d6e3d205d22804a19095c8ba1cd50ac90f978f49206dd","reader_fragment":"p-7088-8849-d408050336246fad","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-7088-8849-d408050336246fad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"},"context_evidence":{"record_id":"punjab-code-8df3fc1242cfa18d","text_version_id":"law:punjab-code-8df3fc1242cfa18d:sha256:badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","text_sha256":"badd65a8e73baf7cdb472e0a21c4a287527c027672df51d198cd35284e215cc5","character_start":7093,"character_end":7510,"quote":"Act, in so far as such procedure is not provided in this Act. \r\n(2) Any rules made or deemed to have been made under the \r\ncorresponding provisions of the \r\n19\r\n[Punjab] Finance Act, 1966, shall, so far as may be, \r\nbe continued and be deemed to have been made under this Act. \r\n                                                           \r\n16Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974","quote_sha256":"ff27a5ef158d5e96c22006bc1132af561682a54d0b4f2c56de0208c551316591","reader_fragment":"p-7088-8849-d408050336246fad","reader_url":"/laws/punjab-code-8df3fc1242cfa18d#p-7088-8849-d408050336246fad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/AzZUYVdlWmo-"}}]}