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Amendment in Act X of 1958 .– ","quote_sha256":"c9e0580d5d8b5aa8bd324477a8321c5a8c9cd2372e76e51e845c07ff7687361a","reader_fragment":"p-5319-7035-a32797e4e794f1ac","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-5319-7035-a32797e4e794f1ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"target_fragment":"p-5319-7035-a32797e4e794f1ac","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":3845,"character_end":3854,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-3553-5319-0b2a567f2405e342","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-3553-5319-0b2a567f2405e342","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":3675,"character_end":4084,"quote":"ude vacant plots or a parcel or portion \r\nthereof having fixed boundaries intended for specific purpose \r\nincluding residential, commercial or industrial use;”; \r\n(b) in section 4: \r\n(i) in clause (d), the following Explanation shall be insert ed and \r\nshall be deemed always to have been so inserted: \r\n“Explanation.– The expression “buildings and lands or portions \r\nthereof” shall mean the buildings and la","quote_sha256":"d4f46966e07d7b0e345167db9f0afd55c6adf43f2e004cd386977475b6230020","reader_fragment":"p-3553-5319-0b2a567f2405e342","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-3553-5319-0b2a567f2405e342","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"internal-08432da0823b4b48952b","source":"punjab-code-9babd1177ae17ee0","target":"punjab-code-9babd1177ae17ee0","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5917,"character_end":5954,"quote":"5. Amendment in Act XXXII of 1958 .– ","quote_sha256":"25736397c2ae6edc06b49ac830da97e2d0210566c27b77fefd8de91c4eb16500","reader_fragment":"p-5319-7035-a32797e4e794f1ac","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-5319-7035-a32797e4e794f1ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"target_fragment":"p-5319-7035-a32797e4e794f1ac","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5033,"character_end":5042,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-3553-5319-0b2a567f2405e342","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-3553-5319-0b2a567f2405e342","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":4863,"character_end":5272,"quote":"possession is handed over to any \r\nowner, the period of two years shall be reckoned from \r\nthat date even if the plot is t ransferred to a subsequent \r\nowner.”; \r\n(c) in section 5 -A, for the full stop, a colon shall be substituted and \r\nthereafter, the following proviso shall be inserted: \r\n“Provided that the annual value of a vacant plot shall be in accordance \r\nwith the valuation tabl e notified for res","quote_sha256":"42b854e0b1a68f35eda484c321406087bc2a6f5cd2f8244f24cdb752bc321b09","reader_fragment":"p-3553-5319-0b2a567f2405e342","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-3553-5319-0b2a567f2405e342","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"internal-8f3080c220904f9e1990","source":"punjab-code-9babd1177ae17ee0","target":"punjab-code-9babd1177ae17ee0","provision_kind":"section","provision_number":"16","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5329,"character_end":5339,"quote":"section 16","quote_sha256":"892a1cde2f60e439afa2137b9157f551ff716802193f79cc64a2e1d350259f7a","reader_fragment":"p-5319-7035-a32797e4e794f1ac","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-5319-7035-a32797e4e794f1ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5159,"character_end":5569,"quote":"ovided that the annual value of a vacant plot shall be in accordance \r\nwith the valuation tabl e notified for respective locality of the rating \r\narea.”; and \r\n(d) after section 16, the following section 16-A shall be inserted: \r\n“16-A. Registering authority to ensure payment of tax .– The \r\nauthority responsible for registering an instrument of sale, gift o r \r\nexchange of immovable property shall not regi","quote_sha256":"6e6d89927c2cc4e6f32b88762f014188e074625d381d9e550093714dc9f772a0","reader_fragment":"p-3553-5319-0b2a567f2405e342","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-3553-5319-0b2a567f2405e342","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"internal-52a3f64315d6d1fabd55","source":"punjab-code-9babd1177ae17ee0","target":"punjab-code-9babd1177ae17ee0","provision_kind":"section","provision_number":"16A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5355,"character_end":5367,"quote":"section 16-A","quote_sha256":"12a037180c7fe504812a77cf32e6199e7140177d05a561e46249a2df36ba7b42","reader_fragment":"p-5319-7035-a32797e4e794f1ac","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-5319-7035-a32797e4e794f1ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5185,"character_end":5597,"quote":"ue of a vacant plot shall be in accordance \r\nwith the valuation tabl e notified for respective locality of the rating \r\narea.”; and \r\n(d) after section 16, the following section 16-A shall be inserted: \r\n“16-A. Registering authority to ensure payment of tax .– The \r\nauthority responsible for registering an instrument of sale, gift o r \r\nexchange of immovable property shall not register the instrument \r\nunless","quote_sha256":"6c3200ab41b9f8d0e863b6b56cffc141ea0799d99a62f08303bc287b3d5a5184","reader_fragment":"p-3553-5319-0b2a567f2405e342","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-3553-5319-0b2a567f2405e342","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"internal-3ce7aa4c8cc9eaf32e1f","source":"punjab-code-9babd1177ae17ee0","target":"punjab-code-9babd1177ae17ee0","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":3450,"character_end":3483,"quote":"3. Amendment in Act V of 1958 .– ","quote_sha256":"c4ff5e6be72af5696f83ac1f50f88442779090c5b775f30929890f139966e578","reader_fragment":"p-1782-3553-1eeb8199e0dbdfd5","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-1782-3553-1eeb8199e0dbdfd5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"target_fragment":"p-1782-3553-1eeb8199e0dbdfd5","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5753,"character_end":5762,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-5319-7035-a32797e4e794f1ac","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-5319-7035-a32797e4e794f1ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5583,"character_end":5992,"quote":"ument \r\nunless it is satisfied that the outstanding tax has been paid.”. \r\n4. Amendment in Act X of 1958 .– In the Punjab Entertainment Duty Act, 1958 \r\n(X of 1958), i n section 3 -A, in the Table, at Sr.  No.2, in column 2, for the word \r\n“Circus”, the words “Circus, well of death, swings and magic shows” shall be \r\nsubstituted. \r\n5. Amendment in Act XXXII of 1958 .– In the Punjab Motor Vehicles Taxation ","quote_sha256":"3d944fc30e0d3f15a843c1fa453a69542e1eed53021bf8695f1cc6b0cbc15913","reader_fragment":"p-5319-7035-a32797e4e794f1ac","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-5319-7035-a32797e4e794f1ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"internal-86ea27464fae3da176da","source":"punjab-code-9babd1177ae17ee0","target":"punjab-code-9babd1177ae17ee0","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":3450,"character_end":3483,"quote":"3. Amendment in Act V of 1958 .– ","quote_sha256":"c4ff5e6be72af5696f83ac1f50f88442779090c5b775f30929890f139966e578","reader_fragment":"p-1782-3553-1eeb8199e0dbdfd5","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-1782-3553-1eeb8199e0dbdfd5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"target_fragment":"p-1782-3553-1eeb8199e0dbdfd5","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":6030,"character_end":6039,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-5319-7035-a32797e4e794f1ac","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-5319-7035-a32797e4e794f1ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5860,"character_end":6269,"quote":"death, swings and magic shows” shall be \r\nsubstituted. \r\n5. Amendment in Act XXXII of 1958 .– In the Punjab Motor Vehicles Taxation \r\nAct, 1958 (XXXII of 1958): \r\n(1) in section 3: \r\n(a) in subsect ion (1), for the full stop at the end, a colon shall be \r\nsubstituted and thereafter, the following provisos shall be added: \r\n“Provided further that if so opted by the owner of a tricycle \r\npropelled by mechani","quote_sha256":"c3cdb53eee468437eb9454fa59cf4ac1c6075828ea22f36eef0c30cb8fd26613","reader_fragment":"p-5319-7035-a32797e4e794f1ac","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-5319-7035-a32797e4e794f1ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"internal-d27e66f553a419dfdaff","source":"punjab-code-9babd1177ae17ee0","target":"punjab-code-9babd1177ae17ee0","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5658,"character_end":5691,"quote":"4. 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Amendment in Act XIV of 1973 .– ","quote_sha256":"0c6233e3d8dc17bf6f3740c36b7d0ef46ead6e7f8db52dc297ec132b5efb4eac","reader_fragment":"p-7035-8767-ff9a0a641f09b5a1","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-7035-8767-ff9a0a641f09b5a1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"target_fragment":"p-7035-8767-ff9a0a641f09b5a1","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":7652,"character_end":7661,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-7035-8767-ff9a0a641f09b5a1","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-7035-8767-ff9a0a641f09b5a1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":7482,"character_end":7891,"quote":"\r\n2% of the value of the vehicle \r\n3% of the value of the \r\nvehicle”. \r\n7. 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\r\n(e) in section 35, after subsection (1), the following subsection (1A) shall \r\nbe inserted: \r\n“(1A) A statement, in the prescribed manner, filed by a person \r\nwho is only obliged to withhold or deduct tax, shall be treated as a \r\nreturn of that pe","quote_sha256":"561cdaa923ef3bf8027beef538fc0068ee8c51942b7142194cfd536ebad6ab86","reader_fragment":"p-15856-17647-aaa960ae6e115ea8","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-15856-17647-aaa960ae6e115ea8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"internal-16480c7199cdbc67ddbc","source":"punjab-code-9babd1177ae17ee0","target":"punjab-code-9babd1177ae17ee0","provision_kind":"section","provision_number":"48","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":16439,"character_end":16449,"quote":"section 48","quote_sha256":"d6c143f13b59f53e26c53231f54c509e39c7a5317bcaa47dbec903506a7ef5a5","reader_fragment":"p-15856-17647-aaa960ae6e115ea8","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-15856-17647-aaa960ae6e115ea8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":16269,"character_end":16679,"quote":"eturn of that person, provided that such a statement shall not be a \r\nsubstitute for the return required to be filed by a person providing \r\ntaxable services.”; \r\n(f) in section 48, in subsection (2), in the Table, in S.No.2, in column 3, for \r\nthe word “five”, the word “ten” and for the word “hundred”, the words \r\n“two hundred” shall be substituted; \r\n(g) in section 60, in subsection (1), in clause (b), th","quote_sha256":"faf08b823cd70d0329ea12fe21875ecd152fb560efc151545d7c1b21240a7b78","reader_fragment":"p-15856-17647-aaa960ae6e115ea8","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-15856-17647-aaa960ae6e115ea8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"internal-bb78f678fa98d5c19579","source":"punjab-code-9babd1177ae17ee0","target":"punjab-code-9babd1177ae17ee0","provision_kind":"section","provision_number":"60","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":16631,"character_end":16641,"quote":"section 60","quote_sha256":"b6d310694f391f85b34c7ad2f61b727a65e34c5062d490ca1527b8ceb770d7ce","reader_fragment":"p-15856-17647-aaa960ae6e115ea8","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-15856-17647-aaa960ae6e115ea8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":16461,"character_end":16871,"quote":"ion (2), in the Table, in S.No.2, in column 3, for \r\nthe word “five”, the word “ten” and for the word “hundred”, the words \r\n“two hundred” shall be substituted; \r\n(g) in section 60, in subsection (1), in clause (b), the expression “exceeds \r\none million rupees, but” shall be omitted; \r\n(h) in section 70, in subsection (1), after the wor ds “the officer of the \r\nAuthority”, the expression “appointed under se","quote_sha256":"a4ec0167fe28e34b3f46e30fb85cee2af7fab740ec207ac7f13944c79dad7d92","reader_fragment":"p-15856-17647-aaa960ae6e115ea8","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-15856-17647-aaa960ae6e115ea8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"internal-5d65ee09423a1a0a1e6a","source":"punjab-code-9babd1177ae17ee0","target":"punjab-code-9babd1177ae17ee0","provision_kind":"section","provision_number":"70","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":16755,"character_end":16765,"quote":"section 70","quote_sha256":"4252d6aff5bd27ab181f44134572044965c308a85cfff9214453ba53f9dad8f6","reader_fragment":"p-15856-17647-aaa960ae6e115ea8","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-15856-17647-aaa960ae6e115ea8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":16585,"character_end":16995,"quote":"\n“two hundred” shall be substituted; \r\n(g) in section 60, in subsection (1), in clause (b), the expression “exceeds \r\none million rupees, but” shall be omitted; \r\n(h) in section 70, in subsection (1), after the wor ds “the officer of the \r\nAuthority”, the expression “appointed under section 39” shall be \r\ninserted; \r\n(i) in First Schedule, at 9809.0000, in column 2, for the word “work”, the \r\nword “works” s","quote_sha256":"6542bfedf042aefde8c6e860d1f81c0154f9dbaf4db2077383872ba515cbf20e","reader_fragment":"p-15856-17647-aaa960ae6e115ea8","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-15856-17647-aaa960ae6e115ea8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"internal-5c14b1b60c7cd716047d","source":"punjab-code-9babd1177ae17ee0","target":"punjab-code-9babd1177ae17ee0","provision_kind":"section","provision_number":"39","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":16869,"character_end":16879,"quote":"section 39","quote_sha256":"6624853ac77e10f5188a32c559dade5cd5338bc7a462a66d8791c498611dc957","reader_fragment":"p-15856-17647-aaa960ae6e115ea8","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-15856-17647-aaa960ae6e115ea8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":16699,"character_end":17109,"quote":"s \r\none million rupees, but” shall be omitted; \r\n(h) in section 70, in subsection (1), after the wor ds “the officer of the \r\nAuthority”, the expression “appointed under section 39” shall be \r\ninserted; \r\n(i) in First Schedule, at 9809.0000, in column 2, for the word “work”, the \r\nword “works” shall be substituted; and \r\n(j) in Second Schedule: \r\n(a) at S.No.1, in co lumn 2, for the existing entry, the foll","quote_sha256":"96b7f7397892b7ba6dc58e48ea2796ccc555e4487e9e499b90fe929837c612ea","reader_fragment":"p-15856-17647-aaa960ae6e115ea8","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-15856-17647-aaa960ae6e115ea8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"internal-ac34f9b35f502e3c86ab","source":"punjab-code-9babd1177ae17ee0","target":"punjab-code-9babd1177ae17ee0","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":996,"character_end":1029,"quote":"2. Amendment in Act II of 1899.– ","quote_sha256":"721ebf53c852407da6e5ecfe13996c068ba6e105042406c7f8cac93f9311b028","reader_fragment":"p-0-1782-28324c1980fcee88","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-0-1782-28324c1980fcee88","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"target_fragment":"p-0-1782-28324c1980fcee88","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":21865,"character_end":21874,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-21179-22547-d40a0a0fd98ecd38","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-21179-22547-d40a0a0fd98ecd38","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":21695,"character_end":22104,"quote":"1.0000 \r\nand \r\nrespective \r\nheadings  \r\nSixteen per cent” \r\n9. Amendment in Act XXX of 2015 .– In the Punjab Infrastructure Development \r\nCess Act 2015 (XXX of 2015), in section 2, for clause (k), the following shall be \r\nsubstituted: \r\n“(k) “value” means the value of goods being imported or expor ted, as \r\ndetermined by an officer of customs for purposes of the Customs Act, \r\n1969, provided that in case o","quote_sha256":"f94cde2d968e547b5bd4016f29eb8f06cd6fe11a1a77b21af619b938e038e431","reader_fragment":"p-21179-22547-d40a0a0fd98ecd38","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-21179-22547-d40a0a0fd98ecd38","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-5d08194f7cee2caebddf","source":"punjab-code-9babd1177ae17ee0","title":"Stamp Act, 1899","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":1040,"character_end":1055,"quote":"Stamp Act, 1899","quote_sha256":"27dbb3c297d2c9e324fb84439f23e4ae4020b7b72394be2f854e17403b8039d3","reader_fragment":"p-0-1782-28324c1980fcee88","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-0-1782-28324c1980fcee88","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":870,"character_end":1285,"quote":" Finance Act 2016. \r\n(2)  It extends to whole of the Punjab. \r\n(3)  It shall come into force on the first day of July 2016. \r\n2. Amendment in Act II of 1899.– (1) In the Stamp Act, 1899 (II of 1899): \r\n(a) in section 27-A, in subsection (1), for the expression “Articles 23, 27-A, \r\n31, 33 or 63”, the expression “Articles 23, 27 -A, 31, 33, 48(b), 48(bb), \r\n63 or 63-A” shall be substituted; \r\n(b) in section 29: \r","quote_sha256":"8a63941453415bb3c6b6ba9071a2fecb6b4d0e372326d0a2cfd62ee9171a7b90","reader_fragment":"p-0-1782-28324c1980fcee88","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-0-1782-28324c1980fcee88","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"unresolved-878a77025c22cd5f5aed","source":"punjab-code-9babd1177ae17ee0","title":"Punjab Urban Immovable Property Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":3490,"character_end":3537,"quote":"Punjab Urban Immovable Property \r\nTax Act, 1958","quote_sha256":"19e724065734bf3436e050e9d9d8de16851c78940ace307ad4acc257376d2c28","reader_fragment":"p-1782-3553-1eeb8199e0dbdfd5","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-1782-3553-1eeb8199e0dbdfd5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":3320,"character_end":3767,"quote":"and \r\n(b) Two percent of the value calculated according to the \r\nvalue notified by the District Collector in all other cases.”. \r\n3. Amendment in Act V of 1958 .– In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958): \r\n(a) in section 2, after clause (a), the following new clause (aa)  shall be \r\ninserted: \r\n“(aa) “buildings and lands” include vacant plots or a parcel or portion \r\nthereof having fixed boundaries intended for speci","quote_sha256":"e3561863516d8a7446a2878ad44f4fd8b81dc88e7afefe5645efe679b69715dd","reader_fragment":"p-1782-3553-1eeb8199e0dbdfd5","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-1782-3553-1eeb8199e0dbdfd5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"unresolved-3f7bda2dcc016c26b58a","source":"punjab-code-9babd1177ae17ee0","title":"Punjab Entertainment Duty Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5698,"character_end":5733,"quote":"Punjab Entertainment Duty Act, 1958","quote_sha256":"5a4ef4a1977836fa836e2fd03403ff9f700674c48099d28ce83d2d90390ecd22","reader_fragment":"p-5319-7035-a32797e4e794f1ac","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-5319-7035-a32797e4e794f1ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5528,"character_end":5963,"quote":"ange of immovable property shall not register the instrument \r\nunless it is satisfied that the outstanding tax has been paid.”. \r\n4. Amendment in Act X of 1958 .– In the Punjab Entertainment Duty Act, 1958 \r\n(X of 1958), i n section 3 -A, in the Table, at Sr.  No.2, in column 2, for the word \r\n“Circus”, the words “Circus, well of death, swings and magic shows” shall be \r\nsubstituted. \r\n5. Amendment in Act XXXII of 1958 .– In the Pu","quote_sha256":"f43fc3f800a152187f1bdf93f7c2fd6a8860f9374b734a617769a74e234b1184","reader_fragment":"p-5319-7035-a32797e4e794f1ac","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-5319-7035-a32797e4e794f1ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"unresolved-c0004b16ab3ebe0023be","source":"punjab-code-9babd1177ae17ee0","title":"Punjab Motor Vehicles Taxation Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5961,"character_end":6003,"quote":"Punjab Motor Vehicles Taxation \r\nAct, 1958","quote_sha256":"6921485c7e281ddd2a64b32646107065cdbe628361f90e05997dfeba4420d29f","reader_fragment":"p-5319-7035-a32797e4e794f1ac","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-5319-7035-a32797e4e794f1ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":5791,"character_end":6233,"quote":".2, in column 2, for the word \r\n“Circus”, the words “Circus, well of death, swings and magic shows” shall be \r\nsubstituted. \r\n5. Amendment in Act XXXII of 1958 .– In the Punjab Motor Vehicles Taxation \r\nAct, 1958 (XXXII of 1958): \r\n(1) in section 3: \r\n(a) in subsect ion (1), for the full stop at the end, a colon shall be \r\nsubstituted and thereafter, the following provisos shall be added: \r\n“Provided further that if so opted by the owner ","quote_sha256":"c073c5ad6f73ed1e13c8fa6640dddf9ddf1ba59ea6432a1b3927036911f278fe","reader_fragment":"p-5319-7035-a32797e4e794f1ac","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-5319-7035-a32797e4e794f1ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"unresolved-11381b85891981c7fe70","source":"punjab-code-9babd1177ae17ee0","title":"Punjab Finance Act, 1973","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":7225,"character_end":7249,"quote":"Punjab Finance Act, 1973","quote_sha256":"beab357a55db7c62d2f68070ad8ddf1f3246a49636288045d445424d55241143","reader_fragment":"p-7035-8767-ff9a0a641f09b5a1","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-7035-8767-ff9a0a641f09b5a1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":7055,"character_end":7479,"quote":"”, the expression “Rs.400/ - per annum or Rs.3,000/ - lump sum \r\nonce for all if so opted by the owner” shall be substituted. \r\n6. Amendment in Act XIV of 1973 .– In the Punjab Finance Act, 1973 (XIV of \r\n1973), in Second Schedule, in  Serial No. 9, in clause (c), for paragraph (ii), the \r\nfollowing shall be substituted: \r\n“(ii) exceeding 1000cc but not exceeding \r\n1500cc \r\n(iia) exceeding 1500cc but not exceeding \r\n2000","quote_sha256":"cbbcae01a35c47156aa3eef6511532860a6665c3ee01e12dd18ef07458569a41","reader_fragment":"p-7035-8767-ff9a0a641f09b5a1","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-7035-8767-ff9a0a641f09b5a1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"unresolved-34b8400c4e63ecfc5685","source":"punjab-code-9babd1177ae17ee0","title":"Punjab Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":7608,"character_end":7634,"quote":"Punjab Finance Act, \r\n2010","quote_sha256":"470a2e7c800b3855f430890c8c1ce195d9ceaf07629ea9502288c2422cac6d20","reader_fragment":"p-7035-8767-ff9a0a641f09b5a1","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-7035-8767-ff9a0a641f09b5a1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":7438,"character_end":7864,"quote":"exceeding 1500cc but not exceeding \r\n2000cc \r\n2% of the value of the vehicle \r\n3% of the value of the \r\nvehicle”. \r\n7. Amendment in section 6 of Act VI of 2010 .– In the Punjab Finance Act, \r\n2010 (VI of 2010), in section 6: \r\n(a) in subsection (3), the words “or power of attorney” shall be omitted; and \r\n(b) in subsection (4), clause (c) shall be omitted. \r\n8. Amendments in Act XLII of 2012 .– In the Punjab Sales Tax on S","quote_sha256":"71c754a7de08ba4312ad30d39401a7ff97ccc0f31c03269234eb7a004654664e","reader_fragment":"p-7035-8767-ff9a0a641f09b5a1","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-7035-8767-ff9a0a641f09b5a1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"unresolved-9c36425329306cbb1c1c","source":"punjab-code-9babd1177ae17ee0","title":"Punjab Sales Tax on Services Act 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":7843,"character_end":7882,"quote":"Punjab Sales Tax on Services Act \r\n2012","quote_sha256":"211934a435b2f9262fd4ce8d945184ca8fb871e42ee93f4d3d1ff4d0b48e1d13","reader_fragment":"p-7035-8767-ff9a0a641f09b5a1","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-7035-8767-ff9a0a641f09b5a1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":7673,"character_end":8112,"quote":"ubsection (3), the words “or power of attorney” shall be omitted; and \r\n(b) in subsection (4), clause (c) shall be omitted. \r\n8. Amendments in Act XLII of 2012 .– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n(a) in section 10, subsections (4) and (5) shall be omitted; \r\n(b) in section 14, after subsection (2), the following subsection (3) shall be \r\ninserted: \r\n “(3) Where a person or class of persons is required to","quote_sha256":"6ebcfee1f5eedbf9a534d4792c0a696b7ec15eae36de24762fc34a50e00de594","reader_fragment":"p-7035-8767-ff9a0a641f09b5a1","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-7035-8767-ff9a0a641f09b5a1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"unresolved-bfb36334dd646ee470d0","source":"punjab-code-9babd1177ae17ee0","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":14968,"character_end":14987,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-14076-15856-e17e15de0a5a4ad6","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-14076-15856-e17e15de0a5a4ad6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":14798,"character_end":15217,"quote":" time of filing of return by the \r\nbuyer, have not been declared by the supplier in his \r\nreturn; \r\n(r) further tax, extra tax and va lue addition tax levied under \r\nthe Sales Tax Act, 1990, and the rules or notifications \r\nissued thereunder; \r\n(s) goods used in, or permanently attached to, immoveable \r\nproperty, such as building and construction material, \r\npaints, electrical and sanitary fittings, p ipes, wires, \r","quote_sha256":"adf451673eec6577b5b48f48093b8705dfa40bde0fd8abedb853ce840a5da2e0","reader_fragment":"p-14076-15856-e17e15de0a5a4ad6","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-14076-15856-e17e15de0a5a4ad6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"unresolved-10f3d60cc7289a965d77","source":"punjab-code-9babd1177ae17ee0","title":"Punjab Infrastructure Development Cess Act 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":21797,"character_end":21846,"quote":"Punjab Infrastructure Development \r\nCess Act 2015","quote_sha256":"d43737f19156faa698bcd7a51804ac2b6ce6e91e88bf74e0f767783fce924cea","reader_fragment":"p-21179-22547-d40a0a0fd98ecd38","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-21179-22547-d40a0a0fd98ecd38","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":21627,"character_end":22076,"quote":"\r\nhandling and \r\npackaging services. \r\n9819.1400, \r\n9833.0000, \r\n9841.0000 \r\nand \r\nrespective \r\nheadings  \r\nSixteen per cent” \r\n9. Amendment in Act XXX of 2015 .– In the Punjab Infrastructure Development \r\nCess Act 2015 (XXX of 2015), in section 2, for clause (k), the following shall be \r\nsubstituted: \r\n“(k) “value” means the value of goods being imported or expor ted, as \r\ndetermined by an officer of customs for purposes of the Customs Act, \r\n1","quote_sha256":"53ff0bca50dfbdcfd295fa70c1bbdb9d497152d10ae5ae9c591d064b9ea66f92","reader_fragment":"p-21179-22547-d40a0a0fd98ecd38","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-21179-22547-d40a0a0fd98ecd38","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}},{"id":"unresolved-a0e5d7e4d0e826d1c681","source":"punjab-code-9babd1177ae17ee0","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":22060,"character_end":22079,"quote":"Customs Act, \r\n1969","quote_sha256":"f1127cebb5d9392e6df97a1810378ee53151e675543a4725a7b1fac2f1a3d33c","reader_fragment":"p-21179-22547-d40a0a0fd98ecd38","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-21179-22547-d40a0a0fd98ecd38","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"},"context_evidence":{"record_id":"punjab-code-9babd1177ae17ee0","text_version_id":"law:punjab-code-9babd1177ae17ee0:sha256:86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","text_sha256":"86d7e39880694c6a2170d6be0407c275ac2513daeb1e5ef18bd63c6deb574e14","character_start":21890,"character_end":22309,"quote":", the following shall be \r\nsubstituted: \r\n“(k) “value” means the value of goods being imported or expor ted, as \r\ndetermined by an officer of customs for purposes of the Customs Act, \r\n1969, provided that in case of goods manufactured, produced or \r\nconsumed in Pakistan, the value shall be determined by reference to \r\nthe value determined under the Sales Tax Act for  purposes of levy and \r\npayment of sales tax.”. \r\n","quote_sha256":"4e386c29fe48d7c5f1e9a8302a05aff69d02c5f1500c397fe8170ffde570c907","reader_fragment":"p-21179-22547-d40a0a0fd98ecd38","reader_url":"/laws/punjab-code-9babd1177ae17ee0#p-21179-22547-d40a0a0fd98ecd38","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VGFQZwcyBjU-"}}]}