{"schema_version":"legis-intel-library-graph/1","record_id":"punjab-code-ad83d6c8ae901d76","facsimile_relationships":[],"coverage":{"record_id":"punjab-code-ad83d6c8ae901d76","outbound":["citation-22e62bd3fd7c482d65fb","citation-4088c802011e3a98d222","citation-16d78143da24a7b34e89"],"inbound":["citation-f3220268e90d9ecc571d"],"internal":["internal-712cfd1dbb11db910488","internal-50348c97f923879fbd7c","internal-5afb936b52b9f4b573da","internal-34003844ab84ad4538fb"],"external_outgoing":[],"external_incoming":[],"unresolved":["unresolved-a0b635109e8b57432ff8","unresolved-d8342fabf28a4b423753","unresolved-29a03b7fd45f2a8ee980","unresolved-d4eede27740cf6564eb4","unresolved-2e63a031fb1487eef17c","unresolved-56fd74e901329a3f9e0a"],"status":"source_citations_examined","resolved_outbound":3,"resolved_internal":4},"citations":[{"id":"citation-22e62bd3fd7c482d65fb","source":"punjab-code-ad83d6c8ae901d76","target":"pk-code-d1ddff98fa8c4c31","target_candidates":["pk-code-d1ddff98fa8c4c31"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":3998,"character_end":4034,"quote":"West Pakistan Land Revenue Act, 1967","quote_sha256":"822499d677b35360377fa63d8968f457c22ece991d864d5ae0e05acd3ecd2f58","reader_fragment":"p-3513-5312-f70eb0d415d2ccb6","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-3513-5312-f70eb0d415d2ccb6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"context_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":3828,"character_end":4264,"quote":" surcharge at the rate specified in the First Schedule. \r\nExplanation.– For purposes of this section, “agricultural year” means the agricultural \r\nyear as defined in the West Pakistan Land Revenue Act, 1967\r\n12\r\n. \r\n(2) The provisions of \r\n13\r\n[* * *] the Punjab Agricultural Income -Tax Act, \r\n1951\r\n14\r\n, shall, so far as may be, apply to the assessment, collection and recovery of \r\nthe surcharge imposed under this section. \r\n3. Tax","quote_sha256":"4fcc275e1ef07aff9aad4e9ace5f6e8c59a0f2bcbeb2b48507100d41b5e110dd","reader_fragment":"p-3513-5312-f70eb0d415d2ccb6","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-3513-5312-f70eb0d415d2ccb6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"}},{"id":"citation-4088c802011e3a98d222","source":"punjab-code-ad83d6c8ae901d76","target":"punjab-code-f9e56396d51b8107","target_candidates":["punjab-code-f9e56396d51b8107"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":5516,"character_end":5541,"quote":"Punjab] Finance Act, 1964","quote_sha256":"224fa2bd97ee1c2bf9dffccf3fc30a652c053dd0ae8e4424207404f9ef422c16","reader_fragment":"p-5312-7040-fee55971211053cc","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-5312-7040-fee55971211053cc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"context_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":5346,"character_end":5771,"quote":"y fares and  freights a tax according to the scale set \r\nout in the Second Schedule. \r\n6. Amendment of section 12 of W.P. Act XXXIV of 1964.– In section 12 of the \r\n16\r\n[Punjab] Finance Act, 1964 (XXXIV of 1964), for sub -section (4), the following sub -\r\nsection shall be substituted, namely:- \r\n“(4) The proceeds of the cess shall be utilised for– \r\n(i) special maintenance and development of roads and bridges and \r\nspecia","quote_sha256":"bfb4916fa9e13a8d70a6263e95408c3594c494132fd6b819a0a74a7f63654fbb","reader_fragment":"p-5312-7040-fee55971211053cc","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-5312-7040-fee55971211053cc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"}},{"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","evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":8136,"character_end":8161,"quote":"Punjab] Finance Act, 1967","quote_sha256":"445416d1bb3ebf59a645f50420ad3f6d654757eb1b0189fa9b60fbc526aea2e0","reader_fragment":"p-7040-8825-ea901118087882ac","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-7040-8825-ea901118087882ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"context_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":7966,"character_end":8391,"quote":" this Act, in so far as such procedure \r\nis 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\n18\r\n[Punjab] Finance Act, 1967, shall, so far as may be, \r\nbe continued and be deemed to have been made under this Act. \r\n                                                           \r\n17Ibid. \r\n18Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb A.O. ","quote_sha256":"040099a6f5012d54adae1f1d1f4c4b4ae9ce7d95bc2727dade9a5ff096e4c8a9","reader_fragment":"p-7040-8825-ea901118087882ac","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-7040-8825-ea901118087882ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"}}],"incoming":[{"id":"citation-f3220268e90d9ecc571d","source":"punjab-code-33159442f6e032c5","target":"punjab-code-ad83d6c8ae901d76","target_candidates":["punjab-code-ad83d6c8ae901d76"],"resolution":"exact_title_match","relation":"citation_in_authority_context","source_evidence_url":"/law-maps/punjab-code-33159442f6e032c5.json"}],"internal_references":[{"id":"internal-712cfd1dbb11db910488","source":"punjab-code-ad83d6c8ae901d76","target":"punjab-code-ad83d6c8ae901d76","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":4258,"character_end":4279,"quote":"3. Tax on cinemas. – ","quote_sha256":"04bbb04508f0405221031ca763863f809fab7d125fbe0165b10e5de27453414a","reader_fragment":"p-3513-5312-f70eb0d415d2ccb6","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-3513-5312-f70eb0d415d2ccb6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"target_fragment":"p-3513-5312-f70eb0d415d2ccb6","evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":6737,"character_end":6746,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-5312-7040-fee55971211053cc","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-5312-7040-fee55971211053cc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"context_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":6567,"character_end":6976,"quote":"ic; and \r\n(iii) other activities directed towards the development of sugarcane \r\nproduction.”. \r\n7. Penalty.– If the person responsible for the payment of th e tax under section 3 \r\nfails to pay the tax within the period prescribed under the rules for its payment , he \r\nshall be liable to pay, in addition to the amount of such tax, a penalty not exceeding \r\nthe amount of the tax payable. \r\n8. Application o","quote_sha256":"f1efccc4ccbd5e00bfacc068f312dfb7da62421f41c33e54f124ec834b67468c","reader_fragment":"p-5312-7040-fee55971211053cc","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-5312-7040-fee55971211053cc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"}},{"id":"internal-50348c97f923879fbd7c","source":"punjab-code-ad83d6c8ae901d76","target":"punjab-code-ad83d6c8ae901d76","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":6664,"character_end":6677,"quote":"7. Penalty.– ","quote_sha256":"3a7861a4c5524ab87e51780e299fd7a2fbb9a69cb3057b929aa0ea8e1a50834b","reader_fragment":"p-5312-7040-fee55971211053cc","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-5312-7040-fee55971211053cc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"target_fragment":"p-5312-7040-fee55971211053cc","evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":7660,"character_end":7669,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-7040-8825-ea901118087882ac","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-7040-8825-ea901118087882ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"context_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":7490,"character_end":7899,"quote":"Civil Court to set aside \r\nor modify any assessment, levy or collection of a tax or surcharge made under this \r\nAct and the rules thereunder or any penalty imposed under section 7. \r\n10. Power to make rules .– (1) The Provincial Government may make rules for \r\ncarrying into effect the purposes of this Act, and such rules may, among other \r\nmatters, prescribe the procedure for the assessment, collection and","quote_sha256":"16ae2e301f0d193d8c261b6608c2fe570c0ba440264b950d70248ffa205a771a","reader_fragment":"p-7040-8825-ea901118087882ac","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-7040-8825-ea901118087882ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"}},{"id":"internal-5afb936b52b9f4b573da","source":"punjab-code-ad83d6c8ae901d76","target":"punjab-code-ad83d6c8ae901d76","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":1125,"character_end":1188,"quote":"2. Surcharge on Agricultural Income-tax in certain Districts.– ","quote_sha256":"aa7155650776f778490bd412dda474b0dbd49b1f7c628a3acc169324414c2b87","reader_fragment":"p-0-1761-8ffee976ee25379f","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-0-1761-8ffee976ee25379f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"target_fragment":"p-0-1761-8ffee976ee25379f","evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":8448,"character_end":8457,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-7040-8825-ea901118087882ac","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-7040-8825-ea901118087882ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"context_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":8278,"character_end":8687,"quote":"                                  \r\n17Ibid. \r\n18Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb A.O. 1 of 1974), for “West Pakistan”. \r\nFIRST SCHEDULE \r\n(See section 2) \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 not \r\nexceed Rs. 499. \r\nRupees twelve. \r\nWhere the total land-revenue payable exce","quote_sha256":"1fa020c573f9d5a6fe736e3b0ead42c5e2953158630e2a73e869d2429cef5504","reader_fragment":"p-7040-8825-ea901118087882ac","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-7040-8825-ea901118087882ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"}},{"id":"internal-34003844ab84ad4538fb","source":"punjab-code-ad83d6c8ae901d76","target":"punjab-code-ad83d6c8ae901d76","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":5230,"character_end":5270,"quote":"5. Tax on railway fares and freights .– ","quote_sha256":"bbe1656755041d191766ac32100644f905f4ccce716137bed7b988242fa53762","reader_fragment":"p-3513-5312-f70eb0d415d2ccb6","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-3513-5312-f70eb0d415d2ccb6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"target_fragment":"p-3513-5312-f70eb0d415d2ccb6","evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":9319,"character_end":9328,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-8825-10611-b6791b394b931e5b","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-8825-10611-b6791b394b931e5b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"context_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":9149,"character_end":9558,"quote":"99 but does not \r\nexceed Rs. 9,999. \r\nRupees five \r\nhundred. \r\nWhere the total land-revenue payable exceeds Rs. 9,999. Rupees one \r\nthousand. \r\n \r\nSECOND SCHEDULE \r\n(See section 5) \r\nPART–I \r\nFares (Passenger)  Amount of Tax. \r\nOn a first class ticket 50 paisa. \r\nOn a second class ticket 25 paisa. \r\nOn an inter class ticket 12 paisa. \r\nOn a third class ticket 6 paisa. \r\nProvided that no tax shall be levied","quote_sha256":"435ee2554c02fedd71241ee8aed1acf340f8c9b9dd9eda5ff8436c36284c2c46","reader_fragment":"p-8825-10611-b6791b394b931e5b","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-8825-10611-b6791b394b931e5b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-a0b635109e8b57432ff8","source":"punjab-code-ad83d6c8ae901d76","title":"FINANCE ACT, 1968","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":500,"character_end":517,"quote":"FINANCE ACT, 1968","quote_sha256":"38e09c8a096827ca8345b8b81ad5842cd1146f5c81ac94553f053f9271c6e431","reader_fragment":"p-0-1761-8ffee976ee25379f","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-0-1761-8ffee976ee25379f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"context_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":330,"character_end":747,"quote":"plication of existing laws \r\n9. Bar of suits in Civil Courts \r\n10. Power to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] FINANCE ACT, 1968 \r\n(III of 1968) \r\n[29th June, 1968] \r\nAn \r\nAct \r\nto continue and levy certain taxes and surcharges in the Province of \r\n3\r\n[the Punjab]. \r\nPreamble.– WHEREAS it is expedient to continue and levy certain taxes and \r\nsurcharges in ","quote_sha256":"a408bd557de8a4fcbdfa02722c6b98a16cbe3ff121bb0276fd54d68619a889a6","reader_fragment":"p-0-1761-8ffee976ee25379f","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-0-1761-8ffee976ee25379f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"}},{"id":"unresolved-d8342fabf28a4b423753","source":"punjab-code-ad83d6c8ae901d76","title":"Finance Act, 1968","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":909,"character_end":926,"quote":"Finance Act, 1968","quote_sha256":"eed8b8751182d460de7631dda071f825ff76461d11653ccdbaf8c97a4465f75b","reader_fragment":"p-0-1761-8ffee976ee25379f","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-0-1761-8ffee976ee25379f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"context_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":739,"character_end":1156,"quote":"rges in 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, 1968. \r\n(2) It shall come into force on and from the first day of July, 1968. \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. Surcharge on Agricultural In","quote_sha256":"c61e48714938405cbbbc82802ecf0ddbe46be24c8e7fba4a811cf7ffe205313c","reader_fragment":"p-0-1761-8ffee976ee25379f","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-0-1761-8ffee976ee25379f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"}},{"id":"unresolved-29a03b7fd45f2a8ee980","source":"punjab-code-ad83d6c8ae901d76","title":"Punjab Agricultural Income -Tax Act, 1951","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":4084,"character_end":4127,"quote":"Punjab Agricultural Income -Tax Act, \r\n1951","quote_sha256":"27d477cbf3572fb40e655ab8872e8dc806bda20f7e8bb8a43d2677f9e175583d","reader_fragment":"p-3513-5312-f70eb0d415d2ccb6","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-3513-5312-f70eb0d415d2ccb6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"context_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":3914,"character_end":4357,"quote":"f this section, “agricultural year” means the agricultural \r\nyear as defined in the West Pakistan Land Revenue Act, 1967\r\n12\r\n. \r\n(2) The provisions of \r\n13\r\n[* * *] the Punjab Agricultural Income -Tax Act, \r\n1951\r\n14\r\n, shall, so far as may be, apply to the assessment, collection and recovery of \r\nthe surcharge imposed under this section. \r\n3. Tax on cinemas. – There shal l be levied and collected a tax on cinemas \r\npayable by the owner o","quote_sha256":"07e068e319834ef8c11a8f347425cba713a3348d777398ab2a766fc206638f9e","reader_fragment":"p-3513-5312-f70eb0d415d2ccb6","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-3513-5312-f70eb0d415d2ccb6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"}},{"id":"unresolved-d4eede27740cf6564eb4","source":"punjab-code-ad83d6c8ae901d76","title":"Finance Act, 1964","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":5524,"character_end":5541,"quote":"Finance Act, 1964","quote_sha256":"57858f3c8a87f50fae2b2299670d51b923b1ee107d0fb81b33e4933bc6a1f3a2","reader_fragment":"p-5312-7040-fee55971211053cc","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-5312-7040-fee55971211053cc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"context_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":5354,"character_end":5771,"quote":"and  freights a tax according to the scale set \r\nout in the Second Schedule. \r\n6. Amendment of section 12 of W.P. Act XXXIV of 1964.– In section 12 of the \r\n16\r\n[Punjab] Finance Act, 1964 (XXXIV of 1964), for sub -section (4), the following sub -\r\nsection shall be substituted, namely:- \r\n“(4) The proceeds of the cess shall be utilised for– \r\n(i) special maintenance and development of roads and bridges and \r\nspecia","quote_sha256":"3422ea718c65d0108a4bb18297f29a921914f9857f5aec2cd76f3092c1566771","reader_fragment":"p-5312-7040-fee55971211053cc","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-5312-7040-fee55971211053cc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"}},{"id":"unresolved-2e63a031fb1487eef17c","source":"punjab-code-ad83d6c8ae901d76","title":"Income -Tax Act, 1948","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":6001,"character_end":6022,"quote":"Income -Tax Act, 1948","quote_sha256":"766464e8751ea3fc9e6e5c50a3221bef93043e5804b77479526842f5656efe7d","reader_fragment":"p-5312-7040-fee55971211053cc","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-5312-7040-fee55971211053cc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"context_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":5831,"character_end":6252,"quote":" \r\nZones; \r\n                                                           \r\n12W.P. Act XVII of 1967. \r\n13Deleted t he words “the North -West Frontier Province Agricultu ral Income -Tax Act, 1948, and” by the Punjab Laws \r\n(Adaptation) Order, 1974 (P.O. No.1 of 1974),w.e.f. 14.8.1973, Article 2 and the Schedule; and published in the Punjab \r\nGazette(Extraordinary), dated 20.11.1974, pages 1425-A to 1425-PP. \r\n14Punjab X o","quote_sha256":"d3f53948b03ee8eeb5ff31f60313c444de928f85d0c1708297ef5ef560996b7a","reader_fragment":"p-5312-7040-fee55971211053cc","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-5312-7040-fee55971211053cc","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"}},{"id":"unresolved-56fd74e901329a3f9e0a","source":"punjab-code-ad83d6c8ae901d76","title":"Finance Act, 1967","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":8144,"character_end":8161,"quote":"Finance Act, 1967","quote_sha256":"9bb7c8e13eaa63296d1844790e5ff49c1d4c8d40925189af13fefbe72dd1a888","reader_fragment":"p-7040-8825-ea901118087882ac","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-7040-8825-ea901118087882ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"},"context_evidence":{"record_id":"punjab-code-ad83d6c8ae901d76","text_version_id":"law:punjab-code-ad83d6c8ae901d76:sha256:bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","text_sha256":"bbfa4c763d5460e9ac992725abd0ac2a17239dd893c7e4033234c3ec5eccb244","character_start":7974,"character_end":8391,"quote":"t, in so far as such procedure \r\nis 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\n18\r\n[Punjab] Finance Act, 1967, shall, so far as may be, \r\nbe continued and be deemed to have been made under this Act. \r\n                                                           \r\n17Ibid. \r\n18Substituted by the Punjab Laws (Adaptation) Order, 1974 (Pb A.O. ","quote_sha256":"790e4ff0f809630aa2bbd19c67ada97b73fcd6641bbbf38da79533b8d4bca0e6","reader_fragment":"p-7040-8825-ea901118087882ac","reader_url":"/laws/punjab-code-ad83d6c8ae901d76#p-7040-8825-ea901118087882ac","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BjNdaFFiAjc-"}}]}