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\r\n(4) in section 29, for the word “Authority” wherever appears, the word \r\n“Commissioner” shall be substituted;  \r\n(5) in s ection 30, for sub sections (2) and (3), the following shall be \r\nsubstituted: \r\n“(2) The Authority may, by notification in t","quote_sha256":"d79c586b99e58a4e36843cd053ef2bfd921b6259acdf5bc017fc6945f620cdee","reader_fragment":"p-5303-7092-f6eef254c75342c7","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-5303-7092-f6eef254c75342c7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"}},{"id":"internal-acc209c404ef0cc8de86","source":"punjab-code-b18d0b43a30dc57d","target":"punjab-code-b18d0b43a30dc57d","provision_kind":"section","provision_number":"31","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":6679,"character_end":6689,"quote":"section 31","quote_sha256":"605372723de9524e080050bb70181aecea1a034277c97fb63a8efd84d1a9a821","reader_fragment":"p-5303-7092-f6eef254c75342c7","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-5303-7092-f6eef254c75342c7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"},"context_evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":6509,"character_end":6919,"quote":"nsmit such \r\ninvoices to the Authority, subject to such cond itions and \r\nrestrictions as the Authority may specify by notification in \r\nthe official Gazette.”; 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and \r\n(h) such other record as may be specified by the Authority.”;  \r\n(7) in section 33, after subsection (3), the following subsection (3a) shall \r\nbe added: \r\n  “(3a) The officer authorized under subsection (1) may conduct \r\naudit proceedings electronically through video links or any other facility \r\nas may be not","quote_sha256":"a09120ea0666f38a133cf4877ce7d59888f908a26679f8740b51b659745ec193","reader_fragment":"p-7092-8885-600d785c0f8e5c7e","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-7092-8885-600d785c0f8e5c7e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"}},{"id":"internal-e164c62fa7822a48a53a","source":"punjab-code-b18d0b43a30dc57d","target":"punjab-code-b18d0b43a30dc57d","provision_kind":"section","provision_number":"35","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":8079,"character_end":8089,"quote":"section 35","quote_sha256":"e25c9f7fa724a9f1e045b82b473516a21b4981735cef3f652c88713a86b3ca6e","reader_fragment":"p-7092-8885-600d785c0f8e5c7e","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-7092-8885-600d785c0f8e5c7e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"},"context_evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":7909,"character_end":8319,"quote":"uthorized under subsection (1) may conduct \r\naudit proceedings electronically through video links or any other facility \r\nas may be notified by the Authority.”; 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\r\n(10) in section 57, in subsection (1), the expression “not below the rank of \r\nan Assistant Commissioner,” shall be omitted; \r\n(11) in section 60:  \r\n (a) in subsection (1): \r\n(i) in clause (a), the words “or amount erroneously refunded” \r\nshall be omitted; \r\n(ii)  for clause (b), the following shall be substituted: \r\n“(b) Assistant Commissioner/Deputy Commissioner: \r\nCase","quote_sha256":"7bed380b2db85588b56beb2662e70b27a9d3e9e771c19082f19c192cfd1b616d","reader_fragment":"p-7092-8885-600d785c0f8e5c7e","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-7092-8885-600d785c0f8e5c7e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"}},{"id":"internal-72bbeca13f321792b73f","source":"punjab-code-b18d0b43a30dc57d","target":"punjab-code-b18d0b43a30dc57d","provision_kind":"section","provision_number":"63","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":9834,"character_end":9844,"quote":"section 63","quote_sha256":"6f249fb0a6cf5a511ecb428c859e5f83b59067851e2c6e4464b96a3d2259b9b1","reader_fragment":"p-8885-10682-d44688d9a5ac97c8","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-8885-10682-d44688d9a5ac97c8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"},"context_evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":9664,"character_end":10074,"quote":"tanding the provisions of subsection  (1), the \r\nAuthority may assign a case or class of cases to any of \r\nits officers involving any amount of tax involved.”; \r\n(12) in section 63, for subsection (4), the following shall be substituted: \r\n“(4) An appeal under subsection (1) may be filed manually or \r\nelectronically as may be specified by the Authority.”; \r\n(13) in section 66: \r\n(a) in subsection (1), for t","quote_sha256":"05f7d6c1ee6f6b3fdc844a3c22472c27e015b168405e8b837cd828e6969f4e24","reader_fragment":"p-8885-10682-d44688d9a5ac97c8","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-8885-10682-d44688d9a5ac97c8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"}},{"id":"internal-1876add16527dc11e06d","source":"punjab-code-b18d0b43a30dc57d","target":"punjab-code-b18d0b43a30dc57d","provision_kind":"section","provision_number":"66","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":10032,"character_end":10042,"quote":"section 66","quote_sha256":"9e0d1700035dd66d1745c94591c1da21c86b808f6ce7e5a1464a44541d8361e4","reader_fragment":"p-8885-10682-d44688d9a5ac97c8","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-8885-10682-d44688d9a5ac97c8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"},"context_evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":9862,"character_end":10272,"quote":"4), the following shall be substituted: \r\n“(4) An appeal under subsection (1) may be filed manually or \r\nelectronically as may be specified by the Authority.”; 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Amendment of Act XXX of 2015.– ","quote_sha256":"229d27760f60c428844deb0595d2d25c426fa1c331998ef1d3b67efd1c90be55","reader_fragment":"p-14239-15975-a39f5f843f8bee04","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-14239-15975-a39f5f843f8bee04","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"},"target_fragment":"p-14239-15975-a39f5f843f8bee04","evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":15765,"character_end":15774,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-14239-15975-a39f5f843f8bee04","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-14239-15975-a39f5f843f8bee04","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"},"context_evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":15595,"character_end":16004,"quote":"ces - \r\nFour percent \r\nwithout input tax \r\nadjustment” \r\n \r\n6. Amendment of Act XXX of 2015.– In the Punjab Infrastructure Development \r\nCess Act 2015 (XXX of 2015) , in section 6, in subsection 3, for the full stop at the \r\nend, a colon shall be substituted, and thereafter the following proviso shall be added: \r\n “provided that where the Government considers appropriate and \r\nnecessary, it may  allow exem","quote_sha256":"0190a2fd64519172cb844bd6ee7ed0fa38a4f9d9c2a8de66ff3877c79ac14d30","reader_fragment":"p-14239-15975-a39f5f843f8bee04","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-14239-15975-a39f5f843f8bee04","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-85735b639985459abf55","source":"punjab-code-b18d0b43a30dc57d","title":"Stamp Act, 1899","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":943,"character_end":958,"quote":"Stamp Act, 1899","quote_sha256":"27dbb3c297d2c9e324fb84439f23e4ae4020b7b72394be2f854e17403b8039d3","reader_fragment":"p-0-1782-8dcb00a3d3ded2a5","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-0-1782-8dcb00a3d3ded2a5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"},"context_evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":773,"character_end":1188,"quote":"jab Finance Act 2020. \r\n (2) It extends to whole of the Punjab. \r\n (3) It shall come into force on the first day of July 2020. \r\n2. Amendment in Act II of 1899 .– In the Stamp Act, 1899 (II of 1899), in \r\nSchedule I: \r\n(1)  in article 18, in sub -article (a), under the heading “Proper Stamp -duty”, \r\nfor the word “Five”, the word “One” shall be substituted; \r\n(2)  in article 23, in sub -article (a), under the he","quote_sha256":"95f901918d8c033fcd980feea03ee9a82f577685efd498edd470e07e9739ddd1","reader_fragment":"p-0-1782-8dcb00a3d3ded2a5","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-0-1782-8dcb00a3d3ded2a5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"}},{"id":"unresolved-9b4ffca202d02d366df2","source":"punjab-code-b18d0b43a30dc57d","title":"Punjab Urban Immovable Property Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":4029,"character_end":4076,"quote":"Punjab Urban Immovable Property \r\nTax Act, 1958","quote_sha256":"19e724065734bf3436e050e9d9d8de16851c78940ace307ad4acc257376d2c28","reader_fragment":"p-3540-5303-81ef31ce9fc8cc39","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-3540-5303-81ef31ce9fc8cc39","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"},"context_evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":3859,"character_end":4306,"quote":") in column 3, for the existing entr ies, the following shall be \r\nsubstituted: \r\n “One percent of the value of the property.”. \r\n3. Amendment of Act V of 1958 .– In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958): \r\n(a) in section 5, after clause (a), the word “and ” shall be inserted and \r\nclause (b) shall be omitted; and \r\n(b) in section 12, in subsection (3), for the expression “30 th day of \r\nSeptember”, the expression “31","quote_sha256":"9839ab0f6be7b8ddf9838d0ce9b8012a3bc27e9f51fc9e7b9c452bdd3a550a1c","reader_fragment":"p-3540-5303-81ef31ce9fc8cc39","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-3540-5303-81ef31ce9fc8cc39","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"}},{"id":"unresolved-fdfe3736080b47a444c7","source":"punjab-code-b18d0b43a30dc57d","title":"Punjab Entertainment Duty Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":4389,"character_end":4424,"quote":"Punjab Entertainment Duty Act, 1958","quote_sha256":"5a4ef4a1977836fa836e2fd03403ff9f700674c48099d28ce83d2d90390ecd22","reader_fragment":"p-3540-5303-81ef31ce9fc8cc39","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-3540-5303-81ef31ce9fc8cc39","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"},"context_evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":4219,"character_end":4654,"quote":"2, in subsection (3), for the expression “30 th day of \r\nSeptember”, the expression “31st day of October” shall be substituted. \r\n4. Amendment of Act X of 1958 .– In the Punjab Entertainment Duty Act, 1958 \r\n(X of 1958), in section 3, in subsection (1), for the word “twenty”, the word “five” shall \r\nbe substituted. \r\n5. Amendments of Act XLII of 2012.– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n(1) in section ","quote_sha256":"90948e3c4ae5d7b2be442bd484e38499d2eef9041c5c9832ab4a59f66d646a72","reader_fragment":"p-3540-5303-81ef31ce9fc8cc39","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-3540-5303-81ef31ce9fc8cc39","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"}},{"id":"unresolved-e8a42c255aaee0e5d5c7","source":"punjab-code-b18d0b43a30dc57d","title":"Punjab Sales Tax on Services Act 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":4581,"character_end":4620,"quote":"Punjab Sales Tax on Services Act \r\n2012","quote_sha256":"211934a435b2f9262fd4ce8d945184ca8fb871e42ee93f4d3d1ff4d0b48e1d13","reader_fragment":"p-3540-5303-81ef31ce9fc8cc39","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-3540-5303-81ef31ce9fc8cc39","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"},"context_evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":4411,"character_end":4850,"quote":"uty Act, 1958 \r\n(X of 1958), in section 3, in subsection (1), for the word “twenty”, the word “five” shall \r\nbe substituted. \r\n5. Amendments of Act XLII of 2012.– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n(1) in section 16, in subsection 2 , for the words “on his furnishing a tax \r\ninvoice or declaration of import of goods in his name which bears his \r\nNational Tax Number ”, the words “if he holds a valid tax inv","quote_sha256":"f09ad51965135b131ddeb50a78170dd5233eda6fa9e059212089b55b09086b89","reader_fragment":"p-3540-5303-81ef31ce9fc8cc39","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-3540-5303-81ef31ce9fc8cc39","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"}},{"id":"unresolved-c8c5bc682869527e6631","source":"punjab-code-b18d0b43a30dc57d","title":"Punjab Infrastructure Development Cess Act 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":15696,"character_end":15745,"quote":"Punjab Infrastructure Development \r\nCess Act 2015","quote_sha256":"d43737f19156faa698bcd7a51804ac2b6ce6e91e88bf74e0f767783fce924cea","reader_fragment":"p-14239-15975-a39f5f843f8bee04","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-14239-15975-a39f5f843f8bee04","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"},"context_evidence":{"record_id":"punjab-code-b18d0b43a30dc57d","text_version_id":"law:punjab-code-b18d0b43a30dc57d:sha256:88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","text_sha256":"88fdecbc1643ed43998fc3f03bbfd381743b414e0920c4d00661ff1b529ac588","character_start":15526,"character_end":15975,"quote":"\r\nif applicable Rate of Tax \r\n(1) (2) (3) (4) \r\n69 Ride-Hailing Services - \r\nFour percent \r\nwithout input tax \r\nadjustment” \r\n \r\n6. Amendment of Act XXX of 2015.– In the Punjab Infrastructure Development \r\nCess Act 2015 (XXX of 2015) , in section 6, in subsection 3, for the full stop at the \r\nend, a colon shall be substituted, and thereafter the following proviso shall be added: \r\n “provided that where the Government considers appropriate and \r\n","quote_sha256":"c005c5e1354eb24e9e132a692bae98b26cee9458c9f5d936ce70d2c6c1455a0f","reader_fragment":"p-14239-15975-a39f5f843f8bee04","reader_url":"/laws/punjab-code-b18d0b43a30dc57d#p-14239-15975-a39f5f843f8bee04","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmYFMwQyATIFZA--"}}]}