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\r\n(h) in Article 23, for the existing entries in column 2 and column 3, \r\nthe following shall be substituted: \r\n“CONVEYANCE as defined \r\nby section 2(10) not being a \r\nTRANSFER charged or \r\nexempted under Article 62: \r\n \r\n(a) In case of immovable \r\nproperty in an urban \r\narea; and \r\nFive percent of the value of \r\nproperty. \r\n \r\n(b) in any other case Three percent of the value of  ","quote_sha256":"0b9a5ec7b61f96785f24eccb5790a81a74b4518f58b9f68ff66a2ce8f86a4d4a","reader_fragment":"p-3542-5334-1feefdc9457db53f","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-3542-5334-1feefdc9457db53f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-3d9bc84a88fb206274ee","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":16003,"character_end":16013,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-14240-16030-252d4b4a08f171a1","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-14240-16030-252d4b4a08f171a1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":15833,"character_end":16243,"quote":"g entries in column 2 and column 3, the \r\nfollowing shall be substituted: \r\n“RELEASE, that is to say any \r\ninstrument (not being such a \r\nrelease as is provided for by \r\nsection 23 -A) whereby a \r\nperson renounces a claim on \r\nanother person or against any \r\nspecified property. \r\n \r\n(i) in case of immovable \r\nproperty in an urban area; \r\nand \r\nFive percent  of the \r\namount of the claim \r\nor value of the \r\np","quote_sha256":"4c6dd08d99a9db042b9d5b384c6d20cc91723cde4f17ee7b16e4cd1c32a2a267","reader_fragment":"p-14240-16030-252d4b4a08f171a1","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-14240-16030-252d4b4a08f171a1","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-66af9a901ba4433dd18b","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":19592,"character_end":19601,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-17824-19622-4e9fa7cc90a7d801","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-17824-19622-4e9fa7cc90a7d801","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":19422,"character_end":19831,"quote":" property. \r\n(ii) in any other case Three percent  of the \r\nvalue of the \r\nproperty.” \r\n3. Amendment in Act VI of 2010 .– In the Punjab Finance Act, 2010 (VI of \r\n2010), section 6 shall be omitted. \r\n4. Amendments in Act XLII of 2012 .– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n(1) In section 2:  \r\n(a) in clause (17), before the semi colon at the end, the following \r\nwords shall be i","quote_sha256":"23ab112f33e012ce8f6d05e687d84c3a224cdc6dec56bda7855cf71faf3e8986","reader_fragment":"p-17824-19622-4e9fa7cc90a7d801","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-17824-19622-4e9fa7cc90a7d801","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-44f9f2f1d34ab4d1ab87","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":792,"character_end":826,"quote":"2. Amendments in Act II of 1899.– ","quote_sha256":"7b7b5409029470d7617294d83b8bc060fd6a77d6ab16e3181ffe3e05069ff105","reader_fragment":"p-0-1757-5d5cc59daf00c464","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-0-1757-5d5cc59daf00c464","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"target_fragment":"p-0-1757-5d5cc59daf00c464","evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":19731,"character_end":19740,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-19622-21413-b926db5256463f81","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-19622-21413-b926db5256463f81","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":19561,"character_end":19970,"quote":"ance Act, 2010 (VI of \r\n2010), section 6 shall be omitted. \r\n4. Amendments in Act XLII of 2012 .– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n(1) In section 2:  \r\n(a) in clause (17), before the semi colon at the end, the following \r\nwords shall be inserted: \r\n“and different dates may be so specified for furnishing different \r\nparts or annexures of the return.”; and \r\n(b) in clause (30)","quote_sha256":"7d16d29b20331ed214e20b6d0b05b24cff4b8e0c1d4fd6c5209d2891d408d85b","reader_fragment":"p-17824-19622-4e9fa7cc90a7d801","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-17824-19622-4e9fa7cc90a7d801","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-47658406b86c4a46e059","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"11","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":20368,"character_end":20378,"quote":"section 11","quote_sha256":"10cf0310974ee2caed25d540e3a8b6f712aee75588d91df491e315bb80f77742","reader_fragment":"p-19622-21413-b926db5256463f81","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-19622-21413-b926db5256463f81","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":20198,"character_end":20608,"quote":" in the Punjab or \r\nthrough virtual presence or a website or  a web portal or \r\nthrough any other form of e -Commerce by whatever \r\nname called or treated.”; \r\n(2) After section 11, the following section 11A shall be inserted: \r\n“11A. Liability of a registered person .– Subject to the provisions of \r\nsubsection (1) of section 1 1, where a registered person receiving the \r\ntaxable service fails to make payme","quote_sha256":"5177a453cf5d09ac96ad20cd9ea1eb2e8cf00681156c08d3fb78acbd7a4f61c2","reader_fragment":"p-19622-21413-b926db5256463f81","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-19622-21413-b926db5256463f81","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-1d1c75fa1b57a22f5671","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"11A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":20394,"character_end":20405,"quote":"section 11A","quote_sha256":"7df18dc90dbfea7bbb545fa10769b39ab0aa4371d0e9c7554178fe6433f0d11f","reader_fragment":"p-19622-21413-b926db5256463f81","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-19622-21413-b926db5256463f81","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":20224,"character_end":20635,"quote":"h virtual presence or a website or  a web portal or \r\nthrough any other form of e -Commerce by whatever \r\nname called or treated.”; \r\n(2) After section 11, the following section 11A shall be inserted: \r\n“11A. Liability of a registered person .– Subject to the provisions of \r\nsubsection (1) of section 1 1, where a registered person receiving the \r\ntaxable service fails to make payment of the tax to a service ","quote_sha256":"2329b8a20ab64b94f794a515737ab2fed9325b3d8ffdf0a94fcf4eb2c2f27724","reader_fragment":"p-19622-21413-b926db5256463f81","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-19622-21413-b926db5256463f81","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-8521593845d968d9a5e4","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"1","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":582,"character_end":625,"quote":"1. Short title, extent and commencement .– ","quote_sha256":"9fbb2cbb7bd643f218d6a026716db4a17d34391218bdedb09972f3f03c02c66b","reader_fragment":"p-0-1757-5d5cc59daf00c464","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-0-1757-5d5cc59daf00c464","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"target_fragment":"p-0-1757-5d5cc59daf00c464","evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":20518,"character_end":20527,"quote":"section 1","quote_sha256":"e8edaa4ef082870dfe6a4cfdd6cd64c0367ac840fc4e95457f39577e769ca207","reader_fragment":"p-19622-21413-b926db5256463f81","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-19622-21413-b926db5256463f81","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":20348,"character_end":20757,"quote":"ated.”; \r\n(2) After section 11, the following section 11A shall be inserted: \r\n“11A. Liability of a registered person .– Subject to the provisions of \r\nsubsection (1) of section 1 1, where a registered person receiving the \r\ntaxable service fails to make payment of the tax to a service provider \r\nwithin one hundred and eighty days from the date of the tax invoice \r\nand such service provider has also not ma","quote_sha256":"846213dee9a12193efd923778c761aaf1e79d60c00fbad0923d299b664678dad","reader_fragment":"p-19622-21413-b926db5256463f81","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-19622-21413-b926db5256463f81","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-91d81465b29ec5b63c0f","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"14","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":21294,"character_end":21304,"quote":"section 14","quote_sha256":"08f7a8a4682568290ae926f9bd51a12af708181b5c3c0dfc1cc2a327b2aed248","reader_fragment":"p-19622-21413-b926db5256463f81","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-19622-21413-b926db5256463f81","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":21124,"character_end":21534,"quote":"14 of the Act. \r\nExplanation II: The registered person shall include a person covered \r\nby the “withholding agent” as notified under section 14 of the Act.”; \r\n(3) After section 14, the following section 14A shall be inserted: \r\n“14A. Special procedure for collection of tax , etc.– (1) \r\nNotwithstanding anything contained in this Act, the Authority may \r\nrequire any other person or class of persons, not nec","quote_sha256":"8d7203accb3f9e14baf50c102b55a9dba2d27a5e8512b3c825c85dc3a40803b5","reader_fragment":"p-19622-21413-b926db5256463f81","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-19622-21413-b926db5256463f81","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-ebe844cd748e046d69e8","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"14A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":21320,"character_end":21331,"quote":"section 14A","quote_sha256":"9b657ad3d6835a65b3b8477eb06c6500f3eec0aa75028fbf85bdc88dda00a0ff","reader_fragment":"p-19622-21413-b926db5256463f81","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-19622-21413-b926db5256463f81","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":21150,"character_end":21561,"quote":"on II: The registered person shall include a person covered \r\nby the “withholding agent” as notified under section 14 of the Act.”; \r\n(3) After section 14, the following section 14A shall be inserted: \r\n“14A. Special procedure for collection of tax , etc.– (1) \r\nNotwithstanding anything contained in this Act, the Authority may \r\nrequire any other person or class of persons, not necessarily being a \r\nservice ","quote_sha256":"614d0fa6bd5f6d93026dcf5b0cd414190cdf8093714dab28353c7aeb1760b0f5","reader_fragment":"p-19622-21413-b926db5256463f81","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-19622-21413-b926db5256463f81","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-76bf349d37bf91d38ea8","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"16","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":22684,"character_end":22694,"quote":"section 16","quote_sha256":"892a1cde2f60e439afa2137b9157f551ff716802193f79cc64a2e1d350259f7a","reader_fragment":"p-21413-23210-8efb44340de9962f","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-21413-23210-8efb44340de9962f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":22514,"character_end":22924,"quote":"n the Government treasury, such \r\nperson or class of persons shall be personally liable to pay the amount \r\nof tax to the Government in the prescribed manner.”; \r\n(4) In section 16:  \r\n(a) for subsection (2), the following shall be substituted: \r\n“(2) Subject to provisions of section 16A or section \r\n16B or to such conditions and restrictions as may be prescribed, \r\nthe Authority may allow a registered pers","quote_sha256":"aaaffaf9c913dffafc096a64dd8eb30436cad31e715d5e784f534365ecc3c9f5","reader_fragment":"p-21413-23210-8efb44340de9962f","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-21413-23210-8efb44340de9962f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-b1614cbe222fd7f01c8b","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"16A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":22791,"character_end":22802,"quote":"section 16A","quote_sha256":"412578464318ebac45acdfbc49fffb8e8817ee3a118517564b78ab1c258c7100","reader_fragment":"p-21413-23210-8efb44340de9962f","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-21413-23210-8efb44340de9962f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":22621,"character_end":23032,"quote":"\nof tax to the Government in the prescribed manner.”; \r\n(4) In section 16:  \r\n(a) for subsection (2), the following shall be substituted: \r\n“(2) Subject to provisions of section 16A or section \r\n16B or to such conditions and restrictions as may be prescribed, \r\nthe Authority may allow a registered person to claim adjustment, \r\ndeduction, or refund in respect of the tax paid or payable under \r\nany other law i","quote_sha256":"c42018f66b450fae194235ae37bb136c38f23e0ed77d16aae3fab023525c674d","reader_fragment":"p-21413-23210-8efb44340de9962f","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-21413-23210-8efb44340de9962f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-5fb128d23897c6d5f336","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"16B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":22806,"character_end":22819,"quote":"section \r\n16B","quote_sha256":"712b28b4578b7bf8b1421fb62eaeb67fe352e86969db01a3357b27978f58d02c","reader_fragment":"p-21413-23210-8efb44340de9962f","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-21413-23210-8efb44340de9962f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":22636,"character_end":23049,"quote":"Government in the prescribed manner.”; \r\n(4) In section 16:  \r\n(a) for subsection (2), the following shall be substituted: \r\n“(2) Subject to provisions of section 16A or section \r\n16B or to such conditions and restrictions as may be prescribed, \r\nthe Authority may allow a registered person to claim adjustment, \r\ndeduction, or refund in respect of the tax paid or payable under \r\nany other law in for any taxable","quote_sha256":"0e03ea16b655429cfbbc7b7b4ef7659a8d7e4b296b54efba33340add66d57462","reader_fragment":"p-21413-23210-8efb44340de9962f","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-21413-23210-8efb44340de9962f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-16451e9573a2e42a87fd","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"16B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":24162,"character_end":24173,"quote":"section 16B","quote_sha256":"e0b27ac223240ee5efe80e6a28a9de8fb579d303a5427de1b0e6a99560445015","reader_fragment":"p-23210-24970-5de443cccc2da852","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-23210-24970-5de443cccc2da852","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":23992,"character_end":24403,"quote":"ude \r\nany amount of additional tax, further tax, extra tax, default \r\nsurcharge, fine, penalty or fee imposed or charged under this \r\nAct or any other law.”; \r\n(5) After section 16B, the following section 16C shall be inserted: \r\n“16C. Adjustment of i nput tax paid on certain goods and \r\nservices.- Notwithstanding anything contained in this Act, the input tax \r\npaid on acquisition of such of the capital good","quote_sha256":"86c7247bccb7eee335a76ca0f7fd15526b583e7541c3d34b9e034275b53e0850","reader_fragment":"p-23210-24970-5de443cccc2da852","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-23210-24970-5de443cccc2da852","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-2b19369817a59da22793","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"16C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":24189,"character_end":24200,"quote":"section 16C","quote_sha256":"8405b72d0a914ba9f9a6a5de9a53cc67ec550ab747bbc7146b44f45bfd94d94d","reader_fragment":"p-23210-24970-5de443cccc2da852","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-23210-24970-5de443cccc2da852","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":24019,"character_end":24430,"quote":"nal tax, further tax, extra tax, default \r\nsurcharge, fine, penalty or fee imposed or charged under this \r\nAct or any other law.”; \r\n(5) After section 16B, the following section 16C shall be inserted: \r\n“16C. Adjustment of i nput tax paid on certain goods and \r\nservices.- Notwithstanding anything contained in this Act, the input tax \r\npaid on acquisition of such of the capital goods, machinery and fixed \r\nas","quote_sha256":"7433a4637a932197f43959f6680730bc8dbe581cb36c4456a4a6d45cab46845d","reader_fragment":"p-23210-24970-5de443cccc2da852","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-23210-24970-5de443cccc2da852","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-87db6d8e0949016aa4b1","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"24","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":24649,"character_end":24659,"quote":"section 24","quote_sha256":"78c7b2d07c36df062576f6a18d78f213270443baeaaab679583fa91151079229","reader_fragment":"p-23210-24970-5de443cccc2da852","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-23210-24970-5de443cccc2da852","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":24479,"character_end":24889,"quote":"rs 84 and 85 of the \r\nFirst S chedule of the Customs Act, 1969 (IV of 1969)  shall be \r\nadjustable against the output tax in twelve equal monthly instalments.”; \r\n(6) In section 24, in subsection (2), for the word “five”, the wo rd “eight” \r\nshall be substituted; \r\n(7) In section 39:  \r\n(a) in subsection (1), after clause (f), the following clauses (ff) and \r\n(fff) shall be inserted: \r\n“(ff) Risk Compliance","quote_sha256":"54e9d24a34f5e10c0109e2e391aeb30aee1ce2fbe081572b1e5e8c683564ef61","reader_fragment":"p-23210-24970-5de443cccc2da852","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-23210-24970-5de443cccc2da852","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-70b547adeb70d7c9577b","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"39","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":24752,"character_end":24762,"quote":"section 39","quote_sha256":"6624853ac77e10f5188a32c559dade5cd5338bc7a462a66d8791c498611dc957","reader_fragment":"p-23210-24970-5de443cccc2da852","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-23210-24970-5de443cccc2da852","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":24582,"character_end":24992,"quote":"nst the output tax in twelve equal monthly instalments.”; \r\n(6) In section 24, in subsection (2), for the word “five”, the wo rd “eight” \r\nshall be substituted; \r\n(7) In section 39:  \r\n(a) in subsection (1), after clause (f), the following clauses (ff) and \r\n(fff) shall be inserted: \r\n“(ff) Risk Compliance Officer of the Authority; \r\n(fff) Enforcement Officer of the Authority;”; and \r\n(b) for subsection (4)","quote_sha256":"14da8237fbc8d12ace7400aebd3b3fb9eca693c19d4fb062ee5cce9ea260c640","reader_fragment":"p-23210-24970-5de443cccc2da852","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-23210-24970-5de443cccc2da852","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-9e1cffc4d302f558157f","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"48","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":25350,"character_end":25360,"quote":"section 48","quote_sha256":"d6c143f13b59f53e26c53231f54c509e39c7a5317bcaa47dbec903506a7ef5a5","reader_fragment":"p-24970-26723-7276a9491af75947","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-24970-26723-7276a9491af75947","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":25180,"character_end":25590,"quote":"l be subordinate to the Deputy \r\nCommissioner or, as the case may be, to the Assistant \r\nCommissioner or as the Authority ma y, f rom time to time, \r\nspecify.”; \r\n(8) in section 48, in the Table:  \r\n(a) in serial No.10: \r\n(i) in column 3, for the expression “twenty five thousand”, \r\nthe expression “one hundred thousand” shall be \r\nsubstituted; and \r\n(ii) in column 4, for the words “General and sec tion 59”,","quote_sha256":"64d0978cbbfe26a17bf6aa41df41682af32078fa96a05ccaf37f9d184c01a5c1","reader_fragment":"p-24970-26723-7276a9491af75947","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-24970-26723-7276a9491af75947","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-e3f3c511d29fbb771235","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"59","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":25616,"character_end":25627,"quote":"section  59","quote_sha256":"b4798c49592ed79a5b66697aae1a1071f6c1b748f9127b172cb398a98337e0e4","reader_fragment":"p-24970-26723-7276a9491af75947","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-24970-26723-7276a9491af75947","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":25446,"character_end":25857,"quote":"five thousand”, \r\nthe expression “one hundred thousand” shall be \r\nsubstituted; and \r\n(ii) in column 4, for the words “General and sec tion 59”, the \r\nwords “General and section  59 and section 70” shall be \r\nsubstituted; \r\n(9) in section 70, in subsection (1):  \r\n(a) after clause (b), the following clause (bb) shall be inserted: \r\n“(bb) require by a notice in writing payment of money owed to \r\na taxp ayer b","quote_sha256":"bb40527348bbf2dc59f77a847a596170576f88a71ded44e40ca1e0f9201a688a","reader_fragment":"p-24970-26723-7276a9491af75947","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-24970-26723-7276a9491af75947","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-b9798e76ff13463bf353","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"70","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":25632,"character_end":25642,"quote":"section 70","quote_sha256":"4252d6aff5bd27ab181f44134572044965c308a85cfff9214453ba53f9dad8f6","reader_fragment":"p-24970-26723-7276a9491af75947","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-24970-26723-7276a9491af75947","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":25462,"character_end":25872,"quote":"\r\nthe expression “one hundred thousand” shall be \r\nsubstituted; and \r\n(ii) in column 4, for the words “General and sec tion 59”, the \r\nwords “General and section  59 and section 70” shall be \r\nsubstituted; \r\n(9) in section 70, in subsection (1):  \r\n(a) after clause (b), the following clause (bb) shall be inserted: \r\n“(bb) require by a notice in writing payment of money owed to \r\na taxp ayer by any person on","quote_sha256":"209203939dde2bcd62c268875a5745c7d5d902f9287b1511c8ee51999c992e64","reader_fragment":"p-24970-26723-7276a9491af75947","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-24970-26723-7276a9491af75947","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-98769f590838814cbc2e","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"70","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":25677,"character_end":25687,"quote":"section 70","quote_sha256":"4252d6aff5bd27ab181f44134572044965c308a85cfff9214453ba53f9dad8f6","reader_fragment":"p-24970-26723-7276a9491af75947","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-24970-26723-7276a9491af75947","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":25507,"character_end":25917,"quote":" be \r\nsubstituted; and \r\n(ii) in column 4, for the words “General and sec tion 59”, the \r\nwords “General and section  59 and section 70” shall be \r\nsubstituted; \r\n(9) in section 70, in subsection (1):  \r\n(a) after clause (b), the following clause (bb) shall be inserted: \r\n“(bb) require by a notice in writing payment of money owed to \r\na taxp ayer by any person on account of legally enforceable \r\nrelations c","quote_sha256":"5bd3f797998c2413373f8c42d2eb8aa5ff579cf28095703eba052c9c52e63b5a","reader_fragment":"p-24970-26723-7276a9491af75947","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-24970-26723-7276a9491af75947","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-cc83a04d4dc62023562f","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"76","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":26596,"character_end":26606,"quote":"section 76","quote_sha256":"c383960b7c620396455f7a1d81802ebdd2584d0741be75dd605fafac5e02bc55","reader_fragment":"p-24970-26723-7276a9491af75947","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-24970-26723-7276a9491af75947","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":26426,"character_end":26836,"quote":" the pendency of the appeal, if any, under section \r\n63 of the Act if he deposits at least twenty five per cent the \r\namount of the tax demanded from him.”; \r\n(10) After section 76, the following section 76A shall be inserted: \r\n“76A. Power to restrain certain authorities .– The Authority may, \r\nwith the approval of the Government and by notification in the official \r\nGazette, require that any authority com","quote_sha256":"28facfb84ef6a5744065ee21ef4790b8d60d355edf81af84d794b427247ad84e","reader_fragment":"p-24970-26723-7276a9491af75947","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-24970-26723-7276a9491af75947","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-a35be0ef516187cb5f01","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"76A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":26622,"character_end":26633,"quote":"section 76A","quote_sha256":"22a428a25c0f14f7bac2d6b36a56eb051b8de4d9fed4344c1481f9e9b3d6be86","reader_fragment":"p-24970-26723-7276a9491af75947","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-24970-26723-7276a9491af75947","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":26452,"character_end":26863,"quote":"l, if any, under section \r\n63 of the Act if he deposits at least twenty five per cent the \r\namount of the tax demanded from him.”; \r\n(10) After section 76, the following section 76A shall be inserted: \r\n“76A. Power to restrain certain authorities .– The Authority may, \r\nwith the approval of the Government and by notification in the official \r\nGazette, require that any authority competent to issue or renew a ","quote_sha256":"61043d27ca5294a560b246482a872475ea298ec315fa7982ba4e52a34012f3e7","reader_fragment":"p-24970-26723-7276a9491af75947","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-24970-26723-7276a9491af75947","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-642e879f1a688dde7815","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":27138,"character_end":27148,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-26723-28494-ce3558a5df448e83","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-26723-28494-ce3558a5df448e83","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":26968,"character_end":27378,"quote":"vice, shall not issue or renew such \r\nlicense or grant permission unless the licensee or the grantee \r\nfurnishes the evidence that he is a duly registered person under \r\nsection 25, section 26 or section 27 of the Act.”; \r\n(11) In section 78, in subsection (7), after the word “requisition s”, the words \r\n“including notices and show cause notices” shall be inserted; \r\n(12) In section 84, after subsection (1)","quote_sha256":"41fcacc8bdbf649318e1c45605f0389092660b0b7c7819e260c4997c7b85f738","reader_fragment":"p-26723-28494-ce3558a5df448e83","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-26723-28494-ce3558a5df448e83","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-8f956c0aaf8f6de532a8","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"26","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":27150,"character_end":27160,"quote":"section 26","quote_sha256":"0bbd0752a8b03104152794c5f1de2e8d3ea8ad4a65eea77b3ef966b89e920a2f","reader_fragment":"p-26723-28494-ce3558a5df448e83","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-26723-28494-ce3558a5df448e83","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":26980,"character_end":27390,"quote":"not issue or renew such \r\nlicense or grant permission unless the licensee or the grantee \r\nfurnishes the evidence that he is a duly registered person under \r\nsection 25, section 26 or section 27 of the Act.”; \r\n(11) In section 78, in subsection (7), after the word “requisition s”, the words \r\n“including notices and show cause notices” shall be inserted; \r\n(12) In section 84, after subsection (1), the follow","quote_sha256":"81cd2b175be252e70da23c816275c8bcb38da807855336664dc964e46154cd40","reader_fragment":"p-26723-28494-ce3558a5df448e83","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-26723-28494-ce3558a5df448e83","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-f4688df6083da21f808d","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"78","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":27199,"character_end":27209,"quote":"section 78","quote_sha256":"c0705a71120f171d07a5cf01ef1820f3b3f014785c9d5ee12bac0eb1403cb0f4","reader_fragment":"p-26723-28494-ce3558a5df448e83","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-26723-28494-ce3558a5df448e83","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":27029,"character_end":27439,"quote":"sion unless the licensee or the grantee \r\nfurnishes the evidence that he is a duly registered person under \r\nsection 25, section 26 or section 27 of the Act.”; \r\n(11) In section 78, in subsection (7), after the word “requisition s”, the words \r\n“including notices and show cause notices” shall be inserted; \r\n(12) In section 84, after subsection (1), the following explanation shall be \r\nadded: \r\n“Explanation.","quote_sha256":"ea4b07a0a1368d02012753f69cf6e33f5e502344109fbeefcb9111fb6ea9ba1e","reader_fragment":"p-26723-28494-ce3558a5df448e83","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-26723-28494-ce3558a5df448e83","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"internal-ebc35437f93cd3491f73","source":"punjab-code-b38f6d428d54661b","target":"punjab-code-b38f6d428d54661b","provision_kind":"section","provision_number":"84","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":27346,"character_end":27356,"quote":"section 84","quote_sha256":"6a8d1c7ce835a63bccf36b8f0f7e7e8df3e3a7abcdb63ec78a70970c81e225b1","reader_fragment":"p-26723-28494-ce3558a5df448e83","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-26723-28494-ce3558a5df448e83","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":27176,"character_end":27586,"quote":"f the Act.”; \r\n(11) In section 78, in subsection (7), after the word “requisition s”, the words \r\n“including notices and show cause notices” shall be inserted; \r\n(12) In section 84, after subsection (1), the following explanation shall be \r\nadded: \r\n“Explanation.– The expression “act or thing to be done” includes an \r\nact or thing to be done by a registered person or by an authority \r\nspecified in section 3","quote_sha256":"54775bd2e3a6db9971a8fe80e2da50c1a72888b2d91d6125a810588622139651","reader_fragment":"p-26723-28494-ce3558a5df448e83","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-26723-28494-ce3558a5df448e83","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-443435137728ce810e65","source":"punjab-code-b38f6d428d54661b","title":"Stamp Act, 1899","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":833,"character_end":848,"quote":"Stamp Act, 1899","quote_sha256":"27dbb3c297d2c9e324fb84439f23e4ae4020b7b72394be2f854e17403b8039d3","reader_fragment":"p-0-1757-5d5cc59daf00c464","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-0-1757-5d5cc59daf00c464","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":663,"character_end":1078,"quote":"jab Finance Act 2017. \r\n (2) It extends to whole of the Punjab. \r\n (3) It shall come into force on the first day of July 2017. \r\n2. Amendments in Act II of 1899.– In the Stamp Act, 1899 (II of 1899):  \r\n(1) In section 2, after clause (25), the following clause (26) shall be \r\ninserted: \r\n “(26) “urban area” means an area which is: \r\n(a) a rating area under the Punjab Urban Immovable \r\nProperty Tax Act, 1958 (V o","quote_sha256":"ac09511f8d1e952c48fdd6014e85464dbaa751b5f4be94afa37036a61db90ee8","reader_fragment":"p-0-1757-5d5cc59daf00c464","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-0-1757-5d5cc59daf00c464","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"unresolved-5cd36253684cbb539825","source":"punjab-code-b38f6d428d54661b","title":"Punjab Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":19551,"character_end":19575,"quote":"Punjab Finance Act, 2010","quote_sha256":"7d574f62a430c71baf9f74ea3a495d19bf23225cbbc9e69a34b87a9e3a95bd29","reader_fragment":"p-17824-19622-4e9fa7cc90a7d801","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-17824-19622-4e9fa7cc90a7d801","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":19381,"character_end":19805,"quote":"and \r\nFive percent  of the \r\nvalue of the property. \r\n(ii) in any other case Three percent  of the \r\nvalue of the \r\nproperty.” \r\n3. Amendment in Act VI of 2010 .– In the Punjab Finance Act, 2010 (VI of \r\n2010), section 6 shall be omitted. \r\n4. Amendments in Act XLII of 2012 .– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n(1) In section 2:  \r\n(a) in clause (17), before the semi colon at the end, the fo","quote_sha256":"69a78fc8240c15280d06c495b9748849968910f59339af3addfd421b91b8f9e6","reader_fragment":"p-17824-19622-4e9fa7cc90a7d801","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-17824-19622-4e9fa7cc90a7d801","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"unresolved-0b6995103d40c86c7b40","source":"punjab-code-b38f6d428d54661b","title":"Punjab Sales Tax on Services Act 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":19666,"character_end":19705,"quote":"Punjab Sales Tax on Services Act \r\n2012","quote_sha256":"211934a435b2f9262fd4ce8d945184ca8fb871e42ee93f4d3d1ff4d0b48e1d13","reader_fragment":"p-19622-21413-b926db5256463f81","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-19622-21413-b926db5256463f81","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":19496,"character_end":19935,"quote":"\nproperty.” \r\n3. Amendment in Act VI of 2010 .– In the Punjab Finance Act, 2010 (VI of \r\n2010), section 6 shall be omitted. \r\n4. Amendments in Act XLII of 2012 .– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n(1) In section 2:  \r\n(a) in clause (17), before the semi colon at the end, the following \r\nwords shall be inserted: \r\n“and different dates may be so specified for furnishing different \r\nparts or annexures of the","quote_sha256":"ddf30caaef2d9f8ee0f0890c8c5d9943b6f8dd2efeaaa8bcf92639518e5d5f2e","reader_fragment":"p-17824-19622-4e9fa7cc90a7d801","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-17824-19622-4e9fa7cc90a7d801","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}},{"id":"unresolved-d2717151d3bd9159a076","source":"punjab-code-b38f6d428d54661b","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":24524,"character_end":24541,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-23210-24970-5de443cccc2da852","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-23210-24970-5de443cccc2da852","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"},"context_evidence":{"record_id":"punjab-code-b38f6d428d54661b","text_version_id":"law:punjab-code-b38f6d428d54661b:sha256:41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","text_sha256":"41f2092c65b6aa5abc08fabaac26a3269153b8fde4d698248036ac52179d85bf","character_start":24354,"character_end":24771,"quote":"\r\npaid on acquisition of such of the capital goods, machinery and fixed \r\nassets  as are classified under section XVI, Chapters 84 and 85 of the \r\nFirst S chedule of the Customs Act, 1969 (IV of 1969)  shall be \r\nadjustable against the output tax in twelve equal monthly instalments.”; \r\n(6) In section 24, in subsection (2), for the word “five”, the wo rd “eight” \r\nshall be substituted; \r\n(7) In section 39:  \r\n(a) ","quote_sha256":"50063a32c20c9389de6d92e56ab54a2b6907f3075a0d1fb5ec2f6da2e085b081","reader_fragment":"p-23210-24970-5de443cccc2da852","reader_url":"/laws/punjab-code-b38f6d428d54661b#p-23210-24970-5de443cccc2da852","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VWBUY1RjVmQ-"}}]}