{"schema_version":"legis-intel-library-graph/1","record_id":"punjab-code-b9c7daee2db6b603","facsimile_relationships":[],"coverage":{"record_id":"punjab-code-b9c7daee2db6b603","outbound":["citation-58d46442949062d662a1"],"inbound":["citation-31c444dd016716a86892"],"internal":["internal-dbc774c2b55f8248c5f1","internal-08506eaacc562ccdf604","internal-e0e750e89f9d05ebc066","internal-2e661508b299409ef0d0","internal-5dce47897a4654b9ab82"],"external_outgoing":[],"external_incoming":[],"unresolved":["unresolved-cfff89249c2136271ad4"],"status":"source_citations_examined","resolved_outbound":1,"resolved_internal":5},"citations":[{"id":"citation-58d46442949062d662a1","source":"punjab-code-b9c7daee2db6b603","target":"pk-code-f4dd1a106f9f289c","target_candidates":["pk-code-f4dd1a106f9f289c"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":2643,"character_end":2672,"quote":"Validation of  Laws Act, 1975","quote_sha256":"929d3be822c3dbc140242a68d4e6074850a1dd7bcd9809f4716aaf86f5399f62","reader_fragment":"p-1756-3483-25d234b572029db0","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-1756-3483-25d234b572029db0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"},"context_evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":2473,"character_end":2902,"quote":"(Extraordinary), dated 4th May, 1971, pages 513-517; saved by Article 281 of the Interim Constitution of the Islamic Republic of \r\nPakistan (1972); and, validated by the Validation of  Laws Act, 1975 (LXIII of 1975); and published in the Gazette of Pakistan \r\n(Extraordinary), Part I, dated 29.7.1975, pages 177-178. \r\n \r\n3. Imposition of tax .– (1) Except as hereinafter provided, a tax shall be levied \r\non all such lands as ar","quote_sha256":"4d90c7ec9e1295aff218dd28f323efba021d4a78cb4274ba16613208580366c0","reader_fragment":"p-1756-3483-25d234b572029db0","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-1756-3483-25d234b572029db0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"}}],"incoming":[{"id":"citation-31c444dd016716a86892","source":"pk-code-f4dd1a106f9f289c","target":"punjab-code-b9c7daee2db6b603","target_candidates":["punjab-code-b9c7daee2db6b603"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","source_evidence_url":"/law-maps/pk-code-f4dd1a106f9f289c.json"}],"internal_references":[{"id":"internal-dbc774c2b55f8248c5f1","source":"punjab-code-b9c7daee2db6b603","target":"punjab-code-b9c7daee2db6b603","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":3889,"character_end":3933,"quote":"5. Preparation of the statement of demand.– ","quote_sha256":"2a273d7834837b80a1e0f5c0c71ccdb970d27362a5eecede3593e6bbbc645af4","reader_fragment":"p-3483-5214-321adc0897273587","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-3483-5214-321adc0897273587","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"},"target_fragment":"p-3483-5214-321adc0897273587","evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":4579,"character_end":4588,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-3483-5214-321adc0897273587","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-3483-5214-321adc0897273587","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"},"context_evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":4409,"character_end":4818,"quote":"1) shall be \r\npublished in such manner as may be prescribed. \r\n6. Objections.– Any person feeling aggrieved by a statement of demand \r\npublished under sub-section (3) of section 5 may, within thirty days from the date of \r\npublication thereof, prefer objections to the Collector, who may, after hearing the \r\nobjections and making such enquiry as is considered necessary, reject the \r\nobjections, or accept th","quote_sha256":"f3ed250f2a96f908d1c2ce107f98495bd04d4d66b7c83ef482e9e8550f91ff56","reader_fragment":"p-3483-5214-321adc0897273587","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-3483-5214-321adc0897273587","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"}},{"id":"internal-08506eaacc562ccdf604","source":"punjab-code-b9c7daee2db6b603","target":"punjab-code-b9c7daee2db6b603","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":4472,"character_end":4488,"quote":"6. Objections.– ","quote_sha256":"4a078f416edf555cc159e6b3731354588b74c06f1abbafdd706b970dbc199537","reader_fragment":"p-3483-5214-321adc0897273587","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-3483-5214-321adc0897273587","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"},"target_fragment":"p-3483-5214-321adc0897273587","evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":4958,"character_end":4967,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-3483-5214-321adc0897273587","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-3483-5214-321adc0897273587","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"},"context_evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":4788,"character_end":5197,"quote":"the \r\nobjections, or accept them and cancel or modify the statement of demand. \r\n7. Appeal.– (1) Any person feeling aggrieved by an order passed by the \r\nCollector under section 6 may, within sixty days from the date of such order, prefer \r\nan appeal to the Commissioner, who shall, after hearing the appellant, pass such \r\norder as he deems fit. \r\n (2) The order made by the Commissioner under this section s","quote_sha256":"d74960101a56d518930d65dbbdf3fda84ad3582023cfdd5a2cfc575704536881","reader_fragment":"p-3483-5214-321adc0897273587","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-3483-5214-321adc0897273587","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"}},{"id":"internal-e0e750e89f9d05ebc066","source":"punjab-code-b9c7daee2db6b603","target":"punjab-code-b9c7daee2db6b603","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":4472,"character_end":4488,"quote":"6. Objections.– ","quote_sha256":"4a078f416edf555cc159e6b3731354588b74c06f1abbafdd706b970dbc199537","reader_fragment":"p-3483-5214-321adc0897273587","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-3483-5214-321adc0897273587","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"},"target_fragment":"p-3483-5214-321adc0897273587","evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":5304,"character_end":5313,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-5214-6981-7a04f5d4f678e2ad","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-5214-6981-7a04f5d4f678e2ad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"},"context_evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":5134,"character_end":5543,"quote":" \r\n (2) The order made by the Commissioner under this section shall be final. \r\n8. Recovery of arrears .– (1) After the disposal of objections, if any, preferred \r\nunder section 6, or the disposal of an appeal, if any, preferred under section 7, or if \r\nno objections ar e filed, after the expiry of the period specified in section 6 for the \r\npreferring of objections, a statement of accounts shall be prepar","quote_sha256":"9a9f3d990a73ebe7cae21de4256b2887dd6d3032dce43cdac9a29c011a136a12","reader_fragment":"p-3483-5214-321adc0897273587","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-3483-5214-321adc0897273587","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"}},{"id":"internal-2e661508b299409ef0d0","source":"punjab-code-b9c7daee2db6b603","target":"punjab-code-b9c7daee2db6b603","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":4869,"character_end":4881,"quote":"7. Appeal.– ","quote_sha256":"8586449e29eb148c52822122bff8096d3585c332b4d67ccad1a74e1f5428bac0","reader_fragment":"p-3483-5214-321adc0897273587","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-3483-5214-321adc0897273587","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"},"target_fragment":"p-3483-5214-321adc0897273587","evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":5369,"character_end":5378,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-5214-6981-7a04f5d4f678e2ad","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-5214-6981-7a04f5d4f678e2ad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"},"context_evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":5199,"character_end":5608,"quote":"ll be final. \r\n8. Recovery of arrears .– (1) After the disposal of objections, if any, preferred \r\nunder section 6, or the disposal of an appeal, if any, preferred under section 7, or if \r\nno objections ar e filed, after the expiry of the period specified in section 6 for the \r\npreferring of objections, a statement of accounts shall be prepared in respect of each \r\nperson from whom the tax is due and shall","quote_sha256":"6d286463991c5a98cacf44b6df37b3dedc3801547a0334aa0ab601ac8e620b1b","reader_fragment":"p-3483-5214-321adc0897273587","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-3483-5214-321adc0897273587","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"}},{"id":"internal-5dce47897a4654b9ab82","source":"punjab-code-b9c7daee2db6b603","target":"punjab-code-b9c7daee2db6b603","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":4472,"character_end":4488,"quote":"6. Objections.– ","quote_sha256":"4a078f416edf555cc159e6b3731354588b74c06f1abbafdd706b970dbc199537","reader_fragment":"p-3483-5214-321adc0897273587","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-3483-5214-321adc0897273587","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"},"target_fragment":"p-3483-5214-321adc0897273587","evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":5458,"character_end":5467,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-5214-6981-7a04f5d4f678e2ad","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-5214-6981-7a04f5d4f678e2ad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"},"context_evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":5288,"character_end":5697,"quote":"eferred \r\nunder section 6, or the disposal of an appeal, if any, preferred under section 7, or if \r\nno objections ar e filed, after the expiry of the period specified in section 6 for the \r\npreferring of objections, a statement of accounts shall be prepared in respect of each \r\nperson from whom the tax is due and shall be served upon him in such manner as \r\nmay be prescribed. \r\n \r\n (2) A statement of accou","quote_sha256":"8ba39e56339fb2701e935eb10d9a544977efe731057e42232dd6f169c730116a","reader_fragment":"p-5214-6981-7a04f5d4f678e2ad","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-5214-6981-7a04f5d4f678e2ad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-cfff89249c2136271ad4","source":"punjab-code-b9c7daee2db6b603","title":"Land Revenue Act, 1967","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":5800,"character_end":5822,"quote":"Land Revenue Act, 1967","quote_sha256":"f43365a26a8bbb044809e24b7b682dde2efa3d5929a0c86b393c6a5c226c8838","reader_fragment":"p-5214-6981-7a04f5d4f678e2ad","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-5214-6981-7a04f5d4f678e2ad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"},"context_evidence":{"record_id":"punjab-code-b9c7daee2db6b603","text_version_id":"law:punjab-code-b9c7daee2db6b603:sha256:d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","text_sha256":"d31f2c2d43fa03c7875f2186df366db7cd6feb0408c74632da08bd998a5b9be5","character_start":5630,"character_end":6052,"quote":" such manner as \r\nmay be prescribed. \r\n \r\n (2) A statement of accounts, certified by an officer exercising the powers of \r\na revenue officer under the West Pakistan\r\n2\r\n Land Revenue Act, 1967, shall be \r\nconclusive proof of the existence of an arrear of the tax, of its amount and of the \r\nperson who is liable to pay the same. \r\n (3) An arrear of the tax shall be recoverable as if it were an arrear of land \r\nrevenue. \r","quote_sha256":"f96f3e4b4a7a108696bb46014ffadcad146e2fe987419b6c07efb7f06683a657","reader_fragment":"p-5214-6981-7a04f5d4f678e2ad","reader_url":"/laws/punjab-code-b9c7daee2db6b603#p-5214-6981-7a04f5d4f678e2ad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XGldbwQyBjE-"}}]}