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Amendment in Act I of 1965 .– In the Punjab Finance Act, 1965 ( I of 1965 ), \r\nsection 12 shall be omitted. \r\n \r\n2Omitted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June 20 19, \r\npp. 4105-4114, s. 7. \r\n6. 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\r\n(d) after section 29, the following section 29A shall be inserted: \r\n “29A. 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\r\n(e) in section 31: \r\n(i) in subsection (1), after the word s “A registered person providing \r\ntaxable service”, the words “or a person required to pay tax \r\nunder this Act or rules” shall be inserted; and \r\n(ii) in subsection (2), after the wor","quote_sha256":"c42f3a737c33ab623c44b161883b141dd82aa2cb3dad3e11554de567bb4a3454","reader_fragment":"p-7117-8838-f66d6a1ecc02d3ad","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-7117-8838-f66d6a1ecc02d3ad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"internal-ce21c6c7b9d5995a2dcf","source":"punjab-code-c9392c06e1ad3d63","target":"punjab-code-c9392c06e1ad3d63","provision_kind":"section","provision_number":"48","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":8165,"character_end":8175,"quote":"section 48","quote_sha256":"d6c143f13b59f53e26c53231f54c509e39c7a5317bcaa47dbec903506a7ef5a5","reader_fragment":"p-7117-8838-f66d6a1ecc02d3ad","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-7117-8838-f66d6a1ecc02d3ad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":7995,"character_end":8405,"quote":"y tax \r\nunder this Act or rules” shall be inserted; and \r\n(ii) in subsection (2), after the word “providing”, the words “or \r\nreceiving” shall be inserted.”; \r\n (f) in section 48, in subsection (2), in the TABLE: \r\n (i) at S.No.1, in column No. 3, for the word s “ten thousand”, the \r\nwords “fifty thousand” shall be substituted; and \r\n (ii) at S.No.10, in column No. 2 , after the word “both”, for the ","quote_sha256":"1fa659968c68802933b15e31be6d1d7dff6e13311697156d4a4c79b90ee98e04","reader_fragment":"p-7117-8838-f66d6a1ecc02d3ad","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-7117-8838-f66d6a1ecc02d3ad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"internal-ced194f143eae6dc6307","source":"punjab-code-c9392c06e1ad3d63","target":"punjab-code-c9392c06e1ad3d63","provision_kind":"section","provision_number":"52","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":8727,"character_end":8737,"quote":"section 52","quote_sha256":"4f3be133f9337a60daf671f4a2137f5ef5776a9c26eebeecafeb336cdab726fa","reader_fragment":"p-7117-8838-f66d6a1ecc02d3ad","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-7117-8838-f66d6a1ecc02d3ad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":8557,"character_end":8967,"quote":"does not pay the \r\namount of tax due to be paid to a service provider, such \r\nrecipient shall also be liable to action for obstruction under this \r\nprovision.”; \r\n(g) in section 52, in subsection (1), for the word s “three years”, the word s \r\n“five years” shall be substituted; \r\n(h) in section 70, after subsection (2), the following subsection (3) shall be \r\ninserted: \r\n“(3) For the purpose of recovery of ","quote_sha256":"c46df43bda70f34765052113d9d88a486fb5ebe800ef0f314d0f7ce6cd8228b0","reader_fragment":"p-7117-8838-f66d6a1ecc02d3ad","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-7117-8838-f66d6a1ecc02d3ad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"internal-24c0a03f34ccb6e5f0ca","source":"punjab-code-c9392c06e1ad3d63","target":"punjab-code-c9392c06e1ad3d63","provision_kind":"section","provision_number":"70","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":8845,"character_end":8855,"quote":"section 70","quote_sha256":"4252d6aff5bd27ab181f44134572044965c308a85cfff9214453ba53f9dad8f6","reader_fragment":"p-8838-10584-fa510eb782617fb0","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-8838-10584-fa510eb782617fb0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":8675,"character_end":9085,"quote":" for obstruction under this \r\nprovision.”; \r\n(g) in section 52, in subsection (1), for the word s “three years”, the word s \r\n“five years” shall be substituted; \r\n(h) in section 70, after subsection (2), the following subsection (3) shall be \r\ninserted: \r\n“(3) For the purpose of recovery of tax, penalty or any other \r\ndemand or sum under this Act or the rules, the Authority or the officer \r\nof the Authority","quote_sha256":"0949603b6db7a58754e1ea6d685b9c0fb76586067650dd53816dc6b0e9804927","reader_fragment":"p-7117-8838-f66d6a1ecc02d3ad","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-7117-8838-f66d6a1ecc02d3ad","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"internal-d6a4db3d25d1b18781f4","source":"punjab-code-c9392c06e1ad3d63","target":"punjab-code-c9392c06e1ad3d63","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":1065,"character_end":1099,"quote":"2. Amendment in Act II of 1899 .– ","quote_sha256":"85f4b52ed41935d018c26d37097d10d8662bc7fb25856616ba7b50eff83ef36b","reader_fragment":"p-0-1786-1e5ff0ce004e4b3e","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-0-1786-1e5ff0ce004e4b3e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"target_fragment":"p-0-1786-1e5ff0ce004e4b3e","evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":16726,"character_end":16735,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-15917-17667-76e4ca43f470e328","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-15917-17667-76e4ca43f470e328","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":16556,"character_end":16965,"quote":"rs, \r\nmagazines, journals and \r\nperiodicals. \r\n9802.4000 Five \r\npercent” \r\n7. Amendment in Act XVI of 2013 .– In the Punjab Finance Act 2013 (XVI of \r\n2013): \r\n(a) in section 2, clause (a) shall be omitted; and \r\n(b) section 10 shall be omitted. \r\n8. Luxury house tax.– (1) Subject to the provisions of this section, there shall \r\nbe charged, levied, assessed and paid a tax, known as luxury house tax, on ","quote_sha256":"e0dc8e1093742c3d76b957d5cb983597fbd27c39133cb59d20cc5d6fa5cb5974","reader_fragment":"p-15917-17667-76e4ca43f470e328","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-15917-17667-76e4ca43f470e328","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"internal-708387c31b58e014a254","source":"punjab-code-c9392c06e1ad3d63","target":"punjab-code-c9392c06e1ad3d63","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":16776,"character_end":16786,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-15917-17667-76e4ca43f470e328","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-15917-17667-76e4ca43f470e328","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":16606,"character_end":17016,"quote":"02.4000 Five \r\npercent” \r\n7. 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Luxury house tax.– ","quote_sha256":"57ec2393d58981d7478fa7d32be0a25a4b06116daad6faf7033b4e72d78f0e0d","reader_fragment":"p-15917-17667-76e4ca43f470e328","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-15917-17667-76e4ca43f470e328","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"target_fragment":"p-15917-17667-76e4ca43f470e328","evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":25537,"character_end":25549,"quote":"section 8(8)","quote_sha256":"0006f24c66115ae5e1ba7d4a87a235f7c033c4454894193db6849d758da7120b","reader_fragment":"p-24806-26217-7a81c0c945a9a376","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-24806-26217-7a81c0c945a9a376","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":25367,"character_end":25779,"quote":"an additional area less than one Kanal, pro rata rates \r\nfor each full marla shall be applied and area less than one marla shall be excluded. \r\n \r\nSECOND SCHEDULE \r\n[See section 8(8)] \r\n \r\n1. A residential house with completion of construction before the first day of \r\nJanuary 2001; or \r\n2. An existing residential house which is owned by a person on the basis of \r\nopening of inheritance before coming in force","quote_sha256":"16821bcd09a5af00f641734c8257f7e5b8934549bf10ebc9802ab1ac275d68a0","reader_fragment":"p-24806-26217-7a81c0c945a9a376","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-24806-26217-7a81c0c945a9a376","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-cbeea4f12d2eea360e69","source":"punjab-code-c9392c06e1ad3d63","title":"Stamp Act, 1899","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":1106,"character_end":1121,"quote":"Stamp Act, 1899","quote_sha256":"27dbb3c297d2c9e324fb84439f23e4ae4020b7b72394be2f854e17403b8039d3","reader_fragment":"p-0-1786-1e5ff0ce004e4b3e","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-0-1786-1e5ff0ce004e4b3e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":936,"character_end":1351,"quote":"f clauses (a) and (b) of section 3 which shall come into force on such \r\ndate as the Government may, by notification, specify. \r\n2. Amendment in Act II of 1899 .– In the Stamp Act, 1899 ( II of 1899 ), in \r\nSchedule I, the following amendments shall be made: \r\n(a) at Sr. No. 4, for the words “ Twenty rupees”, the words “Fifty rupees” \r\nshall be substituted; \r\n(b) at Sr. No. 5, against clause (cc), for the words","quote_sha256":"249fba999a0a6ac89c607735fdb38137a3473d5e62b452de3eaed079aa101195","reader_fragment":"p-0-1786-1e5ff0ce004e4b3e","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-0-1786-1e5ff0ce004e4b3e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"unresolved-1953c54c62a620c2baf9","source":"punjab-code-c9392c06e1ad3d63","title":"Punjab Urban Immovable Property Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":4438,"character_end":4485,"quote":"Punjab Urban Immovable Property \r\nTax Act, 1958","quote_sha256":"19e724065734bf3436e050e9d9d8de16851c78940ace307ad4acc257376d2c28","reader_fragment":"p-3542-5332-016dc0d69045686d","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-3542-5332-016dc0d69045686d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":4268,"character_end":4715,"quote":"\r\n(s) at Sr. No. 64, for the words “One hundred rupees”, wherever occur, the \r\nwords “Two hundred rupees” shall be substituted. \r\n3. Amendment in Act V of 1958 .– In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958): \r\n(a) in section 3, in subsection (2), for the word “twenty”, the word “five” \r\nshall be substituted; \r\n(b) in section 4: \r\n(i) in clause (c): \r\n(a) in sub-clause (i), for the words “one thousand and eighty”, \r\nthe w","quote_sha256":"94fed552e43c996a3a14cf91b6e97cd9e10dc0462c7a012c2d8a5e9405cd7455","reader_fragment":"p-3542-5332-016dc0d69045686d","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-3542-5332-016dc0d69045686d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"unresolved-5ff58dfcde94932ba370","source":"punjab-code-c9392c06e1ad3d63","title":"Punjab Motor Vehicles Taxation Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":5517,"character_end":5559,"quote":"Punjab Motor Vehicles Taxation \r\nAct, 1958","quote_sha256":"6921485c7e281ddd2a64b32646107065cdbe628361f90e05997dfeba4420d29f","reader_fragment":"p-5332-7117-3fb25abdc205ff73","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-5332-7117-3fb25abdc205ff73","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":5347,"character_end":5789,"quote":"ate notified by the Government after the approval of the \r\nvaluation list by the assessing authority” shall be substituted. \r\n4. Amendment in Act XXXII of 1958 .– In the Punjab Motor Vehicles Taxation \r\nAct, 1958 (XXXII of 1958), in the Schedule: \r\n(a) at S.No.4: \r\n(i) in column No. 2, for the expression “Motor vehicles (motor cars \r\nor jeeps ) other than those mentioned above and having”, the \r\nexpression “Motor vehicles (motor cars or j","quote_sha256":"bfb3963aa576d63096e44d203f4fe529a6e4b04d97f68023b1b9abf39a0bc518","reader_fragment":"p-5332-7117-3fb25abdc205ff73","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-5332-7117-3fb25abdc205ff73","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"unresolved-5bcc49914d0b0531f747","source":"punjab-code-c9392c06e1ad3d63","title":"Punjab Finance Act, 1965","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":6193,"character_end":6217,"quote":"Punjab Finance Act, 1965","quote_sha256":"f2e3a843841e41f409f59a55d58c0a7a54649403f92ad5a3cc76b4cf537cc6c8","reader_fragment":"p-5332-7117-3fb25abdc205ff73","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-5332-7117-3fb25abdc205ff73","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":6023,"character_end":6447,"quote":"0/- \r\n Rs. 9000/- \r\n Rs. 12000/- \r\n Rs. 15000/- \r\nRs. 2500/- per seat \r\nRs. 300/- per seat.” \r\n2\r\n[(b) * * * * * * * * * * * ] \r\n5. Amendment in Act I of 1965 .– In the Punjab Finance Act, 1965 ( I of 1965 ), \r\nsection 12 shall be omitted. \r\n \r\n2Omitted by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June 20 19, \r\npp.","quote_sha256":"b8eca2a79815dc827372905805c93c1fbb406a92ef29351ed09db7cba9ee6a70","reader_fragment":"p-5332-7117-3fb25abdc205ff73","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-5332-7117-3fb25abdc205ff73","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"unresolved-9cf29fbdb31af220500a","source":"punjab-code-c9392c06e1ad3d63","title":"Punjab Sales Tax on Services Act 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":6511,"character_end":6550,"quote":"Punjab Sales Tax on Services Act \r\n2012","quote_sha256":"211934a435b2f9262fd4ce8d945184ca8fb871e42ee93f4d3d1ff4d0b48e1d13","reader_fragment":"p-5332-7117-3fb25abdc205ff73","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-5332-7117-3fb25abdc205ff73","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":6341,"character_end":6780,"quote":"inance Act 2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June 20 19, \r\npp. 4105-4114, s. 7. \r\n6. Amendments in Act XLII of 2012.– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n (a) in section 2: \r\n(i) in clause (6), for the words “any law”, the expression “the Punjab \r\nRevenue Authority Act 2012 (XLIII of 2012)” shall be substituted; \r\n(ii) in clause (29), after sub-clause (a), the f","quote_sha256":"2b857fad577d80fcf7ff1be0225b302cb893bd5a84ef295d9ad030b0ff8f4279","reader_fragment":"p-5332-7117-3fb25abdc205ff73","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-5332-7117-3fb25abdc205ff73","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"unresolved-8bfaa6a133994c558d05","source":"punjab-code-c9392c06e1ad3d63","title":"Punjab Finance Act 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":16675,"character_end":16699,"quote":"Punjab Finance Act 2013","quote_sha256":"58b174f7da29cf23b5ba9037f679512c7b6c381713c47fe2a7e08048dc35b2b9","reader_fragment":"p-15917-17667-76e4ca43f470e328","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-15917-17667-76e4ca43f470e328","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":16505,"character_end":16929,"quote":"rtisements (including \r\nclassified ads) in newspapers, \r\nmagazines, journals and \r\nperiodicals. \r\n9802.4000 Five \r\npercent” \r\n7. Amendment in Act XVI of 2013 .– In the Punjab Finance Act 2013 (XVI of \r\n2013): \r\n(a) in section 2, clause (a) shall be omitted; and \r\n(b) section 10 shall be omitted. \r\n8. Luxury house tax.– (1) Subject to the provisions of this section, there shall \r\nbe charged, levied, assessed and paid a","quote_sha256":"3db7948ae0d04844039f4bf1477523f6a45aaf6b5493e3441bda88a0f7397164","reader_fragment":"p-15917-17667-76e4ca43f470e328","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-15917-17667-76e4ca43f470e328","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"unresolved-9503a3a3b1e0fcf93c2b","source":"punjab-code-c9392c06e1ad3d63","title":"Punjab Urban Immoveable Property Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":17147,"character_end":17193,"quote":"Punjab Urban Immoveable Property Tax Act, 1958","quote_sha256":"f3dbcd3f9d38841dcf1481ffc290c186e7f2933e591e0febd805c43eddda4802","reader_fragment":"p-15917-17667-76e4ca43f470e328","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-15917-17667-76e4ca43f470e328","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":16977,"character_end":17423,"quote":" of residential house and at such rate as specified in the First S chedule, \r\nlocated on the immoveable property in the limits of: (a) a notified rating area under \r\nthe Punjab Urban Immoveable Property Tax Act, 1958 ( V of 1958); (b) a cantonment \r\nunder the Cantonment Act, 1924 ( II of 1924); and (c) any other area within the \r\nProvince as notified by the Government at the rate specified for the remaining rating \r\nareas and cantonments unde","quote_sha256":"75c2584194a210a1453b05572b5f5810a7e517898c4d8bff42ca64d5917fb274","reader_fragment":"p-15917-17667-76e4ca43f470e328","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-15917-17667-76e4ca43f470e328","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"unresolved-d79e4a359c116f26939e","source":"punjab-code-c9392c06e1ad3d63","title":"Cantonment Act, 1924","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":17237,"character_end":17257,"quote":"Cantonment Act, 1924","quote_sha256":"a28b26825cd50e7ab4666668b60721d0b4b9ad1e7d9849ebaefb533adbebac6d","reader_fragment":"p-15917-17667-76e4ca43f470e328","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-15917-17667-76e4ca43f470e328","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":17067,"character_end":17487,"quote":"he immoveable property in the limits of: (a) a notified rating area under \r\nthe Punjab Urban Immoveable Property Tax Act, 1958 ( V of 1958); (b) a cantonment \r\nunder the Cantonment Act, 1924 ( II of 1924); and (c) any other area within the \r\nProvince as notified by the Government at the rate specified for the remaining rating \r\nareas and cantonments under the First Schedule. \r\n(2) The tax shall be charged, levied, as","quote_sha256":"4bbea43e94570fe74e8180fe0d0273b28f2a82899de8f322ec564ca9ceb03930","reader_fragment":"p-15917-17667-76e4ca43f470e328","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-15917-17667-76e4ca43f470e328","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"unresolved-f7cb97016708edd3d591","source":"punjab-code-c9392c06e1ad3d63","title":"Punjab Urban Immoveable Property Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":20244,"character_end":20292,"quote":"Punjab Urban Immoveable \r\nProperty Tax Act, 1958","quote_sha256":"7fcfbeb39e052a2fca59aec408a46a67754aaeb2d4efa4aa43850e00c92e7e50","reader_fragment":"p-19465-21214-28572f77c5c11451","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-19465-21214-28572f77c5c11451","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":20074,"character_end":20522,"quote":", the tax including surcharge \r\npayable under subsection ( 7) shall, as nearly as possible, be paid, recovered, \r\nadministered and regulated as if it is a tax under the Punjab Urban Immoveable \r\nProperty Tax Act, 1958 (V of 1958). \r\n(11) In case of any dispute relating to tax or exemption from the payment of \r\nthe tax, a person may file an application before the grievance committee and subject \r\nto subs ection (12), decision of the grievance ","quote_sha256":"b4cc7513a26abdbb241f08af0683baa763ab95798fc216aba6b5919629585bf6","reader_fragment":"p-19465-21214-28572f77c5c11451","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-19465-21214-28572f77c5c11451","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"unresolved-8644695b76cf71949b03","source":"punjab-code-c9392c06e1ad3d63","title":"Punjab Urban Immoveable Property Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":21945,"character_end":21993,"quote":"Punjab Urban Immoveable Property Tax Act, \r\n1958","quote_sha256":"1046db61fa08e415f1af4900036138d6bc0c3c5f8c41b7a82881e5cd09c73cc0","reader_fragment":"p-21214-23014-10891f87efc9f704","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-21214-23014-10891f87efc9f704","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":21775,"character_end":22223,"quote":"e charged, \r\nlevied and assessed under this section. \r\n(15) A word or term used in this section but not defined shall have the same \r\nmeaning as assigned to it under the Punjab Urban Immoveable Property Tax Act, \r\n1958 (V of 1958). \r\n \r\n3Substituted for the word “Government” by the Punjab Finance (Amendment) Act 2023 ( IX of 2023), published in the Punjab \r\nGazette (Extraordinary), dated: 17 Fe","quote_sha256":"7c83218140bc79b6a56b02713165281e0dbbbe9e6fb47055893d7f8f4a0c2145","reader_fragment":"p-21214-23014-10891f87efc9f704","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-21214-23014-10891f87efc9f704","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}},{"id":"unresolved-ad720eb6fbd92ce8fc74","source":"punjab-code-c9392c06e1ad3d63","title":"Finance Act 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":22316,"character_end":22334,"quote":"Finance Act \r\n2013","quote_sha256":"6ee51996367c70a4dc38a9d522f3b6578a9a3172c57d3da5496c54acdf29c9b1","reader_fragment":"p-21214-23014-10891f87efc9f704","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-21214-23014-10891f87efc9f704","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"},"context_evidence":{"record_id":"punjab-code-c9392c06e1ad3d63","text_version_id":"law:punjab-code-c9392c06e1ad3d63:sha256:987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","text_sha256":"987797f8555bbf28f575437e7590e36d088d541c77a9b4044683e8d9c9ab687a","character_start":22146,"character_end":22564,"quote":" IX of 2023), published in the Punjab \r\nGazette (Extraordinary), dated: 17 February 2023, pp. 3883, s.2. \r\n(16) Notwithstanding the omission of section 10 of the Punja b Finance Act \r\n2013 (XVI of 2013), if a person has paid whole or part of the tax under that section, \r\nhe may claim adjustment of an equivalent amount from the tax charged, levied, \r\nassessed and payable under this section. \r\n \r\n \r\nFIRST SCHEDULE \r\n","quote_sha256":"bdd1757abc5c158fc431e9305a7ad71c092eeb641f024ff0fdd89d7236dfe071","reader_fragment":"p-21214-23014-10891f87efc9f704","reader_url":"/laws/punjab-code-c9392c06e1ad3d63#p-21214-23014-10891f87efc9f704","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/VmNUY1ZmWm0-"}}]}