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2026 (L  of 2026), published in the Punjab Gazett e (Extra","quote_sha256":"b9090ebfab1ea9f8573b300165e3e1167a165024dc14e5741a1804b754c05bf5","reader_fragment":"p-31580-33360-fddc5f08e75ee5ff","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-31580-33360-fddc5f08e75ee5ff","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"citation-26ac15731c70bdc7473d","source":"punjab-code-caa1df1303e8a206","target":"punjab-code-b18d0b43a30dc57d","target_candidates":["punjab-code-b18d0b43a30dc57d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":35806,"character_end":35829,"quote":"Punjab Finance Act 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Property Tax (Amendment) Act, 2023 (VIII of 2023), publ","quote_sha256":"f95b8f0065d39d6341d7d0f91857a3fa9ab6e594834ae57a8491476807b01989","reader_fragment":"p-38661-40446-dd51ec4cc90c61e2","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-38661-40446-dd51ec4cc90c61e2","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"citation-46d64dbd81147832b019","source":"punjab-code-caa1df1303e8a206","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":42515,"character_end":42539,"quote":"Punjab Finance Act, 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Valuation list not to be rendered invalid by certain failures or \r\nomissions.– Any failure on","quote_sha256":"4d3f55d7231dd06e869a427c04eaabfba0fb0338550d6585422215c6d43d24a0","reader_fragment":"p-42206-43989-dbe191706c1e2610","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-42206-43989-dbe191706c1e2610","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"citation-e5c712252b9989adca13","source":"punjab-code-caa1df1303e8a206","target":"punjab-code-2ba77e4142df95c6","target_candidates":["punjab-code-2ba77e4142df95c6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":47670,"character_end":47693,"quote":"Punjab Finance Act 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SOTAX(ET&NC)3 -13/2023, dated: 23 rd \r\nJanuary 2025.. \r","quote_sha256":"ef9e3b156cd6a4e87713cfb64fab2b9775b308ebc1e13dc9826bf847c499d40f","reader_fragment":"p-45770-47557-464f34f78f110ad9","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-45770-47557-464f34f78f110ad9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"citation-5aaa35276191365cf53e","source":"punjab-code-caa1df1303e8a206","target":"punjab-code-2ba77e4142df95c6","target_candidates":["punjab-code-2ba77e4142df95c6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":49443,"character_end":49466,"quote":"Punjab Finance Act 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Exemptions.– ","quote_sha256":"79b2f012c97bd571a11d90f59e943aa5c8599aa92abfd506368b953d6ccc4d10","reader_fragment":"p-12233-13950-59f2b583d7155565","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-12233-13950-59f2b583d7155565","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"target_fragment":"p-12233-13950-59f2b583d7155565","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":27904,"character_end":27916,"quote":"section  \r\n4","quote_sha256":"22bce5af2bcce81f44a9f5c49e9f7fa30d166ea8a0caab3ca1954381ec8b8fde","reader_fragment":"p-26316-28112-30416bd8ac44f560","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-26316-28112-30416bd8ac44f560","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":27734,"character_end":28146,"quote":" be made by him. \r\n10. Appeal and revision .– (1) Any person aggrieved by an order of the \r\nappropriate authority\r\n3\r\n upon an objection made before that authority under section  \r\n4\r\n[*] \r\n                                                           \r\n1Substituted by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Ex traordinary), dated: 27 June \r\n2024, pp. 4999-5005, s. 4(7):it ca","quote_sha256":"e00f466a923455da488b93d7d7bed7d9294d5212f5338531a401e5d098384ec7","reader_fragment":"p-26316-28112-30416bd8ac44f560","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-26316-28112-30416bd8ac44f560","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"internal-784e2a4be108f55f5185","source":"punjab-code-caa1df1303e8a206","target":"punjab-code-caa1df1303e8a206","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":28267,"character_end":28276,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-28112-29846-46597a61abced3f5","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-28112-29846-46597a61abced3f5","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":28097,"character_end":28506,"quote":"ted: 27 June \r\n2024, pp. 4999-5005, s. 4(7):it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3-13/2023, dated: 23rd \r\nJanuary 2025..  \r\n2Omitted, section 8, by the Punjab Finance Act 2024 (VIII of 2024), published in the P unjab Gazette (Extraordinary), dated: 27 \r\nJune 2024, pp. 4999 -5005, s. 4(8) :it came into force on January 01,2025, vide notification No. SOTAX(ET&NC)3 -13/2023","quote_sha256":"47e95aa787844d167b3b401917850b8805f84567a15bdd0d4dfdc4e3c568eaea","reader_fragment":"p-26316-28112-30416bd8ac44f560","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-26316-28112-30416bd8ac44f560","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"internal-26f38abf8a6611015b8c","source":"punjab-code-caa1df1303e8a206","target":"punjab-code-caa1df1303e8a206","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":8146,"character_end":8466,"quote":"3\r\n[3. Levy of tax.– (1) Government may by notification\r\n4\r\n specify urban areas where \r\ntax shall be levied under this Act:  \r\n Provided that one urban area m ay be divided into two or more rating areas or \r\nseveral urban areas may be grouped as one rating area.  \r\n \r\n5\r\n[\r\n6\r\n[(2) Subject to sub-sections (2a), (3) an","quote_sha256":"d2a634c7feef6d085eceabcdd0f0c0e1cb29992693c6d0d92df44df0c749eeb9","reader_fragment":"p-7039-8783-999ecfb130189116","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-7039-8783-999ecfb130189116","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"target_fragment":"provision-3-8146","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":37996,"character_end":38005,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-36886-38661-f87f3cbedb530956","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-36886-38661-f87f3cbedb530956","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":37826,"character_end":38235,"quote":"icers and officials of \r\nthe Excise, Taxation and Narcotics Control Department.] \r\n16. Recovery of unpaid dues .– (1) If any sum due on account of the tax levied \r\nunder section 3 \r\n1\r\n[or the late payment surcharge levied under section 12] or as a \r\npenalty imposed under this Act is not paid with in the time allowed for its payment \r\nand the person from whom it is due does not show cause to the satisfacti","quote_sha256":"712b00906fede0ef8bce3dfc2d20bfe6a0a28fc2c3864aafca53e9c6e72f9157","reader_fragment":"p-36886-38661-f87f3cbedb530956","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-36886-38661-f87f3cbedb530956","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-07b2ebbe0dc5f9ff3d72","source":"punjab-code-caa1df1303e8a206","target":"punjab-code-caa1df1303e8a206","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":30539,"character_end":30859,"quote":"6\r\n[12. Payment of Tax and late payment surcharge .– (1) Subject to sub -section \r\n(2), the tax shall be paid  \r\n7\r\n[electronically] on yearly basis on or before 30 th day of \r\nSeptember of the year for which the tax pertains \r\n8\r\n[or such later date as the \r\nGovernment may, by notification, determine]. \r\n (2) The Gove","quote_sha256":"25511b862a20b7d18c01e6526817e8405c6522bae39a6bf2666ee8ec58d6d3f4","reader_fragment":"p-29846-31580-3e8708c0e4cf48ab","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-29846-31580-3e8708c0e4cf48ab","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"target_fragment":"provision-12-30539","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":38055,"character_end":38065,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-36886-38661-f87f3cbedb530956","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-36886-38661-f87f3cbedb530956","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":37885,"character_end":38295,"quote":" Control Department.] \r\n16. 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Power to make rules. \r\n 23-A. Power to amend the Schedule. \r\n 24. Repeal and Saving. \r\n \r\nSCHEDULE \r\n \r\n \r\n \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] URBAN IMMOVABLE PROPERTY TAX ACT, 1958 \r\n(V of 1958) \r\n[10 April 1958] \r\nAn \r\nAct \r\nto consolidate the law relating to the levy of a tax on Urban Immovable Property in \r\nthe Province of \r\n3\r\n[the Punjab]. \r\nPreamble.– WHEREAS it is expedient to consolidate the law rel","quote_sha256":"4b7a183fe4e11be51f8deae3150be58ff1ce0a4b994f1382a3066cc61381dc5a","reader_fragment":"p-0-1753-e8c7f435f5edb23e","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-0-1753-e8c7f435f5edb23e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"unresolved-283d457c0d1ac35dafe0","source":"punjab-code-caa1df1303e8a206","title":"Urban Immovable Property Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":1936,"character_end":1976,"quote":"Urban \r\nImmovable Property Tax Act, 1958","quote_sha256":"28a39c5d89e79fb41fc50a5c723263f9f7633ebb151cdbed082317ffca34ce20","reader_fragment":"p-1753-3457-28af971a4fae49b7","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-1753-3457-28af971a4fae49b7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":1766,"character_end":2206,"quote":"Immovable Property in the Province of \r\n4\r\n[the Punjab]; \r\n It is hereby enacted as follows:– \r\n1. Short title and extent .– (1) This Act may be called the \r\n5\r\n[Punjab] Urban \r\nImmovable Property Tax Act, 1958. \r\n \r\n6\r\n[(2) It extends to the whole of \r\n7\r\n[the Punjab], except the Tribal Areas.] \r\n2. Definitions.– In this Act unless the context otherwise requires, the following \r\nexpressions shall have the meanings hereby respectively a","quote_sha256":"3bacfcc84e8bb0abd1d6bf78268073cb630166c40ae053ac97aab4852080afe0","reader_fragment":"p-1753-3457-28af971a4fae49b7","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-1753-3457-28af971a4fae49b7","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"unresolved-10396861ad5d5c274fdc","source":"punjab-code-caa1df1303e8a206","title":"Property Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":6345,"character_end":6367,"quote":"Property Tax Act, 1958","quote_sha256":"f9ac951059b725f745f316b7d93719c76d09a860e0b317b237efcd69f7da4eea","reader_fragment":"p-5241-7039-1f2101fe1e884804","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-5241-7039-1f2101fe1e884804","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":6175,"character_end":6597,"quote":"970 (I of 1970), \r\npublished in the Punjab Gazette (Extraordinary), dated September 5, 1970, pp. 208-A-208-B, s. 2. \r\n5Substituted by the West Pakistan Urban Immovea ble Property Tax Act, 1958 (X of 1959), published in the Gazette of West \r\nPakistan (Extraordinary), dated March 25, 1959, pp. 195-196, s. 2. \r\n6Substituted by the West Pakistan Urban Immoveable Property Tax (Amendment) Ordinance, 1963 (XXVIII of 1963), pu","quote_sha256":"585ec71570de47d4016f367cbc1353f3583b20a2931e428c47a4329344180883","reader_fragment":"p-5241-7039-1f2101fe1e884804","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-5241-7039-1f2101fe1e884804","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"unresolved-494eb6b10eb6255329de","source":"punjab-code-caa1df1303e8a206","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":13035,"character_end":13058,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-12233-13950-59f2b583d7155565","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-12233-13950-59f2b583d7155565","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":12865,"character_end":13288,"quote":"                                                                                                                                             \r\n1Renumbered by the Pun jab Finance Ordinance, 2002 (XXXVII of 2002) (w.e.f. 1.7.2002), published in the Punjab Gazette \r\n(Extraordinary), dated June 25, 2002, pp. 2023-2027, s. 3(i). \r\n2Substituted for the expression “31 st day of August” by the Punjab Finance Act, 2012 (XLI of 2","quote_sha256":"5b2e493dff7cd2954ff1bf7ce9de673762a227b9490f2044b901acd0ef685452","reader_fragment":"p-12233-13950-59f2b583d7155565","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-12233-13950-59f2b583d7155565","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"unresolved-cce28cf3a53a9d189227","source":"punjab-code-caa1df1303e8a206","title":"Finance Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":14612,"character_end":14635,"quote":"Finance Ordinance, 2000","quote_sha256":"11cfa5b968468e4f86e03067ac91b4c662f86b0df67bd6094be3c72dbb234515","reader_fragment":"p-13950-15694-9f57efd20c3c8c62","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-13950-15694-9f57efd20c3c8c62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":14442,"character_end":14865,"quote":"Punjab Finance Ordinance, 1971 (XI of 1971), published in the Punjab Gazette (Extraordinary), dated June 30, \r\n1971, pp. 749-761, s. 12(b). \r\n9Substituted by the P unjab Finance Ordinance, 2000 (III of 2000) (w.e.f. 1.7.2000), published in the Punjab Gazette \r\n(Extraordinary), dated June 30, 2000, pp. 587-595, s. 3(2). \r\n10Added by the Punjab Urban Immovable Property Tax (Amendment) Act, 1976 (XV of 1976), published in ","quote_sha256":"a97d05e10e27903fac4ac46f076afaa7f2ff28ded55ab59279e8518a67a17aaa","reader_fragment":"p-13950-15694-9f57efd20c3c8c62","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-13950-15694-9f57efd20c3c8c62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"unresolved-8b140d60353cc589b570","source":"punjab-code-caa1df1303e8a206","title":"West Pakistan Urban Immoveable Property Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":14973,"character_end":15026,"quote":"West Pakistan Urban Immoveable Property Tax Act, 1958","quote_sha256":"5d8afb0733102a73e3932666f82b7b8c64bb9ccc026c1c6da239b1a96aeb8718","reader_fragment":"p-13950-15694-9f57efd20c3c8c62","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-13950-15694-9f57efd20c3c8c62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":14803,"character_end":15256,"quote":"Property Tax (Amendment) Act, 1976 (XV of 1976), published in th e Punjab Gazette \r\n(Extraordinary), dated November 11, 1976, pp. 2577-2579, s. 2. \r\n11Substituted by the West Pakistan Urban Immoveable Property Tax Act, 1958 (X of 1959), published in the Gazette of West \r\nPakistan (Extraordinary), dated March 25, 1959, pp. 195-196, s. 4(i). \r\n2\r\n[(b) buildings and land s other than those leased in perpetuity owned and \r\nadministered by the Government","quote_sha256":"22d9676be6103478dca3aca267ac8acece469b33aaeff206ad8ea0ff133d0e1c","reader_fragment":"p-13950-15694-9f57efd20c3c8c62","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-13950-15694-9f57efd20c3c8c62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"unresolved-19733faefb15b3985851","source":"punjab-code-caa1df1303e8a206","title":"Punjab Local Government Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":15339,"character_end":15380,"quote":"Punjab Local Government \r\nOrdinance, 2001","quote_sha256":"05412414f0d8b5b62f5ee784885f8662c21cb1f40a26d69fb8d3bfccf13da3c7","reader_fragment":"p-13950-15694-9f57efd20c3c8c62","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-13950-15694-9f57efd20c3c8c62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":15169,"character_end":15610,"quote":"land s other than those leased in perpetuity owned and \r\nadministered by the Government of the Punjab or a local government \r\nas defined in section 2 clause (xvi) of the Punjab Local Government \r\nOrdinance, 2001 (XIII of 2001);] \r\n \r\n3\r\n[\r\n4\r\n[\r\n5\r\n[(c)       \r\n6\r\n[(i) buildings and l ands used or intended to be used exclusively as \r\nresidential, taxable value of which does not exceed five million rupees.]  \r\n7\r\n[ * * * * * * * * * *]] \r","quote_sha256":"d29eb349c6702fa2815b09ff7d7cae035b3ddc2b64423f70c32081bd067df7f4","reader_fragment":"p-13950-15694-9f57efd20c3c8c62","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-13950-15694-9f57efd20c3c8c62","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"unresolved-dc817f3e3aa560040488","source":"punjab-code-caa1df1303e8a206","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":35611,"character_end":35634,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-35096-36886-34432b1a09d5b1f6","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-35096-36886-34432b1a09d5b1f6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":35441,"character_end":35864,"quote":" information leading to such \r\ndetection of tax.  \r\n                                                           \r\n1Substituted for the words \"every month of delay\" by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette \r\n(Extraordinary), dated: July 01, 2026, pp.21-24, s. 2(b). \r\n2Substituted for the expression “30 th day of September” by the Punjab Finance Act 2020 (VIII of 2020) (w.e.f. 1.7.2020), ","quote_sha256":"3a7fac7735f2c9ba6ce1deec58cfa5ebe20b4027edda603830fd19dd4a157937","reader_fragment":"p-35096-36886-34432b1a09d5b1f6","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-35096-36886-34432b1a09d5b1f6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"unresolved-d72a5962bf6f58713929","source":"punjab-code-caa1df1303e8a206","title":"October\" by the Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":36007,"character_end":36046,"quote":"October\" by the Punjab Finance Act 2026","quote_sha256":"2b53e657f5dc31e783ac7a1d605a5c35ba72a64bc267945f0ef26a8891876d26","reader_fragment":"p-35096-36886-34432b1a09d5b1f6","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-35096-36886-34432b1a09d5b1f6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":35837,"character_end":36276,"quote":"f 2020) (w.e.f. 1.7.2020), \r\npublished in the Punjab Gazette (Extraordinary), dated June 29, 2020, pp.4353-4359, s. 3(b). \r\n3Substituted for the expression \"31 st day of October\" by the Punjab Finance Act 2026 (L of 2026), published in the Punjab \r\nGazette (Extraordinary), dated: July 01, 2026, pp.21-24, s. 2(b). \r\n4Inserted by the Punjab Urban Immoveable Property Tax (Amendment) Act, 2017 (I o f 2017), published in the Punjab Gazette ","quote_sha256":"49143b2f3147389d4ac39d85a84a52b630274a99fb150a3d87c7256a77fa28e3","reader_fragment":"p-35096-36886-34432b1a09d5b1f6","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-35096-36886-34432b1a09d5b1f6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"unresolved-7b2efd9a609a29e5470f","source":"punjab-code-caa1df1303e8a206","title":"Punjab Urban Immovable Property Tax Act, 1940","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":46669,"character_end":46716,"quote":"Punjab Urban Immovable Property Tax Act, \r\n1940","quote_sha256":"d6e01e94b3bd4b6d30b7ed40723cafb392f708798f182ed58481621f4813d783","reader_fragment":"p-45770-47557-464f34f78f110ad9","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-45770-47557-464f34f78f110ad9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":46499,"character_end":46946,"quote":"e made. \r\n2\r\n[23-A. Power to amend the Schedule.- The Government may, by notification in the \r\nofficial Gazette, amend the Schedule.] \r\n24. Repeal and Saving .– (1) The  Punjab Urban Immovable Property Tax Act, \r\n1940\r\n3\r\n, the  Sind Urban Immovable Property Tax Act, 1948\r\n4\r\n, 5\r\n[the Sind Urban \r\nImmovable Property Tax Act, 1948, as applicable to Karachi], and the North -West \r\nFrontier Province Urban Immovable Property Tax Act, 1948\r\n6\r\n, a","quote_sha256":"98ebc2c2fb98c234eb7fd05b69e75b9ed47348a2e053b47f93e12dc238d03a6f","reader_fragment":"p-45770-47557-464f34f78f110ad9","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-45770-47557-464f34f78f110ad9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"unresolved-b09e3f5cf1fad814d0f3","source":"punjab-code-caa1df1303e8a206","title":"Sind Urban Immovable Property Tax Act, 1948","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":46728,"character_end":46771,"quote":"Sind Urban Immovable Property Tax Act, 1948","quote_sha256":"3b4db0ac2762ed6d3caba54e7c74fb012be1c7c08d1fdf4ff2daf3e1dd330faf","reader_fragment":"p-45770-47557-464f34f78f110ad9","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-45770-47557-464f34f78f110ad9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":46558,"character_end":47001,"quote":"nment may, by notification in the \r\nofficial Gazette, amend the Schedule.] \r\n24. Repeal and Saving .– (1) The  Punjab Urban Immovable Property Tax Act, \r\n1940\r\n3\r\n, the  Sind Urban Immovable Property Tax Act, 1948\r\n4\r\n, 5\r\n[the Sind Urban \r\nImmovable Property Tax Act, 1948, as applicable to Karachi], and the North -West \r\nFrontier Province Urban Immovable Property Tax Act, 1948\r\n6\r\n, are hereby repealed. \r\n (2) Notwithstanding the repeal o","quote_sha256":"d4ee5f8987ca1fa7bb25d7bd55b793deb8da467300c339ab9a10121ad09ceec8","reader_fragment":"p-45770-47557-464f34f78f110ad9","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-45770-47557-464f34f78f110ad9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"unresolved-53370e5f7c77f2a1150e","source":"punjab-code-caa1df1303e8a206","title":"Sind Urban Immovable Property Tax Act, 1948","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":46786,"character_end":46831,"quote":"Sind Urban \r\nImmovable Property Tax Act, 1948","quote_sha256":"0ec096debba48193c0d60244e2562f6c10f1f9a58e45c071d6768e76f4cdca52","reader_fragment":"p-45770-47557-464f34f78f110ad9","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-45770-47557-464f34f78f110ad9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":46616,"character_end":47061,"quote":"d the Schedule.] \r\n24. Repeal and Saving .– (1) The  Punjab Urban Immovable Property Tax Act, \r\n1940\r\n3\r\n, the  Sind Urban Immovable Property Tax Act, 1948\r\n4\r\n, 5\r\n[the Sind Urban \r\nImmovable Property Tax Act, 1948, as applicable to Karachi], and the North -West \r\nFrontier Province Urban Immovable Property Tax Act, 1948\r\n6\r\n, are hereby repealed. \r\n (2) Notwithstanding the repeal of the Acts mentioned in sub -section (1), \r\neverything done,","quote_sha256":"1ccd020e28b79905533b4e6b819ae89cde9e3c67e68d0eb8f9868c68f973d125","reader_fragment":"p-45770-47557-464f34f78f110ad9","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-45770-47557-464f34f78f110ad9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}},{"id":"unresolved-7069d3912c586249e180","source":"punjab-code-caa1df1303e8a206","title":"North -West Frontier Province Urban Immovable Property Tax Act, 1948","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":46868,"character_end":46938,"quote":"North -West \r\nFrontier Province Urban Immovable Property Tax Act, 1948","quote_sha256":"d0999aad300e6cbecdcde1ac909fadefbb194164cef74ad586d9d527dd08314e","reader_fragment":"p-45770-47557-464f34f78f110ad9","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-45770-47557-464f34f78f110ad9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"},"context_evidence":{"record_id":"punjab-code-caa1df1303e8a206","text_version_id":"law:punjab-code-caa1df1303e8a206:sha256:0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","text_sha256":"0be9a248eab254ae8ce2e8326472452661416cc9d34a3bf04f3874ea1c42d4f7","character_start":46698,"character_end":47168,"quote":"ty Tax Act, \r\n1940\r\n3\r\n, the  Sind Urban Immovable Property Tax Act, 1948\r\n4\r\n, 5\r\n[the Sind Urban \r\nImmovable Property Tax Act, 1948, as applicable to Karachi], and the North -West \r\nFrontier Province Urban Immovable Property Tax Act, 1948\r\n6\r\n, are hereby repealed. \r\n (2) Notwithstanding the repeal of the Acts mentioned in sub -section (1), \r\neverything done, action taken, obligation, li ability, penalty or punishment incurred, \r\ninquiry or proceeding commenced, o","quote_sha256":"4538ba4964286641049acdc58fef2208ec6338fe5ee18509151905975ee78589","reader_fragment":"p-45770-47557-464f34f78f110ad9","reader_url":"/laws/punjab-code-caa1df1303e8a206#p-45770-47557-464f34f78f110ad9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/BzJSYQIzW2o-"}}]}