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The term “value” means the real value but not \r\nbelow the one prescribed in valuation table issued under section \r\n27-A of this Act.”; \r\n(c) in Article 27-A, in column 3, against clause (a) in column 2, for the word \r\n“One”, the word “Two” shall be substituted; \r\n(d) in Article 31, in column 3: \r\n(i) against clause (a) in column 2, for the word “O","quote_sha256":"23a8a2feedd59c887e12d50915cc2b96c2e4b16faeff381ba247170e8833476c","reader_fragment":"p-0-1789-1420948c4fe923be","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-0-1789-1420948c4fe923be","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}},{"id":"internal-f68b1eeba0161017f8ae","source":"punjab-code-cd544f7d72d0827d","target":"punjab-code-cd544f7d72d0827d","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":3083,"character_end":3119,"quote":"3. 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Amendment of Act XLII of 2012 .- In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n(a) in section 16A, in subsection (1), for the words “payment of the tax \r\namount for a transaction exceeding value of fifty thousand rupees”, the \r\nwords “payment of amounts of one or mor e transactions made to the \r\nsame person in one tax period ","quote_sha256":"d6dbdfcb1753ade1b6a1b24e785d8a6ee4ae32cd11293efb9e7d3181b3991f79","reader_fragment":"p-1789-3519-f47dc4d9a90316bf","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-1789-3519-f47dc4d9a90316bf","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}},{"id":"internal-f51f516bfd74c354b9f1","source":"punjab-code-cd544f7d72d0827d","target":"punjab-code-cd544f7d72d0827d","provision_kind":"section","provision_number":"16C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":4062,"character_end":4073,"quote":"section 16C","quote_sha256":"8405b72d0a914ba9f9a6a5de9a53cc67ec550ab747bbc7146b44f45bfd94d94d","reader_fragment":"p-3519-5267-a57f941efcdf7839","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-3519-5267-a57f941efcdf7839","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"},"context_evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":3892,"character_end":4303,"quote":"uch amounts \r\nexceeds fifty thousand rupees including the amount of sales tax but \r\nexcluding any payments made on account of utilities” shall be \r\nsubstituted; \r\n(b) in section 16C, in s ubsection (1), for the word “eighty”, the word \r\n“ninety” shall be substituted;  \r\n(c) in section 24: \r\n(i) in subsection (2), after the words “the assessment relates”, the \r\nwords “for tax periods ending before 1 st of Jul","quote_sha256":"cc9762a390001fd1f1716fdc5b42bdbef3fa752c3ebce1bd7a548be1cc5d575d","reader_fragment":"p-3519-5267-a57f941efcdf7839","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-3519-5267-a57f941efcdf7839","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}},{"id":"internal-98dd372088177ac98953","source":"punjab-code-cd544f7d72d0827d","target":"punjab-code-cd544f7d72d0827d","provision_kind":"section","provision_number":"24","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":4170,"character_end":4180,"quote":"section 24","quote_sha256":"78c7b2d07c36df062576f6a18d78f213270443baeaaab679583fa91151079229","reader_fragment":"p-3519-5267-a57f941efcdf7839","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-3519-5267-a57f941efcdf7839","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"},"context_evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":4000,"character_end":4410,"quote":"ade on account of utilities” shall be \r\nsubstituted; \r\n(b) in section 16C, in s ubsection (1), for the word “eighty”, the word \r\n“ninety” shall be substituted;  \r\n(c) in section 24: \r\n(i) in subsection (2), after the words “the assessment relates”, the \r\nwords “for tax periods ending before 1 st of July 2022, and within \r\nfive years from the end of the financial year in which the tax \r\nperiod to which the a","quote_sha256":"7d52a396163e470144a89421c067edf2c235dcb538e8b4198798c8e0ceddc2a0","reader_fragment":"p-3519-5267-a57f941efcdf7839","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-3519-5267-a57f941efcdf7839","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}},{"id":"internal-ceb7b4dc06a8bd5931cc","source":"punjab-code-cd544f7d72d0827d","target":"punjab-code-cd544f7d72d0827d","provision_kind":"section","provision_number":"27","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":4850,"character_end":4860,"quote":"section 27","quote_sha256":"ef66a0d0c0c9c35b91fdd5ab0ed81116099cb54e362123ee9afc92cd9b6450dd","reader_fragment":"p-3519-5267-a57f941efcdf7839","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-3519-5267-a57f941efcdf7839","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"},"context_evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":4680,"character_end":5090,"quote":"h the show \r\ncause notice is issued.”; and \r\n \r\n \r\n(iii) in subsection (4), the words “or the time taken through \r\nadjournments by the person” shall be omitted; \r\n(d) in section 27, in subsection (3), for the words “The Authority may, by \r\nnotification in the official Gazette”, the words, “The Commissioner may, \r\nby an order in writing” shall be substituted; \r\n(e) in section 32, in subsection (1), after the","quote_sha256":"4f4ca320839b7d7dfb1e9f7f789dd67fe5ca9631d4be64577db36addaed4733b","reader_fragment":"p-3519-5267-a57f941efcdf7839","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-3519-5267-a57f941efcdf7839","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}},{"id":"internal-f65b0b88dd7693a17dad","source":"punjab-code-cd544f7d72d0827d","target":"punjab-code-cd544f7d72d0827d","provision_kind":"section","provision_number":"32","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":5050,"character_end":5060,"quote":"section 32","quote_sha256":"390bc7b5f0ac08e0f53abee6e1956747d63931e682ba939b17f2bb14f44ed43f","reader_fragment":"p-3519-5267-a57f941efcdf7839","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-3519-5267-a57f941efcdf7839","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"},"context_evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":4880,"character_end":5290,"quote":" for the words “The Authority may, by \r\nnotification in the official Gazette”, the words, “The Commissioner may, \r\nby an order in writing” shall be substituted; \r\n(e) in section 32, in subsection (1), after the words “eight years after the \r\nend of the tax period to which such  record or documents relate”, the \r\nwords “for tax periods before July 2022, and six years from the end of \r\nthe financial year to w","quote_sha256":"b3260b3267ecee6b95a0830b90b5b9350aed756a0d17c6afc5b2ce8218be4479","reader_fragment":"p-3519-5267-a57f941efcdf7839","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-3519-5267-a57f941efcdf7839","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}},{"id":"internal-032278ede85a75edc84e","source":"punjab-code-cd544f7d72d0827d","target":"punjab-code-cd544f7d72d0827d","provision_kind":"section","provision_number":"48","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":5394,"character_end":5404,"quote":"section 48","quote_sha256":"d6c143f13b59f53e26c53231f54c509e39c7a5317bcaa47dbec903506a7ef5a5","reader_fragment":"p-5267-7050-bd9aed03b2c68f8e","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-5267-7050-bd9aed03b2c68f8e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"},"context_evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":5224,"character_end":5634,"quote":"July 2022, and six years from the end of \r\nthe financial year to which such record or documents relate for tax \r\nperiods after 1st July 2022” shall be inserted; \r\n(f) in section 48, in the Table:  \r\n(i) at S.No.3, in column 3, in clause (a), for the full stop at the end, \r\na colon shall be substituted, and thereafter the following proviso \r\nshall be inserted: \r\n“Provided that if the amount of tax or any par","quote_sha256":"9da0917f31bc2be5db30c319fe63b963a400792dfb67bc11759666837663659e","reader_fragment":"p-3519-5267-a57f941efcdf7839","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-3519-5267-a57f941efcdf7839","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}},{"id":"internal-271d0148fea85a2bc4a1","source":"punjab-code-cd544f7d72d0827d","target":"punjab-code-cd544f7d72d0827d","provision_kind":"section","provision_number":"52","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":10015,"character_end":10025,"quote":"section 52","quote_sha256":"4f3be133f9337a60daf671f4a2137f5ef5776a9c26eebeecafeb336cdab726fa","reader_fragment":"p-8829-10627-b758f80d71df749b","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-8829-10627-b758f80d71df749b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"},"context_evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":9845,"character_end":10255,"quote":"lty of fifty thousand \r\nrupees or one hundred \r\npercent of the tax payable for \r\nthe tax period to which the \r\noffence relates, whichever is \r\nhigher.  \r\n78”\r\n. \r\n(g) in section 52: \r\n(i) in subsection (1), after the words “eight years of the relevant tax \r\nperiod”, the words “for periods before 1 st of July 2022 and within \r\nfive years from the end of the financial year in which the relevant \r\ntax period f","quote_sha256":"300387ce5b0558d648d832dd320f61ed1d400a20bc0baaf2cebb7746503b2401","reader_fragment":"p-8829-10627-b758f80d71df749b","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-8829-10627-b758f80d71df749b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}},{"id":"internal-71b875efa9fde12a47db","source":"punjab-code-cd544f7d72d0827d","target":"punjab-code-cd544f7d72d0827d","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":14524,"character_end":14533,"quote":"section 9","quote_sha256":"063f116122d5538f1f3b72b9e4caad53c5fd543a6265ae9b85247765b8e4a97f","reader_fragment":"p-14185-14604-b807556f8c3ff65e","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-14185-14604-b807556f8c3ff65e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"},"context_evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":14354,"character_end":14604,"quote":"arter, the amount of annual t ax without any rebate; \r\nand  \r\n(iii) in third and fourth quarters, the amount of annual tax with such \r\npenalty as may be determined under section 9.  \r\n(3) This section shall remain in force till 30th day of June 2023.","quote_sha256":"c7669b5f3b1043f43fa7046d343b9b04afcf1a635477ec28848db4808bff06f8","reader_fragment":"p-14185-14604-b807556f8c3ff65e","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-14185-14604-b807556f8c3ff65e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-a61067ee61a94fbd238f","source":"punjab-code-cd544f7d72d0827d","title":"Stamp Act, 1899","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":933,"character_end":948,"quote":"Stamp Act, 1899","quote_sha256":"27dbb3c297d2c9e324fb84439f23e4ae4020b7b72394be2f854e17403b8039d3","reader_fragment":"p-0-1789-1420948c4fe923be","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-0-1789-1420948c4fe923be","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"},"context_evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":763,"character_end":1178,"quote":"Act 2022. \r\n(2)  This Act extends to whole of the Punjab. \r\n(3) This Act shall come into force on the first day of July 2022. \r\n2. Amendment of Act II of 1899 .- In the  Stamp Act, 1899 (II of 1899), in \r\nSCHEDULE I: \r\n(a) in Article 18, in column 3, against clause (a) in column 2, for the word \r\n“One”, the word “Two” shall be substituted; \r\n(b) in Article 23, in column 3: \r\n(i) against clause (a) in column 2, f","quote_sha256":"9d0cf0ea1630e0248b6fcf7c3d0ebafa397b83f6d7d1dac546b75eae039916cb","reader_fragment":"p-0-1789-1420948c4fe923be","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-0-1789-1420948c4fe923be","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}},{"id":"unresolved-9965daae4cac858ad31b","source":"punjab-code-cd544f7d72d0827d","title":"Punjab Motor Vehicles Taxation Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":3126,"character_end":3168,"quote":"Punjab Motor Vehicles Taxation Act, \r\n1958","quote_sha256":"98c3d79478d56ecd516782667a4b9c5e2d55e5612e4816cfb6a1f670ccadb43f","reader_fragment":"p-1789-3519-f47dc4d9a90316bf","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-1789-3519-f47dc4d9a90316bf","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"},"context_evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":2956,"character_end":3398,"quote":"wo” shall be substituted; and \r\n(h) in Article 63-A, in column 3, for the word, “One” the word “Two” shall be \r\nsubstituted. \r\n3. Amendment of Act XXXII of 1958.- In the Punjab Motor Vehicles Taxation Act, \r\n1958 (XXXII of 1958): \r\n(a) in section 3, after subsection (3), the following new subsection (4) shall \r\nbe added: \r\n“(4) For the purposes of calculation of the tax in respect of electric \r\nvehicles, 1 kilowatt shall be equal to engin","quote_sha256":"3ebeb8490c536fee40a599ab7908361b094bf974fa2eadbc011ef2677309366e","reader_fragment":"p-1789-3519-f47dc4d9a90316bf","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-1789-3519-f47dc4d9a90316bf","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}},{"id":"unresolved-2ca499bfdf07ce095cd0","source":"punjab-code-cd544f7d72d0827d","title":"Punjab Sales Tax on Services Act 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":3562,"character_end":3601,"quote":"Punjab Sales Tax on Services Act \r\n2012","quote_sha256":"211934a435b2f9262fd4ce8d945184ca8fb871e42ee93f4d3d1ff4d0b48e1d13","reader_fragment":"p-3519-5267-a57f941efcdf7839","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-3519-5267-a57f941efcdf7839","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"},"context_evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":3392,"character_end":3831,"quote":" engine power of 18.77 cc.”; and \r\n(b) in the SCHEDULE, at S.No.4, in column 2, the existing Explanation \r\nshall be omitted. \r\n4. Amendment of Act XLII of 2012 .- In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n(a) in section 16A, in subsection (1), for the words “payment of the tax \r\namount for a transaction exceeding value of fifty thousand rupees”, the \r\nwords “payment of amounts of one or mor e transactions made to","quote_sha256":"9d0ce41cce26ce9aa07061993f228723d22e389355defacfbcacefdaa3f74232","reader_fragment":"p-1789-3519-f47dc4d9a90316bf","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-1789-3519-f47dc4d9a90316bf","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}},{"id":"unresolved-964414919332cc4731c6","source":"punjab-code-cd544f7d72d0827d","title":"Punjab Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":11979,"character_end":12002,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-10627-12389-8e63951111332d4a","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-10627-12389-8e63951111332d4a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"},"context_evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":11809,"character_end":12232,"quote":"on \r\nshall be inserted: \r\n“Explanation: This entry includes and shall be deemed to have always \r\nincluded cab aggregators.”. \r\n5. Amendment of Act XVII of 2014 .- In the Punjab Finance Act 2014 (XVII of \r\n2014), in the FIRST SCHEDULE: \r\n(a) in the third row of the first column, after the words “Headquarters \r\nDistrict”, the expression “(other than Lahore)” shall be inserted; \r\n(b) in the third column, for the heading “ ","quote_sha256":"a280866717f958f1fb7c416ca75c57463d37cb4b1f6b907d1d57864dfdddcd24","reader_fragment":"p-10627-12389-8e63951111332d4a","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-10627-12389-8e63951111332d4a","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}},{"id":"unresolved-7e72c23c0c36b7118aa7","source":"punjab-code-cd544f7d72d0827d","title":"Punjab Motor Vehicle Taxation Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":13957,"character_end":13998,"quote":"Punjab Motor \r\nVehicle Taxation Act, 1958","quote_sha256":"baad1710dfa848bedc88166d0f3ee1b998ec118c8ea465d7e0cd7909bcf49493","reader_fragment":"p-12389-14185-42ee272d5e2c7aa6","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-12389-14185-42ee272d5e2c7aa6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"},"context_evidence":{"record_id":"punjab-code-cd544f7d72d0827d","text_version_id":"law:punjab-code-cd544f7d72d0827d:sha256:5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","text_sha256":"5a63d24d9f215be6697511b8d3cf9dcbd7a8e86085fea9ad52a046f41cc69159","character_start":13787,"character_end":14228,"quote":" quarters, the amount of annual tax with one \r\npercent surcharge per month on the gross payable tax.  \r\n(2) Notwithstanding anything contained in sections 3 and 9 of the Punjab Motor \r\nVehicle Taxation Act, 1958 (XXXII of 1958), for the financial year 2022-23:  \r\n \r\n \r\n(a) discount equal to five percent of the tax being paid sh all be allowed on \r\npayment of tax through e-payment system; and  \r\n(b) for financial year 2022-23, the tax sha","quote_sha256":"0885c37702391787606869da6643190ad003426cc91019581c08ecd9badc4fb7","reader_fragment":"p-12389-14185-42ee272d5e2c7aa6","reader_url":"/laws/punjab-code-cd544f7d72d0827d#p-12389-14185-42ee272d5e2c7aa6","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/UGABNwA.WmNXMQ--"}}]}