{"schema_version":"legis-intel-library-graph/1","record_id":"punjab-code-df92d813d627d49b","facsimile_relationships":[],"coverage":{"record_id":"punjab-code-df92d813d627d49b","outbound":["citation-1ff1b5ddedc1942e254a","citation-0148e1cb01ee01ecc6fb","citation-cdea3ea9f7e77507891f","citation-5c24eef9f937135379cb","citation-d0d61dfc27c46eb36a3b","citation-94baea4ef362b0d16c90","citation-cae60dae261d77647163","citation-3f15d9a23a2e54b6cee8","citation-d87e332d972882fbebc2","citation-d03742bd64ee699512c0","citation-6c85de0aab75af5e6312","citation-35531ffcb025e1f1a217","citation-ac06d66b5d942345f855","citation-63e2f2905fcbe9a7c20f","citation-100dab7c62b5ae775a8f","citation-f9b659da7e4b72deae53","citation-0a9ed4ce085dd6ef51bb","citation-b0a67b686482eabab044","citation-93cc8a61e807b9615402","citation-1f58d9374d5e862c14b1","citation-d9325b04c43dc5daa2f3","citation-a0c16b415c70e25fd20f","citation-4fc3e0ec3f46661d2597","citation-f64b2842e843f7ac1794","citation-8e46853fd1a446af4d3f"],"inbound":["citation-f0bb9d89aeaa72b40e33","citation-37e608898f023733e7eb","citation-f2057afa199053a242d4"],"internal":["internal-a7e234600f2e9971a066","internal-57c691f30b07b64f5f59","internal-25d356eef9f0a516685d","internal-536206dc868e6651b6fc","internal-53eba366b778d1a1bd49","internal-b671b980a1c22a7e519f","internal-000c457b44a33ed3c14d","internal-76f2016d8e8c95bbd2b8","internal-cdca76339c6aa666f905","internal-b54ea36f87e28b04a0cb","internal-5b79be3a6d1c062d79f1","internal-714c85c3886d349eb532"],"external_outgoing":["external-77785244c7241df2cc44","external-f9c4b65e0316ea7a6887"],"external_incoming":[],"unresolved":["unresolved-7d132d72324185769033","unresolved-93edb24dc1bdce0ae7d8","unresolved-56d298a4babfdc7d5f51","unresolved-a2b2bd0401873f9b3968","unresolved-43048e1567766f997240","unresolved-a13187e7f61d7162730a","unresolved-7033eb643acaff5a3d85","unresolved-55765b6fda6040683b55","unresolved-18661acedd47225dcf2e","unresolved-96a97ec3f3317c10ba67","unresolved-4bcd4ae61e071bc1febc","unresolved-adedfceb13ed83065a36","unresolved-2acad05ec56145582beb","unresolved-bca9f3b5e77626f7e423","unresolved-972a5907f001bcd87513"],"status":"source_citations_examined","resolved_outbound":25,"resolved_internal":12},"citations":[{"id":"citation-1ff1b5ddedc1942e254a","source":"punjab-code-df92d813d627d49b","target":"punjab-code-cdf7ae388331404f","target_candidates":["punjab-code-cdf7ae388331404f"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":5371,"character_end":5394,"quote":"Punjab Finance Act 2011","quote_sha256":"ec7daca64245c11ae62b150a5c6b4dc5fbe2d69a003f950541307652c27f1c58","reader_fragment":"p-5278-7033-485b9e5ed25ce24d","reader_url":"/laws/punjab-code-df92d813d627d49b#p-5278-7033-485b9e5ed25ce24d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":5201,"character_end":5624,"quote":"be levied once for all at such rate as may be prescribed and if the tax is \r\n                                                           \r\n1Omitted the word “and” by  the Punjab Finance Act 2011 (XV of 2011)  (w.e.f. 1.7.2011), published in the Punjab Gazette \r\n(Extraordinary), dated June 27, 2011, pp. 39819-39822, s. 3 (a)(i). \r\n2Substituted for the words “Deputy Director” by the West Pakistan (Adaptation of Laws) Ordin","quote_sha256":"54d8eb0efe075bf75d2c546943e7533b28eab78e657afb1b6e365c049de18eb7","reader_fragment":"p-3481-5278-b8d39d1a1e90f579","reader_url":"/laws/punjab-code-df92d813d627d49b#p-3481-5278-b8d39d1a1e90f579","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-0148e1cb01ee01ecc6fb","source":"punjab-code-df92d813d627d49b","target":"punjab-code-cdf7ae388331404f","target_candidates":["punjab-code-cdf7ae388331404f"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":5865,"character_end":5888,"quote":"Punjab Finance Act 2011","quote_sha256":"ec7daca64245c11ae62b150a5c6b4dc5fbe2d69a003f950541307652c27f1c58","reader_fragment":"p-5278-7033-485b9e5ed25ce24d","reader_url":"/laws/punjab-code-df92d813d627d49b#p-5278-7033-485b9e5ed25ce24d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":5695,"character_end":6118,"quote":"Extraordinary), dated June 2, 1962 , pp. 2195 -2200, s. 3(1) read with Schedule I, \r\nSerial No. 4.  \r\n3Ibid.  \r\n4Ibid.  \r\n5Substituted for full stop and inserted by  the Punjab Finance Act 2011 (XV of 2011)  (w.e.f. 1.7.2011), published in the Punjab \r\nGazette (Extraordinary), dated June 27, 2011, pp. 39819-39822, s. 3(a)(ii).  \r\n6Inserted by the Act ibid., s. 3(a)(iii).  \r\n7Substituted for the word “April” by the West ","quote_sha256":"1e986fef8e4d6a8196b717bb361ee7fa7d22b34668787131736cfddb953aa736","reader_fragment":"p-5278-7033-485b9e5ed25ce24d","reader_url":"/laws/punjab-code-df92d813d627d49b#p-5278-7033-485b9e5ed25ce24d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-cdea3ea9f7e77507891f","source":"punjab-code-df92d813d627d49b","target":"punjab-code-efff05ff29d4c617","target_candidates":["punjab-code-efff05ff29d4c617"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":6706,"character_end":6730,"quote":"Punjab Finance Act, 1985","quote_sha256":"68c5da9a66c0763ba131bad1a041792211159f21d6115e19fce025667e2eb21d","reader_fragment":"p-5278-7033-485b9e5ed25ce24d","reader_url":"/laws/punjab-code-df92d813d627d49b#p-5278-7033-485b9e5ed25ce24d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":6536,"character_end":6960,"quote":"n (Amendment) Ordinance, 1959 (LVII of 1959), published in the \r\nGazette of West Pakistan (Extraordinary), dated November 19, 1959, pp. 1597-1598, s. 2. \r\n12Added by the Punjab Finance Act, 1985 (I of 1985) (w.e.f. 1.7.1985), s. 2(a)(i). \r\n13Ibid., s. 2(a)(ii). \r\nso paid such motor veh icle shall forever cease to be liable to the payment of tax \r\nunder this Act \r\n1\r\n[:] ] \r\n \r\n2\r\n[Provided further that tax for a motor -c","quote_sha256":"c819ac5504bfce92bc4528b9c81a34e7a62c7106d280cf3455fb690ea22ca168","reader_fragment":"p-5278-7033-485b9e5ed25ce24d","reader_url":"/laws/punjab-code-df92d813d627d49b#p-5278-7033-485b9e5ed25ce24d","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-5c24eef9f937135379cb","source":"punjab-code-df92d813d627d49b","target":"punjab-code-c6e4b5e74de97299","target_candidates":["punjab-code-c6e4b5e74de97299"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":9052,"character_end":9076,"quote":"Punjab Finance Act, 1994","quote_sha256":"41af0aa46527c1254af1595e61900ab3833f39ed3750d28de3712fc61ec20b73","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":8882,"character_end":9306,"quote":"[(2) A person keeping a motor vehicle shall pay the tax as follows:– \r\n                                                           \r\n1Substituted for the full stop by the Punjab Finance Act, 1994 (VI of 1994) (w.e.f. 1.7.1994), published in the Punjab Gazette  \r\n(Extraordinary), dated June 29, 1994, pp. 201-205, s. 4(i). \r\n2Added by the Act ibid. \r\n3Inserted by the Punjab Finance Act 2012 (XLI of 2012) (w.e.f 1.7.2012), p","quote_sha256":"0b672bf64fb74a11111bfeba25721975104901fee5b8f7ad4821d4ae24db4516","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-d0d61dfc27c46eb36a3b","source":"punjab-code-df92d813d627d49b","target":"punjab-code-0c48f7d7d4db01f7","target_candidates":["punjab-code-0c48f7d7d4db01f7"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":9249,"character_end":9272,"quote":"Punjab Finance Act 2012","quote_sha256":"49a3f4f22ae34bdd3ddd1219997c214e4bf49f5ef0c47afb7837441fa9cdc6cb","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":9079,"character_end":9502,"quote":"I of 1994) (w.e.f. 1.7.1994), published in the Punjab Gazette  \r\n(Extraordinary), dated June 29, 1994, pp. 201-205, s. 4(i). \r\n2Added by the Act ibid. \r\n3Inserted by the Punjab Finance Act 2012 (XLI of 2012) (w.e.f 1.7.2012), published in the Punjab Gazette (Extraordinary), dated \r\nJune 25, 2012, pp. 41719-41724, s. 4(a). \r\n4Substituted for the “full stop” by the Punjab Finance Act 2016 (XXXV of 2016)  (w.e.f. 1.7.2016)","quote_sha256":"21d04e401c1aafdf3feaa170d83c89c2332273cabc6eed8a0d3aa26e96c93a7e","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-94baea4ef362b0d16c90","source":"punjab-code-df92d813d627d49b","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":9445,"character_end":9468,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":9275,"character_end":9698,"quote":"LI of 2012) (w.e.f 1.7.2012), published in the Punjab Gazette (Extraordinary), dated \r\nJune 25, 2012, pp. 41719-41724, s. 4(a). \r\n4Substituted for the “full stop” by the Punjab Finance Act 2016 (XXXV of 2016)  (w.e.f. 1.7.2016), published in the Punjab \r\nGazette (Extraordinary), dated June 29, 2016, pp. 6083-6092, s. 5(1)(a). \r\n5Added by the Act ibid. \r\n6Added by the Punjab Finance Ordinance, 1978 (XIII of 1978) (w.e.f.","quote_sha256":"805f04c209915cf65400a58a40de62190bb9a37cccee8cc954cd8127896f1f35","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-cae60dae261d77647163","source":"punjab-code-df92d813d627d49b","target":"punjab-code-1a05590e67af5462","target_candidates":["punjab-code-1a05590e67af5462"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":9645,"character_end":9675,"quote":"Punjab Finance Ordinance, 1978","quote_sha256":"e673f54e39e7b67e7c48f14cc2ce81a8dbba6d90fee6177cf8b899dee49f8fe0","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":9475,"character_end":9905,"quote":"of 2016)  (w.e.f. 1.7.2016), published in the Punjab \r\nGazette (Extraordinary), dated June 29, 2016, pp. 6083-6092, s. 5(1)(a). \r\n5Added by the Act ibid. \r\n6Added by the Punjab Finance Ordinance, 1978 (XIII of 1978) (w.e.f. 1.7.1978), published in the Punjab Gazette \r\n(Extraordinary), dated June 27, 1978, pp. 773-781, s. 4(i). \r\n7Substituted for the word “July” by the Punjab Finance Act 2016 (XXXV of 2016)  (w.e.f. 1.7.2016), ","quote_sha256":"8254d666a9c73bc2b850d0a855d482f340a7a098288cf13c639064b48616e044","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-3f15d9a23a2e54b6cee8","source":"punjab-code-df92d813d627d49b","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":9846,"character_end":9869,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":9676,"character_end":10099,"quote":"(XIII of 1978) (w.e.f. 1.7.1978), published in the Punjab Gazette \r\n(Extraordinary), dated June 27, 1978, pp. 773-781, s. 4(i). \r\n7Substituted for the word “July” by the Punjab Finance Act 2016 (XXXV of 2016)  (w.e.f. 1.7.2016), published in the Punjab \r\nGazette (Extraordinary), dated June 29, 2016, pp. 6083-6092, s. 5(1)(b). \r\n8Added by the Punjab Finance Act 2022 (IX of 2022) (w.e.f. 1.7.2022), published in the Punjab","quote_sha256":"3a940992cbcff9e31c2228c8aee6faf6c04a5e8ab275e062f1bb95db431387fe","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-d87e332d972882fbebc2","source":"punjab-code-df92d813d627d49b","target":"punjab-code-cd544f7d72d0827d","target_candidates":["punjab-code-cd544f7d72d0827d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":10020,"character_end":10043,"quote":"Punjab Finance Act 2022","quote_sha256":"29741290900ea4b5f2217f5ba0b5e9689ff7f8cd66c0c9e1d0c98cc4e1fda760","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":9850,"character_end":10273,"quote":"ab Finance Act 2016 (XXXV of 2016)  (w.e.f. 1.7.2016), published in the Punjab \r\nGazette (Extraordinary), dated June 29, 2016, pp. 6083-6092, s. 5(1)(b). \r\n8Added by the Punjab Finance Act 2022 (IX of 2022) (w.e.f. 1.7.2022), published in the Punjab Gazette (Extraordinary), dated \r\nJune 24, 2022, pp. 6339-6345, s. 3(a). \r\n9Substituted by the Punjab Finance Act 2013 (XVI of 2013) (w.e.f. 1.1.2014),  published in the Punj","quote_sha256":"22dd176146c9ead6be3d17ca721426d72549da5232eb9ada7d21877db01f1824","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-d03742bd64ee699512c0","source":"punjab-code-df92d813d627d49b","target":"punjab-code-27127484b7b53497","target_candidates":["punjab-code-27127484b7b53497"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":10194,"character_end":10217,"quote":"Punjab Finance Act 2013","quote_sha256":"94612bb21c45b0b266d0585a766a1d0cee8a576e937a94070b7c4b8d77416cfd","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":10024,"character_end":10447,"quote":"ab Finance Act 2022 (IX of 2022) (w.e.f. 1.7.2022), published in the Punjab Gazette (Extraordinary), dated \r\nJune 24, 2022, pp. 6339-6345, s. 3(a). \r\n9Substituted by the Punjab Finance Act 2013 (XVI of 2013) (w.e.f. 1.1.2014),  published in the Punjab Gazette (Extraordinary), \r\ndated June 29, 2013, pp. 3075-3078, s. 4.  \r\nSr.# Tax period Date of payment \r\n1. For the first quarter of a financial \r\nyear \r\nBefore the 31st ","quote_sha256":"fe1dc7c090c8893c5df719290c1c372c8f785afb1edc08ed2dbb5a27371ec4b0","reader_fragment":"p-8802-10593-026c0a22615bb21e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-8802-10593-026c0a22615bb21e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-6c85de0aab75af5e6312","source":"punjab-code-df92d813d627d49b","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":12881,"character_end":12904,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-12373-14112-6dd6382163d07e7b","reader_url":"/laws/punjab-code-df92d813d627d49b#p-12373-14112-6dd6382163d07e7b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":12711,"character_end":13134,"quote":"le \r\nto the payment of any tax and to pay the tax to which he appears by such declaration \r\n                                                           \r\n1Inserted by the Punjab Finance Act 2016 (XXXV of 2016)  (w.e.f. 1.7.2016), published in the Punjab Gazette (Extraordinary), \r\ndated June 29, 2016, pp. 6083-6092, s. 5(2). \r\nto be liable to the person named therein before the expiration of fourteen days from \r\nthe date ","quote_sha256":"183604227ec7e3c9008c1d93507acb2cf4aed1e54458f5b92ac0de1d2d66c362","reader_fragment":"p-12373-14112-6dd6382163d07e7b","reader_url":"/laws/punjab-code-df92d813d627d49b#p-12373-14112-6dd6382163d07e7b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-35531ffcb025e1f1a217","source":"punjab-code-df92d813d627d49b","target":"punjab-code-efff05ff29d4c617","target_candidates":["punjab-code-efff05ff29d4c617"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":15666,"character_end":15690,"quote":"Punjab Finance Act, 1985","quote_sha256":"68c5da9a66c0763ba131bad1a041792211159f21d6115e19fce025667e2eb21d","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":15496,"character_end":15920,"quote":"xation (Amendment) \r\nOrdinance, 1961 (VI of 1961), published in the Gazette of West Pakistan (Extraordinary), dated April 15, 1961, pp. 993 -994, s. \r\n4. \r\n2Added by the Punjab Finance Act, 1985 (I of 1985) (w.e.f. 1.7.1985), s. 2(c). \r\n3Substituted for the words “equal to the amount of the tax” by the West Pakistan Motor Vehicles Taxation (Amendment) \r\nOrdinance, 1966 (XIX of 1966), published in the Gazette of West Paki","quote_sha256":"d01a094fb544cb94fde5af40409018dc2727de1950b3d62177f5663c8de32451","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-ac06d66b5d942345f855","source":"punjab-code-df92d813d627d49b","target":"punjab-code-efff05ff29d4c617","target_candidates":["punjab-code-efff05ff29d4c617"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":22121,"character_end":22145,"quote":"Punjab Finance Act, 1985","quote_sha256":"68c5da9a66c0763ba131bad1a041792211159f21d6115e19fce025667e2eb21d","reader_fragment":"p-21084-22822-bd9360a6961c8296","reader_url":"/laws/punjab-code-df92d813d627d49b#p-21084-22822-bd9360a6961c8296","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":21951,"character_end":22375,"quote":"o the \r\nterritory to which this Act extends by persons making only a temporary \r\nstay there; \r\n                                                           \r\n1Added by the Punjab Finance Act, 1985 (I of 1985) (w.e.f. 1.7.1985), s. 2(d). \r\n2Omitted by the West Pakistan Motor Vehicles Taxation (Punjab Amendment) Ordinance, 1970 (V of 1970) and published in the \r\nPunjab Gazette (Extraordinary), dated November 7, 1970, pp. 431","quote_sha256":"889ae03e995ae6ee3c99816f76cdb21bc70aca192f8b8201e62b3e400c0cb0d2","reader_fragment":"p-21084-22822-bd9360a6961c8296","reader_url":"/laws/punjab-code-df92d813d627d49b#p-21084-22822-bd9360a6961c8296","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-63e2f2905fcbe9a7c20f","source":"punjab-code-df92d813d627d49b","target":"punjab-code-62220df1bca6d039","target_candidates":["punjab-code-62220df1bca6d039"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":27808,"character_end":27838,"quote":"Punjab Finance Ordinance, 2000","quote_sha256":"0cd7bc21270218936cef478364637c4360e48d8ca4023d1336bde7d59d233de9","reader_fragment":"p-26409-28165-9425fe6804012c55","reader_url":"/laws/punjab-code-df92d813d627d49b#p-26409-28165-9425fe6804012c55","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":27638,"character_end":28068,"quote":"laden capacity exceeding \r\n4060 Kg., but not exceeding 8120 Kg.; \r\nRs. 7[6600/-] \r\n \r\n \r\n                                                           \r\n1Substituted by the Punjab Finance Ordinance, 2000 (III of 2000) ; published in the Punjab Gazette (Extraordinary), dated \r\n3.6.2000, pp. 587-595, see s. 5 (w.e.f. 1.7.2000) of which will remain in force under the Provisional Constitution (Amendmen t) \r\nOrder 1999 (9 of 1999), Ar","quote_sha256":"4eb93694423e81326adbe63f14d6e88500278fe19e2463ce3fcb8a33be1c66c3","reader_fragment":"p-26409-28165-9425fe6804012c55","reader_url":"/laws/punjab-code-df92d813d627d49b#p-26409-28165-9425fe6804012c55","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-100dab7c62b5ae775a8f","source":"punjab-code-df92d813d627d49b","target":"pk-code-30ecabb4a7ed433a","target_candidates":["pk-code-30ecabb4a7ed433a"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":28165,"character_end":28213,"quote":"Constitution of the Islamic Republic of Pakistan","quote_sha256":"b18fa254fb012d3096081d8ae349acddd23773f24503f0522d09907b6880073c","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":27995,"character_end":28443,"quote":"er the Provisional Constitution (Amendmen t) \r\nOrder 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of the \r\nConstitution of the Islamic Republic of Pakistan. \r\n2Substituted by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punja b Gazette (Extraordinary), dated : 27 June \r\n2024, pp. 4999-5005, s. 5(1)(a). \r\n3Substituted for the figure “1000/ -” by the Punjab Finance Ac","quote_sha256":"4de9d9383d2fafffa6c8954cf2df59833fd04e3c80a5edef666c08b6a0e56756","reader_fragment":"p-26409-28165-9425fe6804012c55","reader_url":"/laws/punjab-code-df92d813d627d49b#p-26409-28165-9425fe6804012c55","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-f9b659da7e4b72deae53","source":"punjab-code-df92d813d627d49b","target":"punjab-code-2ba77e4142df95c6","target_candidates":["punjab-code-2ba77e4142df95c6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":28237,"character_end":28260,"quote":"Punjab Finance Act 2024","quote_sha256":"99ef3961f0d79078ec03d8ed814386ae5eab0da87508242a1a30e2bcafffc46d","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":28067,"character_end":28490,"quote":"rticle 4, notwithstanding the maximum limit of three months prescribed under Article 128 of the \r\nConstitution of the Islamic Republic of Pakistan. \r\n2Substituted by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punja b Gazette (Extraordinary), dated : 27 June \r\n2024, pp. 4999-5005, s. 5(1)(a). \r\n3Substituted for the figure “1000/ -” by the Punjab Finance Act, 2004 (XIX of 2004) (w.e.f.  1.7.2004), publi","quote_sha256":"c0b40d98d9388329131fd1f5297eb170a8324db331e1293f5779dcf6a7021c56","reader_fragment":"p-26409-28165-9425fe6804012c55","reader_url":"/laws/punjab-code-df92d813d627d49b#p-26409-28165-9425fe6804012c55","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-0a9ed4ce085dd6ef51bb","source":"punjab-code-df92d813d627d49b","target":"punjab-code-e7645b3038a1c197","target_candidates":["punjab-code-e7645b3038a1c197"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":28426,"character_end":28450,"quote":"Punjab Finance Act, 2004","quote_sha256":"44fd8f637089851b1799641e103bc493c35ed02cdb1f4fa837a4830018e3c910","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":28256,"character_end":28680,"quote":"2024 (VIII of 2024),  published in the Punja b Gazette (Extraordinary), dated : 27 June \r\n2024, pp. 4999-5005, s. 5(1)(a). \r\n3Substituted for the figure “1000/ -” by the Punjab Finance Act, 2004 (XIX of 2004) (w.e.f.  1.7.2004), published in the Punjab \r\nGazette (Extraordinary), dated June 30, 2004, pp. 1989-1992, s. 5. \r\n4Substituted for the figure “1 200/-” by the Punjab Finance Act, 20 18 (XXX of 2018) (w.e.f. 1.11.20","quote_sha256":"1d1b10342ac64359d5c9251b84744580b95a12b3d352bf9aabcd25656b527800","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-b0a67b686482eabab044","source":"punjab-code-df92d813d627d49b","target":"punjab-code-2ba77e4142df95c6","target_candidates":["punjab-code-2ba77e4142df95c6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":28804,"character_end":28827,"quote":"Punjab Finance Act 2024","quote_sha256":"99ef3961f0d79078ec03d8ed814386ae5eab0da87508242a1a30e2bcafffc46d","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":28634,"character_end":29057,"quote":"nance Act, 20 18 (XXX of 2018) (w.e.f. 1.11.2018), published in the Punjab \r\nGazette (Extraordinary), dated October 29, 2018, pp. 805-818, s. 3(a). \r\n5Substituted by the Punjab Finance Act 2024 (V III of 2024),  published in the Punjab Gazette (Extraordinary), dated : 27 June \r\n2024, pp. 4999-5005, s. 5(1)(b). \r\n6Substituted for the figure “800/ -“ by the Punjab Finance Ordinance, 2002 (XXXVII of 2002)  (w.e.f. 1.7.2002","quote_sha256":"a47cb710849de8fce71a14e6c55240d6c7a6f56a7998cc893cfcdff44249f838","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-93cc8a61e807b9615402","source":"punjab-code-df92d813d627d49b","target":"punjab-code-685984bdcbf71722","target_candidates":["punjab-code-685984bdcbf71722"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":28992,"character_end":29022,"quote":"Punjab Finance Ordinance, 2002","quote_sha256":"e9b869a176d2e9cec5b6c30a35150d3ec9077084921a9ffcd06c15d89d30aabe","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":28822,"character_end":29252,"quote":" 2024 (V III of 2024),  published in the Punjab Gazette (Extraordinary), dated : 27 June \r\n2024, pp. 4999-5005, s. 5(1)(b). \r\n6Substituted for the figure “800/ -“ by the Punjab Finance Ordinance, 2002 (XXXVII of 2002)  (w.e.f. 1.7.2002), published in the \r\nPunjab Gazette (Ex traordinary), dated June 25, 2002, pp.  2023-2027, s. 4 which will remain in force under the Provisional \r\nConstitution (Amendment) Order 1999 (9 of 1999)","quote_sha256":"7af62984907b953754feb19fcff3dd23438e2c00cdee48a0cfcab0509fade33c","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-1f58d9374d5e862c14b1","source":"punjab-code-df92d813d627d49b","target":"pk-code-30ecabb4a7ed433a","target_candidates":["pk-code-30ecabb4a7ed433a"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":29353,"character_end":29401,"quote":"Constitution of the Islamic Republic of Pakistan","quote_sha256":"b18fa254fb012d3096081d8ae349acddd23773f24503f0522d09907b6880073c","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":29183,"character_end":29631,"quote":"der the Provisional \r\nConstitution (Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed \r\nunder Article 128 of the Constitution of the Islamic Republic of Pakistan. \r\n7Substituted for the figure  \"2200/-\" 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. 3(a). \r\n \r\nS.No. Description of Motor Vehicles Annual Rate","quote_sha256":"aaff48f35e3708b7c684c72e0609935ade3e0ce8534554558140ee0a389cbd3f","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-d9325b04c43dc5daa2f3","source":"punjab-code-df92d813d627d49b","target":"punjab-code-9babd1177ae17ee0","target_candidates":["punjab-code-9babd1177ae17ee0"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":32055,"character_end":32078,"quote":"Punjab Finance Act 2016","quote_sha256":"2870fe3d98965247a7db6dde20d484854717c4f176fade9d742ca1d0f1fff37a","reader_fragment":"p-31652-33440-e955ebed7599afb9","reader_url":"/laws/punjab-code-df92d813d627d49b#p-31652-33440-e955ebed7599afb9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":31885,"character_end":32308,"quote":"ce Act 2026 (L of 2026), published in the Punjab Gazette \r\n(Extraordinary), dated: July 01, 2026, pp.21-24, s. 3(a). \r\n4Substituted for the expression “Rs.400 /-” by the Punjab Finance Act 2016 (XXXV of 2016)  (w.e.f. 1.7.2016), published in the \r\nPunjab Gazette (Extraordinary), dated June 29, 2016, pp. 6083-6092, s. 5(3). \r\n5Substituted for the figure “100/ -” by the Punjab Finance Act 2003 (XI of 2003)  (w.e.f. 1.7.20","quote_sha256":"8317283d18685b25a8fef4657664070056c22ec76c12527a3486357a7c8c275e","reader_fragment":"p-31652-33440-e955ebed7599afb9","reader_url":"/laws/punjab-code-df92d813d627d49b#p-31652-33440-e955ebed7599afb9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-a0c16b415c70e25fd20f","source":"punjab-code-df92d813d627d49b","target":"punjab-code-43f2a5052a461209","target_candidates":["punjab-code-43f2a5052a461209"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":32256,"character_end":32279,"quote":"Punjab Finance Act 2003","quote_sha256":"6f92825546bf5434250ab2ac5c757c070a95492dc38c3a8016746a166edf6a55","reader_fragment":"p-31652-33440-e955ebed7599afb9","reader_url":"/laws/punjab-code-df92d813d627d49b#p-31652-33440-e955ebed7599afb9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":32086,"character_end":32509,"quote":"f 2016)  (w.e.f. 1.7.2016), published in the \r\nPunjab Gazette (Extraordinary), dated June 29, 2016, pp. 6083-6092, s. 5(3). \r\n5Substituted for the figure “100/ -” by the Punjab Finance Act 2003 (XI of 2003)  (w.e.f. 1.7.2003), published in the Punjab \r\nGazette (Extraordinary), dated June 28, 2003, pp. 1137-1138, s. 4(1)(a). \r\n6Substituted for the figure “1 60/-” by the Punjab Finance Act 2003 (XI of 2003)  (w.e.f. 1.7.2","quote_sha256":"45714c0715d88009457c355f0787499531cd626e6efe08891ccedea0ac8ed86f","reader_fragment":"p-31652-33440-e955ebed7599afb9","reader_url":"/laws/punjab-code-df92d813d627d49b#p-31652-33440-e955ebed7599afb9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-4fc3e0ec3f46661d2597","source":"punjab-code-df92d813d627d49b","target":"punjab-code-43f2a5052a461209","target_candidates":["punjab-code-43f2a5052a461209"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":32458,"character_end":32481,"quote":"Punjab Finance Act 2003","quote_sha256":"6f92825546bf5434250ab2ac5c757c070a95492dc38c3a8016746a166edf6a55","reader_fragment":"p-31652-33440-e955ebed7599afb9","reader_url":"/laws/punjab-code-df92d813d627d49b#p-31652-33440-e955ebed7599afb9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":32288,"character_end":32711,"quote":"003)  (w.e.f. 1.7.2003), published in the Punjab \r\nGazette (Extraordinary), dated June 28, 2003, pp. 1137-1138, s. 4(1)(a). \r\n6Substituted for the figure “1 60/-” by the Punjab Finance Act 2003 (XI of 2003)  (w.e.f. 1.7.2003), published in the Punjab \r\nGazette (Extraordinary), dated June 28, 2003, pp. 1137-1138, s. 4(1)(a). \r\n7Substituted by the Act ibid., s. 4(1)(b). \r\nS.No. Description of Motor Vehicles Annual Rate of","quote_sha256":"6f1b284d061e4c75c00ab355b5b1a5aeff28b2032b02ed925e1ddcc93529a2d6","reader_fragment":"p-31652-33440-e955ebed7599afb9","reader_url":"/laws/punjab-code-df92d813d627d49b#p-31652-33440-e955ebed7599afb9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-f64b2842e843f7ac1794","source":"punjab-code-df92d813d627d49b","target":"punjab-code-2ba77e4142df95c6","target_candidates":["punjab-code-2ba77e4142df95c6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":34287,"character_end":34310,"quote":"Punjab Finance Act 2024","quote_sha256":"99ef3961f0d79078ec03d8ed814386ae5eab0da87508242a1a30e2bcafffc46d","reader_fragment":"p-33440-35238-f5b5661f6903ce4f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-33440-35238-f5b5661f6903ce4f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":34117,"character_end":34540,"quote":"/- \r\n(ii) with engine power exceeding \r\n1990cc but not exceeding 2990cc; \r\nRs.25,000/- \r\n                                                           \r\n1Substituted by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punjab Gazette (Extraordinary), dated : 27 June \r\n2024, pp. 4999-5005, s. 5(2). \r\n2Substituted for the expression \"0.2%\" by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazett","quote_sha256":"9384eba74e09da2774d69620055463e501074d52ce981d87589c6aa696a568f7","reader_fragment":"p-33440-35238-f5b5661f6903ce4f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-33440-35238-f5b5661f6903ce4f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"citation-8e46853fd1a446af4d3f","source":"punjab-code-df92d813d627d49b","target":"punjab-code-c9392c06e1ad3d63","target_candidates":["punjab-code-c9392c06e1ad3d63"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":34800,"character_end":34823,"quote":"Punjab Finance Act 2014","quote_sha256":"2ef398a9f6c2fd0b2874e23ac269f6135a5da83e416423fc08b11ebc1872152d","reader_fragment":"p-33440-35238-f5b5661f6903ce4f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-33440-35238-f5b5661f6903ce4f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":34630,"character_end":35053,"quote":"ssion \"0.3%\"  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. 3(b). \r\n4Inserted by the Punjab Finance Act 2014 (XVII of 2014) (w.e.f.  1.7.2014), published in the Punjab Gazette (Extraordinary), \r\ndated June 26, 2014, pp. 4169-4178, s. 4(b). \r\nand \r\n(iii) with engine power exceeding \r\n2990cc. \r\nRs.35,000/- \r\nExplanation.– I \r\nImported mot","quote_sha256":"4d89e7bd57ad2bfdda4baf5692cdab5212eecde0ce43460aace70786ca9108c0","reader_fragment":"p-33440-35238-f5b5661f6903ce4f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-33440-35238-f5b5661f6903ce4f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}}],"incoming":[{"id":"citation-f0bb9d89aeaa72b40e33","source":"punjab-code-4d3b7679e584c1f7","target":"punjab-code-df92d813d627d49b","target_candidates":["punjab-code-df92d813d627d49b"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","source_evidence_url":"/law-maps/punjab-code-4d3b7679e584c1f7.json"},{"id":"citation-37e608898f023733e7eb","source":"punjab-code-b18d0b43a30dc57d","target":"punjab-code-df92d813d627d49b","target_candidates":["punjab-code-df92d813d627d49b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","source_evidence_url":"/law-maps/punjab-code-b18d0b43a30dc57d.json"},{"id":"citation-f2057afa199053a242d4","source":"punjab-code-f4cccdaf7000f6ab","target":"punjab-code-df92d813d627d49b","target_candidates":["punjab-code-df92d813d627d49b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","source_evidence_url":"/law-maps/punjab-code-f4cccdaf7000f6ab.json"}],"internal_references":[{"id":"internal-a7e234600f2e9971a066","source":"punjab-code-df92d813d627d49b","target":"punjab-code-df92d813d627d49b","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":8201,"character_end":8521,"quote":"4. Obligation of persons keeping motor vehicles to make  declaration and \r\nto pay tax .– (1) Every person who keeps a motor vehicle for use shall fill up and \r\nsign a declaration in the prescribed form stating the prescribed particulars , and shall \r\ndeliver the declaration as filled up and signed by him to the licensi","quote_sha256":"45e06891cc58709b2d3be15ed13fd0e111d54999c36447cf8a389d7449e8ef01","reader_fragment":"p-7033-8802-e3f5d44d7770ba44","reader_url":"/laws/punjab-code-df92d813d627d49b#p-7033-8802-e3f5d44d7770ba44","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"target_fragment":"provision-4-8201","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":467,"character_end":476,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-0-1744-57389d43b837452f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-0-1744-57389d43b837452f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":297,"character_end":706,"quote":" to pay further tax. \r\n6. Service of special notice to make declaration and to pay tax. \r\n7. Grant of licence. \r\n8. Penalty for omission to comply with the provisions of section 4. \r\n9. Penalty for keeping a motor vehicle without a licence or failure to pay \r\ntax. \r\n10. Recovery of a tax or additional tax imposed under section 8 or section 9. \r\n11. Recovery of arrear of tax. \r\n12. Appeals. \r\n13. Exemptions","quote_sha256":"ca95cdd3a45ab596cbc5755a2282a58f8a985c49c6bc6963cb206d62a9a15901","reader_fragment":"p-0-1744-57389d43b837452f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-0-1744-57389d43b837452f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-57c691f30b07b64f5f59","source":"punjab-code-df92d813d627d49b","target":"punjab-code-df92d813d627d49b","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":13566,"character_end":13636,"quote":"8. Penalty for omission to comply with the provisions of section 4 .– ","quote_sha256":"dd4dd4d84f95b86925e0a48dfd951d579e696e149ee036f3477787377d470207","reader_fragment":"p-12373-14112-6dd6382163d07e7b","reader_url":"/laws/punjab-code-df92d813d627d49b#p-12373-14112-6dd6382163d07e7b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"target_fragment":"p-12373-14112-6dd6382163d07e7b","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":618,"character_end":627,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-0-1744-57389d43b837452f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-0-1744-57389d43b837452f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":448,"character_end":857,"quote":" the provisions of section 4. \r\n9. Penalty for keeping a motor vehicle without a licence or failure to pay \r\ntax. \r\n10. Recovery of a tax or additional tax imposed under section 8 or section 9. \r\n11. Recovery of arrear of tax. \r\n12. Appeals. \r\n13. Exemptions and deductions. \r\n14. Bar to Jurisdiction of civil and criminal courts in matters of taxation. \r\n15. Power of Government to make rules. \r\n16. Punishme","quote_sha256":"8d63cd2ee974753195c682c6d3b208c1b37d283bde3338596c6279e480000808","reader_fragment":"p-0-1744-57389d43b837452f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-0-1744-57389d43b837452f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"internal-25d356eef9f0a516685d","source":"punjab-code-df92d813d627d49b","target":"punjab-code-df92d813d627d49b","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":14584,"character_end":14904,"quote":"9. Penalty for keeping a motor vehicle without a licence or failure to pay \r\ntax.– Whoever– \r\n(a) keeps a motor vehicle for use without having a proper licence; or \r\n(b) neglects or refuses to pay any amount of tax to which he is liable within \r\nthe period fixed for such payment,  \r\nshall be liable to pay, in addition ","quote_sha256":"075e44742b7f6ad1b7245cec1b247635c7fcd7c720362aede480fbaea5e111b9","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"target_fragment":"provision-9-14584","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":631,"character_end":640,"quote":"section 9","quote_sha256":"063f116122d5538f1f3b72b9e4caad53c5fd543a6265ae9b85247765b8e4a97f","reader_fragment":"p-0-1744-57389d43b837452f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-0-1744-57389d43b837452f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":461,"character_end":870,"quote":"ns of section 4. \r\n9. Penalty for keeping a motor vehicle without a licence or failure to pay \r\ntax. \r\n10. Recovery of a tax or additional tax imposed under section 8 or section 9. \r\n11. Recovery of arrear of tax. \r\n12. Appeals. \r\n13. Exemptions and deductions. \r\n14. Bar to Jurisdiction of civil and criminal courts in matters of taxation. \r\n15. Power of Government to make rules. \r\n16. Punishment. \r\n17. Rep","quote_sha256":"fe5b15b7f7ea468173225d0e44cec282cf36bf754edc9de98ea076b362a5def0","reader_fragment":"p-0-1744-57389d43b837452f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-0-1744-57389d43b837452f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-536206dc868e6651b6fc","source":"punjab-code-df92d813d627d49b","target":"punjab-code-df92d813d627d49b","provision_kind":"section","provision_number":"17","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":24123,"character_end":24136,"quote":"17. Repeal.– ","quote_sha256":"f4370f308557b18167f8996f5a06c0f1954fd5d0cc68fa91edc025e95ee2195f","reader_fragment":"p-22822-24620-4a42a7d6160c3717","reader_url":"/laws/punjab-code-df92d813d627d49b#p-22822-24620-4a42a7d6160c3717","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"target_fragment":"p-22822-24620-4a42a7d6160c3717","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":8767,"character_end":8777,"quote":"section 17","quote_sha256":"a5d6abf8f0c914957b60cb664e03845d42724633ff5d5255cbd5fde78d9f8ac4","reader_fragment":"p-7033-8802-e3f5d44d7770ba44","reader_url":"/laws/punjab-code-df92d813d627d49b#p-7033-8802-e3f5d44d7770ba44","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":8597,"character_end":9007,"quote":"ncing to keep the motor \r\nvehicle for use. Any such or similar declaration filled up, signed and deliver ed under \r\nany of the enactments mentioned in sub-section (1) of section 17 of this Act, shall be \r\ndeemed to have been filled up, signed and delivered under this section. \r\n \r\n9\r\n[(2) A person keeping a motor vehicle shall pay the tax as follows:– \r\n                                                      ","quote_sha256":"8ab618f8936de8c0f680dff229afc619847fd09ef4bb9d98d184a0b8534e60b9","reader_fragment":"p-7033-8802-e3f5d44d7770ba44","reader_url":"/laws/punjab-code-df92d813d627d49b#p-7033-8802-e3f5d44d7770ba44","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"internal-53eba366b778d1a1bd49","source":"punjab-code-df92d813d627d49b","target":"punjab-code-df92d813d627d49b","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":8201,"character_end":8521,"quote":"4. Obligation of persons keeping motor vehicles to make  declaration and \r\nto pay tax .– (1) Every person who keeps a motor vehicle for use shall fill up and \r\nsign a declaration in the prescribed form stating the prescribed particulars , and shall \r\ndeliver the declaration as filled up and signed by him to the licensi","quote_sha256":"45e06891cc58709b2d3be15ed13fd0e111d54999c36447cf8a389d7449e8ef01","reader_fragment":"p-7033-8802-e3f5d44d7770ba44","reader_url":"/laws/punjab-code-df92d813d627d49b#p-7033-8802-e3f5d44d7770ba44","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"target_fragment":"provision-4-8201","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":13623,"character_end":13632,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-12373-14112-6dd6382163d07e7b","reader_url":"/laws/punjab-code-df92d813d627d49b#p-12373-14112-6dd6382163d07e7b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":13453,"character_end":13862,"quote":"all be dated on the day of granting the same and shall \r\nexpire on the \r\n1\r\n[30th day of June] next following. \r\n8. Penalty for omission to comply with the provisions of section 4 .– (1) If a \r\nperson– \r\n(a) fails to deliver a declaration in accordance with the provisions of this \r\nAct; or \r\n(b) delivers a declaration wherein the particul ars prescribed to be therein \r\nset forth are not fully and truly sta","quote_sha256":"f781336c2f310d33b8be214a50b6912008850d205f4647ecd8e1c3584b7d4868","reader_fragment":"p-12373-14112-6dd6382163d07e7b","reader_url":"/laws/punjab-code-df92d813d627d49b#p-12373-14112-6dd6382163d07e7b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b671b980a1c22a7e519f","source":"punjab-code-df92d813d627d49b","target":"punjab-code-df92d813d627d49b","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":13566,"character_end":13636,"quote":"8. Penalty for omission to comply with the provisions of section 4 .– ","quote_sha256":"dd4dd4d84f95b86925e0a48dfd951d579e696e149ee036f3477787377d470207","reader_fragment":"p-12373-14112-6dd6382163d07e7b","reader_url":"/laws/punjab-code-df92d813d627d49b#p-12373-14112-6dd6382163d07e7b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"target_fragment":"p-12373-14112-6dd6382163d07e7b","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":15118,"character_end":15128,"quote":"section  8","quote_sha256":"f93157092c5865c6ff3749ce1d38c9134346a8f44aeba051dfb5fe84a8fa34cb","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":14948,"character_end":15358,"quote":"him, a penalty which may extend to an amount \r\n3\r\n[equal to twice the amount of \r\nthe tax] to which he is liable. \r\n10. Recovery of a tax or additional tax imposed under section  8 or section \r\n9.– Any tax or additional tax or penalty imposed under the provisions of section 8 or \r\nsection 9 may be recovered in the manner provided in section 11 for the recovery of \r\nan arrear of tax. \r\n                      ","quote_sha256":"06b4f69059614b3f229d4bd95494e38feb2af466019601a1081aa85ff4d2c408","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"internal-000c457b44a33ed3c14d","source":"punjab-code-df92d813d627d49b","target":"punjab-code-df92d813d627d49b","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":14584,"character_end":14904,"quote":"9. Penalty for keeping a motor vehicle without a licence or failure to pay \r\ntax.– Whoever– \r\n(a) keeps a motor vehicle for use without having a proper licence; or \r\n(b) neglects or refuses to pay any amount of tax to which he is liable within \r\nthe period fixed for such payment,  \r\nshall be liable to pay, in addition ","quote_sha256":"075e44742b7f6ad1b7245cec1b247635c7fcd7c720362aede480fbaea5e111b9","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"target_fragment":"provision-9-14584","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":15132,"character_end":15143,"quote":"section \r\n9","quote_sha256":"1c01f81b8e62a6505787fa9f6e7a49ec18376b8394c180bbbae0e4eb2d98ff07","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":14962,"character_end":15373,"quote":" which may extend to an amount \r\n3\r\n[equal to twice the amount of \r\nthe tax] to which he is liable. \r\n10. Recovery of a tax or additional tax imposed under section  8 or section \r\n9.– Any tax or additional tax or penalty imposed under the provisions of section 8 or \r\nsection 9 may be recovered in the manner provided in section 11 for the recovery of \r\nan arrear of tax. \r\n                                     ","quote_sha256":"0e7e5e9af2ba6cf09c33188b8aa5d33308b2c474ddc4daa4f7ca2cac935854e5","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-76f2016d8e8c95bbd2b8","source":"punjab-code-df92d813d627d49b","target":"punjab-code-df92d813d627d49b","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":13566,"character_end":13636,"quote":"8. Penalty for omission to comply with the provisions of section 4 .– ","quote_sha256":"dd4dd4d84f95b86925e0a48dfd951d579e696e149ee036f3477787377d470207","reader_fragment":"p-12373-14112-6dd6382163d07e7b","reader_url":"/laws/punjab-code-df92d813d627d49b#p-12373-14112-6dd6382163d07e7b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"target_fragment":"p-12373-14112-6dd6382163d07e7b","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":15215,"character_end":15224,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":15045,"character_end":15454,"quote":"ch he is liable. \r\n10. Recovery of a tax or additional tax imposed under section  8 or section \r\n9.– Any tax or additional tax or penalty imposed under the provisions of section 8 or \r\nsection 9 may be recovered in the manner provided in section 11 for the recovery of \r\nan arrear of tax. \r\n                                                           \r\n1Substituted for the words and figures “31 st day of Marc","quote_sha256":"c90f93622a4c46592af359ea2fbcd81a9b57d87371088debc55080e2c94662d5","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"internal-cdca76339c6aa666f905","source":"punjab-code-df92d813d627d49b","target":"punjab-code-df92d813d627d49b","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":14584,"character_end":14904,"quote":"9. Penalty for keeping a motor vehicle without a licence or failure to pay \r\ntax.– Whoever– \r\n(a) keeps a motor vehicle for use without having a proper licence; or \r\n(b) neglects or refuses to pay any amount of tax to which he is liable within \r\nthe period fixed for such payment,  \r\nshall be liable to pay, in addition ","quote_sha256":"075e44742b7f6ad1b7245cec1b247635c7fcd7c720362aede480fbaea5e111b9","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"target_fragment":"provision-9-14584","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":15230,"character_end":15239,"quote":"section 9","quote_sha256":"063f116122d5538f1f3b72b9e4caad53c5fd543a6265ae9b85247765b8e4a97f","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":15060,"character_end":15469,"quote":". \r\n10. Recovery of a tax or additional tax imposed under section  8 or section \r\n9.– Any tax or additional tax or penalty imposed under the provisions of section 8 or \r\nsection 9 may be recovered in the manner provided in section 11 for the recovery of \r\nan arrear of tax. \r\n                                                           \r\n1Substituted for the words and figures “31 st day of March.” by the West","quote_sha256":"16f5e623766c49a9139f38f4a5504c04dfb6467c9608760f5147df5949234a3f","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b54ea36f87e28b04a0cb","source":"punjab-code-df92d813d627d49b","target":"punjab-code-df92d813d627d49b","provision_kind":"section","provision_number":"11","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":15987,"character_end":16020,"quote":"11. Recovery of arrear of tax .– ","quote_sha256":"931c7b1dc553c8227e96387bba2e7203c6ec844afc0de394e65e0d664faf2a67","reader_fragment":"p-15852-17604-4d12583f26229879","reader_url":"/laws/punjab-code-df92d813d627d49b#p-15852-17604-4d12583f26229879","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"target_fragment":"p-15852-17604-4d12583f26229879","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":15283,"character_end":15293,"quote":"section 11","quote_sha256":"10cf0310974ee2caed25d540e3a8b6f712aee75588d91df491e315bb80f77742","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":15113,"character_end":15523,"quote":"nder section  8 or section \r\n9.– Any tax or additional tax or penalty imposed under the provisions of section 8 or \r\nsection 9 may be recovered in the manner provided in section 11 for the recovery of \r\nan arrear of tax. \r\n                                                           \r\n1Substituted for the words and figures “31 st day of March.” by the West Pakistan Motor Vehicles Taxation (Amendment) \r\nOrdina","quote_sha256":"ab8d13e6d4eabb99a551eb4946f4af3cdb5e6a1edff45b4633907b90207ce59c","reader_fragment":"p-14112-15852-e672fb5863630c5e","reader_url":"/laws/punjab-code-df92d813d627d49b#p-14112-15852-e672fb5863630c5e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"internal-5b79be3a6d1c062d79f1","source":"punjab-code-df92d813d627d49b","target":"punjab-code-df92d813d627d49b","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":4230,"character_end":4254,"quote":"3. Imposition of tax .– ","quote_sha256":"d341cc683c51e64136f149f90f43572eebd09d748c253ce75e167ebe0523bbc3","reader_fragment":"p-3481-5278-b8d39d1a1e90f579","reader_url":"/laws/punjab-code-df92d813d627d49b#p-3481-5278-b8d39d1a1e90f579","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"target_fragment":"p-3481-5278-b8d39d1a1e90f579","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":23664,"character_end":23673,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-22822-24620-4a42a7d6160c3717","reader_url":"/laws/punjab-code-df92d813d627d49b#p-22822-24620-4a42a7d6160c3717","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":23494,"character_end":23903,"quote":"to provide for the issue of token and its duplicate; and \r\n(l) to prescribe t he limit of density of traffic and limit of income for the \r\npurposes of sub-section (1) of section 3. \r\n16. Punishment.– (1) In making any rule under the preceding section, the \r\nGovernment may direct that any person contravening the rule shall be punished with  \r\nfine which may extend to twenty rupees and in the event of any su","quote_sha256":"a0929c66bda406d9ae2b639bf8511849204ef2868c8f99028ee52183089439fc","reader_fragment":"p-22822-24620-4a42a7d6160c3717","reader_url":"/laws/punjab-code-df92d813d627d49b#p-22822-24620-4a42a7d6160c3717","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"internal-714c85c3886d349eb532","source":"punjab-code-df92d813d627d49b","target":"punjab-code-df92d813d627d49b","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":4230,"character_end":4254,"quote":"3. Imposition of tax .– ","quote_sha256":"d341cc683c51e64136f149f90f43572eebd09d748c253ce75e167ebe0523bbc3","reader_fragment":"p-3481-5278-b8d39d1a1e90f579","reader_url":"/laws/punjab-code-df92d813d627d49b#p-3481-5278-b8d39d1a1e90f579","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"target_fragment":"p-3481-5278-b8d39d1a1e90f579","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":26331,"character_end":26340,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-24620-26409-6d9b8995b8f653a8","reader_url":"/laws/punjab-code-df92d813d627d49b#p-24620-26409-6d9b8995b8f653a8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":26161,"character_end":26570,"quote":" \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n                                                           \r\n1Added by the Act ibid. \r\n \r\n1\r\n[SCHEDULE \r\n(see section 3) \r\nS.No. Description of Motor Vehicles Annual Rate of Tax \r\n1. \r\n2\r\n[(a) An amount of Rs.1500/ - shall be charged for a \r\nmotorcycle and scooter at the time of registration, \r\nand if the registration of such motorcycle and \r\nscoo","quote_sha256":"52ce39e784844e9ef45f8a241744492b614a322d69db9ed4148d9226b184f590","reader_fragment":"p-24620-26409-6d9b8995b8f653a8","reader_url":"/laws/punjab-code-df92d813d627d49b#p-24620-26409-6d9b8995b8f653a8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}}],"external_references":[{"id":"external-77785244c7241df2cc44","source":"punjab-code-df92d813d627d49b","target":"pk-code-30ecabb4a7ed433a","target_candidates":["pk-code-30ecabb4a7ed433a"],"citation_id":"citation-100dab7c62b5ae775a8f","provision_kind":"article","provision_number":"128","qualifier":null,"instrument_title":"Constitution of the Islamic Republic of Pakistan","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":28144,"character_end":28213,"quote":"Article 128 of the \r\nConstitution of the Islamic Republic of Pakistan","quote_sha256":"8b5aa75a6738e740fb33a1fa3b1206f30c70cc589853c853f450bf47a1ff447f","reader_fragment":"p-26409-28165-9425fe6804012c55","reader_url":"/laws/punjab-code-df92d813d627d49b#p-26409-28165-9425fe6804012c55","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"instrument_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":28165,"character_end":28213,"quote":"Constitution of the Islamic Republic of Pakistan","quote_sha256":"b18fa254fb012d3096081d8ae349acddd23773f24503f0522d09907b6880073c","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":27974,"character_end":28443,"quote":"l remain in force under the Provisional Constitution (Amendmen t) \r\nOrder 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed under Article 128 of the \r\nConstitution of the Islamic Republic of Pakistan. \r\n2Substituted by the Punjab Finance Act 2024 (VIII of 2024),  published in the Punja b Gazette (Extraordinary), dated : 27 June \r\n2024, pp. 4999-5005, s. 5(1)(a). \r\n3Substituted for the figure “1000/ -” by the Punjab Finance Ac","quote_sha256":"a6bc95444c91fee0dd9ded313d394b30a9c239669344285b4f53672bb902ef78","reader_fragment":"p-26409-28165-9425fe6804012c55","reader_url":"/laws/punjab-code-df92d813d627d49b#p-26409-28165-9425fe6804012c55","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-30ecabb4a7ed433a","text_version_id":"law:pk-code-30ecabb4a7ed433a:sha256:b4c3398abc155e5d543d326f4cd2167a25f194de0e6b274f64aa5058006f705a","text_sha256":"b4c3398abc155e5d543d326f4cd2167a25f194de0e6b274f64aa5058006f705a","character_start":150106,"character_end":150426,"quote":"128. Power of Governor to promulgate Ordinances .__ (1) The Governor may, except when \r\nthe Provincial Assembly is in session, if satisfied that circumstances exist which render it necessary to \r\ntake immediate action, make and promulgate an Ordinance as the circumstances may require. \r\n (2) An Ordinance promulgated un","quote_sha256":"23c97b9f280d4541f4187a896cc1beefa020b372b46eb8c3c5ebcbd478e6a217","reader_fragment":"p-149805-151518-ed9806237d945b5b","reader_url":"/laws/pk-code-30ecabb4a7ed433a#p-149805-151518-ed9806237d945b5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Fvbpw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-128-150106","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-f9c4b65e0316ea7a6887","source":"punjab-code-df92d813d627d49b","target":"pk-code-30ecabb4a7ed433a","target_candidates":["pk-code-30ecabb4a7ed433a"],"citation_id":"citation-1f58d9374d5e862c14b1","provision_kind":"article","provision_number":"128","qualifier":null,"instrument_title":"Constitution of the Islamic Republic of Pakistan","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":29334,"character_end":29401,"quote":"Article 128 of the Constitution of the Islamic Republic of Pakistan","quote_sha256":"23909856434d3133b0d484f3cdddbde22460077b452d2d26f098e58f7a28b3d2","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"instrument_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":29353,"character_end":29401,"quote":"Constitution of the Islamic Republic of Pakistan","quote_sha256":"b18fa254fb012d3096081d8ae349acddd23773f24503f0522d09907b6880073c","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":29164,"character_end":29631,"quote":" remain in force under the Provisional \r\nConstitution (Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed \r\nunder Article 128 of the Constitution of the Islamic Republic of Pakistan. \r\n7Substituted for the figure  \"2200/-\" 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. 3(a). \r\n \r\nS.No. Description of Motor Vehicles Annual Rate","quote_sha256":"83d79da734ace7e5e4cf435910a32c51ced9f4a489ff0d3b675047bdd0084df3","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-30ecabb4a7ed433a","text_version_id":"law:pk-code-30ecabb4a7ed433a:sha256:b4c3398abc155e5d543d326f4cd2167a25f194de0e6b274f64aa5058006f705a","text_sha256":"b4c3398abc155e5d543d326f4cd2167a25f194de0e6b274f64aa5058006f705a","character_start":150106,"character_end":150426,"quote":"128. Power of Governor to promulgate Ordinances .__ (1) The Governor may, except when \r\nthe Provincial Assembly is in session, if satisfied that circumstances exist which render it necessary to \r\ntake immediate action, make and promulgate an Ordinance as the circumstances may require. \r\n (2) An Ordinance promulgated un","quote_sha256":"23c97b9f280d4541f4187a896cc1beefa020b372b46eb8c3c5ebcbd478e6a217","reader_fragment":"p-149805-151518-ed9806237d945b5b","reader_url":"/laws/pk-code-30ecabb4a7ed433a#p-149805-151518-ed9806237d945b5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Fvbpw%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-128-150106","target_identification":"unique_main_heading_in_source_based_reader"}],"external_incoming":[],"unresolved":[{"id":"unresolved-7d132d72324185769033","source":"punjab-code-df92d813d627d49b","title":"MOTOR VEHICLES TAXATION ACT, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":922,"character_end":955,"quote":"MOTOR VEHICLES TAXATION ACT, 1958","quote_sha256":"90454099be13b0e10aa02c37aaa4614248cbf13c4a107f4526cfa18b49c1a371","reader_fragment":"p-0-1744-57389d43b837452f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-0-1744-57389d43b837452f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":752,"character_end":1185,"quote":"civil and criminal courts in matters of taxation. \r\n15. Power of Government to make rules. \r\n16. Punishment. \r\n17. Repeal. \r\nSCHEDULE \r\n \r\n \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] MOTOR VEHICLES TAXATION ACT, 1958 \r\n(XXXII of 1958) \r\n[24 April 1958] \r\nAn \r\nAct \r\nto consolidate the law relating to imposition of tax on Motor  Vehicles in \r\n3\r\n[the Punjab]. \r\nPreamble.– WHEREAS it is expedient to consolidate the law relating to imposition of ","quote_sha256":"32ccd196bb0ded8440e8fce837571e6a4b7cd9400a07ce3500401c99fa78b35d","reader_fragment":"p-0-1744-57389d43b837452f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-0-1744-57389d43b837452f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-93edb24dc1bdce0ae7d8","source":"punjab-code-df92d813d627d49b","title":"Motor Vehicles Taxation Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":1395,"character_end":1428,"quote":"Motor Vehicles Taxation Act, 1958","quote_sha256":"d540d360e19c92d9ed24bc3efdec725092c5bab92a48fce24951cd3634783b15","reader_fragment":"p-0-1744-57389d43b837452f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-0-1744-57389d43b837452f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":1225,"character_end":1658,"quote":"jab] in the manner hereinafter appearing;  \r\n It is hereby enacted as follows:– \r\n1. Short title, extent and commencement .– (1) This Act may be called the \r\n5\r\n[Punjab] Motor Vehicles Taxation Act, 1958. \r\n \r\n6\r\n[(2) It extends to the whole of the Province of \r\n7\r\n[the Punjab] except the Tribal \r\nAreas.] \r\n (3) It shall come into force at once. \r\n2. Definitions.– In this Act, unless there is anything repugnant in the subject or ","quote_sha256":"a4acf2e3117bd369556f9eb6106e76eb24e172d684ed5f893eff413342aef0ab","reader_fragment":"p-0-1744-57389d43b837452f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-0-1744-57389d43b837452f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-56d298a4babfdc7d5f51","source":"punjab-code-df92d813d627d49b","title":"West Pakistan Motor Vehicles Taxation Rules, 1959","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":22606,"character_end":22655,"quote":"West Pakistan Motor Vehicles Taxation Rules, 1959","quote_sha256":"59eb67de2768777f9d84f8a3a22f20c1378719e47683787afd5d6bf90751ad53","reader_fragment":"p-21084-22822-bd9360a6961c8296","reader_url":"/laws/punjab-code-df92d813d627d49b#p-21084-22822-bd9360a6961c8296","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":22436,"character_end":22885,"quote":"es Taxation (Amendment) Ordinance, 1959 (LVII of 1959), published in the \r\nGazette of West Pakistan (Extraordinary), dated November 19, 1959, pp. 1597-1598, s. 3. \r\n4The West Pakistan Motor Vehicles Taxation Rules, 1959 were issued vide Notification No. Tax-I-1/I-58 dated March 26, 1959, \r\npublished in the Gazette of West Pakistan (Extraordinary), dated April 2, 1959, pp. 267-272. \r\n(d) to regulate the method of assessing and recovering the tax;","quote_sha256":"9b5a05a45cc3184e9c3789a0b6357e2dea2a8ca6034846a86f19a9514e1cf4d1","reader_fragment":"p-21084-22822-bd9360a6961c8296","reader_url":"/laws/punjab-code-df92d813d627d49b#p-21084-22822-bd9360a6961c8296","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-a2b2bd0401873f9b3968","source":"punjab-code-df92d813d627d49b","title":"Punjab Motor Vehicles Taxation Act, 1924","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":24197,"character_end":24237,"quote":"Punjab Motor Vehicles Taxation Act, 1924","quote_sha256":"c9db279f690bd6d471978b95f25566ec5e9d410d25fdf12dfc8959d4c3cfc833","reader_fragment":"p-22822-24620-4a42a7d6160c3717","reader_url":"/laws/punjab-code-df92d813d627d49b#p-22822-24620-4a42a7d6160c3717","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":24027,"character_end":24467,"quote":"o that of a Magistrate of the Second Class shall try \r\nany offence punishable under this Act. \r\n17. Repeal.– (1) The following enactments are hereby repealed:– \r\n(a) the Punjab Motor Vehicles Taxation Act, 1924\r\n1\r\n; \r\n(b) the North-West Frontier Province Motor Vehicles Taxation Act, 1936\r\n2\r\n; \r\n(c) the Sind Motor Vehicles Tax Act, 1939\r\n3\r\n; \r\n(d) the Punjab Motor Vehicles Taxation Act, 1924\r\n4\r\n, as applicable to the \r\narea which, be","quote_sha256":"a69008cf76b5a8bca5e4acedb8565e2cc7a0af1629567838aabcf3f6000e0f8e","reader_fragment":"p-22822-24620-4a42a7d6160c3717","reader_url":"/laws/punjab-code-df92d813d627d49b#p-22822-24620-4a42a7d6160c3717","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-43048e1567766f997240","source":"punjab-code-df92d813d627d49b","title":"North-West Frontier Province Motor Vehicles Taxation Act, 1936","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":24254,"character_end":24316,"quote":"North-West Frontier Province Motor Vehicles Taxation Act, 1936","quote_sha256":"9953d835fd62ada4398a9d5f813bd20b8992a9b0f37e73aa41244dbac3b1b17d","reader_fragment":"p-22822-24620-4a42a7d6160c3717","reader_url":"/laws/punjab-code-df92d813d627d49b#p-22822-24620-4a42a7d6160c3717","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":24084,"character_end":24546,"quote":"y offence punishable under this Act. \r\n17. Repeal.– (1) The following enactments are hereby repealed:– \r\n(a) the Punjab Motor Vehicles Taxation Act, 1924\r\n1\r\n; \r\n(b) the North-West Frontier Province Motor Vehicles Taxation Act, 1936\r\n2\r\n; \r\n(c) the Sind Motor Vehicles Tax Act, 1939\r\n3\r\n; \r\n(d) the Punjab Motor Vehicles Taxation Act, 1924\r\n4\r\n, as applicable to the \r\narea which, before the establishment of the Province of West Pakistan, \r\nformed part of the S","quote_sha256":"28e7bc929972524779fc183616535560ad19eb0985c30eb0e138b81857b5c527","reader_fragment":"p-22822-24620-4a42a7d6160c3717","reader_url":"/laws/punjab-code-df92d813d627d49b#p-22822-24620-4a42a7d6160c3717","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-a13187e7f61d7162730a","source":"punjab-code-df92d813d627d49b","title":"Sind Motor Vehicles Tax Act, 1939","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":24333,"character_end":24366,"quote":"Sind Motor Vehicles Tax Act, 1939","quote_sha256":"f192493a59ace95bb41cc964a3a11d1d0dd7a03f0539221fb5fca30fb0e5603c","reader_fragment":"p-22822-24620-4a42a7d6160c3717","reader_url":"/laws/punjab-code-df92d813d627d49b#p-22822-24620-4a42a7d6160c3717","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":24163,"character_end":24596,"quote":"s are hereby repealed:– \r\n(a) the Punjab Motor Vehicles Taxation Act, 1924\r\n1\r\n; \r\n(b) the North-West Frontier Province Motor Vehicles Taxation Act, 1936\r\n2\r\n; \r\n(c) the Sind Motor Vehicles Tax Act, 1939\r\n3\r\n; \r\n(d) the Punjab Motor Vehicles Taxation Act, 1924\r\n4\r\n, as applicable to the \r\narea which, before the establishment of the Province of West Pakistan, \r\nformed part of the State of Bahawalpur; \r\n5\r\n[*] \r\n(e) the Sind Motor ","quote_sha256":"d8f0cc00c8e05343338ebec730b97c826ec85dd540175cfafd77b71f680b1c01","reader_fragment":"p-22822-24620-4a42a7d6160c3717","reader_url":"/laws/punjab-code-df92d813d627d49b#p-22822-24620-4a42a7d6160c3717","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-7033eb643acaff5a3d85","source":"punjab-code-df92d813d627d49b","title":"Punjab Motor Vehicles Taxation Act, 1924","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":24383,"character_end":24423,"quote":"Punjab Motor Vehicles Taxation Act, 1924","quote_sha256":"c9db279f690bd6d471978b95f25566ec5e9d410d25fdf12dfc8959d4c3cfc833","reader_fragment":"p-22822-24620-4a42a7d6160c3717","reader_url":"/laws/punjab-code-df92d813d627d49b#p-22822-24620-4a42a7d6160c3717","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":24213,"character_end":24653,"quote":"icles Taxation Act, 1924\r\n1\r\n; \r\n(b) the North-West Frontier Province Motor Vehicles Taxation Act, 1936\r\n2\r\n; \r\n(c) the Sind Motor Vehicles Tax Act, 1939\r\n3\r\n; \r\n(d) the Punjab Motor Vehicles Taxation Act, 1924\r\n4\r\n, as applicable to the \r\narea which, before the establishment of the Province of West Pakistan, \r\nformed part of the State of Bahawalpur; \r\n5\r\n[*] \r\n(e) the Sind Motor Vehicles Tax Act, 1939\r\n6\r\n, as applicable to the area \r\n","quote_sha256":"d4f53ca6a6af9aa9e4f76bd5e757851be08476961201552eeba947b06e9a6d6a","reader_fragment":"p-22822-24620-4a42a7d6160c3717","reader_url":"/laws/punjab-code-df92d813d627d49b#p-22822-24620-4a42a7d6160c3717","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-55765b6fda6040683b55","source":"punjab-code-df92d813d627d49b","title":"Sind Motor Vehicles Tax Act, 1939","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":24585,"character_end":24618,"quote":"Sind Motor Vehicles Tax Act, 1939","quote_sha256":"f192493a59ace95bb41cc964a3a11d1d0dd7a03f0539221fb5fca30fb0e5603c","reader_fragment":"p-22822-24620-4a42a7d6160c3717","reader_url":"/laws/punjab-code-df92d813d627d49b#p-22822-24620-4a42a7d6160c3717","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":24415,"character_end":24848,"quote":"ct, 1924\r\n4\r\n, as applicable to the \r\narea which, before the establishment of the Province of West Pakistan, \r\nformed part of the State of Bahawalpur; \r\n5\r\n[*] \r\n(e) the Sind Motor Vehicles Tax Act, 1939\r\n6\r\n, as applicable to the area \r\nwhich, before the establishment of the Province of West Pakistan, \r\nformed part of the State of Khairpur \r\n7\r\n[; and] \r\n                                                           \r\n1Punjab IV of ","quote_sha256":"3bcd88f85d1a6ba8a17811b69808153f18052654e0de993929e82ed2f6af787d","reader_fragment":"p-22822-24620-4a42a7d6160c3717","reader_url":"/laws/punjab-code-df92d813d627d49b#p-22822-24620-4a42a7d6160c3717","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-18661acedd47225dcf2e","source":"punjab-code-df92d813d627d49b","title":"Sind Motor Vehicles Tax Act, 1939","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":25391,"character_end":25424,"quote":"Sind Motor Vehicles Tax Act, 1939","quote_sha256":"f192493a59ace95bb41cc964a3a11d1d0dd7a03f0539221fb5fca30fb0e5603c","reader_fragment":"p-24620-26409-6d9b8995b8f653a8","reader_url":"/laws/punjab-code-df92d813d627d49b#p-24620-26409-6d9b8995b8f653a8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":25221,"character_end":25654,"quote":"les Taxation (Amendment) Act, 1964 (XX of 1964), \r\npublished in the Gazette of West Pakistan (Extraordinary), dated April 7, 1964, pp. 1169-1170, s. 3(ii). \r\n1\r\n[(f) the Sind Motor Vehicles Tax Act, 1939, as applicable to Karachi.] \r\n (2) Notwithstanding the repeal of enactments mentioned in sub -section (1) \r\n(hereinafter called the said Acts)– \r\n(a) the validity of anything done under the said Acts shall not be affected; \r\n(b) ","quote_sha256":"f7cc06f4d3b7e504e799313bae88a801d82c5329470229f4e585bcc7bf7592b1","reader_fragment":"p-24620-26409-6d9b8995b8f653a8","reader_url":"/laws/punjab-code-df92d813d627d49b#p-24620-26409-6d9b8995b8f653a8","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-96a97ec3f3317c10ba67","source":"punjab-code-df92d813d627d49b","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":29450,"character_end":29473,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":29280,"character_end":29703,"quote":" the maximum limit of three months prescribed \r\nunder Article 128 of the Constitution of the Islamic Republic of Pakistan. \r\n7Substituted for the figure  \"2200/-\" 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. 3(a). \r\n \r\nS.No. Description of Motor Vehicles Annual Rate of Tax \r\n (d) vehicles with maximum laden capacity exceeding \r\n8120 Kg.","quote_sha256":"43892c39c1d22df70c7c7b215f9bc1e3a5803b0002c3242614df48e6eff4f4a9","reader_fragment":"p-28165-29963-10b4ea73ac1296c0","reader_url":"/laws/punjab-code-df92d813d627d49b#p-28165-29963-10b4ea73ac1296c0","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-4bcd4ae61e071bc1febc","source":"punjab-code-df92d813d627d49b","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":31521,"character_end":31544,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-29963-31652-21018baadaddc03f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-29963-31652-21018baadaddc03f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":31351,"character_end":31774,"quote":" exceeding 1000 cc but not \r\nexceeding 1300 cc \r\n \r\nRs.1200/- \r\n                                                           \r\n1Substituted for the figure \"4000 /-\" 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. 3(a). \r\n2Substituted for the figure \"6000 /-\" by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette \r\n(Extra","quote_sha256":"553f2d43dd2a6b22691fa5acb0af1d375e875e402a24ec4976ad7b4dbe950f8a","reader_fragment":"p-29963-31652-21018baadaddc03f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-29963-31652-21018baadaddc03f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-adedfceb13ed83065a36","source":"punjab-code-df92d813d627d49b","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":31697,"character_end":31720,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-31652-33440-e955ebed7599afb9","reader_url":"/laws/punjab-code-df92d813d627d49b#p-31652-33440-e955ebed7599afb9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":31527,"character_end":31950,"quote":" Finance Act 2026 (L of 2026), published in the Punjab Gazette \r\n(Extraordinary), dated: July 01, 2026, pp.21-24, s. 3(a). \r\n2Substituted for the figure \"6000 /-\" 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. 3(a). \r\n3Substituted for the figure \"8000 /-\" by the Punjab Finance Act 2026 (L of 2026), published in the Punjab Gazette \r\n(Extra","quote_sha256":"92edf58a7fdb4ab4c70416ce6d15b9013182656a5312078a4cb61e45c439858d","reader_fragment":"p-29963-31652-21018baadaddc03f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-29963-31652-21018baadaddc03f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-2acad05ec56145582beb","source":"punjab-code-df92d813d627d49b","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":31873,"character_end":31896,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-31652-33440-e955ebed7599afb9","reader_url":"/laws/punjab-code-df92d813d627d49b#p-31652-33440-e955ebed7599afb9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":31703,"character_end":32126,"quote":" Finance Act 2026 (L of 2026), published in the Punjab Gazette \r\n(Extraordinary), dated: July 01, 2026, pp.21-24, s. 3(a). \r\n3Substituted for the figure \"8000 /-\" 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. 3(a). \r\n4Substituted for the expression “Rs.400 /-” by the Punjab Finance Act 2016 (XXXV of 2016)  (w.e.f. 1.7.2016), published in","quote_sha256":"b3deead667da71dbe3583fe7c50c8dc0111fa2553f86ba4702d5cd71fade56f6","reader_fragment":"p-31652-33440-e955ebed7599afb9","reader_url":"/laws/punjab-code-df92d813d627d49b#p-31652-33440-e955ebed7599afb9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-bca9f3b5e77626f7e423","source":"punjab-code-df92d813d627d49b","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":34473,"character_end":34496,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-33440-35238-f5b5661f6903ce4f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-33440-35238-f5b5661f6903ce4f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":34303,"character_end":34726,"quote":"ct 2024 (VIII of 2024),  published in the Punjab Gazette (Extraordinary), dated : 27 June \r\n2024, pp. 4999-5005, s. 5(2). \r\n2Substituted for the expression \"0.2%\" 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. 3(b). \r\n3Substituted for the expression \"0.3%\"  by the Punjab Finance Act 2026 (L of 2026), published in the  Punjab Gazette \r\n(Ex","quote_sha256":"3a269ce3da4bb855b3cf48156066ac288bd5523bafb4abd35a2a4ecdaf12bb3b","reader_fragment":"p-33440-35238-f5b5661f6903ce4f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-33440-35238-f5b5661f6903ce4f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}},{"id":"unresolved-972a5907f001bcd87513","source":"punjab-code-df92d813d627d49b","title":"Punjab Finance Act 2026","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":34651,"character_end":34674,"quote":"Punjab Finance Act 2026","quote_sha256":"026151413aebd0b87d4e2ea737ed812725d5c4f34bbf4ae1b545eb56c74e4793","reader_fragment":"p-33440-35238-f5b5661f6903ce4f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-33440-35238-f5b5661f6903ce4f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"},"context_evidence":{"record_id":"punjab-code-df92d813d627d49b","text_version_id":"law:punjab-code-df92d813d627d49b:sha256:2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","text_sha256":"2a20d504d7eb6b9293370b3b1a9844e224e732481697fa212c49e7579e68a0d5","character_start":34481,"character_end":34904,"quote":"inance Act 2026 (L of 2026), published in the Punjab Gazette \r\n(Extraordinary), dated: July 01, 2026, pp.21-24, s. 3(b). \r\n3Substituted for the expression \"0.3%\"  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. 3(b). \r\n4Inserted by the Punjab Finance Act 2014 (XVII of 2014) (w.e.f.  1.7.2014), published in the Punjab Gazette (Extraordinar","quote_sha256":"413e3a7b5168a83e1cb6ac346f1753851a9f5c5eb0adad0ad10065cccdf6402b","reader_fragment":"p-33440-35238-f5b5661f6903ce4f","reader_url":"/laws/punjab-code-df92d813d627d49b#p-33440-35238-f5b5661f6903ce4f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/ADUGNQs7W2w-"}}]}