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TAX O","quote_sha256":"6f5ae897ea7ea01868059e9eabeb447065e99f9d7249ab5865d34b20766288ad","reader_fragment":"p-0-1746-30711902c087fa30","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-0-1746-30711902c087fa30","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"internal-35e2486811cc05992cf2","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":2600,"character_end":2634,"quote":"4. Amendment in Act XV of 1977 .- ","quote_sha256":"78ee54291535a9980274c5638e014b412e298b0d5facd93ec3364e420994f03c","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"target_fragment":"p-1746-3514-9151c3dff7538fe3","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":324,"character_end":333,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-0-1746-30711902c087fa30","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-0-1746-30711902c087fa30","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":154,"character_end":563,"quote":"V of 1958. \r\n4. Amendment in Act XV of 1977. \r\nSECOND SCHEDULE \r\n(See section 3) \r\n5. Amendments in Act I of 1997. \r\n6. Amendments in Act XLII of 2012. \r\n7. Amendment in section 4 in Act XVII of 2014. \r\n8. Omission of section 10 in Act XXXV of 2016. \r\n9. Omission of section 6 in Act XXXV of 2018. \r\n10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND \r\nABUTTING TO NATIONAL / PROVINCIAL HIGHWAYS AND WITHIN \r\n","quote_sha256":"e902ac178cd9896d1dd167ecaff5a3d42cd658d0809dde89a9b61a5db2a61e2b","reader_fragment":"p-0-1746-30711902c087fa30","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-0-1746-30711902c087fa30","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"internal-92cc008a0e795050a1ea","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16630,"character_end":16950,"quote":"10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND ABUTTING \r\nTO NATIONAL / PROVINCIAL HIGHWAYS AND WITHIN THE AREA OF MOTOR \r\nWAYS OUTSIDE THE RATING AREAS IN PUNJAB .- (1) There shall be charged, \r\nlevied, assessed and paid a tax at the rate of five percent of the Ann ual Taxable \r\nValue of all categories of properti","quote_sha256":"bb85871e93f04a98ccf83f820698c18e0925c915cd49089ac65fb39dedd81936","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"target_fragment":"provision-10-16630","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":372,"character_end":382,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-0-1746-30711902c087fa30","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-0-1746-30711902c087fa30","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":202,"character_end":612,"quote":"ECOND SCHEDULE \r\n(See section 3) \r\n5. Amendments in Act I of 1997. \r\n6. Amendments in Act XLII of 2012. \r\n7. Amendment in section 4 in Act XVII of 2014. \r\n8. Omission of section 10 in Act XXXV of 2016. \r\n9. Omission of section 6 in Act XXXV of 2018. \r\n10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND \r\nABUTTING TO NATIONAL / PROVINCIAL HIGHWAYS AND WITHIN \r\nTHE AREA OF MOTOR WAYS OUTSIDE THE RATING AREAS I","quote_sha256":"78e4fd88dd1b795044128a82e26dfac73149da3477ced98bcf8306b826319af8","reader_fragment":"p-0-1746-30711902c087fa30","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-0-1746-30711902c087fa30","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-56430a486d49065fc6c3","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":9430,"character_end":9466,"quote":"6. Amendments in Act XLII of 2012.– ","quote_sha256":"c35de1c5a91017e6844eae2a0e04a8bbaf8794cc1ab84c8d9dca31114be45823","reader_fragment":"p-8877-10677-7d252a94ec885684","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-8877-10677-7d252a94ec885684","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"target_fragment":"p-8877-10677-7d252a94ec885684","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":421,"character_end":430,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-0-1746-30711902c087fa30","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-0-1746-30711902c087fa30","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":251,"character_end":660,"quote":"in Act I of 1997. \r\n6. Amendments in Act XLII of 2012. \r\n7. Amendment in section 4 in Act XVII of 2014. \r\n8. Omission of section 10 in Act XXXV of 2016. \r\n9. Omission of section 6 in Act XXXV of 2018. \r\n10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND \r\nABUTTING TO NATIONAL / PROVINCIAL HIGHWAYS AND WITHIN \r\nTHE AREA OF MOTOR WAYS OUTSIDE THE RATING AREAS IN \r\nPUNJAB. \r\n11. Definitions. \r\n12. Power to ma","quote_sha256":"a9e96b0948ef08b6fadc9877a8baa34fd23eae931f158a50300d6c3790005593","reader_fragment":"p-0-1746-30711902c087fa30","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-0-1746-30711902c087fa30","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"internal-7664d606e0f53cc0467c","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":2600,"character_end":2634,"quote":"4. Amendment in Act XV of 1977 .- ","quote_sha256":"78ee54291535a9980274c5638e014b412e298b0d5facd93ec3364e420994f03c","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"target_fragment":"p-1746-3514-9151c3dff7538fe3","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":2042,"character_end":2051,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":1872,"character_end":2281,"quote":"nd”,  the word s “five \r\nhundred thousand” shall be substituted. \r\n3. Amendment in Act V of 1958.- In the Punjab Urban Immovable Property Tax \r\nAct, 1958 (V of 1958), in section 4, for clause (g), the following shall be substituted: \r\n“(g) buildings and lands belonging to a widow, divorcee, a disabled \r\nperson or a minor orphan,  annual value of which does not exceed rupees two \r\nhundred and forty three th","quote_sha256":"949ed949315b0aa42b2a01ba44e5ca9f04741954ac1344d356d279893fa5f4de","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"internal-7a084aa07b3ae5b3ac29","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":1939,"character_end":1971,"quote":"3. Amendment in Act V of 1958.- ","quote_sha256":"a9af6fb29de2658747b83c6915ef560fddab21bba54850a3043dbf9ece6b6ca2","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"target_fragment":"p-1746-3514-9151c3dff7538fe3","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":3007,"character_end":3016,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":2837,"character_end":3246,"quote":" Governor of the Punjab on 28 \r\nJune 2019; and, was published in the Punjab Gazette (Extraordinary), dated: 28 June 2019, pp.4105-4114. \r\n \r\n \r\n \r\nSECOND SCHEDULE \r\n(See section 3) \r\nSr.No. Class of persons Rate of tax per \r\nannum(rupees) \r\n1. Companies registered under the Companies \r\nAct, 2017 or under the relevant law for the \r\ntime being in force, with paid up capital \r\n \r\n i) Up to rupees 5 million  1","quote_sha256":"9001ddb13b789a05cb55605437219c9f0d0242acf3e5e66e39694755c1b9e4d3","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"internal-7ec673949597ce93cf89","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"3","qualifier":"(1)","resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":1939,"character_end":1971,"quote":"3. Amendment in Act V of 1958.- ","quote_sha256":"a9af6fb29de2658747b83c6915ef560fddab21bba54850a3043dbf9ece6b6ca2","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"target_fragment":"p-1746-3514-9151c3dff7538fe3","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":7943,"character_end":7956,"quote":"section 3 (1)","quote_sha256":"66658e85d3c9b6b2b1eeee105c67aaa2ed724d13aec7ac9edebb9352f8f7aed3","reader_fragment":"p-7084-8877-2a121e91d548b2cb","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-7084-8877-2a121e91d548b2cb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":7773,"character_end":8186,"quote":"f 1997 .- In the Punjab Agricultural Income Tax Act , \r\n1997 (I of 1997): \r\n (1) for the FIRST SCHEDULE, the following shall be substituted: \r\n“THE FIRST SCHEDULE \r\n[see section 3 (1)] \r\n(1) Slab of total cultivated land, \r\ncomputed Rate of tax per acre as \r\nirrigated land, by treating one acre \r\nof irrigated land as equal to two \r\nacre of unirrigated land, excluding \r\nmature orchards. \r\nRate of tax per \r\nacre","quote_sha256":"33b526685275589555e5c2f064a0fe7c67b23bf4e1920ab517d66cca115e6768","reader_fragment":"p-7084-8877-2a121e91d548b2cb","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-7084-8877-2a121e91d548b2cb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"internal-11813d626f59a6523b7b","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"3","qualifier":"(3)","resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":1939,"character_end":1971,"quote":"3. Amendment in Act V of 1958.- ","quote_sha256":"a9af6fb29de2658747b83c6915ef560fddab21bba54850a3043dbf9ece6b6ca2","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"target_fragment":"p-1746-3514-9151c3dff7538fe3","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":8611,"character_end":8624,"quote":"section 3 (3)","quote_sha256":"b5a12d5693e1623852730d4b2d632945c0dadbd7e5e95463a1b605e4d7b43cd2","reader_fragment":"p-7084-8877-2a121e91d548b2cb","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-7084-8877-2a121e91d548b2cb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":8441,"character_end":8854,"quote":" (i) Irrigated Rs. 600/-  \r\n (ii) Unirrigated Rs. 300/-”. \r\n \r\n(2) for the SECOND SCHEDULE, the following shall be substituted: \r\n \r\n \r\n \r\n \r\n“THE SECOND SCHEDULE \r\n[see section 3 (3)] \r\nRATES OF TAX ON TOTAL AGRICULTURAL INCOME \r\nThe rate of tax on total agricultural income shall be as under: \r\n(1)  Where the total income does not exceed \r\nRs.400,000/- \r\n0% \r\n(2)  Where the total income exceeds \r\nRs.400,000/-","quote_sha256":"d305b7a3b61209712581a9a6dd14b2be6fc4ba6c3a98de55b978b3213fe74ad6","reader_fragment":"p-7084-8877-2a121e91d548b2cb","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-7084-8877-2a121e91d548b2cb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"internal-22d01917a814c64e2048","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"14","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":9538,"character_end":9548,"quote":"section 14","quote_sha256":"08f7a8a4682568290ae926f9bd51a12af708181b5c3c0dfc1cc2a327b2aed248","reader_fragment":"p-8877-10677-7d252a94ec885684","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-8877-10677-7d252a94ec885684","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":9368,"character_end":9778,"quote":"000/- plus 15% of \r\nthe amount exceeding \r\nRs.48,00,000/-“. \r\n6. 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Authority.”. \r\n(7) In section 66, for subsection (","quote_sha256":"109c62deda3b92566507502d6f757cc2a19fb11cdc8d962e7d1b46f50172934e","reader_fragment":"p-12468-14263-bfc1385441677c0b","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-12468-14263-bfc1385441677c0b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"internal-f77a8fb3337d809fef38","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"66","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":13102,"character_end":13112,"quote":"section 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Amendment in section 4 in Act XVII of 2014 .– In the Punjab Finance Act \r\n2014 (XVII of 2014), in section 4, clause (b) shall be omitted. \r\n8. Omission of section 10 in Act XXXV of 2016 .– In the Punjab Finance Act \r\n2016 (XXXV of 2016), section 10 shall be omitted. \r\n9. Omission of section 6 in Act XXXV of 2018 .– In the Punjab Financ","quote_sha256":"db8c7b773fb2051b8c7715c55d0c288f4f6f044bf2f82e98ebcfeb69514a129b","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"internal-60f049d2c2d41134049d","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16630,"character_end":16950,"quote":"10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND ABUTTING \r\nTO NATIONAL / PROVINCIAL HIGHWAYS AND WITHIN THE AREA OF MOTOR \r\nWAYS OUTSIDE THE RATING AREAS IN PUNJAB .- (1) There shall be charged, \r\nlevied, assessed and paid a tax at the rate of five percent of the Ann ual Taxable \r\nValue of all categories of properti","quote_sha256":"bb85871e93f04a98ccf83f820698c18e0925c915cd49089ac65fb39dedd81936","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"target_fragment":"provision-10-16630","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16390,"character_end":16400,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16220,"character_end":16630,"quote":" \r\n \r\n \r\n \r\n7. Amendment in section 4 in Act XVII of 2014 .– In the Punjab Finance Act \r\n2014 (XVII of 2014), in section 4, clause (b) shall be omitted. \r\n8. Omission of section 10 in Act XXXV of 2016 .– In the Punjab Finance Act \r\n2016 (XXXV of 2016), section 10 shall be omitted. \r\n9. Omission of section 6 in Act XXXV of 2018 .– In the Punjab Finance Act \r\n2018 (XXX of 2018), section 6 shall be omitted. \r\n","quote_sha256":"8383fc50fcf0ac859aff3185bf0b083461c1fcba1ae615062c892c1d872ac5c9","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-86f22b28bd7ca543435a","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16630,"character_end":16950,"quote":"10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND ABUTTING \r\nTO NATIONAL / PROVINCIAL HIGHWAYS AND WITHIN THE AREA OF MOTOR \r\nWAYS OUTSIDE THE RATING AREAS IN PUNJAB .- (1) There shall be charged, \r\nlevied, assessed and paid a tax at the rate of five percent of the Ann ual Taxable \r\nValue of all categories of properti","quote_sha256":"bb85871e93f04a98ccf83f820698c18e0925c915cd49089ac65fb39dedd81936","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"target_fragment":"provision-10-16630","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16473,"character_end":16483,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16303,"character_end":16713,"quote":"Act \r\n2014 (XVII of 2014), in section 4, clause (b) shall be omitted. \r\n8. Omission of section 10 in Act XXXV of 2016 .– In the Punjab Finance Act \r\n2016 (XXXV of 2016), section 10 shall be omitted. \r\n9. Omission of section 6 in Act XXXV of 2018 .– In the Punjab Finance Act \r\n2018 (XXX of 2018), section 6 shall be omitted. \r\n10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND ABUTTING \r\nTO NATIONAL / PROVINC","quote_sha256":"cea2d7e424aab1b2abce28619595bd524024977b852c892dedb083e9aafb50c6","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-49ec385cd6533ee75fbd","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":9430,"character_end":9466,"quote":"6. Amendments in Act XLII of 2012.– ","quote_sha256":"c35de1c5a91017e6844eae2a0e04a8bbaf8794cc1ab84c8d9dca31114be45823","reader_fragment":"p-8877-10677-7d252a94ec885684","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-8877-10677-7d252a94ec885684","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"target_fragment":"p-8877-10677-7d252a94ec885684","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16519,"character_end":16528,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16349,"character_end":16758,"quote":"e (b) shall be omitted. \r\n8. Omission of section 10 in Act XXXV of 2016 .– In the Punjab Finance Act \r\n2016 (XXXV of 2016), section 10 shall be omitted. \r\n9. Omission of section 6 in Act XXXV of 2018 .– In the Punjab Finance Act \r\n2018 (XXX of 2018), section 6 shall be omitted. \r\n10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND ABUTTING \r\nTO NATIONAL / PROVINCIAL HIGHWAYS AND WITHIN THE AREA OF MOTOR \r\nW","quote_sha256":"18b94b3450a757c39abe7f84b63fd8954d0f0363e7efb4e7c652656164b2a896","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"internal-133f1862181ec63b4a5b","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":9430,"character_end":9466,"quote":"6. Amendments in Act XLII of 2012.– ","quote_sha256":"c35de1c5a91017e6844eae2a0e04a8bbaf8794cc1ab84c8d9dca31114be45823","reader_fragment":"p-8877-10677-7d252a94ec885684","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-8877-10677-7d252a94ec885684","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"target_fragment":"p-8877-10677-7d252a94ec885684","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16600,"character_end":16609,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16430,"character_end":16839,"quote":" Punjab Finance Act \r\n2016 (XXXV of 2016), section 10 shall be omitted. \r\n9. Omission of section 6 in Act XXXV of 2018 .– In the Punjab Finance Act \r\n2018 (XXX of 2018), section 6 shall be omitted. \r\n10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND ABUTTING \r\nTO NATIONAL / PROVINCIAL HIGHWAYS AND WITHIN THE AREA OF MOTOR \r\nWAYS OUTSIDE THE RATING AREAS IN PUNJAB .- (1) There shall be charged, \r\nlevied, a","quote_sha256":"c96126d3386e1c1e00e2000e5ff6c144f001bb6067a5ae67eb24fa60783ebe76","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"internal-e6e3b1600505e5662e6a","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16630,"character_end":16950,"quote":"10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND ABUTTING \r\nTO NATIONAL / PROVINCIAL HIGHWAYS AND WITHIN THE AREA OF MOTOR \r\nWAYS OUTSIDE THE RATING AREAS IN PUNJAB .- (1) There shall be charged, \r\nlevied, assessed and paid a tax at the rate of five percent of the Ann ual Taxable \r\nValue of all categories of properti","quote_sha256":"bb85871e93f04a98ccf83f820698c18e0925c915cd49089ac65fb39dedd81936","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"target_fragment":"provision-10-16630","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":19131,"character_end":19141,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-17855-19641-83d1c84d4fcd4d84","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-17855-19641-83d1c84d4fcd4d84","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":18961,"character_end":19371,"quote":" a distinct property unit \r\nexcluding the value of any machinery etc. thereof, which shall be the \r\nbasis of determination of tax assessed, levied and recovered under  \r\nsection 10 of this Act; \r\n(b) “buildings and lands” in relation to the ta x under section 10  of this Act \r\nincludes a parcel or portion thereof having  distinct boundaries intended \r\nfor specific purpose including residential, commercial o","quote_sha256":"a8ba69d43cd8ab084ec6c308eeb9b07a12a9776b09b4275820b94a383743d2bd","reader_fragment":"p-17855-19641-83d1c84d4fcd4d84","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-17855-19641-83d1c84d4fcd4d84","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bec20f637e923a3ff333","source":"punjab-code-ea2117bca7895d50","target":"punjab-code-ea2117bca7895d50","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16630,"character_end":16950,"quote":"10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND ABUTTING \r\nTO NATIONAL / PROVINCIAL HIGHWAYS AND WITHIN THE AREA OF MOTOR \r\nWAYS OUTSIDE THE RATING AREAS IN PUNJAB .- (1) There shall be charged, \r\nlevied, assessed and paid a tax at the rate of five percent of the Ann ual Taxable \r\nValue of all categories of properti","quote_sha256":"bb85871e93f04a98ccf83f820698c18e0925c915cd49089ac65fb39dedd81936","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"target_fragment":"provision-10-16630","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":19213,"character_end":19223,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-17855-19641-83d1c84d4fcd4d84","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-17855-19641-83d1c84d4fcd4d84","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":19043,"character_end":19453,"quote":"ch shall be the \r\nbasis of determination of tax assessed, levied and recovered under  \r\nsection 10 of this Act; \r\n(b) “buildings and lands” in relation to the ta x under section 10  of this Act \r\nincludes a parcel or portion thereof having  distinct boundaries intended \r\nfor specific purpose including residential, commercial or industrial use; \r\n(c) “Government” means Government of the Punjab; \r\n(d) “motorw","quote_sha256":"cc6a7cfa2924b1299032eb86437bb828466d23683adf3b6962ab1da01beab8c6","reader_fragment":"p-17855-19641-83d1c84d4fcd4d84","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-17855-19641-83d1c84d4fcd4d84","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-5f39bfddb3f12e463ef6","source":"punjab-code-ea2117bca7895d50","title":"Stamp Act, 1899","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":1313,"character_end":1328,"quote":"Stamp Act, 1899","quote_sha256":"27dbb3c297d2c9e324fb84439f23e4ae4020b7b72394be2f854e17403b8039d3","reader_fragment":"p-0-1746-30711902c087fa30","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-0-1746-30711902c087fa30","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":1143,"character_end":1558,"quote":"ab Finance Act 2019. \r\n (2) It extends to whole of the Punjab. \r\n (3) It shall come into force on the first day of July 2019. \r\n2. Amendments in Act II of 1899 .- In the Stamp Act, 1899 (II of  1899), in \r\nSchedule I: \r\n(1) In Article 6, in sub Article (2): \r\n(a) in clause (a), in para (i), under the heading “Proper Stamp-duty”, \r\nfor the words “one hundred thousand”, the word s “five hundred \r\nthousand” shall b","quote_sha256":"77e1141aa5fb742bc0eb675a6dec65ca3f6be1632cb066a1490c941e6c8fd459","reader_fragment":"p-0-1746-30711902c087fa30","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-0-1746-30711902c087fa30","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"unresolved-272207532ded2e31fc55","source":"punjab-code-ea2117bca7895d50","title":"Punjab Urban Immovable Property Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":1978,"character_end":2025,"quote":"Punjab Urban Immovable Property Tax \r\nAct, 1958","quote_sha256":"dc42b29bdac51857c8e7e3c25bc77e5cbfc138fd849c3138468b16b64238d203","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":1808,"character_end":2255,"quote":"ading “Proper  \r\nStamp-duty”, for the words, “one hundred thousand”,  the word s “five \r\nhundred thousand” shall be substituted. \r\n3. Amendment in Act V of 1958.- In the Punjab Urban Immovable Property Tax \r\nAct, 1958 (V of 1958), in section 4, for clause (g), the following shall be substituted: \r\n“(g) buildings and lands belonging to a widow, divorcee, a disabled \r\nperson or a minor orphan,  annual value of which does not exceed rupees two \r\n","quote_sha256":"9619ab9831ab88224bd4645c775791aa7f2c35e50f3862504739475f7cda56b1","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"unresolved-fd768aab95c5c250b02c","source":"punjab-code-ea2117bca7895d50","title":"Punjab Finance Act, 1977","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":2641,"character_end":2665,"quote":"Punjab Finance Act, 1977","quote_sha256":"be8a0c27ef5cdb467e0807b80d76a6318351492ffbae35c3cf8911d4f7b46e5a","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":2471,"character_end":2895,"quote":"tion: For purposes of this section, a minor orphan lady means an \r\nunmarried female orphan up to the age of twenty five years. \r\n4. Amendment in Act XV of 1977 .- In the Punjab Finance Act, 1977 (XV of \r\n1977), for SECOND SCHEDULE, the following shall be substituted: \r\n \r\n1This Act was passed by Provincial Assembly of the Punjab on 26 June 2019; assented to by the Governor of the Punjab on 28 \r\nJune 2019; and, was publis","quote_sha256":"d512aeec8c281ac2c42658bb7265ed0dc226afe5282c907de9bc289f82a1be78","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"unresolved-888ecf22bc309981da1b","source":"punjab-code-ea2117bca7895d50","title":"Factories Act, 1932","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":3633,"character_end":3654,"quote":"Factories Act, \r\n1932","quote_sha256":"8a08986963726842179a228cb38935ab1888430482930f14452b31f69b1b0774","reader_fragment":"p-3514-5284-91bd7f5e636dd00b","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-3514-5284-91bd7f5e636dd00b","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":3463,"character_end":3884,"quote":"t not \r\nexceeding rupees 200 million \r\n100,000/- \r\n v) exceeding rupees 200 million  100,000/- \r\n2. Persons other than companies, owning \r\nfactories as defined under the Factories Act, \r\n1932 and having \r\n \r\n i) employees not exceeding 10  1,500/- \r\n ii) employees exceeding 10 but not \r\nexceeding 25 \r\n5,000/- \r\n iii) employees exceeding 25  7,500/- \r\n3. Persons other than companies owning \r\ncommercial establishments h","quote_sha256":"621538a261a7a505324afcebba1272e562ef2f55f5e5614c6880043caa4b10ad","reader_fragment":"p-1746-3514-9151c3dff7538fe3","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-1746-3514-9151c3dff7538fe3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"unresolved-5be7814c7ed0fc6ab322","source":"punjab-code-ea2117bca7895d50","title":"Punjab Agricultural Income Tax Act , 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":7790,"character_end":7833,"quote":"Punjab Agricultural Income Tax Act , \r\n1997","quote_sha256":"c37e489055cc5afa7cac665b2c0be044898036b44cade68b7ca905f7216510ee","reader_fragment":"p-7084-8877-2a121e91d548b2cb","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-7084-8877-2a121e91d548b2cb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":7620,"character_end":8063,"quote":"Fast Food Points / \r\nIce Cream Parlors / Bakeries / Confectioners \r\n/ Sweets Shops with air conditioning facility \r\n5,000/- \r\n \r\n5. Amendments in Act I of 1997 .- In the Punjab Agricultural Income Tax Act , \r\n1997 (I of 1997): \r\n (1) for the FIRST SCHEDULE, the following shall be substituted: \r\n“THE FIRST SCHEDULE \r\n[see section 3 (1)] \r\n(1) Slab of total cultivated land, \r\ncomputed Rate of tax per acre as \r\nirrigated land, by treating one","quote_sha256":"31928ac3f3375f6de37af4343c469770a41726791807116a6e092c836a0f7fcb","reader_fragment":"p-7084-8877-2a121e91d548b2cb","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-7084-8877-2a121e91d548b2cb","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"unresolved-50e9f8ac5177b7fe20d2","source":"punjab-code-ea2117bca7895d50","title":"Punjab Sales Tax on Services Act 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":9473,"character_end":9512,"quote":"Punjab Sales Tax on Services Act \r\n2012","quote_sha256":"211934a435b2f9262fd4ce8d945184ca8fb871e42ee93f4d3d1ff4d0b48e1d13","reader_fragment":"p-8877-10677-7d252a94ec885684","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-8877-10677-7d252a94ec885684","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":9303,"character_end":9742,"quote":"\r\n(6)  Where the total income exceeds Rs. \r\n48,00,000/- \r\nRs.300,000/- plus 15% of \r\nthe amount exceeding \r\nRs.48,00,000/-“. \r\n6. Amendments in Act XLII of 2012.– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n(1) In section 14 , in subsection (2), after the full stop,  the following \r\nexplanation shall be added: \r\n“Explanation: The word “charged” used in this sub section means and \r\nincludes the ta x liable to be cha","quote_sha256":"f6a195d98bc2343aba1f77385dfc5a0eef5365c25fea9bc9f15068612b3477ea","reader_fragment":"p-8877-10677-7d252a94ec885684","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-8877-10677-7d252a94ec885684","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"unresolved-f58e4b6f3bfbd926ad75","source":"punjab-code-ea2117bca7895d50","title":"Punjab Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16288,"character_end":16313,"quote":"Punjab Finance Act \r\n2014","quote_sha256":"ab6534832cdeb89f3749dc6333e320acee9e5d3e170590aeb7098f9fdd0a8f06","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16118,"character_end":16543,"quote":"pective \r\nheadings \r\nSixteen \r\npercent \r\n68 (i) Medical consultation/ visit fee 9815.1000 Five percent \r\n \r\n \r\n \r\n7. Amendment in section 4 in Act XVII of 2014 .– In the Punjab Finance Act \r\n2014 (XVII of 2014), in section 4, clause (b) shall be omitted. \r\n8. Omission of section 10 in Act XXXV of 2016 .– In the Punjab Finance Act \r\n2016 (XXXV of 2016), section 10 shall be omitted. \r\n9. Omission of section 6 in Act XXXV of","quote_sha256":"8b15458e866200588056fe2193ef9a2c4e7aedad4a5a0859821ed98e7a74349e","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"unresolved-38c4f943f5323e84af53","source":"punjab-code-ea2117bca7895d50","title":"Punjab Finance Act 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16431,"character_end":16456,"quote":"Punjab Finance Act \r\n2016","quote_sha256":"26548b6b5b0564c56446bf3d65958c6d739997f8f59cdd8a38b804e4f09dec4c","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16261,"character_end":16686,"quote":"Act XVII of 2014 .– In the Punjab Finance Act \r\n2014 (XVII of 2014), in section 4, clause (b) shall be omitted. \r\n8. Omission of section 10 in Act XXXV of 2016 .– In the Punjab Finance Act \r\n2016 (XXXV of 2016), section 10 shall be omitted. \r\n9. Omission of section 6 in Act XXXV of 2018 .– In the Punjab Finance Act \r\n2018 (XXX of 2018), section 6 shall be omitted. \r\n10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND ABUTT","quote_sha256":"eed279a5b9978d2507d577fb2db9e3f60a46ab17a7010ebbebb2640277b1d244","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}},{"id":"unresolved-2d46a645f84d280695d2","source":"punjab-code-ea2117bca7895d50","title":"Punjab Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16559,"character_end":16584,"quote":"Punjab Finance Act \r\n2018","quote_sha256":"742653796c48f8275156558ebed22a04e6458c4484ddafb2422dc8e0f2c72390","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"},"context_evidence":{"record_id":"punjab-code-ea2117bca7895d50","text_version_id":"law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","text_sha256":"340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4","character_start":16389,"character_end":16814,"quote":" section 10 in Act XXXV of 2016 .– In the Punjab Finance Act \r\n2016 (XXXV of 2016), section 10 shall be omitted. \r\n9. Omission of section 6 in Act XXXV of 2018 .– In the Punjab Finance Act \r\n2018 (XXX of 2018), section 6 shall be omitted. \r\n10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND ABUTTING \r\nTO NATIONAL / PROVINCIAL HIGHWAYS AND WITHIN THE AREA OF MOTOR \r\nWAYS OUTSIDE THE RATING AREAS IN PUNJAB .- (1) There shal","quote_sha256":"ae200dfae851e6ea2a1e1cd2b37fb65c17e1a4806cc7f73c0de9960d9538df0e","reader_fragment":"p-16060-17855-94d40048c09fe878","reader_url":"/laws/punjab-code-ea2117bca7895d50#p-16060-17855-94d40048c09fe878","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-"}}]}