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Levy of betting tax .– \r\n5\r\n[\r\n6\r\n[(1) Government may, by notification, from time to \r\ntime, direct that a tax not exceeding 20 per cent (hereinafter referred to as the \r\n“betting tax”) shall be levied and paid out of all moneys paid or agreed to be paid to \r\nthe book -makers by backers in resp ect of bets made in a","quote_sha256":"adadfdc9bd5fdddeee0647c45eec4ab182bc51fb50df656861f067d73ac1235d","reader_fragment":"p-3568-5300-c4012bb0dcb730b9","reader_url":"/laws/punjab-code-f07233144226858b#p-3568-5300-c4012bb0dcb730b9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"},"target_fragment":"provision-4-4814","evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":11928,"character_end":11937,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-10618-12313-8dba14eb8caa0216","reader_url":"/laws/punjab-code-f07233144226858b#p-10618-12313-8dba14eb8caa0216","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"},"context_evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":11758,"character_end":12167,"quote":"tification showing reasons for \r\nsuch exemption exempt any race-meeting from– \r\n(a) the totalizator tax leviable under section 3; or \r\n(b) the betting tax leviable under section 4; or \r\n(c) the tax leviable under section 7. \r\n                                                           \r\n1Substituted for the words “Deputy Director Excise and Taxation” by the West Pakistan (Adaptation of Laws) Ordinance, 1962","quote_sha256":"1e1185305b82eab2905a7fabd1b3d3a29e0df842b1dc5bc7e32efa19dc065206","reader_fragment":"p-10618-12313-8dba14eb8caa0216","reader_url":"/laws/punjab-code-f07233144226858b#p-10618-12313-8dba14eb8caa0216","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-22cbd61cd10f8b1a3fd4","source":"punjab-code-f07233144226858b","target":"punjab-code-f07233144226858b","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":10757,"character_end":10807,"quote":"7. Tax in lieu of taxes under sections 3 and 4 .– ","quote_sha256":"ee6004b39d4438a2fc7f305c089e8c2e0ffd8a492434e09d126aa63fae346361","reader_fragment":"p-10618-12313-8dba14eb8caa0216","reader_url":"/laws/punjab-code-f07233144226858b#p-10618-12313-8dba14eb8caa0216","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"},"target_fragment":"p-10618-12313-8dba14eb8caa0216","evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":11971,"character_end":11980,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-10618-12313-8dba14eb8caa0216","reader_url":"/laws/punjab-code-f07233144226858b#p-10618-12313-8dba14eb8caa0216","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"},"context_evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":11801,"character_end":12210,"quote":"tion exempt any race-meeting from– \r\n(a) the totalizator tax leviable under section 3; or \r\n(b) the betting tax leviable under section 4; or \r\n(c) the tax leviable under section 7. \r\n                                                           \r\n1Substituted for the words “Deputy Director Excise and Taxation” by the West Pakistan (Adaptation of Laws) Ordinance, 1962 \r\n(XXV of 1962), published in the Gazette ","quote_sha256":"50e517b98f18c8e44063affa4f723b2dc0f9533f3ce816a87b6651fbb2713bfb","reader_fragment":"p-10618-12313-8dba14eb8caa0216","reader_url":"/laws/punjab-code-f07233144226858b#p-10618-12313-8dba14eb8caa0216","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-d1b93dae4beca1b71615","source":"punjab-code-f07233144226858b","title":"HORSE-RACE BETTING TAX ACT, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":578,"character_end":610,"quote":"HORSE-RACE BETTING TAX ACT, 1958","quote_sha256":"c7456609e75ce2a30a6413528164a72660d5e5fc62dc41f8462ee7b715e63a63","reader_fragment":"p-0-1771-a429f2a326af1e6e","reader_url":"/laws/punjab-code-f07233144226858b#p-0-1771-a429f2a326af1e6e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"},"context_evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":408,"character_end":840,"quote":"s 3 and 4. \r\n8. Appointment of Inspectors. \r\n9. Exemptions. \r\n10. Punishment and procedure. \r\n11. Rules. \r\n12. Repeal and Savings. \r\n \r\n \r\n \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] HORSE-RACE BETTING TAX ACT, 1958 \r\n(IV of 1958) \r\n[10 April 1958] \r\nAn \r\nAct \r\nto consolidate the law relating to the levy of taxes on horse-race betting in \r\n3\r\n[the \r\nPunjab]. \r\nPreamble.– WHEREAS it is expedient to consolidate the law relating to the levy of ","quote_sha256":"595f2f7c4cd9e369771e911b5329e8f29f625bc13cafe26674c78954c8063b27","reader_fragment":"p-0-1771-a429f2a326af1e6e","reader_url":"/laws/punjab-code-f07233144226858b#p-0-1771-a429f2a326af1e6e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"}},{"id":"unresolved-25fb4e906b8431fb1d5e","source":"punjab-code-f07233144226858b","title":"Betting Tax Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":1058,"character_end":1079,"quote":"Betting Tax Act, 1958","quote_sha256":"19e90b626c316a937c99d800c90c57588b60fde56ecabf98cc73f638e28e8e3e","reader_fragment":"p-0-1771-a429f2a326af1e6e","reader_url":"/laws/punjab-code-f07233144226858b#p-0-1771-a429f2a326af1e6e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"},"context_evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":888,"character_end":1309,"quote":" throughout \r\n4\r\n[the Punjab]; \r\n It is hereby enacted as follows:– \r\n1. Short title, extent and commencement .– (1) This Act m ay be called the \r\n5\r\n[Punjab] Horse-race Betting Tax 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 \r\nTribal Areas.] \r\n (3) It shall come into force at once. \r\n2. Definitions.– In this Act unless there is anything repugnant i n the subject or","quote_sha256":"7f2c192e1287439061fe432126a4e5c13800f0dd189ea38c90e5d04045d9cd42","reader_fragment":"p-0-1771-a429f2a326af1e6e","reader_url":"/laws/punjab-code-f07233144226858b#p-0-1771-a429f2a326af1e6e","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"}},{"id":"unresolved-e8b2a779165d4004ffb3","source":"punjab-code-f07233144226858b","title":"Sind Betting Tax Act, 1938","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":21294,"character_end":21320,"quote":"Sind Betting Tax Act, 1938","quote_sha256":"41f1a44ffd05bd19b865a72c292409c9e638c2596bfab43f92557389e544e32b","reader_fragment":"p-21136-22456-b1bd9c5e1c053735","reader_url":"/laws/punjab-code-f07233144226858b#p-21136-22456-b1bd9c5e1c053735","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"},"context_evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":21124,"character_end":21550,"quote":"\r\n9Ibid.  \r\n10For rules, see Gazette of West Pakistan, 1958, Part I, pp. 450-452. \r\n12. Repeal and Savings.– (1) The following enactments are hereby repealed:– \r\n(a) The Sind Betting Tax Act, 1938\r\n1\r\n. \r\n(b) The Punjab Horse-Race Betting Tax Act, 1950\r\n2\r\n. \r\n3\r\n[(c) The Sind Betting Tax Act, 1938\r\n4\r\n as applicable to Karachi District.] \r\n (2) Notwithstanding the repeal of the Acts mentioned in sub -section (1)  \r\neveryt","quote_sha256":"aafd7fc15650b04e0a26f755bf3a7abd958cec55729b60fb4b45b61e0dc5edf5","reader_fragment":"p-19367-21136-db8591208a005987","reader_url":"/laws/punjab-code-f07233144226858b#p-19367-21136-db8591208a005987","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"}},{"id":"unresolved-fce153961ff18e533e22","source":"punjab-code-f07233144226858b","title":"Punjab Horse-Race Betting Tax Act, 1950","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":21337,"character_end":21376,"quote":"Punjab Horse-Race Betting Tax Act, 1950","quote_sha256":"40e6084c5713958ddf0e71cc54b3eab6c7a04b878671d2d7d2aa610e30169397","reader_fragment":"p-21136-22456-b1bd9c5e1c053735","reader_url":"/laws/punjab-code-f07233144226858b#p-21136-22456-b1bd9c5e1c053735","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"},"context_evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":21167,"character_end":21606,"quote":"t Pakistan, 1958, Part I, pp. 450-452. \r\n12. Repeal and Savings.– (1) The following enactments are hereby repealed:– \r\n(a) The Sind Betting Tax Act, 1938\r\n1\r\n. \r\n(b) The Punjab Horse-Race Betting Tax Act, 1950\r\n2\r\n. \r\n3\r\n[(c) The Sind Betting Tax Act, 1938\r\n4\r\n as applicable to Karachi District.] \r\n (2) Notwithstanding the repeal of the Acts mentioned in sub -section (1)  \r\neverything done, action taken, obligation, liability, penalty ","quote_sha256":"1438df0d09923d181ec44d3028cc08da4a84c44492d148851ae668a6f9d7e0dd","reader_fragment":"p-21136-22456-b1bd9c5e1c053735","reader_url":"/laws/punjab-code-f07233144226858b#p-21136-22456-b1bd9c5e1c053735","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"}},{"id":"unresolved-a7076f854e28b96113dc","source":"punjab-code-f07233144226858b","title":"Sind Betting Tax Act, 1938","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":21397,"character_end":21423,"quote":"Sind Betting Tax Act, 1938","quote_sha256":"41f1a44ffd05bd19b865a72c292409c9e638c2596bfab43f92557389e544e32b","reader_fragment":"p-21136-22456-b1bd9c5e1c053735","reader_url":"/laws/punjab-code-f07233144226858b#p-21136-22456-b1bd9c5e1c053735","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"},"context_evidence":{"record_id":"punjab-code-f07233144226858b","text_version_id":"law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","text_sha256":"9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601","character_start":21227,"character_end":21653,"quote":"ngs.– (1) The following enactments are hereby repealed:– \r\n(a) The Sind Betting Tax Act, 1938\r\n1\r\n. \r\n(b) The Punjab Horse-Race Betting Tax Act, 1950\r\n2\r\n. \r\n3\r\n[(c) The Sind Betting Tax Act, 1938\r\n4\r\n as applicable to Karachi District.] \r\n (2) Notwithstanding the repeal of the Acts mentioned in sub -section (1)  \r\neverything done, action taken, obligation, liability, penalty or punishment incurred, \r\ninquiry or proceeding","quote_sha256":"840b762a7a8a775cb47cc13430b62d29666379735d071f61a555ec79d7afaa49","reader_fragment":"p-21136-22456-b1bd9c5e1c053735","reader_url":"/laws/punjab-code-f07233144226858b#p-21136-22456-b1bd9c5e1c053735","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-"}}]}