{
  "schema_version": "qanun-law-text/1",
  "id": "punjab-code-0c48f7d7d4db01f7",
  "title": "PUNJAB FINANCE ACT, 2012",
  "source_collection": "Punjab",
  "content_kind": "stored_law_text",
  "content_extent": null,
  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/UmcFMAI8AjQ-",
  "version": null,
  "source_snapshot": "2026-08-06T16:56:10Z",
  "legal_status": "not independently verified",
  "text_quality": "Complete stored UTF-8 TXT file recovered byte-for-byte from owned Drive. Source transcription retained verbatim; legal completeness, OCR accuracy and current consolidation unverified.",
  "text_sha256": "2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b",
  "source_sha256": "2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b",
  "text_version_id": "law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b",
  "quality_flags": [],
  "encoding": "UTF-8",
  "text": "THE PUNJAB FINANCE ACT 2012 \r\n(XLI of 2012) \r\nCONTENTS \r\n1. Short title, extent and commencement  \r\n2. Amendment in Act II of 1899 \r\n3. Amendment in Act V of 1958 \r\n4. Amendment in Act XXXII of 1958 \r\n5. Amendment in Act XV of 1977 \r\n6. Amendment in Act XV of 2010 \r\n7. Amendment in Act XV of 2011 \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT 2012 \r\n(XLI of 2012) \r\n[25th June, 2012] \r\nAn \r\nAct \r\nto amend certain laws relating to taxes and duties in the Punjab. \r\nPreamble.– Whereas, it is expedient to amend certain laws relating to tax and duties \r\nin the Punjab and connected matters;  \r\nIt is enacted as follows:– \r\n1. Short title, extent and co mmencement.– (1) This Act may be cited as the \r\nPunjab Finance Act 2012.  \r\n(2) It extends to whole of the Punjab. \r\n(3) It shall come into force on the first day of July 2012. \r\n2. Amendment in Act II of 1899.– In the Stamp Act, 1899 (II of 1899): \r\n(a) in section 27-A, in sub-section (1), for the expression “Articles 23, 31 or \r\n33”, the expression “Articles 23, 27 -A, 31 or 33” shall be substituted; \r\nand \r\n(b) in Schedule I, in Article 45, in column 3, after the proviso, the following \r\nException shall be inserted: \r\n“Exception.– Notwithstanding anything contained herein, a fixed stamp \r\nduty of five hundred rupees shall be charged in respect of an instrument \r\nof partition relating to an urban or rural property including agricultural \r\nland, which is partly or wholly based on opening of inheritance.”   \r\n3. Amendment in Act V of 1958. – In the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958): \r\n(a) in section 2, for clause (h), the following shall be substituted: \r\n“(h) “tax” means the tax  leviable under the Act and includes the  late \r\npayment surcharge in terms of section 12;”  \r\n(b) in section 3, in sub -section (5), for the expression “31 st day of August”, \r\nthe expression “30th  day of September” shall be substituted;  \r\n(c) for section 12, the following shall be substituted: \r\n                                                           \r\n1This Act was passed by the Punjab Assembly on 21 st  June, 2012; assented to by the Governor of the Punjab on 25 h   June, \r\n2012; and, was published in the Punjab Gazette (Extraordinary), dated 25th   June, 2012, pages 41719-41724. \r\n“12.  Payment of Tax and late payment surcharge .– (1) Subject to \r\nsub-section (2), the tax shall be paid on yearly basis on or before 30 th \r\nday of September of the year for which the tax pertains. \r\n(2) The Government may, by notification in the official \r\nGazette, direct that the tax in any rating area for any specified period \r\nshall be paid separately. \r\n(3) In addition to the proceedings for the recovery of the tax \r\nunder this Act, a late payment surcharge at the rate of one per cent of \r\nthe gross payable tax shall stand imposed on th e first day of every \r\nmonth of delay if the tax payable for any year is not paid by 3 0th day of \r\nSeptember of the said year: \r\nProvided the late payment surcharge on the arrears of tax as on \r\n30th day of June 2012 shall stand levied on and from 1 st day of July \r\n2012.”; and \r\n(d) in section 16, after the expression “section 3”, wherever occur, the \r\nexpression “or the late payment surcharge levied under section 12” \r\nshall be inserted. \r\n4. Amendment in Act XXXII of 1958. – In the Punjab Motor Vehicles Taxation \r\nAct, 1958 (XXXII of 1958): \r\n(a) in section 3, in sub-section (1), in the last proviso, after the word \r\n“cabin”, the words “or a motor vehicle (motor car or jeep ) up to 1000 \r\nCC” shall be inserted; and \r\n(b) in the Schedule, in  Sr.No. 4: \r\n(i) in column No.2, in para (b), for the entry at (i), the following shall \r\nbe substituted:– \r\n“(i) A lump sum tax of rupees ten thousand shall be charged \r\nfor motorcars and jeeps up to 1000cc at the time of \r\nregistration: \r\nProvided that in case of a motor vehicle registered before 1 st \r\nday of July 2012, the amount of tax already paid shall be \r\ndeducted from the payable tax of rupees ten thousand and the \r\nremaining amount shall be paid lump sum at the time of \r\npayment of the tax due.”; and \r\n(ii) in column No.3, the expression “Rs.600/ - per annum ” shall be \r\nomitted. \r\n5. Amendment in Act XV of 1977  .– In the Punjab Finance Act 1977 (XV of \r\n1977), in  the Second Schedule, at S.No.1 , in colum 2, for the expression \r\n“Companies registered under Companies Ordinance, 1984 with paid up capital–“, the \r\nexpression “Com panies registered under the Companies Ordinance, 1984 , \r\nmodarabas, mutual fund s or any other bod ies corporate with the paid -up capital or, \r\nas the case may be, the reserves in the preceding year–“shall be substituted.  \r\n6. Amendment in Act XV of 2010. – In the  Punjab Finance Act 2010 (VI of \r\n2010), for section 6, the following shall be substituted:– \r\n“6. Capital value tax on immovable property .– (1) This section shall \r\nhave effect notwithstanding anything contained in any other law. \r\n(2) For purposes of this section– \r\n(a) “association of persons” includes a firm, a Hindu undivided \r\nfamily, a juridical person and a body of persons formed under a \r\nforeign law, but does not include a company; \r\n(b) “Board of Revenue” means the Board of Revenue established \r\nunder the Punjab Board of Revenue Act, 1957 (XI of 1957); \r\n(c) “Collector” means the Collector of the district appointed under \r\nthe Punjab Land Revenue Act, 1967 (XVII of 1967) and includes \r\nthe Collector of a subdivision or any other officer specially \r\nempowered by the Board of Re venue to exercise and perform \r\nthe functions of Collector; \r\n(d) “company” means– \r\n(i) a company as defined in the Companies Ordinance, \r\n1984 (XLVII of 1984); \r\n(ii) a body corporate formed by or under any law in Pakistan; \r\n(iii) a modarba; \r\n(iv) a body incorporate d by or under the law of a country \r\noutside Pakistan relating to incorporation of companies; \r\n(v) a trust, a co -operative society or a finance society or any \r\nother society established or constituted by or under any \r\nlaw; and \r\n(vi) a foreign association, whethe r incorporated or not, which \r\nthe Government has, by general or special order, \r\ndeclared to be a company for  purposes of this section ; \r\n(e) “Government” means Government of the Punjab; \r\n(f) “person” includes– \r\n(i) an individual; \r\n(ii) an association of persons; \r\n(iii) a company; \r\n(iv) a foreign government; \r\n(v) a political subdivision of foreign government; and  \r\n(vi) a public international organization; \r\n(g) “recorded value” means the value declared by the \r\ntransferee in the instrument , provided that the declared \r\nvalue of the property shall not be less than the value \r\nspecified in the valuation table notified by the Collector  of \r\nthe district; \r\n(h) “registration authority” includes the person responsible \r\nfor registering or attesting or recording the transfer of an \r\nimmovable property or of the right to use an immovable \r\nproperty for more than twenty years, and in the case of a \r\ncooperative society  or a private housing society , its \r\nprincipal officer s including president, secretary, \r\naccountant or any similar officer declared by the Collector \r\nas the principal officer of the society; \r\n(i) “tax” means capital value tax and includes any penalty, \r\nfee and charge or any sum or amount leviable or payable \r\nunder this section;  \r\n(j) “urban area” means an area which is – \r\n(i) a rating area under  the Punjab Urban Immovable \r\nProperty Tax Act, 1958  (V of 1958)  except the area \r\nwhere the rate of tax is zero in terms of section 117 \r\nof the Punjab Local Government Ordinance, 2001 \r\n(XIII of 2001); or \r\n(ii) an area notified by the Board of Revenue in the \r\nofficial Gazette. \r\n(3) A tax on the capital value of an immovable property shall be \r\npayable by a person who acquires an immovable property by purchase, gift, \r\nexchange or power of attorney , surrender or relinquishment of right by the \r\nowner or a right to use thereof for twenty years or more or renewal of lease so \r\nthat the total period of lease in favour of the same lessee is twenty years or \r\nmore at the rates specified in sub-section (5). \r\n(4) The tax shall not be payable if– \r\n(a) immovable property is acquired through inheritance; or \r\n(b) immovable property is acquired through gift between \r\nspouses, father , mother, son, daughter, grandparents \r\nand grandchildren, siblings, or from one wife  or widow to \r\nanother wife or widow of the same husband; or \r\n(c) power of attorney is executed be tween spouses or from \r\none wife or widow to another wife or widow of the same \r\nhusband, or father, mother, son, daughter, grandparents, \r\ngrandchildren and siblings. \r\n(5) The rate of tax in respect of immovable property is as under:– \r\n(a) Immovable property  other than commercial  or industrial \r\nproperty, plaza or multi -storeyed building situated in \r\nurban area measuring at least two hundred and fifty \r\nsquare yards or ten marla, whichever is less – \r\nNo.  Description Rate of tax \r\n(i) Where the value of the \r\nimmovable property is \r\nrecorded. \r\nTwo percent of the \r\nrecorded value of \r\nthe landed area. \r\n(ii) Where the value of the One hundred \r\nimmovable property is not \r\nrecorded. \r\nrupees per square \r\nfeet of the landed \r\narea. \r\n(iii) Where the immovable \r\nproperty is a constructed \r\nproperty. \r\nTen rupees per \r\nsquare feet of the \r\nconstructed area in \r\naddition to the value \r\nworked out above. \r\n(b) Commercial or industrial immovable property other than plaza or \r\nmulti-storeyed building of any size situated in an urban area:  \r\nNo. Description Rate of tax \r\n(i) Where the value of the \r\nimmovable property is recorded. \r\nTwo per  cent of the \r\nrecorded value of the \r\nlanded area. \r\n(ii) Where the value of the \r\nimmovable property is \r\nnot recorded. \r\nOne hundred rupees \r\nper square feet of the \r\nlanded area. \r\n(iii) Where the immovable \r\nproperty is a constructed \r\nproperty. \r\nTen rupees per \r\nsquare feet of the \r\nconstructed area in \r\naddition to the value \r\nworked out above. \r\n(c)  Immovable property whether c ommercial, residential or \r\ncomposite in plazas and multi-storeyed buildings of any size \r\nsituated in an urban area: \r\nNo. Description Rate of tax \r\n(i) Where the value of the \r\nimmovable property is recorded. \r\nTwo percent of the \r\nrecorded value of \r\nthe immovable \r\nproperty or one \r\nhundred rupees per \r\nsquare feet of the \r\nconstructed area, \r\nwhichever is higher. \r\n(ii) Where the value of the \r\nimmovable property is not \r\nrecorded. \r\nOne hundred rupees \r\nper square feet of \r\nthe constructed area \r\nof the immovable \r\nproperty. \r\n(6) The tax shall be collected  at the time of registering or attesting \r\nthe transfer by the person res ponsible for registering or attesting the transfer \r\nof the immovable property for which the tax is payable. \r\n(7) The registration authority or any other person mentioned in sub-\r\nsection ( 6) shall submit to the Collector a monthly statement by 10 th of the \r\nsucceeding month in such Form as may be prescribed.  \r\n(8) In case the statement mentioned in sub -section ( 7) is not \r\nsubmitted within the prescribed time, Collector of the district  may impose a \r\npenalty on the registration authority or any other person mentioned in sub -\r\nsection (6) up to rupees one hundred thousand.  \r\n(9) The Collector of the district or any authority to whom he is \r\nsubordinate, may himself  or through a person or agent appointed by him for \r\nthe purpose conduct or cause to be conducted the audit of the capital value \r\ntax including examination of accounts and records of that registration authority \r\nor any other person  mentioned in sub -section (6) and may make an \r\nassessment of the tax on the basis of such audit.  \r\n(10) The Collector may, by notice in writing, require any person–  \r\n(a) to furnish to the Collector or an officer authorised by him any \r\ninformation or produce any accounts, documents or computer \r\nstored information in his possession and relevant to the tax \r\nspecified in the notice; and \r\n(b) to attend at  such time and place as mentioned in the notice for \r\npurposes of examin ing him on oath by the Collector or the \r\nauthorised officer in respect of the matters relating to the tax. \r\n(11) The Collector may impound any accounts or documents \r\nproduced in terms of su b-section (10) and retain the  documents so long as \r\nmay be deemed necessary for purposes of examination. \r\n(12) Where a hard copy or computer disk of information stored on a \r\ncomputer is not made available as required under sub-section ( 10), the \r\nCollector may require production of the computer on which the information is \r\nstored, and impound and retain the computer for such period as may be \r\nnecessary. \r\n(13) For purposes of this section, the Collector shall have the same \r\npowers as are vested in a Court under the C ode of Civil Procedure, 1908 (V \r\nof 1908), in respect of the following matter:–  \r\n(i) enforcing the attendance of any person and examining the \r\nperson on oath or affirmation; \r\n(ii) compelling the production of any accounts, records, computer \r\nstored information, or computer;  \r\n(iii) receiving evidence on affidavit; or \r\n(iv) issuing commissions for the examination of witnesses. \r\n(14) Where a registration authority or any other person mentioned in \r\nsub-section (6) fails to– \r\n(i) furnish prescribed monthly statement; or  \r\n(ii) provide information or produce documents or record in terms of \r\nsub-section ( 10) within the stipulated time, Collector of the \r\ndistrict may make an assessment of the tax on the basis of the \r\ninformation or material available to him. \r\n(15) As soon as may be  after maki ng an assessment under sub -\r\nsection (9) or sub-section (14), Collector of district shall issue the assessment \r\norder to the registration authority or any other person, stating– \r\n(i) the amount of tax due; \r\n(ii) the time, place and manner of filing an  appeal against the \r\nassessment order. \r\n(16) The powers under sub -section (9) or sub-section (14) shall not \r\nbe exercised after the expiry of five years from the conclusion of the financial \r\nyear to which the assessment relates.      \r\n(17) Where the tax is not collected from the person liable to pay it, \r\nthe tax may be collected by an officer designated by the Board of Revenue in \r\nthis behalf from the said person and the provisions of the Punjab Land \r\nRevenue Act 1967 (XVII of 1967)  shall, so far as may be, apply to the \r\ncollection of the tax as they apply to the recovery of arrears of land revenue. \r\n(18) Where any person fails to collect the tax or having collected fails \r\nto deposit the tax into the Government Treasury, he shall be personally liable to \r\npay the tax along with def ault surcharge at the rate of fifteen percent per \r\nannum for the period for which such tax or part thereof remains unpaid, and the \r\nCollector may recover it from the said person as arrears of land revenue after \r\ngiving him an opportunity of hearing. \r\n(19) Where, at the time of recovery of tax under sub-section (18), it is \r\nestablished that the tax collected from the person has meanwhile been paid \r\nby the person liable to tax, no recovery shall be made from the person who \r\nhad failed to collect the tax but the said  person shall be liable to pay default \r\nsurcharge at the rate of fifteen percent per annum from the date he failed to \r\ncollect the tax to the date the tax was paid. \r\n(20) A person personally liable for any amount of tax under sub-section \r\n(18) as a result of failing to collect the tax shall be entitled to recover the tax from \r\nthe person from whom the tax should have been collected. \r\n(21) The recovery of tax under sub -section (17) does not absolve a \r\nperson who failed to collect the tax from any other legal action  in relation to \r\nthe failure or from a charge of default surcharge. \r\n(22) The order passed by an officer under this section shall be \r\ndeemed to be an order passed by a Revenue Officer under the Punjab Land \r\nRevenue Act, 1967 (XVII of 1967). \r\n(23) The provisions of sections 13 and 14 of the Punjab Land Revenue \r\nAct 1967 (XVII of 1967), shall apply to the cases under this section. \r\n(24) For purposes of appeal, review or revision, an order passed \r\nunder this section shall be deemed to be an order of a Revenue Officer within \r\nthe meanings of sections 161, 162, 163 and 164 of the Punjab Land Revenue \r\nAct 1967 (XVII of 1967). \r\n(25) Where the tax has been recovered from a person not liable to \r\npay the same or in excess of the amount actually payable, an application \r\nmay, in wri ting, be made to the Collector for the refund of the tax or the \r\nexcess amount. \r\n(26) The proceeds of the tax collected under this section shall be \r\ncredited to the Provincial Consolidated Fund under the head specified by the \r\nGovernment. \r\n(27) The Board of Rev enue may, by notification in the official \r\nGazette, make provisions relating to the collection and recovery of the tax or \r\nregarding any ancillary matters. \r\n(28) The Government may, by notification in the official Gazette, \r\nexempt a class of immovable property  or a class of persons or a mode of \r\ntransfer of property from the levy or recovery of the tax subject to such \r\nconditions as may be specified in the notification. \r\n7. Amendment in Act XV of 2011. – In the Punjab Finance Act 2011 (XV of \r\n2011) – \r\n(a) in section 6 – \r\n(i) for sub-section (1), the following shall be substituted and shall \r\nbe deemed to have always been so substituted – \r\n“(1) This section shall have effect, notwithstanding \r\nanything contained in any other law. \r\n(1A) The provisions of this section shall not apply to the \r\nrating areas in terms of the Punjab Urban Immovable Property \r\nTax Act, 1958 (V of 1958) where the property tax is levied but \r\nshall apply to the rating areas which are zero rated in terms of \r\nsection 117 of the Punjab Local Government Ordinance,  2001 \r\n(XIII of 2001).”  \r\n(ii) in sub-section (2), in clause (c), the full stop shall be replaced by \r\na semi-colon and the following new clause shall be inserted:– \r\n“(d) “total minimum area” mean s the total land area including \r\nthe area under farming even thoug h the farm house  is \r\nconstructed on a portion of such area of land.”; \r\n(b) in section 7 – \r\n(i) in sub-section (2), for clauses (b) and (c), the following shall be \r\nsubstituted:– \r\n“(b) “amenities” include facilities of sports, swimming, \r\ngymnasium, fitness, confe rences, ceremonies, musical \r\nconcerts and other social amenities; \r\n(c) “club” means an association or organization offering \r\nmembers amenities, services, meals or temporary \r\nresidence with initial membership fee of rupees two \r\nhundred thousand for any category of members and \r\nnotified as club by the Government; \r\n(d) “initial membership fee” includes all subscriptions or \r\npayments, charges, donations  made by an applicant for \r\nmembership of the club; \r\n(e) “Government” means Government of the Punjab; and \r\n(f) “services” means all types of services provided by the \r\nclub and includes goods sold at the club premises.” \r\n(ii) after sub-section (3), the following shall be inserted:– \r\n“(3A) Notwithstanding a ny reduction of initial \r\nmembership fee after the club has been notified und er sub -\r\nsection (2) , the club shall remain notified and the cess under \r\nthis section shall continue to be levied on such club. \r\n(3B) If a club is notified for purposes of this section, the \r\ncess shall be levied on actual initial membership paid by the \r\napplicant. \r\n(3C) The cess shall be levied on the services provided \r\nto any person or a member regardless of the date of \r\nmembership.”",
  "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive",
  "passages": [
    {
      "passage_id": "law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b:chars-0-1760:7cf56729547f302160c98c5c48b703e03e682ba0d30e4f2b36634c24e621a885",
      "character_start": 0,
      "character_end": 1760,
      "utf8_byte_start": 0,
      "utf8_byte_end": 1792,
      "passage_sha256": "7cf56729547f302160c98c5c48b703e03e682ba0d30e4f2b36634c24e621a885",
      "reader_fragment": "p-0-1760-7cf56729547f3021"
    },
    {
      "passage_id": "law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b:chars-1760-3545:efe8faa76703960144766cf663ba3198f139946ec76521383af02d08679e3834",
      "character_start": 1760,
      "character_end": 3545,
      "utf8_byte_start": 1792,
      "utf8_byte_end": 3609,
      "passage_sha256": "efe8faa76703960144766cf663ba3198f139946ec76521383af02d08679e3834",
      "reader_fragment": "p-1760-3545-efe8faa767039601"
    },
    {
      "passage_id": "law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b:chars-3545-5332:8430cfb04ad9bedcac6a67d8dac1247019bf5559a65ce2b1a0951e5f7be47400",
      "character_start": 3545,
      "character_end": 5332,
      "utf8_byte_start": 3609,
      "utf8_byte_end": 5442,
      "passage_sha256": "8430cfb04ad9bedcac6a67d8dac1247019bf5559a65ce2b1a0951e5f7be47400",
      "reader_fragment": "p-3545-5332-8430cfb04ad9bedc"
    },
    {
      "passage_id": "law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b:chars-5332-7120:44c58dca8b2a0da87b543e4f10c5f6aafc55cca0834e3f10e2d7bb8c4baed9bc",
      "character_start": 5332,
      "character_end": 7120,
      "utf8_byte_start": 5442,
      "utf8_byte_end": 7254,
      "passage_sha256": "44c58dca8b2a0da87b543e4f10c5f6aafc55cca0834e3f10e2d7bb8c4baed9bc",
      "reader_fragment": "p-5332-7120-44c58dca8b2a0da8"
    },
    {
      "passage_id": "law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b:chars-7120-8917:be301d225acedf117fc922c445b0b86c2cbba9df15d72d77833ecf0fd517897a",
      "character_start": 7120,
      "character_end": 8917,
      "utf8_byte_start": 7254,
      "utf8_byte_end": 9067,
      "passage_sha256": "be301d225acedf117fc922c445b0b86c2cbba9df15d72d77833ecf0fd517897a",
      "reader_fragment": "p-7120-8917-be301d225acedf11"
    },
    {
      "passage_id": "law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b:chars-8917-10701:fcb5d9e882a354e9f2b48abbd5c516019c7db29b26a18c81b53cc88ac1161ba6",
      "character_start": 8917,
      "character_end": 10701,
      "utf8_byte_start": 9067,
      "utf8_byte_end": 10851,
      "passage_sha256": "fcb5d9e882a354e9f2b48abbd5c516019c7db29b26a18c81b53cc88ac1161ba6",
      "reader_fragment": "p-8917-10701-fcb5d9e882a354e9"
    },
    {
      "passage_id": "law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b:chars-10701-12496:3134a635445f3dc2ee91d4a0cb13a56b10dc6dea2b5067af4f4b4cec91f34b3e",
      "character_start": 10701,
      "character_end": 12496,
      "utf8_byte_start": 10851,
      "utf8_byte_end": 12648,
      "passage_sha256": "3134a635445f3dc2ee91d4a0cb13a56b10dc6dea2b5067af4f4b4cec91f34b3e",
      "reader_fragment": "p-10701-12496-3134a635445f3dc2"
    },
    {
      "passage_id": "law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b:chars-12496-14238:5d83c7dff498dee61bff4721fda7b3ff15f5df41c0aa908e95a52d2c17ed1b44",
      "character_start": 12496,
      "character_end": 14238,
      "utf8_byte_start": 12648,
      "utf8_byte_end": 14396,
      "passage_sha256": "5d83c7dff498dee61bff4721fda7b3ff15f5df41c0aa908e95a52d2c17ed1b44",
      "reader_fragment": "p-12496-14238-5d83c7dff498dee6"
    },
    {
      "passage_id": "law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b:chars-14238-16025:d9fcbedc433bea83730c2dbb891c40dda3c855d2dd80aa7a315ec66b6fe466c8",
      "character_start": 14238,
      "character_end": 16025,
      "utf8_byte_start": 14396,
      "utf8_byte_end": 16183,
      "passage_sha256": "d9fcbedc433bea83730c2dbb891c40dda3c855d2dd80aa7a315ec66b6fe466c8",
      "reader_fragment": "p-14238-16025-d9fcbedc433bea83"
    },
    {
      "passage_id": "law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b:chars-16025-17778:958fa740cece80eebd92e6f070869dbe8f1ad15e2d63dcc3b2fde252e6058136",
      "character_start": 16025,
      "character_end": 17778,
      "utf8_byte_start": 16183,
      "utf8_byte_end": 17946,
      "passage_sha256": "958fa740cece80eebd92e6f070869dbe8f1ad15e2d63dcc3b2fde252e6058136",
      "reader_fragment": "p-16025-17778-958fa740cece80ee"
    },
    {
      "passage_id": "law:punjab-code-0c48f7d7d4db01f7:sha256:2dd4ac7d864075b367cbfc59ebda3208372c68860781bb921aaaa4d35de6bc0b:chars-17778-19567:e09436bba533466ef6e61e605eb1e2c7cb40e835182c7cea5b9ddb099f5f96ad",
      "character_start": 17778,
      "character_end": 19567,
      "utf8_byte_start": 17946,
      "utf8_byte_end": 19781,
      "passage_sha256": "e09436bba533466ef6e61e605eb1e2c7cb40e835182c7cea5b9ddb099f5f96ad",
      "reader_fragment": "p-17778-19567-e09436bba533466e"
    }
  ]
}