{
  "schema_version": "qanun-law-text/1",
  "id": "punjab-code-1a05590e67af5462",
  "title": "PUNJAB FINANCE ORDINANCE, 1978",
  "source_collection": "Punjab",
  "content_kind": "stored_law_text",
  "content_extent": null,
  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/UmdSYQo9BzE-",
  "version": null,
  "source_snapshot": "2026-08-06T16:56:21Z",
  "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": "7d940ab4fb253d563c59ee9bf5759c12e227df06528e8bfde8678b3dffe65e4f",
  "source_sha256": "7d940ab4fb253d563c59ee9bf5759c12e227df06528e8bfde8678b3dffe65e4f",
  "text_version_id": "law:punjab-code-1a05590e67af5462:sha256:7d940ab4fb253d563c59ee9bf5759c12e227df06528e8bfde8678b3dffe65e4f",
  "quality_flags": [],
  "encoding": "UTF-8",
  "text": "THE PUNJAB FINANCE ORDINANCE, 1978 \r\n(XIII of 1978) \r\nCONTENTS \r\n1. Short title and commencement \r\n2. Amendment of section 3 of the Punjab Urban Immovab le Property Tax \r\nAct, 1958 (W.P. Act No. V of 1958) \r\n3. Amendment of the Punjab Entertainments Duty Act, 1958 (W.P. Act No.  \r\nX of 1958) \r\n4. Amendment of the Punjab Motor Vehicles Taxation Act, 1958 (W.P. Act \r\nNo. XXXII of 1958) \r\n5. Repealed \r\n6. Amendment of the Punjab Finance Act, 1965 (W.P. Act I of 1965) \r\n7. Amendment of the Punjab Finance Act, 1973 (Punjab Act No. XIV of \r\n1973) \r\n8. Amendment of the Punjab Finance Act, 1977 (Punjab Act No. XV of 1977) \r\n9. Repealed \r\n10. Application of existing laws \r\n11. Bar of suits in Civil Courts \r\n12. Powers to make rules \r\nSCHEDULES \r\n1. FIRST SCHEDULE \r\n2. SECOND SCHEDULE \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ORDINANCE, 1978 \r\n(XIII of 1978) \r\n[27th June, 1978] \r\nAn \r\nOrdinance \r\nto levy and enhance the rates of certain taxes and duties in the Province of the \r\nPunjab. \r\nPreamble.– WHEREAS it is expedient to levy and enhance the rates of certain taxes \r\nand duties in the Province of the Punjab: \r\n NOW, THEREFORE,  in pu rsuance of the Proclamation of F ifth day of July, \r\n1977, read with the Laws (Continuan ce in Force) Order, 1977 (C.M.L.A. Order. No.1 \r\nof 1977), the Governor of the Punjab is pleased to make and promulgate the \r\nfollowing Ordinance:– \r\n1. Short title and commencement. – (1) This Ordinance may be called the \r\nPunjab Finance Ordinance, 1978. \r\n (2) It shall extend to the Province of the Punjab. \r\n (3) It shall come into force on and from the first day of July, 1978. \r\n2. Amendment of section 3 of the Punjab Urban Immovable Property Tax \r\nAct, 1958 (W.P. Act No. V of 1958). – In the Punjab Urban Immovable Property Tax \r\nAct, 1958, in section 3, after sub -section (6), the following new sub -section shall be \r\nadded, namely– \r\n“(7) A rebate equal to five per cent of the amount of annual tax for a \r\nfinancial year will be given if the amount of annual tax is paid in lump \r\nsum on or before the 31st day of August of the financial year.” \r\n3. Amendment of the Punjab Entertainments Duty Act, 1958 (W.P. Act No.  \r\nX of 1958). – In the Punjab Entertainments Duty Act, 1958 in section 3, in sub -\r\nsection (1) for the words “one hundred and twenty -five pe r cent”, the words “one \r\nhundred and fifty per cent” and for the words “one hundred per cent”, the words “one \r\nhundred and twenty-five per cent” shall be substituted. \r\n4. Amendment of the Punjab Motor Vehicles Taxation Act, 1958 (W.P. Act \r\nNo. XXXII of 1958).– In the Punjab Motor Vehicles Taxation Act, 1958,– \r\n(i) in section 3 after sub -section (2), the following new sub -section shall be \r\nadded, namely– \r\n                                                           \r\n1This Ordinance was promulgated by the Governor of the Punjab on 25th June, 1978; and was published in the Punjab Gazette \r\n(Extraordinary), dated 27th June, 1978, pages 773-781. \r\n“(3) A rebate equal to 10 per  cent of the amount of annual tax for a \r\nfinancial year will be given if the amount  of annual tax is paid in \r\nlump sum on or before the 31st day of July of the financial year”. \r\n(ii) for the Sched ule, the Schedule given in the F irst Schedule to this \r\nOrdinance shall be substituted. \r\n2\r\n[5. Amendment of Section 13 of the Punjab Finance Act , 1964 (W.P. Act No. \r\nXXXIV of 1964).– ** * * * ** * ** ].  \r\n6. Amendment of the Punjab Finance Act, 1965 (W.P. Act  No. I of 1965). – \r\nFor the existing section 12 of the Punjab Finance Act, 1965, the following shall be \r\nsubstituted, namely– \r\n“12(1) There shall be levied and collected every year a tax on hotels, payable \r\nby the owner or management thereof, at the following rates:– \r\n(a) In case of hotel charging not less than \r\ntwenty-five rupees and not more than \r\nfifty rupees per lodging unit per day. \r\nTwo rupees and fifty paisa per lodging unit per \r\nday \r\n3\r\n[for the lodging units actually occupied.]  \r\n(b) In case of a hotel charging more than \r\nfifty rupees but not more than one \r\nhundred rupees per lodging unit per \r\nday. \r\nFive rupees per lodging unit per day \r\n4\r\n[for the \r\nlodging units actually occupied.] \r\n(c) In case of a hotel charging more than \r\none hundred rupees but not more than \r\ntwo hundred rupees per lodging unit per \r\nday, \r\nTen rupees per lodging unit per day \r\n5\r\n[for the \r\nlodging units actually occupied.]  \r\n(d) In case of a hotel chargi ng more than \r\ntwo hundred rupees but not more than \r\nthree hundred rupees per lodging unit \r\nper day. \r\nFifteen rupees per lodging unit per day \r\n6\r\n[for \r\nthe lodging units actually occupied.] \r\n(e) In case of a hotel charging more than \r\nthree hundred rupees per lodging  unit \r\nper day. \r\nTwenty rupees per lodging unit per day \r\n7\r\n[for \r\nthe lodging units actually occupied]: \r\nProvided that a hotel at a hill station shall be charged the tax at half the rate \r\napplicable to it. \r\n(2) The tax shall be paid in one or more installments in the manner fixed \r\nby Government. \r\n                                                           \r\n2Repealed by the Punjab Finance (Amendment) Ordinance, 1978 (XIV of 1978 misprinted in the Gazette as XIII); and published \r\nin the Punjab Gazette (Extraordinary), dated 9.7.1978, pages 861-A to 861-B, s.2 (w.e.f. 1.7.1978).  \r\n3Substituted for the words “on seventy-five percent of total number of such lodging units” by the Punjab Finance (Amendment) \r\nOrdinance, 1979 (II of 1979); and published in the Punjab Gazette (Extraordinary), dated 22.1.1979, pages 200-A to 200-B, s.2 \r\n4Ibid. \r\n5Ibid. \r\n6Ibid. \r\n7Substituted for the words “on seventy-five percent of total number of such lodging units” by the Punjab Finance (Amendment) \r\nOrdinance, 1979 (II of 1979) ; and published in the Punjab Gazette (Extraordinary), dated 22.1.1979, pages 200-A to 200-B, s.2 \r\n(3) The assessment and collection of the tax and the assessment of the \r\ntotal number of lodging units shall be made by such agency and in such manner as \r\nmay be prescribed and the assessing authority may for this purpose– \r\n(a) require the owner or the management of a hotel to produce any book of \r\naccounts, documents or other papers in his possession or power which \r\nare believed to contain information relating to the hotel; and \r\n(b) enter, and by written order authorise an officer s ubordinate to him to \r\nenter, any hotel. \r\nExplanation.– In this section, unless there is anything repugnant in the subject or \r\ncontext– \r\n(a) “charges” include charges in respect of fans, air -conditioning, light, \r\nheating, telephone, bedding and all other payment s connected with the \r\nlodging unit except the portion, if any, directly attributable to the supply \r\nof food-stuffs. \r\n(b) “hotel” means an establishment where lodging with or without boarding \r\nor other services are provided for a monetary consideration but shal l \r\nnot include– \r\n(i) any home or hotel maintained exclusively for aged or sick \r\npersons, or, as the case may be, for students, by or under the \r\ncontrol of a charitable, medical or educational institution; and \r\n(ii) any rest house, mess or other premises belongi ng to or in the \r\npossession of the Federal or a Provincial Government, where \r\nlodging, boarding or other services are provided for Government \r\nofficials or members of the Defence Forces; \r\n(c) “lodger” means a person who is in possession or enjoyment of a \r\nresidential accommodation provided by a hotel; \r\n(d) “lodging unit” means a bed or other sleeping accommodation which is, \r\nor is intended to be , provided to a lodger staying over -night in a room \r\nfor lodging; and \r\n(e) “room for lodging” means a room, part of a room or a suite of rooms in \r\na hotel which is normally let as a unit or residential accommodation and \r\nshall include a room or a part of a room or a suite of rooms provided \r\nfree of charge to any person other than a regular employee of the \r\nhotel.” \r\n7. Amendment of the Punjab Finance Act, 1973 (Punjab Act No. XIV of \r\n1973).– For the Second Schedule to the Punjab Finance Act, 1973, the Schedule \r\ngiven in the Second Schedule to this Ordinance shall be substituted. \r\n8. Amendment of the Punjab Finance Act, 1977 (Punjab Act No. XV of \r\n1977).– In the Punjab Finance Act, 1977– \r\n(i) in section 3, after sub -section (4), the following new sub -section shall \r\nbe added, namely– \r\n“(5) A person who fails to pay the tax within the prescribed time, \r\nshall, in addition to the amount of tax, be  liable to pay a penalty \r\nnot exceeding the amount of tax.” \r\n(ii) in the Second Schedule, for entries at serial No.5, the following shall be \r\nsubstituted– \r\n1 2 3 \r\n“5. Contractors who, during the preceding financial year, \r\nsupplied to the Federal or any Provinci al Government or \r\nany Local Authority goods, commodities and services of the \r\nvalue– \r\n \r\n  Rs. \r\n (i) Exceeding Rs.25 lac. 5,000.00 \r\n (ii) Exceeding Rs.10 lac but not exceeding Rs.25 lac. 1,000.00 \r\n (iii) Not exceeding Rs.10 lac. 500.00” \r\n8\r\n[9. Paddy Husking Tax.– * * * * * * * * *   ] \r\n10. Application of existing laws. – Where any tax or duty levied by this \r\nOrdinance is by way of an addition to any existing tax or duty imposed by or under \r\nany enactment or rules in force in the Punjab, the procedure provided in suc h \r\nenactment and rules framed thereunder for the assessment, collection and recovery \r\nof such tax or duty shall, as far as applicable, apply to the assessment, collection \r\nand recovery of additional tax or duty as the case may be. \r\n11. Bar of suits in Civil Courts.– No suit shall lie in any civil court to set aside or \r\nmodify any assessment, levy or collection of a tax or duty made under this \r\nOrdinance and the rules framed thereunder. \r\n12. Powers to make rules. – (1) Government may make rules for carrying into \r\neffect the purposes of this Ordinance and such rules may, among other matters, \r\nprescribe the procedure for the assessment, collection and payment of any tax or \r\nduty levied or the imposition of any penalty under this Ordinance, in so far as the \r\nprocedure is not provided in this Ordinance. \r\n(2) Any rules made or deemed to have been made under the \r\ncorresponding provisions of the Provincial laws concerned shall, as far as may be, \r\ncontinue in force and be deemed to have been made under this Ordinance. \r\n                                                           \r\n8Deleted by the Punjab Finance Ordinance, 2000 (III of 2000) ; and published in the Punjab Gazette (Extraordinary), dated \r\n30.6.2000, pages 587 -595, s.8, which will remain in force under the Provisional Constitution (Amendment) Order 1999 (9 of \r\n1999), Article 4 , notwithstanding the maximum limit of three months prescribed under Article 128 of the Constitution of the \r\nIslamic Republic of Pakistan. \r\nFIRST SCHEDULE \r\n(See SECTION 4) \r\nSerial \r\nNo. \r\nDescription of Motor Vehicles Annual rate of tax \r\n1 2 3 \r\n1. Motor-cycles (including motor scooters) and M otor-cycles with \r\nattachment for pro-pelling the same by mechanical power not exceeding \r\n410 Kg. in unladen weight– \r\nRs. \r\n (a) Bicycles not exceeding 90 Kg. in unladen weight. 52.00 \r\n (b) Bicycles exceeding 90 Kg. in unladen weight. 68.00 \r\n (c) Bicycles drawing a trailer or side-car Rate for \r\nappropriate cycle \r\nplus Rs. 16.00 \r\n (d) Tricycles 68.00 \r\n2. Vehicles (including tricycles ) used for the transport or haulage of goods \r\nor materials weighing more than 410 Kg. in unladen weight:– \r\n \r\n (a) Electrically propelled vehicles not exceeding 1,250 Kg. in \r\nunladen weight. \r\n56.00 \r\n (b) Vehicles with maximum laden capacity upto 2,030 Kg. (incl uding \r\ndelivery vans) \r\n376.00 \r\n (c) Vehicles with maximum laden capacity exceeding 2,030 Kg. but \r\nnot exceeding 4,060 Kg. \r\n628.00 \r\n (d) Vehicles with maximum laden capacity exceeding 4,060 Kg. but \r\nnot exceeding 6,090 Kg. \r\n952.00 \r\n (e) Vehicles with maximum lade n capacity exceeding 6,090 Kg. but \r\nnot exceeding 8,120 Kg. \r\n1,876.00 \r\n (f) Vehicles with maximum laden capacity exceeding 8,120 Kg. 2,828.00 \r\n (g) Vehicles drawing a trailer  Rate for \r\nappropriate \r\nvehicles plus \r\nRs.252.00 \r\n3. Vehicles plying for hire and ordi narily used for the transport of \r\npassengers (taxis and buses) – \r\n \r\n (a) Tram Cars 28.00 \r\n (b) Tricycles propelled by mechanical power (rickshaw cabs) with \r\nseating capacity of not more than 3 persons. \r\n392.00 \r\n (c) Motor vehicles with a seating capacity of mo re than 20 persons \r\nplying for hire exclusively within the limits of a Corporation, \r\nMunicipality or Cantonment. \r\n88.00 \r\nper seat \r\n (d) Mini Buses with a seating capacity of more than 6 and less than \r\n20 persons plying for hire exclusively within the limits of \r\nCorporation, Municipality or Cantonment. \r\n132.00 \r\nper seat \r\n (e) Other vehicles with a seating capacity of not more than 4 \r\npersons. \r\n520.00 \r\nSerial \r\nNo. \r\nDescription of Motor Vehicles Annual rate of tax \r\n1 2 3 \r\n (f) Other vehicles with a seating capacity of more than 4 but not \r\nmore than 6 persons. \r\n652.00 \r\n (g) Other vehicles with a seating capacity of more than 6 persons. \r\n  \r\nExplanation– \r\n        The seating capacity for the purpose of this Article does not \r\ninclude the seats meant for driver and conductor. \r\n168.00 \r\nper seat \r\n4. Motor vehicles other than those mentioned above and having–  \r\n (a) seating capacity of not more than 1 person 132.00 \r\n (b) seating capacity of not more than 3 persons 268.00 \r\n (c) seating capacity of more than 3 persons 96.00 \r\nper seat \r\n Note– Station wagons used for private purposes shall be taxed under \r\nSerial No.4. \r\n \r\n \r\nSECOND SCHEDULE \r\n(See SECTION 7) \r\nSerial \r\nNo. \r\nDescription of fee and relevant rule of the West Pakistan Motor \r\nVehicles Rules 1969 \r\nRate of Fee  \r\n1 2         3           Rs. \r\n1. Fee for the test of competence to drive, under sub-rule(3) of rule 8. 20.00 \r\n2. Fee for a duplicate licence, under sub-rule (6) of rule 13, sub-rule (4) of rule \r\n14 and sub-rule (4) of rule 15 \r\n20.00 \r\n3. Fee for learner’s driving licence, under sub-rule (2) of rule 19. 20.00 \r\n4. Fee for issue of driving licence, under clause (i) of rule 26. 40.00 \r\n5. Fee for renewal of driving licence, under clause (ii) of rule 26–  \r\n (a) where the application for renewal is made within thirty days from the \r\ndate of the expiry of the licence; and \r\n20.00 \r\n (b) where the application for renewal is ma de after thirty days of the date \r\nof the expiry of the licence. \r\n40.00 \r\n6. Fee for duplicate certificate on loss or destruction of certificate of \r\nregistration and certificate of fitness of a vehicle, other than a transport \r\nvehicle, under sub-rule (2) of rule 37. \r\n20.00 \r\n7. Fee for duplicate certificate on loss or destruction of certificate of \r\nregistration and certificate of fitness of transport vehicle, under sub -rule (2) \r\nof rule 38. \r\n30.00 \r\n8. Fee for a duplicate certificate of a defaced or torn certificate of  registration \r\nand certificate of fitness of a transport vehicle, under sub-rule (2) of rule 39. \r\n30.00 \r\n9\r\n[9. Registration fee under Rule 42–  \r\n (a) in respect of a motor -cycle, scooter or a trailer not having more than \r\ntwo wheels and not weighing more than one ton in unladen weight; \r\n200 \r\n (b) in respect of an invalid car or carriage; 100 \r\n (c) in respect of a heavy transport vehicle; 1,500 \r\n (d) in respect of any other vehicle; and 700 \r\n (e) in respect of temporary registration of any vehicle. 100 \r\n10. Fee for transfer of ownership of a motor vehicle , under sub -rule (1) of r ule \r\n47 shall be charged at the following rates:- \r\n \r\n (i) a motorcycle, a scooter and an invalid carriage or a trailer not having \r\nmore than two wheels and not weighing more than one ton in \r\nunladen weight; \r\n100 \r\n                                                           \r\n9Substituted by the Punja b Finance Act, 1990 (I of 1990); and published in the Punjab Gazette (Extraordinary), dated \r\n28.6.1990, pages 1165-A to 1165-G, s.4. \r\nSerial \r\nNo. \r\nDescription of fee and relevant rule of the West Pakistan Motor \r\nVehicles Rules 1969 \r\nRate of Fee  \r\n1 2         3           Rs. \r\n (ii) a heavy transport vehicle; and 1,000 \r\n (iii) any other vehicle 450]",
  "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive",
  "passages": [
    {
      "passage_id": "law:punjab-code-1a05590e67af5462:sha256:7d940ab4fb253d563c59ee9bf5759c12e227df06528e8bfde8678b3dffe65e4f:chars-0-1762:486e8825f58179b50a571c385314ebf785a3821de3f9b5917181c126679b41ad",
      "character_start": 0,
      "character_end": 1762,
      "utf8_byte_start": 0,
      "utf8_byte_end": 1770,
      "passage_sha256": "486e8825f58179b50a571c385314ebf785a3821de3f9b5917181c126679b41ad",
      "reader_fragment": "p-0-1762-486e8825f58179b5"
    },
    {
      "passage_id": "law:punjab-code-1a05590e67af5462:sha256:7d940ab4fb253d563c59ee9bf5759c12e227df06528e8bfde8678b3dffe65e4f:chars-1762-3562:578bf295fada12fe405a6f3280014f884e7e432f2341206c96e8453769b52014",
      "character_start": 1762,
      "character_end": 3562,
      "utf8_byte_start": 1770,
      "utf8_byte_end": 3608,
      "passage_sha256": "578bf295fada12fe405a6f3280014f884e7e432f2341206c96e8453769b52014",
      "reader_fragment": "p-1762-3562-578bf295fada12fe"
    },
    {
      "passage_id": "law:punjab-code-1a05590e67af5462:sha256:7d940ab4fb253d563c59ee9bf5759c12e227df06528e8bfde8678b3dffe65e4f:chars-3562-5296:4f3c9b7f13c1fdab76ca188b86ae849b8208917afb419387fe24c48a5f714af8",
      "character_start": 3562,
      "character_end": 5296,
      "utf8_byte_start": 3608,
      "utf8_byte_end": 5348,
      "passage_sha256": "4f3c9b7f13c1fdab76ca188b86ae849b8208917afb419387fe24c48a5f714af8",
      "reader_fragment": "p-3562-5296-4f3c9b7f13c1fdab"
    },
    {
      "passage_id": "law:punjab-code-1a05590e67af5462:sha256:7d940ab4fb253d563c59ee9bf5759c12e227df06528e8bfde8678b3dffe65e4f:chars-5296-7075:3f5f96d18df68d232e1c15e01a7038c7d75c4558b7102cbdbf46affb3039868e",
      "character_start": 5296,
      "character_end": 7075,
      "utf8_byte_start": 5348,
      "utf8_byte_end": 7151,
      "passage_sha256": "3f5f96d18df68d232e1c15e01a7038c7d75c4558b7102cbdbf46affb3039868e",
      "reader_fragment": "p-5296-7075-3f5f96d18df68d23"
    },
    {
      "passage_id": "law:punjab-code-1a05590e67af5462:sha256:7d940ab4fb253d563c59ee9bf5759c12e227df06528e8bfde8678b3dffe65e4f:chars-7075-8861:e1a88bdb00398eb97c29da68f9459c25139b0643cddd063fb5d11931cb69021f",
      "character_start": 7075,
      "character_end": 8861,
      "utf8_byte_start": 7151,
      "utf8_byte_end": 8969,
      "passage_sha256": "e1a88bdb00398eb97c29da68f9459c25139b0643cddd063fb5d11931cb69021f",
      "reader_fragment": "p-7075-8861-e1a88bdb00398eb9"
    },
    {
      "passage_id": "law:punjab-code-1a05590e67af5462:sha256:7d940ab4fb253d563c59ee9bf5759c12e227df06528e8bfde8678b3dffe65e4f:chars-8861-10608:faf9f2836682afa598adf60a2571d71eae651189627558f458f1a815c146f50a",
      "character_start": 8861,
      "character_end": 10608,
      "utf8_byte_start": 8969,
      "utf8_byte_end": 10726,
      "passage_sha256": "faf9f2836682afa598adf60a2571d71eae651189627558f458f1a815c146f50a",
      "reader_fragment": "p-8861-10608-faf9f2836682afa5"
    },
    {
      "passage_id": "law:punjab-code-1a05590e67af5462:sha256:7d940ab4fb253d563c59ee9bf5759c12e227df06528e8bfde8678b3dffe65e4f:chars-10608-12346:6692979af870fd409793fe9c5cb56eb1f6baf261bdce00053b6009da056730af",
      "character_start": 10608,
      "character_end": 12346,
      "utf8_byte_start": 10726,
      "utf8_byte_end": 12470,
      "passage_sha256": "6692979af870fd409793fe9c5cb56eb1f6baf261bdce00053b6009da056730af",
      "reader_fragment": "p-10608-12346-6692979af870fd40"
    },
    {
      "passage_id": "law:punjab-code-1a05590e67af5462:sha256:7d940ab4fb253d563c59ee9bf5759c12e227df06528e8bfde8678b3dffe65e4f:chars-12346-14101:86e5ccb438e8c8cffdb6895ad801ceef2fd14cd0ecf25f266fd53ad1a7f6c887",
      "character_start": 12346,
      "character_end": 14101,
      "utf8_byte_start": 12470,
      "utf8_byte_end": 14233,
      "passage_sha256": "86e5ccb438e8c8cffdb6895ad801ceef2fd14cd0ecf25f266fd53ad1a7f6c887",
      "reader_fragment": "p-12346-14101-86e5ccb438e8c8cf"
    },
    {
      "passage_id": "law:punjab-code-1a05590e67af5462:sha256:7d940ab4fb253d563c59ee9bf5759c12e227df06528e8bfde8678b3dffe65e4f:chars-14101-15879:89964f518634ddf4c71f98465dcc55dad825bc9d455813c40527c50612144113",
      "character_start": 14101,
      "character_end": 15879,
      "utf8_byte_start": 14233,
      "utf8_byte_end": 16015,
      "passage_sha256": "89964f518634ddf4c71f98465dcc55dad825bc9d455813c40527c50612144113",
      "reader_fragment": "p-14101-15879-89964f518634ddf4"
    },
    {
      "passage_id": "law:punjab-code-1a05590e67af5462:sha256:7d940ab4fb253d563c59ee9bf5759c12e227df06528e8bfde8678b3dffe65e4f:chars-15879-16143:058be1926ad76a6716d5f3163e0201e9450f5e5c09bc6b6094e15ef277cddbef",
      "character_start": 15879,
      "character_end": 16143,
      "utf8_byte_start": 16015,
      "utf8_byte_end": 16279,
      "passage_sha256": "058be1926ad76a6716d5f3163e0201e9450f5e5c09bc6b6094e15ef277cddbef",
      "reader_fragment": "p-15879-16143-058be1926ad76a67"
    }
  ]
}