{ "schema_version": "qanun-law-text/1", "id": "punjab-code-8830d240de18470c", "title": "PUNJAB PROVINCIAL ASSEMBLY DEPUTY SPEAKER (SALARY, ALLOWANCES AND PRIVILEGES) ACT, 1975", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/UWQFN1BvBjM-", "version": null, "source_snapshot": "2026-08-06T16:59:42Z", "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": "c0b6cb3aad686dcac25bf78b2879dbfc7a0e1f0c62d943612ea8a046deafe073", "source_sha256": "c0b6cb3aad686dcac25bf78b2879dbfc7a0e1f0c62d943612ea8a046deafe073", "text_version_id": "law:punjab-code-8830d240de18470c:sha256:c0b6cb3aad686dcac25bf78b2879dbfc7a0e1f0c62d943612ea8a046deafe073", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB PROVINCIAL ASSEMBLY DEPUTY SPEAKER \r\n(SALARY, ALLOWANCES AND PRIVILEGES) ACT, 1975 \r\n(XLIII of 1975) \r\nCONTENTS \r\n1. Short title and commencement \r\n2. Definitions \r\n3. Salary \r\n3-A. Equipment allowance \r\n4. Allowances on taking up and laying down the office \r\n5. Sumptuary allowance \r\n6. Transport \r\n7. Official residence \r\n8. Travelling allowance for touring in Pakistan \r\n8A. Financial assistance in case of death \r\n9. Daily allowance and accommodation \r\n10. Controlling officer \r\n11. Medical facilities \r\n11-A. [Omitted] \r\n11-B. Discretionary Grant \r\n11-C. Telephone \r\n11-D. Tour abroad \r\n11-E. [Omitted] \r\n11-F. Holidaying abroad \r\n11-G. Rules \r\n12. Charge report \r\n13. General \r\n14. Repeal \r\n15. Repeal of Punjab Ordinance No. XVI of 1975 \r\nTEXT \r\n1\r\nTHE PUNJAB PROVINCIAL ASSEMBLY DEPUTY SPEAKER (SALARY, \r\nALLOWANCES AND PRIVILEGES) ACT, 1975 \r\n(XLIII of 1975) \r\n[19th July, 1975] \r\nAn \r\nAct \r\nto provide for the salary, allowances and privileges of the Deputy Speaker of the \r\nProvincial Assembly of the Punjab. \r\nPreamble.– WHEREAS it is expedient to provide for the salary, allowances and \r\nprivileges of the Deputy Speaker of the Provincial Assembly of the Punjab; \r\n It is hereby enacted as follows:– \r\n1. Short title and commencement .– (1) This Act may be called the Punjab \r\nProvincial Assembly Deputy Speaker (Salary, Allowances and Privileges) Act, 1975. \r\n (2) It shall come into force at once, but shall be deemed to have taken \r\neffect on and from the first day of March, 1975. \r\n2. Definitions.– (1) In this Act, unless the context otherwise requires , the \r\nfollowing expressions shall have the meanings hereby respectively assigned to \r\nthem, that is to say– \r\n(a) “Constitution” means the Cons titution of the Islamic Republic of \r\nPakistan; \r\n(b) “Deputy Speaker” means the Deputy Speaker of the Provincial \r\nAssembly of the Punjab; \r\n(c) “family” means the wife and children residing with and wholly \r\ndependent upon the Deputy Speaker; \r\n2[(cc) “Finance Commi ttee” means the Finance Committee of Provincial \r\nAssembly of the Punjab;] \r\n(d) “Government” means the Government of the Punjab; \r\n(e) “maintenance” in relation to a residence includes the payment of local \r\nrates, taxes and the provision of electricity and water; and \r\n(f) “official residence” means the house reserved from time to time for \r\nresidence by the Deputy Speaker and includes out -houses and \r\ngardens appurtenant thereto. \r\n (2) Words and expressions used but not defined in this Act shall have the \r\nsame meanings as are assigned to them in the Constitution. \r\n3\r\n[3. Salary.– (1) The salary of the Deputy Speaker shall be \r\n4\r\n[\r\n5\r\n[seven hundred and \r\nseventy-five] thousand] rupees per month. \r\n \r\n1This Act was passed by the Punjab Assembly on 26th June, 1975; assented to by the Governor of the Punjab on 17th July, \r\n1975; and, published in the Punjab Gazette (Extraordinary), dated 19th July, 1975, pages 995-G to 995-L. \r\n2Inserted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab Gazette (Extraordinary), \r\ndated: 12 November 2025, pp 2363-2368, s.7(d)(i). \r\n3Substituted by the Punjab Revision of Emoluments of Public Representatives Act 2006 (IX of 2006) ; and published in the \r\nPunjab Gazette (Extraordinary), dated 21.7.2006, pages 205-209, s.3. \r\n4Substituted for the words “thirty five thousand” by the Punjab Public Repr esentatives‟ Laws (Amendment) Act 2019 (XVI of \r\n2019), published in the Punjab Gazette (Extraordinary), dated: 01st July 2019, pp. 01-03, s.6. \r\n5Substituted for the words “ one hundred and twenty” by the Punjab Revision of Salaries of Public Representatives A ct 2024 \r\n(XVI of 2024), published in the Punjab Gazette (Extraordinary), dated: 20 December 2024, pp. 1835-1836, s.5(a). \r\n6[(2) The Finance Committee may increase salary of the Deputy Speaker in \r\nproportion to the increase in the salary of a civil servant of the Government in the \r\nhighest grade.] \r\n7[* * * * * * * * * * * * *] \r\n4. Allowances on taking up and laying down the office .– (1) The Deputy \r\nSpeaker shall be entitled to claim actual expenses to the extent ment ioned below \r\nfrom his ordinary place of residence to the seat of Government on taking up office \r\nand from the seat of Government to his ordinary place of residence on laying down \r\noffice:– \r\n(a) actual travelling expenses for himself and his family; \r\n8\r\n[(b) cost of transporting personal servants not exceeding two by the lowest \r\nclass of accommodation; and \r\n(c) cost of transporting household effects not exceeding one hundred and \r\ntwenty maunds by goods train, steamer or other craft excluding aircraft \r\nand his personal car, if any.] \r\n (2) No claim shall lie for any travel or transportation not performed within \r\nsix months of the date of taking up or laying down office, as the case may be. \r\n5. Sumptuary A llowance.– The Deputy Speaker shall be entitled to receive \r\nsumptuary allowance at the rate of \r\n9\r\n[twenty five thousand] rupees per mensem. \r\n10\r\n[6. Transport.– The Deputy Speaker shall be entitled to the use of \r\n11\r\n[two official \r\ncars] 12[provided and maintained by Provincial Assembly of the Punjab Secretariat ] \r\nthroughout his term of office and for a period of 15 days immediately thereafter]. \r\n13\r\n[7. Official residence .– (1) The Deputy Speaker shall be entitled, without \r\npayment of rent, to the use of an official residence, including accommodation on tour \r\nthroughout his term of office, and f or a period of fifteen days immediately thereafter, \r\nand the charges for its maintenance including electricity and gas charges shall be \r\nborne by Government. \r\n14\r\n[The residence shall reasonably be furnished by the \r\nGovernment in the manner as may be prescribed.] \r\n \r\n6Substituted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab Gazette (Extraordinary), \r\ndated: 12 November 2025, pp 2363-2368, s.7(d)(ii). \r\n7Omitted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab Gazette (Extraordinary), \r\ndated: 12 November 2025, p 2367, s.7 (d)(iii). \r\n8Substituted by the Punjab Revision of Emolume nts of Public Representatives Act, 1995 (IV of 1995) ; and published in the \r\nPunjab Gazette (Extraordinary), dated 13.2.1995, pages 9-17, s.5. \r\n9Substituted for the words “ ten thousand” by the Punjab Public Representatives‟ Laws (Amendment) Act 2019 (XVI of 2019), \r\npublished in the Punjab Gazette (Extraordinary), dated: 01st July 2019, pp. 01-03, s.6. It was earlier substituted by the Punjab \r\nRevision of Emoluments of Public Representatives Act 2006 (IX of 2006); and published in the Punjab Gazette (Extraordinary), \r\ndated 21.7.2006, pages 205-209, s.3. \r\n10Substituted by the Punjab Provincial Assembly Deputy Speaker (Salaries, Allowances and Privileges) (Amendment) Act, 1996 \r\n(IV of 1996) effective from 18 October, 1993. \r\n11Substituted for the words “one official car” b y the Punjab Revision of Emoluments of Public Representatives Act 2006 (IX of \r\n2006); and published in the Punjab Gazette (Extraordinary), dated 21.7.2006, pages 205-209, s.3. \r\n12Substituted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), publis hed in the Punjab Gazette \r\n(Extraordinary), dated: 12 November 2025, p 2367, s.7 (d)(iv). \r\n13Substituted by the Punjab Revision of Emoluments of Public Represe ntatives Act, 1995 (IV of 1995); and published in the \r\nPunjab Gazette (Extraordinary), dated 13.2.1995, pages 9-17, s.5. \r\n14Substituted by the Punjab Revision of Emoluments of Public Representatives Act 2006 (IX of 2006) ; and published in the \r\nPunjab Gazette (Extraordinary), dated 21.7.2006, pages 205-209, s.3. \r\n (2) If, at the time of entering upon office, an \r\n15\r\n[official] residence is not \r\navailable, the Deputy \r\n16\r\n[Speaker] shall, until such residence is provided by \r\nGovernment, be paid the actual expenditure incurred by him on furnished \r\naccommodation for himself and his family, subject to a maximum of \r\n17\r\n[twenty \r\nthousand] rupees per month. \r\n \r\n18\r\n[(3) Where the Deputy Speaker chooses to reside in his own house, he \r\nshall be paid a monthly sum of twenty five thousand rupees in lieu of the official \r\nfurnished accommodation and to cover all expenses on its maintenance except the \r\ncharges for consumption of electricity and gas which shall be borne by the \r\nGovernment. \r\n (4) Where the Deputy Speaker has not been provided with an official \r\nresidence or he does not own any house at Lahore , he shall be entitled to requisition \r\nat the Government expense a reasonably furnished house and the Government shall \r\nbear the electricity and gas charges of the said house.] \r\n19\r\n[8. Travelling allowance for touring in Pakistan .– (1) Subject to the provisions \r\nmade hereinafter, the Deputy Speaker travelling on official duty shall be treated as a \r\nfirst grade officer. \r\n (2) The Deputy Speaker may, if the public interest so demands, travel by \r\nair, in which case he shall be entitled to– \r\n(a) Business Class air fare paid for himself; \r\n(b) cost of transporting personal luggage upto one hundred pounds, \r\ninclusive of the free allowance given by the air company; \r\n(c) requisition, at the cost of Government, if he considers it necessary in \r\nthe public interest, a Pakistan Air Fo rce aeroplane or an aeroplane \r\nbelonging to Government subject to availability, and in accordance with \r\nthe rules made by the Federal Government or the Provincial \r\nGovernment, as the case may be; \r\n(d) take with himself his wife whether travelling by a commerci al aeroplane \r\nor by a requisitioned aeroplane, provided that no non -official shall \r\nallowed to travel in a Pakistan Air Force aeroplane without the authority \r\nof the Ministry of Defence; \r\n(e) cost of transporting upto two personal servants by the lowest class of \r\naccommodation by rail or steamer; \r\n(f) carriage of personal luggage by rail or streamer, subject to a maximum \r\nof three maunds; and \r\n(g) claim the actual premium paid for insuring himself for the air journey for \r\nan amount not exceeding one hundred thousand rupees. \r\n \r\n15Mispinted in the original Gazette as “fficial” \r\n16Misprinted in the Original Gazette as “Seaker” \r\n17Substituted by the Punjab Revision of Emoluments of Public Representatives Ordinance, 2002 (LXXII of 2002); and published \r\nin the Punjab Gazette (Extraordinary), dated 21.10.2002, pages 3087-3090, s.5, which will remain in force under the Provisional \r\nConstitution (Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three months prescribed \r\nunder Article 128 of the Constitution of the Islamic Republic of Pakistan. \r\n18Substituted by the Punjab Revision of Emoluments of Public Representatives Act 2006 (IX of 2006) ; and published in the \r\nPunjab Gazette (Extraordinary), dated 21.7.2006, pages 205-209, s.3. \r\n19Substituted by the Punjab Revision of Emoluments of Public Representatives A ct, 1995 (IV of 1995) ; and published in the \r\nPunjab Gazette (Extraordinary), dated 13.2.1995, pages 9-17, s.5. \r\n(3) Wherever possible, the Deputy Speaker shall purchase return air ticket. \r\n(4) The Deputy Speaker, when travelling on duty by rail in Pakistan, shall \r\nbe entitled to– \r\n(a) requisition at the cost of Government– \r\n(i) an ordinary first-cum-second class carriage or a „B‟ class tourist \r\ncar or an „A‟ class tourist car, if a „B‟ class tourist car is not \r\navailable; or \r\n(ii) if the vehicles specified at (i) above are not available, or are not \r\ndesired, an ordinary four berthed first class compartment or a \r\ntwo berthed airconditioned (coupe) compartment; \r\n(b) take with himself in the reserved accommodation without payment of \r\nany fare, his family members not exceeding four when travelling in a \r\nrequisitioned railway compartment; \r\n(c) take with himself upto two person al servants, by the lowest class of \r\naccommodation available; and \r\n(d) the carriage of personal luggage upto three maunds when travelling by \r\na railway compartment or upto six maunds when travelling by a \r\nrequisitioned railway saloon. \r\n(5) The Deputy Speaker re serving accommodation in the Railway shall be \r\nrequired, before beginning the journey, to have the number and other details of the \r\ntickets purchased for the persons travelling with him in the reserved accommodation \r\nentered on the requisition form by the Sta tion Master of the Station from which the \r\njourney is to commence. \r\n(6) The Deputy Speaker, when travelling on duty in Pakistan by steamer or \r\na launch, shall be entitled to– \r\n(a) draw the actual fare paid for himself; \r\n(b) take with him upto two personal serva nts by the lowest class of \r\naccommodation available; and \r\n(c) the carriage of personal luggage upto three maunds. \r\n(7) When the Deputy Speaker travels on duty, in the public interest, by \r\nroad between places connected by Railway and chooses to forego the privi leges \r\ngranted under sub -section (4) and (6) he may, where the journey is performed in a \r\nvehicle not owned or maintained by Government, draw– \r\n(a) travelling allowance at the rate of \r\n20\r\n[five rupees] per kilometre for his \r\nown journey by road; and \r\n(b) actual expenses of the transport of– \r\n(i) two private servants; and \r\n(ii) all his personal luggage including stores carried for consumption \r\non tour.] \r\n 21[8-A. Financial assistance in case of death .– In case of death of a Deputy \r\nSpeaker, legal heirs of the deceased Dep uty Speaker shall be entitled to receive \r\n \r\n20Substituted for the words “three rupees” by the Punjab Revision of Emoluments of Public Representatives Act 2006 (IX of \r\n2006); and published in the Punjab Gazette (Extraordinary), dated 21.7.2006, pages 205-209, s.3. \r\nsuch amount as financial assistance as admissible to a deceased civil servant of the \r\nGovernment in the highest grade.] \r\n 22[9. Daily allowance and accommodation. – (1) The Deputy Speaker, while on \r\ntour within Pakistan or abroad, shall be entitled to such daily allowance as \r\nadmissible to a civil servant of the Government of the highest grade. \r\n (2) Where Government accommodation is not available and the Deputy \r\nSpeaker on tour, within Pakistan or abroad, chooses to reside in a hotel, he shall be \r\nentitled to the reimbursement of actual charges incurred for the period of his stay in \r\nthat hotel, in addition to the daily allowance.] \r\n10. Controlling Officer.– The Speaker shall, for purposes of travelling \r\nallowances, be the Controlling officer of the Deputy Speaker. \r\n23\r\n[11. Medical facilities.– (1) The Deputy Speaker shall be entitled, for himself and \r\nfor his parents, spouse, real and step sons and daughters, wholly dependent upon \r\nhim, to medical facilities admissible in terms of th e Special Medical Attendance \r\nRules, 1950.] \r\n24[(2) The Deputy Speaker shall also be entitled for himself, his parents, spouse, \r\nreal and step -sons and daughters, wholly dependent upon him to free of cost \r\nmedical facilities at the hospital established in the Assembly Secretariat.] \r\n25[* * * * * * * * * * * * *] \r\n26\r\n[11-B. Discretionary Grant.– An amount of 27[three million rupees] shall be placed \r\nat the disposal of the Deputy Speaker per annum for making discretionary grants in \r\nsuch manner as may be prescribed.] \r\n28\r\n[11-C. Telephone.– The Deputy Speaker shall be entitled at Government expense \r\nto the use of \r\n29\r\n[two telephones] at his office and two telephones at his residence both \r\nfor official or private use throughout the term of his office and for a period of fifteen \r\ndays immediately thereafter. He will also be entitled to free telephone facility while on \r\ntour where such facility is available\r\n30\r\n[:]] \r\n \r\n21Substituted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab Gazette \r\n(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.7(d)(v). \r\n \r\n22Substituted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab Gazette \r\n(Extraordinary), dated: 12 November 2025, pp 2363-2368, s.7(d)(vi). \r\n23Substituted by the Punjab Revision of Medical Facilities of Public Repres entatives Act 2006 (XV of 2006) ; and published in \r\nthe Punjab Gazette (Extraordinary), dated 21.7.2006, pages 205-209, s.3. \r\n24Added by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab Gazette (Extraordinary), \r\ndated: 12 November 2025, pp 2363-2368, s.7(d)(vii). \r\n25Omitted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab Gazette (Extraordinary), \r\ndated: 12 November 2025, p 2368, s.7(d)(viii). \r\n26Added by the Punjab Provincial Assembly Deputy Speaker ( Salaries, Allowances and Privileges) (Amendment) Act, 1989 (IX \r\nof 1989); and published in the Punjab Gazette (Extraordinary), dated 26.7.1989, s.4 (effective from the 1st day of July, 1989). \r\n27Substituted for the words \"three million rupees\" by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published \r\nin the Punjab Gazette (Extraordinary), dated: 12 November 2025, pp 2363-2368, s.7(d)(ix). \r\n28Added by the Punjab Provincial Assembly Deputy Speaker (Salaries, Allowances and Privileges) (Amendment) A ct, 1989 (IX \r\nof 1989); and published in the Punjab Gazette (Extraordinary), dated 26.7.1989, s.4 (effective from the 1st day of July, 1989). \r\n29Substituted by the Punjab Revision of Emoluments of Public Representatives Act, 1995 (IV of 1995) ; and published i n the \r\nPunjab Gazette (Extraordinary), dated 13.2.1995, pages 9-17, s.5. \r\n30Substituted for the full -stop by the Punjab Revision of Emoluments of Public Representatives Ordinance, 2002 (LXXII of \r\n2002); and published in the Punjab Gazette (Extraordinary), dated 21.10.2002, pages 3087-3090, s.5, which will remain in force \r\n \r\n31\r\n[Provided further that the liability of Government in respect of the two \r\ntelephones installed at the residence shall not exce ed the amount equal to ten \r\nthousand local calls collectively for both the telephones.] \r\n32\r\n[11-D. Tour abroad .– The Deputy Speaker travelling on official business outside \r\nPakistan shall be entitled to First Class air fare and such allowance as may be \r\nspecified by 33[the Finance Committee] \r\n34[* * * * * * * * * * * * *] \r\n35\r\n[11-F. Holidaying abroad.– (1) The Deputy Speaker may, while holidaying abroad, \r\ndraw his full pay in foreign currency for the period of holiday spent abroad. \r\n (2) The Deputy Speaker who draws his pay in foreign currency while \r\nholidaying abroad, shall not be liable to pay income tax, provident fund subscription, \r\netc., in foreign currency if he makes arrangement to pay such amount in rupees in \r\nPakistan. \r\n (3) The expenditure in foreign exchange involv ed under this Act shall be \r\nadjusted against the foreign exchange allocation placed at the disposal of \r\nGovernment for each relevant shipping period. \r\n (4) Where the pay is drawn in foreign currency by the Deputy Speaker, he \r\nshall not be eligible to receive f oreign exchange allocation from the State Bank of \r\nPakistan in any other capacity.] \r\n36\r\n[11-G. Rules.– The 37[Finance Committee] may make rules to carry out the \r\npurposes of this Act.] \r\n12. Charge report.– The Deputy Speaker shall not be required to sign a charge \r\nreport on taking up office as Deputy Speaker or on laying down that office. \r\n13. General.– (1) All reasonable precautions shall be taken to see that the official \r\nresidence and furniture provided to the Deputy Speaker by Government are used \r\nwith the same care with which a person‟s own property is taken care of. \r\n (2) All furniture and furnishings provided in an official residence shall be \r\nmarked by the Buildings Department, Punjab, for the purposes of identification. \r\n (3) When the Deputy Speaker occupies an official residence, it shall be the \r\nduty of the officer concerned of the said department to hand over charge of the \r\n \r\nunder the Provisional Constitution (Amendment) Order 1999 (9 of 1999), Article 4, notwithstanding the maximum limit of three \r\nmonths prescribed under Article 128 of the Constitution of the Islamic Republic of Pakistan. \r\n31Added ibid. \r\n32Added by the Punjab Revision of Emoluments of Public Representatives Act, 1995 (IV of 1995) ; and published in the Punjab \r\nGazette (Extraordinary), dated 13.2.1995, pages 9-17, s.5. \r\n33Substituted for the words \"the Finan ce Committee\" by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), \r\npublished in the Punjab Gazette (Extraordinary), dated: 12 November 2025, pp 2363-2368, s.7(d)(x). \r\n34Omitted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab Gazette (Extraordinary), \r\ndated: 12 November 2025, pp 2363-2368, s.7(d)(xi). \r\n35Added by the Punjab Revision of Emoluments of Public Representatives Act, 1995 (IV of 1995) ; and published in the Punjab \r\nGazette (Extraordinary), dated 13.2.1995, pages 9-17, s.5. \r\n36Ibid. \r\n37Substituted for the words \"Finance Committee\" by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published \r\nin the Punjab Gazette (Extraordinary), dated: 12 November 2025, pp 2363-2368, s.7(d)(xii). \r\nfurniture and furnishings in that residence to 38[an authorized officer of the Assembly \r\nSecretariat] according to an inventory to be drawn up and signed by such officer. \r\n (4) When the Deputy Speaker is about to vacate the official residence, \r\n39[the above authorized officer ] shall inform the officer concerned of the said \r\nDepartment and shall arrange that the furniture and furnishings of the offici al \r\nresidence are handed over to that officer according to an inventory to be drawn up \r\nand signed. \r\n (5) The officer concerned of the said department may, from time to time, \r\ninspect an official residence, its furniture and furnishings with the prior approval of \r\nthe Deputy Speaker. \r\n14. Repeal.– The Punjab Provincial Assembly Deputy Speaker (Salary, \r\nAllowances and Privileges) Order, 1972 is hereby repealed. \r\n15. Repeal of Punjab Ordinance No. XVI of 1975 .– The Punjab Provincial \r\nAssembly Deputy Speaker (Salary, A llowances and Privileges) Ordinance, 1975 \r\n(Punjab Ordinance No. XVI of 1975), is hereby repealed. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n38Substituted by the P unjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab Gazette \r\n(Extraordinary), dated: 12 November 2025, p 2368, s.7(d)(xiii). \r\n39Substituted by the Punjab Finance (Amendment) Act 2025 (LXXXVII of 2025), published in the Punjab Ga zette \r\n(Extraordinary), dated: 12 November 2025, p 2368, s.7(d)(xiii).", "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive", "passages": [ { "passage_id": "law:punjab-code-8830d240de18470c:sha256:c0b6cb3aad686dcac25bf78b2879dbfc7a0e1f0c62d943612ea8a046deafe073:chars-0-1781:25856d26634cce6c3fc43daa90d7c19b454266053e9b8de55d4b180f53cf09e3", "character_start": 0, "character_end": 1781, "utf8_byte_start": 0, 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