{
  "schema_version": "qanun-law-text/1",
  "id": "punjab-code-989e9e9a88202b5b",
  "title": "PUNJAB AGRICULTURAL INCOME TAX ACT, 1997",
  "source_collection": "Punjab",
  "content_kind": "stored_law_text",
  "content_extent": null,
  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/UWRVZwAwU2I-",
  "version": null,
  "source_snapshot": "2026-08-06T16:50:07Z",
  "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": "b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10",
  "source_sha256": "b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10",
  "text_version_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10",
  "quality_flags": [],
  "encoding": "UTF-8",
  "text": "THE PUNJAB AGRICULTURAL INCOME TAX ACT, 1997 \r\n(I of 1997) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Definitions \r\n3. Charge of agricultural income-tax \r\n3-A. Effect of transfers made on or after the first day of July 2003 \r\n3-AA. Super tax on high earning persons \r\n3-B. Tax on the basis of income tax return \r\n4. Assessment and collection of tax \r\n4-A. Computation of agricultural income \r\n4-AA. Special procedure for certain categories of tax payers \r\n4-B. Allowances to be treated as deduction from income \r\n4-C. Liability in the case of a deceased person \r\n4-D. Liability of agents representing *** \r\n5. Refund \r\n6. Maintenance of accounts \r\n7. Application of Act XVII of 1967 \r\n8. Penalty for failure to furnish statement, etc \r\n9. Penalty for concealment of cultivated land etc \r\n10. Default Surcharge for non-payment or late payment of tax \r\n10-A. Bar of jurisdiction \r\n11. Rules \r\n12. Repeal \r\nSCHEDULES \r\n1. THE FIRST SCHEDULE \r\n2. THE SECOND SCHEDULE \r\nTEXT \r\n1\r\nTHE PUNJAB AGRICULTURAL INCOME TAX ACT 1997 \r\n(I of 1997) \r\n[16th June, 1997] \r\nAn \r\nAct \r\nto provide for the imposition of a tax on agricultural income in the Punjab. \r\nPreamble.– Whereas the Constitution of the Islamic Republic of Pakistan envisages \r\nthe creation of an egalitarian society based on the Islamic principles of social justice; \r\n And Whereas  for achieving the object it is expedient to provide for the \r\nimposition of a tax on agricultural income in the Punjab; \r\n It is hereby enacted as follows:– \r\n1. Short title, extent and commencement .– (1) This Act may be called the \r\nPunjab Agricultural Income Tax Act 1997. \r\n \r\n2\r\n[(2) It shall come into force on the first day of July 1997.] \r\n2. Definitions.– (1) In this Act, unless there is anything repugnant in the subject \r\nor context– \r\n3\r\n[(a) “agricultural income” means– \r\n(a) any rent or revenue derived from land which is situated in the \r\nPunjab and is used for agricultural purposes; \r\n(b) any income derived from such land by– \r\n(i) agriculture; or \r\n(ii) the performance by a cultivator or receiver of rent -in-kind \r\n4\r\n[of] any process ordinarily employed by a cultivator or \r\nreceiver of rent -in-kind to render the produce raised or \r\nreceived by him fit to be taken to market; or \r\n(iii) the sale by a cultivator or receiver of rent -in-kind of the \r\nproduce raised or received by him, in respect of which no \r\n                                                 \r\n1This Act was passed by the Punjab Assembly on 13th June, 1997; assented to by the Governor of the Punjab on 14th June, \r\n1997; and, was published in the Punjab Gazette (Extraordinary), dated 16th June, 1997, pages 841- 844. \r\n2Substituted by the Punjab Agricultural Incom e Tax (Amendment) Act 1998 (V of 1998) , w.e.f. 8.5.1998, s.2; and published in \r\nthe Punjab Gazette (Extraordinary), pages 777-778. \r\n3Added by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2000 (I of 2000), w.e.f. 1.7.2000, s.2; and published in \r\nthe Punjab Gazette (Extraordinary), dated 30.6.2000, pages 577-581, which was protected and continued under the Provisional \r\nConstitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) \r\nOrder, 1999 (Ch ief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as \r\nsubstituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n4Substituted for the word “or” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. \r\n1.7.2000, s.2;  and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and \r\ncontinued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order  1 of 1999) as amended by the Provisional \r\nConstitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic  \r\nRepublic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\nprocess has been performed other than a process of the \r\nnature \r\n5\r\n[described] in paragraph (ii); \r\n(c) any income derived from any building owned and occupied by the \r\nreceiver of the rent or revenue of any such land, or occupied by \r\nthe cultivator or the receiver of rent -in-kind, of any land with \r\nrespect to which, or the produce of which, any operation \r\nmentioned in paragraphs (ii) and (iii) o f sub-clause (b) is carried \r\non: \r\nProvided that the building is on, or in the immediate vicinity of \r\nthe land, and is a building which the receiver of the rent or \r\nrevenue or the cultivator, or the receiver of the rent -in-kind by \r\nreason of his connection with the land, requires as a dwelling -\r\nhouse, or a store-house, or other out-building;] \r\n  \r\n6\r\n[\r\n7\r\n[* * * * * * *]] \r\n8\r\n[\r\n9\r\n[ * * * * * * * * * *] \r\n(ab) “assessment” includes reassessment and additional assessment \r\nand the cognate expressions shall be construed accordingly; \r\n10\r\n[ * * * * * * * * * *]] \r\n11\r\n[(ad)] “Collector” means Collector of a district appointed under the \r\nPunjab Land Revenue Act 1967 (XVII of 1967) and includes \r\n12\r\n[ * *] \r\n13\r\n[ \r\n14\r\n[* * *] any officer specially appointed by the Government to \r\n                                                 \r\n5Substituted for the word “specified” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), \r\nw.e.f. 1.7.2000, s.2;  and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected \r\nand continued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the \r\nProvisional Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of \r\nthe Islamic Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n6Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 ( XV of 2024),  published in the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(a). \r\n7Omitted “clause (e)’’ by the Punjab Agricultural Income Tax (Amendment) Act 2025 (LXVII of 2025),  published in the Punjab \r\nGazette (Extraordinary), dated: 05 August 2025, p.653, s. 2. \r\n8Inserted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.2;  and \r\npublished in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the \r\nProvisional Constitutional Order, 1999 (Chief Executive’s Or der 1 of 1999) as amended by the Provisional Constitution \r\n(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of \r\nPakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n9Omitted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(g). \r\n10Omitted by the Act ibid. \r\n11Re-lettered by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.2;  \r\nand published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161 -1168, which was protected and continued \r\nunder the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional \r\nConstitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic  \r\nRepublic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n12Omitted the words and brackets “a Deputy District Officer (Revenue) and” by the Punjab Laws (Amendment) Act 2011 (VI of \r\n2011),w.e.f. 20.4.2011(notification published in the Punjab Gazette (Extraordinary),dated 16.4.2011, page 4081),s. 16; and \r\npublished in the Punjab Gazette (Extraordinary),dated 14.4.2011,pages 4043 -4047, which earlier substituted for the words “an \r\nAssistant Commission of a Sub Division” by the Punjab Agricultural income Tax (Amendment) Ordinance, 2001 (XLIX of 2001), \r\nw.e.f. 14.8.2001, s.2; and published in the Punjab Gazette (Extraordinary), dated 29.11.2001, pages 1861-1862.  \r\n13Added by the Punjab Agricultural income Tax (Amendment) Ordinance, 2001 (XLIX of 2001), w.e.f. 14.8.2001, s.2; and \r\npublished in the Punjab Gazette (Extraordinary), dated 29.11.2001, pages 1861-1862. \r\n14Omitted the words and brackets “a Deputy District Officer (Revenue) and” by the Punjab Laws (Amendment) Act 2011 (VI of \r\n2011),w.e.f. 20.4.2011(notification published in the Punjab Gazette (Extraordinary ),dated 16.4.2011, page 4081),s.16; and \r\npublished in the Punjab Gazette (Extraordinary),dated 14.4.2011,pages 4043-4047. \r\nperform the functions and exercise the powers of a Collector \r\nunder this Act]; \r\n15\r\n[(ae) “company” means a company and its cognate expressions as defined \r\nin the Companies Act, 2017 (XIX of 2017), a firm or body corporate \r\nformed by or under any law in force in Pakis tan, a modaraba, a trust, a \r\nbody incorporated by or under the law of a country outside Pakistan \r\nrelating to incorporation of companies, a co-operative society, a finance \r\nsociety or any other society;] \r\n(b) “cultivated land” means any area of land which was sown at least once \r\nduring the tax year, including land under matured orchard which bore \r\nfruit during the tax year, but excluding land under planted forest or \r\nforest nursery; \r\n(c) “\r\n16\r\n[mature] orchard” means orchard of the age of seven years or more \r\nin the cas e of mango orchard and of the age of five years or more in \r\nthe case of other orchards; \r\n(d) “Government” means the Government of the Punjab; \r\n17\r\n[\r\n18\r\n[ * * * * * * * * * * *]] \r\n19\r\n[\r\n20\r\n[(e) “livestock” means cattle, buffalo, sheep, goat, camel, horse and other \r\nuseful animals kept or raised for income generation;]] \r\n(f) “owner” includes a member of a joint hindu family whether owning land \r\nindividually or jointly with any other person and includes mortgagee in \r\npossession, or tenant of Government land; \r\n21\r\n[(fa) “person” means an individual or a company;] \r\nExplanation I.– Where any land is owned by more than one person whether as \r\nmember of a firm or association or otherwise, every one of those persons individually, to \r\nthe extent of his share in the said land, shall be deemed to be an owner. \r\n                                                 \r\n15Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(b). \r\n16Substituted for the word “matured” by the Punjab Agricultural Income Tax (Amendment) Ordinance , 2002 (XXXVIII of 2002) , \r\nw.e.f.1.7.2002, s.2; and published in the Punjab Gazette (Extraordinary), dated 8.7.2002, pages…., which was protected and \r\ncontinued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional \r\nConstitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the  Constitution of the Islamic \r\nRepublic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n17Inserted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.2;  and \r\npublished in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the \r\nProvisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution \r\n(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of \r\nPakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n18Omitted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2 024), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(g). \r\n19Omitted by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2000 (I of 2000), w.e.f. 1.7.2000, s.2; and published \r\nin the Punjab Gazette (Extra ordinary), dated 30.6.2000, pages 577 -581, which was protected and continued under the \r\nProvisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution \r\n(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of \r\nPakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n20Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punj ab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(c). \r\n21Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(d). \r\nExplanation II.– Every ‘ward’ whose estate is managed by a Court of Wards shall be \r\ndeemed to be the owner of such estate. \r\n22\r\n[Explanation III.– A member of a cooperative farming society shall be deemed to \r\nbe the owner of such portion of the land possessed by the society as is proportionate \r\nto his share or interest as a member;] \r\n (g) “prescribed” means prescribed by rules; \r\n23\r\n[(ga) “return” mean the return of total agricultural income in the prescribed \r\nform setting forth such particulars and accompa nied by such \r\nstatements, certificates, and other documents, and verified in such \r\nmanner, as may be prescribed;] \r\n(h) “rules” means rules made under this Act; \r\n24\r\n[(ha) “super tax” means the super tax levied under section 3AA of the Act;] \r\n(i) “tax” means tax le viable under the provisions of this Act and includes \r\nany penalty leviable under this Act; \r\n25\r\n[* * *] \r\n26\r\n[(ia) “taxpayer” means a person chargeable to tax under this Act and \r\nincludes: \r\n(i) a person in respect of whom any proceedings under this Act  \r\nhave been tak en for the assessment of his total cultivated land \r\nor for the assessment of his agricultural income or the \r\nagricultural income of any other person in respect of which he is \r\nassessable or of the amount of refund due to him or to such \r\nother person; \r\n(ii) a pe rson who is required to file a statement of his total  \r\ncultivated land or return of total agricultural income under \r\nsections 3 and 4 of this Act; and \r\n(iii) a person who is deemed to be a taxpayer, or a taxpayer in \r\ndefault, under this Act;] \r\n(j) “tax year” m eans agricultural year as defined in the Punjab Land \r\nRevenue Act 1967 (XVII of 1967) \r\n27\r\n[; and] \r\n                                                 \r\n22Substituted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.2;  \r\nand published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161 -1168, which was protected and continued \r\nunder the  Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional \r\nConstitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic  \r\nRepublic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n23Inserted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.2;  and \r\npublished in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the \r\nProvisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution \r\n(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270A A of the Constitution of the Islamic Republic of \r\nPakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n24Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(e). \r\n25Omitted the word “and” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. \r\n1.7.2000, s.2;  and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and \r\ncontinued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional \r\nConstitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270A A of the Constitution of the Islamic \r\nRepublic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n26Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 2(f). \r\n28\r\n[(k) “total agricultural income” means the total amount of agricultural income, \r\ncomputed in the manner laid down in this Act.] \r\n (2) All words and expressions in this Act used or defined in the Punjab \r\nLand Revenue Act 1967 (XVII of 1967) and not hereinbefore defined shall be \r\ndeemed to have meanings respectively attributed to them by that Act. \r\n29\r\n[3. Charge of agricultural income -tax.– (1) Subject to the other provisi ons of \r\nthis Act, there shall be levied, assessed and collected each year a tax in respect of \r\nagricultural income of a tax year of an owner at the rate \r\n30\r\n[as may be prescribed.] \r\nExplanation.– For the purposes of this sub -section, the cultivated land during a  tax \r\nyear shall be deemed to be agricultural income. \r\n \r\n31\r\n[(2) * * * * * * * * * * *   ] \r\n \r\n32\r\n[(3) Subject to the other provisions of this Act, there shall be levied, \r\nassessed and collected for each \r\n33\r\n[tax year] commencing on or after the first day of \r\nJuly, 2001, agricultural income tax in respect of the total agricultural income of the \r\n34\r\n[tax year] of every person \r\n35\r\n[* * *] at the rate \r\n36\r\n[as may be prescribed:] \r\n                                                                                                                                                        \r\n27Substituted for the “full-stop” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. \r\n1.7.2000, s.2;  and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and \r\ncontinued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional \r\nConstitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Art icle 270AA of the Constitution of the Islamic \r\nRepublic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n28Added by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.2;  and \r\npublished in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the \r\nProvisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution \r\n(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of \r\nPakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n29Substituted by the Punjab Agricultural Income Tax (Amendment)  Ordinance, 2000 (I of 2000), w.e.f. 1.7.2000, s.3 ; and \r\npublished in the Punjab Gazette (Extraordinary) , dated 30.6.2000, pages 577 -581, which was protected and continued under \r\nthe Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution \r\n(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of \r\nPakistan as substituted by the Constitution ( Eighteenth Amendment) Act, 2010, which earl ier was substituted by the Punjab \r\nAgricultural Income Tax (Amendment) Act 1998 (V of 1998), w.e.f. 8.5.1998, s.2; and published in the Punjab Gazette \r\n(Extraordinary), pages 777-778. \r\n30Substituted for the words “specified in the First Schedule to this Act” by the Punjab Agricultural Income Tax (Amendment) Act \r\n2024 (XV of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 3(a). \r\n31Omitted  by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2002 (XXXVIII of 2002), w.e.f.1.7.2002, s.3; and published \r\nin the Punjab Gazette (Extraordinary), dated 8.7.2002, pages…. which was protected and continued under the Provisional \r\nConstitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional C onstitution (Amendment) \r\nOrder, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as \r\nsubstituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n32Substituted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.3;  \r\nand published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161 -1168, which was protected and continued \r\nunder the Provisional Constitutional Order, 1999 (Ch ief Executive’s Order 1 of 1999) as amended by the Provisional \r\nConstitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic  \r\nRepublic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n33Substituted for the word s “assessment year” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  \r\npublished in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. \r\n34Substituted for the words “income year” by the Act ibid. \r\n35Omitted the words, brackets, figure and comma  “who is required to file a return of his total agricultural income under sub -\r\nsection (2),” by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2002 (XXXVIII of 2 002), w.e.f.1.7.2002, s.2; and \r\npublished in the Punjab Gazette (Extraordinary), dated 8.7.2002, pages….which was protected and continued under the Provisional \r\nConstitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Cons titution (Amendment) \r\nOrder, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as \r\nsubstituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n36Substituted for the word s “specified in the Second Schedule” by the Punjab Agricultural Income Tax (Amendment) Act 2024 \r\n(XV of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 3(b). \r\n Provided that where, by virtue of an amendment in the \r\n37\r\n[rules], the rate of \r\nincome tax, for the purpose o f assessment in respect of any \r\n38\r\n[tax year], is altered, \r\nthe rate of income tax existing prior to the said alteration shall continue to apply in \r\nrespect of any \r\n39\r\n[tax year] to which the said existing rate is applicable.] \r\n \r\n40\r\n[(4) Out of the two taxes assessed under sub -sections (1) and (3), \r\n41\r\n[taxpayer] shall be liable to pay one tax the amount of which shall be greater.] \r\n42\r\n[3-A. Effect of transfers made on or after the first day of July 2003 .– Any \r\nperson liable to pay tax under this Act, transferring his land or  interest therein on or \r\nafter the first day of July 2003 in favour of his wife or any of his heirs under the age \r\nof eighteen years, shall continue to be liable for payment of the tax as if such transfer \r\nhad not taken place: \r\n Provided that this liability of the person for payment of the tax in respect of the \r\nland or interest therein transferred to any of his heirs under the age of eighteen \r\nyears, shall cease when the heir attains the age of eighteen years. \r\nExplanation.– For the purpose of determining whether  or not a transferee is an heir \r\nwithin the meaning of this section, succession to the property of the owner shall be \r\ndeemed to have opened at the time of the transfer.] \r\n43\r\n[3-AA. Super tax on high earning persons.- A super tax shall be levied, assessed \r\nand collected at such rate as may be specified in the Income Tax Ordinance, 2001 \r\nfor high earning persons.] \r\n44\r\n[3B. Tax on the basis of income tax return .– Notwithstanding the provisions of \r\nsection 3, where any person has declared agricultural income for any \r\n45\r\n[tax year] in \r\nthe return filed under the income Tax Ordinance, 2001 (XLIX of 2001), the person \r\nshall pay the tax on such income at the rate \r\n46\r\n[as may be prescribed].] \r\n                                                 \r\n37Substituted for the word s “Second Schedule” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  \r\npublished in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 3(c). \r\n38Substituted for the words “assessment year” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV  of 2024), \r\npublished in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. \r\n39Substituted for the words “assessment year” by the Act ibid. \r\n40Added by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.3;  and \r\npublished in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the \r\nProvisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the P rovisional Constitution \r\n(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of \r\nPakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n41Substituted for the words “a n assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  \r\npublished in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. \r\n42Added by the Punjab Agricultural Income Tax (Amendment) Act 2003 (VIII of 2003), w.e.f. 1.7.2003. s.2; and published in the \r\nPunjab Gazette (Extraordinary), dated 9.6.203, pages 1017-1018.  \r\n43Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 4. \r\n44Inserted by the Punjab Finance Act 2013 (XVI of 2013) , w.e.f. 1.7.2013, s.6; and published in the Punjab Gazette \r\n(Extraordinary), dated 29.6.2013, pages 3075-3078. \r\n45Substituted for the words “assessment year” by the Pu njab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  \r\npublished in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. \r\n46Substituted for the words “specified in the Second Schedule” by the Punjab Agricultural Income Tax (Amendment) Act 2024 \r\n(XV of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 5. \r\n4. Assessment and collection of tax .– (1) The tax shall be assessed and \r\ncollected by the Collector in such manner as may be prescribed. \r\n (2) In case of assessment regarding an owner holding land in more than \r\none patwar circle, the owner shall file a statement regarding the location of his land in \r\nthe Punjab, in such manner as may be prescribed. \r\n \r\n47\r\n[(3) Every person– \r\n(a) whose total agricultural income or the total agricultural income of any \r\nother person in respect of which he is assessable under this Act, for \r\nany \r\n48\r\n[tax year] (hereinafter referred to as the said \r\n49\r\n[tax year]) exceeds \r\nthe maximum amount which is not chargeable to tax under this Act; \r\n50\r\n[*] \r\n51\r\n[ * * * * * * * * * * *] \r\nshall file a return of his total agricultural income or the agricultural income of such \r\nother person, as the case may be, for the said \r\n52\r\n[tax year] in such form and by such \r\ndate as may be prescribed.] \r\n \r\n53\r\n[(4) No assessment on the basis of return shall be made by the Collector after \r\nthe expiration of \r\n54\r\n[four] years from the end of the \r\n55\r\n[tax year] in which the total \r\nagricultural income was first assessable.] \r\n56\r\n[4-A. Computation of agr icultural income .– In computing agricultural income of \r\n57\r\n[taxpayer], the following allowances and deductions shall be made, namely:– \r\n (a) any expenditure on account of labour  \r\n58\r\n[, including labour  provided by \r\nthe adult member of the family,]  for– \r\n                                                 \r\n47Substituted  by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2002 (XXXVIII of 2002), w.e.f.1.7.2002, s.4; and published in the Punjab \r\nGazette (Extraordinary), dated 8.7.2002, pages….,which was protected and continued under the Provisional Constitutional Order, 1999 (Chief \r\nExecutive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and \r\nArticle 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteenth Amendmen t) Act, 2010, which \r\nearlier added by by the Punjab Agricultural Income Tax (Amendment)  Ordinance, 2000 (I of 2000), w.e.f. 1.7.2000, s.4; and published in the \r\nPunjab Gazette (Extraordinary), dated 30.6.2000, pages 577 -581, which was protected and continued under the Provisional Constitutional Order, \r\n1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of \r\n1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteent h Amendment) Act, \r\n2010. \r\n48Substituted for the words “income year” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab \r\nGazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. \r\n49Substituted for the words “income year” by the Act ibid. \r\n50The word “ or” omitted by  the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 6(a)(i). \r\n51Omitted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 \r\nNovember 2024, pp. 1469-1472, s. 6(a)(ii). \r\n52Substituted for the words “income year” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in th e Punjab \r\nGazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. \r\n53Added by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.4;  and published  in the \r\nPunjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional Constitutional Order, \r\n1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief Executive’ s Order 9 of \r\n1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteenth Amendmen t) Act, \r\n2010. \r\n54Substituted for the word “ two” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in  the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 6(b). \r\n55Substituted for the words “assessment year” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the \r\nPunjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. \r\n56Inserted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001) , w.e.f. 1.7.2000, s.5;  and published in the \r\nPunjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional Constitutional Order, \r\n1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief Executive’ s Order 9 of \r\n1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, \r\n2010. \r\n57Substituted for the words “an assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab \r\nGazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. \r\n (i) tilling the land; \r\n (ii) sowing the seed; \r\n (iii) ploughing/planting; \r\n (iv) tending/pruning; \r\n (v) rendering the produce fit to be taken to market; \r\n (vi) any other agricultural operation; \r\n (b) any expenditure incurred on purchase of– \r\n  (i) seed; \r\n  (ii) fertilizers and pesticides; \r\n (c) any expenditure incurred on– \r\n(i) hiring animals, tractors, agricultural machinery and implements \r\nused for earning agricultural income; \r\n  (ii) repair and maintenance of water-courses; \r\n (d) any expenditure incurred on– \r\n (i) harvesting of agricultural produce; \r\n  (ii) marketing of the agricultural produce; \r\n(e) any sum paid on account of– \r\n (i) ushr; \r\n (ii) local cess and other cesses; \r\n (iii) water-rate (Abiana); \r\n(iv) electricity bills in respect of tubewells and lift pumps used for \r\nagriculture; \r\n(v) fuel charges in respect of tubewells and lift pumps uses for \r\nagriculture; \r\n(vi) rent of land used for agriculture; \r\n(vii) obtaining of agricultural loans; \r\n(viii) mark-up on agricultural loans; \r\n(f) in respect of depreciation of such buildings, machine ry and plant being \r\nthe property of the \r\n59\r\n[taxpayer] used for the purpose of earning \r\nagricultural income, allowance at the rate of 15 percent of the written \r\ndown value; \r\n60\r\n[*] \r\n                                                                                                                                                        \r\n58Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 7(a). \r\n59Substituted for the word “assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in \r\nthe Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. \r\n60The word “and” omitted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab \r\nGazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 7(b). \r\n(g) any other expenditure not being in the nature of capital expenditure or \r\npersonal expenses of the \r\n61\r\n[taxpayer] laid out or expended wholly and \r\nexclusively for the purposes of agriculture \r\n62\r\n[; and] \r\n63\r\n[\r\n64\r\n[* * * * * * *]] \r\n65\r\n[4-AA. Special procedure for certain categories of tax payers .- Notwithstanding \r\nanything contained in this Act or the rules, the Government may, by notification in the \r\nofficial Gazette, prescribe special procedure for scope and payment of tax, filing of \r\nreturn and assessment in respect of such categories of tax payers, in such areas, as \r\nmay be specified therein.] \r\n4-B. Allowances to be treated as deduction from income .– Any allowance \r\nadmissible under this Act shall be included in the total agricultural income, but may \r\nbe deducted from such income for the purpose of computing the tax payable by \r\n66\r\n[taxpayer] under this Act. \r\n4-C. Liability in the case of a deceased person .– (1) Where a person dies, his \r\nlegal representatives shall be liable to pay tax which the deceased would have been \r\nliable to pay if he had not died, in the like manner and to the same extent as the \r\ndeceased. \r\n (2) For the purpose of making an assessment of the agricultural income of \r\nthe deceased and recovery of tax– \r\n(a) any proceeding taken against the deceased before his death shall be \r\ndeemed to have been taken against the legal representatives and may \r\nbe continued against the legal representatives from the stage at which \r\nit stood on the date of the death of the deceased; and \r\n(b) any proceeding which could have been taken against the deceased if \r\nhe had survived may be taken against the legal representatives, \r\nand all the provisions of this Act shall, so far as may be, apply accordingly. \r\n (3) The legal representatives of the deceased shall, for the purposes of \r\nthis Act be deemed to be \r\n67\r\n[taxpayer]. \r\nExplanation.– For the purposes of this section, “legal representative” i ncludes an \r\nexecutor, administrator and any person administering the estate of a deceased \r\nperson. \r\n                                                 \r\n61Substituted for the word “assessee” by the Punjab Agric ultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab \r\nGazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. \r\n62Substituted for the full stop “.” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 7(c). \r\n63Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab Gazette (Extraordinary), dated: 27 \r\nNovember 2024, pp. 1469-1472, s. 7(d). \r\n64Omitted “clause (h)’’ by the Punjab Agricultu ral Income Tax (Amendment) Act 202 5 (LXVII of 2025 ), published in the Punjab Gazette \r\n(Extraordinary), dated: 05 August 2025, p. 653, s. 3. \r\n65Inserted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab Gazette (E xtraordinary), dated: 27 \r\nNovember 2024, pp. 1469-1472, s. 8. \r\n66Substituted for the words “an assessee” by the Punjab A gricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab \r\nGazette (Extraordinary), dated: 27 November 2024, pp. 146 9-1472, s. 13. \r\n67Substituted for the words “an assessee” by the Act ibid.  \r\n4-D. Liability of agents representing \r\n68\r\n[taxpayer].– (1) Every agent shall, in \r\nrespect of the agricultural income for which he is, or is declared to be, or is t reated \r\nas, an agent, be deemed to be \r\n69\r\n[taxpayer] for the purposes of this Act and shall be \r\nsubject to the same obligations and liabilities as if he were the  \r\n70\r\n[taxpayer], and shall \r\nbe liable to assessment in his own name in respect of that income. \r\n (2) Every agent who pays any tax under this Act shall be entitled to \r\nrecover the tax so paid from the person on whose behalf it is paid, or to retain an \r\nequivalent amount out of any moneys due or belonging to the said person which may \r\nbe in his possession or come into his possession at any time. \r\n (3) Nothing in this Act shall prevent either the direct assessment of the \r\nperson on whose behalf or for whose benefit, any such income is receivable, or the \r\nrecovery from such person of the tax payable in respect of such income. \r\nExplanation.– For the purposes of this section, “agent” includes– \r\n(i) in respect of the income of a minor, lunatic or idiot, the guardian or \r\nmanager who is entitled to receive, or is in receipt of, such income, on \r\nbehalf of such minor, lunatic or idiot; \r\n(ii) in respect of income, which the Court of Wards, the Administrator \r\nGeneral, the Official Trustee or any receiver or manager appointed by \r\nor under any order of a Court receives or is entitled to receive on behalf \r\nof, or for the benefit of, any person, such Court of Wards, Administrator \r\nGeneral, Official Trustee, receiver or manager; and \r\n(iii) in respect of income which a trustee, appointed under a trust declared \r\nby a duly executed instrument in writing whether testamentary or \r\notherwise including any Wakf deed which is valid under the Mussalman \r\nWakf Validating Act 1913 (VI of 1913), receives or is entitled to receive \r\non behalf, or for the benefit, of any person, such trustee or trustees.] \r\n5. Refund.– Refund of tax where due shall be made in such manne r as may be \r\nprescribed. \r\n6. Maintenance of accounts.– Accounts regarding demand and recovery of tax \r\nshall be maintained in such manner as may be prescribed. \r\n7. Application of Act XVII of 1967.– (1) Subject to the other provisions of this Act, \r\nthe provisions of sections 13 and 14 of the Punjab Land Revenue Act 1967 (XVII of 1967) \r\nshall apply to cases under this Act. \r\n (2) For the purposes of appeal, review or revision, an order passed under \r\nthis Act shall be deemed to be an order of a Revenue Officer within th e meanings of \r\nSections 161, 162, 163 and 164 of the Punjab Land Revenue Act 1967 (XVII of \r\n1967) \r\n71\r\n[:] \r\n                                                 \r\n68Substituted for the word “assessee” by the Act ibid. \r\n69Substituted for the words “an assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in  the Punjab \r\nGazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13.ss \r\n70Substituted for the word “assessee” by the Act ibid. \r\n71Substituted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000,  s.6;  \r\nand published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161 -1168, which was protected and continued \r\nunder the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional \r\n \r\n72\r\n[Provided that proceedings of suo motu  review or revision of an order in \r\nrespect of any \r\n73\r\n[tax year] shall not be initiated after the expiration of two ye ars from \r\nthe end of the \r\n74\r\n[tax year] in which the total agricultural income of the said \r\n75\r\n[tax year] \r\nwas first assessable.] \r\n76\r\n[8. Penalty for failure to furnish statement, etc .– (1) Where any person has, without \r\nreasonable cause, failed to furnish, within the time allowed for the purpose, the statement or, \r\nas the case may be, the return under section 4, the Collector may impose upon such person \r\na penalty \r\n77\r\n[equal to:  \r\n(a) 0.1% of the tax payable in respect of that tax year for each day of \r\ndefault; or  \r\n(b) rupees one th ousand for each day of default; provided that minimum \r\npenalty shall be: \r\n(i) ten thousand rupees in case where the agriculture income does \r\nnot exceed twelve hundred thousand rupees;  \r\n(ii) twenty thousand rupees in case where the agricultural income \r\nexceeds twelve hu ndred thousand rupees but does not exceed \r\nforty million rupees; and \r\n(iii) fifty thousand rupees where the agricultural income exceeds forty \r\nmillion rupees.] \r\n (2) No penalty under sub -section (1) shall be imposed on any person \r\nunless such person has been given a reasonable opportunity of being heard.] \r\n78\r\n[9. Penalty for concealment of cultivated land etc.– (1) Where in the course of \r\nany proceedings under this Act, the Collector or the appellate or revisional authority is \r\n                                                                                                                                                        \r\nConstitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic \r\nRepublic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010.  \r\n72Added by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.6;  and \r\npublished in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the \r\nProvisional Constitutional Order, 1999 (Chief Executive’s Or der 1 of 1999) as amended by the Provisional Constitution \r\n(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of \r\nPakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n73Substituted for the words “ income year” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  \r\npublished in the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. \r\n74Substituted for the words “assessment year” by the Act ibid. \r\n75Substituted for the words “income year” by the Act ibid. \r\n76Substituted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.7;  \r\nand published in the Punjab Gazette (Extraordinary),  dated 4.7.2001, pages 1161 -1168, which was protected and continued \r\nunder the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional \r\nConstitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic \r\nRepublic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010 , which earlier substituted by the \r\nPunjab Agricultural Income Tax (Amendment) Ordinance, 2000 (I of 2000), w.e.f. 1 .7.2000, s.5; and published in the Punjab \r\nGazette (Extraordinary) , dated 30.6.2000, pages 577 -581, which was protected and continued under the Provisional \r\nConstitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitu tion (Amendment) \r\nOrder, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as \r\nsubstituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n77Substituted for words  “of rupees twenty -five fo r each day of default, subject to maximum of rupees one thousand” by the \r\nPunjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette (Extraordinary), dated : \r\n27 November 2024, pp. 1469-1472, s. 9. \r\n78Substituted by the Pu njab Agricultural Income Tax (Amendment) Ordinance, 2000 (I of 2000), w.e.f. 1.7.2000, s.6; and \r\npublished in the Punjab Gazette (Extraordinary) , dated 30.6.2000, pages 577 -581, which was protected and continued under \r\nsatisfied that any \r\n79\r\n[\r\n80\r\n[taxpayer]] has, either  in the said proceedings or in any earlier \r\nproceedings relating to an assessment in respect of the same tax year, concealed his \r\ncultivated land or furnished inaccurate particulars of such cultivated land, or concealed \r\nhis agricultural income or furnished i naccurate particulars of such income, he or, as \r\nthe case may be, it may impose upon such \r\n81\r\n[\r\n82\r\n[taxpayer]] a penalty equal to the \r\namount of tax which the said \r\n83\r\n[\r\n84\r\n[taxpayer]] sought to evade by concealment of his \r\ncultivated land or furnishing inaccurate partic ulars of such cultivated land, or by \r\nconcealment of his agricultural income or furnishing inaccurate particulars of such \r\nincome as aforesaid. \r\n (2) For the purposes of sub -section (1), concealment of cultivated land or \r\nthe furnishing of inaccurate particula rs of cultivated land, concealment of agricultural \r\nincome or furnishing of inaccurate particulars of such income shall include \r\nsuppression of information regarding any cultivated land liable to tax or, as the case \r\nmay be, suppression of any item of receipt of agricultural income or failure to disclose \r\nagricultural income chargeable to tax under this Act or claiming any deduction for, or \r\nshowing any expenditure not actually incurred.] \r\n \r\n85\r\n[(3) No penalty under this section shall be imposed on any \r\n86\r\n[taxpayer] unless \r\nsuch \r\n87\r\n[taxpayer] has been given a reasonable opportunity of being heard.] \r\n88\r\n[10. \r\n89\r\n[Default surcharge for non-payment or late payment of tax] .– (1) Where \r\nany \r\n90\r\n[taxpayer] is in default in making payment of any tax, the Collector may impose \r\n                                                                                                                                                        \r\nthe Provisional Constitutional Order, 1 999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution \r\n(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of \r\nPakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n79Substituted for the word “owner” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.8; \r\nand published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional \r\nConstitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief \r\nExecutive’s Order 9 of 1999) and Article 270AA of the Cons titution of the Islamic Republic of Pakistan as substituted by the Constitution \r\n(Eighteenth Amendment) Act, 2010. \r\n80Substituted for the word “assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab \r\nGazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. \r\n81Substituted for the word “owner” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.8; \r\nand published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional \r\nConstitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief \r\nExecutive’s Order 9 of 1 999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution \r\n(Eighteenth Amendment) Act, 2010. \r\n82Substituted for the word “assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024) , published in the Punjab \r\nGazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. \r\n83Substituted for the word “owner” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.8; \r\nand published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional \r\nConstitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief \r\nExecutive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution \r\n(Eighteenth Amendment) Act, 2010. \r\n84Substituted for the word “assessee” by the Punjab Agricultural Income Tax  (Amendment) Act 2024 (XV of 2024), published in the Punjab \r\nGazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. \r\n85Added by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s. 8;  and p ublished in the \r\nPunjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional Constitutional Order, \r\n1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) O rder, 1999 (Chief Executive’s Order 9 of \r\n1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteent h Amendment) Act, \r\n2010. \r\n86Substituted for the word “assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab \r\nGazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. \r\n87Substituted for the word “assessee” by the Act ibid. \r\n88Substituted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.9; and published in the \r\nPunjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the Provisional Constitutional Order, \r\n1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of \r\n1999) and Article 270AA of the Constitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteent h Amendment) Act, \r\n2010. \r\n89Substituted for title “Penalty for default in payment of tax” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published \r\nin the Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 10(a). \r\non him a \r\n91\r\n[default surcharge] at the rate of \r\n92\r\n[ten] percent per annum of the amount of \r\ntax overdue for the period of default: \r\n Provided that the total amount of \r\n93\r\n[default surcharge]  imposed under this \r\nsection shall not exceed fifty per cent of the amount of such tax. \r\n (2) No \r\n94\r\n[default surcharge] under sub-section (1) shall be imposed on any \r\n95\r\n[taxpayer] unless such \r\n96\r\n[taxpayer] has been given a reasonable opportunity of \r\nbeing heard.] \r\n97\r\n[10-A. Bar of jurisdiction .– No Civil Court shall have jurisdiction in any manner \r\nrelating to the assessment or collection of the tax leviable under this Act and no order \r\npassed or proceedings taken by any authority under this Act shall be called in question \r\nin any Civil Court.] \r\n11. Rules.– \r\n98\r\n[(1)] The Government may frame rules to carry out t he purposes of \r\nthis Act. \r\n \r\n99\r\n[(2) Any amendment made in the rules, to the extent of rates of agricultural \r\nincome tax, during a financial year, under sub -section (1), shall be laid in Provincial \r\nAssembly of the Punjab at the time of presentation of the Annual  Budget for the next \r\nfinancial year.] \r\n12. Repeal.– \r\n100\r\n[* * *] The Punjab Agricultural Income Tax Ordinance 1997 (XXII of \r\n1997) is hereby repealed. \r\n \r\n101\r\n[* * * * * * * * * * * *   ] \r\n                                                                                                                                                        \r\n90Substituted for the  word “assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab \r\nGazette (Extraordinary), dated: 27 November 2024, pp. 1469 -1472, s. 13. \r\n91Substituted for the word “penalty” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in \r\nthe Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 10(b)(i). \r\n92Substituted for the word “ five” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the \r\nPunjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 10(b)(ii). \r\n93Substituted for the word “ penalty” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in \r\nthe Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 10(b)(iii). \r\n94Substituted for the word “ penalty” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in \r\nthe Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 10(c). \r\n95Substituted for the word “assessee” by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in \r\nthe Punjab Gazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 13. \r\n96Substituted for the word “assessee” by the Act ibid. \r\n97Inserted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.10; and \r\npublished in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the \r\nProvisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution \r\n(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of \r\nPakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n98The number “(1)” added by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024), published in the Punjab \r\nGazette (Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 11. \r\n99Added by the Act ibid. \r\n100Omitted the brackets and figure “( 1)” by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of \r\n2001), w.e.f. 1.7.2000, s.11; and published in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was \r\nprotected and continued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by \r\nthe Provisional Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the  \r\nConstitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n101Deleted by the Punjab Agricultural Income Tax (Second Amendment) Ordinance, 2001 (VIII of 2001), w.e.f. 1.7.2000, s.11; and \r\npublished in the Punjab Gazette (Extraordinary), dated 4.7.2001, pages 1161-1168, which was protected and continued under the \r\nProvisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional Constitution \r\n102\r\n[\r\n103\r\n[ * * * * * * * * * * * *]]  \r\n \r\n104\r\n[\r\n105\r\n[ * * * * * * * * * * * *]] \r\n  \r\n \r\n                                                                                                                                                        \r\n(Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the Constitution of the Islamic Republic of \r\nPakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n102Substituted by the Punjab Finance Act  2019 (XV of 2019), published in the Pu njab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 5; It was earlier substituted by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2002 (XXXVIII \r\nof 2002), w.e.f.1.7.2002, s.5; and published in the Punjab Gazette (Extraordinary), dated 8.7.2002, page. which was protected and \r\ncontinued under the Provisional Constitutional Order, 1999 (Chief Executive’s Order 1 of 1999) as amended by the Provisional \r\nConstitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Articl e 270AA of the Constitution of the Islamic \r\nRepublic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n103Omitted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 12. \r\n104Substituted by the Punjab Finance Act  2019 (XV of 2019), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2019, pp. 4105-4114, s. 5; It was earlier substituted by the Punjab Agricultural Income Tax (Amendment) Ordinance, 2000 (I of \r\n2000), w.e.f. 1.7.2000, s.7; and published in the Punjab Gazette (Extraordinary), dated 30.6.2000, pages 577 -581, which was \r\nprotected and continued under the Provisional Constitutional Order, 1999 (Chief Execu tive’s Order 1 of 1999) as amended by \r\nthe Provisional Constitution (Amendment) Order, 1999 (Chief Executive’s Order 9 of 1999) and Article 270AA of the \r\nConstitution of the Islamic Republic of Pakistan as substituted by the Constitution (Eighteenth Amendment) Act, 2010. \r\n105Omitted by the Punjab Agricultural Income Tax (Amendment) Act 2024 (XV of 2024),  published in the Punjab Gazette \r\n(Extraordinary), dated: 27 November 2024, pp. 1469-1472, s. 12.",
  "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive",
  "passages": [
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-0-1798:eee304b0e0154b7d775ef046fe6a230c5bb3718bcbc45bdccd8b47396d417888",
      "character_start": 0,
      "character_end": 1798,
      "utf8_byte_start": 0,
      "utf8_byte_end": 1808,
      "passage_sha256": "eee304b0e0154b7d775ef046fe6a230c5bb3718bcbc45bdccd8b47396d417888",
      "reader_fragment": "p-0-1798-eee304b0e0154b7d"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-1798-3543:2f4005d43dd04d475ed9b1abfbdb3a9a274f53150e1f81e9e219069185497c5e",
      "character_start": 1798,
      "character_end": 3543,
      "utf8_byte_start": 1808,
      "utf8_byte_end": 3569,
      "passage_sha256": "2f4005d43dd04d475ed9b1abfbdb3a9a274f53150e1f81e9e219069185497c5e",
      "reader_fragment": "p-1798-3543-2f4005d43dd04d47"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-3543-5279:bf546ed22e1c55b91c517402ce1de0bf32c3ddbe8775ff596cfc67c3ec55ec28",
      "character_start": 3543,
      "character_end": 5279,
      "utf8_byte_start": 3569,
      "utf8_byte_end": 5317,
      "passage_sha256": "bf546ed22e1c55b91c517402ce1de0bf32c3ddbe8775ff596cfc67c3ec55ec28",
      "reader_fragment": "p-3543-5279-bf546ed22e1c55b9"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-5279-7064:79dad5d0e088671835786aa68fccdfeb6ce44915035b20621f2880c75c0cfa65",
      "character_start": 5279,
      "character_end": 7064,
      "utf8_byte_start": 5317,
      "utf8_byte_end": 7120,
      "passage_sha256": "79dad5d0e088671835786aa68fccdfeb6ce44915035b20621f2880c75c0cfa65",
      "reader_fragment": "p-5279-7064-79dad5d0e0886718"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-7064-8805:29a3de8ed59d2437dd791c4ab04633a94731245a33eeca79e55f564e7f40e1c4",
      "character_start": 7064,
      "character_end": 8805,
      "utf8_byte_start": 7120,
      "utf8_byte_end": 8877,
      "passage_sha256": "29a3de8ed59d2437dd791c4ab04633a94731245a33eeca79e55f564e7f40e1c4",
      "reader_fragment": "p-7064-8805-29a3de8ed59d2437"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-8805-10491:c35d502ffa4ef8aaf7495e3cfb8b9bfe8a797851f83e96e5bbe7ed0ddb0cf72f",
      "character_start": 8805,
      "character_end": 10491,
      "utf8_byte_start": 8877,
      "utf8_byte_end": 10593,
      "passage_sha256": "c35d502ffa4ef8aaf7495e3cfb8b9bfe8a797851f83e96e5bbe7ed0ddb0cf72f",
      "reader_fragment": "p-8805-10491-c35d502ffa4ef8aa"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-10491-12174:1dcb0810d4f2e0e0c98e59149438d4cabf18ba7e2581eb1a3ef313b13189e6da",
      "character_start": 10491,
      "character_end": 12174,
      "utf8_byte_start": 10593,
      "utf8_byte_end": 12290,
      "passage_sha256": "1dcb0810d4f2e0e0c98e59149438d4cabf18ba7e2581eb1a3ef313b13189e6da",
      "reader_fragment": "p-10491-12174-1dcb0810d4f2e0e0"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-12174-13968:3978da56afc6c872a5e2047a46a05a1a4974aa14bb2ee35ba76d8c491c916cce",
      "character_start": 12174,
      "character_end": 13968,
      "utf8_byte_start": 12290,
      "utf8_byte_end": 14120,
      "passage_sha256": "3978da56afc6c872a5e2047a46a05a1a4974aa14bb2ee35ba76d8c491c916cce",
      "reader_fragment": "p-12174-13968-3978da56afc6c872"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-13968-15715:4436e4b2ea3d674a3fe92f945dc0d1aab000deef7681d85913958ee125077efc",
      "character_start": 13968,
      "character_end": 15715,
      "utf8_byte_start": 14120,
      "utf8_byte_end": 15877,
      "passage_sha256": "4436e4b2ea3d674a3fe92f945dc0d1aab000deef7681d85913958ee125077efc",
      "reader_fragment": "p-13968-15715-4436e4b2ea3d674a"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-15715-17493:1d1ca7bd77f93b06a470ab3ccb8c5c4510be515fd9c472fbbc0f91a53996c809",
      "character_start": 15715,
      "character_end": 17493,
      "utf8_byte_start": 15877,
      "utf8_byte_end": 17671,
      "passage_sha256": "1d1ca7bd77f93b06a470ab3ccb8c5c4510be515fd9c472fbbc0f91a53996c809",
      "reader_fragment": "p-15715-17493-1d1ca7bd77f93b06"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-17493-19185:93594b4f848ddfefaae2900a7abe18d33a5f1ec5c619d12128a8c73c38f40a9e",
      "character_start": 17493,
      "character_end": 19185,
      "utf8_byte_start": 17671,
      "utf8_byte_end": 19375,
      "passage_sha256": "93594b4f848ddfefaae2900a7abe18d33a5f1ec5c619d12128a8c73c38f40a9e",
      "reader_fragment": "p-17493-19185-93594b4f848ddfef"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-19185-20920:e977a940c14430e176db9d1fe334a1029d81944ab1185732c079c3e5677f8ff9",
      "character_start": 19185,
      "character_end": 20920,
      "utf8_byte_start": 19375,
      "utf8_byte_end": 21126,
      "passage_sha256": "e977a940c14430e176db9d1fe334a1029d81944ab1185732c079c3e5677f8ff9",
      "reader_fragment": "p-19185-20920-e977a940c14430e1"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-20920-22687:20cc2da7cc907a63a94537418876e1a6f3ebe2ae0f93b283ad2f8c05d881e8e6",
      "character_start": 20920,
      "character_end": 22687,
      "utf8_byte_start": 21126,
      "utf8_byte_end": 22919,
      "passage_sha256": "20cc2da7cc907a63a94537418876e1a6f3ebe2ae0f93b283ad2f8c05d881e8e6",
      "reader_fragment": "p-20920-22687-20cc2da7cc907a63"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-22687-24450:e0474f41e2b67be36cc335dd1369061949692c512abefce7c6346542636a3abe",
      "character_start": 22687,
      "character_end": 24450,
      "utf8_byte_start": 22919,
      "utf8_byte_end": 24688,
      "passage_sha256": "e0474f41e2b67be36cc335dd1369061949692c512abefce7c6346542636a3abe",
      "reader_fragment": "p-22687-24450-e0474f41e2b67be3"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-24450-26188:18545d6a71d8e3c28bb99fd0ae049061fd42ed5129cecba99d4f1448347ada21",
      "character_start": 24450,
      "character_end": 26188,
      "utf8_byte_start": 24688,
      "utf8_byte_end": 26446,
      "passage_sha256": "18545d6a71d8e3c28bb99fd0ae049061fd42ed5129cecba99d4f1448347ada21",
      "reader_fragment": "p-24450-26188-18545d6a71d8e3c2"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-26188-27978:9266d47e9e5380e5a225cc53148677ae6806fd3c3f384922360f562ee8e7e437",
      "character_start": 26188,
      "character_end": 27978,
      "utf8_byte_start": 26446,
      "utf8_byte_end": 28248,
      "passage_sha256": "9266d47e9e5380e5a225cc53148677ae6806fd3c3f384922360f562ee8e7e437",
      "reader_fragment": "p-26188-27978-9266d47e9e5380e5"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-27978-29740:af0d75e3b30d20d19896670d7a411c742aee485e225bd0ed15b479093cfd75cf",
      "character_start": 27978,
      "character_end": 29740,
      "utf8_byte_start": 28248,
      "utf8_byte_end": 30026,
      "passage_sha256": "af0d75e3b30d20d19896670d7a411c742aee485e225bd0ed15b479093cfd75cf",
      "reader_fragment": "p-27978-29740-af0d75e3b30d20d1"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-29740-31421:b33b2242ac40ea5f36fe04695d2407a2ed25c2ddcf7393bc6a382e8a5ba58b3f",
      "character_start": 29740,
      "character_end": 31421,
      "utf8_byte_start": 30026,
      "utf8_byte_end": 31731,
      "passage_sha256": "b33b2242ac40ea5f36fe04695d2407a2ed25c2ddcf7393bc6a382e8a5ba58b3f",
      "reader_fragment": "p-29740-31421-b33b2242ac40ea5f"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-31421-33179:06a3ecc8e813cf8f5c1983846541d5c1478c852868855dfb1ccc7125724c5f61",
      "character_start": 31421,
      "character_end": 33179,
      "utf8_byte_start": 31731,
      "utf8_byte_end": 33509,
      "passage_sha256": "06a3ecc8e813cf8f5c1983846541d5c1478c852868855dfb1ccc7125724c5f61",
      "reader_fragment": "p-31421-33179-06a3ecc8e813cf8f"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-33179-34894:a506c812928e205c60884932d2d1a8c7eb5c62cce6164fe38710fee197577cc1",
      "character_start": 33179,
      "character_end": 34894,
      "utf8_byte_start": 33509,
      "utf8_byte_end": 35232,
      "passage_sha256": "a506c812928e205c60884932d2d1a8c7eb5c62cce6164fe38710fee197577cc1",
      "reader_fragment": "p-33179-34894-a506c812928e205c"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-34894-36592:4d57b8f487965a3e78921aa3eb4da1579b0ad86079bcdf4c8313165b876bc6e6",
      "character_start": 34894,
      "character_end": 36592,
      "utf8_byte_start": 35232,
      "utf8_byte_end": 36942,
      "passage_sha256": "4d57b8f487965a3e78921aa3eb4da1579b0ad86079bcdf4c8313165b876bc6e6",
      "reader_fragment": "p-34894-36592-4d57b8f487965a3e"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-36592-38363:fea5acdc0cc8120c87e79c7305085f80cc762c7c6f6ab53eb36bc23418073f1f",
      "character_start": 36592,
      "character_end": 38363,
      "utf8_byte_start": 36942,
      "utf8_byte_end": 38737,
      "passage_sha256": "fea5acdc0cc8120c87e79c7305085f80cc762c7c6f6ab53eb36bc23418073f1f",
      "reader_fragment": "p-36592-38363-fea5acdc0cc8120c"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-38363-40131:0b8facbb98403f78e3d2eafbe787f945292f1456d2b2ec8cc96c481a0f728e01",
      "character_start": 38363,
      "character_end": 40131,
      "utf8_byte_start": 38737,
      "utf8_byte_end": 40519,
      "passage_sha256": "0b8facbb98403f78e3d2eafbe787f945292f1456d2b2ec8cc96c481a0f728e01",
      "reader_fragment": "p-38363-40131-0b8facbb98403f78"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-40131-41893:cde8d2201306e8417c9834182967676550dbcbc175bb8d312cce8a72c678adcd",
      "character_start": 40131,
      "character_end": 41893,
      "utf8_byte_start": 40519,
      "utf8_byte_end": 42297,
      "passage_sha256": "cde8d2201306e8417c9834182967676550dbcbc175bb8d312cce8a72c678adcd",
      "reader_fragment": "p-40131-41893-cde8d2201306e841"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-41893-43646:998c035158f14e87527a30fa87f3dcae3e70c952c90da00f6a3c7933ad0a9e10",
      "character_start": 41893,
      "character_end": 43646,
      "utf8_byte_start": 42297,
      "utf8_byte_end": 44058,
      "passage_sha256": "998c035158f14e87527a30fa87f3dcae3e70c952c90da00f6a3c7933ad0a9e10",
      "reader_fragment": "p-41893-43646-998c035158f14e87"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-43646-45377:7ee718f02edf5652a96967a2d7703f40f44f7a8cff5e347a1deb7a460eae30a4",
      "character_start": 43646,
      "character_end": 45377,
      "utf8_byte_start": 44058,
      "utf8_byte_end": 45813,
      "passage_sha256": "7ee718f02edf5652a96967a2d7703f40f44f7a8cff5e347a1deb7a460eae30a4",
      "reader_fragment": "p-43646-45377-7ee718f02edf5652"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-45377-47177:353d962008abc91be54291b62bb6bfae06e8dbae658c87a55d4bf7aa4d490404",
      "character_start": 45377,
      "character_end": 47177,
      "utf8_byte_start": 45813,
      "utf8_byte_end": 47613,
      "passage_sha256": "353d962008abc91be54291b62bb6bfae06e8dbae658c87a55d4bf7aa4d490404",
      "reader_fragment": "p-45377-47177-353d962008abc91b"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-47177-48916:ec8e75828a9339c2c1bba67d508dfe3ab0a63f25589cdc092e7b44d86cd6531a",
      "character_start": 47177,
      "character_end": 48916,
      "utf8_byte_start": 47613,
      "utf8_byte_end": 49374,
      "passage_sha256": "ec8e75828a9339c2c1bba67d508dfe3ab0a63f25589cdc092e7b44d86cd6531a",
      "reader_fragment": "p-47177-48916-ec8e75828a9339c2"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-48916-50699:7bf2b8fc1d7fef2a0caf4e562171f587de130c8d8953318a59bf2795df9768d2",
      "character_start": 48916,
      "character_end": 50699,
      "utf8_byte_start": 49374,
      "utf8_byte_end": 51177,
      "passage_sha256": "7bf2b8fc1d7fef2a0caf4e562171f587de130c8d8953318a59bf2795df9768d2",
      "reader_fragment": "p-48916-50699-7bf2b8fc1d7fef2a"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-50699-52498:efc4f6c66e77b427f64660d4980f7b0463c3e3e04b1ecb76080a997f7881952b",
      "character_start": 50699,
      "character_end": 52498,
      "utf8_byte_start": 51177,
      "utf8_byte_end": 52996,
      "passage_sha256": "efc4f6c66e77b427f64660d4980f7b0463c3e3e04b1ecb76080a997f7881952b",
      "reader_fragment": "p-50699-52498-efc4f6c66e77b427"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-52498-54202:a40dc12bc21122a7a9e5de2e3b5e7dec53fece710d87461b3011f6b9b04cfb75",
      "character_start": 52498,
      "character_end": 54202,
      "utf8_byte_start": 52996,
      "utf8_byte_end": 54718,
      "passage_sha256": "a40dc12bc21122a7a9e5de2e3b5e7dec53fece710d87461b3011f6b9b04cfb75",
      "reader_fragment": "p-52498-54202-a40dc12bc21122a7"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-54202-55968:6e8ba608dbbc8b5282f72706591d52b6379d161aa8184bc8482f51e06382acb7",
      "character_start": 54202,
      "character_end": 55968,
      "utf8_byte_start": 54718,
      "utf8_byte_end": 56512,
      "passage_sha256": "6e8ba608dbbc8b5282f72706591d52b6379d161aa8184bc8482f51e06382acb7",
      "reader_fragment": "p-54202-55968-6e8ba608dbbc8b52"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-55968-57683:746451e10dd01eb25afee0e84ed069a7e323bc6eaa5fa0621a7f46c7723a793c",
      "character_start": 55968,
      "character_end": 57683,
      "utf8_byte_start": 56512,
      "utf8_byte_end": 58237,
      "passage_sha256": "746451e10dd01eb25afee0e84ed069a7e323bc6eaa5fa0621a7f46c7723a793c",
      "reader_fragment": "p-55968-57683-746451e10dd01eb2"
    },
    {
      "passage_id": "law:punjab-code-989e9e9a88202b5b:sha256:b82b775228235942fdbef7e1f2d1dd3bda8bad58c677ec93379407eb243d4f10:chars-57683-59015:fed1f27483a76d3b93901030766ada8bebe4471d5677d8856375d4dad6e5121d",
      "character_start": 57683,
      "character_end": 59015,
      "utf8_byte_start": 58237,
      "utf8_byte_end": 59575,
      "passage_sha256": "fed1f27483a76d3b93901030766ada8bebe4471d5677d8856375d4dad6e5121d",
      "reader_fragment": "p-57683-59015-fed1f27483a76d3b"
    }
  ]
}