{
  "schema_version": "qanun-law-text/1",
  "id": "punjab-code-ea2117bca7895d50",
  "title": "PUNJAB FINANCE ACT 2019",
  "source_collection": "Punjab",
  "content_kind": "stored_law_text",
  "content_extent": null,
  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/Bj4GNVBhVWQ-",
  "version": null,
  "source_snapshot": "2026-08-06T16:55:44Z",
  "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": "340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4",
  "source_sha256": "340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4",
  "text_version_id": "law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4",
  "quality_flags": [],
  "encoding": "UTF-8",
  "text": "THE PUNJAB FINANCE ACT 2019 \r\n(XV of 2019) \r\nCONTENTS \r\n1. Short title, extent and commencement. \r\n2. Amendments in Act II of 1899. \r\n3. Amendment in Act V of 1958. \r\n4. Amendment in Act XV of 1977. \r\nSECOND SCHEDULE \r\n(See section 3) \r\n5. Amendments in Act I of 1997. \r\n6. Amendments in Act XLII of 2012. \r\n7. Amendment in section 4 in Act XVII of 2014. \r\n8. Omission of section 10 in Act XXXV of 2016. \r\n9. Omission of section 6 in Act XXXV of 2018. \r\n10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND \r\nABUTTING TO NATIONAL / PROVINCIAL HIGHWAYS AND WITHIN \r\nTHE AREA OF MOTOR WAYS OUTSIDE THE RATING AREAS IN \r\nPUNJAB. \r\n11. Definitions. \r\n12. Power to make rules.  \r\n \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCE ACT 2019 \r\n(XV of 2019) \r\n[28th June, 2019] \r\nAn \r\nAct \r\nto levy, alter and rationalize certain taxes, fees and duties in the Punjab. \r\nIt is necessary in public interest to levy, alter and rationalize certain taxes, fees and \r\nduties in the Punjab; and, to deal with ancillary matters. \r\nBe it enacted by Provincial Assembly of the Punjab as follows: \r\n1. Short title, extent and commencement.- (1) This Act may be cited as the \r\nPunjab Finance Act 2019. \r\n (2) It extends to whole of the Punjab. \r\n (3) It shall come into force on the first day of July 2019. \r\n2. Amendments in Act II of 1899 .- In the Stamp Act, 1899 (II of  1899), in \r\nSchedule I: \r\n(1) In Article 6, in sub Article (2): \r\n(a) in clause (a), in para (i), under the heading “Proper Stamp-duty”, \r\nfor the words “one hundred thousand”, the word s “five hundred \r\nthousand” shall be substituted; and \r\n(b) in clause (b), in para (i), under the heading “Proper Stamp -duty” \r\nfor the words, “fifty thousand”, the word s “five hundred \r\nthousand” shall be substituted. \r\n(2) In Article 40 , in clause  (d), in para  (i), under the heading “Proper  \r\nStamp-duty”, for the words, “one hundred thousand”,  the word s “five \r\nhundred thousand” shall be substituted. \r\n3. Amendment in Act V of 1958.- In the Punjab Urban Immovable Property Tax \r\nAct, 1958 (V of 1958), in section 4, for clause (g), the following shall be substituted: \r\n“(g) buildings and lands belonging to a widow, divorcee, a disabled \r\nperson or a minor orphan,  annual value of which does not exceed rupees two \r\nhundred and forty three thousand: \r\nProvided that where the annual value is more than rupees two hundred \r\nand forty three thousand , the tax shall be  levied on the amount in excess of \r\nthe said amount.”. \r\nExplanation: For purposes of this section, a minor orphan lady means an \r\nunmarried female orphan up to the age of twenty five years. \r\n4. Amendment in Act XV of 1977 .- In the Punjab Finance Act, 1977 (XV of \r\n1977), for SECOND SCHEDULE, the following shall be substituted: \r\n \r\n1This Act was passed by Provincial Assembly of the Punjab on 26 June 2019; assented to by the Governor of the Punjab on 28 \r\nJune 2019; and, was published in the Punjab Gazette (Extraordinary), dated: 28 June 2019, pp.4105-4114. \r\n \r\n \r\n \r\nSECOND SCHEDULE \r\n(See section 3) \r\nSr.No. Class of persons Rate of tax per \r\nannum(rupees) \r\n1. Companies registered under the Companies \r\nAct, 2017 or under the relevant law for the \r\ntime being in force, with paid up capital \r\n \r\n i) Up to rupees 5 million  10,000/- \r\n ii) exceeding rupees 5 million but not \r\nexceeding rupees 50 million  \r\n30,000/- \r\n iii) exceeding rupees 50 million but not \r\nexceeding rupees 100 million  \r\n70,000/- \r\n iv) exceeding rupees 100 million but not \r\nexceeding rupees 200 million \r\n100,000/- \r\n v) exceeding rupees 200 million  100,000/- \r\n2. Persons other than companies, owning \r\nfactories as defined under the Factories Act, \r\n1932 and having \r\n \r\n i) employees not exceeding 10  1,500/- \r\n ii) employees exceeding 10 but not \r\nexceeding 25 \r\n5,000/- \r\n iii) employees exceeding 25  7,500/- \r\n3. Persons other than companies owning \r\ncommercial establishments having 10 or \r\nmore employees \r\n \r\n i) (a) Within Metropolitan and \r\nMunicipal Corporation limits  \r\n \r\n(b) Others  \r\n6,000/- \r\n \r\n4,000/- \r\n ii) All other commercial establishments \r\nother than wholesalers and retailers  \r\n2,000/- \r\n4. Persons engaged in the import or export of \r\ngoods who, during the preceding financial \r\nyear, imported or exported goods of the \r\nvalue \r\n \r\n i) exceeding rupees 1 lac but not \r\nexceeding rupees 1 million \r\n2,000/- \r\n ii) exceeding rupees 1 million but not \r\nexceeding rupees 5 million \r\n3,000/- \r\n iii) exceeding rupees 5 million 5,000/- \r\n5. Contractors, builders and property  \r\n \r\n \r\nSr.No. Class of persons Rate of tax per \r\nannum(rupees) \r\ndevelopers, who during the preceding \r\nfinancial year supplied to the Federal or the \r\nProvincial Government or a company or a \r\nfactory or a commercial establishment or an \r\nautonomous or a semi autonomous \r\norganization or any Local Authority; goods, \r\ncommodities and services of the value: \r\n i) not exceeding rupees 1 million  1,000/- \r\n ii) exceeding rupees 1 million but not \r\nexceeding rupees 10 million  \r\n6,000/- \r\n iii) exceeding rupees 10 million but not \r\nexceeding rupees 50 million  \r\n10,000/- \r\n iv) exceeding rupees 50 million  20,000/- \r\n6. Persons engaged in various professions \r\nand providing different services such as: \r\n \r\n i) Medical Consultants or \r\nSpecialists/Dental Surgeons  \r\n5,000/- \r\n ii) Registered Medical Practitioners  4,000/- \r\n iii) Others including Homoeopaths, \r\nHakeems and Ayuervedics– \r\n \r\n(a)  Within Metropolitan and \r\nMunicipal Corporation  limits \r\n \r\n(b)  Others \r\n \r\n \r\n3,000/- \r\n \r\n1,000/- \r\n iv) Auditing firms (per professionally \r\nqualified person) \r\n(a) Within Metropolitan and \r\nMunicipal Corporation limits \r\n(b) Others \r\n \r\n \r\n6,000/- \r\n \r\n4,000/- \r\n v) Management and Tax Consultants \r\nArchitects, Engineering, Technical and \r\nScientific Consultants– \r\n(a) Within Metropolitan and \r\nMunicipal Corporation limits  \r\n(b) Others \r\n \r\n \r\n6,000/- \r\n \r\n4,000/- \r\n vi) Lawyers  1,000/- \r\n vii) (a) Members of Stock  Exchanges 10,000/- \r\n \r\n \r\nSr.No. Class of persons Rate of tax per \r\nannum(rupees) \r\n  (b) Money Changer: \r\n (i) Within Metropolitan  \r\n and Municipal   \r\n Corporation    limits  \r\n (ii) Others \r\n \r\n6,000/- \r\n \r\n \r\n2,000/- \r\n  (c) Motorcycle/Scooter  dealers– \r\n \r\n (i) Within Metropolitan and \r\nMunicipal Corporation  \r\nlimits.  \r\n (ii) Others  \r\n \r\n10,000/- \r\n \r\n \r\n6,000/- \r\n  (d) Motor Car Dealers and Real \r\n Estate Agents– \r\n(i) Within Metropolitan and \r\nMunicipal Corporation limits  \r\n(ii) Others  \r\n \r\n \r\n20,000/- \r\n \r\n10,000/- \r\n  (e) Recruiting Agents– \r\n(i) Within Metropolitan and \r\nMunicipal Corporation \r\nlimits  \r\n(ii) Others  \r\n \r\n20,000/- \r\n \r\n10,000/- \r\n viii) Carriage of goods and passengers by \r\nroad: \r\n(i) Within Metropolitan and \r\nMunicipal Corporation \r\nlimits  \r\n(ii) Others \r\n \r\n \r\n4,000/- \r\n \r\n \r\n2,000/- \r\n ix) Health Clubs and Gymnasiums– \r\n(i) Within Metropolitan and \r\nMunicipal Corporation \r\nlimits  \r\n(ii) Others  \r\n \r\n4,000/- \r\n \r\n2,000/- \r\n x) Jewelers, departmental stores, \r\nelectronic goods stores, cable \r\noperators, printing presses and \r\npesticide dealers \r\n2,000/- \r\n xi) Tobacco venders– \r\nWholesalers \r\n \r\n4,000/- \r\n7. Franchisee, Authorized dealers/Agents and 5,000/- \r\n \r\n \r\nSr.No. Class of persons Rate of tax per \r\nannum(rupees) \r\ndistributors \r\n8. Property Developers / Builders & Marketing \r\nAgent/Company engaged in the \r\ndevelopment marketing and management of \r\nresidential, comm ercial or industrial \r\nproperties \r\n50,000/- \r\n9. Hotels, Hostels (except hostels owned and \r\noperated by an educational institution itself) \r\n/ Guest Houses / Motels / Resorts providing \r\nlodging facilities  \r\n5,000/- \r\n10. Restaurants / Eateries / Fast Food Points / \r\nIce Cream Parlors / Bakeries / Confectioners \r\n/ Sweets Shops with air conditioning facility \r\n5,000/- \r\n \r\n5. Amendments in Act I of 1997 .- In the Punjab Agricultural Income Tax Act , \r\n1997 (I of 1997): \r\n (1) for the FIRST SCHEDULE, the following shall be substituted: \r\n“THE FIRST SCHEDULE \r\n[see section 3 (1)] \r\n(1) Slab of total cultivated land, \r\ncomputed Rate of tax per acre as \r\nirrigated land, by treating one acre \r\nof irrigated land as equal to two \r\nacre of unirrigated land, excluding \r\nmature orchards. \r\nRate of tax per \r\nacre \r\n   (i) Not exceeding 12½ acres Nil. \r\n   (ii) Exceeding 12½ acres but \r\n    not exceeding 25 acres \r\nRs. 300/- \r\n   (iii) Exceeding 25 acres but not \r\n   exceeding 50 acres \r\nRs. 400/- \r\n   (iv) Exceeding 50 acres Rs. 500/- \r\n \r\n (2) Mature orchards \r\n (i) Irrigated Rs. 600/-  \r\n (ii) Unirrigated Rs. 300/-”. \r\n \r\n(2) for the SECOND SCHEDULE, the following shall be substituted: \r\n \r\n \r\n \r\n \r\n“THE SECOND SCHEDULE \r\n[see section 3 (3)] \r\nRATES OF TAX ON TOTAL AGRICULTURAL INCOME \r\nThe rate of tax on total agricultural income shall be as under: \r\n(1)  Where the total income does not exceed \r\nRs.400,000/- \r\n0% \r\n(2)  Where the total income exceeds \r\nRs.400,000/- but does not exceed \r\nRs.800,000/- \r\nRs.1,000/- \r\n(3)  Where the total income exceeds \r\nRs.800,000/- but does not exceed \r\nRs.12,00,000/- \r\nRs.2,000/- \r\n(4)  Where the total income exceeds \r\nRs.12,00,000/- but does not exceed \r\nRs.24,00,000/-  \r\n5% of the amount \r\nexceeding Rs.12,00,000/- \r\n(5)  Where the total income exceeds \r\nRs.24,00,000/- but does not exceed \r\nRs.48,00,000/- \r\nRs.60,000/- plus 10% of the \r\namount exceeding \r\nRs.24,00,000/- \r\n(6)  Where the total income exceeds Rs. \r\n48,00,000/- \r\nRs.300,000/- plus 15% of \r\nthe amount exceeding \r\nRs.48,00,000/-“. \r\n6. Amendments in Act XLII of 2012.– In the Punjab Sales Tax on Services Act \r\n2012 (XLII of 2012): \r\n(1) In section 14 , in subsection (2), after the full stop,  the following \r\nexplanation shall be added: \r\n“Explanation: The word “charged” used in this sub section means and \r\nincludes the ta x liable to be charged under this  Act or the rules made \r\nthereunder.”. \r\n(2) In section 16B, in subsection (1): \r\n(a) in clauses (g) and (h), for the word “sixteen”, the word “fifteen” \r\nshall be substituted; and \r\n(b) for clause (n), the following shall be substituted: \r\n “(n) goods and services not related to the taxable supplies \r\nmade or services rendered by the registered person;”. \r\n(3) After section 24, the following new section 24A shall be inserted: \r\n“24A. Determination of minimum tax liability .– Notwithstanding \r\nanything contained in section 24, where a registered person fails to file \r\na return, an officer of the Authority, shall, subject to such conditions as \r\nspecified by the Authority, determine the minimum tax liability of the \r\nregistered person.”. \r\n \r\n \r\n(4) In section 48, in subsection (2), in the TABLE: \r\n(a) in entry number 2, in column 3, after the word  “provided”, the \r\nword “further” shall be inserted; and \r\n(b)  in entry number 9, in column 2, for the words “in connection with \r\nrecovery of the tax”, the words “or tempers a seal placed by an \r\nofficer of the Authority” shall be substituted. \r\n(c) after entry number 16,  in column 1 to 4,  the following new \r\nentries 17, 18, 19 and 20 shall be inserted: \r\n“17 Where any person fails or \r\nrefuses to issue a tax invoice. \r\nSuch person shall \r\nbe liable to pay a \r\npenalty of twenty \r\nthousand rupees \r\non first default \r\nand fifty thousand \r\nrupees for each \r\nsubsequent \r\ndefault. \r\nIn case of three \r\nacts of such \r\ndefault, the \r\nbusiness \r\npremises shal l be \r\nliable to be \r\nsealed for a \r\nperiod which may \r\nextend to one \r\nmonth. \r\n         30 \r\n18 Where any person fails to \r\nintimate any change  in \r\nparticulars of registration  \r\nincluding the particulars \r\nrelating to business address, \r\nbranches etc. within fourteen \r\ndays. \r\nSuch person shall \r\nbe liable to pay a \r\nminimum penalty \r\nof fifty thousand \r\nrupees. \r\n25 \r\n19 Where any person fails to \r\ndeclare, conceals  any of \r\nbusiness bank accounts or \r\ngives misleading declaration or  \r\nfails to intimate any change in \r\nbusiness bank acc ount within \r\nfourteen days of such change. \r\nSuch person shall \r\nbe liable to pay a \r\npenalty which \r\nmay range from  \r\none hundred \r\nthousand rupees \r\nto five  hundred \r\nthousand rupees. \r\n25 \r\n20 Where any person either \r\navoids, defies, fails to comply \r\nwith electronic invoicing system \r\nor issues invoices bypassing \r\nthe electronic invoicing system. \r\nSuch person shall \r\nbe liable to pay a \r\npenalty of up to \r\none hundred \r\nthousand rupees, \r\nbut not less than \r\n59A” \r\n \r\n \r\ntwenty five \r\nthousand rupees. \r\nIn case of th ree \r\nconsecutive \r\ndefaults, the  \r\nbusiness \r\npremises of such \r\nperson may \r\nfurther be liable to \r\nsealing for a \r\nperiod which may \r\nextend to one \r\nmonth. \r\n(5) In section 59B, after sub section (2), the following new subsection (2A) \r\nshall be inserted: \r\n“(2A) The Authority may, in the prescribed manner, devise, implement \r\nand declare mandatory an electronic invoicing system for issuance of \r\ntax invoices by a registered person or a class of reg istered persons or \r\na service or a class of services.”. \r\n(6) In section 60, in sub section (1), for clause (d),  the following  shall be  \r\nsubstituted: \r\n“(d) Other officers of the Authority : Such cases or class of cases as \r\nmay be prescribed by the  Authority.”. \r\n(7) In section 66, for subsection (1), the following shall be substituted: \r\n“(1) Any person including an officer of the Authority not below the rank \r\nof an Additional Commissioner, aggrieved by any order passed by the: \r\n  (a) Commissioner (Appeals) under subsection (4) of section \r\n64 or section 65; \r\n  (b) Commissioner through adjud ication under section 60 or \r\n61; or \r\n  (c) Authority under section 62, \r\n may, within thirty days  of the receipt of such decision or \r\norder, prefer an appeal to the Appellate Tribunal.”. \r\n(8) In section 70, in subsection (1), in clause (c), after the words “bank \r\naccounts” the words “and recover the amount payable or recover such \r\namount without attachment” shall be inserted. \r\n (9) In Second Schedule: \r\n  (a) at S.No.15, in columns 1 to 4,  the following shall be \r\n substituted: \r\n“15 (i) Services provided by \r\nproperty developers, builders \r\nand promoters (including their \r\nallied services).   \r\nExcluding:  \r\nActual purchase value or \r\n9807.0000 \r\nand \r\nrespective \r\nsub-\r\nheadings \r\nof heading \r\n(i) Eight percent \r\nwithout input tax \r\nadjustment or \r\nsixteen percent \r\nwith input tax \r\nadjustment; and \r\n \r\n \r\ndocumented cost of land. \r\n \r\n(ii) Affordable housing \r\nservices provided under \r\nGovernment sponsored \r\nhousing programs. \r\n98.14 (ii) Five percent \r\nwithout input tax \r\nadjustment or \r\nsixteen percent \r\nwith input tax \r\nadjustment; \r\n  (b) at S.No.34, in column 2, for the words “and interior decorators”, \r\n the words “ interior decorators and interior designers ” shall be \r\n substituted; \r\n  (c) at S.No.43, in column 2, after the words “games”, the following \r\n expression shall be inserted: \r\n   “,amusement parks, arcades and other recreation facilities,”; \r\n  (d) at S.No.54, in columns 1 to 4, the following shall be substituted: \r\n“54 Facilities for travel  originating from \r\nPunjab by Air for domestic and \r\ninternational travel. \r\nEXCLUDING:  \r\nAir travel services provided to Hajj or \r\nUmrah passengers, diplomats and \r\nsupernumerary crew. \r\n9803.1000 \r\n9803.1100 \r\nFive perce nt \r\nwithout input \r\ntax adjustment” \r\nand \r\n  (e) after S. No. 6 3, in columns 1 to 4, the following new entries 6 4, \r\n65, 66, 67 and 68 shall be inserted: \r\n64 Dress designing and stitching \r\nservices. \r\nRespective \r\nheadings \r\nSixteen \r\npercent \r\n65 Rental of bulldozers, excavators, \r\ncranes, construction equipment, \r\nScaffolding, framework and \r\nshuttering, generators, storage \r\ncontainers, Refrigerator, shelf or \r\nrack renting, etc \r\nRespective \r\nheadings \r\nSixteen \r\npercent \r\n66 Services in respect of treatment of \r\ntextile, leather but not limited to \r\nDyeing services, Edging and cutting, \r\ncloth treating, water proofing, \r\nEmbroidery, Engraving, Fabric \r\nbleaching, Knitting, Leather staining, \r\nLeather working, Pre-shrinking, \r\nColour separation services , pattern \r\nprinting and shoe making services. \r\nRespective \r\nheadings \r\nSixteen \r\npercent \r\n67 Apartment house management, real \r\nestate management and services of \r\nrent collection. \r\nRespective \r\nheadings \r\nSixteen \r\npercent \r\n68 (i) Medical consultation/ visit fee 9815.1000 Five percent \r\n \r\n \r\n \r\n7. Amendment in section 4 in Act XVII of 2014 .– In the Punjab Finance Act \r\n2014 (XVII of 2014), in section 4, clause (b) shall be omitted. \r\n8. Omission of section 10 in Act XXXV of 2016 .– In the Punjab Finance Act \r\n2016 (XXXV of 2016), section 10 shall be omitted. \r\n9. Omission of section 6 in Act XXXV of 2018 .– In the Punjab Finance Act \r\n2018 (XXX of 2018), section 6 shall be omitted. \r\n10. TAX ON PROPERTIES OTHER THAN AGRICULTURAL LAND ABUTTING \r\nTO NATIONAL / PROVINCIAL HIGHWAYS AND WITHIN THE AREA OF MOTOR \r\nWAYS OUTSIDE THE RATING AREAS IN PUNJAB .- (1) There shall be charged, \r\nlevied, assessed and paid a tax at the rate of five percent of the Ann ual Taxable \r\nValue of all categories of properties other than agricultural land, outside limits of the \r\nrating area, abutting to national or provincial highway or part thereof or within the \r\narea of motorways, in such limits and lengths, as may be notified by  the \r\nGovernment. \r\n(2) The tax under this section shall be due from the owner or the occupant, \r\njointly and severally to be charged, levied, assessed and paid in addition to any other \r\ntax charged and collected under any other law for the time being in force a nd shall \r\nbe the first charge upon the property unit. \r\n(3) The tax under this section shall not be leviable in respect of the \r\nbuildings and lands: \r\n(i) Annual Taxable Value of which does not exceed rupees five \r\nhundred thousand belonging to a widow, a divorcee, a disabled \r\nperson, a minor orphan or a female unmarried orphan upt o the \r\nage of twenty five years; \r\n(ii) owned by Federal or Provincial Government; or \r\n(iii) exclusively used by public for worship. \r\n(4) The tax, including surcharge, payable under this sectio n, shall be \r\nadministrated and regulated  under the provisions of the Punjab Urban Immovable \r\nProperty Tax Act, 1958 (V of 1958). \r\n(5) Notwithstanding any other provision of this section, the Government \r\nmay, by notification in the official Gazette, exempt any property unit or persons, or \r\nclasses thereof, from the whole or any part of the tax chargeable under this section, \r\nsubject to such conditions and limitations as may be specified by the Government. \r\n Explanation: A word or term used but not defined in this A ct shall have the \r\nsame meanings as defined in the Punjab Urban Immovable Property Tax Act, 1958 \r\n(V of 1958). \r\nexceeding Rs.1,500  per \r\nconsultation/ visit of doctors, medical \r\npractitioners and medical specialists. \r\n(ii) Bed / room charges of hospitals \r\nexceeding Rs.6,000/ - per day per \r\nbed / room \r\nand other \r\nRespective \r\nheadings. \r\nwithout input \r\ntax \r\nadjustment”. \r\n \r\n \r\n11. Definitions.- In this Act: \r\n(a) “Annual Taxable Value” means the value of a distinct property unit \r\nexcluding the value of any machinery etc. thereof, which shall be the \r\nbasis of determination of tax assessed, levied and recovered under  \r\nsection 10 of this Act; \r\n(b) “buildings and lands” in relation to the ta x under section 10  of this Act \r\nincludes a parcel or portion thereof having  distinct boundaries intended \r\nfor specific purpose including residential, commercial or industrial use; \r\n(c) “Government” means Government of the Punjab; \r\n(d) “motorways” means the multiple-lane, high speed, limited access or \r\ncontrolled access highways in Punjab which are owned, mai ntained and \r\noperated as such by the National Highway Authority; \r\n(e) “national highways” means the highways in the Punjab which are owned, \r\nmaintained and operated as such by the National Highway Authority; \r\n(f) “owner” includes a mortgagee with possession, a lessee in perpetuity, a \r\ntrustee having possession of a trust property and a person to whom an \r\nevacuee property has been transferred provisionally or permanently; \r\n(g) “prescribed” means prescribed by the rules made under this Act; \r\n(h) “provincial highways” means the highways, including but not limited to in \r\nPunjab which are owned, maintained and operated by the province of the \r\nPunjab; and \r\n(i) “rating area” means urban area where p roperty tax is levied under the \r\nPunjab Urban Immovable Property Tax Act, 1958 (V of 1958). \r\n12. Power to make rules .- The Government may make rules for carrying out the \r\npurposes of any of the provisions of this Act.",
  "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive",
  "passages": [
    {
      "passage_id": "law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4:chars-0-1746:30711902c087fa30a7ac59de19bcebb34fa9dc69f1bac942b27a10be1c8da4cb",
      "character_start": 0,
      "character_end": 1746,
      "utf8_byte_start": 0,
      "utf8_byte_end": 1770,
      "passage_sha256": "30711902c087fa30a7ac59de19bcebb34fa9dc69f1bac942b27a10be1c8da4cb",
      "reader_fragment": "p-0-1746-30711902c087fa30"
    },
    {
      "passage_id": "law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4:chars-1746-3514:9151c3dff7538fe34f66c7da389c059984fe4dcf0de3b46f032cf4174242b816",
      "character_start": 1746,
      "character_end": 3514,
      "utf8_byte_start": 1770,
      "utf8_byte_end": 3554,
      "passage_sha256": "9151c3dff7538fe34f66c7da389c059984fe4dcf0de3b46f032cf4174242b816",
      "reader_fragment": "p-1746-3514-9151c3dff7538fe3"
    },
    {
      "passage_id": "law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4:chars-3514-5284:91bd7f5e636dd00b9c31c46cf386272e0d9def63c460f61c9279a40d5fb039e9",
      "character_start": 3514,
      "character_end": 5284,
      "utf8_byte_start": 3554,
      "utf8_byte_end": 5324,
      "passage_sha256": "91bd7f5e636dd00b9c31c46cf386272e0d9def63c460f61c9279a40d5fb039e9",
      "reader_fragment": "p-3514-5284-91bd7f5e636dd00b"
    },
    {
      "passage_id": "law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4:chars-5284-7084:102056ab6a684e448244f0bc06b776b202f14d259060977cac3aff7ff7c985d6",
      "character_start": 5284,
      "character_end": 7084,
      "utf8_byte_start": 5324,
      "utf8_byte_end": 7138,
      "passage_sha256": "102056ab6a684e448244f0bc06b776b202f14d259060977cac3aff7ff7c985d6",
      "reader_fragment": "p-5284-7084-102056ab6a684e44"
    },
    {
      "passage_id": "law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4:chars-7084-8877:2a121e91d548b2cb7314bd873e43b2da3c1d413bce5cf34b340f789a88273c89",
      "character_start": 7084,
      "character_end": 8877,
      "utf8_byte_start": 7138,
      "utf8_byte_end": 8939,
      "passage_sha256": "2a121e91d548b2cb7314bd873e43b2da3c1d413bce5cf34b340f789a88273c89",
      "reader_fragment": "p-7084-8877-2a121e91d548b2cb"
    },
    {
      "passage_id": "law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4:chars-8877-10677:7d252a94ec88568473dfded1aa3996ce43c539da83f83f5c9689b23e2318ea51",
      "character_start": 8877,
      "character_end": 10677,
      "utf8_byte_start": 8939,
      "utf8_byte_end": 10777,
      "passage_sha256": "7d252a94ec88568473dfded1aa3996ce43c539da83f83f5c9689b23e2318ea51",
      "reader_fragment": "p-8877-10677-7d252a94ec885684"
    },
    {
      "passage_id": "law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4:chars-10677-12468:5d4c40275f7dc7edfbb5096ef4120c940621269c68453d8560e16e68c8644a1a",
      "character_start": 10677,
      "character_end": 12468,
      "utf8_byte_start": 10777,
      "utf8_byte_end": 12580,
      "passage_sha256": "5d4c40275f7dc7edfbb5096ef4120c940621269c68453d8560e16e68c8644a1a",
      "reader_fragment": "p-10677-12468-5d4c40275f7dc7ed"
    },
    {
      "passage_id": "law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4:chars-12468-14263:bfc1385441677c0bc42e54df19eba22758c295143473d7afb4d8d29977b41453",
      "character_start": 12468,
      "character_end": 14263,
      "utf8_byte_start": 12580,
      "utf8_byte_end": 14397,
      "passage_sha256": "bfc1385441677c0bc42e54df19eba22758c295143473d7afb4d8d29977b41453",
      "reader_fragment": "p-12468-14263-bfc1385441677c0b"
    },
    {
      "passage_id": "law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4:chars-14263-16060:e4afa1cf6566a7e014710ea5157f2617e0e4fc5e82af314be29be1ba9a598d5d",
      "character_start": 14263,
      "character_end": 16060,
      "utf8_byte_start": 14397,
      "utf8_byte_end": 16214,
      "passage_sha256": "e4afa1cf6566a7e014710ea5157f2617e0e4fc5e82af314be29be1ba9a598d5d",
      "reader_fragment": "p-14263-16060-e4afa1cf6566a7e0"
    },
    {
      "passage_id": "law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4:chars-16060-17855:94d40048c09fe87801d7efd1e199334937e00a611694332d3cc79b4a4d9cb87f",
      "character_start": 16060,
      "character_end": 17855,
      "utf8_byte_start": 16214,
      "utf8_byte_end": 18015,
      "passage_sha256": "94d40048c09fe87801d7efd1e199334937e00a611694332d3cc79b4a4d9cb87f",
      "reader_fragment": "p-16060-17855-94d40048c09fe878"
    },
    {
      "passage_id": "law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4:chars-17855-19641:83d1c84d4fcd4d84b4e6e707ee94cf6c7aa12cf14f7fccac32d5dcc2e6e72b25",
      "character_start": 17855,
      "character_end": 19641,
      "utf8_byte_start": 18015,
      "utf8_byte_end": 19819,
      "passage_sha256": "83d1c84d4fcd4d84b4e6e707ee94cf6c7aa12cf14f7fccac32d5dcc2e6e72b25",
      "reader_fragment": "p-17855-19641-83d1c84d4fcd4d84"
    },
    {
      "passage_id": "law:punjab-code-ea2117bca7895d50:sha256:340049954131312122d05112906864f39deb6925ffce3073e87afebaf1dcbaf4:chars-19641-20507:12ad9c68a9e90861f2678bdc9e65c551534b5d4af03cf0f30f32bee0c908f127",
      "character_start": 19641,
      "character_end": 20507,
      "utf8_byte_start": 19819,
      "utf8_byte_end": 20705,
      "passage_sha256": "12ad9c68a9e90861f2678bdc9e65c551534b5d4af03cf0f30f32bee0c908f127",
      "reader_fragment": "p-19641-20507-12ad9c68a9e90861"
    }
  ]
}