{ "schema_version": "qanun-law-text/1", "id": "punjab-code-f07233144226858b", "title": "PUNJAB HORSE-RACE BETTING TAX ACT, 1958", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/XWgAMwExVGc-", "version": null, "source_snapshot": "2026-08-06T16:57:03Z", "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": "9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601", "source_sha256": "9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601", "text_version_id": "law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB HORSE-RACE BETTING TAX ACT, 1958 \r\n(IV of 1958) \r\nCONTENTS \r\n1. Short title, extent and commencement. \r\n2. Definitions. \r\n3. Levy of totalizator tax. \r\n4. Levy of betting tax. \r\n4-A. Power to Government to issue directions. \r\n4-B. Payment to Manager for collection of taxes, etc. \r\n5. Assessment collection and payment of tax. \r\n6. Duties of the management. \r\n7. Tax in lieu of taxes under sections 3 and 4. \r\n8. Appointment of Inspectors. \r\n9. Exemptions. \r\n10. Punishment and procedure. \r\n11. Rules. \r\n12. Repeal and Savings. \r\n \r\n \r\n \r\nTEXT \r\n1\r\nTHE \r\n2\r\n[PUNJAB] HORSE-RACE BETTING TAX ACT, 1958 \r\n(IV of 1958) \r\n[10 April 1958] \r\nAn \r\nAct \r\nto consolidate the law relating to the levy of taxes on horse-race betting in \r\n3\r\n[the \r\nPunjab]. \r\nPreamble.– WHEREAS it is expedient to consolidate the law relating to the levy of \r\ntaxes on horse-race betting on a uniform basis throughout \r\n4\r\n[the Punjab]; \r\n It is hereby enacted as follows:– \r\n1. Short title, extent and commencement .– (1) This Act m ay be called the \r\n5\r\n[Punjab] Horse-race Betting Tax Act, 1958. \r\n \r\n6\r\n[(2) It extends to the whole of the Province of \r\n7\r\n[the Punjab], except the \r\nTribal Areas.] \r\n (3) It shall come into force at once. \r\n2. Definitions.– In this Act unless there is anything repugnant i n the subject or \r\ncontext:– \r\n(a) “backer” means any person who bets at a totalizator or with a book -\r\nmaker; \r\n(b) “bet” or “betting” means a contract by a person to pay a certain sum of \r\nmoney to another in the event of the winning or the placing of a horse \r\nin a horse-race in consideration of certain payment or promise of \r\npayment by that other, and includes payment of money by any person \r\nto another on the happening of that event in consideration of that other \r\npaying to him on the event not happening; \r\n(c) “book-maker” means a person who carries on the business of making \r\nbets with the public in general; \r\n \r\n1For Statement of Objects and Reasons, see Gazette of West Pakistan (Extraordinary), March 24, 1958, pp. 306-307. This Act \r\nwas passed by the West Pakistan Assembly on March 26, 1958, assented to by the Governor of West Pakistan on Apr il 8, \r\n1958, published in the Gazette of West Pakistan (Extraordinary), April 10, 1958, pp. 513-518. \r\n2Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), \r\npublished in the Punjab Gazette (Extr aordinary), dated November 20, 1974, pp. 1425-A-1425-PP, Article 2(1) read with \r\nSchedule. \r\n3Ibid. \r\n4Ibid. \r\n5Ibid. \r\n6Substituted by the West Pakistan Horse -Race Betting Tax (Amendment) Ordinance, 1964 (VI of 1964), published in the \r\nGazette of West Pakistan (Extraordinary), dated May 25, 1964, pp. 1693-1694, s. 2. \r\n7Substituted for the words “West Pakistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. 14.8.1973), \r\npublished in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425-A-1425-PP, Article 2(1) read with \r\nSchedule. \r\n1\r\n[\r\n2\r\n[(d) “Director”, Excise and Taxation‟ means any officer appointed as such \r\nby Government, and shall include any officer appointed by Government \r\nas Additional Director, Excise and Taxation;]] \r\n(e) “Government” means \r\n3\r\n[the Provincial Government of the Punjab]; \r\n(f) “manager” means a person (whether an individual, a corporate body or \r\nan association) primarily responsible for the holding of a race -meeting \r\nor his nominee approved by the \r\n4\r\n[Commissioner], for the purpose of \r\nthis Act; \r\n(g) “prescribed” means prescribed by rules made under this Act; \r\n(h) “race-meeting” means an assembly of persons at a horse-race to which \r\nthe public have access whether on payment or otherwise; \r\n(i) “totalizator” means the system of betting in horse -races which enables \r\npersons to make bets with one another on the principle of a common \r\npool and includes any machine, instrument or contrivance used for the \r\npurpose. \r\n3. Levy of totalizator tax .– (1) Government may, by notification, from time to \r\ntime, direct that a tax not exceeding 20 per cent (hereinafter referred to as the \r\n“totalizator tax”) shall be levied on backers in respect of all moneys paid by them into \r\nany totalizator by way of bets. \r\n (2) Every notification issued under sub -section (1) shall specify the local \r\narea in which, the rate at which, and the date from which totalizator tax shall be \r\nlevied. \r\n (3) Such portion of the moneys paid into the totalizator as is equivalent to \r\nthe amount of the to talizator tax calculated at the rate specified in the aforesaid \r\nnotification shall be deemed to have been paid by the backers on account of the \r\ntotalizator tax and to have been received by the manager on behalf of the \r\nGovernment. \r\n4. Levy of betting tax .– \r\n5\r\n[\r\n6\r\n[(1) Government may, by notification, from time to \r\ntime, direct that a tax not exceeding 20 per cent (hereinafter referred to as the \r\n“betting tax”) shall be levied and paid out of all moneys paid or agreed to be paid to \r\nthe book -makers by backers in resp ect of bets made in a place within the race \r\nenclosure which the manager has set apart for the purposes of such betting.]] \r\n \r\n1Substituted by the West Pakistan (Adaptation of Laws) Ordinance, 1962 (XXV of 1962), published in the Gazette of West \r\nPakistan (Extraordinary), dated June 2, 1962, pp. 2195-2200, s. 3(2) read with Schedule II. \r\n2Substituted by the West Pakistan Horse -Race Betting Tax (Second Amendment) Ordinance, 1964 (X of 1964), published in \r\nthe Gazette of West Pakistan (Extraordinary), dated August 1, 1964, pp. 2543-2545, s. 2. \r\n3Substituted for the words “Government of West P akistan” by the Punjab Laws (Adaptation) Order, 1974 (1 of 1974) (w.e.f. \r\n14.8.1973), published in the Punjab Gazette (Extraordinary), dated November 20, 1974, pp. 1425-A-1425-PP, Article 2(1) read \r\nwith Schedule. \r\n4Substituted for the words “Director, Excise and Taxation, West Pakistan” by the West Pakistan (Adaptation of Laws) \r\nOrdinance, 1962 (XXV of 1962), published in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195-2200, \r\ns. 3(2) read with Schedule II. \r\n5Substituted by the West Pa kistan Horse-Race Betting Tax (Amendment) Ordinance, 1960 (XXXV of 1960), published in the \r\nGazette of West Pakistan (Extraordinary), dated July 23, 1960, pp. 2949-2950, s. 2(i). \r\n6Substituted by the West Pakistan Horse -Race Betting Tax (Second Amendment) Or dinance, 1964 (X of 1964), published in \r\nthe Gazette of West Pakistan (Extraordinary), dated August 1, 1964, pp. 2543-2545, s. 3. \r\n (2) Every notification issued under sub -section (1) shall specify the local \r\narea in which, the rate at which, and the date from which , the betting tax shall be \r\nlevied. \r\n \r\n1\r\n[\r\n2\r\n[(3) Such portion of the moneys referred to in sub -section (1) as is \r\nequivalent to the amount of the betting tax calculated at the rate specified in the \r\naforesaid notification, shall be deemed to have been paid by eac h backer concerned \r\non account of the betting tax and to have been received by the book -maker \r\nconcerned on behalf of the Government.]] \r\n \r\n3\r\n[(4) The moneys received by the book-makers on account of the betting tax \r\nshall be made over to the manager for payment to Government.] \r\n4\r\n[4-A. Power to Government to issue directions .– Government may, by \r\nnotification\r\n5\r\n in the Official Gazette, direct that– \r\n(a) no bets shall be made or settled with a book -maker except at a \r\nspecified time and place; \r\n(b) payment by a book -maker to a backer in consequence of a bet made \r\nand won by the latter on credit shall be made by means of a cheque; \r\n(c) a list of all bets referred to in clause (b) be supplied by the book -maker \r\nto the prescribed authority in the prescribed manner.] \r\n6\r\n[4-B. Payment to Manager for collection of taxes, etc .– Government may pay to \r\nany manager, on such terms and conditions as may be specified by the Government, \r\nsuch sum of money or such percentage of the betting tax or the totalizator tax as it \r\nmay fix, for collecting and depositing the betting tax and the totalizator tax.] \r\n5. Assessment collection and payment of tax .– The betting tax or the \r\ntotalizator tax shall be assessed, collected and paid in such manner as may be \r\nprescribed by the Government. \r\n6. Duties of the management.– The manager of every race -meeting at which \r\nbetting takes place shall– \r\n7\r\n[(a) cause accounts to be kept in the prescribed manner of all sums paid \r\ninto every totalizator, and of all sums paid or agreed to be paid to the \r\nbook-makers by backers in respect of bets made by the latter; \r\n \r\n1Substituted by the West Pakistan Horse -Race Betting Tax (Amendment) Ordinance, 1960 (XXXV of 1960), published in the \r\nGazette of West Pakistan (Extraordinary), dated July 23, 1960, pp. 2949-2950, s. 2(ii). \r\n2Substituted by the West Pakistan Horse -Race Betting Tax (Second Amendment) Ordinance, 1964 (X of 1964), published in \r\nthe Gazette of West Pakistan (Extraordinary), dated August 1, 1964, pp. 2543-2545, s. 3(b). \r\n3Ibid., s. 3(c). \r\n4Substituted by the West Pakistan Horse -Race Betting Tax (Amendment) Ordinance, 1960 (XXXV of 1960), published in the \r\nGazette of West Pakistan (Extraordinary), dated July 23, 1960, pp. 2949-2950, s. 3. \r\n5Directed by the Revenue and Rehabilitation Department’s Notification No. Tax -XII-10-259(a), dated December 12, 1960, Part \r\nI, p. 634. \r\n6Substituted by the West Pakistan Horse -Race Betting Tax (Second Amendment) Ordinance, 1964 (X of 1964), published in \r\nthe Gazette of West Pakistan (Extraordinary), dated August 1, 1964, pp. 2543-2545, s. 4. \r\n7Ibid., s. 5(a). \r\n(b) forward at the time, in the manner, and to the officer, prescribed in this \r\nbehalf, a return showing the total amount of the sums paid into every \r\ntotalizator and of all sums paid or agreed to be paid to the book-makers \r\nby backers in consequence of the bets made by the latter;] \r\n(c) deposit or make over the totalizator tax and the betting tax due, \r\ncollected or received, in the prescribed manner; and \r\n(d) furnish such other information and returns as may be prescribed: \r\n Provided that where the manager satisfies the \r\n1\r\n[\r\n2\r\n[Director, Excise and \r\nTaxation]] that a particular amount of betting tax has remained undeposited for \r\nreasons beyond his control and that the book-maker concerned is responsible for not \r\nmaking it over to him , the \r\n3\r\n[\r\n4\r\n[Director, Excise and Taxation]], may pass an order to \r\nthe effect that the liability to deposit that amount is that of the book-maker. \r\n7. Tax in lieu of taxes under sections 3 and 4 .– The manager of every race -\r\nmeeting in any local area in respect of which a notification has not been issued \r\nunder section 3 or section 4 shall pay to the Government by way of tax, in respect of \r\nsuch meeting, such amount not exceeding five hundred rupees as may be \r\nprescribed. \r\n8. Appointment of Inspectors .– (1) The \r\n5\r\n[Commissioner], may appoint \r\nInspectors for any local area to inspect race-meetings and the accounts of betting. \r\n (2) Every person appointed under sub -section (1) shall be deemed to be a \r\npublic servant within the meaning of section 21 of the Pakistan Penal Code\r\n6\r\n, and \r\nshall be given free access to every race -meeting held in the local areas for which he \r\nhas been appointed and to every place where betting is conducted at such race -\r\nmeeting and to all books of account relating to such betting, whether such books \r\nbelong to the manager or to any book-maker. \r\n9. Exemptions.– The Government may, by notification showing reasons for \r\nsuch exemption exempt any race-meeting from– \r\n(a) the totalizator tax leviable under section 3; or \r\n(b) the betting tax leviable under section 4; or \r\n(c) the tax leviable under section 7. \r\n \r\n1Substituted for the words “Deputy Director Excise and Taxation” by the West Pakistan (Adaptation of Laws) Ordinance, 1962 \r\n(XXV of 1962), published in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195-2200, s. 3(1) read with \r\nSchedule I. \r\n2Substituted for the words “Divisional Excise and Taxation Officer” by the West Pakistan Horse -Race Betting Tax (Second \r\nAmendment) Ordinance, 1964 (X of 1964), published in the Gazette of West Pakistan (Extraordinary), dated August 1, 1964, \r\npp. 2543-2545, s. 5(b). \r\n3Substituted for the words “Deputy Director Excise and Taxation” by the West Pakistan (Adaptation of Laws) Ordinance, 1962 \r\n(XXV of 1962), published in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195-2200, s. 3(1) read with \r\nSchedule I. \r\n4Substituted for the words “Divisional Excise and Taxation Officer” by the West Pakistan Horse -Race Betting Tax (Second \r\nAmendment) Ordinance, 1964 (X of 1964), published in the Gazette of West Pakistan (Extraordinary), dated August 1, 1964, \r\npp. 2543-2545, s. 5(b). \r\n5Substituted for the words “Director, Excise and Taxation, West Pakistan” by the West Pakistan (Adaptation of Laws) \r\nOrdinance, 1962 (XXV of 1962), published in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195-2200, \r\ns. 3(2) read with Schedule II. \r\n6XLV of 1860. \r\n10. Punishment and procedure .– (1) (a) If payment of any tax due under this \r\nAct is evaded or the tax is not deposited within the prescribed time, the \r\n1\r\n[\r\n2\r\n[Director, \r\nExcise and Taxation]], may determine the person or persons liable in this respect \r\nand may impose a penalty not exceeding five times the amount of tax or rupees one \r\nthousand whichever is greater, in addition to the tax evaded or unpaid \r\n3\r\n[:] \r\n \r\n4\r\n[Provided that no order shall be made under this clause making any person \r\nor persons liable for the payment of a tax or imposing on any such person or persons \r\na penalty without giving such person or persons an opportunity of being heard and \r\nshowing cause against the proposed order.] \r\n(b) Any person who contravenes the pr ovisions of this Act or the rules \r\nmade thereunder or fails to comply with any direction given under this \r\nAct or the rules made thereunder, shall be punished with fine which \r\nmay extend to five hundred rupees. \r\n(c) If any sum due on account of any tax or pena lty under this Act is not \r\npaid within the time allowed for its payment and the person from whom \r\nit is due does not show cause to the satisfaction of the \r\n5\r\n[\r\n6\r\n[Director, \r\nExcise and Taxation]], or any officer authorised by him, why he should \r\nnot pay the same, such sum (inclusive of the cost of recovery) may be \r\nrecovered under a warrant in the prescribed form, or in a form to like \r\neffect, signed by the \r\n7\r\n[\r\n8\r\n[Director, Excise and Taxation]], by the distress \r\nand sale of any movable property belonging to such person. The \r\nwarrant may be addressed to any officer of the Excise and Taxation \r\nDepartment for execution and in executing it he may obtain such \r\nassistance from other servants of the department as he may consider \r\nnecessary. \r\n(d) Any sum due on account of any tax or penalty under this Act shall be \r\nrecoverable as arrears of land revenue. A certificate issued by the \r\n \r\n1Substituted for the words “Deputy Director Excise and Taxation” by the West Pakistan (Adaptation of Laws) Ordinance, 1962 \r\n(XXV of 1962), published in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195-2200, s. 3(1) read with \r\nSchedule I. \r\n2Substituted for the words “Divisional Excise and Taxation Officer” by the West Pakistan Ho rse-Race Betting Tax (Second \r\nAmendment) Ordinance, 1964 (X of 1964), published in the Gazette of West Pakistan (Extraordinary), dated August 1, 1964, \r\npp. 2543-2545, s. 6. \r\n3Substituted for the full stop by the West Pakistan Laws (Amendment) Ordinance, 1965 (XXXIV of 1965), published in the \r\nGazette of West Pakistan (Extraordinary), dated November 2, 1965, pp. 5607-5614, s. 3 read with Second Schedule. \r\n4Added by the Ordinance ibid. \r\n5Substituted for the words “Deputy Director Excise and Taxation” by the West Pa kistan (Adaptation of Laws) Ordinance, 1962 \r\n(XXV of 1962), published in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195-2200, s. 3(1) read with \r\nSchedule I. \r\n6Substituted for the words “Divisional Excise and Taxation Officer” by th e West Pakistan Horse -Race Betting Tax (Second \r\nAmendment) Ordinance, 1964 (X of 1964), published in the Gazette of West Pakistan (Extraordinary), dated August 1, 1964, \r\npp. 2543-2545, s. 6. \r\n7Substituted for the words “Deputy Director Excise and Taxation” by the West Pakistan (Adaptation of Laws) Ordinance, 1962 \r\n(XXV of 1962), published in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195-2200, s. 3(1) read with \r\nSchedule I. \r\n8Substituted for the words “Divisional Excise and Taxation Of ficer” by the West Pakistan Horse -Race Betting Tax (Second \r\nAmendment) Ordinance, 1964 (X of 1964), published in the Gazette of West Pakistan (Extraordinary), dated August 1, 1964, \r\npp. 2543-2545, s. 6. \r\n1\r\n[\r\n2\r\n[Director, Excise and Taxation]], showing that any amount is due as \r\ntax or penalty, shall be conclusive proof thereof. \r\n (2) Any person aggrieved by an or der passed by the \r\n3\r\n[\r\n4\r\n[Director, Excise \r\nand Taxation]], under clause (a) of sub -section (1) may appeal to the \r\n5\r\n[Commissioner], within thirty days of the order, exclusive of the time required to get \r\na copy thereof, in such manner as may be prescribed. \r\n (3) The order of the \r\n6\r\n[\r\n7\r\n[Director, Excise and Taxation]], and in case of \r\nappeal, the order of the \r\n8\r\n[Commissioner], shall be final. \r\n (4) The Government may call for and examine the records of any \r\nproceedings under sub-section (2) for the purpose of satisfying th emselves as to the \r\nlegality or propriety of any order passed by the \r\n9\r\n[Commissioner]. If in any case it shall \r\nappear to the Government that any order should be modified, annulled or reversed, \r\nthe Government may pass such order thereon as may be deemed fit: \r\n Provided that the Government shall not under this sub -section pass an order \r\nrevising or modifying any order affecting any person without giving such person an \r\nopportunity of being heard. \r\n11. Rules.– (1) The Government may, by notification, make rules\r\n10\r\n– \r\n(a) with reference to all matters expressly required or allowed by this Act to \r\nbe prescribed; and \r\n(b) to carry out all or any of the purposes of this Act. \r\n (2) In particular and without prejudice to the generality of the foregoing \r\npowers the Government shal l have power to make rules regarding the manner in \r\nwhich any tax payable under this Act may be recovered as also the form of the \r\naccounts to be maintained and the returns to be submitted by book-makers. \r\n \r\n1Substituted for the words “Deputy Director Excise and Taxation” by the West Pakistan (Adaptation of Laws) Ordinance, 1962 \r\n(XXV of 1962), published in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195-2200, s. 3(1) read with \r\nSchedule I. \r\n2Substituted for the words “Divisional Excise and Taxation Officer” by the West Pakistan Horse -Race Betting Tax (Second \r\nAmendment) Ordinance, 1964 (X of 1964), published in the Gazette of West Pakistan (Extraordinary), dated August 1, 1964, \r\npp. 2543-2545, s. 6. \r\n3Substituted for the words “Deputy Director Excise and Taxation” by the West Pakistan (Adaptation of Laws) Ordinance, 1962 \r\n(XXV of 1962), published in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195-2200, s. 3(1) read with \r\nSchedule I. \r\n4Substituted for the words “Divisiona l Excise and Taxation Officer” by the West Pakistan Horse -Race Betting Tax (Second \r\nAmendment) Ordinance, 1964 (X of 1964), published in the Gazette of West Pakistan (Extraordinary), dated August 1, 1964, \r\npp. 2543-2545, s. 6. \r\n5Substituted for the words “Dir ector, Excise and Taxation, West Pakistan” by the West Pakistan (Adaptation of Laws) \r\nOrdinance, 1962 (XXV of 1962), published in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195-2200, \r\ns. 3(2) read with Schedule II. \r\n6Substituted for the words “Deputy Director Excise and Taxation” by the Ordinance ibid., s. 3(1) read with Schedule I. \r\n7Substituted for the words “Divisional Excise and Taxation Officer” by the West Pakistan Horse -Race Betting Tax (Second \r\nAmendment) Ordinance, 1964 (X o f 1964), published in the Gazette of West Pakistan (Extraordinary), dated August 1, 1964, \r\npp. 2543-2545, s. 6. \r\n8Substituted for the words “Director, Excise and Taxation, West Pakistan” by the West Pakistan (Adaptation of Laws) \r\nOrdinance, 1962 (XXV of 1962), published in the Gazette of West Pakistan (Extraordinary), dated June 2, 1962, pp. 2195-2200, \r\ns. 3(2) read with Schedule II. \r\n9Ibid. \r\n10For rules, see Gazette of West Pakistan, 1958, Part I, pp. 450-452. \r\n12. Repeal and Savings.– (1) The following enactments are hereby repealed:– \r\n(a) The Sind Betting Tax Act, 1938\r\n1\r\n. \r\n(b) The Punjab Horse-Race Betting Tax Act, 1950\r\n2\r\n. \r\n3\r\n[(c) The Sind Betting Tax Act, 1938\r\n4\r\n as applicable to Karachi District.] \r\n (2) Notwithstanding the repeal of the Acts mentioned in sub -section (1) \r\neverything done, action taken, obligation, liability, penalty or punishment incurred, \r\ninquiry or proceeding commenced, officer appointed or person authorised, \r\njurisdiction or power conferred, rule made and order or notification issued under any \r\nof the provisions of the said Acts, shall, if not inconsistent with the provisions of this \r\nAct, be continued, and so far as may be, be deemed to have been respectively done, \r\ntaken, incurred, commenced, appointed, authorised, conferred, made or issued \r\nunder this Act. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n1Sind XV of 1938. \r\n2Punjab XXX of 1950. \r\n3Added by the West Pakistan Horse-Race Betting Tax (Amendment) Ordinance, 1964 (VI of 1964), published in the Gazette of \r\nWest Pakistan (Extraordinary), dated May 25, 1964, pp. 1693-1694, s. 3. \r\n4Sind Act XV of 1938.", "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive", "passages": [ { "passage_id": "law:punjab-code-f07233144226858b:sha256:9028fdd564058b1bc61ae31643a86fefdc072c9b65ff4fe06d5f727eafbee601:chars-0-1771:a429f2a326af1e6e7e585e86cd20e20e71cf348bd4c498acccb6c3579b8e1aab", "character_start": 0, "character_end": 1771, "utf8_byte_start": 0, "utf8_byte_end": 1793, "passage_sha256": "a429f2a326af1e6e7e585e86cd20e20e71cf348bd4c498acccb6c3579b8e1aab", "reader_fragment": "p-0-1771-a429f2a326af1e6e" }, { "passage_id": 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