Machine Translation is a popular area of NLP research field. There are various approaches to develop a machine translation system like Rule-Based, Statistical, Neural and Hybrid. A rule-Based system is based on grammatical rules and uses bilingual lexicons. Statistical and Neural use the large parallel corpus for training the respective models. Where the Hybrid MT system is a mixture of different approaches. In these days the corpus-based machine translation system is quite popular in NLP research area. But these models demands huge parallel corpus. In this research, we have used a hybrid approach to develop Urdu to Punjabi machine translation system. In the developed system, statistical and various sub-system based on the linguistic rule has been used. The system yield 80% accuracy on a different set of the sentence related to domains like Political, Entertainment, Tourism, Sports and Health. The complete system has been developed in a C#.NET programming language.