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/usr/share/kde4/services/ghelp.protocol is in kdoctools 4:4.14.38-0ubuntu3.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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[Protocol]
exec=kio_ghelp
protocol=ghelp
input=none
output=filesystem
reading=true
defaultMimetype=text/html
Icon=help
Class=:local