/usr/share/lintian/overrides/w3c-sgml-lib is in w3c-sgml-lib 1.2-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | # Upstream does not package the changelog but we state where to
# find it in README.Debian
w3c-sgml-lib: no-upstream-changelog
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