Punjab act 004 of 2009 : The Punjab Tax on Luxuries Act, 2009

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1,2009

CHTR 11, 1931 SAKA)

PART-I

DEPARTMENT OF LEGAL ANDLEGISLATIVE AFFAIRS, PUNJAB

Notification

The lst April, 2009

No. 5-Leg./2009.-The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the 24th March, 2009 and is hereby published for general information :

THE PUNJAB TAX ON LUXURIES ACT, 2009

(Punjab Act No. 4 of 2009)

AN

ACT

10 provide for the levy and collection of tax on lwuries and for the matters connected therewith or incidental thereto.

63

BE it enacted by the Legislature of the State of Punjab in the Sixtieth Year of the Republic of India as follows:

1. (1) This Act may be called the Punjab Tax on LUxuries Short title and Act, 2009.

(2) It shall come into force at once.

CHAPTER I

PRELIMINARY

2. In this Act, unless the context otherwise requires,

(a) "assessing authority" means an officer, appointed as such, by the State Government by notification in the Official Gazette to make an assessment under this Act;

commencement.

(b) "banquet hall" means any premises, garden or farm house, marriage palace or any part thereof, where accommodation or space is let out for a monetary consideration for marriages, receptions, conventions, banquets, kitty-parties, meetings or exhibitions for sale of goods or for arranging functions or events whether on regular or periodical or occasional basis ;

(c) "charges for luxury provided in a banquet hal" includes an amount received by way of donation or charity or by whatever name called for luxury provided in a banquet hall ; Definitions.

(d) "Commissioner" means an officer, appointed as the Excise and Taxation Commissioner by the State Government under sub-section (l) of section 3:

NJ B VT AZ. (EXTRA.), APRIL 1,2009 6

T 11, 31 SAKA)

— ART-I

p ENT F L D EGISLATIVE FFAIRS, J B Notification

he 1st April,

No. 5-Leg. /20 9.—The o ing ct f egislature f tate of Punj jab received the assent of the overnor f unjab 4t arch, 2009 and is hereby published for general information —

J LUXURIES ACT, 2009

nj b ct o. f 9) to provide for the levy and collection of tax on luxuries and for the matters nected it t l reto.

BE it enacted by the Legislature of the State of Punjab in the Sixtieth ear of epublic i s :—

. ) his ct a l d the Punjab Tax on Luxuries Short title and ct, 9.

e .

) hall e ce.

R - 1

IMINARY

ct, l ss h t xt otherwise requires,— efi i o

" si g authority" means an officer, appointed as such, by h over ent notification in the Official Gazette o a ent under this ;

b " uet all" eans any premises, garden or farm house, arr e or any part thereof, where accommodation e is let out for a monetary consideration for marriages, e ptions, conventions, banquets, kitty- parties, meetings or ibit ns fo s o s or for arranging functions or events het er regular or periodical or occasional basis ; (c "c s for luxury provided in a banquet hall" includes an m unt rec v of donation or charity or by whatever m c e fo lux ry provided in a banquet hall ; (d "C missioner" an officer, appointed as the Excise an T at C mis ioner b the State Government under su (1) o 3 ;

1

64 PUNJAB GOVT GAZ. (EXTRA.), APRIL

1, 2009

(CHTR 11, 1931 SAKA)

(e) "concessional rate" means a rate, lower than the normal rate

fixed for a luxury by the proprietor ; )"hotel" means any premises including lawn, lodging house, club. if any, or a holiday resort, let out whether on regular or periodical or occasional basis for a monetary consideration ;

(g) "luxury" means the services, rendered for the purpose of enjoyment, comfort or pleasure ;

(h) luxury provided in a banquet hall" means the luxury, provided by way of accommodation or space in a banquet hall on payment of a sum, not less than five thousand rupees per occasion or such other sum, as may be specified by the State Government by notification, which shall include the charges for air cooling, air conditioning, chairs, tables, linen, utensils and vessels, shamiana, tent, pavilion, electricity, water, fuel, interior or exterior decoration, music orchestra, live telecast or other such like amenities whether such charges are received collectively or separately, but excluding the charges for food and drinks;

Explanation.-While calculating the sum of five thousand rupees or any other specified sum, the charges for providing^the aforesaid amenities, shall be taken into account collectively, even if charges for any of the amenities are received separately by the proprietor or by any other person on his behalf;

"luxury provided in a hotel" means a luxury, provided by way of accommodation for lodging in a hotel on payment of a sum, not less than two hundred rupees per day or such other sum, as may be specified by the State Government by notification, which shall

include the charges for air-conditioning, telephone, fax, internet, television, radio music, health club, beauty parlour, swimming pool, conference hall or other such like amenities whether such

charges are received collectively or separately, but excluding the charges for food and drinks^;

Explanation.-While calculating the sum of two hundred rupees or any other specified sum, the charges for providing the aforesaid amenities, shall be taken into account collectively, even if charges for any of the amenities are received separately^by the proprietor or by any other person on his behalf;

64 PUNJAB GOVT GAZ. (EXTR . APRIL 1, 2009

(CHTR 11, 1931 SAKA

(e)

(g)

(h)

"concessional rate" means a rate, lower than the normal rate fixed for a luxury by the proprietor ;

"hotel" ea any prem ses including lawn, lodging house, Club, if any, or a holiday resort, let out wh her on regular or periodica] or occasional basis for a m y con d o ;

"luxury" m the serv c rendered for the purpose of enjoyment, com or pleasu e ;

"luxury prov de in a banquet hall" means the luxury, provided by w y modation or space in a banquet hall on payment of a sum n less than five thousand rupees per occasion or such o h sum as m be specified by the State Government y n t ti n, w sh includ the charges for air cooling, air dit ning, c irs, tables, linen, utensils and vessels, shamiana, tent, pavilion, electricity, water, fu l in r o e t r r decoration, music orchestra, live telecast or other such like amenities whether s ived ollectively separately, luding

the charges for o ks

Explanation.—While calculating the of five thousand rupees or any other ecified , arges providing the aforesaid amenities, shall be taken into account collectively, even if charges for any of the amenities are received separately by the proprietor or by y ther erson n his ehalf ;

"luxury provided in a hotel" means a luxury, provided by way of accommodation for lodging in a hotel on payment of a sum, not less than two hundred rupees per day or such other sum, as may be specified by the State Government by notification, which shall include the charges for air-condit oni g, telephone, fax, internet, television, radio music, health club, beauty parlour, swimming pool, conference hall or other such like amenities whether such charges are received collectively or separ tely, but excluding the charges for food and drinks ;

Explanation.—While calculating the sum of two hundred rupees or any other specified sum, the charges for provid ng the aforesaid amenities, shall be taken into account collectively, even if charges for any of the amenities are received separately by the proprietor or by any other person on his behalf ;

2

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

(i) "normal rate means the rate, charged from any user after giving the discounts as per ordinary practice in a hotel or banquet hall, but excluding the cash discount, if any ;

(6) "prescribed" means prescribed by rules made under this Act ; ()"proprietor" means any person, who is an owner or a contractor or a lessee, managing a hotel or a banquet hall, as the case may be, in any capacity, and includes the person, who for the time being, is managing the affairs of such hotel or banquet hall ;

(m) "section means a section of this Act ;

65

(n) "State Government" means the Government of the State of Punjab in the Department of Excise and Taxation ;

(o) "tax" means the luxury tax, levied and collected under this Act ; and

(p) year" means the financial year.

3. (1) For carrying out the purposes of this Act, the State Government Commissioner may, by notification in the Official Gazette, appoint an officer, to be the and other officers.

Commissioner and such other officers to assist him, as it may deem appropriate.

(2) The commissioner shall have jurisdiction over whole of the State ofPunjab and shall have all the powers and perform all the duties, conferred or imposed upon him by or under this Act. All other officers, appointed under sub section (), shall exercise such powers, as may be conferred upon them by the State Government.

(3) Every Officer, appointed under sub-section (1), to assist the Commissioner, shall exercise his powers, subject to the general superintendence and control of the Commissioner.

CHAPTER II

LEVY OF TAX ON LUXURY PROVIDED IN

HOTELS

AND BANQUET HALLS

4. (1) Every proprietor shall be liable to pay tax under this Act, on the Levy of tax

amount received by him for luxury, provided in a hotel on daily basis, at such rate, on hotels.

aS may be specified by the State Govermment by notification in the Official Gazete,

Dut such tax shall not exceed fifteen per cent of the total received amount.

i —_—. RTT Sea

PU Z. (EXTRA), APRIL 1, 2009

_ (CH 11, 931 A)

Gg) normal rate" means the rate, charged from any user after giving the discounts as per ordinary practice in a hotel or banquet hall, but excluding the cash discount, if any ;

(k) "prescribed" means prescribed by rules made under this Act ;

(1) "proprietor" means any person, who is an owner or a contractor or a lessee, managing a hotel or a banquet hall, as the case may be, In a capacity, and includes the person, for the time being, is managing the affairs of such hotel or banquet hall ; m "secti n" eans his ct :

(n) "State Government" means the Government of the State of Punjab in the Department of Excise and Taxation ;

(0) "tax" means the luxury tax, levied and collected under this Act ; ) "year" eans n cial ar.

3. (1) For carrying out the purposes of this Act, the State Government Commissioner may, by notification in the Official Gazet e, oint ffi er, o h ommissioner er officers to assist him, as it may deem appropriate. on ) missioner shall have jurisdiction over whole of the State of Punjab shall h ers o m h ti s, ferr d

imposed m er ct. l r ffi ers, oi t er b-

section (1), shall ercise ers, a fer hem h

t t ove ent

(3) Every Officer, appointed er -secti n ), t sist h Commissioner, shall erci e ers, j ct o h eral er ence ntrol Com issioner.

R - 1

DED N

AN ET

. (1) er prietor al ia a er ct, a

ount m u ry, i n tel i asis, rate, O° tels.

as may be pecified by the State ove nment ti tion i n h f icial azette,

but a al t fte t l

ount.

3

Levy of tax on banquet halls. Method of

calculation of tax.

66 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 1l, 1931 SAKA)

(2) In case, an amount is received by a proprietor for luxury, provided in a hotel, other than on daily basis, the tax liability shall be determined by taking into consideration, the daily average charges of the amount so received :

Provided that the tax shll be levied only if, the charges for luxuries are more than two hundred rupees per day or such other sum, as may be specified by the State Government by notification in the Official Gazette.

(3) The tax levied under sub-section () or sub-section (2), as the case may be, shall be paid by the proprietor in such manner, as may be prescribed.

5. (1) Every proprietor shall be liable to pay tax under this Act on the amount received by him for luxury, provided in a banquet hall, at such rate, as may be specified by the State Government by notification in the Official Gazette but such tax shall not exceed fifteen per cent of the total received amount:

Provided that the tax shall be levied only, if the charges for luxuries are more than five thousand rupees per day or such other sum, as may be specified by the State Government by notification in the Official Gazette.

(2) The tax levied under sub-section (1), shail be paid by the proprietor in such manner, as may be prescribed.

6. (1) Where the charges for luxury, provided in a hotel or a bangquet hall; as the case may be, are inclusive of the charges for food and drink, the

assessing authority may, after giving the proprietor an opportunity of being heard, segregate the charges separately i.e. charges for luxury and charges for food and drink.

(2) Where any service charges, other than the charges for luxury, provided in a hotel or a banquet hall, as the case may be,^are collected and

appropriated either wholly or partly by the proprietor, and are not paid to

for

the staff, such charges shall be deemed to be the part of the charges

luxury.

3) Where luxury in a hotel or banquet hall, as the case may be, is

provided to any person free of cost or at a concessional rate, the tax shall be levied at the normal rate for such luxury.

6 PUNJAB GOVT GA (EXT A.) APR L 1, 2 09

(CHTR 11, 1931 SAKA

. : So (2) Incase, an amo is received by a proprietor for luxury, Provideq in a hotel, other than on daily basis, the tax liability shall be determ ned by taking into consideration, the daily average charges of the am so received :

Provided that the tax sha be levied only if, the charg for luxurieg are more than two hundred rupees per day or such othe sum as m y be sp ed by the S ate G n e t by notification in the Official Gazette,

(3) The tax levied und sub-section (I) or sub-section (2), as the case may be, shall be paid by the proprietor in such manner, as m be presc d.

Levy of tax on S (1 E proprietor shall be liable to pay tax under this Act on the b uethal m unt rec v him fo lux , in a banquet hall, at such rate, as may be specified by the State e ent n t on in the Official Gazette, u ax al fifteen per cent of the total received amount :

i h h tax shall be levied only, if the charges for luxuries are or than five housand rupees per ay or such other sum, as be specified by the St t over ent ti t n n h Official Gazette. ) der b-section (1), all i r prietor

in such manner, as a be r scribed.

ethod 6. (1) Where the charges for luxury, provided in a hotel or a banquet aleulation hall; as the case ay e, r l sive f arges for food and drink, the assessing authority may, after i i g e roprietor pportunity f being heard, segregate the charges separately i.e. charges f r ury d charges for f d a d drink.

(2) Where any service charges, other t an t e charges for l xury, provided in a hotel or a banquet hall, as t e case may be, are col ected and appropriated either wholly or partly by the proprietor, and are not paid to the staff, such charges shall be deemed to be the part of the charges for luxury.

(3) Where luxury in a hotel or banquet hall, as the case may be, is provided to any person free of cost or at a concessional rate, the tax shall be levied at the normal rate for such luxury.

4

ide yine the tte, be

or

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

(4) Where luxury was to be provided in a hotel at a normal rate to oertain specitied number of perSons, but actually the same was availed of by more than the specified persons, then the tax shall also be levied on the extra persons at the same rate.

67

7. Every proprietor liable to pay tax, shall declare the normal rates Declaration of for luxuries, provided by him in such manner and within such period, as may be prescribed.

CHAPTER III

REGISTRATION

charges.

8. (1) No proprietor, who is liable to pay tax under this Act, shall Registration. provide luxury in a hotel or banquet hall, unless he is registered under this Act.

(2) Every proprietor, required to be registered under sub-section (4), shall make an application for registration to the Commissioner, within a period of thirty days from the date, when such proprietor becomes liable to pay tax under this Act alongwith such fee and in such manner, as may be prescribed.

(3) If the Commissioner is satisfied that the application made under sub-section (2), is in order, he shall, in accordance with such manner, as may be prescribed, register the proprietor and grant him a registration certificate in

such form, as may be prescribed^:

Provided that if the Commissioner is satisfied that the particulars, contained in the application, are not correct or are

incomplete or that any

evidence or information, required for registering the proprietor, is not furnished,

he may, after making an inquiry and giving the proprietor an opportunity^of

being heard, reject the application for reasons,^to

be recorded in writing.

However, after furnishing the required information or

corecting the application,

as desired by the Commissioner, the proprietor

may submit a fresh application

for registration in accordance with^the

provisions of this Act and the rules

made thereunder :

Provided further that during the pendency^of

an application for

registration, the proprietor shall file return^and

pay the due armount of tax in

Such manner, as may be prescribed.

N PUNJAB GOVT GAZ. (EXTRA), APRIL 1,2009 67 iy (CHTR 11, 1931 SAK ky, gy

$ ¢ 4 . ere fuxury was to be provided in a hote at a norm rate to ce a n sp f e num o pers s, bu ac u the sam w av ed of by or than the sp ed p s, then the tax sh also be levied on the ex a^Ir y \ (persons at the same rate.

7% Every proprietor liable to pay tax, shall d the no m rate D cl r of

" for luxuries, p o by him in such m and wi such period, as m b ages. t .

i rescribed.

be P

- III

the STRATION

'& 8 (1 p prietor, is liab to tax th Act s l Registrat n. tt , :

© provide luxury in a hotel o et h ll is re h Act 2 prietor, e o e ct (1

6s shall a application i o h mmissioner, i o

, i rom h t , prietor es ia o ax

under this ct o it n anner, ri ed.

(3) If the Commissioner is satisfied that the pli at n a er sub-section (2), is in order, he shall, in ce i an er, be prescribed, register the proprietor and grant m a istr ti n rtifi ate or

t such form, as may be prescribed :

r vided that if ommissioner ti d t articulars,

contained in the application, are not correct or are mplete r t evidence or information, required for registering the roprietor, is ot r ished, he may, after making an inquiry and giving the roprietor an pportunity f

being heard, reject the pplication for asons, e r ed

riti g.

However, after furnishing the required information or or ti g pplicatio n,

as desired by the Commissioner, the proprietor ay bmit pplica tion

for registration in accordance with the provisions f t is ct t e r les

_ made t der :

Provided further that during t e pendency o

f an application for

registration, the proprietor shall file return and pay t e due a mount of t x in

such manner, as may be prescribed.

5

Information to be furnished regarding change of business. Changes in

registration.

Cancellation of registration.

68 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

9. If any proprietor,

(a) sells or otherwise disposes of his business or any place of business ; or

(b) discontinues or transfers his business or changes his place of business or opens a new place of business ; or

(c) changes the name, constitution or nature of his business; or

(d) appoints an agent, he shall inform the Commissioner in this regard in such manner, as may be prescribed. In case of death of a proprietor, his legal representative shall inform the Commissioner in such manner, as may be prescribed:

Provided that ifa proprietor or his legal representative, as the case may be, fails to inform the Commissioner in respect of the changes, then, notwithstanding any such change, the tax due from such proprietor, shall be recovered as if no change has taken place :

Provided further that in the case of transfer ofbusiness, the transferee or his successor, as the case may be, shall also be liable to pay the tax, due under this Act.

10. Consequent upon the receipt of information under section 9, the Commissioner shall, by an order in writing, make necessary changes in the relevant record.

11. (1) The Commissioner may, on an application, made to him by the proprietor for cancellation or otherwise on information that the proprietor has,-

(a) discontinued his business ; or

(b) violated any of the provisions of this Act or the rules made thereunder ; or

(c) not made the payment of the tax, due under this Act; or

(d) not filed the return, as required under this Act; or

(e) misused his registration, cancel the registration.

68 PU A G G (EX A.), A 1, 2009

(CHTR 11 1 SA f

Information to be 9. If any proprietor.— 4 furnished regarding y prep ' | { / change of business. (a) sells or otherwise disposes of his business or any p ac of / {

[)

b ; or yy (b d sc t es o tran h b o ch h s p a o ' business or opens a new place of business ; or A

(c) changes the n e, c sti t o n h b si es o Fo

(d) appoints an agent, 'f he shall nform h missioner in h e n anner, g § may be prescribed. In case of death of a proprietor, his legal F representative shall inform the Commissioner in such manner, J as prescribed : of

§

Provided that if a proprietor or his legal representative, i i a , fails o n o m h ommissioner in ect '¢

of the changes, then, notwithstanding any such change, the A tax due from such proprietor, shall be recovered as if no change | has taken place :

r vi ed er t sfer b sines ,

sferee i cces or, a e, al ab

a l x, er ct.

hanges in . onsequent eipt ation der t ,

Pegusizanon. Commissioner shall, by an order in writing, make necessary changes in the nt ord. uy

. . . . . q Cancellation of 11. (I) The Commissioner may, on an application, made to him by F i ation, roprietor r ancellation r t er ise ation at roprietor has,—

(a) discontinued his business ; or

(b) violated any of the provisions f this Act or r les ade t r under ; or

(c) not made the payment of t e t x, due under t is Act ; or

(d) not fi d t e return, as r quired under is Act ; or

(e) misused his registration, cancel the registration.

6

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

69

(2) No registration, otherwise than on an application of the proprietor, shall^be cancelled without giving him an opportunity of being heard.

12. (1) Every proprietor applying for registration under this Act, shall Security from furnish a security of rupees fifty thousand in such manner, as may be prescribed, propneos. for securing proper and timely payment of tax or any other sum, payable by him under this Act.

(2) The Commissioner may, on an application, made to him by the proprietor for release, ischarge or refund of security, furnished by him under sub-section (1), order the release, discharge or refund of the whole or any part thereof, if the same is not required.

(3) Where it appears expedient to the Commissioner so to do, for proper realisation of tax, payable under this Act, he may, at any time while such registration is in force, by an order in writing and for the reasons, to be recorded therein, require the proprietor to furnish within such time, as may be specified in the order and in the prescribed manner, such additional security, not exceeding rupees two lac in addition to the security, already furnished under sub-section (), as may be specified in the order for the aforesaid purpose :

Provided that no proprietor shall be required to furnish any additional security under this sub-section, unless he has been given an opportunity of being heard.

(4) The Commissioner shall not retain the security, furnished by^a proprietor, if the registration of such proprietor has been cancelled and nothing

remains due against him.

(5).The Commissioner may, by an order in writing, for good and

sufficient cause, forfeit the whole or any part of the security or additional

security, furnished by a proprietor for recovery of any amount of tax or penalty,

due or payable by him under this Act:

Provided that no order shall be made under

this sub-section without

gIVing the proprietor an opportunity of being

heard.

(6) In case, the security is rendered insufficient because of the order made under sub-section (5). the proprietor shall furnish further security to make up for the amount, which has fallen short in such manner, as may be prescribed and within such time, as may be specified.

T

N

T

PUNJAB G GAZ. (EXTRA), AP 1,

(CHTR 11, 1931 A

m—

(2 istr ti n, othe wi than o an plication prietor, shall cancelled without giving him an opportunity of being heard. 1 prietor o i t n r this Act, shall Security from furnish a security of rupees fifty thousand in such manner, as may be prescribed, Propristors:

o r timely payment of tax or any other sum, payable by

m h ct

(2) The Commissioner may, on an application, made to him by the proprietor for release, discharge or refund of security, furnished by him under sub-section (7), order the release, discharge or refund of the whole or any part thereof, if the m is not required.

her ears edient o h mmissioner o

proper realisation of tax, payable under this Act, he may, at any time while such registration is in force, by an order in writing and for the reasons, to be recorded therein, require the proprietor to furnish within such time, as may be cif n h r n h r d an er, dit nal urit ,

i w a n dit o h urity, e

under sub-section (1), as cif n h r h i

purpose :

Provided that no proprietor al i diti nal

security under this sub-section, unl portunity

being heard.

(4) ommissioner al t curity, d proprietor, if the istration of such r prietor cel d t i

ains ai st .

(5). The ommissioner ay, er riti g,

sufficient cause, forfeit the hole or ny art curity r diti nal

security, nished by a roprietor for very of a ny ount of tax or enalty,

due or payable by him der this ct :

r vi ed at g r er shall ade nder

i sub-section it out

giving the roprietor an pportunity of being h eard.

(6) In ase, curity dered suf icient ecause f e r er made under sub-section (J), the proprietor shall urni sh rther curity

make up for the ount, hich as llen ort n h an er, s ay

rescribed and ithin h e, s ay pecif

ied.

7

Self assessment, returns and

payment of tax.

70 PUNJAB GOVT GAZ. (EXTRA.),

APRIL 1, 2009

(CHTR 11, 1931 SAKA)

CHAPTER - IV

RETURNS, ASSESSMENT, PAYMENT, RECOVERY

AND

COLLECTION OF TAX

13. (1) Every proprietor shall make self assessment of the tax,

payable by him under this Act, and shall file a return in such form, as may^be prescribed, in this regard to the Commissioner or to any other officer, authorised by him within a period of sixty days from the date of expiry of the year.

(2) Every proprietor shall pay the full amount of tax, payable by him before filing the return, and shall furnish alongwith the return, a satisfactory proof of the payment of such tax in such manner, as may be prescribed. Any return without such proof, shall not be entertained.

(3) Every return shall be verified in such manner, as may be prescribed.

(4) Every proprietor shall make monthly payment of tax within a period of fifteen days from the date of expiry of the month, and shall furnish to the Commissioner or any other officer, authorised by him, a statement in this regard in the prescribed form. Such statement shall be accompanied by a satisfactory proof of payment of the full amount of due tax. A statement without such proof of payment, shall not be entertained.

(5) If there is a default in the payment of due tax for any month, beyond a period of ten days, whether a statement, as required under sub section (4), is furnished or not, the defaulting proprietor shall, in addition to making payment of due tax, pay interest also at the rate of two per cent per month or part thereof, from the date of such default.

(6) Ifa proprietor discovers any bona-fide error or omission in any return, furnished by him, he may rectify such error or omission by filing a revised return immediately after the detection of such error or omission. If such rectification results in a higher amount of tax, to be due than the one, shown in the original return, the same shall be accompanied by the receipt of payment of the higher or the additional amount of tax payable, alongwith the interest at the rate of two per cent per month for the period of delay in such manner, as may be prescribed. No such rectification shall, however, be allowed after the end ofthe year immediately following the year to which the rectification relates or after the issuance of a notice for assessment, whichever is carlier. Where such rectification results in excess amount of tax having been paid than the due tax, such excess amount shall be refunded on application made by the proprietor in such manner, as may be prescribed.

Self assessment,

returns and

payment of tax.

70 PUN AB GOV GA (EX A.) APR L 1, 2 09

(CHTR 1, 1931 SAK

CHAPTER - IV

RE S, ASSE M T, PAY T, RECOV AND

COLLECTION OF TAX

13. (1) Every proprietor s al m se f assessm t of the tax, payable by him under this A and all file a return in such form as may be prescribed, in this regard to the C mis ioner or to any othe officer, authorised by him w h n a pe iod o sixty day from the da e o ex y o the y

(2) Every proprietor shall pay the l am o tax p by him b filing the re u and sh fu n sh alon i the retu a sa isfa p o o the ent o such tax in such manner, as m b p d. return without such proof, shall not be entertained. (3 e u s l v e in u anner, r ed.

priet r l onthl ent o i

ftee rom h i of the month, and shall furnish to the Commissioner or any other officer, authorised by him, a statement in this regard in the prescribed form. Such statement shall be accompanied by a satisfactory f ent h l ount . A a ement it ut proof

of payment, shall not t rt i ed.

(5) If there is a default in the ent f r onth, d eri ays, hether ent, uired under sub- section (4), is furnished or not, the defaulting proprietor shall, in dditi n making payment of due tax, pay interest also at the rate of two per cent per onth r part ereof, o at f efault.

(6) If a proprietor discovers any bona-fide error or omis ion i any return, furnished by him, he may rectify such error or omission by filing a revised return immediately after the detection of such error or omission. If such rectification results in a higher amount of tax, t be due t an t e one, shown in the original return, the same shall be accompanied by the receipt of payment of the higher or the additional amount of tax payable, alongwith the interest at the rate of two per cent per month for the period of delay in such manner, as may be prescribed. No such rectification shall, however, be allowed after the end of the year immediately following the year to which the rectification relates or after the issuance of a notice for as es ment, whichever is earlier. Where such rectification results in excess amount of tax having be n paid than the due tax, such excess amount shall be refunded on application made by the proprietor in such manner, as may be prescribed.

8

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

71

14. () Where on scrutiny of a return filed either under sub- Assessment section () or sub-section (6) of section 13, any tax or interest is found to be of tax. due after adjustment of any tax or interest paid on self-assessment or otherwise, then, without prejudice to the provisions of sub-section (2), an intimation sent to the proprietor in this regard by the assessing authority, shall be deemed to be a notice of demand, served under sub-section (7l), and all the provisions of this Act shall apply accordingly:

Provided that the acknowledgement of return shall be deemed to be an intimation, in case, no sum is payable by the proprietor or no refund is due to him:

Provided further that no intimation under this sub-section, shall be sent after the expiry of a period of two years from the date of expiry of the year in which the return is filed.

(2) Notwithstanding anything contained in sub-section (1), the Commissioner may, on his own motion or on the basis of the information received by him, make an assessment of the tax, payable by a proprietor to the best of his judgement and determine the tax payable by him, where,

(a) the proprietor has not filed the return under section 13 ; or

(b) there are definite reasons to believe that the return filed by a proprietor, is not correct and complete ; or

(c) there are reasonable grounds to believe that the proprietor has not paid the due amount of tax ; or

(d) provisional assessment has been made.

(3) The Commissioner on his own motion or on the basis of the information received by him, may, by an order in writing, direct the assessing authority to make an assessment ofthe amount of tax, payable by any proprietor for such period, as he may specify.

(4) An assessment under sub-section (2) or sub-section (3), as the case may be, may be made within a period of three years from the date, when the return was filed or due to be filed, whichever is later :

Provided that where circumstances so warrant, the Commissioner may, by an order in writing, allow assessment of a proprietor after three years, Dut not later than six years from the date, when return was filed or due to be filed, whichever is later.

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009 71

( HTR 1 , 1931 SAKA)

a —

14. (1 Where on scrut of a ret r fil eit er under sub- Asses ment section (1) or sub-section (6) of section 13, any tax or interest is found to be Gis due after adjustment of any tax or interest paid on self-assessment or otherwise, then, without prejudice to the provisions of sub-section (2), an intimation sent to the proprietor in this regard by the as es ing authority, shall be dee ed to be a notice of demand, served under sub-section (11), and all the provisions of this Act shall apply accordingly :

Provided t at t e acknowledgement of return shal be de ed t be an intimation, In case, no is payable by t e proprietor or no refund is due to him :

rovided rt er t at i t ation nder is b-section, shall e ent after the expiry of a period of two years fro the date f xpiry f ear which the return is filed.

(2) otwithstanding yt i g ntai ed b-section ), Commissioner may, his oti asis ation d by him, make an assessment , able r prietor est i ent i e able , he —

r prietor has not filed the return under section 13 ; or

(b) there are f i o h h u led prietor, is not correct and complete ; or

(c) h e reasonable grounds to believe that the proprietor has h ount tax ; or

(d p i nal a e sment has been made.

(3) T C mis ioner o h w mot or on the basis of the informat rec v b h m, may, by an order in writing, direct the assessing au ri to m an assessment of the amount of tax, payable by any proprietor for such period, as he may specify.

(4) A assessm t un sub-section (2) or sub-section (3), as the

case m be m be m within a period of three years from the date, when

the return was filed or due to be filed, w is later :

Provided that where circums so w

the C mis ioner

may, by an order in writing, allow a se sm of a pro tor after three years,

but not later than six years from the date, when return was filed or due to be

filed, wh ch is later.

9

72 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

(5) Where an assessment is to be made under this s section, the assessing authority shall serve a notice to the concemed proprietor and such notice shal state

(a) the grounds for the proposed assessment ; and

(b) the time, place and manner for filing objections, if any.

(6) The assessing authority after taking into account all the relevant material, available with it, shal, on the date, specified in the notice, served under sub-section (5) or soon thereafter, as the case may be, and after taing into consideration such evidence, as may be produced by the proprietor, by an order in writing, make an assessment, determining the sum, payable by or refundable to the proprietor on the basis of such assessment.

(7) The assessing authority may, with the prior permission of the Commissioner, amend an assessment, made under sub-section (2) or sub section (3), as the case may be, within a period of three years from the date of the order of assessment, if it discovers under-assessiment of tax, payable by a

proprietor for the reason that

(a) such a proprietor has committed fraud or wilful neglect;^or

(b) such a proprietor has misrepresented; or

(c) a part of the anmount, received on account of luxury provided in^a

hotel or a banquet hall, has escaped assessment.

(8) The assessing authority may, within a period of one year from the

date of assessment order, rectify an assessment, made under sub-section⁽²⁾ or sub-section (3), as the case may be, if it discovers that there is a mistake apparent on the face of the record.

(9) An assessment, referred to in sub-section () or sub-section (8), shall be an assessment, made under this Act for all intents and purposes.

72 PUN AB GOVT GA (EX A.) APR L 1, 2 09 / (CHTR 1, 1931 SAKA /

.

Lo (5) Where an sessm is to under this section the assess; y Z n authority shall serve a notice to the concemed proprietor and such notice sh ] state—

(a) the grounds for the proposed assessment ; and

(b) thetime, place and m for filing ob s, if any

(6) T asse n au h r afte taking into acco all the relevan material, available with it, shall, on the date, specified in the notice, serve Ps under sub-section (5) or soon thereafter, as the case may be, and after taking ¢* into consideration such evidence, as may be produced by the proprietor, by an # in rit , a ent, mi i he um, l b o

e u ble o h priet r h u ent. gl

(7) assessing authority may, with the prior permission of the Commissioner, amend an assessment, made under sub-section (2) or sub- ol t 3), h a , it i r oft ree ar rom

the order of ssment, if it vers der- ment , able ik proprietor for the reason that—

El

{H

(a) such a roprietor as mitted r ilful neglect ; or

(b) such a proprietor has misrepresented ; r

(c) apartof the amount, r ceived on account of l xury provi edi a hotel or a banquet hall, has escaped asses ment.

(8) The assessing authority may, within a period of one year f the date of as essment order, rectify an asses ment, made under sub-section (2

)

or sub-section (3), as the case may be, if it discovers that there is a m istake

apparent on the face of the record.

(9) An as es ment, refer ed to in sub-section (7) or sub-section (8) shall be an as es ment, made under this Act for all intents and purposes.

10

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1,2009 (CHTR 11, 1931 SAKA)

73

(10) No assessment or other proceeding purported to be made or taken under this Act or the rules made thereunder, shall be

(a) quashed or deemed to be void for the reason that the same was not in the prescribed form ; or

(b) affected by reason of a mistake, defect or omission therein :

Provided that such an assessment is substantially in conformity with the provisions of this Act and the rules framed thereunder.

(11) When any tax, interest, penalty or any other sum is payable in consequence of any order made under this Act, the assessing authority shall serve upon the proprietor, a notice of demand in the prescribed form specifying therein the sum, so payable.

(12) No order under this section shall be made without affording an opportunity of being heard to the proprietor concerned.

15. (1) Notwithstanding anything contained in section 14, where a Provisional fraud or wilful neglect has been committed with a view to evade or avoid the ssessmenl. payment^of tax or due tax has not been paid or a return has not been filed by or on behalf of a proprietor, the assessing authority may, for the reasons, to be recordedⁱⁿ writing, make provisional assessment for any period to determine the tax liability so evaded, avoided or the tax so unpaid :

Provided that the tax liability of such a proprietor shall be assessed finally after he files his return in the prescribed manner :

Provided further that in addition to the tax so assessed in such provisional assessment, the proprietor shall be liable to pay a penalty of double the amount of tax so assessed.

(2) The provisional assessment under sub-section (U), shall be made within a period of six months from the date of detection of fraud or wilful neglect. The Commissioner may, however, for the reasons, to be recorded in writing, on a reference made by the assessing authority, extend the said period by another six months.

16. (1) Ifa proprietor, fails to pay the amount of tax due fromn him under this Act, he shall, in addition to the amount of tax, be liable to pay interest on the said amount of tax at the rate of two per cent per month from the due date of payment till the date, he actually pays such tax alongwith the interest. Interest on non

payment or

delayed payment

of tax.

———— RR "Ha TEAL mE S T a RRR. SER

PUNJAB GOVT GAZ, (EXTRA.), APRIL 1, 2009 73

(CHTR 11, 1931 SAKA)

(19 Ne assessment or other proceeding purported to be made or taken under this Act or the rules made thereunder, shall be—

(a) quashed or deemed to be void for the reason that the same Was not in the prescribed form ; or

(b) af ected by reason of a mistake, defect or omission therein :

Provided that such an assessment is substantially in conformity with the provisions of this Act and t e rules framed thereunder.

(11) When any tax, interest, penalty or any other sum is payable in consequence of any rder ade under this Act, the assessing authority shall ser e on t e proprietor, notice of demand in the prescribed form specifying therein the , payable.

) r er der i section shall be made without affording an pportunity ar proprietor concerned.

1S. (1) Notwithstanding anything contained in section 14, where a fraud or wilful glect mit ed i ew o evade or avoid the ent of a a t return has not been filed by or

on alf prietor, h assessing authority may, for the reasons, to be recorded in rit , i nal assessment for any period to determine the tax lia i o d, o h ax o unpaid :

P th the tax liab o such a p ri t r sh b a

finally after he files his return in the prescribed m :

Provided furthe tha in ad ion to the tax so assesse in such pro al assessment, the p r r sh l be liable to pay a penalty of double the amount of tax so assessed.

(2) Th pro l a se sm t und sub-section (1), shall be made w h n a period of six m from the date of detection of fraud or wilful neglect. C mis i ner m how er for the reasons, to be reco rded in

w ting on a reference m de by the assessing authority, extend the sai d period

by anothe six m

16. (1) If a proprietor, fails to pay the amoun t of tax due from him

under this Act, he shall, in addition to the amount of tax , be liable to pay interest

on the said amount of tax at the rate of two per cen t per month from the due

date of payment till the date, he actually pay such tax alongw th the interest. Provisional

assessment.

Interest on non-

payment or

delayed payment

of tax.

11

Tax as a debt due to the State Government.

74 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

(2) When a revised return filed under sub-section (6) of section 13 shows higher amount oftax due, the proprietor shall be liable to pay interestat the rate of two per cent per month on such higher amount of tax from the due date till the date, he actually pays the due amount oftax alongwith the interest.

(3) If a proprietor fails to declare the amount of tax in the retum which should otherwise have been declared, such proprietor shall be liable to pay interest at the rate of two per cent on such amount of tax from the due date till the date, he actually pays such amount of tax.

(4) If the amount of tax or penalty due from a person, is not paid by him within the period, specified in the notice of demand or if no such period is specified, within a period of thirty days from the date of service of such notice, the proprietor shall, in addition to the payment of amount of tax or penalty, be liable to pay interest on such amount at the rate of two per cent per month from the date, the tax is due till he date, he actually pays the due amount of tax or penalty, as the case may be, alongwith the interest :

Provided that where the recovery of tax or penalty, as the case may be, is stayed by an order of the competent authority, the amount of tax or penalty shall, after the order of stay is vacated, be recoverable alongwith the interest at the aforesaid rate on the amount, ultimately found to be due and such interest shall be payable from the date, the tax or penalty had first become due.

(5) The amount of interest payable under this section shall,

(a) be calculated by considering part of a month as a full month.

(b) for the purposes of collection and recovery, be deemed to be tax under this Act ; and

() be in addition to the penalty, if any, imposed under this Act Explanation -For the purpose of this section, if payment of tax is made by the proprietor through cheque, and the cheque is dishonoured by the bank, then it will amount to failure on the part of the proprietor to pay tax.

17. The tax or any other amount due or pay able by a proprietor under this Act, shall be a debt due to the State Government, and shall be paid or recovered as per the provisions of this Act and the rules made thereunder. t

10 tat

ove e

Z. E TRA.), I 1,

CH , )

. —

(2) When a revised return filed er -secti n o cti n | shows higher amount of tax due, the proprietor shall be liable to pay interest a the rate of two per cent per month on such higher amount of tax from the due date till the date, he actually pays the due amount of tax alongwith the interest

(3) If prietor fails to cl r the ount tax in the etum which should otherwise have been declared. such proprietor shall be liable to pay interest at the rate of two per cent on such ount om y till h t , all ount f t .

(4) If the amount of tax or penalty due from a person, is not paid him within the period, specified in the notice of demand or if no such period is specified, within a period of thirty days from the date of service of such notice, the proprietor shall, in addition to the payment of amount of tax or penalty, be liable to pay interest on such amount at the rate of two per cent per month from the date, the tax is due till the date, he actually pays the due amount of tax or penalty, as the case may be, alongwith the interest

Provided that where the recovery of tax or penalty, as the case may be, is stayed by an order of the competent authority, the amount of tax or penalty shall, after the order of stay is vacated, be recoverable alongwith the interest at the aforesaid rate on the amount, ultimately found to be due and such interest shall be payable from the date, the tax or penalty had first e.

* (5) The amount of interest payable under this section shall,

(a) be calculated by considering part of a month as a full month , h r oses collection overy, e to

der i ct ;

(c) be in addition to the penalty, if any, imposed under this Act xplanation. — h r se this section, if payment of tax is made by the prietor h o ue, e 15 dishonoured by the ank, then it will amount to failure on the part of the proprietor to pay tax

17. The tax or any other amount due or payable by a proprietor under this Act, shall be a debt due to the State Government, an shall b p f recovered a visi ns f thi ct es ad thereunder

12

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1,2009 (CHTR 11, 1931 SAKA)

75

18. Notwithstanding anything to the contrary contained in any other Liability under law, enacted by the Punjab State Legislature. for the time heing in force. the this Act to be tne amount^of tax, penalty, interest or any other sum, payable by a proprietor or

first charge.

any other person under this Act, shall be the first charge on the property of

such proprietor or person from the date, on which the amount becomes due

19. Any amount of tax, penalty, interest or any other such sum due Unpaid amount and payable under this Act, which remains unpaid after the due date, shall be recoverable as arrears of land revenue.

arrears of land

revenue.

20. Any payment made by a proprietor towards the amount, due as a result of any order passed under this Act, shall first be adjusted, except in so P far as the recovery of such amount or part thereof, is stayed under the provisions of this Act, against the interest payable by him on the date of payment and thereafter, against the amount due as a penalty. Any amount remaining unadjusted thereafter, shall be adjusted against the tax payable. Adjustment of

21. (1) No proprietor against whom any recovery proceedings under Restrictions on this Act are pending shall create a charge on or part with the possession by way of sale, mortgage, gift, exchange or any other mode of transfer whatsoever of any of his assets with the intention to avoid or evade payment of tax, penalty, interest or any other sum due or likely to become due against him.

(2) Any charge or transfer made in violation of the provisions of sub section (1), shall be void as against any claim in respect of tax or any other sum, payable by the proprietor till the completion of such proceedings :

transfer of

property.

Provided that such charge or transfer shall not be void, if it is made with the previous permission of the Commissioner or the payment of tax or any other amount due from such proprietor, has been fully secured by furnishing a bank guarantee. In the case of outstanding arrears, the Commissioner shall

take into account any other liability under this Act.

Explanation.-For the purpose of this section, 'assets' means land. building, machinery, plant, shares, securities and fixed deposits in the banks^to

the extent, to which any of the aforesaid assets, do not form part of the stock

in trade of the business of the proprietor.

and payable.

T

T

S

i r

H

E

c r d

B

A

E

N

.

PUNJAB VT GAZ. (EXTRA.), APRIL 1, 2009 75

(CHTR 11, 193] SAKA) m——

18. Notwithstandi :

anding anything t t e contrary contained in any other Liability under law, enacted by t e Punjab State Legislature, f r t e me bei g i force, t e Yuis Autinhie the > first charge.

amount of tax, penalty, interest or any other , payable by a proprietor or od any other person under this Act, hal first arge the property of

such roprietor r er n o ate, which amount becomes due

d ayable.

19. Any mo f t x, enalty, i terest r other such sum due Unpaid amount ayable nder is ct, hich ains unpaid after due date, shall be scoueralye ss r verable rr ars f enue. ansaid

0. n ent ade roprietor ards ount, Adjustment of result of any r er s der i ct, al first adjusted, except in so 2" P2Yment far as the ery ount r art thereof, stayed under the provisions of this Act, against the interest payable by him on the date of payment and ereafter, ainst ount enalty. ount aini g

adjusted reafter, hall adjusted against the tax payable.

. 1) r prietor against whom any recovery proceedings under Restrictions on this Act are pending shall create a charge on or part with the possession by T of a le, ortgage, gift, exchange or any other mode of transfer whatsoever progeny. ets it he intention to avoid or evade payment of tax, penalty, st r um likely to come due against him.

r transfer made in violation of the provisions of sub-

7), all ainst any claim in respect of tax or any other

sum, payable h pri t r ll h pleti u proceedings :

Provided that such charge or trans s l if it is

with the previous permission of the mis ioner o he

ent f tax or

any other amount due from such p rietor, b fu y sec ed

by furnishing

a g r ntee. In the c o o a a , the mi

s ioner shall

tak in o a t an o h lia u this

Act.

Ex l at — the p o th s s

e o , 'as ts' m lan ,

building, machinery, plant, shares, se urities an

d fixed d sits in the b s to

= ' ?

the e nt. to w any o the afo id as ets,

do not form part o the stock

in trade o the b o the p ri t r.

13

Refund of tax. Interest on delayed refund. Power to withhold

76

cases.

PUNJAB GOVT GAZ. (EXTRA.),

APRIL 1, 2009

(CHTR 11, 1931 SAKA)

CHAPTER V

REFUND

22. Subject o the provisions of this Act and the rules made thereunder, the Commissioner shall, in such manner and within such period, as may be prescribed, refund to the proprietor the amount^of tax, penalty or interest :ie

any, paid by such proprietor in excess of^the

amount due from him. The refund

may either be made by refund voucher or

at the option of the proprietor

refund adjustment order:

Provided that the Commissioner shall first apply such excess amount

towards the recovery of any amount due, in

respect of which, a notice^of

demand under sub-section (1) of section 14 has been served or towards any

other amount, which is due, but not paid, and shall refund the balance amount

if any.

23. (1) Where an amount, required to be refunded under section²⁾

by the Commissioner to a proprietor, is not so refunded to him within a period

of sixty days from the date of application, a simple interest at the rate of half per cent per month on the said amount shall^be paid to such proprietor from the date, immediately folowing the expiry of the said period of sixty days to the

date of making refund.

Explanation.-If delay in making refund within the aforesaid period

of sixty days, is attributable to the proprietor whether wholly or in part, then

such period of delay shall be excluded from^the period, for which interest is

payable.

(2) Where any question arises as to be period, to be excluded in terms of the Explanation to sub-section (/), then such a question shall be determined

by the Commissioner, whose decision shall be final.

(3) Interest under this section, shall be calculated by considering part

of a month as full one month.

24. (1) Where an order giving rise to a refund^is the subject matter

refund in certain of an appeal or further proceeding or where any other proceeding under this

Act is pending, and the officer competent to make such

refund is of the opinion

that making of refund is likely to affect the revenue adversely, such officer

may, with the prior approval of the Commissioner, withhold^the refund till such

time, as may be determined by such officer.

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

—_

CHAPTER V

76

REFUND

22. Subject to the provisions of this Act and the rules made thereun de, the Commissioner shall, in such manner and within such period, as may be prescribed, refund to the proprietor the amount of tax, penalty or interest, if any, paid by such proprietor in exce s of the amount due from him. The refund may either be made by refund voucher or at the option of the Proprietor, by refund adjustment order :

Provided that the Commissioner shall first apply such excess amount towards the recovery of any am unt due, in respect of which, a notice of demand under sub se o (//) section 14 has been served or towards any other amount, w ch is du bu no paid, and shall refund the balance amount, Refund of tax.

if any.

23. (1) her an amount, required to be refunded under section 27 Interest on delayed re u . po, the Commissioner to prietor, is so refunded to him within a period of sixty days from the application, a simple interest at the rate of half per cent per month on th ount shall be paid to such proprietor from the date, immediately low g pir f e said period of sixty days to the date of making refund.

Explanation.—If delay in making refund within the aforesaid period of sixty days, is attributable to the proprietor whether wholly or in part, then such period of delay shall be excluded fr the period, for which interest is payable.

(2) Where any question arise a to be period, to be excluded in terms of the Explanation to sub-section (/), then such a question shall be determined by the Commissioner, whose decis on shall be final.

(3) Interest under this section, shall be calculated by considering part of a month as full one month.

D to withhold 24. (1) Where an order giv ng rise to a refund is the subject matter cases. MCE of an appeal or further proceeding or where any other p oceeding under this Act is pending, and the officer competen to make such refund is of the opinion that making of refund is likely to affect the revenue adversely, such officer may, with the prior approval of the Commissioner, withhold the r fund till such time, as may be determined by such officer.

14

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR^11, 1931 SAKA)

(2) Where a refund is withheld under the sub-section (), the Commissioner shall pay interest in accordance with the provisions of section 1. on the amount of refund ultimately determined to be due to the proprietor as a result of such appeal or further proceeding or any other proceeding for the period, starting from the date, immediately following the expiry of the period of sixty days from the date of order, referred to in sub-section (/), to the date of making refund. CHAPTER-VI

77

MAINTENANCE^OF ACCOUNTS AND INSPECTION

25. (1) Every proprietor, shall maintain and keep true and complete accounts relating to his business and shall also maintain such other registers or records, as may be prescribed. All such accounts, registers or records shall be kept by the proprietor in safe custody till his assessment for the relevant year is completed or in case where an appeal, revision or any other proceeding in respect of such year has been filed or instituted and is pending, the same is disposed of.

Maintenance of

accounts and

registers etc.

(2) Every proprietor liable to pay tax, shall issue a bill or cash memo in respect of the charges, received for providing accommodation in a hotel or charges, received for providing banquet hall, and shall mention therein, the true amount of such charges, the name and address of the person from whom the same are received. Where such charges are received in any foreign currency, the name of such currency shall be mentioned clearly in such bill or cash memo. The cash memo to be issued by such proprietor, shall bear the full name, address and registration number of the hotel or banquet hall, as the case may be.

26. (1) The Commissioner or the assessing authority, may, subject Power of to such conditions, as may be prescribed, require any proprietor to produce Inspection and before it, the records of accounts, registers or other documents or to furnish any other information relating to his business, as may be necessary for the purpose of this Act.

search.

(2) All records of accounts, registers or other documents relating to the business of any hotel or banquet hall, shall at all reasonable times, be open for inspection by the Commissioner or the assessing authority, and^the Commissioner or the assessing authority, as the case may be, may take^or cause to be taken such copies or extract of the said records, as may be

necessary for the purpose of ascertaining the accuracy of the charges, received

for providing luxury.

PUNJ B G T GAZ. (EXTRA), APRIL 1, 2009 17 (CHTR 11, 1931 SAKA)

(. 2) here a r d is withheld under the sub-section (1), the com issioner shall pay terest i accordance it the provisions of Section 23, on the mount of refund lt ately determined t be due to the proprietor as a result of such ppeal r rt er proceeding or any other proceeding for the period, starting o ate, immediately following the expiry of the period of xty ays om at f rder, referred in sub-section (1), to the date of making d. '

CHAPTER-VI

MAINTENANCE ACCOUNTS INSPECTION

5. ( 2, Byery proprietor, shall maintain and keep true and complete Maintenance of unts t g i usines al aintain t er gisters accountsand

ords, a rescribed. l counts, gisters r r s al Rgisersete. pt r prietor i ent ant ar

s pleted here appeal, revision or any other proceeding in ect r e t d nding,

d f.

er prietor a , al il

in respect of the charges, received for providing accommodation in a hotel or charges, received for providing banquet hall, and shall mention therein, the true ount charges, the address of the person om the

m i ed. here such charges are received in any foreign currency, h y shall enti ed clearly in such bill or cash

e o. o ssu proprietor, shall bear the full

e, ress i t t n ber of the hotel or banquet hall, as the case

. I) mmissioner or the assessing authority, may, subject Power of to u diti ns, r ed, e ire n ri tor to A am

and

before it, the records of acc unts, re o o h ents o to furnish any other information relating to i ess, a n

y for the

o th Act

(2) All records of accounts, regis o o h d e nt relating to

the b ss o any h tel or b nquet hall, shall at all reasona ble times, be open

for inspection by the C missioner or the assessing author ity, and the

C mis ioner o the asse n au rit , a

s the case m y be, may take or

ca to b take suc co o e t o the sa

d rec ds, as m be

necessary for the purpose of ascertaining the accu racy of the charges, received

for providing luxury.

15

Penalty for failure to register.

Penaltv for failure to pay tax.

78 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

(3) Ifthe Commissioner or the assessing authority has reason to believe that a proprietor has evaded or is trying to evade the payment of tax due from him, it may, for the reasons to be recorded in writing, seize such records of accounts, registers or other documcnts of the proprietor, as may be necessary and shall issue a receipt for the same, and shall retain them so long as may be necessary in connectign with any proceedings under this Act:

Provided that the records of accounts, registers or other documents so seized, shall not be retaincd for a period, exceeding one hundred eighty day from the date of seizure, unless reasons for retaining the same beyond the said period, are recorded in writing and the approval of the Commissioner is obtained in case, the seizure is made by the assessing authority, and such approval in any case, shall not be for more than sixty days at a time.

(4) For the purposes of this Act, the Commissioner or the assessing authority, may enter and search any hotel or banquet hall or any place of business of the proprietor or any other place where they have reason to believe that the proprietor keeps, or is for the time being keeping any records of accounts, registers or other documents relating to his business.

(5) No other person shall enter and search any premises, without the prior permission of the Commissioner or of such other officer, not below the rank of the Assistant Excise and Taxation Commissioner, as the Commissioner may authorize in writing.

(6) The assessing authority shall have the power to record the statement of any person connected with the business of the proprietor including a bailee or a transporter, and such statement may, after giving the affected person a reasonable opportunity of being heard, be used for the purpose of determining the liability of the proprietor to tax.

CHAPTER-VII

PENALTIES

27. Whoever fails to make an application for registration as required under sub-section (2) of section 8, shall be liable to pay penalty of double the amount of tax, as assessed to be due, in addition to the amount of tax, due and

the interest payable from the date, the proprietor becomes liable^for registration

till the application for registration is made.

28. Ifa proprietor, fails to pay the amount of tax in accordance with

the provisions of this Act, he shall be liable to payⁱⁿ addition to the tax and the

interest payable by him, a penalty thereon also at the rate^of two per cent per

month.

Penalty for failure

to register.

Penalty f r fail re

10 pay tax.

78 Z. (E RA.), 1 2

CH 1 19 SA

———

(3) If the Commissioner or the a a ri h easo to e e that a proprietor has evaded or is trying to evad th ent tax from him, it may, for the reasons to be recorded in writing, seiz su rec o accounts, registers or other documents of the proprietor, as may be necessary and shall issue a receipt for the same, and shall retain them so long as may be necessary in connection with any proceedings un this Act :

Provided that the records of accounts, registers or ents so seized, shall not be retained for a period, exceeding one hundred eighty day from the date of seizure, unless reasons for retaining the am h period, are recorded in writing and the approval of the Commissioner is obtaine In case, the seizure is made by the assessing authority, and such approval in any case, shall not be for more than sixty days at a time.

(4) For the purposes of this Act, the Commissioner h authority, may enter and search any hotel o quet ll business of the proprietor or any other place where they o l e that the proprietor keeps, or is for the time being keeping any records of accounts, registers or other documents relating to his business.

(3) No other person shall enter and search any premises, without the prior permission of the Commissioner or of such other officer, not below the ofthe Assistant xcise axati n om issioner, as the ommissioner may authorize in writing.

(6) The assessing authority shall have the power to record the ement of nected it si ess of r prietor i g

e sporter, e ent ay, r t

person a reasonable opportunity eard, r ose t ining ilit of the roprietor to tax.

APTER-VI

ES

27. Whoever fails to ake pplication gistrati n uired nder b-section (2) f ct n , al le enalty f uble ount of tax, s ssed ue, diti n ount f tax, e the interest payable from the date, the roprietor es liable for gistration till the application for registration is made.

dance it

28. If a roprietor, fails to ay ount f cor the

the provisions of this Act, he shall e ble to ay dditi n t t interest ayable y i , enalty t r n l at e te of two per cent per month.

16

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

29. If a proprietor without any sufficient cause fails to,

79

(a) furnished any return or annual statement by the specified date ; or

(b) furnish alongwith the return, the proof of payment of tax in accordance with the provisions of this Act; or

(c) rectify any erTor or omission in any return or statement in accordance with the provisions of this Act; or

(d) comply with the requirements of any notice, issued under this Act,

Penalty for failure

to file return.

the Commissioner or the assessing authority, as the case may be, may, direct him to pay in addition to the tax, interest and penalty under any of the provisions of this Act, a further penalty of a sum of rupees one hundred per day for such default, subject, however, to the maximum sum of ten thousand rupees.

30. Where a proprietor collects tax in contravention ofthe provisions ofthis Act, he shall, in addition to the payment of tax, be liable to pay a penalty of a sum, equal to one-and-a-half times of the tax, so collected.

31. If the Commissioner or the assessing authority, as the case may be, is satisfied that a proprietor, in order to evade or avoid payment of tax, has,-

(a) concealed any particulars from any return, filed by him ; or

(b) deliberately furnished incorrect particulars in any return ; or

(c) concealed any transaction from his account books;^or

(d) not maintained proper and clear accounts, which prevents

the Commissioner or the assessing authority to assess the

tax due from him,

Penalty for

un-authorised

olection of tax.

Penalty for

evasion of tax.

he shall direct the proprietor to pay a penalty, in addition to the tax and

Interest payable by him ofa sum, equal to double the amount of the tax, as may

be assessed.

PUNJAB GAZ. (EXTRA.), APRIL 1,2009

(CHTR 11, )

mr

. proprietor without any sufficient cause fails to,— Penalty write ' o file retu

(a) furnished any return or annual statement by the specified date ; or

(b) furnish alongwith the re , h f ent a n accordance with the provisi ns o h ct ;

(c) rectify any error or omission in any return or statement in ce i the provisions o this ct ; or

(d) comply with the requirements of any notice, issued under h ct,

the Commissioner or the assessing authority, as the case may be, may, direct m to in addition to the tax, interest and penalty under any of the provisions of this Act, a further penalty of a sum of rupees one hundred per day for such default, subject, however, to the maximum sum of ten thousand rupees.

. her prietor ll cts a n t ention h isions nalty for Act heshall.i ays : - t r

t, h all, in addition to the payment of tax, be liable to pay a penalty _ ,o..."co , al o e-and-a-half im h , l t d.

31. If the Commissioner o h t ority, h a nalt be, is satisfied that a proprietor, n r o ent of tax , evasion of tax

has,—

(a) cealed arti ulars rom rn, e m ; eli erately n rrect arti ulars ; cealed a cti n rom unt ooks ; t aintai ed er r ounts, hi ents

ommissioner t ority

ss h

| om ,

he shall direct the roprietor to pay a enalty, in dit ion o e

interest payable by him of a sum, equal to double the ount o f the ax, a

d.

17

Penalty for failure to issue a bill or cash memo.

Penalty for misuse of registration number.

Penalty for Non payment of

assessed amount of tax.

Penalty in cases not covered

elsewhere.

Authority

competent to

impose penalty.

80 PUNJAB GOVT GAZ.

(EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

32. (1) A proprietor, who fails to issue a bill or cash memo for any transaction as required under sub-section (2) of section 25, shall be liable to pay a penalty of double the amount of tax relating to such transaction or rupees five thousand, whichever is higher.

memo.

(2) A proprietor, who issues a false bill or cash memo^or uses a bill or cash memo knowing it to be false, shall be liable to pay a penalty, equal^to double the amount of tax due on the amount, shown in such false bill or cash

33. A proprietor, who knowingly uses a false registration certificate

or uses registration certificate of another proprietor with a view to evade payment of tax, shall be liable to pay in addition to the due tax, a penalty equal

to the amount of tax, evaded on account of the aforesaid reasons.

34. Where a person fails to make payment^of the tax assessed or

interest levied or penalty imposed upon him or any other amount due from^him

under this Act, within a period of thirty days from the date of service of^the

notice of demand, he shall be liable to pay a penalty equal to two per cent per month on such amount of tax, penalty, interest or any other amount due, in

addition to the tax assessed or interest or any other amount due, for the period

for which, payment has been delayed by him after the date on which, such

amount was due to be paid.

35. (1) Whoever, contravenes or fails to comply with any of the provisions of this Act or the rules made thereunder, shall, if no other penalty is provided under this Act for such contravention or failure, be liable to pay penalty, not exceeding ten thousand rupees, within the date, specified in this regard^by the competent authority.

(2) Where such contravention or failure continues even after the date, as specified under sub-section (1), the proprietor shall be liable to pay a further penalty of rupees one hundred per day from that date.

36. The Commissioner or the assessing authority, as the case may be, shall be competent to impose penalty under this Act. However, no penalty shall be imposed, unless the affected proprietor is afforded an opportunity of being heard by way of serving a notice.

Penalty for failure

to issue a bill or

cash memo.

Penalty for misuse

of registration

number.

Penalty for Non-

payment of

assessed amount

of tax.

Penalty in cases

not covered

elsewhere.

Authority

competent to

impose penalty.

80 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

32. (1) A proprietor, who fails to issue a bill or cash memg for any transaction as required under sub-section (2) of section 25, shall be liable to pay a penalty of double the amount of tax relating to such transaction or Tupees five thousand, whichever is higher.

(2) Aproprietor, issues a false bill or cash memo or uses a bj or cash memo knowing it to be false, sha l be liable to pay a penalty, equal to double the amount of tax due on the amount, shown in such false bil] or cash memo.

33. A proprieto who knowingly uses a false registration certificate or uses registration certifica e of another proprietor with a view to eyage payment of tax, shall be liable to pay in add tion to the due tax, a penalty equal to the amount of tax, evaded on accou of the aforesaid reasons.

34. Where a p so fa ls to m ke payment of the tax assessed or interest levied or penalty im u h m or any other amount due from him under this Act, within a o th y d from the date of service of the t and, shall be liable to pay a penalty equal to two per cent per month on such ount , enalty, interest or any other amount due, in addition to the tax d t rest any other amount due, for the period for which, payment has bee el ed after the date on which, such amount was due to be paid.

35. (1) Whoever, contravenes or fails to comply with any of the provisions of this Act or the rules made thereunder, shall, if no other penalty is provided under this Act for such contravention or failure, be liable to pay penalty, not exceeding ten thousand rupees, within the date, specified in this regard by the competent authority.

(2). Wher such contravention or failure continues even after the date, as specified under sub-section (1), the proprietor shall be liable to pay a further penalty of rupees one hundred per day from that date.

36. The Commissioner or the assessing authority, as the case may be, shall be competent to impose p nalty under this Act. However, no penalty shall be imposed, unless the affected proprietor is afforded an opportunity of being heard by way of serving a notice.

18

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009 81

(CHTR 11, 1931 SAKA)

CHAPTER-VIII

APPEAL, REVISION, REVIEW, REFERENCE AND

RECTIFICATION

37. (1) Any proprietor aggrieved by an order of the Commissioner Appeal. or the assessing authority, may prefer an appeal to such authority, as may be nrescribed, within a period of sixty days from the date of receipt of the order appealed against :

Provided that the appellate authority may entertain an appeal after the expiry of the said period of sixty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.

(2) No appeal shall be entertained, unless it is accompanied by a satisfactory proof of the prior payment of not less than twenty-five per cent of the total amount of tax, penalty and interest, if any.

(3) After entertaining an appeal under sub-section (1), the appellate authority may, after giving the appellant an opportunity of being heard,

(a) confirm, reduce, enhance, annul or modify the assessment, interest, or penalty ; or

(b) set aside the assessment, interest or penalty, and direct the

assessing authority to pass a fresh order after such enquiry, as may be directed; or

(c) pass such order, as it may think fit.

(4) The appellate authority may, at the time of entertaining an appeal, allow the proprietor to produce fresh or additional evidence before it in case,^it is satisfied that the proprietor was prohibited by sufficient cause to produce the same before the assessing authority and there was no wilful^or unreasonable

omission on his part to produce such evidence.

(5) Every order passed under sub-section (3), shall be communicated o the proprietor and the assessing authority, against whose order, the appeal Was preferred and also to the Commissioner.

PUNJAB GOV GA (EXT A.) APR L 1,2 09 81

(CHTR 11, 1931 SAK

CHAPTER-VIII

—_—

APPEAL, REVISION, REVIE , REFEREN AND

RECTIFICATION

37 (4) A proprietor aggrieved by an order of the Commissioner Appeal. or the assessing authority, may prefer an appeal to such authority, as may be pre b , w h n a pe iod of sixty days from the da e of rece p of the order appealed against :

P th the a ell au rity m entertain an appeal after the ex y o the i p o o sixty d if it is sa sfie th the ap l t had sufficient cause for not preferring the appeal within that period. (2 ppeal s l e d, u it is acco pani a

satisfactory he p ent les ha w nty-fi e c

the total amount of tax, penalty and interest, if any.

(3) After entertaining an appeal under - ct h pel at authority may, after giving the appellant an portunity ofbei g — 7' -

(a) confirm, reduce, ance, ul odif ent, interest, or penalty ; or

(b) set aside the ent, t rest r enalty, i ct assessing authority to pass a fresh r er ft r quiry, as may be directed ; r

(c) pass such order, as it ay t i k fit.

(4) The appellate authority may, att e t e f entertaining ppeal,

allow the proprietor to produce fresh or additional evidence before it i case, it is satisfied that the proprietor was prohibited by suf icient cause t produce

the same before the as es ing authority and t ere was

no wilful or unreasonable

omission on his part to produce such evidence.

(5) Every order passed under sub-section ( 3), shall be communicated

tothe proprietor and the assessing authority , against whose order, the ap eal was preferred and also to the Com miss oner.

19

Revision. Rectification of mistake.

82 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1,

2009

(CHTR 11, 1931 SAKA)

38. (1) The Commissioner shall, by an order, have the power t

revise, at any time, any order passed by the assessing authority or any officer appointed under sub-section () of section 3, either suo moto or on an application of the proprietor submitted to him within a period of sixty days from the date of communication of the order :

Provided that the State Government may, entertain an application of the proprietor submitted after the expiry of sixty days, but not beyond sixty days after the expiry of the forner, if it is satisfied that the appeliant had sufficient cause for not preferring the revision within that period.

(2) The State Government may, after giving the appellant an opportunity of being heard, pass such orders, as it may deem fit.

(3) Every order passed under sub-section (1) or sub-section (2), as the case may be, shall be, communicated to the proprietor and the authority or officer against whose order, the revision was filed.

39. (1) With a view to rectify any mistake, apparent from the record, the ássessing authority, appellate authority or revising authority, as the case may be, may, at any time, but within a period of three years from the date of the order passed by it., amend or rectify such order :

Provided that where such rectification may enhance an assessment or otherwise increase the liability of the proprietor, such order shall not be passed, unless the assessing authority, appellate authority or revising authority, as the case may be, has given a notice to the proprietor to do so, and has given him an opportunity of being heard.

(2) An order passed under sub-section (), shall be deemed to be an order, passed under those provisions of this Act, under which the original order had been passed.

(3) Where such rectification may reduce an assessment or penalty, the assessing authority shall make the refund, which may be due to the proprietor.

(4) Where such rectification may ehnance the amount of tax or penalty or interest or reduce the amount of refund, as the case may be, the Commissioner shall, pass an order for the recovery of the amount, due as per provisions of this Act.

82 PU A G G . (EX A.), A 1, 2009 ;

(CHT 11, 1931 SA J

Co —

Revision. 3 (1) T C mis ioner sh l by an o d have the power; revise, at any time, any order passed by the asse n au r or any o r, ' appointed under sub-section (I) of section 3, either suo m or on ay I application o the p r r sub it to him w a p od o six y day from ~~ /, the d e o com unica on of the o d :

that the State G e ent a , entertain n application of f) he p ri t r su it a e the e o six y d b n b sixty a the e o the fo m r if it is s e th the a eli t h d sufficient cause for not preferring the revision within that period.

(2) State ver ent may, after giving the appellant an J ortunit , u ers, it em fit. |

fy

(3) Every order passed under sub-section (7) or sub-section (2), as Pl the case may be, shall be, communicated to the proprietor and the authority or if officer against whose order, the revision was filed. ul

ectifi at n 39. (1) Witha view to rectify any mistake, parent om rd, Blake; the assessing authority, appellate authority or revising authority, a th may be, may, at any time, but within a period of three years om t the order passed by it, amend or rectify such order : i» kl

Provided that where such rectification ay ance ent "

or otherwise increase the liability f the roprietor, r er shall ot passed, unless the assessing authority, appellate authority or revising uthority, as the case may be, has given a notice to the proprietor o, as i n 5 him an opportunity of being heard.

(2) An order passed under sub-section (7), shall e ed t e order, passed under those provisions of this Act, under which the original order had been passed.

(3) here such rectification ay reduce an assessment or penalty, the assessing authority shall make the refund, which may be due to the proprietor. -

(4) Where such rectification may ehnance the amount of tax or penalty or interest or reduce the amount of refund, as t e case may be, t e Commissioner shall, pass an order for the recovery of the amount, due as per provisions of this Act.

20

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

40. () An officer, not below the rank of the Deputy Excise and o transfer

Taxation Commissioner, may, in such manner and subject to such conditions, proceedings. as may be prescribed, either suo moto or on an application made to him in this behalf, by an order in writing, transfer any case or proceeding or class of nroceedings from him to any other officer working under him, and in the same way, may transfer any such case, including the case, already transferred under dhis section, from one officer to another or to himself.

83

(2) Where any proceeding or class of proceedings or case is transferred under sub-section (), the officer to whom such proceeding or class of proceedings or case is transferred, he shall proceed to dispose it of as f it had been initiated by him irespective of the local limits of his jurisdiction, and such transfer shall not render necessary, the re-issue of any notice, already issued before such transfer; and the officer to whom the proceeding or case is transferred, may, in his discretion, continue it from the stage at which, it was left by the officer from whom it was transferred.

41. (1) Any proprietor, who is entitled or required to attend any Proprictor authority in connection with any proceeding under this Act, may be represented tcnd throug attend by a person, authorised by him in writing in this behalf, being a relative or a authorized whole time employee of the proprietor or an advocate or a tax consultant, not agent. being disqualified by or under sub-section (2) or sub-section (3).

Explanation.-For the purposes of this section, a 'tax consultant

means,

(a)

(b)

a retired Gazetted Officer of the Punjab Excise and Taxation

Department, who has worked either as a taxing authority or

an appellate authority or both for a minimum period of

five

years after a period of two years from the

date of his

retirement; or

any person, who has passed^an

accountancy examination

recognised by the Central Board of Direct Taxes

or holds a

degree in Commerce, Law, Economics, Banking,

Auditing,

conferred by any Indian University, incorporated by law.

(2) No person, who was dismissed from service of any Government, Shal! be qualified to represent any proprietor under sub-section (1).

PUN GAZ. (EXTRA.), APR 1, 200

il

(CHTR 11, 1 31 )

v ( Hh a r, ow h an h t ci Power to at Com is ioner, may, in such manner : op transfer

toe prascrlbiod, ell and subject o u diti ns, ,oce dings.

as may es Sue moto or on an application made hi pehalf, orde I writing, ra r o proce ding or of p di gs rom m o r or i under him, and in the same way, may transfer any such case, including the case, already transferred under this t n, rom r o t er o self.

) her i g di gs s

iransferred under sub-section (1), the officer to whom such proceeding or edings is transferred, he shall proceed to dispose it of as if, it had been initiated by him irrespective of the local limits of his jurisdiction, and such transfer shall not render necessary, the re-issue of any notice, already issued before such transfer; and the officer to the proceeding or case is r sfer ed, ay, in his discretion, continue it from the stage at which, it was h r rom a ra ferred.

41. (1) Any proprietor, who is entitled or required to attend any Proprictor uthority in connection with any proceeding und

er this Act, may be represented persian ©

. rm 0. ve. . . ) at end throu by a rson, horised m in riting in this behalf, eing a relative or a uthor ized

whole time employee of the proprietor or an advocate a nsultant, nt. being i ualified or er -secti n 2) -secti n ).

Explanation.—For the purposes this ection, 'tax nsultant' eans,—

(a) a azet f i er nj xcis axati epartment, as or either as t orit or an ppellate t ority or oth a i m r v ears r r w ars om t i

rem nt ;

(b) erson, h s unt ancy ination

gnised entral oar f irect axes l s

gree in ommerce, , conomics, anking , uditing,

nfer ed by any ndian niversity, r porated by law.

(2) erson, h as i issed om r i e f overnment, shall be qualified to represent any proprietor un der b-section (1).

21

Delegation of powers.

Returns etc. to be

confidential. Power to seek assistance from police officer or other officer. Power to

summon

witness and

production of records.

84 PUNJAB GOVT GAZ.

(EXTRA.), APRIL 1,2009

(CHTR^11, 1931 SAKA)

(3) If any advocate or other person, who represents a proprietor, js

found guilty of misconduct in any proceeding before any authority under this

Act by the Commissioner, the Commissioner may direct that he shall he

disqualified to represent the proprietor under sub-section^():

Provided that no such direction shall be issued in respect of any person. unless he is given a reasonable opportunity of being heard.

(4) Any person against whom any direction is issued under suh.

section (3), may appeal to the State Government against such direction within

a period of sixty days of its communication to him.

42. Subject to such conditions, as may be prescribed, the Commissioner may, by an order in writing, delegate any of his powers under this Act to any officer, appointed under section 3 to assist him.

43. (1) All particulars contained in any return furnishedor accounts or documents produced in accordance with the provisions of this Act or in any evidence, given in the course of any proceeding under this Act, except in the proceeding before a court of law, shall be treated as confidential.

(2) Nothing in this section shall apply to the disclosure of any of the particulars, referred to in sub-section (1), for the purpose of any investigation or prosecution under the Indian Penal Code, 1860 (Central Act 45 of 1 860) in respect of such return, accounts documents or evidence, or for the purpose of departmental use of the officials of the Government of India or of any State Government, or for the purpose of any inquiry in relation to a business transaction by a person, who is a party to such transaction.

44. An officer, exercising the powers under this Act, may take the assistance of any police officer or other officer of the State Government, as and when required and upon such request, the police oflicer or the other oficer, as the case may be, shall render necessary help in accordance with law.

45. () In performing the functions conferred on them by or under this Act, the Commissioner or the officers, appointed under section 3 to assist him, shall have all the powers of a Civil Court under the provisions of the Civil Procedure Code, 1908 (Central Act 5 of 1908) in respect of the following matters, namely :

(a)

(b)

(c)

summoning and enforcing the attendance of any person and examining him on oath or affirmation;

compelling the production of documents and impounding them; proof of facts by affidavits ; and

(d) issuing commissions for examination of witnesses. Delegation of

powers.

Returns etc.

to be

confidential.

Power to seek

assistance from

police officer or

other officer.

Power to

summon

witness and

production of

records.

84 PUNJAB Z. (EXTRA.), APRIL 1, 2009

(CHTR 1 , 1 SAK

To ——

(3) If any advo e or other person who represents a Proprietor, is found guilty of misconduct in any proceed ng before any authority under th; Act by the Co mis ioner, the C mis i er m y direct that he shall pe disqualified to represent the proprietor un su (1) :

Prov ded that no such direction shall be i sued in respe of any person, unless he is given a reasonable op i of being he

(4) Any person ag w om any direc io is issued under sub- section (3), may appeal to the S a e G ent ag such direction within a period of sixty days of its communication to him

4 S j t to such c dit ns, as m b p d, the C mis ioner m by an o d in wri , d any h s p er u this Act to any officer, appointed u se o 3 to a h m ) All p l rs c in an return furnished or accounts ents in e i h provisions o this Act or in any ce, v n h i this Act, except in the

i rt aw, l re nfidential.

ot i n h all o h re ofthe

particulars, referred to in sub-section (1), for the purpose esti ation or prosecution under the Indian Penal Code, 1860 (Central ct 45 1860) ect rn, unts ents i ence, or for the purpose of

departmental use of the officials of the Government of India r f tate Government, or for the purpose of any inquiry in relation to a business transaction erson, h a art saction.

44. An officer, exercising the powers nder is Act, ay e t e assistance of any police officer or other officer f the tate overnment, as and when required and upon such request, the police officer or the other of i er, as the case may be, shall render necessary help in accordance with l w.

45. (1) In performing the functions conferred on th by or under this Act, the Commissioner or the officers, appointed under section 3 to as ist him, shall have all the powers a Civil Court under the provisions of t e Civil Procedure Code, 1908 (Central Act 5 of 1908) in respect of the fol ing matters, namely .(—

(a) summoning and enforcing the attendance of any person and examining hi on oath or affirmation :

(b) compelling the production of documents and impounding them ;

(c) proof of facts by affidavits ; and

(d) issuing commissions for examination of witnesse .

22

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR^11, 1931 SAKA)

(2) In the case of an affidavit, any officer, appointed under section 3, may

administer the oath to the deponent.

3) Any proceeding under this Act before the Commissioner or any officer, appointed to assist the Commissioner under section 3, shall be deemed to be a judicial Iproceeding' within the meaning of sections 193 and1228 of the

on Penal Code, 1860 (Central Act 45 of 1860) and for the purposes of

section 199 of that Code

46. (1) No suit shall lie in any civil court to set aside or modify an Bar of assessiment, made or order passed under this Act.

85

(2) No suit, prosecution or other legal proceeding shall lie against any ficer of the State Government for anything, which is in good faith done or intended to be done in pursuarnce of the provisions of this Act or the rules made thereunder.

47. () The State Government may, by notification in the Official Power to Gazette, make rules for carrying out the purposes of this Act. make rules.

(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely :

(a)

(b)

(c)

(d)

(e)

proceedings.

the manner, in which tax is to be paid by the proprietor under sub-section (3) of section 4 and sub-section (2) of section 5; the manner and period in which normal rates for luxuries are to be declared under section 7;

the manner for making an application for registration and prescribing fee therefor under sub-section (2) of section^8; the manner for registering the proprietor and prescribing the form of registration certificate under sub-section (3) of section 8;

the manner for filing return and making payment

of the due

amount by the proprietor under the second

proviso to sub

section (3) of section 8;

the manner for informing the

Commissioner under section^9;

PUNJAB GOV GAZ. (EXTRA.), APRIL 1, 2009 (CHTR 11, 1931 SAKA)

> sai)

(2) Inthe case fan affidavit, an }

i »

any officer, a

.

UR administer the oath to the deponent. ppointed under section 3,

3) n eding der i ct befor t Commissioner or any oC officer, appointed to assist the Commissioner under section 3, shall be deemed tobed 'judicial proceeding' within the meaning of sections 193 and 228 of the indian enal ode, (Central ct 1860

tion of t at Code

) and fo purposes of

sec

.

46. (I) No suit shall lie in il urt o aside or modify an Bar of assessment, made or order pas e under t i Act. ceedings.

(2) it, secution r le al proceeding shall li against any officer of the State Government for anything, which is in good faith done or intended to be done in pursuance of the provisions of this Act or the rules made 3 thereunder.

. 1) t t over ment ay, otif ati n f icial er to ¢ Gazette, ake t h r oses ct. Lo

arti ular it ut ice h neralit i

| power, such rules may provide for all or any of the following matters, ¢| ely —

(a) the manner, in which tax is to be paid by the proprietor under -secti n (3) section sub-section (2) section 5; § (b) anner d period in which normal rates for luxuries are

. l er t 7;

(c) h anner aki li at n or registration and r g fee h or - ct n (2) f ction 8; he anner for istering the proprietor and prescribing the orm i t t n rt ate er - cti n 3

h anner o lin e u aki

ent h

ount h prietor r h e

i o -

section ) o 8

(/ the manner for nforming the mmis

sioner er 9

23

86

(g)

()

(4)

PUNJAB GOVT GAZ.

(EXTRA.), APRIL 1, 2009

(CHTR 11, 1931

SAKA)

(h) prescribing form for filing self assessment return under suk

section⁽⁾ of section 13; (k)

(n)

r)

(s)

(o)

(q)

the manner for

furnishing security, additional security and further security to make up

for the amount, ,respectively, under sub-sections (), (3)

and (6) of section

12:

(m) prescribing the manner and period in which refund is to be

made to the proprietor of the amount of tax, penalty or interest

under section 22;

the manner for furnishing satisfactory proof of payment of

tax by the proprictor under

sub-section (2) of section 13.

the manner for verification of

returns under sub-section⁽⁾

of section 13;

prescribing the manner for making payment of additional

amount of tax for the period of delay^by the proprietor under

sub-section (6) of section 13^; prescribing the form of notice of demand specifying therein

the sum payable under

sub-section (11) of section 14:

(p) prescribing the authority to which appeal is to be preferred^by a proprietor under sub-section (1) of section^37;

prescribing other registers or records under section 25:

prescribing the conditions requiring a proprietor^to produce

records of accounts, registers or other documents or to furnish

any information relating to his

business to the assessing

authority under sub-section (1) of section 26;

prescribing the manner in which and^the conditions, subject to

which, the assessing authority may transfer any case or

proceeding or class of proceedings under sub-section (1) of

section 40;

prescribing the conditions, subject to which, the Commissioner

may delegate his powers to any

officer under section 42; and

any other matter, which is to be or

may be prescribed.

86 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR 11, 1931 SAKA)

€)

h)

0)

(*®) a)

(m) (n)

(0)

@

(q) (r) the manner for furn shing security, additional security gn further security to make up for the amount, respectively, unde, sub- sections (1), (3) and (6) of section 12 ; prescribing form for filing self assessment return under sub. A section (1) of section 13 ;

the manner for furnishing satisfactory proof of Payment of tax by the proprietor under sub-section (2) of section 13 ; the manner for verification of returns under sub-section 3) of section 13 ;

prescribing the manner for making payment of addition, amount of tax for the period of delay by the proprietor under sub-section (6) of section 13 ;

prescribing the form o no ce of demand specifying therein the sum payable un su t (11) of section 14 ; prescribing the anner period in which refund is to be made to the proprietor of ount of tax, penalty or interest under section 22 ;

prescribing other registers or records under section 25 :

prescribing the conditions requiring a proprietor to produce records of accounts, registers or other documents or to furnish any information relating to his business to the assessing authority under sub-section (7) of section 26 ; prescribing the authority to which appeal is to be preferred by a proprietor under sub-section (1) of section 37 ; prescribing the manner in which and the conditions, subject to which, the assessing authority may transfer any case or proceeding or class of proceedings under sub-section (1) of section 40 ; |

prescribing the conditions, subject to which, t e Commissioner may delegate his powers to any officer under section 42 ; and any other matter, which is to be or may be prescribed.

PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009

(CHTR^11, 1931 SAKA)

(3) Every rule made under this Act, shall be laid, as soon as may be, after it is made, before the House of the State Legislature, while it is in session, for a total period of ten days, which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session in which

it is so laid or the successive sessions as aforesaid, the House agrees in making

any modification in the rule, or the House agrees, that the rule should not be

made, the rule shall thereafter, have effect only in such modified form or be of

no effect, as the case may be, so however, that any such modification or

anpulment, shall be without prejudice to the validity of anything previously

done or omitted to be done under that rule.

87

48. (1) If any difficulty arises in giving effect to the provisions of this Power to Act, the State Government may, by an order, published in the Official Gazette, remoe make such provision, not inconsistent with the provisions of this Act, as may appear to it, to be necessary for removing the difficulty:

Act.

Provided that no order under this section, shall be made after the expiry ofa period of two years from the date of the commencement of this

(2) Every order made under this section, shall be laid as soon as may be, after it is made, before the House of the State Legislature.

49. (1) The Punjab Tax on Luxuries Ordinance, 2008 (Punjab Ordinance Repeal and savings.

No. 4 of 2008), is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the Ordinance referred to in sub-section (1), shall be deemed to have

been done or taken under the corresponding provisions of this Act.

REKHA MITTAL,

difficulties. Secretary to Government of Punjab, Department of Legal and Legislative Affairs. RE, | ree

of Nn 5

i ARES TT ay vee

PUN JAB iit GAZ. (EXTRA), APRIL 1,2009 87

CHTR11, 1931 SAKA)

3) Ev . ar' N a Ty le made under this Act, shal be laid, as soon as may be 2 » belore the House of the State Legislature, while it is in session, fora total period of ten days, which ay be comprised in one sessi i or MOFe SUCCESSIVE sessions, and if, before the expiry oft e on.n itis sO laid or fe cces ive sessions as aforesaid. the House a oon N i

any modif cation i t e rule, or t e ouse Na" that the ilo she i iy made, the r le shall t ereafter, ave effect only in such modified el no ef ect, s ase ay be, s however, that any such modification or nulment, shall be wit

hout prejudi

3g

judice o the validity of a

nythi

one r mit ed e ne under that rule. t

y oF anything previossly

8. ) iff ulty ri s i i ff ct r visi ns f i er to Act, the State Government ay, rder, ubli ed e Official Gazette, Fi make such provision, not inconsistent it r visi ns i ct, a difficulties

appear to it, to be necessary for removing the difficulty :

r vi ed t er der this section, shall be made after the expiry of a period w ars om t of t m

encement of this

Act.

er er ad er this section, shall be laid as soon as may , r ade, r the House of the State Legislature.

49. (1) The Punjab Tax on Luxuri s r i ance, P b Ordinance Repeal and

No. 4 o 8), is repealed.

s ings.

(2 otwithst nding suc re al, a

d or any action taken

the Or e re e e to in su t

(1 sh d em to have

bee d o take u the co esp

i g p isions of this Act.

K M L,

S to G ent of P njab,

D ar ent o L l and L isl tive Affairs.

25