Professional Tax becomes Applicable in the State of ‘Punjab’

profession tax in panjab sgc services

Punjab Government imposes profession tax of Rs. 200 per month on:

  • All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961 and
  • All such persons who are assessable under the Head Income from Business and/ or Profession as per the Income Tax Act, 1961.

 

  • But Exempting Senior Citizens as per the Income Tax Act, 1961

 

The Punjab Government Gazette Notification (Extraordinary) dated April 19, 2018, the date on the Punjab State Development Tax Act, 2018 came into force, is attached herewith for your perusal. So, Professional Tax in Punjab becomes applicable from 19th April’2018.

 

Punjab Government imposes profession tax of Rs. 200 Per Month on All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961 and All such persons who are assessable under the Head Income from Business and/ or Profession as per the Income Tax Act, 1961.

 

Click here to download NOTIFICATION.

 

 

 

Other Points:

  • Every employer liable to pay tax under section 4 shall obtain a certificate of registration from the designated officer in the prescribed manner within a period of sixty days from the date of the commencement of this Act.

 

PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018

The 19th April, 2018
No.12-Leg./2018.-The following Act of the Legislature of the State of
Punjab received the assent of the Governor of Punjab on the 16th day of
April, 2018, is hereby published for general information:-
THE PUNJAB STATE DEVELOPMENT TAX ACT, 2018.
(Punjab Act No.11 of 2018)
AN
ACT
to provide for the levy and collection of a tax on professions, trades,
callings and employment for the benefit of the State of Punjab.
BE it enacted by the Legislature of the State of Punjab in the Sixty-ninth
year of the Republic of India, as follows :-
1. (1) This Act may be called the Punjab State Development Tax Act,
2018.
(2) It extends to the whole of the State of Punjab, and offices of the
Government of Punjab and offices of any body, whether incorporated or not,
which is owned or controlled by the State of Punjab situated in the capital of
Punjab.
(3) It shall come into force on and with effect from the date of its
publication in the Official Gazette.
2. In this Act, unless the context otherwise requires, –
(a) “Appellate Authority” means the Appellate Authority appointed
under section 3;
(b) “assessee” means a person or employer by whom tax is payable
under this Act;
(c) “Commissioner” means the Excise and Taxation Commissioner,
Punjab;
(d) “designated officer” means an officer authorized under the Punjab
Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005) or as may
be appointed under sub-section (1) of section 3;
Short title,
extent and
commencement.
Definitions.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018
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54
(e) “employee” means a person employed on salary or wages, and
includes,-
(i) a Government servant receiving pay from the revenues of
the Central Government or any State Government or the
Railway Fund;
(ii) a person in service of a body, whether incorporated or not,
which is owned or controlled by the Central Government or
any State Government where the body operates in any part
of the State of Punjab, even though its headquarters may be
situated outside the State of Punjab;
(iii) a person in service of a body, whether incorporated or not,
which is owned or controlled by the State of Punjab, where
the body operates in any part of the State of Punjab or outside
the State of Punjab;
(iv) Government servant receiving pay from the revenues of the
State of Punjab even though his office is situated outside the
State of Punjab; and
(v) a person engaged in any employment of an employer not
covered by sub-clauses (i), (ii) and (iii) above;
(f) “employer” in relation to an employee earning any salary or wages
on a regular basis under him, means the person or the officer who
is responsible for disbursement of such salary or wages, and includes
the Head of the Office or any establishment as well as the manager
or agent of the employer;
(g) “Government” means the Government of the State of Punjab in
the Department of Excise and Taxation;
(h) “income” means income as defined in the Income Tax Act, 1961
(Central Act No. 43 of 1961);
(i) “month” means a month reckoned according to the English calendar;
(j) “person” means any person who is engaged in any profession, trade,
calling or employment in the State of Punjab and includes a sole
proprietor, a partnership firm, a Hindu Undivided Family, a Company,
a Society, a Trust, a Club, an Institution, an Association, a local
Authority, a Department of any State Government, Union Territory
Government or Central Government, a Government enterprise, a
PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018
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55
statutory body or other body corporate, irrespective of the fact that
the main place of business of such person is outside the State of
Punjab and where the main place of business of any such person is
not in the State of Punjab, the local manager or agent of such
person in the State of Punjab in respect of such business and also
includes a person engaged in the following:-
(i) transfer, otherwise than in pursuance of a contract, of property
in any goods for cash, deferred payment or other valuable
consideration;
(ii) transfer of property in goods (whether as goods or in some
other form) involved in the execution of works contract;
(iii) delivery of goods on hire-purchase or any system of payment
by instalments;
(iv) transfer of right to use any goods for any purpose (whether
or not for a specified period) for cash, deferred payment or
other valuable consideration; and
(v) supply by way of or as part of any service or in any other
manner whatsoever, of goods, being food or any other article
for human consumption or any drink (whether or not
intoxicating), where such supply or service is for cash, deferred
payment or other valuable consideration:
Provided that any person who earns wages on a casual basis and an
agriculturist or a member of his family, who sells within the State of Punjab
exclusively the agricultural produce, grown on any land inside the State of
Punjab in which he has an interest, whether as owner, mortgagee, tenant or
otherwise, shall not be deemed to be a person.
Explanation.- Every branch of a firm, company, corporation or other corporate
body, any Society, club or association shall be deemed to be a person and
a separate assessee for the purpose of levy of tax under this Act;
(k) “prescribed” means prescribed by rules made under this Act;
(l) “Revisional Authority” means the Authority appointed under the
Punjab Value Added Tax Act, 2005;
(m) “salary” or “wage” includes pay or wages, dearness allowance and
all other remunerations received by any person on regular basis,
whether payable in cash or kind, and also includes perquisites and
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56
profits in lieu of salary as defined in section 17 of the Income Tax
Act, 1961, but does not include any form of bonus or gratuity;
Explanation.- Regular basis means a period exceeding one hundred
and eighty days.
(n) “Schedule” means a Schedule appended to this Act;
(o) “section” means a section of this Act;
(p) “tax” means the tax on professions, trades, callings and employment
levied under this Act;
(q) “taxable person” means a person, who is registered or enrolled for
the purpose of paying tax under this Act;
(r) “Tribunal” means the Tribunal constituted under section 4 of the
Punjab Value Added Tax Act, 2005; and
(s) “year” means the financial year of the Government of Punjab.
3. (1) For carrying out the purposes of this Act, the Government may
appoint an Appellate Authority, an officer to be the Commissioner and such
other officers to assist him as it may deem fit.
(2) The Commissioner shall have jurisdiction over the whole of the
State of Punjab.
(3) Subject to such restrictions and conditions as may be prescribed,
the Commissioner may, by order in writing delegate any of his powers and
duties under this Act to any officer appointed under sub-section (1).
4. (1) Subject to the provisions of Article 276 of the Constitution of India
and provisions of this Act, there shall be levied and collected a tax on
professions, trades, callings and employments.
(2) Every person, engaged in any profession, trade, calling or
employment and falling under any class mentioned in the Schedule, shall be
liable to pay the tax at rates mentioned in the Schedule from time to time.
Senior citizens shall, however, be exempted as per the Income Tax Act, 1961.
(3) The tax under this Act shall be levied on the persons in the categories
mentioned in the Schedule only if they are income tax payees i.e. the tax, for
any particular financial year, shall be payable under this Act only by those
persons whose taxable income for the same financial year, before allowing
deduction on account of tax levied under this Act, exceeds the maximum
amount which is not chargeable to Income Tax by the amount of tax payable
by him under this Act for that year:

Appointment of
Appellate
Authority,
Commissioner
and other officers.
Levy and charge
of tax.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018
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Provided that the Government may by notification, alter the rate of tax
specified in the Schedule, add to or omit from or otherwise amend the Schedule
and thereupon, the Schedule shall be deemed to have been amended accordingly:
Provided further that subject to such conditions and restrictions as may
be prescribed, an enrolled person shall not be required to make payment of tax
in respect of the period, during which he is temporarily not engaged in any
profession, trade or calling:
Provided further that the Government may, by notification, exempt any
person or class of persons from payment of tax subject to such conditions as
may be notified from time to time.
(4) Where a person falls under more than one category in the Schedule,
he shall be liable to pay the tax only under one category.
5. The tax payable under this Act by any person earning a salary or wage,
shall be deducted by his employer from the salary or wages payable to such
person, before such salary or wages is paid to him, and such employer shall,
irrespective of whether such deduction has been made or not, when the salary
or wage is paid to such person, be liable to pay tax on behalf of all such
persons:
Provided that where any person earning a salary or wage, who is covered
by any entry of the Schedule is simultaneously engaged in employment of
more than one employer, and such person furnishes to his employer or employers
a declaration in the prescribed form to the effect that he has obtained a
certificate of enrolment under sub-section (2) of section 6 and that he shall
pay the tax himself, no deduction or payment of tax shall be made by the
employer or employers under this section and such employer or employers, as
the case may be, shall not be liable to pay the tax on behalf of such person.
6. (1) Every employer liable to pay tax under section 4 shall obtain a
certificate of registration from the designated officer in the prescribed manner
within a period of sixty days from the date of the commencement of this Act:
Provided that the Government may exempt any person or class of persons
from obtaining a certificate of registration under this Act:
Provided further that an exemption from obtaining a certificate of
registration shall not be an exemption from the payment of tax payable under
this Act.
(2) Every person liable to pay tax under this Act (other than a person
Employer’s
liability to deduct
and pay tax on
behalf of
employees.
Registration and
enrolment.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018
(CHTR 29, 1940 SAKA)
58
earning salary or wages, in respect of whom the tax is payable by his employer)
shall obtain a certificate of enrolment from the designated officer in the
prescribed manner.
(3) The designated officer shall mention in every certificate of enrolment
the amount of tax payable by the holder according to the Schedule and the
date by which it shall be paid, and such certificate shall be deemed to be a
notice of demand for the purposes of section 12;
(4) Every employer or person required to obtain a certificate of
registration or enrolment shall, within such period as may be prescribed, or, if
he was not engaged in any profession, trade, calling or employment on the
date of the commencement of this Act, within a period of thirty days from the
date of commencement of his profession, trade, calling or employment, or, as
the case may be, within such period from the date of his becoming liable to
pay tax as may be prescribed, or in respect of a person referred to in
sub-section (2) within such period from the date of his becoming liable to pay
tax, apply for a certificate of registration or enrolment to the designated officer
in the prescribed form, and the designated officer shall, after making such
inquiry as he deems fit, within thirty days of the receipt of the application, if
the application is in order, grant him such certificate.
7. (1) Every person enrolled under this Act shall make self assessment
of tax and shall file return for a period, within such time and in such form as
may be prescribed, to the designated officer, showing therein annual gross
income from his profession, trade, calling or employment of the preceding
year or part thereof and tax payable or paid by him.
(2) Every employer registered under this Act shall make self assessment
of tax and shall file a return in such form, for such periods and by such dates
as may be prescribed to the designated officer, showing therein the salaries
and wages paid by him and the amount of tax deducted by him in respect
thereof.
(3) The Commissioner may, subject to such terms and conditions as
may be prescribed, exempt any such employer from furnishing such return or
permit any such employer,-
(i) to furnish them for such different periods, or
(ii) to furnish a consolidated return in respect of all or any of the
places or work of the employer in the State where such
employer ordinarily carries on his profession, trade, calling
Returns.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018
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and employment, for the said period or for such different
periods, as he may direct, to the designated officer.
(4) Every return shall be accompanied by a proof of payment of full
amount of tax due according to the return, as may be prescribed.
(5) A return without such proof of payment shall not be deemed to
have been duly filed.
(6) Notwithstanding anything contained in this section, the
Commissioner or the designated officer, as the case may be, may by notice,
direct a person other than a taxable person or a registered person, to file
returns at such intervals and in such form and containing such information, as
may be prescribed.
(7) Any employer or person liable to file return, having furnished a
return upon discovery of omission or incorrect statement, if any, thereupon
may furnish a revised return in respect of the period covered by the return at
any time before a notice for assessment is served on him in respect of the
period covered by the said return or before the expiry of a period of three
months from the end of the year to which such return relates, whichever is
earlier.
8. (1) If the designated officer is satisfied that the return filed by any
assessee is correct and complete, he shall accept the return.
(2) Where a return has been filed under sub-section (2) of section 7,
but any tax or interest is found due on the basis of such return, then, an
intimation shall be sent to the person specifying the sum so payable and such
intimation, shall be deemed to be a notice of demand issued and all the
provisions of this Act shall apply accordingly.
(3) (a) If the designated officer is not satisfied that the return filed
is correct and complete, he shall serve upon the employer a notice requiring
him to attend in person or through an authorized representative, and to produce
accounts and papers in support of the return, on a date specified in the notice.
(b) The designated officer shall, on examination of accounts and papers,
assess the amount of tax payable by the employer.
(c) If the employer fails to comply with the terms of the notice, or if in
the opinion of the designated officer the accounts and papers are incorrect or
incomplete or unreliable, the said designated officer shall, after such inquiry
as he deems fit or otherwise, assess the tax due, to the best of his judgment.
Assessment of
employers.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018
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60
(4) If an employer has without reasonable cause failed to get himself
registered or being registered has failed to file any return, the designated
officer shall, after giving the employer a reasonable opportunity of being heard
and after holding such inquiry as he deems fit, or otherwise pass an order
assessing the amount of tax due, to the best of his judgment:
Provided that the assessment under this section can be made within a
period of three years from the last date of filing of return or the actual date of
filing of return, whichever is later.
(5) The amount of tax so assessed shall be paid within fifteen days of
receipt of the notice of demand from the designated officer.
9. (1) If the designated officer is satisfied that the return filed by any
person is correct and complete, he shall accept the return.
(2) Where a return has been filed under sub-section (1) of section 7,
or in response to the notice under sub-section (6) of section 7, but any tax or
interest is found due on the basis of such return, then, an intimation shall be
sent to the person specifying the sum so payable and such intimation, shall be
deemed to be a notice of demand issued and all the provisions of this Act shall
apply accordingly.
(3) If a person liable to obtain a certificate of enrolment under
sub-section (2) of section 6 has failed to get himself enrolled or, being enrolled,
has failed to make payment of the whole or any part of the amount of tax as
required by or under this Act, the designated officer shall, after giving such
person a reasonable opportunity of being heard, and after holding such enquiry
as he deems fit, or otherwise, determine the amount of tax due from him, and
if such amount cannot be determined properly on the basis of the available
material, determine the same to the best of his judgment:
Provided that the assessment under this section can be made within a
period of three years from the last date of filing of return or the actual date of
filing of return, whichever is later.
(4) The amount of tax due, so determined, shall be paid within fifteen
days of receipt of the notice of demand from the designated officer.
(5) The Commissioner or the designated officer, with a view to ascertain
the correctness of the returns, may make special assessment of any of the
returns filed, documents or information submitted by a person, subject to such
conditions and in such manner, as may be prescribed.
Assessment of
other persons.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018
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61
(6) For the purpose of special assessment under sub–section (5), the
Commissioner or any designated officer, may, after due notice to the person,
proceed to examine the records and the related documents of the person.
(7) The special assessment under sub-section (5), may be carried out
within a period of six years from the date of furnishing of returns.
10. (1) The tax payable under this Act shall be paid in the prescribed
manner.
(2) The amount of tax due from the employers liable to deduct the tax
from employees shall be paid every month within the prescribed time and in
the prescribed manner.
(3) The amount of tax due from enrolled persons for each year as
specified in their enrolment certificate shall be paid within one month from the
end of the month of enrolment.
11. (1) If an employer fails to deduct the tax at the time of payment of
salary or wage, or after deducting fails to pay the tax as required by or under
this Act, he shall without prejudice to any other consequences and liabilities
which he may incur, be liable to pay, in addition to the amount of tax, simple
interest at the rate of two per cent of the amount of the tax due for each
month or part thereof for the period for which the tax remains unpaid.
(2) If a person fails to pay the tax as required by or under this Act, he
shall without prejudice to any other consequences and liabilities which he may
incur, be liable to pay, in addition to the amount of tax, simple interest at the
rate of two per cent of the amount of the tax due for each month or part
thereof for the period for which the tax remains unpaid.
12. (1) All arrears of tax, penalty and interest due under this Act from any
person shall be recoverable as arrears of land revenue.
(2) For the purpose of effecting recovery of the amount of tax, penalty
and interest due from any person by or under the provisions of this Act, as
arrears of land revenue, the provisions of Punjab Value Added Tax Act, 2005
relating to recovery shall mutatis mutandis apply to this Act.
13. (1) Subject to such rules as may be made, any person or employer
aggrieved by any order made under this Act, may appeal against such order to
the Appellate Authority appointed under this Act.
(2) The orders passed by the Appellate Authority shall be further
appealable to the Tribunal.
Payment of tax.
Consequences of
failure to deduct
or to pay tax.
Recovery of tax,
interest and
penalty as arrears
of land revenue.
Appeal.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018
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(3) No appeal shall be entertained after the expiry of a period of sixty
days from the date of receipt of the order:
Provided that the Appellate Authority or the Tribunal, as the case may
be, may, in the interest of justice, for the reasons to be recorded in writing,
condone delay in cases where appeal is not filed within the stipulated period.
(4) No appeal shall be entertained, unless such appeal is accompanied
by satisfactory proof of the prior minimum payment of fifty per cent of the
total amount of tax, penalty and interest, if any.
(5) The Appellate Authority in disposing of an appeal, may confirm, annul,
reduce, enhance, or otherwise modify the assessment, penalty or interest. He
may make such further enquiry as he deems fit before passing any such order.
(6) No order under this section shall be passed without giving the
appellant or his representative, a reasonable opportunity of being heard.
14. (1) The Commissioner or the officer appointed under section 3 may,
on his own motion, or on an application made to him, call for and examine the
record of any proceedings which are pending before or have been disposed of
by any authority subordinate to him for the purpose of satisfying himself as to
the legality or propriety of such proceedings or order made therein and may
pass such order in relation thereto as he may deem fit.
(2) No application under sub-section (1) shall be entertained after the
expiry of period of a sixty days from the date of receipt of the order.
(3) The powers of revision shall be exercised within a period not
exceeding three years from the date on which the order was served upon the
assessee.
(4) No order under this section shall be passed without giving the
applicant or the assessee a reasonable opportunity of being heard.
(5) Where the Commissioner or the officer appointed under section 3
rejects any application for revision under this section, he shall record the
reasons for such rejection.
(6) The order passed under sub-section (1) of this section shall be
appealable before the Tribunal within a period of sixty days from the date of
communication of the order:
Provided that the Tribunal may admit an appeal preferred after the period
of sixty days if it is satisfied that the assessee had sufficient cause for not
filing the appeal within the stipulated time.
Revision.
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15. (1) Any authority under this Act may, on its own motion, or on an
application being made in this behalf, rectify any mistakes apparent on the
face of the record.
(2) Any authority under this Act may, if it discovers under assessment
of tax payable by any person, for the reason that,-
(i) such person has committed fraud or wilful neglect; or
(ii) such person has misrepresented facts;
review its own order with prior permission of the Commissioner:
Provided that no order, adversely affecting an employer or a person,
shall be passed under this section unless a reasonable opportunity of being
heard has been given to such employer or person.
Provided further that no order as per clause (i) and (ii) above, shall be
rectified or reviewed after expiry of a period of three years from the date on
which it was passed.
16. (1) If the Commissioner or designated officer is satisfied that the books
of account and/or other documents maintained by an employer or enrolled
person in the normal course of his profession, trade, calling or employment
are not adequate for verification of the returns filed by the employer or enrolled
person under this Act, it shall be lawful for the Commissioner or the designated
officer to direct the employer or enrolled person to maintain the books of
accounts or other documents in such manner as he may in writing direct, and
thereupon the employer or enrolled person shall maintain such books of account
or other documents accordingly.
(2) The books of account and other documents maintained by an
assessee under sub-section (1) shall be preserved for a period as specified
under the Income Tax Act, 1961.
17. (1) The Commissioner or the designated officer under this Act may, for
the purposes of this Act, require any person or any employer to produce before
him any accounts or documents relating to his profession, trades, callings or
employments, or disbursement of salaries or wages to his employees, as the
case may be.
(2) If the Commissioner or the designated officer under this Act, has
reason to suspect that any person or employer is attempting to evade payment
of any tax under this Act, he may, for reasons to be recorded in writing,
inspect and search any premises, where any profession, trade, calling or
Rectification of
mistakes and
review of order.
Accounts.
Production and
inspection of
accounts and
documents and
search of
premises.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018
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64
employment liable to taxation under this Act is carried on, and may cause
production, examination and seizure of books of account, register(s) or
document(s) as may be necessary:
Provided that, the designated officer may seize and retain in his custody,
for such period as he thinks fit, any books of account or other documents as
mentioned above for a period upto sixty days without obtaining the approval of
the Commissioner.
(3) The occupant of the place of work or premises searched or any
person on his behalf shall, in every instance, be permitted to be present during
the search. The receipt with respect to seizure of books of account, register(s)
or documents(s) referred to in sub-section (2) shall be countersigned by the
occupant or any person witnessing the search and seizure.
18. The designated officer shall refund to a person the amount of tax, penalty,
interest or fee, if any, paid by such person in excess of the amount due from
him under this Act. The refund may be credited either electronically to any of
the bank accounts of the applicant mentioned in his application for registration
or enrolment and as specified in the application for refund, or at the option of
the person entitled to such refund, by way of refund adjustment order to be
adjusted against any liability on account of tax, penalty or interest likely to
arise in future:
Provided that the designated officer shall first apply such excess towards
the recovery of any amount due from such person under this Act, and shall
then refund the balance amount, if any.
19. (1) Where an employer or a person liable for registration or enrolment
has without reasonable cause failed to apply for such certificate within the
required time, the designated officer may, after giving him a reasonable
opportunity of being heard, impose a penalty amounting to rupees fifty only
for each day of delay.
(2) Where an employer or a person liable to registration or enrolment
has deliberately given false information in any application submitted under this
Act, the designated officer may, after giving him a reasonable opportunity of
being heard, impose upon him a penalty amounting to rupees five thousand only.
(3) Where a registered employer or an enrolled person has without
reasonable cause failed to file return under this Act within the requisite time,
the designated officer may, after giving him a reasonable opportunity of being
heard, impose upon him a penalty of rupees fifty only for each day of delay.
Refund of excess
payment.
Penalties.
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65
(4) If a registered employer or an enrolled person fails without
reasonable cause, to make payment of any amount of tax within the required
time or date as specified in the notice of demand, the designated officer may,
after giving him a reasonable opportunity of being heard, impose upon him a
penalty equal to fifty percent of the amount of tax due.
(5) Where a registered employer or an enrolled person wilfully fails to
maintain the books of account or other documents as directed under
sub-section (1) of section 16, the Commissioner or designated officer may,
after giving him a reasonable opportunity of being heard, impose a penalty
amounting to rupees fifty only for each day of delay.
(6) If any registered employer or an enrolled person, without sufficient
cause, fails to comply with any of the provisions of this Act, or the rules
framed there under, he shall be liable to pay in addition to the tax and interest
due, a sum not exceeding rupees five thousand only and when the offence is
a continuing one, with a penalty amounting to rupees fifty only per day during
the period of the continuance of the offence:
Provided that no penalty under this section shall be imposed without
affording a reasonable opportunity of being heard to the assesse.
20. (1) Where an offence under this Act has been committed by a company,
every person who at the time when the offence was committed was in charge
of, and was responsible for the conduct of the business of the company, shall
be deemed to be guilty of the offence and shall be liable to be proceeded
against and penalized accordingly.
(2) Notwithstanding anything contained in sub-section (1), where any
offence under this Act, has been committed by a company and it is proved
that the offence has been committed with consent or connivance of, or is
attributable to any neglect on the part of any Director, Manager, Secretary or
other officer of the company, such Director, Manager, Secretary or other
officer shall be deemed to be guilty of that offence and shall be liable to be
proceeded against and penalized accordingly.
Explanation.-For the purposes of this section ,-
(a) “company” means any body corporate and includes a firm or other
association of individuals ; and
(b) “Director”, in relations to a firm, means a partner in the firm.
Offences by
companies.
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21. All authorities under this Act, shall, for the purposes of this Act, have the
same powers as are vested in a court under the Code of Civil procedure, 1908
(5 of 1908), while trying a suit, in respect of enforcing the attendance of, and
examining, any person on oath or affirmation or for compelling the production
of any document.
22. (1) No court shall entertain any suit or other proceedings to set aside
or modify, or question the validity of any assessment, order or decision made
or passed by any officer or authority under this Act, or the rules made
thereunder or in respect of any other matter falling within its or his scope.
(2) No suit, prosecution, or other legal proceedings shall lie against
any authority under this Act, or against any employer for anything done or
intended to be done in good faith under this Act or the rules made thereunder.
23. (1) The Government may, by notification in the Official Gazette, make
rules for carrying out the purposes of this Act.
(2) The rules made under this Act, may be made either with prospective
effect or with retrospective effect:
Provided that the rules shall be made under this Act with retrospective
effect only if the same are required to be made in public interest.
(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 rules, or the House agrees, that the rules should not be
made, the rules 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
annulment shall be without prejudice to the validity of anything previously
done or omitted to be done under that rule.
24. If any difficulty arises in giving effect to the provisions of this Act, the
Government may, by order published in the Official Gazette, make such
provisions not inconsistent with the provisions of this Act, as may appear to be
necessary for removing the difficulty:
Provided that no such order shall be issued after three years from the
date on which this Act comes into force.
Power to enforce
attendance.
Bar on
proceedings.
Power to make
rules.
Power to remove
difficulties.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 19, 2018
(CHTR 29, 1940 SAKA)
67
SCHEDULE
(See section 4)
Serial No. Class of persons Rate
1. All such persons who are assessable Rs. 200/- per month
under the Head Income from Salaries
and/ or Wages as per the Income Tax
Act, 1961.
2. All such persons who are assessable Rs. 200/- per month
under the Head Income from Business
and/ or Profession as per the Income
Tax Act, 1961.
VIVEK PURI,
Secretary to Government of Punjab,
Department of Legal and Legislative Affairs.
1488/04-2018/Pb. Govt. Press, S.A.S. Nagar