LexThe Punjab Tax on Luxuries Act, 2009
Punjab · state statute
Open in Lexace · Ask the AI about this actPUNJAB 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:
PUNJAB GOVT GAZ. (EXTRA.), APRIL 1,2009 63 CHTR 11, 1931 SAKA)
— PART-I
pEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
Notification
The 1st April, 2009
No. 5-Leg. /2009.—The following Act of the Legislature of the State
of Punj jab 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
to provide for the levy and collection of tax on luxuries and for the matters
connected therewith or incidental thereto.
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. commencement.
(2) It shall come into force at once.
CHAPTER - 1
PRELIMINARY
2. In this Act, unless the context otherwise requires,— Definitions.
(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 ;
(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 hall” includes an
amount received by way of donation or charity or by whatever
name called for luxury provided in a banquet hall ;
(d) “Commissioner” means an officer, appointed as the Excise
and Taxation Commissioner by the State Government under
sub-section (1) of section 3 ;
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. (EXTRA.), 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” means any premises including lawn, lodging house, Club,
if any, or a holiday resort, let out whether on regular or periodica]
or occasional basis for a monetary consideration ;
“luxury” means the services, rendered for the purpose of
enjoyment, comfort or pleasure ;
“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 ;
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
PUNJAB GOVT GAZ. (EXTRA), APRIL 1, 2009 65 _ (CHTR 11, 1931 SAKA)
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 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 :
(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 ;
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
Commissioner and such other officers to assist him, as it may deem appropriate. on
(2) The commissioner shall have jurisdiction over whole of the State
of Punjab 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 (1), 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 - 1
LEVY OF TAX ON LUXURY PROVIDED IN HOTELS
AND BANQUET HALLS
4. (1) Every proprietor shall be liable to pay tax under this Act, onthe Levy of tax
amount received by him for luxury, provided in a hotel on daily basis, at suchrate, O° hotels.
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.
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.
66 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009
(CHTR 11, 1931 SAKA)
. : So
(2) Incase, an amount is received by a proprietor for luxury, Provideq
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 shall be levied only if, the charges for luxurieg
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 (I) or sub-section (2), as the
case may be, shall be paid by the proprietor in such manner, as may be
prescribed.
Levy of tax on S. (1) Every proprietor shall be liable to pay tax under this Act on the
banquethalls. 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), shall be paid by the proprietor
in such manner, as may be prescribed.
Method of 6. (1) Where the charges for luxury, provided in a hotel or a banquet
aleulation 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
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.
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 SAKA)
ky, gy
$ ¢ 4 . ere fuxury was to be provided in a hotel at a normal rate to
certain specified number of persons, but actually the same was availed of by
ore than the specified persons, then the tax shall also be levied on the extra Ir
y \ (persons at the same rate.
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 ages.
t .
i rescribed. be P
CHAPTER - III
the REGISTRATION
'& 8. (1) No proprietor, who is liable to pay tax under this Act, shall Registration.
tt , :
© 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 (1),
6s shall make an application for registration to the Commissioner, within a period
be ,fthirty 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
or
t 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 correcting 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 amount of tax in
such manner, as may be prescribed.
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 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009
(CHTR 11, 1931 SAKA) 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 place of / {
[)
business ; or yy
(b) discontinues or transfers his business or changes his place of '
business or opens a new place of business ; or A
(c) changes the name, constitution or nature of his business ; or Fo
(d) appoints an agent, 'f
he shall inform the Commissioner in this regard in such manner, ag §
may be prescribed. In case of death of a proprietor, his legal F
representative shall inform the Commissioner in such manner, J
as may be prescribed : of
§
Provided that if a proprietor or his legal representative, i i
as the case may be, fails to inform the Commissioner in respect '¢
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 :
Provided further that in the case of transfer of business,
the transferee or his successor, as the case may be, shall also ab
be liable to pay the tax, due under this Act.
Changes in 10. Consequent upon the receipt of information under section 9, the
Pegusizanon. Commissioner shall, by an order in writing, make necessary changes in the
relevant record. uy
. . . . . q
Cancellation of 11. (I) The Commissioner may, on an application, made to him by
Fegisation, 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.
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.
TNT
PUNJAB GOVT GAZ. (EXTRA), APRIL 1, 2009 69
(CHTR 11, 1931 SAKA)
m—
(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, Propristors:
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, 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 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 (1), 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 go 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 (J), 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.
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 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) If a 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 of the year immediately following the year to which the rectification
relates or after the issuance of a notice for assessment, whichever is earlier.
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.
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
(CHTR 11, 1931 SAKA)
a —
14. (1) Where on scrutiny of a return filed either under sub- Assessment
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 assessing authority, shall be deemed to be
a notice of demand, served under sub-section (11), 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 of the 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,
but not later than six years from the date, when return was filed or due to be
filed, whichever is later.
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 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009 /
(CHTR 11, 1931 SAKA) /
.
Lo
(5) Where an assessment is to be made under this section, the assess; y Z n authority shall serve a notice to the concemed proprietor and such notice shal]
state—
(a) the grounds for the proposed assessment ; and
(b) thetime, place and manner for filing objections, if any.
(6) The assessing authority after taking into account 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 #
order in writing, make an assessment, determining the sum, payable by or
refundable to the proprietor on the basis of such assessment. gl
(7) The assessing authority may, with the prior permission of the
Commissioner, amend an assessment, made under sub-section (2) or sub- ol
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-assessment of tax, payable by a ik
proprietor for the reason that— El
{H
(a) such a proprietor has committed fraud or wilful neglect ; or
(b) such a proprietor has misrepresented ; or
(c) apartof the amount, received on account of luxury providedina
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 (7) or sub-section (8)
shall be an assessment, made under this Act for all intents and purposes.
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 recorded in 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 SRT a RRR. SER
PUNJAB GOVT GAZ, (EXTRA.), APRIL 1, 2009 73
(Excerpt shown. Open the full act in Lexace.