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Punjab_Value_Added_Tax_Act

Section / Rule Number Content


55. Interest on failure to pay tax or other sum payable
56. Penalty for not making application for registration
57. Penalty for failure to furnish security or additional security
59. Penalty for not maintaining or keeping accounts
60. Forfeiture and penalty for unauthorised collection of tax
61. Penalty for avoidance or evasion of tax
62. Penalty for not furnishing statistics
63. Penalty on awarders
64. Penalty for other violations
65. Opportunity before imposition of penalty
66. Time limit for imposition of penalty or levy of interest
67. Prosecution for offences
68. Composition of offences
69. Penalty or composition under this Act not to interfere with punishment under other law
70. Investigation of offence


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