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PUNJAB GENERAL SALES TAX ACT, 1948
[20th November, 1948]
An Act to provide for the levy of a general tax on the Sale or Purchase of goods in Punjab and for the repeal of the Punjab General Sales Tax Act, 1941.
It is hereby enacted as follows :
(1) This Act may be called the Punjab General Sales Tax Act, 1948.
(2) It extends to the whole of the State of Punjab.
(3) It shall come into force on the 1st May, 1949.
In this Act, unless there is anything repugnant in the subject or context:-
(a) "Assessing Authority" means any person authorised by the State Government to make any assessment under the Act.
(b) "Commissioner" means the Excise and Taxation Commissioner appointed under sub-section (1) of section 3.
(c) [Omitted]
(d) "Dealer" means any person including a Department of Government who in the normal course of trade sells or purchases any goods [-] in the State of Punjab, irrespective of the fact that the main place of business of such person is outside the said State and where the main place of such person is outside the said state and where the main place of business of any such person is not in the said State, "Dealer" includes the local manager or agent of such person in Punjab in respect of such business and also includes a person engaged in the business of:-
(1) For carrying out the purposes of this Act, the State Government may appoint a person to be Excise and Taxation Commissioner, and such other persons to assist him as it thinks fit.
(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred and perform such duties as may be required by or under this Act.
(3) All persons appointed under sub-section (1) and the Presiding Officer of the Tribunal shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
(1) The State Government shall, by notification in the Official Gazette, constitute one or more Tribunals, as the State Government may deem fit, to exercise the functions conferred by this Act.
(2) A Tribunal shall consist of one person only to be appointed by the State Government.
(3) A person shall not be qualified for appointment as a Presiding Officer of a Tribunal, unless -
(a) he is a serving or a retired Judge of the High Court, or
(b) he is serving or a retired member of the Indian Administrative Service who is or has been a Financial Commissioner.
(4) No person shall be appointed or continue as a Presiding Officer of a Tribunal, if he has attained the age of sixty-five years.
(5) Subject to the provisions of sub-section (4), the term of the Office of the Presiding Officer of a Tribunal shall be three years and he shall not be el
In the event of the State Government constituting more Tribunals than one, the State Government shall, by notification, define the local limits of jurisdiction of each Tribunal and where an appeal, application or revision pending before a Tribunal relates to the local limits of an area which, as a result of the issue of such a notification, has fallen within the jurisdiction of another Tribunal, such an appeal, application or revision shall stand transferred to and be heard and decided by the other Tribunal.
Notwithstanding anything contained in sub- section (5) of section 3-A, where there are more Tribunals than one, the State Government may, at any time by reason of insufficiency of work pending before the Tribunals, dissolve any Tribunal and no Presiding Officer of the Tribunal affected by such dissolution shall have any claim against the State Government.
(1) Subject to the provisions of Sections 5 and 6, every dealer except one dealing exclusively in goods declared tax-free under section 6 whose gross turnover during the year immediately preceding the commencement of this Act exceeded the taxable quantum shall be liable to pay tax under this Act on all sales effected after the coming into force of this Act and purchases made after the commencement of the East Punjab General Sales Tax (Amendment) Act, 1958 :
Provided that the tax shall not payable on sales involved in the execution of a contract which is shown to the satisfaction of the assessing authority to have been entered into before the commencement of this Act.
(2) Every dealer to whom sub-section (1) does not apply or who does not deal exclusively in goods declared to be tax free under section 6 shall be liable to pay tax under this Act on the expiry of 30 days after the date on which his gross turnover during any ye
A dealer registered under the Central Tax Act, 1956 (Parliament Act 74 of 1956), who is not liable to pay tax under section 4 shall nevertheless be liable to pay tax under this Act on any sale or purchase made by him inside the State of Punjab :
Provided that nothing herein shall apply to a dealer who deals exclusively in goods declared tax-free under section 6.
Where a dealer who is liable to pay tax under this Act purchases any goods other than those specified in Schedule B, from any source and:
(i) uses them within the State in the manufacture of goods specified in Schedule B; or
(ii) uses them within the State in the manufacture of any goods other than those specified in Schedule B, and sends the goods so manufactured outside the State in any manner other than by way of sale in the course of inter-State trade or commerce or in the course of export out of the territory of India; or
(iii) uses such goods for a purpose other than that of resale within the State or sale in the course of inter-State trade or commerce or in the course of export out of the territory of India; or
(iv) sends them outside the State other than by way of sale in the course of inter-State trade or commerce or in the course of export out of the territory of India;
(1) If any person contravenes the provisions of sub-section (1), the Commissioner or any person appointed to assist him under sub-section (1) of section 3, may, after affording such a person an opportunity of being heard, impose a penalty not exceeding one thousand rupees or double the amount of tax charged by him, whichever is more :
Provided that where a penalty has been imposed by a person appointed to assist the Commissioner under sub-section (1) of section 3, the order imposing penalty shall not be final unless it is confirmed by the Commissioner.]
(1) Subject to the provisions of this Act, there shall be levied on the [taxable turnover of a dealer] a tax at such rates, not exceeding [eight paise] in a rupee as the State Government may by notification direct:
Provided that a tax at such rate, exceeding [twelve paise] in a rupee, as may be so notified, may be levied on the sale of [-] goods as specified in Schedule 'A' appended to this Act from such date as the Government may by notification direct. The State Government after giving by notification not less than [twenty days] notice of its intention so to do may by like notification add to or delete from this Schedule, and thereupon this Schedule shall be deemed to have been amended accordingly :
[Provided further that the rate of tax shall not exceed four paise in a rupee in respect of any declared goods]
[Omitted]
[Explanation :- The amount of tax shall be calculated to the
(1) Notwithstanding anything contained in this Act, there shall be levied and collected on the taxable turnover of a dealer an additional tax which shall be calculated at the rate of [ten] per cent of the tax payable by him under this Act:
Provided that the aggregate of the tax and surcharge payable under this Act shall not exceed in respect of goods declared to be of special importance in inter-State trade or commerce by section 14 of the Central Sales Tax Act, 1956, the rate fixed by section 15 of that Act.
(2) Except as otherwise provided in sub-section (2), the provisions of this Act shall, so far as may be, apply in relation to the additional tax leviable under sub-section (1) as they apply in relation to the tax leviable under any other provision of this Act.]
(1) No tax shall be payable on the sale of goods specified in the first column of Schedule B subject to the conditions and exception, if any, set out in the corresponding entry in the second column thereof and no dealer shall charge sale tax on the sale of goods which are declared tax free from time to time under this section.
(2) The State Government, after giving by notification not less than [twenty days] notice of its intention so to do, may by like notification add to or delete from Schedule B and thereupon Schedule B shall be deemed to be amended accordingly.]
(1) No dealer shall, while being liable to pay tax under this Act, carry on business as a dealer unless he has been registered and possesses a registration certificate.
(2) Every dealer required by sub-section (1) to be registered shall make application in this behalf in the prescribed manner to the prescribed authority.
(3) If the said authority is satisfied that an application for registration is in order, he shall, in accordance with such rules and on payment of such fees as may be prescribed, register the applicant and grant him a certificate of registration in the prescribed form which may specify the class or classes of goods for the purposes of sub-clause (ii) of clause (a) of sub-section (2) of section 5.
[(4)] The Commissioner may from time to time, by order, amend or cancel any certificate or registration on -
(a) information furnished under section 16; or
(1) Any dealer except one dealing exclusively in goods declared tax-free under section 6 whose gross turnover during a year exceeds 15,000 rupees may, notwithstanding that he may not be liable to pay tax under section 4, apply in the prescribed manner to the prescribed authority for registration under this Act.
(2) The provisions of sub-sections (3) and (4) and clause (a) of sub-section (6) of section 7 shall apply in respect of application for registration under this section.
(3) Every dealer who has been registered upon application made under this section shall, for so long as his registration remains in force, be liable to pay tax under this Act whether his gross turnover exceeds the taxable quantum or not.
(4) The registration of a dealer upon application made under this section shall be in force for a period of not less than three complete years and shall remain in force thereafter unless cancelle
(1) The Commissioner or any other person appointed to assist him under sub-section (1) of section 3, if it appears to him to be necessary so to do for the proper realisation of the tax levied under this Act, may for reasons to be recorded in writing, impose as a condition of the issue of a certificate of registration to a dealer, or of the continuance in effect, of such a certificate, a requirement that the dealer shall give security in the manner prescribed for such amount as may be specified in the order.
(2) No dealer shall be required to furnish security under sub-section (1) unless he has been given an opportunity of being heard and the amount of security that may be required to be furnished by any dealer under the aforesaid sub-section shall not exceed [fifteen thousand rupees]
(3) Where the security furnished by a dealer under sub-section (1) is in the form of surety bond and the surety becomes insolvent or is otherw
(1) Tax payable under this Act shall be paid in the manner hereinafter provided at such intervals as may be prescribed.
(2) The Commissioner may, in such circumstances and subject to such conditions as may be prescribed, accept from any dealer, in lieu of the amount of the general tax payable during any period, a lump sum by way of composition determined in the prescribed manner.
[(3) Such dealers as may be required so to do by the assessing authority by notice served in the prescribed manner and every registered dealer shall -.
(i) furnish such returns by such dates and to such authority as may be prescribed; and
(ii) file a declaration in respect of the goods which have been purchased from a registered dealer within the State of Punjab in such manner and form and to such authority as may be prescribed.]
(4) Before any registered dealer furnishes the returns
Notwithstanding anything to the contrary contained in this Act, the State Government, if satisfied that it is necessary or expedient so to do in the interest of industrial development of the State may defer the payment of tax due against such class of industries, for such period, either prospectively or retrospectively and subject to such conditions, as may be prescribed.]
Notwithstanding anything contained in this Act, the State Government or the Commissioner or any person appointed to assist him under sub-section (1) of Section 3, not below the rank of an Assistant Excise and Taxation Commissioner, may pass order, with regard to a unit, which came into production for the first time on or after the first day of April, 1989 or wherein modernisation, expansion or diversification has been carried out and to whom incentives by way of deferment of tax, under the Industrial Policy, 1989 of the State Government, have been granted by virtue of deferment certificate, and where a loan liability equal to the amount of any such tax as aforesaid payable by such unit, has been raised by the appropriate authority of the Department of Industries of the Government of Punjab, that the tax payable by such unit shall in public interest, be deemed, to have been paid.
Note. - The expressions and terms, used in this section, but not de
(1) Notwithstanding anything contained in any of the provisions of this Act, every person responsible for making payment to any dealer (hereinafter in this section referred to as the contractor) for discharge of any liability on account of valuable consideration payable for the transfer of property in goods (whether as goods or in any other form) in pursuance of a works contract shall, at the time of making such payment to the contractor either in cash or in any other manner, deduct an amount equal to two per centum of such sum towards part or, as the case may be, full satisfaction of the tax payable under this Act on account of such works contract.
(2) Any contractor responsible for making any payment or discharge of any liability to any sub-contractor, in pursuance of a contract with the sub- contractor, for the transfer of property in goods (whether as goods or in some other form) involved in the execution whether wholly of in part, of the wo
(1) If the Assessing Authority is satisfied without requiring the presence of [dealer] or the production by him of any evidence that the returns furnished in respect of any period are correct and complete, [he shall pass an order of assessment on the basis of such returns within a period of three years from the last date prescribed for furnishing the last return in respect of such period]
(2) If the Assessing Authority is not satisfied without requiring the presence of [dealer] who furnished the returns or production of evidence that the returns furnished in respect of any period are correct and complete, he shall serve on such dealer a notice in the prescribed manner requiring him, on a date and place specified therein, either to attend in person or to produce or to cause to be produced any evidence on which such dealer may rely in a support of such returns.
(3) On the day specified in the notice or as soon as afterwards a
(1) If in consequence of definite information which has come into his possession, the Assessing Authority discovers that the turnover of the business of a dealer has been under- assessed or escaped assessment in any year, the Assessing Authority may, at any time within five years following the close of the year for which the turnover is proposed to be reassessed and after giving the dealer a reasonable opportunity, in the prescribed manner of being heard, proceed to reassess the tax payable on the turnover which has been under-assessed or has escaped assessment.
(2) An Assessing Authority or any such authority as may be prescribed, may, at any time, within one year from the date of any order passed by him and subject to such conditions as may be prescribed, rectify any clerical or arithmetical mistake apparent from the record.
(1) Notwithstanding anything contained in this Act, the Assessing Authority shall (whether or not an application is made to him in this behalf), review all assessments and reassessments made before the commencement of the Punjab General Sales Tax (Amendment and Validation) Act, 1967, in respect to declared goods and make such order varying or revising the order previously made as may be necessary for bringing the order previously made into conformity with the provisions of this Act as amended by the Punjab General Sales Tax (Amendment and Validation) Act, 1967 :
Provided that no proceeding for review shall be initiated without giving the dealer concerned a notice in writing of not less than thirty days.
(2) Any dealer on whom a notice is served under sub-section (1) may within thirty days from the date of receipt of such notice intimate in writing to the assessing authority of his intention to abide by the assessment or rea
Notwithstanding anything contained in this Act, the Assessing Authority shall review such assessments or reassessments made before the commencement of the Punjab General Sales Tax (Amendment and Validation) Act, 1972, as are not in conformity with the provisions of this Act as amended by the aforesaid Act and make such order varying or revising the order previously made as may be necessary for bringing the order previously made into conformity with the provisions of this Act as amended by the aforesaid Act :
Provided that no order shall be made under this section against any dealer without giving him an opportunity of being heard.]
(1) Notwithstanding anything contained in this Act, the Assessing Authority shall review such assessments, reassessments made before the commencement of the Punjab General SalesTax (Amendment and Validation) Act, 1978, as are not in conformity with the provisions of this Act, as amended by the aforesaid Act, and make such order varying or revising the order previously made as may be necessary for bringing the order previously made into conformity with the provisions of this Act as amended by the aforesaid Act :
Provided that no order shall be made under this section against any dealer without giving him an opportunity of being heard.
(2) Notwithstanding anything contained in any judgment, decree or order of any court or other authority to the contrary but subject to the provisions of sub-section (1), any assessment, reassessment, levy or collection of any tax in respect of margarine made or purporting to have been made, and
The amount of any tax and penalty imposed [or interest payable] under this Act which remains unpaid after the due date, shall be recoverable as arrears of land revenue.
(1) Notwithstanding the period of limitation provided for assessment or re-assessment in section 11 or section 11-A or in any other provisions of this Act, assessment or re-assessment may be made at any time in consequence of or to give effect to any order made by any court or other authority, in exercise of the powers vested in it under the law for the time being in force.
(2) Where the assessment proceedings relating to any dealer remained stayed under the orders of any court or other authority for any period, such period shall be excluded in computing the period of limitation for assessment or re-assessment provided under the Act.]
(1) If any dealer fails to pay the amount of tax due from him as required by sub-section (4) of section 10, he shall, in addition to the amount of tax, be liable to pay simple interest on the amount of tax due from him at the rate of one per centum per month from the date immediately following the last date for the submission of the return under sub-section (3) of that section, for a period of one month and thereafter at the rate of [two per centum] per month till the default continues.
(2) If the amount of tax or penalty due from a dealer is not paid by him within the period specified in the notice of demand or if no period is specified, within thirty days from the service of such notice, the dealer shall in addition to the amount of tax or penalty, be liable to pay simple interest on such amount at the rate of one per centum per month from the date immediately following the date on which the period specified in the notice or the period of thir
(1) The assessing authority shall in the prescribed manner refund to a registered dealer applying in this behalf any amount of tax, interest or penalty paid by such dealer under this Act :
(a) if the amount of tax, penalty or interest so paid is in excess of the amount due from him under this Act; or
(b) if the amount of tax so paid is in respect of the sale or purchase of any declared goods and such goods are sold in the course of inter-State trade or commerce;
either by a refund voucher or, at the option of the dealer, by adjustment of the amount so paid with the amount due from him, in respect of any other period :
Provided that the refund under clause (b) shall be subject to such conditions, as may be prescribed :
Provided further that no refund under this section shall be allowed unless the claim for refund is made within a period of three years from the
(1) Every registered dealer or other dealer on whom a notice has been served to furnish returns under sub-section (3) of section 10, shall keep a true account of the value of goods bought and sold by him, and if the Assessing Authority considers that such accounts is not sufficiently clear and intelligible to enable him to make a proper check of the returns referred to in that sub-section, he may require such dealer by notice in writing to keep such accounts including records of sales as he may subject to anything that may be prescribed in that behalf in writing, direct.
(2) Every registered dealer shall:
(a) in respect of goods, exceeding [one hundred] rupees in value in any one transaction, sold by him or on his behalf, issue to the person to whom they are sold, a cash memorandom or bill serially numbered bearing the name and address of the dealer, the date of sale and the signature of such dealer, or his servant, manager
(1) The Commissioner or any person appointed to assist him under sub-section (1) of section 3 not below the rank of an [Excise and Taxation Officer] may for the purposes of this Act, require any dealer referred to in section 10 to produce before him any book, document or account relating to his business and may inspect, examine or copy the same and make such enquiries from such dealer relating to his business, as may be necessary :
Provided that books, documents and accounts of a period more than five years prior to the year in which assessment is made shall not be so required.
(2) Every registered dealer shall -
(a) maintain day to day accounts of his business;
(b) maintain a list of his account books, display it along with his registration certificate and furnish a copy of such list to the Assessing Authority.
(c) produce, if so required, account books of h
(1) Any assessee or dealer, who is entitled or required to attend before any authority in connection with any proceeding under this Act, may attend by a person authorised by him in writing in this behalf, being a relative or a person regularly employed by the assessee, or a lawyer or accountant or income-tax practitioner and not being disqualified by or under sub-section (3).
(2) In this section an "Income Tax Practitioner" means any person, who before the 10th day of May, 1953 attended before any assessing or other sales tax authorities in connection with any proceedings under this Act or under the Punjab General Sales Tax Act, 1941, on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee, or who has passed any accountancy examination recognized in this behalf, by the Central Board of Revenue or holds a Degree in Commerce, Law, Economics or Banking including auditing conferred by any Indian Universit
(1) If with a view to preventing or checking evasion of tax under this Act, the State Government considers it necessary so to do, it may by notification direct the establishment of a check post or the erection of a barrier or both at such place or places as may be notified.
(2) The owner or person incharge of a goods vehicle or vessel shall carry with him a goods vehicle record, a trip sheet or a log book, as the case may be, and a bill of sale or a delivery note containing such particulars as may be prescribed, in respect of such goods meant for the purpose of trade as are being carried in the goods vehicle or vessel, as the case may be, and [furnish a copy each of the aforesaid documents to] an Officer-in- charge of a check post or barrier or any other officer not below the rank of an Excise and Taxation Officer checking the vehicle or vessel at any place.
(3) At every check post or barrier or at any other place when so r
The Commissioner or any other person appointed to assist him under sub-section (1) of section 3 may, for carrying out the purposes of this Act, require any person, including a banking company, post office or any officer thereof to furnish any information or statement useful for, or relevant to any proceeding under this Act.
Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing delegate any of his powers under this Act, except those under sub-section (1) of section 21 to any person appointed under section 3 to assist him.
If any dealer to whom the provisions of sub-section (3) of section 10 apply :-
(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) wants to make any change in the class or classes of goods specified in his certificate of registration for use in the manufacture of any goods for sale, he shall within the prescribed time inform the prescribed authority accordingly and if any such dealer dies his legal representative shall in like manner inform the said authority.
Where the ownership of the business of a registered dealer is entirely transferred and the transferee carries on such business either in its old name or in some other name, the transferee shall for all the purposes of this Act (except for liabilities under this Act already discharged by such dealer) be deemed to be and to have always been registered as if the certificate of registration of such dealer had initially been granted to the transferee; and the transferee shall on application to the prescribed authority be entitled to have the registration certificate amended accordingly.
Should his certificate of registration be cancelled under any provision of this Act, a dealer, save when he has transferred his business to some one else, and notwithstanding clause (ff) of section 2 but subject to the provisions of section 6, shall be liable to pay tax on goods purchased by him in the State of Punjab after registration, and remaining unsold at the time of cancellation of certificate at a rate leviable for the sale of such goods.
(1) Where a dealer is an undivided Hindu family, firm, or association of persons, and such family, firm or association is partitioned, dissolved or disputed, as the case may be :
(a) The tax payable under this Act by such family, firm or association of persons for the period up to the date of such partition, dissolution or disruption may be assessed as if no such partition, dissolution or disruption had taken place and all the provisions of this Act shall apply accordingly; and
(b) Every person who was at the time of such partition, dissolution or disruption a member or partner of an undivided Hindu family, firm or association of persons shall, notwithstanding such partition, dissolution or disruption, be liable severally and jointly for the payment of the tax including interest and penalty, if any, payable under this Act by such family, firm or association of persons, whether assessment is made prior to or after such parti
No assessment made and no order passed under this Act or the rules made thereunder shall be called into question in any Civil Court.
(1) An appeal from every original order passed under this Act or the rules made thereunder shall lie -
(a) if the order is made by an assessing authority or by an Officer-in-charge of the check post or barrier or any other Officer not below the rank of Excise and Taxation Officer, to the Deputy Excise and Taxation Commissioner;
(b) if the order is made by the Deputy Excise and Taxation Commissioner, to the Commissioner;
(c) if the order is made by the Commissioner or any Officer exercising the powers of the Commissioner, to a Tribunal.
(2) An order passed in appeal by a Deputy Excise and Taxation Commissioner or by the Commissioner or any Officer on whom the powers of the Commissioner are conferred shall be further appealable to a Tribunal.
(3) Every order of a Tribunal and subject only to such order, the order of the Commissioner or any Officer exercising t
(1) The Commissioner may of his own motion call for 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 think fit.
(2) The State Government may by notification confer on any Officer the powers of the Commissioner under sub-section (1) to be exercised subject to such conditions and in respect of such areas as may be specified in the notification.
(3) A Tribunal, on application made to it against an order of the Commissioner under sub-section (1) within ninety days from the date of communication of the order may call for and examine the record of any such case and pass such orders thereon as it thinks just and proper.
(4) No order shall be passed under this section which adver
(1) The Commissioner or the Officer on whom powers of the Commissioner under sub-section (1) of section 21 have been conferred by the State Government may, at any time within two years from the date of any order passed by him, of his own motion, rectify any mistake apparent from the record, and shall within a like period rectify any such mistake which has been brought to his notice by any person affected by such order:
Provided that no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund, unless the Commissioner or the Officer on whom the powers of the Commissioner under sub- section (1) of section 21 have been conferred by the State Government has given notice in writing to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard.
(2) The provisions of sub-section (1) shall apply to the rectification of a mistake by a Tr
(1) Any appeal or application under sub-section (1) of section 22 pending immediately before the commencement of the Punjab General Sales Tax (Amendment and Validation) Act, 1967, before the Financial Commissioner shall stand transferred to the Tribunal constituted under section 3-A.
(1-A) Any case under sub-section (3) of section 21, as it existed immediately before 22nd of June, 1967, pending with the Financial Commissioner immediately before the aforesaid date, shall stand transferred to the Tribunal constituted under section 3-A and shall be disposed of by it as if it were an appeal made to the Tribunal under and in accordance with the provisions of section 20.
(2) Any application for revision pending immediately before the commencement of the Punjab General Sales Tax (Amendment and Validation) Act, 1967, before the Financial Commissioner, the Commissioner or an Officer on whom the powers of the Commissioner are conferr
(1) Within 60 days from the passing of an order under section 20 or 21 by Tribunal affecting any liability of any dealer to pay tax under this Act, such dealer or the Commissioner may, by application in writing accompanied by a fee of one hundered rupees in case the application is made by a dealer require, the Tribunal to refer to the High Court any question of law arising out of such order.
(2) If for reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may, within 30 days of such refusal either -
(a) withdraw his application (and if he does so, the fee paid shall be refunded); or
(b) apply to the High Court against such refusal.
(3) If upon the receipts of an application under clause (b) of sub-section (2), the High Court is not satisfied of the correctness of the Tribunal's decision it may require the Tribunal to state the case and refer
The Tribunal or the Commissioner or any person appointed to assist him under sub-section (1) of section 3 shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (V of 1908), when trying a suit in respect of the following matters, namely -
(a) enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents and impounding or detaining them;
(c) issuing commissions for the examination of witnesses;
(d) requiring or accepting proof of facts by affidavits;
(e) such other powers as may be prescribed;
and any proceedings under this Act before the Tribunal or the Commissioner or any person appointed to assist him under sub-section (1) of section 3 shall be deemed to be a "judicial proceedings" within the meaning of sect
(1) Whosoever contravenes, or fails to comply with, any of the provisions of this Act or the rules made thereunder or any order or direction made or given thereunder, shall, if no other penalty is provided under this Act for such contravention or failure, be liable to imposition of a penalty, not exceeding [five thousand rupees], and where such contravention or failure is a continuing one, to a daily penalty not exceeding fifty rupees during the period of the continuance of the contravention or failure.
(2) An officer not below the rank of Excise and Taxation Officer appointed under sub-section (1) of section 3 may, after affording to the person a reasonable opportunity of being heard, impose the penalty mentioned in sub- section (1).
[Omitted]
No suit, prosecution or other legal proceedings shall lie against any officer or servant of the State Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act other than proceedings before a Criminal Court, shall, save as provided in sub-section (3) be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save as aforesaid be entitled to require any officer of the State Government to produce before it any such statement, return, account, document or record or any part thereof, or to give evidence before it in respect thereof.
(2) If, save as provided in sub-section (3), any Officer of the State Government discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine.
(3) Nothing in this section shall a
(1) The State Government may subject to the condition of previous publication, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may prescribe -
(a) the salaries, allowances and other conditions of service of the Presiding Officer of a Tribunal;
(aa) the conditions and limitations subject to which a Tribunal shall award costs under sub-section (11) of section 3-A;
(b) the further period after the date of expiry of three consecutive years referred to in sub-section (3) of section 4;
(c) the taxable quantum for particular classes of dealers under clause (c) of sub-section (5) of section 4;
(cc) the particulars to be contained in a declaration under sub- clause (ii) of clause (a) of sub-section (2) of section 5; the form of such declaration, and
Turnover for the year 1949-50 shall be dealt with as under -
(1) Separate returns shall be submitted by each dealer, one for the period from the 1st April, 1949, to the 30th April, 1949 and the other from the 1st May, 1949 to 31st March, 1950 as may be prescribed.
(2) Each of these two periods shall be deemed to be a year for the purpose of assessment under this Act.
(3)(i) Notwithstanding the repeal of the Punjab General Sales Tax Act, 1941, for dealing with turnover for the period from the 1st April, 1949 to the 30th April, 1949 the first part of sub-section (1) of section 3 of the repealed Act shall be deemed to be in force subject to the following :-
There shall be charged on the turnover every year a tax at the following rates that is to say :-
(a) the registration of a dealer mentioned in clause (e) of sub- section (5) of section 4, effected before the 30th September, 1949 under section 7 on the ground that his gross turnover during the year 1948-49 exceeded 20,000 rupees shall be cancelled with effect from the 1st April, 1950, if his gross turnover during the year 1948-49 did not exceed 30,000 rupees and he applies for the cancellation of his registration certificate on or before the 31st December, 1949; and
(b) the registration of all dealers effected under section 8 before the 30th September, 1949 shall stand cancelled with effect from the 1st April, 1950, and all such dealers shall surrender their registration certificates to the appropriate Assessing Authority on or before the 31st December, 1949.
The Punjab General Sales Tax Act, 1941 (iv of 1941), is hereby repealed:
Provided that anything done under the said Act which could have been done under this Act if it had been in force shall be deemed to have been done under this Act.
(1) Notwithstanding anything contained in this Act -
(a) a tax on the sale or purchase of goods shall not be imposed under this Act -
(i) where such sale or purchase takes place outside the State of Punjab; or
(ii) where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of, the territory of India;
(b) a tax on the sale or purchase of any goods shall not, after the 31st day of March, 1951, be imposed where such sale or purchase takes place in the course of inter-State trade or commerce except in so far as Parliament may by law otherwise provide.
(1) The State Government, if satisfied that it is necessary or expedient so to do in the interest of cottage industries, may by notification exempt any class of co-operative societies, or persons from the payment of tax under this Act on the purchase or sale of any goods subject to such conditions as may be specified in such notification.
[(2) Omitted]
(3) Every notification made under sub-section (1) shall as soon as may be after it is made, be laid before the State Legislature.
The State Government may, if satisfied that it is necessary or expedient so to do in the interest of industrial development of the State, exempt such class of industries from the payment of tax, for such period and subject to such conditions, as may be prescribed:]
[Provided that in the case of industries which came into production for the first time on or after the first day of April, 1989, or wherein modernisation, expansion or diversification has been carried out in accordance with the Industrial Policy, 1989, the Government may exempt such industries from the payment of tax with effect from the first day of April, 1989, subject to such conditions as may be prescribed :
Provided further that in the case of industries which came into production for the first time after the 24th day of June, 1991, or wherein expansion, modernisation or diversification has been carried out in accordance with the Electronics Policy, 1991, th
The State Government after giving by notification not less than twenty days' notice of its intention so to do, may by notification, add to, or delete from, Schedule C any goods, and thereupon Schedule C shall be deemed to be amended accordingly.
[Retrospective effect to certain provisions, validation and exemption.] - (1) The provisions of the Principal Act relating to tax on the sale or purchase of goods shall be deemed to include, and shall be deemed always to have included, a tax (hereinafter in this section referred to as the aforesaid tax) on the supply, by way of or as part of any service or in any other manner whatsoever, goods being food or any other article for human consumption or any drink (whether or not intoxicating) for cash, deferred payment or other valuable consideration, and every transaction by way of supply of the nature referred to above made before or after the commencement of the Constitution (Forty - sixth Amendment) Act,
List of Goods
(1) Motor vehicles including their chassis and assessories, motor tyres and tubes, components and spare parts of motor vehicles.
(2) Motor cycles and motor cycle combinations, motor scooters, motorettes and tyres (and tubes, and accessories) components, and spare parts of motor cycles, motor cycle combinations, motor scooter and motorettes.
(3) Refrigerators and air conditioning plants and component parts thereof.
[(4) (i) Wireless reception instruments and apparatus including televisions, radios and radio gramophones and spare-parts and accessories thereof; and
(ii) Electric valves, accumulators, amplifiers and loudspeakers and spare parts and accessories thereof.]
(5) Cinematographic equipment including cameras, projectors and sound recording and reproducing equipments, lenses, films and parts and accessories required for
Tax Free Goods
| (1-14) [Omitted] |
|
| (1) Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed, or otherwise but not including cotton waste. |
(2) ****
[(3)] Oil seeds that is to say :-
(i) Groundnut or peanut (Arachis Hypogaea);
(ii) Sesamum or til (Sesamum Orientale);
(iii) Soyabean (Glycine Seja);
(iv) Rapeseed and Mustard :
(1) Toria (Brassica Campestris) Var-Toria;
(2) Rai (Brassica Juncea);
(3) Jamba-taramira (Eruca Satiya);
(4) Sarson, yellow and brown (Brassica
| Sl. No. | Name of the declared goods |
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