PUNJAB GENERAL SALES TAX ACT, 1948

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Preliminary Punjab Act No. 46 of 1948

S.1 Short Title, Extent and Commencement.

S.2 Definitions.

S.3 Taxing Authorities.

S.3-A Constitution of Tribunal.

S.3-B Jurisdiction of Tribunals in case there are more Tribunals than one.

S.3-C Dissolution of Tribunal.

S.4 Incidence of taxation.

S.4-A Liability of dealer registered under Parliament Act No. 74 of 1956 to pay tax.

S.4-B Levy of Purchase tax on certain goods.

S.4-C Prohibition against charging of tax in certain cases.

S.5 Rate of Tax.

S.5-A Levy of additional tax.

S.6 Tax free goods.

S.7 Registration of dealers.

S.8 Voluntary Registration.

S.9 Security from certain class of dealers.

S.10 Payment of tax and returns.

S.10-A Deferment of Tax.

S.10-B Deemed payment of tax.

S.10-C Tax deduction from the amount payable to works contractor.

S.11 Assessment of tax.

S.11-A Re-assessment of the tax.

S.11-AA Review of certain assessments etc. of tax on declared goods.

S.11-AAA Review of certain assessments etc. of tax.

S.11-AAAA Review of certain assessments of tax on margarine and validation of certain assessments.

S.11-B Tax and penalty recoverable as arrears of land revenue.

S.11-C No time limit for completion of assessment or reassessment in certain cases.

S.11-D Payment of interest.

S.12 Refund

S.13 Accounts

S.14 Production and inspection of books, documents and accounts.

S.14-A Assessee permitted to attend through authorised agent etc.

S.14-B Establishment of check posts or barriers and inspection of goods in transit.

S.14-C Power to call for information from banking companies etc

S.15 Delegation of powers.

S.16 Information to be furnished regarding change of business.

S.17 Transfer of business.

S.17-A Liability to tax on stock in certain cases.

S.18 Liability to tax of a partitioned Hindu family/dissolved firm, etc.

S.19 Bar of certain proceedings.

S.20 Appeal.

S.21 Revision.

S.21-A Rectification of mistakes.

S.21-B Disposal of pending appeals and applications, etc.

S.22 Statement of case to High Court.

S.22-A Power of Tribunal or the Commissioner and his Assistants to take evidence on oath, etc.

S.23 Penalty.

S.24 .

S.25 Indemnity.

S.26 Returns etc., to be confidential.

S.27 Power to make rules.

S.27-A Transitional provisions.

S.27-B .

S.28 Repeal.

S.29 Provisions in case of inter-State trade etc.

S.30 Power to exempt.

S.30-A Power to exempt certain class of Industries.

S.31 Power to amend Schedule 'C'.

Sch.A [See Section 5(1)]

Sch.B [See Section 6]

Sch.C [See Section 2 (ff)]

Sch.D [See Section 5 (3)]

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