Act Info:
Preamble1 - PUNJAB GENERAL SALES TAX ACT, 1948
Section1 - Short title extent and commencement
Section2 - Definitions
Section3 - Taxing authorities
Section3A - Constitution of Tribunal
Section3B - Jurisdiction of Tribunals in case there are more Tribunals than one
Section3C - Dissolution of Tribunal
Section4 - Incidence of taxation
Section4A - Liability of dealer registered under Parliament Act No.74 of 1956 to pay tax
Section4B - Levy of purchase tax on certain goods
Section5 - Rate of tax
Section5A - Levy of additional tax
Section6 - Tax free goods
Section7 - Registration of dealers
Section8 - Voluntary Registration
Section9 - Security from certain class of dealers
Section10 - Payment of tax and returns
Section11 - Assessment of tax
Section11A - Re-assessment of tax
Section11AA - Review of certain assessments etc. of tax on declared goods
Section11AAA - Review of certain assessment etc. tax
Section11AAAA - Review of certain assessment of tax on margarine and validation of certain assessments
Section11B - Tax and penalty recoverable as arrears of land revenue
Section11C - No time limit for completion of assessment or re-assessment in certain cases
Section11D - Payment of interest
Section12 - Refund
Section13 - Accounts
Section14 - Production and inspection of books, documents and accounts
Section14A - Assessee permitted to attend through authorised agent etc.
Section14B - Establishment of cheek posts or barriers and inspection of goods in transit
Section14C - Power to call for information form banking companies etc.
Section15 - Delegation of powers
Section16 - Information to be furnished regarding change of business
Section17 - Transfer of business
Section17A - Liability to tax on stock in certain cases
Section18 - Liability to tax of a partitioned Hindu family, dissolved firm etc.
Section19 - Bar of certain proceedings
Section20 - Appeal
Section21 - Revision
Section21A - Rectification of mistakes
Section21B - Disposal of pending appeals and applications
Section22 - Statement of case to High Court
Section22A - Power of Tribunal or the Commissioner and his assistants to take evidence on oath, etc.,
Section23 - Penalty
Section24 - [Omitted]
Section25 - Indemnity
Section26 - Returns, etc. to be confidential
Section27 - Power to make rule
Section27A - Transitional provisions
Section27B - Notwithstanding anything contained in sub-section (3) of section 4 and in sub-section (4) of section 8
Section28 - Repeal
Section29 - Provision in case of inter-State trade etc.
Section30 - Power to exempt
Section31 - Power to amend Schedule C
Repealing Act1 - PUNJAB GENERAL SALES TAX ACT (AS IN FORCE IN THE UNION TERRITORY OF CHANDIGARH) REPEAL ACT, 2005