.....State Government may, by notification, declare to be an amenity for the purposes of this Act; (b) "building" includes " (i) a house, out-home factory, offices or buildings relating to information technology, health, education, research and other social infrastructure, stable, godown, shed, hut-wall and any other structure whether of masonry, bricks, mud, wood, metal or any other material whatsoever; (ii) a structure on wheels or simply resting on the ground without foundations; (iii) a shop, vessel, boat, tent, van and any other structure used for human habitation or used for keeping or storing any articles or goods; and (iv) the gardens, grounds, carriages and stables, if any, appurtenant to any building, which is intended to be used for residential, industrial, commercial, institutional or for any other purposes, whether in actual use or not; (c) "building operations" includes re-building operations, structural alterations of, or additions to buildings and other operations normally undertaken in connection with the construction of buildings; (d) "Director" means the Director of Industries and Commerce, Punjab; (e) "infrastructure" includes industrial,.....
List Judgments citing this section..... (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 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.....
List Judgments citing this section