State Act
17
Section 17. Tax as a debt due to the State Government.
The Punjab Tax on Luxuries Act, 2009
Act no. 4 of 20092009RepealedPunjab (State Act)
This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before then.
17. The tax or any other amount due or payable by a proprietor under this Act, shall be a debt due to the State Government, and shall be paid or recovered as per the provisions of this Act and the rules made thereunder.