State Act
20
Section 20. Adjustment of any payment.
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This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before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.
20. Any payment made by a proprietor towards the amount, due as a result of any order passed under this Act, shall first be adjusted, except in so far as the recovery of such amount or part thereof, is stayed under the provisions of this Act, against the interest payable by him on the date of payment and thereafter, against the amount due as a penalty. Any amount remaining unadjusted thereafter, shall be adjusted against the tax payable.