State Act
27
Section 27. Penalty for failure to register.
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This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before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.
27. Whoever fails to make an application for registration as required under sub-section (2) of section 8, shall be liable to pay penalty of double the amount of tax, as assessed to be due, in addition to the amount of tax, due and the interest payable from the date, the proprietor becomes liable for registration till the application for registration is made.