State Act
28
Section 28. Penalty for failure to pay tax.
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This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before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.
28. If a proprietor, fails to pay the amount of tax in accordance with the provisions of this Act, he shall be liable to pay in addition to the tax and the interest payable by him, a penalty thereon also at the rate of two per cent per month.