State Act
Section 29. Penalty for failure to file return.
The Punjab Tax on Luxuries Act, 2009
This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before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.
29. If a proprietor without any sufficient cause fails to,— (a) furnished any return or annual statement by the specified date ; or (b) furnish alongwith the return, the proof of payment of tax in accordance with the provisions of this Act ; or (c) rectify any error or omission in any return or statement in accordance with the provisions of this Act ; or (d) comply with the requirements of any notice, issued under this Act, the Commissioner or the assessing authority, as the case may be, may, direct him to pay in addition to the tax, interest and penalty under any of the provisions of this Act, a further penalty of a sum of rupees one hundred per day for such default, subject, however, to the maximum sum of ten thousand rupees.