State Act
30
Section 30. Penalty for un-authorised collection of 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This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before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.
30. Where a proprietor collects tax in contravention of the provisions of this Act, he shall, in addition to the payment of tax, be liable to pay a penalty of a sum, equal to one-and-a-half times of the tax, so collected.