State Act

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This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before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.

31. If the Commissioner or the assessing authority, as the case may be, is satisfied that a proprietor, in order to evade or avoid payment of tax, has,— (a) concealed any particulars from any return, filed by him ; or (b) deliberately furnished incorrect particulars in any return ; or (c) concealed any transaction from his account books ; or (d) not maintained proper and clear accounts, which prevents the Commissioner or the assessing authority to assess the tax due from him, he shall direct the proprietor to pay a penalty, in addition to the tax and interest payable by him of a sum, equal to double the amount of the tax, as may be assessed.