State Act
32
Section 32. Penalty for failure to issue a bill or cash memo.
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This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before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.
32. (1) A proprietor, who fails to issue a bill or cash memo for any transaction as required under sub-section (2) of section 25, shall be liable to pay a penalty of double the amount of tax relating to such transaction or rupees five thousand, whichever is higher. (2) A proprietor, who issues a false bill or cash memo or uses a bill or cash memo knowing it to be false, shall be liable to pay a penalty, equal to double the amount of tax due on the amount, shown in such false bill or cash memo.