State Act
33
Section 33. Penalty for misuse of registration number.
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This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before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.
33. A proprietor, who knowingly uses a false registration certificate or uses registration certificate of another proprietor with a view to evade payment of tax, shall be liable to pay in addition to the due tax, a penalty equal to the amount of tax, evaded on account of the aforesaid reasons.