State Act
Section 35. Penalty in cases not covered elsewhere.
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This Act was repealed on a date we do not have by the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), s.174(1)(v); it may still apply to matters that began before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.
35. (1) Whoever, contravenes or fails to comply with any of the provisions of this Act or the rules made thereunder, shall, if no other penalty is provided under this Act for such contravention or failure, be liable to pay penalty, not exceeding ten thousand rupees, within the date, specified in this regard by the competent authority. (2) Where such contravention or failure continues even after the date, as specified under sub-section (1), the proprietor shall be liable to pay a further penalty of rupees one hundred per day from that date.